Justin Johnstone

The Appellant appealed the property assessment for a warehouse property in West Nipissing.

The Appellant failed to attend the scheduled video hearing and did not file any documentary evidence in advance.

The Assessment Review Board found that the Appellant had a reasonable opportunity to participate, having received proper notice.

The Board dismissed the appeals due to non-attendance and abandonment.

The moving party condominium corporation brought a motion for a determination that there were palpable errors in the 2017 assessment roll and sought an order extending the time for bringing appeals.

The corporation had missed the appeal deadline due to an oversight.

While the Board found that the roll did contain palpable errors, it declined to exercise its discretion under section 40.1 of the Assessment Act to extend the time for appeals.

The Board held that it would be unreasonable and unfair to reopen the roll when the corporation was entirely at fault for missing the statutory deadline.

MPAC brought a motion to dismiss the property assessment appeals filed by the respondent company for the 2013-2016 taxation years.

The company failed to provide its Statement of Issues by the deadline specified in the Board's schedule of events, breaching the Rules of Practice and Procedure.

The Board found that MPAC was prejudiced by this breach due to the strain on its resources and additional expenses incurred.

The motion was granted and the appeals were dismissed.