Assessment Review Board

Commission de révision de l’évaluation foncière

ISSUE DATE: January 21, 2020

FILE NO.: RR 2019M13A

AMENDED DECISION ISSUED ON: March 9, 2020

Assessed Person(s): OPB Realty (Pickering Centre) Inc.

Appellant(s): Cineplex Entertainment LP

Respondent(s): Municipal Property Assessment Corporation (“MPAC”) Region 13

Respondent(s): City of Pickering

Property Location(s): 1355 Pickering Parkway

Municipality(ies): City of Pickering

Roll Number(s): 1801-020-017-28500-0000

Appeal Number(s): 3336289 and 3336292

Taxation Year(s): 2018

Legislative Authority: Rule 122 of the Assessment Review Board’s Rules of Practice and Procedure, as amended

Request for: Reinstatement of appeals 3336289 and 3336292

Heard: By written submission

Parties	Counsel+/Representative	Submissions
Cineplex Entertainment LP	Jay Cohen	Requester
MPAC	No one appeared	Received
City of Pickering	No one appeared	Not Received

DECISION DELIVERED BY CAROLINE KING AND ORDER OF THE BOARD

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 Amended decision is issued to address a clerical error in the original order. The Board did receive MPAC’s submissions, but due to an administrative omission, they were not included in the file for the adjudicator to review. The decision is amended above to note that MPAC’s submissions were received. The amendment is underlined for ease of reference. As MPAC’s submissions were consistent with the Requester’s submissions, no other changes are required and there are no other changes in this Amended Decision.

OVERVIEW

1Cineplex Entertainment LP (“Cineplex”) seeks an Order of the Assessment Review Board (“Board”) reinstating appeals 3336289 and 3336292 pursuant to Rule 122 of the Board’s Rules of Practice and Procedures (the “Rules”) which states as follows:

“….A party to a former proceeding may seek an order from the Board to reinstate an appeal by filing an affidavit with the Board, copied to all parties, no more than 30 days after the appeal was dismissed or withdrawn by the Board setting out that:

(a) The appeal was withdrawn, removed or dismissed in error;

(b) A party failed to appear at a hearing event through no fault of their own; or

(c) Natural justice or procedural fairness require that the appeal be reinstated.”

2There are three threshold requirements: the requester be a party to former proceedings, the request is made within 30 days of the appeals dismissal or withdrawn, and an affidavit filed in support of the request. All three requirements must be met for the Board to consider the request and to determine, whether in the circumstances, it is appropriate to reinstate the appeals.

Party / Timing

3The appeals at issue were withdrawn by the Board on May 10, 2019 at the request of Cineplex’s agent Cobank Property Tax Services in their May 1, 2019 letter to the Board. The request to reinstate the appeals was made by letter dated May 21, 2019, clearly within the 30-day rule. Cineplex was a party to the former proceedings. The first two requirements are therefore met.

Withdrawn in Error

4An Affidavit in the name of Jay Cohen of Cobank Property Tax Service, sworn June 11, 2019 was filed in support of the request which deals with two s. 34 appeals for the 2018 taxation year with respect to property known as 1355 Pickering Parkway, Assessment Roll Number 1801-020-017-28500-0000.

5It is clear that Cineplex is party to various outstanding property tax appeals filed for the subject property roll number.

6Mr. Cohen states that a Statement of Issues was filed in respect to the two appeals and a Response received from counsel for MPAC.

7Mr. Cohen further states that in an effort to withdraw other various settled or outstanding related appeals, the appeals at issue were withdrawn in error. The error was noted quickly and Cineplex reacted quickly to advise the Board of the error.

8Based on the evidence submitted, and the surrounding circumstance pertaining to this withdrawal, the Board finds that the withdrawal of these appeals was a good faith error. The type of error in this case fits within Rule 122.

9Mr. Cohen states that the reinstatement request is not opposed by MPAC. Based on the history of events pertaining to these appeals, there is no indication of disagreement from the City of Pickering. When the Board considers the principles of fairness, finality, and potential prejudice, the Board is satisfied that it is appropriate to exercise discretion to reinstate the appeals.

CONCLUSION

10Cineplex meets all the requirements of Rule 122(a). It was a party to the former proceedings. The request was filed within 30 days of its withdrawal and the error requesting the withdrawal was made in good faith. Appeals 3336289 and 3336292 are reinstated.