City of London v. 8768013 Canada Ltd., 2019 CanLII 18814

Assessment Review Board / Commission de révision de l’évaluation foncière

Issue Date: March 06, 2019

File No.: WR 158693

Assessed Person(s): 8768013 Canada Ltd.

Appellant(s): City of London

Respondent(s): Municipal Property Assessment Corporation ("MPAC") Region 23

Respondent(s): City of London

Property Location(s): 977 Oxford Street East

Municipality(ies): City of London

Roll Number(s): 3936-030-180-00100-0000

Appeal Number(s): 3069667 and 3158731

Taxation Year(s): 2015 and 2016

Hearing Event No.: 679304

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

Heard: February 22, 2019 by written submission

Appearances

Parties	Representative
8768013 Canada Ltd.	Ratha Halford
MPAC	Toban Edmunds
City of London	Brian Shimla

Final Decision of the Board Delivered by Dan Weagant

Introduction

1On April 5, 2016, the Board issued an Interim Decision in London (City) v 8768013 Canada Ltd., 2016 CanLII 19402 (ON ARB), directing the City of London (the "City") to make a determination as to the amount of land in the Commercial property class that might be considered to be in the Commercial – Excess Land sub-class. That decision made a finding of current value of $314,000, with $140,000 in the Residential property class.

2On July 5, 2017, a hearing was held to determine the area to be considered to be in the Commercial - Excess Land sub-class. At that hearing, the Assessment Review Board (the "Board") determined that 326 square metres of land formerly in the Commercial property class was in the Commercial - Excess Land sub-class. The Board issued its decision on that issue, 8768013 Canada Ltd. v Municipal Property Assessment Corporation, Region 23, 2017 CanLII 70655 (ON ARB), on October 11, 2017.

3The second decision directed the parties to do one of two things:

• Make submissions as to the apportionment of the assessment between the Commercial property class and the Commercial - Excess Land sub-class; or
• Submit, on consent, an agreed-to value of the 326 square metres of Commercial - Excess Land sub-class.

Submissions of the Parties

4On November 26, 2017, 8768013 Canada Ltd. (the "Company") issued a letter to the City, agreeing to the value of the Apportionment of $37,000 that resulted from discussions between the parties.

5On November 29, 2017, the Board received email communication from the City, with attachments from MPAC and the Company, confirming their agreement with the value of the Apportionment proposed by the City.

Decision

6The Board finds that the assessment of the subject property at 977 Oxford Street East is $314,000 for the 2015 and 2016 taxation years, apportioned as follows:

• $140,000 in the Commercial property class;
• $37,000 in the Commercial – Excess Land sub-class; and
• $137,000 in the Residential property class.