O’Neill v. Municipal Property Assessment Corporation, 2019 CanLII 29135

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

ISSUE DATE: April 01, 2019

FILE NO.: ID 158845

Assessed Person(s): Ministry of Natural Resources

Appellant(s): Maureen O’Neill, James MacDonald

Respondent(s): Municipal Property Assessment Corporation ("MPAC") Region 28

Respondent(s): Nipissing Plt Township

Property Location(s): APL 1238 Algonquin

Municipality(ies): Nipissing Plt Township

Roll Number(s): 4803-370-002-05020

Appeal Number(s): 3269526

Taxation Year(s): 2017

Hearing Event No.: 710470

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

Heard: February 27, 2019

APPEARANCES:

Parties	Counsel+/Representative
James MacDonald	Self-represented
MPAC	Brittany Kee
Nipissing Plt Township	No one appeared

MEMORANDUM OF INTERIM DECISION DELIVERED BY CAROLINE KING

INTRODUCTION

1James MacDonald and Maureen O’Neil ("the Appellants") appealed the assessment of their residential property which they lease and which is located in Algonquin Park. They filed an appeal for the 2016 taxation year, but their Request for Reconsideration ("RfR") was for the 2017 taxation year.

2MPAC filed an Expedited Board Direction Form requesting clarification about the appeal. More specifically, MPAC requested that either the appeal be confirmed as an appeal for the 2017 taxation year (in accordance with the 2017 RfR filed with MPAC), or requesting that the 2016 appeal be dismissed as the Appellants did not file a 2016 RfR in accordance with the Assessment Act R.S.O. 1990, c. A.31 (the "Act") and accordingly the Appellants were not entitled to file a 2016 appeal with the Board.

3On February 27, 2019, a preliminary hearing was held to clarify the terms of the appeal.

EVIDENCE & SUBMISSIONS

4At the hearing, Mr. MacDonald agreed that there was no 2016 RfR that was filed with MPAC in accordance with the Act.

5Mr. MacDonald requested that the appeal be amended from a 2016 taxation year appeal to confirm that it is a 2017 taxation year appeal. Ms. Kee on behalf of MPAC agreed to this amendment. Based on the parties’ agreement, and the circumstances of this case, I find that it is appropriate to amend the application to confirm that it is a 2017 taxation year appeal.

6As the appeal has been amended to confirm that it is a 2017 taxation year appeal, it is not necessary to consider MPAC’s motion to dismiss.

7MPAC requested that a new Schedule of Events referenced in the Board’s Rules of Practice and Procedure be provided for this appeal. As 2016 and 2017 are in different taxation cycles with different valuation dates, I find that this can be considered to be an exceptional circumstance. In consideration of this finding, and in conjunction with the fact that the Schedule of Events for the summary stream is relatively short in duration, I find it appropriate to grant this request.

ORDER

8On consent of the parties, the appeal is amended to confirm that it is a 2017 taxation year appeal.

9The Registrar is directed to assign a Commencement Date to the 2017 taxation year appeal with a Schedule of Events.