Alon Eizenman

The City of Toronto appealed the property assessments for several properties.

Later, the City withdrew its appeals.

The property owners requested reinstatement, arguing that MPAC had previously served a notice to request a higher assessment under the Board's Former Rules, which precluded the City from withdrawing as of right under the Current Rules.

The Assessment Review Board agreed, finding that pleadings and notices served under the Former Rules remained valid and were not nullified by the transition to the Current Rules.

The appeals were reinstated, subject to the City's right to bring a motion for leave to withdraw.

The City of Toronto appealed the property assessments for several properties.

Later, the City withdrew its appeals, believing it could do so as of right under the Current Rules.

The property owners requested reinstatement, arguing that MPAC had previously served a notice to request a higher assessment under the Former Rules, which precluded withdrawal as of right.

The Assessment Review Board found that pleadings and notices served under the Former Rules remained valid and were not nullified by the transition to the Current Rules.

Therefore, the appeals were withdrawn in error and were ordered reinstated, subject to the City's right to bring a motion for leave to withdraw.