Assessment Review Board
Commission de révision de l’évaluation foncière
ISSUE DATE:
May 13, 2016
DM 140292
Moving Party(ies):
Baybridge (Kensington Place)
Respondent(s):
Municipal Property Assessment Corporation (“MPAC”) Region 9
Appellant(s):
City of Toronto
Property Location(s):
866 – 868 Sheppard Avenue West
Municipality(ies):
City of Toronto
Roll Number(s):
1908-053-010-03001-0000
Appeal Number(s):
3034416, 3078645 and 3148073
Taxation Year(s):
2014, 2015 and 2016
Hearing Event No(s):
629064
Legislative Authority:
Section 40 of the Assessment Act, R.S.O. 1990, c. A.31, as amended
Heard:
May 10, 2016 by telephone conference call
APPEARANCES:
Parties
Counsel
Baybridge (Kensington Place)
Joseph S. Jebreen
MPAC
Marc McLaren-Caux
City of Toronto
Angus McKay
MEMORANDUM OF ORAL DISPOSITION DELIVERED BY DONALD WHITEHURST ON MAY 10, 2016 AND ORDER OF THE BOARD
ISSUE
1The motion is for an Order of the Assessment Review Board (“Board”) permitting the Moving Party (“Baybridge”) to serve a Notice of Motion on parties by means other than personal service pursuant to Rule 34(f) of the Board’s Rules of Practice and Procedure (“Rules”).
2The Appellant (“City of Toronto”) appealed the assessments of the subject for the taxation years 2014 through 2016. The subject property is located in the City of Toronto.
3Rule 34 of the Rules provides that the Board may order service of a motion on a non-party by way of an alternative to personal service. Baybridge seeks an order that their motion be served by way of registered mail to the mailing address on the roll for the property owners whose information is being sought, and in the event that the Roll Numbers reveal outstanding appeals before the Board, to the owner's representative by fax.
4Baybridge submitted that the alternative method of service to the other property owners is the most just, expeditious and least expensive method of advancing the Appellant’s Rule 57 motion. Baybridge also submitted that:
I. The City of Toronto appealed the assessment applicable to property known municipally as 866-868 Sheppard Avenue West, City of Toronto (the “Subject Property”), Roll number 1908-053-010-03001-0000, owned by the Moving Party, Baybridge for the taxation years 2014, 2015 and 2016;
II. The Subject Property was assessed by MPAC as of January 1, 2012 at $15,100,000. City of Toronto asserts that the destination value of the property should be adjusted to $30,410,520 and that it intends to rely on “sales and/or valuation data for the subject property and similar properties in the vicinity”;
III. The Assessment Act, R.S.O. 1990, c. A.31, as amended (the “Act”), requires that in determining the current value of a property, the Board shall have reference to the assessments of similar real property in the vicinity;
IV. Baybridge intends to bring a motion under Rule 57 of the Rules to compel MPAC to produce documents containing confidential information, which is received from other property owners, subject to s. 53 of the Act;
V. Baybridge requires the requested documentation in order to properly respond to the appeals of MPAC’s assessment;
VI. The properties listed in Appendix A below (“Comparable Properties”) may be comparable properties classified by MPAC at the return of the roll as Property Code 626 “Old Age/Retirement Home”;
VII. The property owners of the Comparable Properties are non-parties with respect to the Appeal numbers 3078645, 3034416, and 3148073;
DISPOSITION OF MOTION AND ORDER OF THE BOARD
The Board orders, on consent of the parties that:
5Baybridge's production motion shall be served by way of registered mail to the last known mailing address on the roll for the Appendix "A" property owners whose information is being sought.
6In the event that an Appendix "A" property owner has outstanding appeals before the Board, the production motion will also be copied to the owner’s representative by fax.
7Baybridge shall provide the Board with an affidavit of service.
8The Board’s Order is effective May 10, 2016, immediately following the Board’s oral decision at the telephone conference call (“TCC”), with the Memorandum of the Board’s Order to be released as soon as possible.
9The appeals are adjourned to a further pre-hearing by TCC which will be held July 15, 2016 at 1 p.m. (Hearing No. 631679).
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.
10Notice will be given.
“Donald Whitehurst”
DONALD WHITEHURST
MEMBER
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
Appendix "A"
Property Location
Name
Roll Number
1
123 Spadina Road
The Annex
19-04-052-150-02700-0000
2
111 Avenue Road
Hazelton Place
19-04-052-260-01700-0000
3
52-54 Foxbar Road
Bradgate Arms
19-04-054-100-00351-0000
4
305 Balliol Street
The Claremont
19-04-103-050-01001-0000
5
77 Dunfield Avenue
The Dunfield
19-04-103-650-00200-0000
6
720 Mount Pleasant Road
Briton House Retirement Centre
19-04-103-680-01601-0000
7
4 Teddington Park Avenue
The Teddington
19-04-105-320-01900-0000
8
262 St. Clair Avenue West
The Russell Hill
19-04-111-090-02401-0000
9
10-14 William Morgan Drive
Leaside
19-06-041-151-00300-0000
10
718 Sheppard Avenue West
L'Chaim Retirement Home
19-08-054-080-02300-0000
11
3705 Bathurst Street
Terrace Gardens
19-08-062-570-00300-0000
12
1 Canterbury Place
Canterbury Residence
19-08-072-280-05815-0000
13
10 Senlac Road
Chartwell Lansing
19-08-072-920-01900-0000
14
5351 Yonge Street (8 Northtown Way)
Delmanor Northtown
19-08-093-340-10119-0000
15
187 Wynford
Delmanor Wynford
19-08-101-090-00302-0000
16
8 The Donway East
Donway Place
19-08-101-340-01650-0000
17
1340 York Mills Road
Rayoak Place
19-08-123-010-00920-0000
18
1035 Eglinton Avenue West
Pine Villa
19-14-013-260-01800-0000
19
4180-4190 Dundas Street West
Delmanor Prince Edward
19-19-011-120-01401-0000
20
4251 Dundas Street West
Kingsway
19-19-011-130-00300-0000
21
15 Summerland Terrace
Tapestry at Village Gate West
19-19-021-040-00270-0000
22
4005 Eglinton Avenue West
Chartwell Scarlett Heights
19-19-023-170-06101-0000
23
25 Centennial Park Road
Centennial Park Place
19-19-034-731-09100-0000