Hornepayne First Nation Incorporated v. Municipal Property Assessment Corporation, 2019 CanLII 75475

Assessment Review Board

Commission de révision de l’évaluation foncière

ISSUE DATE: August 06, 2019

FILE NO.: DM 2019M33

Moving Party(ies): Hornepayne First Nation Incorporated

Respondent(s): Municipal Property Assessment Corporation (“MPAC”) Region 31

Respondent(s): Township of Hornepayne

Property Location(s): 274 Front Street

Municipality(ies): Township of Hornepayne

Roll Number(s): 5796-000-002-00101-0000

Taxation Year(s): 2016, 2017, 2018 and 2019

Hearing Event No.: 717671

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

Heard: June 21, 2019 by written submission

Parties	Representative	Submissions
Hornepayne First Nation Incorporated	Chief Ron B. Kocsis	Moving Party
MPAC	Brittany Kee	Received
Township of Hornepayne		Not Received

DISPOSITION OF THE BOARD DELIVERED BY JOANNE LAWS

1Hornepayne First Nation Incorporated (“HFNI”) is the registered owner of 274 Front Street in the Township of Hornepayne (“Township”). Chief Ron B. Kocsis, the Director and President of HFNI seeks leave of the Assessment Review Board (the “Board”) to file an appeal under Section 40 of the Assessment Act, R.S.O. 1990, c. A.31 (the “Act”) for the 2016, 2017 and 2018 taxation years because an appeal was not filed by the deadline set out in the Act.

2HFNI brings this motion pursuant to Rule 26(b) of the Board’s Rules of Practice and Procedure (“Rules”).

3I find that HFNI has met the requirements of Rule 26(b) and the motion is granted.

REASONS FOR DISPOSITION OF MOTION

4MPAC issued Property Assessment Change Notices (“PACN”) against the subject property pursuant to s. 32(1.1) of the Act, on July 12, 2018. The changes to the assessments are based on the removal of an exemption from taxation. MPAC mailed the PACNs to 274 Front Street, Hornepayne Ontario. Chief Kocsis affirms that the subject property has been vacant since October 2005. He further affirms that Canada Post does not provide direct mail service to property addresses in the Township of Hornepayne, only to post-office boxes, and that the subject property’s correct mailing address is P.O. Box 1553, Hornepayne, ON P0M1Z0.

5HFNI became aware of the change in property assessment when it received a tax bill from the Township on or around March 6, 2019. HFNI contacted both the Township and MPAC on March 10th or 12th. MPAC then e-mailed HFNI copies of the PACNs for the 2016, 2017 and 2018 taxation years and advised HFNI of the deadline to file a Request for Reconsideration for the 2019 taxation years.

6On March 14, 2019 HFNI filed a request to extend time to file a Request for Reconsideration and the Board responded that it will treat it as a Request to File Late Appeals pursuant to the Board’s Rule 26(b).

7MPAC does not oppose the motion and agrees that HFNI met the timelines set out in Rule 26(b). MPAC submits that HFNI’s motion should be allowed and that the Board should open the appeals for the subject property. However, MPAC argues “that the proper forum to raise exemption issues is the Superior Court of Justice”. This provision can be found in s. 40.(1) and s. 46 of the Act.

8In response to MPAC’s submissions, I requested post hearing submissions from the parties. Chief Kocsis and MPAC confirmed that HFNI is seeking a determination of current value and classification under s. 40.(1) of the Act.

9Chief Kocsis supports the Motion with his affidavit affirmed on April 25, 2019 along with the following documents:

• A copy of a resolution that the subject property, which had been the Hornepayne Community Hospital building and property, be purchased by the Hornepayne First Nation Community Committee, that this committee will form a non-profit corporation to administer the subject property under the name of Hornepayne First Nation Inc.

• A copy of the Ministry of Consumer and Commercial Relations’ Letters Patent dated February 27, 1992 for incorporation of a corporation without share capital, Ontario Corporation Number 968244.

• A copy of an April 29, 1992 article from The Bear News.

• Copies of Property Assessment Change Notices detailing omitted assessments for the 2016, 2017 and 2018 taxation years.

• Copies of emails between MPAC staff and Chief Kocsis.

• A copy of the Moving Party’s ARB Request for Reconsideration Extension of Time Form – (2017-2020) form dated March 14, 2019 and a copy of an email from the Board in which it advises that Board that it will be treated as a request to file a late appeal.

10MPAC relied upon the affidavit of Bonnie Mick sworn on June 11, 2019 and submitted accompanying written arguments and a copy of the Board’s decision Sabl Corp. v. Municipal Property Assessment Corp., Region 9, [2018] O.A.R.B.D. No. 94.

Late Appeal

11Rule 26(b) provides that the Board can accept an appeal if the appellant satisfies the Board 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.” The use of the word “and” indicates that all three elements of the Rule must be satisfied for a prospective appellant to be successful.

Entitled to Notice

12The first requirement is that HFNI be a person entitled to receive a notice of assessment. MPAC acknowledges that HFNI is entitled to receive a notice of assessment. Therefore, the first requirement is satisfied.

Did not Receive Notice

13The second requirement is that HFNI did not receive a notice of assessment. MPAC acknowledges that HFNI did not receive a notice of assessment because the notice was not mailed to the post office box where the property owner’s mail is normally delivered.

Timely Application

14MPAC acknowledges that HFNI filed its “appeal with the Board within the 30 days of becoming aware of the assessment or classification that is subject to the appeal”.

CONCLUSION

15Based on the above, I am satisfied that HFNI meets all three requirements of Rule 26(b). Accordingly, the motion is granted and order that the Board receive these late appeals pursuant to Rule 26(b).