Vivani v. Municipal Property Assessment Corporation, 2018 CanLII 118856

Assessment Review Board

Commission de révision de l’évaluation foncière

ISSUE DATE: December 03, 2018

FILE NO.: WR 157145

Assessed Person(s): Anne Vivani

Appellant(s): Anne Vivani

Respondent(s): Municipal Property Assessment Corporation (“MPAC”) Region 09

Respondent(s): City of Toronto

Property Location(s): 255 Clinton Street

Municipality(ies): City of Toronto

Roll Number(s): 1904-044-460-01000-0000

Appeal Number(s): 3251301 and 3296005

Taxation Year(s): 2017 and 2018

Hearing Event No. 694469

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

Heard: April 23, 2018 in Toronto, Ontario

APPEARANCES:

Parties

Representative

Anne Vivani

No one appeared

MPAC

Erin Comeau Jonathan Langille

City of Toronto

No one appeared

MEMORANDUM OF ORAL DECISION DELIVERED BY TYRONE D. SKANES AND JOANNE LAWS ON APRIL 23, 2018

INTRODUCTION

1Anne Vivani is the owner of 255 Clinton Street, Toronto. She appealed her assessment for the 2017 and 2018 taxation years.

2An in-person hearing was scheduled to commence at 9:30 a.m. on April 23, 2018. A Hearing Confirmation Notice was mailed to the parties on February 16, 2018. That Notice is appended to this decision as Appendix 1.

3At 9:30 a.m. on April 23, 2018, the hearing was called to order.

4Erin Comeau and Jonathan Langille stepped forward and advised that they were representing MPAC.

5There were no other persons present in the hearing room at that time. The lobby was checked, however no one was present.

6The Assessment Review Board (“Board”) has a general practice of waiting 30 minutes for absent parties to appear for in-person hearings.

7The Panel recessed the hearing and consulted with Board staff who advised that no one had contacted the Board to advise that they would be late or could not attend the hearing.

8The Panel reconvened the hearing at 10:00 a.m. and called for anyone representing the Appellant to step forward. No one appeared at this time.

DECISION

9As no one appeared for the Appellant, the Board dismissed these appeals at 10:05 a.m.