Assessment Review Board
Commission de révision de l’évaluation foncière
ISSUE DATE: August 21, 2020
FILE NO.: DM 165747
Assessed Person(s): 1414841 Ontario Inc.
Appellant(s): 1414841 Ontario Inc.
Respondent(s): Municipal Property Assessment Corporation Region 03
Respondent(s): City of Ottawa
Property Location(s): 153 Nepean Street
Municipality(ies): City of Ottawa
Roll Number(s): 0614-041-801-14700-0000
Appeal Number(s): 3217663, 3291972, 3345833 and 3396746
Taxation Year(s): 2017, 2018, 2019 and 2020
Hearing Event No.: 735668
Legislative Authority: Section 53(5) of the Assessment Act, R.S.O. 1990, c. A.31
| Parties | Representative |
|---|---|
| 1414841 Ontario Inc. | Scott Johnson |
| City of Ottawa | Krista O’Brien |
| Municipal Property Assessment Corporation | Mohammad El Dali |
REQUEST FOR: An Order for Disclosure
HEARD: August 20, 2020 in writing
ADJUDICATOR(S): Dirk VanderBent, Vice-Chair
ORDER
REASONS
Background
11414841 Ontario Inc. (the “Requesting Party”), requests that the Assessment Review Board (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 (the “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
Website: www.arb.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) |
|---|---|
| 1. 270 Somerset St W | 0614-042-001-02500 |
| 2. 320 Maclaren St | 0614-042-001-28000 |
| 3. 305 Metcalfe St | 0614-042-101-60500 |
| 4. 99 Cartier St | 0614-042-101-56500 |
| 5. 175 Bronson Ave | 0614-063-001-39300 |
| 6. 163 MacLaren St | 0614-042-001-07400 |
Attachment 2 - List of Requested Documents
- Income and Expense statement and rent rolls for the sold properties MPAC is relying on for their capitalization rate in their Response to the Statement of Issues & Expert Report
- Income and Expense statement and rent rolls for the sold properties the Appellant is relying on for their capitalization rate study.
- Analysis of data as calculated by MPAC to determine potential gross revenue and net operating income