Assessment Review Board Commission de révision de l’évaluation foncière
ISSUE DATE: January 21, 2016 FILE NO.: DM 135687
Moving Party(ies): HLS York Developments Ltd and Metro Ontario Inc. Respondent(s): Municipal Property Assessment Corporation (“MPAC”) Region 9 Respondent(s): City of Toronto
Property Location(s): 80 Front Street East Municipality(ies): City of Toronto Roll Number(s): 1904-064-280-01300-0000 Appeal Number(s): 2957212, 2950489, 3016696, 3009891, 3078796 and 3076171 Taxation Year(s): 2013, 2014 and 2015 Hearing Event No.: 599638
Legislative Authority: Section 40 of the Assessment Act, R.S.O. 1990, c. A.31, as amended
Heard: October 16, 2015 in Toronto, Ontario
APPEARANCES:
| Parties | Counsel |
|---|---|
| HLS York Developments Ltd and Metro Ontario Inc. | Ian Andres |
| MPAC | Francis X. Shea |
| City of Toronto | No one appeared |
DISPOSITION OF THE BOARD DELIVERED BY JOSEPH M. WYGER
INTRODUCTION
1HLS York Developments Ltd, (“HLS”) operates a multi-tenanted commercial complex that includes a cinema, banks, restaurants and a tenanted Metro grocery store (“Metro”) in the St. Lawrence Market neighbourhood. In late 2014, just before the scheduled hearing, HLS and MPAC settled the 2008 base year appeals. In early 2015, Metro’s formal Statement of Issues for the 2012 base year raised two narrow issues with respect to the grocery store. HLS’s informal Statement of Issues served about the same time, advised of its sole issue related to the fair market rent (“FMR”) applied to the cinema. MPAC’s Statement of Response in May 2015 challenged Metro’s issues, but agreed with HLS’s FMR for the cinema.
2At the same time MPAC served a Notice of Intention to Seek a Higher Assessment and Class Change (“Notice”) seeking a 25% increase in the overall assessment of the complex, based on a substantial under-assessment of all of the units in the parking garage (“parkade”). MPAC was technically in possession of the parkade income information for some time because it had been filed on-line by the Appellants, but this was not retrieved by the assessor until the 2008 base appeals had been settled. HLS and Metro objected to MPAC bringing up the parkade issue, and seek leave from the Board to strike the Notice and permit them to withdraw their appeals.
3At issue is whether the Assessment Review Board (“Board”) should exercise its discretion at MPAC’s request, to reopen the whole question of the assessment