Assessment Review Board

Commission de révision de l’évaluation foncière

ISSUE DATE: June 5, 2017

FILE NO.: WR 139792

Assessed Person(s): Milton Lawn Bowling

Appellant(s): Milton Lawn Bowling

Respondent(s): Municipal Property Assessment Corporation (“MPAC”) Region 15

Respondent(s): Town of Milton

Property Location(s): 39 Commercial Street

Municipality(ies): Town of Milton

Roll Number(s): 2409-010-002-49800

Appeal Number(s): 2998170, 3032041, 3083206, 3154373 and 3169512 (deemed 2016 appeals)

Taxation Year(s): 2013, 2014, 2015 and 2016 (deemed appeals)

Hearing Event No.: 620734

Legislative Authority: Sections 32 and 40 of the Assessment Act, R.S.O. 1990, c. A.31, as amended

Heard: June 16, 2015, January 8, 2016 and April 11, 2016 in Milton, Ontario

APPEARANCES:

Parties	Counsel+/Representative
Milton Lawn Bowling	Ken Armstrong
MPAC	Chester Gryski+
Town of Milton	Steven Radenic

DECISION OF THE BOARD DELIVERED BY VINCENT STABILE

INTRODUCTION

1In Interim Decision 139792 issued on October 24, 2016, I made the following findings, based on the evidence presented at the hearing:

(i) The subject property is properly in the residential property class.

(ii) The lot area is at least 18,999.20 square feet.

(iii) The correct current value of the land is $11,589.51 (0.61 x 18,999.20), subject to better evidence being presented for consideration within 90 days of the date of the release of this interim decision.

(iv) The value of the structures has been agreed to at $23,160.

(v) There would be no further adjustments for equity.

2In paragraphs 4 and 39 of the interim decision, and as stated above, the parties were invited to present better evidence of similar properties within 90 days of the release of the interim decision for consideration. In paragraph 39 of the interim decision the parties were also encouraged to consider mediation as an option to resolve these appeals.

3Both Mr. Gryski and Mr. Armstrong provided written submissions which are appreciated. Submissions were not received from the Town of Milton.

4After carefully reviewing the submissions of Mr. Armstrong and Mr. Gryski I confirm the interim decision. Neither party provided further nor better evidence of similar properties as requested. Nor does it appear that the parties have considered mediation as an option to resolve the appeals.

CONCLUSION

5The decision as set out in paragraph 4 of the Interim Decision 139792 and reproduced in paragraph 1 above is confirmed with the following modifications:

(i) The subject property is confirmed in the residential property class.

(ii) The lot size is found to be 18,999.20 square feet.

(iii) The correct current value of the land is $11,589.51 (0.61 x 18,999.20) rounded to $11,590.

(iv) The value of the structures has been agreed to at $23,160.

(v) The total value of the assessment is $34,750 ($11,590 + 23,160) for the 2013, 2014, 2015 and 2016 taxation years.

(vi) There are no further adjustments for equity.