The appellant appealed a property assessment, arguing that MPAC lacked the authority to issue a second omitted assessment under s. 33 of the Assessment Act for the 2019 taxation year.
MPAC had initially issued an omitted assessment for the parent property, but subsequently issued another to account for the property's conversion into condominium units.
The Assessment Review Board dismissed the appeal, finding that the registration of the condominium plan created new 'lands' that had been omitted from the assessment roll, thereby obligating MPAC to issue the subsequent omitted assessments to correct the roll.
