Municipal Property Assessment Corporation v. Leikris Limited, 2018 CanLII 104596

Assessment Review Board

Commission de révision de l’évaluation foncière

ISSUE DATE: October 30, 2018

FILE NO.: DM 155394

Moving Party(ies): Municipal Property Assessment Corporation (“MPAC”), Region 32

Respondent(s): Leikris Limited

Respondent(s): City of Thunder Bay

Property Location: 787 Central Avenue

Municipality(ies): City of Thunder Bay

Roll Number(s): 5804-010-037-02830-0000

Appeal Numbers(s): 2952799, 3030518, 3093868, and 3160698

Taxation Years(s): 2013, 2014, 2105, and 2016

Hearing Event No.: 703482

Legislative Authority: Rule 24 of the Assessment Review Board Rules of Practice and Procedure

Heard: In writing

APPEARANCES:

Parties

Representative

MPAC

Brittany Kee

Leikris Limited

No on appeared

City of Thunder Bay

Kathleen Cannon

DISPOSITION OF THE BOARD DELIVERED BY SCOTT McANSH

1MPAC filed an application to dismiss the appeals filed by Leikris Limited (the “Company”) for the 2013, 2014, 2015, and 2016 taxation years. 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 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. These appeals will continue in accordance with their assigned schedule of events.