Victoria Gowans

The Appellant brought a motion to withdraw its property assessment appeals for the 2017-2020 taxation years.

The City of Ottawa and MPAC opposed the motion because the City had previously filed a Notice of Higher Assessment (NOHA).

The Board found that the City's NOHA was properly filed and that the Board had committed a clerical error in initially processing the Appellant's withdrawal.

The Board refused the request to withdraw the appeals and ordered an amended schedule of events to proceed with the matter.

The appellants appealed the property assessment of their distribution centre.

MPAC subsequently gave notice that it was seeking to increase the current value assessment.

The appellants brought a motion to constrain MPAC from seeking an increase beyond the value returned on the roll, arguing lack of authority, unfairness, and failure to follow the Board's rules.

The Assessment Review Board dismissed the motion, finding that section 44(3) of the Assessment Act mandates the Board to determine the correct current value starting fresh, and that appellants bear the risk of an increased assessment when they appeal.

The Board also found no prejudice resulting from procedural delays.