Assessment Review Board
Commission de révision de l’évaluation foncière
ISSUE DATE: February 11, 2020
Assessed Person(s): Malka Koplowicz; Harry Korngut; Gity Koplowicz; Mark Mendy Koplowicz;
Appellant(s): Abraham Koplowicz et al; Mark Koplowicz
Respondent(s): Municipal Property Assessment Corporation Region 15
Respondent(s): City of Burlington
Property Location(s): 2435 Second Street
Municipality(ies): City of Burlington
Roll Number(s): 2402-060-624-04400-0000
Appeal Number(s): 3237382, 3305506 and 3362049
Taxation Year(s): 2017, 2018, and 2019
Hearing Event No.: 729588
Legislative Authority: Section 53(5) of the Assessment Act, R.S.O. 1990, c. A.31
Request for: An Order for Disclosure
Parties
Counsel*/Representative
Koplowicz et al
Dan Rosman*
Municipal Property Assessment Corporation
Brandy Pitz
City of Burlington Paul Lacelle
HEARD: February 07, 2020 in writing
ADJUDICATOR: Dirk VanderBent, Vice-Chair
ORDER
REASONS
Background
1Koplowicz et al (the “Requesting Party”), requests that the Board issue an order that the Municipal Property Assessment Corporation (“MPAC”) disclose documents with respect to properties not under appeal in this appeal proceeding (“Other Properties”), pursuant to Rule 45 of the Board’s Rules of Practice and Procedure) and s. 53(5) of the Assessment Act, R.S.O. 1990, c A.31 (“Act”). These Other Properties are listed in Attachment 1 to this Order. The requested documents are listed in Attachment 2 to this Order (“Requested Documents”).
2Notice was served on each of the owners/tenants of the Other Properties (“Other Property Owners”) with respect to disclosure of information relating to their property(ies). The Other Property Owners were given notice that they must notify the Requesting Party in writing within 14 days of service of the notice of any objection, failing which, the Board would decide the request.
3The Requesting Party has satisfied the Board that notice has been served on the Other Property Owners and that none of them object to MPAC's production of the Requested Documents.
4Neither MPAC nor any other party to this appeal proceeding opposes the request.
5On consent of all parties, the Board grants the request as set out in the Order.
ORDER
6Subject to the terms imposed by MPAC pursuant to its authority under s. 53(5) of the Act, MPAC is required to disclose the Requested Documents to the parties in this appeal proceeding.
“Dirk VanderBent”
DIRK VANDERBENT
VICE-CHAIR
Assessment Review Board
A constituent tribunal of Tribunals Ontario - Environment and Land Division
Website: www.elto.gov.on.ca Telephone: 416-212-6349 Toll Free: 1-866-448-2248
Attachment 1 – List of Other Properties
Municipal Address
Assessment Roll No. (e.g. 1234-567-890-12345-0000)
2087-2103 PROSPECT ST
24 02 050 506 03102 0000
455 MAPLE AVE
24 02 020 219 00700 0000
2170 LAKESHORE RD
24 02 060 614 00900 0000
2040 MOUNT FOREST DR
24 02 040 412 00800 0000
Attachment 2 – List of Requested Documents
Actual Income information of the properties listed above in the form of leases, rent rolls, financial statement, PIER or similar
Assessment to Sale Ratio Studies, if any, relied on by MPAC to support the assessment equity of the Subject Property