Assessment Review Board
Commission de révision de l’évaluation foncière
ISSUE DATE:
November 22, 2018
WR 156145
Assessed Person(s):
Eleonore Torma
Appellant(s):
Eleonore Torma
Respondent(s):
Township of Clearview
Respondent(s):
Municipal Property Assessment Corporation (“MPAC”) Region 16
Property Location(s):
3301 Hogback Road
Municipality(ies):
Township of Clearview
Roll Number(s):
4329-040-001-26601-0000
Appeal Number(s):
3280057 and 3308613
Taxation Year(s):
2017 and 2018
Hearing Event No.
701697
Legislative Authority:
Section 40 of the Assessment Act, R.S.O. 1990, c. A.31, as amended
Heard:
September 10, 2018 in Stayner, Ontario
APPEARANCES:
Parties
Counsel+/Representative
Eleonore Torma
Matthew Gardner+
MPAC
Elizabeth A. Walker
Township of Clearview
No one appeared
DECISION OF THE BOARD DELIVERED BY VINCENT STABILE
INTRODUCTION
1The subject property is a single-storey detached residential dwelling with a problem.
2The home was built in 1978 with a building area of 1,537 square feet. The quality of construction is 6. It has a 24 x 24 garage built in 1997 and a car port created in 2000. The structures sit on 9.13 acres of land.
3The problem is that, after years of living on the property, Eleonore Torma (the “appellant”) and her husband discovered that the land upon which the structures are situated was a dump site operated by the Township of Clearview (“Clearview”) and closed in 1971.
Background/Agreed Facts
4A timeline of the known history of this land will be of assistance:
- 1971 – land fill (dump) owned and operated by Clearview was closed;
- 1974 – Clearview sold the land, originally 20 acres, to John Lamers ;
- 1978 – house was built, significantly without a Building Permit;
- ……. – property sold to a third party;
- 1995 – property purchased by the appellant;
- 1998 – appellant applied for and received consent from Clearview to sever 10.09 acres from the parcel leaving a lot comprising 9.13 acres;
- 1999 – the severed parcel of 1.09 acres was sold to a third party;
- 2009 – appellant applied to sever 1.4 acres from the 9.13 acres with the intention of retaining the 1.4 acres for a new building and selling the remaining property;
- June 10, 2009 – at a meeting of Clearview Council, the appellant, for the first time, discovered that the subject land had been used as a waste disposal site;
- 2010 – the appellant called MPAC informing of the ‘discovery’ relating to the former use of her land. She was encouraged to file a Request for Reconsideration (RfRR). None was filed;
- June 8, 2011 – Notice of Action [CV-11-428247] issued in Toronto against Clearview, the County of Simcoe, and others (Exhibit 3 pp. 17 – 19);
- July 7, 2011 – Statement of Claim issued claiming damages and declaratory relief for alleged negligence, detrimental reliance, and breaches of statutory duties (Exhibit 2 Tab 1);
- July 2011 – January 2012 – various Pleadings exchanged among the parties to the litigation (Exhibit 2 Tabs #2 – 7);
- RfR filed in respect to the 2016 Assessment cycle;
5For the January 1, 2016 valuation date, MPAC returned the assessment at $402,000 using the

