Municipal Property Assessment Corporation v. Jakobek, 2018 CanLII 10579

Assessment Review Board

Commission de révision de l’évaluation foncière

ISSUE DATE: February 27, 2018

FILE NO.: DM 2018M03

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

Respondent(s): Thomas Richard Jakobek, Deborah Ann Jakobek

Respondent(s): Township of Brock

Property Location(s): B25120 Maple Beach Road

Municipality(ies): Township of Brock

Roll Number(s): 1839-040-004-38000-0000

Appeal Number(s): 3224083

Taxation Year(s): 2016

Legislative Authority: Section 40(3) of the Assessment Act, R.S.O. 1990, c. A.31, as amended

Heard: In writing

APPEARANCES:

Parties

Representative

MPAC

Joshua Cranney

Thomas Richard Jakobek

Self-represented

Township of Brock

No one appeared

DISPOSITION OF THE BOARD DELIVERED BY SCOTT McANSH

1MPAC brings this motion to dismiss this appeal pursuant to s. 40(3) of the Assessment Act, RSO 1990, c A.31 (“Act”). Thomas Richard Jakobek was twice asked for submissions, and simply says that his right of appeal is being denied by this motion.

2MPAC’s motion is granted. The Act is clear that, for residential property, there is no right of appeal without a properly filed request for reconsideration. There is no evidence before me that a request for reconsideration was filed for the 2016 taxation year. Mr. Jakobek’s 2016 appeal could not have legally been filed and must, therefore, be dismissed.

REASONS FOR DISPOSITION OF MOTION

3The Act sets out a precondition to filling for properties in the residential, farm, or managed forest property class. Section 40(3) states that “no appeal may be brought… by a person who is entitled to make a request for reconsideration under s. 39.1 in respect of the property, if the person has not made the request within the time required under that section.”

4Requests for reconsideration are governed by s. 39.1. The process requires MPAC to take another look at the assessment of a particular property, if requested to do so in a timely way, see s. 39.1(5). Such a request can be made by the “owner of the property” about any matter that could be the subject of an appeal to this Assessment Review Board (“Board”), see s. 39.1(1). For the 2016 taxation year, the deadline for filing a request was March 31, 2016, see s. 39.1(1.1). This Board can extend that timeline if there are extenuating circumstances explaining why the request was filed late, but those requests to extend time must be made in the same taxation year, see s. 40(4).

5There is no evidence here that a request for reconsideration was brought by Mr. Jakobek, or anyone else, for this residential property before March 31, 2016. Nor is there any evidence that an extension of time for filing that request for reconsideration was sought from this Board. Section 40(3) is unambiguous that there can be no appeal if there is no request for reconsideration for this property, because it is in the residential property class.

6Mr. Jakobek’s rights of appeal all flow from the Act. The Act has established procedural requirements that must be met before a person can exercise any rights of appeal. I have no discretion to permit an appeal outside of the confines of the Act. The legislature has made a request for reconsideration a statutory precondition to filing. That condition has not been met. As a result, this appeal could not have legally been filed, pursuant to s. 40.(3) of the Act. The appeal is therefore dismissed.