Tribunals Ontario Tribunaux décisionnels Ontario Assessment Review Board Commission de révision de l’évaluation foncière
ISSUE DATE: March 21, 2024 FILE NO.: DM 185843 Assessed Person(s): Lansdowne Mall Inc.; Landsowne Place Holdings Inc. Appellant(s): Primaris REIT; Lansdowne Mall Inc.; Landsowne Place Holdings Inc. Respondent(s): Municipal Property Assessment Corporation Region 07 Respondent(s): City of Peterborough Property Location(s): 645 Lansdowne Street West Municipality(ies): City of Peterborough Roll Number(s): 1514-010-120-11300-0000 Appeal Number(s): 3450143, 3486819, 3511903, 3493657, 3520984 Taxation Year(s): 2021, 2022 and 2023 Hearing Event No.: 783672 Legislative Authority: Section 53(5) of the Assessment Act, R.S.O. 1990, c. A.31
| Parties | Counsel |
|---|---|
| Lansdowne Mall Inc.; Primaris REIT; Landsowne Place Holdings Inc. | Jesse White |
| Municipal Property Assessment Corporation | Donald G. Mitchell |
| City of Peterborough | Submissions not received |
REQUEST FOR: An Order for Disclosure HEARD: March 21, 2024 in writing ADJUDICATOR(S): Carly Stringer, Member
ORDER
REASONS
Background
1Lansdowne Place Holdings Inc. and Primaris REIT (the “Requesting Parties”), request that the Assessment Review Board (the “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 (the “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”).
2Neither MPAC nor any other party to this appeal proceeding opposes the request.
3Notice 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 Parties in writing within 14 days of service of the notice of any objection, failing which, the Board would decide the request.
4The Requesting Parties have satisfied the Board that notice has been served on the Other Property Owners, and that four Other Property Owners objected to disclosure. On or about February 27, 2023, the Board emailed these four Other Property Owners to give them an opportunity to provide submissions explaining why they oppose. Three of these Other Property Owners did not respond to the Board and, accordingly, the Board is not aware of any reasons for their opposition.
5One of these four Other Property Owners responded to the Board, referring to a letter dated February 8, 2024 addressed to the Appellant wherein the Other Property Owner stated that its property is a poor choice for a comparable property. In an Expedited Board Direction dated March 18, 2024, the Board found that the appropriateness of the proposed comparable property is a matter to be decided by the Hearing Member, and is not dispositive of the relevant issues on a s. 53 request. Accordingly, the Board is not satisfied that this disclosure should not be provided.
6Therefore, the Board grants the request as set out in the Order.
ORDER
7Subject 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 within fifteen (15) days of this Order.
"Carly Stringer"
CARLY STRINGER MEMBER Assessment Review Board Website: www.tribunalsontario.ca/arb
Attachment 1 – List of Other Properties
| Municipal Address | Assessment Roll No. | |
|---|---|---|
| 1. | 400 Lansdowne Street East, Peterborough | 1514-040-120-01600-0000 |
| 2. | 557 Holland Street West, Bradford West Gwillimbury | 4312-020-005-17252-0000 |
| 3. | 419-507 King Street West, Oshawa | 1813-020-018-00200-0000 |
| 4. | 40-60 Kingston Road East, Ajax | 1805-020-015-31620-0000 |
| 5. | 305 Taunton Road East, Whitby | 1809-010-037-07850-0000 |
| 6. | 1866 Lansdowne Street West, Peterborough | 1514-020-010-03700-0000 |
| 7. | 411 Bayfield Street, Barrie | 4342-021-027-00502-0000 |
| 8. | 80-120 Concert Way, Barrie | 4342-050-006-00350-0000 |
| 9. | 390 North Front Street, Belleville | 1208-070-210-16800-0000 |
| 10. | 999 Upper Wentworth Street, Hamilton | 2518-070-652-06010-0000 |
| 11. | 1355 Pickering Pky, Pickering | 1801-020-017-28500-0000 |
| 12. | 1227-1271 Barton Street East, Hamilton | 2518-040-315-00310-0000 |
| 13. | 55 Mulcaster, Barrie | 4342-022-003-06901-0000 |
| 14. | 821-841 Rye Street, Peterborough | 1514-010-130-22201-0000 |
| 15. | 111-193 Silvercreek Parkway North, Guelph | 2308-040-016-26800-0000 |
| 16. | 50 Sportsworld Drive, Kitchener | 3012-060-008-22550-0000 |
| 17. | 3770 & 3930 Montrose Road, Niagara Falls | 2725-100-003-02801, 02708 |
| 18. | 3639-3643 & 3645-3739 Portage Road, Niagara Falls | 2725-040-012-06000 & 09500 |
| OWNER | PROPERTY | |
|---|---|---|
| 1. | 1955550 Ontario Inc. | 36, 86-98, 130 Young Street, Alliston |
| 2. | 933 Corp Ltd | 933 Lansdowne Street West, Peterborough |
| 3. | SBLP Orangeville Mall Inc. | 150 First Street, Orangeville |
| 4. | ONT SNB Inc | 12-14 King Street East, Hamilton |
Attachment 2 – List of Requested Documents
2013-2019 lease and sales data, including rent rolls and actual income and expense information, for each third-party property reviewed and relied on by MPAC’s witness in preparing its expert report, as those years deemed relevant by MPAC’s witness in selecting evidence.
Sales questionnaires completed by the third-party property owners in response to MPAC requests after sales occurred in the 2013-2019 period.