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Appeal of overdue tax bill dismissed; no statutory time limits for processing phase-in assessment values.
The appellant appealed an overdue tax bill of $225,535.43 resulting from the City's late processing of phase-in assessment values for the 2009 to 2017 taxation years.
The appellant argued that the Municipal Property Assessment Corporation (MPAC) and the City failed to comply with implied statutory time limits under the Assessment Act and the City of Toronto Act, 2006, and that the late processing constituted an error.
The Assessment Review Board dismissed the appeal, finding no expressed or implied legislative time frames for MPAC to provide the phase-in values or for the City to process them, and concluded there was no error or prejudice to the appellant.
No co-appearing lawyers found.
No judges found.
