The applicant property owner brought a motion to correct a palpable error on the assessment roll for the 2017 to 2019 taxation years under s. 40.1 of the Assessment Act.
The error involved the double assessment of a unit, which had been missed by both parties when they previously settled the applicant's s. 40 appeals.
The respondent MPAC argued that issue estoppel should prevent the applicant from re-litigating the settled appeals.
The Assessment Review Board found that while the requirements for issue estoppel were met, it would decline to apply the doctrine because the previous settlement was based on a clear factual error resulting in double taxation.
The Board exercised its discretion to correct the palpable error, extending the time for appeals and directing MPAC to be the appellant.
