Municipal Property Assessment Corporation v. 2203284 Ontario Inc., 2018 CanLII 107721

Assessment Review Board

Commission de révision de l'évaluation foncière

ISSUE DATE: November 06, 2018

FILE NO.: DM 2018M24

Moving Party: Municipal Property Assessment Corporation ("MPAC"), Region 19

Respondent: 2203284 Ontario Inc.

Respondent: City of Hamilton

Property Location: 98 James Street South

Municipality: City of Hamilton

Roll Number: 2518-020-139-05010-0000

Appeal Numbers: 3142367 and 3156138

Taxation Years: 2015 and 2016

Hearing Event No.: 702673

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

Heard: In writing

APPEARANCES:

Parties

Representative

MPAC

Roger Leroux

2203284 Ontario Inc.

No one appeared

City of Hamilton

No one appeared

DISPOSITION OF THE BOARD DELIVERED BY SCOTT McANSH

1MPAC filed an application to dismiss the appeals filed by 2203284 Ontario Inc. (the "Company") for the 2015 and 2016 taxation years. That application was set for a motion in writing. MPAC was assigned a filing deadline of July 26, 2018, the Company was assigned a filing deadline of August 10, 2018, and MPAC had an opportunity to file any reply material by August 15, 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.