The Municipal Property Assessment Corporation (MPAC) brought a motion to exclude the appellants' late expert report and amended statement of issues in a property assessment appeal.
The appellants had missed the deadline set out in the Board's Schedule of Events, arguing that they had hoped to settle the matter based on a valuation summary provided shortly after the deadline.
The Assessment Review Board found that the appellants failed to comply with the prescribed timelines and did not establish exceptional circumstances to justify the delay, as they had not communicated their intention to delay filing or sought an extension.
The Board granted MPAC's motion, barring the admission of the late expert report and preventing the appellants from raising new issues not set out in their original statement of issues.
