Joe Barbeito

The appellants brought a motion for the disclosure of various documents from the Municipal Property Assessment Corporation (MPAC) relating to the application of economic obsolescence and market adjustment factors for large distribution centres.

The Assessment Review Board denied the motion, finding that while the requested documents might have some relevance, the probative value was unclear and the extensive volume of documents required to be produced would be disproportionate to the importance and complexity of the issues in the proceeding.