Robert Heil

The appellant developer sought a refund of property taxes under s. 357(1)(c) of the Municipal Act, 2001, arguing that 4.69 acres of land dedicated to the City as roads and reserves upon registration of a plan of subdivision became exempt from taxation.

The appellant requested a pro rata refund based on the pre-registration assessed value of the entire parcel.

The Assessment Review Board denied the appeal, finding that MPAC had apportioned no value to the roads and reserves, and that the Board had no authority to assign a notional value based on a proportionate share of the pre-registration value.

The Board concluded that no refund of taxes was warranted.