Assessment Review Board
Commission de révision de l’évaluation foncière
ISSUE DATE: October 19, 2018
Moving Party(ies): Municipal Property Assessment Corporation (“MPAC”) Region 7
Respondent(s): Lindsay Property Management
Respondent(s): City of Kawartha Lakes
Property Location(s): 51-55 Mary Street West
Municipality(ies): City of Kawartha Lakes
Roll Number(s): 1651-020-003-40302-0000
Appeal Number(s): 3242954 and 3292899
Taxation Year(s): 2017 and 2018
Hearing Event No.: 703281
Legislative Authority: Rule 24 of the Assessment Review Board Rules of Practice and Procedure
Heard: By Written Submission
APPEARANCES:
Parties
Representative
MPAC
David Zhao
Lindsay Property Management
No one appeared
City of Kawartha Lakes
No one appeared
DISPOSITION OF THE BOARD DELIVERED BY SCOTT McANSH
1MPAC filed an application to dismiss the appeals filed by Lindsay Property Management (the “Company”) for the 2017 and 2018 taxation years. That application was set for a motion in writing. MPAC was assigned a filing deadline of August 9, 2018, the Company was assigned a filing deadline of August 23, 2018, and MPAC had an opportunity to file any reply material by August 28, 2018. No material was filed with the Assessment Review Board (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. These appeals will continue in accordance with their assigned schedule of events.
“Scott McAnsh”
SCOTT McANSH
VICE-CHAIR
Assessment Review Board
A constituent tribunal of Environment and Land Tribunals Ontario
Website: www.elto.gov.on.ca Telephone: 416-212-6349 Toll Free: 1-866-448-2248