Timberland Equipment Limited v. Municipal Property Assessment Corporation, 2016 CanLII 9989

Assessment Review Board

Commission de révision de l’évaluation foncière

ISSUE DATE:

February 26, 2016

FILE NO.:

ID 138736

Assessed Person(s):

Timberland Equipment Limited

Appellant(s):

Timberland Equipment Limited

Respondent(s):

Municipal Property Assessment Corporation (“MPAC”) Region 23

Respondent(s):

City of Woodstock

Property Location(s):

459 Industrial Avenue

Municipality(ies):

City of Woodstock

Roll Number(s):

3242-020-070-20700-0000

Appeal Number(s):

2991367, 2991368, 2991369, 2991370, 2991371, 2991372, 2967855, 3027389 and 3091261

Taxation Year(s):

2013, 2014 and 2015

Hearing Event No.

586029

Legislative Authority:

Sections 34 and 40 of the Assessment Act, R.S.O. 1990, c. A.31, as amended

Heard:

July 9, 2015 in Ingersoll, Ontario

APPEARANCES:

Parties

Counsel+/Representative

Timberland Equipment Limited

Loryn Lux and Paul J. Smith

MPAC

William Somerville and Brian Congdon

City of Woodstock

No one appeared

FURTHER INTERIM DECISION OF THE BOARD DELIVERED BY DAN WEAGANT

INTRODUCTION

1The subject property was subject to several appeals; six under s. 34 and three under s. 40 of the Assessment Act (“Act”). These appeals were heard by the Assessment Review Board (“Board”) on July 9, 2015. The Board rendered a decision with a finding of current value for the subject property for the 2013, 2014 and 2015 taxation years to address the s. 40 appeals. For the six remaining s. 34 appeals, the parties indicated that, once the current value of the property was determined, they could jointly come to an agreement on the specific values and the respective tax classes of the supplementary assessments under s. 34.

2In its decision, issued October 2, 2015, the Board directed the parties as follows:

• Within 45 days of the release of this decision, MPAC shall provide the Appellant, with a copy to the Board, its determination of the specific values of each of the six supplementary assessments and their respective tax classes.

• Within 30 days of receipt of MPAC’s determination, the Appellant is to provide its acceptance of the figures in MPAC’s determination, with a copy to the Board.

• In the event that the parties are not able to agree on the values of the supplementary assessments, they shall jointly give notice to the Board, within 75 days of the release of this decision, requesting that the Board reconvene the hearing for the purpose of determining the value and apportionment of the supplementary assessments.

3On December 1, 2015, MPAC provided information to the Appellant indicating that the only supplementary assessment appeal affected by the Board’s decision on the s. 40 appeals at hearing was appeal 2991369 and that the value of that supplementary assessment was reduced from $1,983,600 to $1,417,600. In subsequent communication from the Appellant’s representative, dated December 21, 2015, Mr. Smith confirmed his agreement with MPAC. The result of the parties’ agreement on the values of the six s. 34 supplementary assessments is as follows:

Appeal Number

s. 34 Supplementary Value

s. 34 Supplementary Classification

Result

2991367

$164,000

Industrial, (New Construction) (Full)

Value and Classification confirmed

2991368

$3,400

Commercial (Full)

Value and Classification confirmed

2991369

$1,983,600

Industrial (New Construction) (Full)

Value reduced to $1,417,600; Classification confirmed

2991370

$1,817,000

Industrial (New Construction) (Full)

Value and Classification confirmed

2991371

$58,400

Commercial (New Construction) (Full)

Value and Classification confirmed

2991372

$163,000

Industrial (New Construction) (Excess Land)

Value and Classification confirmed

4The total value of the s. 34 appeals as agreed to by the parties from the summary above is $3,623,400. When added to the current value determined for the 2013 taxation year of $2,162,000 the total is $5,785,400 which is $2,187,400 higher than the current value determined by the Board for the 2014 and 2015 taxation years at the original hearing.

5Based on the submissions of the parties, the Board finds that the values of the six s. 34 supplementary assessments are as follows:

Appeal Number

s. 34 Supplementary Value

s. 34 Supplementary Classification

Board’s Findings

2991367

$164,000

Industrial, (New Construction) (Full)

Value reduced to $0

2991368

$3,400

Commercial (Full)

Value reduced to $0

2991369

$1,983,600

Industrial (New Construction) (Full)

Value reduced to $1,393,000; Classification confirmed

2991370

$1,817,000

Industrial (New Construction) (Full)

Value reduced to $0

2991371

$58,400

Commercial (New Construction) (Full)

Value reduced to $43,000; Classification confirmed

2991372

$163,000

Industrial (New Construction) (Excess Land)

Value reduced to $0

6The Board notes that none of the s. 34 supplementary assessments related to the value of Excess Land for the 2014 and 2015 taxation years. That value remains the same as what was determined for the 2013 taxation year. The Board’s findings with respect to the Industrial and Commercial tax classes reflect the same proportion as the Board’s findings for the 2013 taxation year. Accordingly, the total assessment for 2014 and 2015 is $3,598,000 as determined at hearing and is apportioned as follows:

• Industrial Tax Class - $3,173,000

• Industrial Excess Land - $327,000

• Commercial – $98,000

7Within 30 days of the release of this decision, the parties are directed to provide their agreement of the foregoing values and apportionment to the Board. If the parties do not agree to the values and apportionment as determined by the Board, they are directed to provide the Board with their agreed-to values and apportionment that total $3,598,000 for the 2014 and 2015 taxation years within 30 days of the release of this decision.

8If the parties do not agree with the Board’s findings, they are to contact the Board within 30 days of the release of this decision to arrange for a re-convening of the hearing by Telephone Conference Call so the Board can make an alternative determination based on the parties’ submissions with respect to the specific values of the six s. 34 Supplementary Assessments.