Nguyen Thu v. Municipal Property Assessment Corporation, 2019 CanLII 47975

Assessment Review Board

Commission de révision de l’évaluation foncière

ISSUE DATE: March 21, 2019

FILE NO.: DM 2019M17A

AMENDED DECISION ISSUED ON: May 22, 2019

Moving Party(ies): Nguyen Thu

Respondent(s): Municipal Property Assessment Corporation (“MPAC”), Region 20

Respondent(s): Norfolk County

Property Location(s): Queensway W. Windham, Con. 14, Pt. Lt. 2

Municipality(ies): Norfolk County

Roll Number(s): 3310-403-025-00250-0000

Taxation Year(s): 2018

Hearing Event No.: 711079

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

Heard: March 14, 2019 by written submission

APPEARANCES:

Parties Representative

Nguyen Thu Roderick D. Walker

MPAC No one appeared

Norfolk County No one appeared

DISPOSITION OF THE BOARD DELIVERED BY SCOTT McANSH

1Nguyen Thu is the owner of the vacant commercial lot at Queensway W. Windham, Con. 14, Pt. Lt. 2 in Norfolk County. He is seeking permission from this Assessment Review Board (this “Board”) to file an appeal of the 2018 assessment of the property after the time set in the Assessment Act, R.S.O. 1990, c. A.31 (the “Act”).

Amended pursuant to Rule 114 of the Assessment Review Board’s Rules of Practice and Procedure, effective April 1, 2017

2If a person has not made a request for reconsideration, the last day for appealing assessments for the 2017 and 2018 taxation years is March 31 of the taxation year, pursuant to subsection 40(6) of the Act. Mr. Thu did not meet that filing deadline.

3For the reasons that follow, Mr. Thus’ motion seeking late filing is denied.

Law

4Generally, the filing deadlines set by law cannot be altered. This Board has a narrow common law power to alter filing deadlines set in the Act, which is codified in Rule 26(b) of the Board’s Rules of Practice and Procedure (the “Rules”). That Rule states that the Board may accept a late appeal “only if the appellant satisfies the Board, by way of affidavit evidence, that…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.”

5That is, the Board can only alter a filing deadline set by law if three things are proven: (1) that the person was entitled to receive a notice of assessment; (2) that the person did not receive the notice; and (3) that they filed an application within 30 days of becoming aware of the issues in dispute. Each of those requirements must be proven by the party seeking permission to file late.

Entitled to Notice

6Mr. Thu is the owner of the land and owners are entitled to an annual notice of assessment pursuant to subsection 19(1) of the Act. The first requirement of Rule 26(b) is met.

Did not Receive Notice

7Mr. Thu swears that he did not receive a notice of assessment for the 2018 taxation year. The second requirement of Rule 26(b) is therefore met.

Timely Application

8Mr. Thu swears that he received his municipal tax notice of the property on or about March 1, 2018. That notice sets out the assessed value of the property and is what brought the issues he wishes to appeal to his attention. The deadline for filing a late appeal application was therefore March 31, 2018, the same date set as the filing deadline in subsection 40(6) of the Act. Mr. Thu is bringing this application because he did not meet that deadline.

9Mr. Thu does not say when he first filed this application with the Board. The person seeking permission to file late must prove each of the requirements in Rule 26(b). Mr. Thu has not proven that this was a timely application. It is clear, in any event, that this application was brought more than 30 days after he became aware of the issues in dispute. The final requirement of Rule 26(b) is not met.

CONCLUSION

10Mr. Thu’s application for late filing of a 2018 appeal of the assessment of the property is denied. The mandatory requirements of Rule 26(b) have not been met.