Copp Limited v. City of London, 2022 CanLII 56287

Tribunals Ontario / Tribunaux décisionnels Ontario

Assessment Review Board / Commission de révision de l’évaluation foncière

ISSUE DATE: June 20, 2022

FILE NO.: ID 178693

Assessed Person(s): Copp Limited

Appellant(s): Copp Limited

Respondent(s): City of London

Property Location(s): 1640 Fanshawe Park Road West

Municipality(ies): City of London

Roll Number(s): 3936-090-460-14100-0000

Appeal Number(s): 3340357

Taxation Year(s): 2017

Hearing Event No.: 764266

Legislative Authority: Section 359(5) of the Municipal Act, 2001, S.O. 2001, c. 25

APPEARANCES:

Parties	Representative
Copp Limited	Robert Patterson
City of London	Jim Edmunds

HEARD: April 28, 2022, by video conference

ADJUDICATOR(S): Jennifer Griffith, Member

INTERIM DECISION

OVERVIEW

1Copp Limited (the “Appellant”) filed a tax appeal of the Municipal Council’s decision to increase the taxes levied for the 2017 taxation year with the Assessment Review Board (the “Board”), pursuant to s. 359(5) of the Municipal Act, 2001, S.O. 2001, c. 25.

2Section 359 states:

Increase of taxes. – Upon application made by the treasurer of the local municipality, a local municipality may increase the taxes levied on land in the year in respect of which the application is made to the extent of any undercharge caused by a gross or manifest error that is a clerical or factual error, but not an error in judgement in assessing the land.

3Subsection 5 states:

Appeal. – Within 35 days after council makes its decision, the person in respect of whom the application is made may appeal the decision of council to the Assessment Review Board by filing a notice of appeal with the registrar of the board.

4The Subject Property is a Large Retail Building Centre, generally greater than 30,000 square feet (‘sq. ft.”), Property Code 435. The Subject Property is located at 1640 Fanshawe Park Road West, in the City of London (“City”). The Subject Property has a total lot size of 12.7 acres, a total building area of 42,842 sq. ft. in the 2020 taxation year, a total building area of 44,892 sq. ft. in the 2021 taxation year, the year-built ranges from 1969 to 2001, and the taxable assessment is $794,000 for the 2017 taxation year.

Issues

5The issue to be determined on this appeal is:

1. A determination of the correct amount of levied taxes for the 2017 taxation year.

Result

6The Board orders the following:

a) If the appeal is resolved on consent of the parties, the parties are directed to advise the Board if the appeal is to be withdrawn; or

b) If the appeal is resolved on consent of the parties, the parties are directed to advise if Minutes of Settlement will be filed with the Board pursuant to Rule 61 of the Board’s Rules of Practice and Procedure.

c) If a refund is necessary, the parties are directed to advise the Board of the amount of the refund agreed to by the parties, so that the amount of the refund can be incorporated into the Board’s final Decision.

d) If the parties fail to respond to the Board’s Order on or before the due date (15 days from the issue date of this Interim Decision), the Board will dismiss or re-schedule the appeal with notice.

ANALYSIS

Issue No. 1 - A determination of the correct amount of levied taxes for the 2017 taxation year

7At the commencement of the hearing, Jim Edmunds, Representative for the City of London (the “City’s Representative”) submits that an agreement in value has been reached prior to today’s hearing with Robert Patterson, Representative for the Appellant (“Appellant’s Representative”) and no evidence will be adduced at today’s hearing.

8The City’s Representative, further submits, that the parties agreed that adjustments to the agreed to value will be made if necessary, pending the Board’s decision of the correct current value as of the valuation date of January 1, 2016, for the 2018 through 2022 taxation years for the Subject Property.

9In response, the Appellant’s Representative submits that he concurs with the submissions of the City’s Representative.

10Based on the submissions of the parties, the Board accepts their submissions and issues this Interim Decision, with the final Decision pending a response from the City’s Representative and the Appellant’s Representative, or jointly, within 15 days of the issue date of this Interim Decision.

ORDER

11The Board orders the following:

a) If the appeal is resolved on consent of the parties, the parties are directed to advise the Board if the appeal is to be withdrawn; or

b) If the appeal is resolved on consent of the parties, the parties are directed to advise if Minutes of Settlement will be filed with the Board pursuant to Rule 61 of the Board’s Rules of Practice and Procedure.

c) If a refund is necessary, the parties are directed to advise the Board of the amount of the refund agreed to by the parties, so that the amount of the refund can be incorporated into the Board’s final Decision.

d) If the parties fail to respond to the Board’s Order on or before the due date (15 days from the issue date of this Interim Decision), the Board will dismiss or re-schedule the appeal with notice.

12Upon receipt of the responses from the City’s Representative and the Appellant’s Representative, the Board will issue its final decision.