Forgione Logistics Corp. v. Municipal Property Assessment Corporation, Region 15, 2020 CanLII 40483

Assessment Review Board

Commission de révision de l’évaluation foncière

ISSUE DATE:

June 09. 2020

FILE NO.:

WR 164742

Assessed Person(s):

Forgione Logistics Corp.

Appellant(s):

Forgione Logistics Corp.

Respondent(s):

Municipal Property Assessment Corporation, Region 15

Respondent(s):

City of Mississauga

Property Location(s):

6200 Ordan Drive

Municipality(ies):

City of Mississauga

Roll Number(s):

2105-050-116-45418-0000

Appeal Number(s):

3192355

Taxation Year(s):

2016

Hearing Event No.:

729789

Legislative Authority:

Section 40 of the Assessment Act, R.S.O. 1990, c. A.31

APPEARANCES:

Parties

Representative

Forgione Logistics Corp.

No one appeared

Municipal Property Assessment Corporation

Joseph Fantetti

City of Mississauga

No one appeared

HEARD:

April 17, 2020 by telephone conference call

ADJUDICATOR(S):

Tyrone D. Skanes, Member

DECISION

OVERVIEW

1Forgione Logistics Corp. is the owner of 6200 Ordan Drive, Mississauga (the “Subject Property”), which is a commercial property. Dr. Aldo Forgione is the representative for the Subject Property.

2Pursuant to the provisions of the Assessment Act, R.S.O. 1990, c. A.31 (the “Act”), the assessment of land shall be based on its current value. The Act also provides that, for the 2012 to 2016 taxation years, the Municipal Property Assessment Corporation (“MPAC”) is required to assess this value as of the valuation date, January 1, 2012.

3MPAC has assessed the value of the Subject Property at $1,836,000 for the 2016 taxation year. Forgione Logistics Corp. (the “Appellant”) filed an appeal for the 2016 taxation year with the Assessment Review Board (the “Board”), pursuant to s. 40 of the Act. It is the Appellant’s position that MPAC’s assessment of the current value is too high.

4The Board scheduled a hearing of this appeal on April 17, 2020. However, as the representative for the Appellant, Dr. Forgione, did not appear, the Board made an Oral Disposition dismissing the appeal. Dr. Forgione subsequently contacted the Board requesting that Written Reasons be provided. This decision outlines and provides those written reasons.

ANALYSIS

5The Board sent a written Notice of Hearing to Dr. Forgione on February 21, 2020. This Notice confirmed that the hearing would be conducted by a Telephone Conference Call (“TCC”).

6The hearing commenced by TCC at the scheduled 9:30 a.m. start time as set out in the Notice of Hearing. Representatives from MPAC joined the call but no one appeared for the Municipality. No one appeared for the Appellant nor was the Board notified in advance by Dr. Forgione that he would not be appearing. The Board waited 14 minutes for someone to appear for the Appellant, but no one did.

7In accordance with Rule 104 of the Board’s Rules of Practice and Procedure, if a party fails to appear at a hearing event, the Board may proceed with the hearing event, or take any other steps it deems appropriate. In the present circumstances, I find it appropriate to dismiss the appeal.

CONCLUSION

8In summary; a Notice of Hearing was sent to the Appellant; Dr. Forgione gave no prior notice to the Board that he would be unable to appear at the hearing; the Board waited 14 minutes to provide the Appellant an opportunity to appear. In these circumstances, the Appellant and its representative Dr. Forgione, without any explanation, did not appear at the hearing before the Board as required. Therefore, the Board dismissed the Appellant’s appeal.

ORDER

9The Board orders that Forgione Logistics Corp.’s appeal for the 2016 taxation year be dismissed.