George Cameron-Caluori

The moving party appealed its property assessments for the 2017, 2018, and 2019 taxation years and brought a motion for disclosure of documents from the Municipal Property Assessment Corporation (MPAC).

MPAC consented to disclosing statements of net operating income, capitalization rates, and unredacted appendices, which the Board ordered subject to confidentiality agreements.

However, the Board denied the moving party's requests for lists of sales considered but rejected by MPAC and subsequent capitalization rate analyses, finding these requests overly broad, imprecise, and lacking established relevance or proportionality.

The moving party sought to withdraw its property assessment appeals for the 2017-2019 taxation years.

The respondents opposed the withdrawal, having given notice of their intention to seek a higher assessment based on a recent sale of the property.

The moving party argued the Board lacked jurisdiction to refuse the withdrawal in a general proceeding and that a higher assessment could not be sought absent a physical or legal change to the property.

The Assessment Review Board dismissed the motion, finding that its Rules permit a party in a general proceeding to seek a higher assessment and that the Board has jurisdiction to refuse a withdrawal to prevent potential prejudice to other taxpayers.

The Board also held that a higher assessment can be sought on an annual assessment appeal without a physical or legal change.

The moving party sought to withdraw its property assessment appeals for the 2017-2019 taxation years.

The respondents, MPAC and the City of Ottawa, opposed the withdrawal because they intended to seek a higher assessment based on a recent sale of the property.

The moving party argued the Board lacked jurisdiction to refuse the withdrawal in a general proceeding and that a higher assessment could not be sought absent a physical or legal change.

The Assessment Review Board dismissed the motion, finding that its Rules permit a party in a general proceeding to give notice of an intention to seek a higher assessment within their statement of issues, and that such notice can be issued on an annual assessment without a physical or legal change.

The Board exercised its discretion to refuse the withdrawal to prevent potential prejudice to other taxpayers.