Rushda Munshi

The Municipal Property Assessment Corporation (MPAC) appealed to the Agriculture, Food and Rural Affairs Appeal Tribunal regarding whether a property should be designated in the Farm Property Class for the 2016 to 2019 taxation years.

The property owners had missed deadlines to submit applications due to ownership changes following a death.

The Assessment Review Board had previously extended the time for filing appeals under section 40.1 of the Assessment Act.

The Tribunal found that the Board's order extending the time to appeal cured any procedural defects or missed deadlines by the property owners.

As the substantive requirements for the Farm Property Class were met, the Tribunal ordered the property to be designated in the Farm Property Class for the relevant years and awarded costs against the Administrator.

The Administrator brought a motion challenging the Tribunal's jurisdiction to hear an appeal regarding the inclusion of a property in the Farm Property Class.

The Administrator argued that the property owners' failure to file a timely application or a request for reconsideration barred the appeal.

The Tribunal dismissed the motion, finding that Section 40.1 of the Assessment Act is remedial and allows the Board to extend the time for an appeal to correct palpable errors, curing procedural defects.

Furthermore, the precondition for a request for reconsideration does not apply when MPAC is the appellant.