Assessment Review Board
Commission de révision de l’évaluation foncière
ISSUE DATE: February 25, 2020
Assessed Person(s): Morguard Realty Holdings Inc.
Appellant(s): Morguard Realty Holdings Inc.
Respondent(s): Municipal Property Assessment Corporation Region 14
Respondent(s): Town of Aurora
Property Location(s): 15400 -15470 Bayview Avenue
Municipality(ies): Town of Aurora
Roll Number(s): 1946-000-112-20200-0000; 1946-000-112-20500-0000; 1946-000-112-20501-0000
Appeal Number(s): 3219619, 3219620, 3356647, and 3316561
Taxation Year(s): 2017, 2018, and 2019
Hearing Event No.: 729596
Legislative Authority: Section 53(5) of the Assessment Act, R.S.O. 1990, c. A.31
| Parties | Counsel* /Representative |
|---|---|
| Morguard Realty Holdings Inc. | Colin Francis |
| Municipal Property Assessment Corporation | Chantelle MacMillan |
| Town of Aurora | Clayton Pereira |
REQUEST FOR: An Order for Disclosure
HEARD: February 12, 2020 in writing
ADJUDICATOR: Dirk VanderBent, Vice-Chair
ORDER
REASONS
Background
1Morguard Realty Holdings Inc. (the “Requesting Party”), requests that the Board issue an order that 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
| Item | Municipal Address | Assessment Roll No. (e.g. 1234-567-890-12345-0000) |
|---|---|---|
| 1. | 2300 John St, Markham | 1936 020 111 38205 |
| 2. | 444-446 Hollandview Trial, Aurora | 1946 000 112 25600 |
| 3. | 8383 Weston Road, Vaughan | 1928 000 233 66580 |
| 4. | 8855-8865 Woodbine Ave, Markham | 1936 020 132 67600 |
| 5. | 525 Brocker Ridge, Newmarket | 1948 040 186 86184 |
| 6. | 1370-1490 Major Mackenzie Dr, Vaughan | 1928 000 211 11148 |
| 7. | 85-115 Fifth Ave & 93-97 First St, Orangville | 2214 010 001 11720, 2214 010 001 24300 |
Attachment 2 – List of Requested Documents
- Income and expense statements for the sold properties MPAC is relying on for their capitalization rate in their Response to the Statement of Issues
- Income and expense statements for the comparable properties the Appellant is relying on for the capitalization rate study
- List of observations (properties) relied on by MPAC for their applied non-recoverable expense allowance as per their Market Valuation Report