A.K.F. v. City of Mississauga, 2020 CanLII 11681

Assessment Review Board

Commission de révision de l’évaluation foncière

ISSUE DATE:

January 27, 2020

FILE NO.:

RD 2020M02A

AMENDED DECISION ISSUED ON: February 3, 2020

Assessed Person(s):

A.K.F.

Appellant(s):

A.K.F.

Respondent(s):

City of Mississauga

Property Location(s):

Withheld

Municipality(ies):

City of Mississauga

Roll Number(s):

Withheld

Appeal Number(s):

3282380

Taxation Year(s):

2017

Hearing Event No.:

708268

Legislative Authority:

Rules 120-121 of the Assessment Review Board’s Rules of Practice and Procedure, as amended

Request for:

Request for Review

Heard:

In writing

Adjudicator”

Maureen Helt, Acting Associate Chair

Parties

Counsel⁺/Representative

A.K.F.

Self Represented

City of Mississauga

Sean Doyle

AMENDED DECISION

In accordance with Rule 114 of the Assessment Review Board’s Rules of Practice and Procedure, as amended May 2019, related to the correction of minor errors and in accordance with Rule 21.1 of the Statutory Powers and Procedure Act regarding the correction of errors, this order is issued to correct typographical errors in the order regarding the municipality and the name of the representative for the municipality. The amendments have been underlined for ease of reference. There are no other changes in this decision.

OVERVIEW

1This is a motion to determine whether A.K.F., the Requestor, should be granted an extension of time to file an appeal of his municipal taxes, appeal number 3282380, with respect to the property at 330 Rathburn Road West in the City of Mississauga (the “City”). The request is made pursuant to Rules 120 - 122 of the Assessment Review Board’s (“Board”)’s Rules of Practice and Procedure (the “Rules”). This request was filed with the Board on June 11, 2019.

2By way of background, on February 21, 2019 the Board issued a Decision dismissing the Requestor’s application filed with the City to have his 2017 taxes reduced, cancelled or refunded because he was unable to pay due to sickness or extreme poverty, under s. 357(1)(d.1) of the Municipal Act, S.O. 2001, c. 25 (the “Act”) which reads:

Cancellation, reduction, refund of taxes

357 (1) Upon application to the treasurer of a local municipality made in accordance with this section, the local municipality may cancel, reduce or refund all or part of taxes levied on land in the year in respect of which the application is made if,

(d.1) the applicant is unable to pay taxes because of sickness or extreme poverty;

3The Requestor submits that the Board Member that heard his application was biased and prejudiced, and therefore he requests a new hearing. While the request for review was filed outside the 30-day time period, the Requestor submits that it was due to his disability and as such, he was unable to file within the 30-day time period to request a review.

ISSUE

4Should the Requestor be granted an extension of time to file his request for review and if so, should the review be granted?

RESULT

5The Requestor’s request for an extension of time to file his request for review is denied.

ANALYSIS

6Rule 120 clearly sets out that requests for review be filed no more than 30 days after the decision is issued. This timeline is intended to ensure the efficient and timely challenges to the Board decisions. In this case, the appellant states that he was unable to file in a timely manner because of sickness; however, he has not provided any evidence to substantiate this claim.

7The Requestor filed his request for review with the Board on June 11, 2019, well over the 30-day timeline set out the Board’s Rules.

8By way of letter dated July 17, 2019, the Board confirmed receipt of this request and informed the Requestor that a written motion was required to determine if this was an appropriate case in which to extend the time for filing an application under Rule120.

9No additional materials were filed.

10Having received no evidence to support the request that this is an appropriate case to extend the time for filing a request for review, the Board denies the request.