Steven Callaghan v. Municipal Property Assessment Corporation, 2019 CanLII 108308

Assessment Review Board

Commission de révision de l’évaluation foncière

ISSUE DATE: November 08, 2019

FILE NO.: DM 2019M60

Moving Party(ies): Steven Callaghan

Respondent(s): Municipal Property Assessment Corporation (“MPAC”) Region 6

Respondent(s): Township of Tyendinaga

Property Location(s): Lazier Road

Municipality(ies): Township of Tyendinaga

Roll Number(s): 1201-000-025-0012-0000

Taxation Year(s): 2018 and 2019

Hearing Event No.: 725575

Legislative Authority: Rule 26(b) of the Assessment Review Board Rules of Practice and Procedure

Heard: October 28, 2019 by written submission

Parties

Representative

Submissions

Steven Callaghan

Self-represented

Not Received

MPAC

Ashtyn Rank

Received

Township of Tyendinaga

Not Received

DISPOSITION OF THE BOARD DELIVERED BY JOANNE LAWS

DISPOSITION OF MOTION

1On August 26, 2019 the Assessment Review Board (the “Board”) received Steven Callaghan’s request to file late appeals for roll number 1201-000-025-0012-0000 for the 2018 and 2019 taxation years pursuant to Rule 26(b) of the Board’s Rules of Practice and Procedure (“Rule”).

2Rule 26(b) of the Board’s Rules sets out the Board’s authority to accept a late appeal. It provides that:

26. The Board may accept an appeal received after the time set out in the Assessment Act only if the appellant satisfies the Board, by way of affidavit evidence, that:

(b) the appellant is a person entitled to receive a notice of assessment who did not receive notice and filed the appeal with the Board within 30 days of becoming aware of the assessment or classification that is the subject of the appeal.

3On September 18, 2019 this Board sent a letter to the parties setting out submission and reply dates for a written hearing on this matter.

4The moving party, Steven Callaghan, was given until October 2, 2019 to file and serve all of his motion material, inclusive of any evidence in affidavit form, to the respondents and the Board.

5No such material was received by this Board or by MPAC which is one of the responding parties. The Board received no submissions from the other responding party, the Township of Tyendinaga.

6As I have no evidence or submissions from Mr. Callaghan which might support a late appeal, this motion is dismissed.