Assessment Review Board

Commission de révision de l’évaluation foncière

ORDER OF THE BOARD

ISSUE DATE: September 16, 2015

BOARD ORDER NO. 137959

Assessed Person(s): 3242795 Nova Scotia Ltd. / MacMillian Bathurst Inc.

Appellant(s): Smurfit MBI / MacMillian Bathurst Inc.

Respondent(s): City of Guelph

Respondent(s): Municipal Property Assessment Corporation (“MPAC”) Region 22

Property Location(s): 390 Woodland Road W

Municipality(ies): City of Guelph

Roll Number(s): 2308-040-017-18900-0000

Region Number(s): 22

Appeal Number(s): 2920438, 2691012, 2343371, 2046500, 2408271, 2408272, 2408273, 2408268, 2408269 and 2408270

Taxation Year(s): 2008-2012

Hearing Event No. 591243

Legislative Authority: Sections 33 and 40 of the Assessment Act, R.S.O. 1990, c. A.31, as amended

Heard: September 10, 2015

APPEARANCES:

Parties	Counsel/Representative
342795 Nova Scotia Limited, MacMillian Bathurst Inc.	Michelle Tomascik (Altus Group)
MPAC	Tony Peleggi
City of Guelph	Susan Smith

These matters having come before the Assessment Review Board at a Prehearing Telephone Conference Call on September 10, 2015 (Scheduled Start time of: 1:00 pm).

1The Board finds the assessed person(s)/appellant(s); or appellant(s) to be in default of a previous Board Order N˚: 136711.

Background:

2These matters have come before the Board several times. There were Minutes of Settlement (“MOS”) expected on these appeals but ALTUS rejected the offer after citing new issues.

3In compliance with the Order of the Board (May 13, 2015) ALTUS has delivered a revised Statement of Issues. The property has been re-inspected and MPAC in response to these new issues has requested information from the Assessed/Appellant.

4ALTUS however has failed to comply with the previous order to provide a ‘Cost of Construction’ for the addition to the property. Ms. Tomascik notes that she has made several attempts to obtain this information from her client, but her contact person has been unable to locate this information. Ms. Tomascik reports the company has gone through bankruptcy and suggests that this may be the reason this information is not available.

5ALTUS has also failed to provide any Appraisals on the subject property and requested details regarding the sale on the property.

6The Board believes that Ms. Tomascik has made a best effort to obtain certain information from her client, but the inability of her client to provide this information is considerably delaying the ability for these matters to move forward to either a settlement opportunity or a fair hearing before the Board. Because of this, the Board is ordering that Ms. Tomascik provide the following information to both MPAC and the Municipality, as shown and has advised her that failure to comply to this order will result in the dismissal of these appeals.

7A copy of this order will be issued to both the Appellant and the Assessed.

The Board orders:

[8] The assessed person(s)/appellant(s) or appellant(s) shall serve a ‘Cost of Construction Report’ by no later than: October 15, 2015 on: The Municipal Property Assessment Corporation (“MPAC”), and The Municipality of Guelph.

[9] The assessed person(s)/appellant(s) or appellant(s) shall serve any ‘Appraisal Report(s) related to the subject property’ by no later than: October 15, 2015 on: The Municipal Property Assessment Corporation (“MPAC”), and The Municipality of Guelph.

[10] The assessed person(s)/appellant(s) or appellant(s) shall serve, regarding the Sale on the subject property: ‘the Purchase book value attributed to the subject & the Amount of Land Transfer tax paid’ by no later than: October 15, 2015 on: The Municipal Property Assessment Corporation (“MPAC”), and The Municipality of Guelph.

11The assessed person(s)/appellants(s) or appellant(s) shall file proof of service of the Statement of Issues with the Board directed as follows no later than: October 15, 2015.

Submit by MAIL: Assessment Review Board Attn: Registrar 655 Bay Street, Suite 1500 Toronto ON M5G 1E5

Submit by FAX: Attn: Registrar 416-314-3717

Submit by E-MAIL: arb.registrar@ontario.ca

In the event that the assessed person(s)/appellant(s); or appellant(s) complies with this Board Order:

[12] This matter is adjourned to a further telephone conference call prehearing which will be held: Date: October 30, 2015 Start Time: 3:00 pm. Hearing No: 603337

For a Telephone Conference Call, no earlier than five minutes prior to the indicated start time participants to the call must dial one of the following numbers:

From within Toronto: 416-212-8012 From outside of Toronto: 1-866-633-0848

After the conference greeting enter the code: 5765474 #.

You will be connected to the call with all other participants. Please remain on the line until the Presiding Member calls the hearing to order.

If experiencing technical difficulties, press ‘*0’ to access the I-Serve operator for assistance.

Note: Rule 15 of the Board’s Rules of Practice and Procedure whereby the Board will if one or more parties have not yet appeared, will not proceed with a telephone conference call or a video conference call for at least 10 minutes after the time given for commencement of the event.

In cases of non-attendance by a party, without reasonable excuse, the Board may proceed to determine the matter or, where it deems appropriate, take steps to dismiss.

The purpose of the next event is:

13Determine the status and the appeals and the compliance to this order. If the assessed person(s)/appellant(s) or appellant(s) fail to comply with this order the Board will dismiss the appeals.

Member(s) Seized for next event.

“S. Driesel” S. DRIESEL MEMBER

COPIES TO: Parties who appeared/ and or participated The assessed person(s)/appellant(s) or appellant(s) AND TO: MPAC, Attn: Manager of Case Management arb.registrar@ontario.ca Case Coordinator, Sandra Bennett Assessment Review Board A constituent tribunal of Environment and Land Tribunals Ontario Website: www.elto.gov.on.ca Telephone: 416-212-6349 Toll Free: 1-866-448-2248