Christopher Henderson

The appellants appealed a decision of the City of Toronto regarding the apportionment of property taxes to their condominium unit following its registration.

The appellants argued the taxes apportioned for the 2016 taxation year were too high.

The Assessment Review Board found that under section 322 of the City of Toronto Act, an appeal regarding apportionment requires that the taxes be unpaid.

Because the evidence demonstrated there were no unpaid taxes, the Board determined there was no statutory basis for the appeal and dismissed it.

The City of Toronto appealed the classification of a property from multi-residential to commercial parking lot for the 2007 and 2008 taxation years.

The Assessment Review Board found that a change event occurred after June 30, 2006, when the property's use changed from vacant land to a commercial parking lot.

The Board determined it had jurisdiction to change the classification because MPAC had the legislative authority to do so but failed to issue a supplementary classification.

The appeal was allowed and the classification was changed.

Block 9A Developments Ltd. brought a motion to dismiss the reinstatement of the City of Toronto's 2012 property assessment appeal, arguing detrimental reliance on the City's prior withdrawal.

The Assessment Review Board treated the motion as a request to review the Registrar's administrative decision to reinstate the appeal.

The Board found the motion was filed out of time without a good reason for an extension.

Furthermore, on the merits, the Board held that the moving party was not prejudiced by the reinstatement, as it had prior knowledge of the City's intent and had actually obtained a tax benefit.

The motion was dismissed.