U.S. Steel Canada Inc. v. Haldimand County, 2016 CanLII 72410

Assessment Review Board

Commission de révision de l’évaluation foncière

ISSUE DATE: October 18, 2016

FILE NO.: WR 130736

Assessed Person(s): U.S. Steel Canada Inc.

Appellant(s): U.S. Steel Canada Inc.

Respondent(s): Haldimand County

Property Location(s): 1034 Regional Road, 19 Hawk Street and 2330 Haldimand Road

Municipality(ies): Haldimand County

Roll Number(s): 2810-332-001-47640-0000 2810-332-001-41600-0000

Appeal Number(s): 2884323, 2884324, 3037680, 3037681,

Taxation Year(s): 2010 and 2013

Hearing Event No.: 576955

Legislative Authority: Section 364.(14) of the Municipal Act, R.S.O. 2001, c. 25, as amended

Heard: February 11, 2015 in Cayuga, Ontario

APPEARANCES:

Parties	Counsel
U.S. Steel Canada Inc.	David Fleet
Haldimand County	Woodward McKaig

FINAL DECISION OF THE BOARD DELIVERED BY ROBERT STEINBERG AND JOSEPH M. WYGER

Property Tax Rebate

1An Interim Decision of the Board released on April 30, 2015 as ID 130736 provided that U.S. Steel was entitled to property tax rebates for parts of the 2010 and 2013 taxation years. The parties were directed to calculate the amounts based on the Assessment Review Board’s (“Board”) decision on the periods of eligibility, for incorporation into this final decision. The parties have provided those amounts and so the Board hereby determines that U.S. Steel is entitled to a vacancy rebate for the following properties and taxation years:

Main Plant - 2330 Haldimand Road 3 - Roll No. 2810-332-001-41600-0000 for taxation year:

2010 $280,594.34

2013 $274,273.09

Pickling Plant - 19 Hawk Street - Roll No. 2810-332-001-47640-0000 for taxation year:

2010 $20,322.16

2013 $ 6,710.61

Interest Commencement Dates

2Section 364. (20) of the Municipal Act, 2001, (“Act”) provides:

Interest

364 (20) The municipality shall pay interest, at the same rate of interest that applies under subsection 257.11 (4) of the Education Act, on the amount of any rebate to which the applicant is entitled under this section if the municipality fails to rebate or credit such amount within 120 days, or such later date as the Minister of Finance may prescribe, of the receipt of the application or interim application. 2001, c. 25, s. 364 (20).

3Section 364.(5) of the Act provides:

Evidentiary requirements

364. (5) The program may include evidentiary requirements that must be satisfied for the owner to be entitled to a rebate under this section. 2001, c. 25, s. 364 (5).

4Section 3.(1)7 of Ontario Regulation 325/01 provides:

Application for Rebate

3. (1) An interim application and a final application for a rebate under section 364 of the Act in respect of a taxation year must contain the following information:

4. Any additional documentation the municipality or assessment corporation may request to assist in identifying the eligible property.

5Section 7.(3) of Ontario Regulation 325/01 provides:

Interest on rebate, 2002 and later years

7. (3) Interest is payable under subsection 364.(20) of the Act in respect of a rebate under a final application for a taxation year if,

(a) the final application is received by the municipality by the last day of February of the year immediately following the taxation year to which the rebate relates; and

(b) the municipality fails to pay or credit the owner the amount of the rebate to which the owner is entitled by the later of,

(i) June 30 of the year immediately following the taxation year to which the rebate relates, and

(ii) the day that is 120 days after the day the owner provides the information required under subsection 3.(1).

6Counsel provided the Board with written submissions and oral submissions on a continuation of the hearing by teleconference on December 17, 2015. The Board finds that the reference in s. 364. (20) to receipt of an application means the receipt of an application that is complete enough for the municipality to assess whether a rebate is payable. There are evidentiary requirements that must be met under s. 364. (5), that includes documentation the municipality “may request to assist in identifying the eligible property” pursuant to s. 3. (1) of the Regulation. That information must be relevant to identifying the eligible property and not for purposes beyond that such as trying to determine the business reasons for the vacancy. That is the type of information that this Board ruled on a motion in December of 2014 was not relevant or producible by U.S. Steel.

7Prior to that motion before the Board in December, 2014, by October 20, 2014,

counsel agreed that U.S. Steel and Haldimand County had substantively exchanged

materials and agreed to the bulk of what subsequently formed the Agreed Statement

of Facts filed with the Board. The Board concludes that by October 20, 2014, the

evidentiary requirements had been sufficiently met to allow Haldimand County

to determine if a rebate was warranted. The application was complete at that point

and in accordance with s. 364.(20), interest should begin to run 120 days from

that date. The interest commencement date is February 22, 2015.