Tribunals Ontario
Tribunaux décisionnels Ontario
Assessment Review Board
Commission de révision de l’évaluation foncière
ISSUE DATE:
October 13, 2021
FILE NO.:
WR 173642A
AMENDED DECISION ISSUED ON: October 19, 2021
Assessed Person(s):
See Schedule A
Appellant(s):
County of Wellington
Respondent(s):
Municipal Property Assessment Corporation Region 22
Respondent(s):
Township of Puslinch, Town of Erin
Property Location(s):
See Schedule A attached
Municipality(ies):
Township of Puslinch and Town of Erin
Roll Number(s):
See Schedule A attached
Appeal Number(s):
See Schedule A attached
Taxation Year(s):
See Schedule A attached
Hearing Event No.:
751666
Legislative Authority:
Section 40 of the Assessment Act, R.S.O. 1990, c. A.31
APPEARANCES:
Parties
Counsel
County of Wellington
C. Kuehl, R. Shoom
Township of Puslinch and Town of Erin
No one appeared
Municipal Property Assessment Corporation
D. Mitchell, J. Barlow
CRH Canada Inc.
R. Minster, D. Rosman
St. Mary’s Cement Inc. (Canada); Capital Paving Inc; Preston Sand and Gravel Company; 2416854 Ontario Inc.
J. Cowan
HEARD:
August 9, 2021 by video conference
ADJUDICATOR(S):
Dan Weagant, Member; Vincent Stabile, Member
AMENDED DECISION
AMENDED DECISION
In accordance with Rule 99 of the Assessment Review Board’s Rules of Practice and Procedure, effective April 1 2021, 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 correct error(s) in the Decision regarding minor errors in paragraphs 2 and 5(a). The amendments have been underlined for ease of reference. There are no other changes in this Amended Decision.
OVERVIEW
1This decision follows the Assessment Review Board (“Board”)’s Interim Decision, ID 167894, issued March 29, 2021 County of Wellington v Municipal Property of Assessment Corporation, Region 22, 2021 CanLII 26723 (ON ARB) (“Interim Decision”). Paragraph 94 of that Interim Decision required the Parties to produce amended assessment values for each of the six properties under appeal.
2The Parties have complied with paragraph 94 of the Board’s Interim Decision, for the purposes of producing a final decision but not Minutes of Settlement, by agreeing on the attached apportionments and providing a schedule for each property, showing original and revised assessments, classification and apportionments for the taxation years 2017, 2018, 2019, 2020 and 2021.
3The Parties have confirmed that the revised calculations are presented on consent, for the purpose of applying the findings of the Board in its Interim Decision.
4The classification and apportionments have been prepared and agreed to by the Parties based on their interpretation of the Board’s Interim Decision and considering the practical application of the Board’s findings.
5The Parties have further agreed on the application of the Board’s findings, for three specific areas of interpretation, as set out below:
(a) For each source pond with inlet pumps, one (1) acre of the pond per pump, regardless of the pond’s size, is in the Industrial property class.
(b) Where there is active extraction below the water table, a five (5) meter “halo” will be applied to the outer edge of the pond being actively extracted. This five (5) meter “halo” is in the Industrial property class. The remainder of the pond created by below water extraction is in the Residential property class.
(c) Land that has been fully extracted, is not being used for extraction or stockpiling, but has not been re-habilitated, is in the Residential property class.
CONCLUSION
6The Board is satisfied with the interpretation of its Interim Decision by the Parties, and accepts the revised assessments and allocations as set out in Schedule B attached.
ORDER
7The Board orders that each of the representative properties be classified and assessed in accordance with Schedule B attached hereto and forming part of this final Decision.
"Dan Weagant"
DAN WEAGANT
MEMBER
"Vincent Stabile"
VINCENT STABILE
MEMBER
Assessment Review Board
Website: www.tribunalsontario.ca/arb
Telephone: 416-212-6349 Toll Free: 1-866-448-2248
SCHEDULE A
Pit Name and Property Location
Roll Number
Appeal Number (Taxation Year)
Assessed Persons
Dufferin Pit (aka Aberfoyle No.1 Pit) CON 7 PT REAR LOTS 23 AND 24 Township of Puslinch
2301-000-006-12050-0000
3240344 (2017) 3311801 (2018) 3365607 (2019) 3409433 (2020) 3455865 (2021)
CRH Canada Group Inc.
Capital Pit 4459 CONCESSION 7 CON 7 FRONT PT LOT 22 Township of Puslinch
2301-000-006-20500-0000
3240345 (2017) 3312122 (2018) 3365345 (2019) 3409631 (2020)
Capital Paving Inc.
Roszell Pit No. 1 6618 ROSZELL ROAD CON 4 FRONT PT LOT 2 PT RD Township of Puslinch
2301-000-001-09900-0000
3240311 (2017) 3311718 (2018) 3365555 (2019) 3409486 (2020) 3455862 (2021)
Preston Sand and Gravel Company
Roszell Pit No. 2 6524 ROSZELL ROAD CON 3 REAR PT LOT 2 PT RD Township of Puslinch
2301-000-001-10000-0000
3286558 (2018) 3365656 (2019) 3409551 (2020) 3455863 (2021)
2416854 Ontario Inc.
Neubauer Pit 7203 CONCESSION 2 CON 1 REAR LOT 27 Township of Puslinch
2301-000-004-12400-0000
3286564 (2018) 3365598 (2019) 3409561 (2020) 3455864 (2021)
St. Mary’s Cement Inc. (Canada)
Hillsburgh/Huxley Pit 6033 TRAFALGAR ROAD CON 8 W PT LOT 29 PT LOT 30 Town of Erin
2316-000-008-01800-0000
3240292 (2017) 3311827 (2018) 3365383 (2019) 3409413 (2020) 3455866 (2021)
St. Mary’s Cement Inc. (Canada)
SCHEDULE B
6618 ROSZELL RD – 2301-000-001-09900-0000
2016 Value & Classification Returned
Tax Year
2017
2018
2019
2020
2021
Appeal No.
3240311
3311718
3365555
3409486
3455862
Property Class
Industrial
$134,600
$134,600
$285,600
$285,600
$285,600
Commercial
Residential
$698,600
$698,600
$547,900
$547,900
$547,900
Exempt*
$57,800
$57,800
$85,500
$85,500
$85,500
Farm
Total
$891,000
$891,000
$919,000
$919,000
$919,000
2016 Value & Classification Revised
Tax Year
2017
2018
2019
2020
2021
Appeal No.
3240311
3311718
3365555
3409486
3455862
Property Class
Industrial
$483,700
$467,400
$372,500
$311,100
$483,700
Commercial
Residential
$642,800
$659,100
$754,000
$815,400
$642,800
Exempt*
$85,500
$85,500
$85,500
$85,500
$85,500
Farm
Total
$1,212,000
$1,212,000
$1,212,000
$1,212,000
$1,212,000
*3(1)25. Land that is conservation land as defined in the regulations.
SCHEDULE B - Continued
6524 ROSZELL RD – 2301-000-001-10000-0000
2016 Value & Classification Returned
Tax Year
2018
2019
2020
2021
Appeal No.
3286558
3365656
3409551
3455863
Property Class
Industrial
Commercial
Residential
$1,029,000
$1,029,000
$1,029,000
$1,029,000
Exempt
Farm
Total
$1,029,000
$1,029,000
$1,029,000
$1,029,000
2016 Value & Classification Revised
Tax Year
2018
2019
2020
2021
Appeal No.
3286558
3365656
3409551
3455863
Property Class
Industrial
$277,000
$468,000
$533,500
$412,500
Commercial
Residential
$731,000
$540,000
$474,500
$595,500
Exempt
Farm
Total
$1,008,000
$1,008,000
$1,008,000
$1,008,000
SCHEDULE B - Continued
7203 CONCESSION 2 – 2301-000-004-12400-0000
2016 Value & Classification Returned
Tax Year
2018
2019
2020
2021
Appeal No.
3286564
3365598
3409561
3455864
Property Class
Industrial
Commercial
Residential
$1,329,000
$1,329,000
$1,329,000
$1,329,000
Exempt
Farm
Total
$1,329,000
$1,329,000
$1,329,000
$1,329,000
2016 Value & Classification Revised
Tax Year
2018
2019
2020
2021
Appeal No.
3286564
3365598
3409561
3455864
Property Class
Industrial
$430,000
$376,000
$474,000
$411,000
Commercial
Residential
$1,004,000
$1,058,000
$960,000
$1,023,000
Exempt
Farm
Total
$1,434,000
$1,434,000
$1,434,000
$1,434,000
SCHEDULE B - Continued
CON 7 PT REAR LOTS 23 AND 24 – 2301-000-006-12050-0000
2016 Value & Classification Returned
Tax Year
2017
2018
2019
2020
2021
Appeal No.
3240344
3311801
3365607
3409433
3455865
Property Class
Industrial
$702,300
$702,300
$702,300
$702,300
$702,500
Commercial
$71,800
$71,800
$71,800
$71,800
$71,800
Residential
$703,900
$703,900
$703,900
$703,900
$700,700
Exempt
Farm
Total
$1,478,000
$1,478,000
$1,478,000
$1,478,000
$1,475,000
2016 Value & Classification Revised
Tax Year
2017
2018
2019
2020
2021
Appeal No.
3240344
3311801
3365607
3409433
3455865
Property Class
Industrial
$666,300
$1,437,200
$1,437,200
$1,437,200
$1,437,200
Commercial
$61,500
$61,500
$61,500
$61,500
$61,500
Residential
$1,229,200
$458,300
$458,300
$458,300
$453,300
Exempt
Farm
Total
$1,957,000
$1,957,000
$1,957,000
$1,957,000
$1,952,000
SCHEDULE B - Continued
4450 CONCESSION 7 – 2301-000-006-20500-0000
2016 Value & Classification Returned
Tax Year
2017
2018
2019
2020
2021
Appeal No.
3240345
3312122
3365345
3409631
N/A
Property Class
Industrial
$1,732,700
$1,732,700
$1,750,800
$1,750,800
$1,750,800
Commercial
Residential
$805,600
$706,600
$688,500
$688,500
$688,500
Exempt
$16,700
$16,700
$16,700
$16,700
$16,700
Farm
Total
$2,555,000
$2,456,000
$2,456,000
$2,456,000
$2,456,000
2016 Value & Classification Revised
Tax Year
2017
2018
2019
2020
2021
Appeal No.
3240345
3312122
3365345
3409631
N/A
Property Class
Industrial
$4,316,200
$4,316,200
$4,316,200
$4,316,200
$4,316,200
Commercial
Residential
$726,200
$726,200
$726,200
$726,200
$726,200
Exempt
$16,600
$16,600
$16,600
$16,600
$16,600
Farm
Total
$5,059,000
$5,059,000
$5,059,000
$5,059,000
$5,059,000
SCHEDULE B - Continued
6033 TRAFALGAR RD – 2316-000-008-01800-0000
2016 Value & Classification Returned
Tax Year
2017
2018
2019
2020
2021
Appeal No.
3240292
3311827
3365383
3409413
3455866
Property Class
Industrial
$1,051,400
$1,051,400
$1,051,400
$1,051,400
$1,051,400
Commercial
Residential
$769,600
$769,600
$769,600
$769,600
$769,600
Exempt
Farm
Total
$1,821,000
$1,821,000
$1,821,000
$1,821,000
$1,821,000
2016 Value & Classification Revised
Tax Year
2017
2018
2019
2020
2021
Appeal No.
3240292
3311827
3365383
3409413
3455866
Property Class
Industrial
$1,728,000
$1,728,000
$1,707,000
$1,697,500
$1,689,000
Commercial
Residential
$819,000
$819,000
$840,000
$849,500
$858,000
Exempt
Farm
Total
$2,547,000
$2,547,000
$2,547,000
$2,547,000
$2,547,000