Assessment Review Board

Commission de révision de l’évaluation foncière

ISSUE DATE: April 1, 2016

FILE NO.: DM 2016M14

Moving Party(ies): City of Guelph

Respondent(s): Globe Realty Holdings Ltd.

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

Property Location(s): 75 Southgate Drive

Municipality(ies): City of Guelph

Roll Number(s): 2308-060-009-44208-0000

Appeal Number(s): 2944883, 2944889, 2944893, 2991453, 2991454, 3026433 and 3090632

Appeal Number(s) reinstated to: 3142764, 3142765, 3142766, 3142767, 3142768, 3142769 and 3142770

Taxation Year(s) s. 40: 2014 and 2015

Taxation Effective Date(s) s. 33: November 1, 2010, January 1, 2011, January 1, 2012, September 1, 2012 and January 1, 2013

Hearing Event No(s): 621052 and 624130

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

Heard: January 27, 2016 and February 29, 2016 in Toronto, Ontario

APPEARANCES:

Parties	Counsel⁺/Representative
Globe Realty Holdings Ltd.	Michele Tomascik and Claude Bumstead
MPAC	Tony Pileggi
City of Guelph	Scott Worsfold⁺ and Herman Klingenberg

MEMORANDUM OF ORAL DISPOSITION DELIVERED BY J.L. WALKER ON JANUARY 27, 2016 AND FEBRUARY 29, 2016 AND ORDER OF THE BOARD

DISPOSITION OF MOTION

1Globe Realty Holdings (“Globe Realty”) filed 17 appeals under s. 33 of the Assessment Act, R.S.O. 1990, c. A.31, as amended (“Act”) for the 2010, 2011 and 2012 taxation years for 75 Southgate Drive, located in the City of Guelph (“City”). Section 33 of the Act deals with assessments that have been omitted from the roll in whole or in part for the current taxation year and for the two preceding years. Globe Realty also appealed the current value of the subject property under s. 40 of the Act for the 2013, 2014 and 2015 taxation years.

2The City served a late response to the Statement of Issues by e-mail to the representative for Globe Realty, Michele Tomascik, Altus and to Tony Pileggi, MPAC, on December 9, 2015, also serving notice under Rule 30 of the Board’s Rules of Practice and Procedure (“Rules”) that it would be requesting a higher assessment in relation to five of the s. 33 appeals: from $7,594,000 to $41,744,189 for appeal nos. 2944883, 2944889 and 2944893 with the effective dates of November 1, 2010, January 1, 2011, and January 1, 2012; from $31,893,000 to $175,315,701 for appeal no. 2991453 with the effective date of September 1, 2012; and from $36,336,000 to $247,962,000 for appeal 2991454 with the effective date of January 1, 2013. The City also provided notice that it would be requesting a higher assessment in relation to two of the section 40 appeals, from $52,448,000 to $247,962,000 for appeal no. 3026433 and 3090632 with the effective dates of January 1, 2014 and January 1, 2015. The notice was served in advance of a hearing of the s. 33 appeals scheduled for February 18, 2016. The s. 40 appeals remained unscheduled.

3In an e-mail dated December 22, 2015, Ms. Tomascik withdrew all of the s. 33 appeals as well as s. 40 appeals that had been filed for the 2013, 2014 and 2015 taxation years, with copy to MPAC but not the City. The Board processed the withdrawals and cancelled the hearing. Upon receiving the cancellation, Scott Worsfold, Deputy City Solicitor, contacted the Board on January 7, 2016 to object. The Board advised the parties that it would resolve the dispute by motion. The City served its motion record for the Board to consider whether leave should be granted to Globe Realty to withdraw its appeals or if they should be reinstated and scheduled for hearing, and whether costs should be awarded against Globe Realty.

4The parties advise the Board that they have resolved the issues in dispute in this motion, and request that the Board make an Order setting out a process to ready the appeals for hearing.

ORDER

5After reading the materials filed and hearing the submissions of counsel and representatives the Board Orders, on consent of the parties, that:

i. Appeals 2944883, 2944889, 2944893, 2991453, 2991454, 3026433 and 3090632 are to be reinstated to appeal numbers 3142764, 3142765, 3142766, 3142767, 3142768, 3142769 and 3142770, with the effective dates of November 1, 2010; January 1, 2011; January 1, 2012; September 1, 2012; January 1, 2013; January 1, 2014 and January 1, 2015;

ii. Globe Realty and MPAC are to serve a Response to the City’s notice to seek an increased assessment and a revised Statement of Issues by February 29, 2016;

iii. Productions are to be completed on or before March 31, 2016;

iv. Discoveries are to be completed on or before April 29, 2016; and

v. Any party may bring a motion in accordance with the Board’s Rules on or before May 31, 2016.

6The appeals are adjourned to a further pre-hearing by Telephone Conference Call (“TCC”) which will be held June 6, 2016 at 10:00 a.m. (Hearing no. 622836).

For a TCC, no earlier than five minutes prior to the indicated start time parties must dial one of the following telephone numbers:

From within Toronto: 416-212-8012 or

From outside of Toronto: 1-866-633-0848

After the conference greeting enter the code: 3612806#.

You will be connected to the call with 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.

7The purpose of the next hearing event is to schedule the appeals into mediation or to a full hearing event.