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New hearing ordered in property assessment appeal after post-hearing $518M sale contradicted nominal valuation.
The City of Hamilton requested a review of an Assessment Review Board decision that valued a 411.6-acre portion of a steel production property at a nominal $100 per acre due to alleged environmental contamination.
Shortly after the original hearing, the entire property sold for $518 million.
The Board found that MPAC had jurisdiction to issue the corrected 2018 assessment and that the original panel did not err in admitting hearsay evidence regarding contamination risks.
However, the Board concluded that the post-hearing sale constituted new evidence that could not have been reasonably obtained earlier and could have affected the original panel's conclusion that the lands were unmarketable.
Consequently, the Board ordered a new hearing of the entire appeal before a different panel.
Appeal dismissed; trial judge properly excluded expert damages evidence after rejecting its underlying factual foundation.
The appellant appealed the dismissal of its claim for damages against the City for groundwater contamination caused by road salt, which allegedly prevented the development of a medical office building with underground parking.
The trial judge rejected the appellant's evidence that it actually intended to build such a development and subsequently excluded the appellant's expert evidence, which was based on that rejected factual foundation.
The Court of Appeal dismissed the appeal, finding no error in the trial judge's credibility findings, evidentiary rulings, or costs award.