OARB 2023

The Municipal Property Assessment Corporation (MPAC) brought a motion for issue estoppel regarding the 2021 and 2022 property assessment appeals for a parking garage.

The appellant had previously settled the 2019 and 2020 appeals for the same property at a current value assessment of $2,500,000.

The Board found that the three-part test for issue estoppel was met, as the question of the property's value as of January 1, 2016, had already been finally decided between the same parties.

The Board declined to exercise its discretion to bypass issue estoppel, confirming the assessment at $2,500,000 for the 2021 and 2022 taxation years.

The appellants appealed property assessments for multiple properties in Ottawa.

After several adjournments, a peremptory teleconference hearing was scheduled.

The appellants failed to attend the hearing and did not communicate with the Board.

Pursuant to section 7(1) of the Statutory Powers Procedure Act, the Board proceeded in their absence.

The Board granted the respondent's request to dismiss the appeals as abandoned under Rule 24(f) of the Board's Rules of Practice and Procedure.