Ian Throw

The requester sought a review of an Assessment Review Board decision regarding the effective date of an omitted assessment under section 33 of the Assessment Act for a newly constructed commercial property.

The requester argued the Board erred in law by not applying section 34, failed to consider her evidence regarding the occupation date, relied on misleading evidence from MPAC, and sought to introduce new evidence.

The Associate Chair denied the request for review, finding no convincing and compelling case that the presiding members made an error of law or fact, and that the proposed new evidence did not meet the criteria for admission on a review.

The original decision setting the effective date as January 1, 2014, was confirmed, subject to minor corrections agreed upon by the parties.