Assessment Review Board
ISSUE DATE: January 13, 2015
Moving Party: City of Ottawa
Respondent: Walkley Self Storage Corporation
Property Location: 1830 – 1840 Walkley Road
Municipality: City of Ottawa
Roll Number: 0614-116-505-00900-0000
Appeal Number: 2951051
Taxation Year: 2012
Hearing Event No. 570156
Legislative Authorities: Section 364.(14) of the Municipal Act, S.O. 2001, c. 25, as amended and Ontario Regulation ("O. Reg.") 325/01 as amended
APPEARANCES:
Parties City of Ottawa Walkley Self Storage Corporation
Counsel J. Pereira R. Poole and D. Fleet
HEARING EVENT INFORMATION:
Heard: September 26, 2014 in Ottawa, Ontario
DISPOSITION OF THE BOARD DELIVERED BY TERRY DENISON AND PAUL MULDOON
DECISION
1This motion to review a decision the Assessment Review Board ("Board") made pursuant to Rule 141 of the Board's Rules of Practice and Procedure ("Rules") by the City of Ottawa (the "City") came before the Board on September 26, 2014 in the City of Ottawa. To succeed in a motion for review, a moving party must raise a convincing and compelling case under of the grounds set out in Rule 145 of the Board's Rules. In this matter, the moving party raises the ground of an error in law because the Board made a decision that is inconsistent with other decisions of the Board. In effect, the Board is being asked to address two competing lines of jurisprudence within the Board, one that interprets the legislation in a manner that finds that self-storage units may be eligible for a vacancy rebate (as represented by those cases following Armel Corp. v. Guelph (City) [2011] O.A.R.B.D. No. 388 ("Armel")) and another that interprets the legislation to find that they are not eligible for a rebate (as represented by those cases following 345142 Canada Inc. v. London (City) [2012] O.A.R.B.D. No. 171 ("London")). Although the City's notice of motion raised the ground of violation of natural justice or procedural fairness, its materials filed before, or at, the motion hearing provided no evidence or elaboration of any breach by the Board.
INTRODUCTION
2Walkley Self Storage Corporation ("WSSC") made an application to the City for the 2012 taxation year under s. 364 of the Municipal Act, 2001, S.O. 2001, c. 25 ("the Municipal Act") for a vacancy rebate. The City denied the rebate for the portion of the building that WSSC claimed was eligible for a rebate and WSSC appealed the decision to the Board pursuant to s. 364.(14) of the Municipal Act. The appeal was heard on December 13, 2013 ("December Appeal hearing") and the Board allowed the vacancy rebate application. Written Reasons for the decision were provided in Board File