Assessment Review Board
Commission de révision de l’évaluation foncière
ISSUE DATE: October 25, 2018
Moving Party(ies): Municipal Property Assessment Corporation ("MPAC"), Region 32
Respondent(s): Manitoulin Island Community Abattoir
Respondent(s): Central Manitoulin Township
Property Location(s): Carnarvon Con 11 Pt Lot 6
Municipality: Central Manitoulin Township
Roll Number(s): 5104-020-002-37910-0000
Appeal Number(s): 3181255
Taxation Year(s): 2016
Hearing Event No.: 703484
Legislative Authority: Rule 24 of the Assessment Review Board Rules of Practice and Procedure
Heard: By written submission
APPEARANCES:
| Parties | Representative |
|---|---|
| MPAC | Brittany Kee |
| Manitoulin Island Community Abattoir | No one appeared |
| Central Manitoulin Township | No one appeared |
DISPOSITION OF THE BOARD DELIVERED BY SCOTT McANSH
1MPAC filed an application to dismiss the appeals filed by Manitoulin Island Community Abattoir (the "Company") for the 2016 taxation year. That application was set for a motion in writing. MPAC was assigned a filing deadline of August 13, 2018, the Company was assigned a filing deadline of August 27, 2018, and MPAC had an opportunity to file any reply material by August 30, 2018. No material was filed with the Board by any party.
2This Assessment Review Board has held that "dismissal is an extreme remedy and should only be granted in the clearest of cases," Municipal Property Assessment Corporation, Region No. 9 v 234900 Ontario Ltd., 2018 CanLII 248 (ON ARB), 2017 CanLII 74719 (ON ARB) at paragraph 8. There is no evidence before me at all, let alone any evidence clearly setting out why these appeals should be dismissed. MPAC's motion is therefore dismissed. This appeal will continue in accordance with their assigned schedule of events.
"Scott McAnsh"
SCOTT McANSH
VICE-CHAIR
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