Assessment Review Board
Commission de révision de l’évaluation foncière
ISSUE DATE:
September 24, 2018
FILE NO.:
WR 152292
Assessed Person(s):
Garfield Murray Payne, Iva Ludmila Payne
Appellant(s):
Garfield Murray Payne, Iva Ludmila Payne
Respondent(s):
Municipal Property Assessment Corporation (“MPAC”) Region 15
Respondent(s):
Town of Oakville
Property Location(s):
1321 Cambridge Drive
Municipality(ies):
Town of Oakville
Roll Number(s):
2401-040-140-06400-0000
Appeal Number(s):
3235620 and 3308019 (deemed 2018 appeal)
Taxation Year(s):
2017 and 2018 (deemed appeal)
Hearing Event No.:
694865
Legislative Authority:
Section 40 of the Assessment Act, R.S.O. 1990, c. A.31, as amended
Heard:
March 19, 2018 in Oakville, Ontario
APPEARANCES:
Parties
Counsel+/Representative
Garfield Murray Payne, Iva Ludmila Payne
Self-represented
MPAC
John Cole
Town of Oakville
Susan Price
DECISION OF THE BOARD DELIVERED BY SUBUOLA AWOLERI
INTRODUCTION
1The Appellants appealed the assessment of the subject property for the 2017 taxation year. The subject property was assessed at $1,315,000 for the 2017 taxation year. MPAC requests that the Assessment Review Board (“Board”) confirm the assessment as returned. The Appellants requests a current value of $1,017,545.
2The subject property is a single-family detached dwelling built in 1961, with construction quality of 6.5. It has a lot with 97 feet of effective frontage, 100 feet of effective depth, an effective site area of 0.34 acres, and building total area of 1,675 square feet (“sq. ft.”). It has a one storey structure with an outdoor pool. It has a basement area of 1,698 sq. ft. of which 832 sq. ft. is finished. The subject property benefits from a 3% negative adjustment for being on a corner lot. It also abuts a utility box, which MPAC argues needs no adjustment.
ISSUES
3The issues to be determined are:
i.) What is the correct current value of the