Shin River Poultry Limited v. Municipal Property Assessment Corporation Region 23, 2022 CanLII 64345

Tribunals Ontario / Tribunaux décisionnels Ontario

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

ISSUE DATE: July 12, 2022
FILE NO.: WR 180193

Assessed Person: Shin River Poultry Limited
Appellant: Shin River Poultry Limited
Respondent: Municipal Property Assessment Corporation Region 23
Respondent: Township of Zorra

Property Location: 41620 41st Line
Municipality: Township of Zorra
Roll Number: 3227-013-020-17001-0000
Appeal Number: 3469703
Taxation Year: 2020
Hearing Event No.: 769465

Legislative Authority: Section 357(8) of the Municipal Act, 2001, S.O. 2001, c. 25

APPEARANCES:

Parties	Representative
Shin River Poultry Limited	Jonas Perov
Township of Zorra	Diane Larder

HEARD: July 7, 2022 by telephone conference call
ADJUDICATOR: Jean-Paul Pilon, Member

DECISION

OVERVIEW

1Shin River Poultry Limited (the “Appellant”) was the owner of a property at 41620 41st Line in Zorra Township (the “Subject Property”) in the 2020 taxation year.

2The Appellant filed an application with the treasurer of Zorra Township (the “Municipality”) to cancel, reduce or refund all or part of the taxes levied on land in that taxation year as a result of a change event pursuant to section 357(1)(a) of the Municipal Act, 2001, S.O. 2001, c. 25 (the “Act”).

3The Municipality’s council (the “Council”) did not make a decision on the application within the requisite time, therefore the Appellant appealed to the Assessment Review Board (the “Board”) pursuant to section 357(8) of the Act.

4At the hearing, the parties agreed that section 357(10) of the Act provides authority for the Board to both hear the appeal and make a decision that the Council could have made in the application.

5The parties requested the order on consent that follows.

ORDER

6On consent, the Board orders that the property taxes levied at the Subject Property be reduced to $4,803.25 for the 2020 taxation year.