Tribunals Ontario
Tribunaux décisionnels Ontario
Assessment Review Board
Commission de révision de l’évaluation foncière
ISSUE DATE: June 24, 2024
Assessed Person(s): Z.H.; F.H.
Applicant(s): Z.H.
Respondent(s): City of Toronto
Property Location(s): Address Withheld
Municipality(ies): City of Toronto
Roll Number(s): Roll Number Withheld
Appeal Number(s): 3519476
Taxation Year(s): 2023
Hearing Event No.: 784092
Legislative Authority: Section 323(1)(e) of the City of Toronto Act, 2006, S.O. 2006, c. 11. Sched. A
APPEARANCES:
Parties
Representative
Z.H.
No one appeared
City of Toronto
Lei Cao
HEARD: June 19, 2024, by video conference call
ADJUDICATOR(S): Margarita Okhovati, Member
DECISION
OVERVIEW
1Z.H. (the “Applicant”) filed an application to the City of Toronto (“City”) to have his 2023 property taxes cancelled, reduced or refunded because he was unable to pay, due either to sickness or extreme poverty.
2The City has passed a by-law delegating its authority to determine such applications to the Assessment Review Board (the “Board”).
3The Board scheduled a pre-hearing telephone conference call on June 19, 2024, at 1:30 p.m. to provide information regarding the application and the full hearing to follow, and to confirm what documents are required to support the application.
4On June 19, 2024, the pre-hearing commenced at the appointed time of 1:30 p.m. At the time, the only party present was the City. It is the Board’s normal practice to allow a ten-minute grace period for any participant in a hearing event in case there are technical difficulties in connection to the call, or to facilitate delays caused by unforeseen or exceptional circumstances that might affect a party’s ability to attend at the prescribed time. By 1:50 p.m. neither the Applicant nor the representative of the Applicant was present.
5The Board sought a submission from the City on the administration of this application given the Applicant’s absence. Before, expressing its view, the City representative stated that the Applicant provided the Board and the City with a telephone number but not an email address. The Board sent the Notice of Hearing to the Applicant by using regular mail. Therefore, the City telephoned the Applicant in three different occasions and left messages for the Applicant to contact the City however, received no response. The City submitted that the Applicant did not call either the Board or the City to offer any explanation for not attending the pre-hearing. The City submitted that the Board had to dismiss this application for non-attendance and non-contact by the Applicant to the City or the Board.
Issues for the Hearing
6The issue in this proceeding was whether the application should be dismissed for non-attendance of the Applicant and failing to contact either with the Board or the City.
Result
7The application is dismissed for the following reasons.
ANALYSIS
8Rule 104 of the Board’s Rules of Practice and Procedure (“Rules”) states:
Non-Attendance
- If a party fails to appear at a hearing event, the Board may proceed with the hearing event, or take any other steps that it deems appropriate.
9Further, Rule 82 states:
Dates Fixed
- After the day set in Rule 33 as the start of a proceeding the Board will not alter any timeline set out in the schedule of events, other than in exceptional circumstances.
10Rule 82 is clear in that any adjournment considered by the Board must have regard for any exceptional circumstances leading to the reason for that adjournment. In this case the Applicant did not attend the pre-hearing and the Board had no evidence or reason for that non-attendance.
11Furthermore, in the Notice of Hearing, the following is stated clearly.
if you do not participate and are not represented at the start of the hearing (1:30 p.m.) the Board may proceed in your absence and may dismiss your appeal(s) and you will not be entitled to any further notice of hearing.
CONCLUSION
12There were no reasons before the Board to explain the Applicant’s non-attendance. In the absence of any evidence of exceptional circumstances, the Board dismisses this application.
ORDER
13The Board orders that the application is dismissed.
"Margarita Okhovati"
MARGARITA OKHOVATI
MEMBER
Assessment Review Board
Website: www.tribunalsontario.ca/arb