Assessment Review Board
Commission de révision de l’évaluation foncière
ISSUE DATE: July 12, 2022
Assessed Person(s): Morguard Realty Holdings Inc.
Appellant(s): Morguard Realty Holdings Inc.
Respondent(s): Municipal Property Assessment Corporation Region 14
Respondent(s): Town of Aurora
Property Location(s): 15400-15470 Bayview Avenue and 15480-15500 Bayview Avenue
Municipality(ies): Town of Aurora
Roll Number(s): 1946-000-112-20200-0000, 1946-000-112-20500-0000 and 1946-000-112-20501-0000
Appeal Number(s): 3219619, 3219620, 3316561, 3356647, 3415764, 3444232 and 3488501
Taxation Year(s): 2017, 2018, 2019, 2020, 2021 and 2022
Hearing Event No.: 772369
Legislative Authority: Section 53(5) of the Assessment Act, R.S.O. 1990, c. A.31, as amended
Parties
Counsel*/Representative
Morguard Realty Holdings Inc.
Dave Poupard
Municipal Property Assessment Corporation
Donald G Mitchell*
Town of Aurora
Submission not received
REQUEST FOR: An Order for Disclosure
HEARD: June 22, 2022 in writing
ADJUDICATOR: Dirk VanderBent, Vice-Chair
ORDER
REASONS
Background
1Morguard Realty Holdings (the “Requesting Party”), requests that the Assessment Review Board (“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 (“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 four Other Property Owners advised that they object to MPAC's production of the Requested Documents.
4Neither MPAC nor any other party to this appeal proceeding opposes the request.
5For the reasons that follow, the Board grants the request as set out in the Order.
ANALYSIS AND FINDINGS
6The Board directed that the Other Property Owners who opposed the request be provided an opportunity to submit a response to the request for the Board’s consideration. Of these four, only two provided submissions.
7For 501 Tollgate Road West and 221 Henry Street, the Other Property Owner has submitted that (i) the properties in question are in no way similar to the subject property in this appeal proceeding; (ii) due to past experience with non-compliance of confidential agreements, there can be no certainty that the requested information will not be shared with a competitor; and (iii) release of the requested information is highly prejudicial considering the current status of the Owner’s tenant leases.
8For 7355 Bayview Avenue, the Other Property Owner has submitted that it wishes to maintain the privacy of its records due to confidentiality and proprietary reasons, noting that, under certain agreements with tenants, the owner is obligated to keep privileged leasing information confidential. Therefore, the Owner does not wish to jeopardize its business relationships causing potential negative business implications. The Owner also conjectures that there are numerous other properties that would be more relevant in this appeal proceeding than the Owner’s property.
9In addressing the submission respecting relevancy, the Board notes that the parties agree that the Other Properties are relevant. There is no evidence to indicate otherwise.
10Regarding the issue of prejudice, while the Board appreciates the concerns raised, it is a legal requirement that parties to an appeal proceeding do not use the information obtained for any purpose other than the appeal proceeding. Furthermore, MPAC, pursuant to its authority under s. 53(5) may require that the requesting party execute a Non-Disclosure Agreement. The Board must weigh the requirement for the exchange of all relevant information against the protection of commercially sensitive information. In this case, the Board finds that the above-described legal obligation to use the information only for appeal purposes and a requirement that the requesting party execute a Non-Disclosure Agreement, is sufficient protection to address the concerns raised by the Other Property Owners.
11For these reasons, the Board finds that the request respecting 7355 Bayview Avenue, 501 Tollgate Road West and 221 Henry Street should be granted. As the request regarding the remainder of the Other Properties is unopposed, this request is also granted.
ORDER
12Subject 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
Website: www.tribunalsontario.ca/arb
Attachment 1 – List of Other Properties
Index #
Roll #
Municipal Address
1
1928-000-211-11148
1370-1490 Major Mackenzie Drive
2
1936-020-170-73100
7355 Bayview Avenue
3
1948-040-150-68300
1111 Davis Drive
4
1949-000-064-70500
13305 Highway 27
5
1928-000-220-46253
1840-1890 Major Mackenzie Drive
6
1928-000-233-60800
67 Colossus Drive
7
1936-030-212-05000
7670-7720 Markham Road
8
0402-060-006-00350
501 Tollgate Road West
9
0614-300-810-08790
501 Earl Grey Drive
10
0614-600-210-21000
1750-1760 Innes Road
11
1514-030-160-19800
898 Monaghan Road
12
1805-020-015-31610
100 Kingston Road East
13
1809-010-037-07801
330 Taunton Road East
14
1809-040-030-42200
1650 Victoria Street East
15
1813-070-001-12300
1007 Taunton Road East
16
1904-014-370-02053
30 Weston Road
17
1928-000-220-46253
1840-1890 Major Mackenzie Drive
18
2308-040-016-26800
111-193 Silvercreek PKY North
19
2402-090-902-13205
2301-2331 Appleby Line
20
2415-030-002-05200
315-319 Guelph Street
21
2725-110-002-05415
7481 Oakwood Drive
22
2906-030-007-07905
221 Henry Street
23
4844-050-085-47800
850 Mckeown Avenue
24
5307-010-026-00403
1399 Marcus Drive
Attachment 2 – List of Requested Documents
The complete unredacted MPAC Expert Report.
The undisclosed source documents relied on by MPAC to support its market rent opinions in the MPAC Expert Report (actual rent rolls and leases – if relied on - for the New Other Property)
The assessment records and actual income statements associated with the New Other Properties that are relied on by MPAC to determine the “fee simple cap rate” in paragraph 59 of MPAC’s Expert Report.