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Issue estoppel does not apply to property assessment appeals based on prior year settlement agreements.
In a property assessment appeal for the 2019 taxation year, the Appellants sought to introduce late documents, which the Board denied due to lack of exceptional circumstances and prejudice to the other parties.
The Appellants' subsequent request for an adjournment to appeal this ruling was also denied.
MPAC then moved to dismiss the appeal, arguing that a settlement reached during the Request for Reconsideration process for the 2018 taxation year triggered issue estoppel.
The Board dismissed MPAC's motion, applying the Supreme Court's framework in Danyluk to hold that a settlement agreement is a contract between parties, not a judicial decision, and therefore cannot ground a claim of issue estoppel.
Property tax appeal dismissed due to appellant's failure to provide disclosure or attend settlement meeting.
The moving party municipality brought a motion to dismiss the respondent's property tax appeal regarding a vacant unit rebate.
The respondent failed to serve any documents by the disclosure deadline and did not respond to requests for a mandatory settlement meeting.
The respondent also failed to file any materials or make submissions on the motion to dismiss.
The Board found the respondent in clear and egregious breach of the Rules of Practice and Procedure.
The motion was granted and the appeal was dismissed.
