Makael Nur

The Municipal Property Assessment Corporation (MPAC) brought a motion to dismiss the appellant's property assessment appeal for the 2024 taxation year on the basis of issue estoppel.

The subject property's 2016 current value assessment had previously been settled via Minutes of Settlement in a 2023 appeal brought by the City of Brampton, resulting in a final Board decision.

The appellant argued it did not participate in the 2023 appeal and did not receive the settlement documents.

The Assessment Review Board found that the three preconditions for issue estoppel were met and that the appellant was deemed to have received the mailed documents under the Board's Rules.

The Board exercised its discretion to apply issue estoppel, emphasizing the public interest in the finality of litigation, and dismissed the appeals.

The appellant appealed the 2024 property assessment for a vacant land lot.

The respondent MPAC brought a motion to dismiss the appeal based on issue estoppel, arguing that the 2016 current value assessment had already been decided in a 2023 appeal via Minutes of Settlement.

The appellant argued it did not participate in the 2023 appeal and did not receive the relevant correspondence.

The Board found that the three preconditions for issue estoppel were met and that the appellant had been properly served with notices at its correct mailing address.

The Board exercised its discretion to apply issue estoppel, prioritizing the finality of litigation, and dismissed the appeal.

The Municipal Property Assessment Corporation (MPAC) brought a motion to dismiss the appellant's property assessment appeals for the 2022-2024 taxation years based on issue estoppel.

The appellant had previously appealed the 2017 assessment, which was resolved by Minutes of Settlement establishing the property's value.

The Assessment Review Board found that the three requirements for issue estoppel were met: the same question regarding current value was decided, the prior decision was final, and the parties were identical.

Finding no injustice in applying the doctrine, the Board granted the motion and dismissed the appeals.

The Municipal Property Assessment Corporation (MPAC) brought a motion to dismiss the appellant's property assessment appeals for the 2022 to 2024 taxation years based on issue estoppel.

The appellant had previously settled appeals for the 2017 to 2018 taxation years, establishing the current value assessment for the subject property as of January 1, 2016.

The Board found that the three preconditions for issue estoppel were met, as the same question was being raised, the prior decision was final, and the parties were identical.

Relying on a recent identical decision involving the same appellant, the Board exercised its discretion to apply issue estoppel and dismissed the appeals.

The Municipal Property Assessment Corporation (MPAC) brought a motion to dismiss the appellant's property assessment appeals for the 2022 to 2024 taxation years based on issue estoppel.

The appellant had previously appealed the 2017 to 2019 assessments for the same property, which were settled and finalized by the Board.

The Board found that the current appeals sought to relitigate the same issue—the current value assessment of the property as of January 1, 2016.

Concluding that the three preconditions for issue estoppel were met and that no injustice would result, the Board granted the motion and dismissed the appeals.

The City of Ottawa brought a motion to dismiss the appellant's property assessment appeals for the 2022 to 2024 taxation years on the basis of issue estoppel.

The appellant had previously settled appeals for the 2017 to 2020 taxation years, agreeing to an assessed value.

In the current appeals, the appellant did not dispute the assessed value but sought a further reduction under s. 44(3)(b) of the Assessment Act.

The Assessment Review Board found that the issue of equitable reduction was necessarily before the Board in the prior proceedings and applied issue estoppel, dismissing the appeals.

The appellant property owner sought to withdraw its assessment appeals for the 2017-2021 taxation years.

The municipality opposed the withdrawal, having previously served a notice of higher assessment.

The Assessment Review Board found that under its Rules of Practice and Procedure, an appellant cannot withdraw an appeal as of right once a notice of higher assessment has been served.

The Board also declined to grant discretionary permission to withdraw, as the appellant provided no specific grounds to support the request.

The motion to withdraw was dismissed.