Assessment Review Board

Commission de révision de l’évaluation foncière

ISSUE DATE: September 09, 2019

FILE NO.: DM 2019M31

Moving Party(ies): ESHA Madeleine Bagchi Grand Inc.

Respondent(s): Municipal Property Assessment Corporation, Region 18 (“MPAC”)

Respondent(s): City of St. Catharines

Property Location(s): 1 St. Paul Street

Municipality(ies): City of St. Catharines

Roll Number(s): 2629-040-002-19200-0000

Taxation Year(s): 2019

Hearing Event No.: 717864

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

Heard: June 17, 2019 by written submission

Parties

Representative

Submissions

ESHA Madeleine Bagchi Grand Inc.

Gerald Grand

Moving Party

MPAC

Michael Radan

Received

City of St. Catharines

Not Received

DISPOSITION OF THE BOARD DELIVERED BY JOANNE LAWS

DISPOSITION OF MOTION

1Gerard Grand is the owner of ESHA Madeleine Bagchi Grand Inc. (“ESHA”) which is the owner of 1 St. Paul Street in the City of St. Catharines. Mr. Grand requests leave of the Assessment Review Board (the “Board”) to file a late appeal for the 2019 taxation year.

2Mr. Grand filed an affidavit he affirmed on May 7, 2019. MPAC submitted both emails and a statement of reply consenting to and supporting the late appeal. No submissions were received from the City of St. Catharines.

3To be successful in the motion, Mr. Grand had to meet the requirements of Rule 26(b) of the Board’s Rules of Practice and Procedure (the “Rules”), which he did. As a result, and for the reasons that follow, Mr. Grand’s motion to file an appeal for the 2019 taxation year is granted.

Background

4In his affidavit, Mr. Grand submits that he is the President and sole signing officer of ESHA and that he is the person entitled to receive a notice of assessment but did not receive the notice for the 2019 taxation year in a timely way. He submits that he filed an appeal with the Board within 30 days, once he became aware of the notice.

5Mr. Grand states that he first became aware of the notice of assessment when his neighbour, Jerome Bulanda, delivered a damaged envelope to his house on April 8, 2019. The envelope contained the November 27, 2019 property assessment notice from MPAC. Mr. Bulunda advised Mr. Grand that the envelope had been delivered to his home in error and that it had been misplaced in Mr. Bulunda’s house by his cleaner.

6On April 12, 2019, Mr. Grand requested an extension of time to file a request for reconsideration for the 2019 taxation year. On April 29, 2019, the Board advised the Mr. Grand that his request was being treated as a request to file a late appeal with the Board.

7MPAC responded that the requirements to grant late appeals under Rule 26(b) have been met by the moving party and that this motion should be granted.

Law

8Rule 26(b) sets out the Board’s authority to accept a late appeal. It says that “the Board may accept an appeal received after the time set in the Assessment Act 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.”

Entitled to Notice

9On the first question, both Mr. Grand and MPAC agree that he was entitled to receive a notice of assessment as the owner of ESHA.

Did not Receive Notice

10The evidence is clear that Mr. Grand did not receive the notice of assessment that he was legally entitled to receive. MPAC does not challenge Mr. Grand’s account that he did not receive the notice because it was delivered to the wrong address or that he did not become aware of the notice until April 8, 2019.

Timely Application

11The final requirement in Rule 26(b) is that the application for a late appeal be brought to “the Board within 30 days of becoming aware of the assessment or classification that is the subject of the appeal”. There is no dispute that this application was filed on April 12, 2019.

CONCLUSION

12Mr. Grand was entitled to receive a notice of assessment in late 2018 but did not receive it until April 2019. Mr. Grand filed this application for permission to file late in a timely way. Therefore, I find that the requirements of Rule 26(b) are met and accept Mr. Grand’s appeal of the 2019 assessment for the Subject Property.