# Assessment Review Board
Commission de révision de l’évaluation foncière
ISSUE DATE:
April 30, 2019
FILE NO.:
DM 159792
Moving Party(ies):
Lais Hotel Properties Limited
Respondent(s):
Municipal Property Assessment Corporation (“MPAC”)
Region 18
Respondent(s):
Town of Niagara-on-the-Lake
Property Location(s):
155 Byron Street, 30 36 Picton Street and 6 Picton Street
Municipality(ies):
Town of Niagara-on-the Lake
Roll Number(s):
2627-010-001-08400-0000, 2627-010-001-10300-0000 and 2627-010-001-10900-0000
Appeal Number(s):
3225695, 3309162, 3363055, 3225690, 3309117, 3362973, 3225689, 3309659 and 3363351
Taxation Year(s):
2017, 2018 and 2019
Hearing Event No.:
713675
Legislative Authority:
[Section 53](https://www.canlii.org/en/on/laws/stat/rso-1990-c-a31/latest/rso-1990-c-a31.html#sec53_smooth) of the [Assessment Act](https://www.canlii.org/en/on/laws/stat/rso-1990-c-a31/latest/rso-1990-c-a31.html), R.S.O 1990, c. A.31, as amended
Heard:
April 12, 2019 by written submission
Parties
Counsel<sup>+</sup>/Representative
Submissions
Lais Hotel Properties Limited
Mark Blidner<sup>+ </sup>and
Max Laskin<sup>+</sup>
Moving Party
MPAC
Tom Elliott
Received
Town of Niagara-on-the-Lake
Not Received
## DISPOSITION OF THE BOARD DELIVERED BY JEAN-PAUL PILON
## DISPOSITION OF MOTION
[1] Lais Hotel Properties Limited, the owner of hotels at the addresses above in Niagara-on-the-Lake (the “moving party”), filed this motion to obtain information in the possession of MPAC pursuant to [section 53](https://www.canlii.org/en/on/laws/stat/rso-1990-c-a31/latest/rso-1990-c-a31.html#sec53_smooth) of the [Assessment Act](https://www.canlii.org/en/on/laws/stat/rso-1990-c-a31/latest/rso-1990-c-a31.html), R.S.O 1990, c. A.31.
[2] The additional disclosure sought from MPAC by the moving party related to other hotel properties with the following roll numbers: 2615-020-020-04420-0000 (11 Winward Drive, Grimsby), 2615-020-020-12705-0000 (4 Winward Drive, Grimsby), 2622-040-012-02100-0000 (3845 Main Street, Jordan), 2627-020-018-03200-0000 (500 York Road, Niagara-on-the-Lake), 2725-030-003-15100-0000 (5841-5851 Victoria Avenue, Niagara Falls), 2725-030-008-05700-0000 (6289 Fallsview Boulevard, Niagara Falls) and 2725-030-008-16800-0000 (6170 Stanley Avenue, Niagara Falls).
[3] The owners, and in some cases former owners, of these properties were made aware of the motion by the moving party and the Assessment Review Board (“Board”) received no submissions from any of them.
[4] Except for a single disclosure request, MPAC did not object to the requested disclosure, but required an order of the Board before it could release this information. In addition, beyond requiring notice to affected third parties who did not object to the disclosure, MPAC indicated its consent would be conditional on the moving party’s legal counsel and expert consultants executing a confidentiality and non-disclosure agreement. MPAC raised no objection to these agreements being in the form included with the moving party’s motion material entitled “Undertaking of Confidentiality and Non-Disclosure” and attached to this decision as Schedule “A” for expert consultants retained by the moving party and Schedule “B” for its legal counsel.
[5] The single disclosure request to which MPAC objected requested that MPAC disclose to the moving party “confirmation of whether any appeals or requests for reconsideration have been filed and the decisions disposing of such appeals, if any.” MPAC’s reply to that request was that MPAC reviewed their records back to 2013 and determined that all requests for reconsideration resulted in no adjustments made. MPAC also noted that appeal information and requested outcomes are available on the Board’s website.
[6] The moving party had the opportunity to file a reply to MPAC’s motion material but did not, and it is assumed that the moving party was content with MPAC’s response to the contested disclosure request described above. It is therefore determined that MPAC has satisfied this part of the moving party’s request for disclosure.
[7] Similarly, MPAC raised no objection to the form of order that follows as proposed by the moving party in its motion material which is substantially reproduced below. It is determined that this form sufficiently describes the material to be produced and protects that material from unauthorized disclosure.
[8] Therefore, with respect to these roll numbers, 2615-020-020-04420-0000, 2615-020-020-12705-0000, 2622-040-012-02100-0000, 2627-020-018-03200-0000, 2725-030-003-15100-0000, 2725-030-008-05700-0000 and 2725-030-008-16800-0000, MPAC shall produce to the moving party’s counsel and consultants the following documents within 30 days of the date this decision is issued:
(a) All financial statements and PIERs of the vendor and/
minicounsel