Assessment Review Board
Issue Date: June 27, 2024
Assessed Person(s): G.C.
Applicant(s): G.C.
Respondent(s): City of Toronto
Property Location(s): Address Withheld
Municipality(ies): City of Toronto
Roll Number(s): Roll number Withheld
Appeal Number(s): 3522837
Taxation Year(s): 2023
Hearing Event No.: 784121
Legislative Authority: Section 323(1)(e) of the City of Toronto Act, 2006, S.O. 2006, c. 11, Sched. A
Appearances
| Parties | Representative |
|---|---|
| G.C. | No one appeared |
| City of Toronto | Barry Henaut |
Heard: June 21, 2024, by telephone conference call
Adjudicator(s): Margarita Okhovati, Member
Decision
Overview
1G.C. ("the Applicant") filed an application to the City of Toronto (the "City") to have her 2023 property taxes cancelled, reduced or refunded because she was unable to pay, due either to sickness or extreme poverty, under s. 323(1)(e) of the City of Toronto Act, 2006, S.O. 2006, c. 11, Sched. A (the "Act").
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 May 6, 2024, at 3:00 p.m. that was attended by the Applicant and the City to provide information regarding the application and the hearing to follow, and to confirm what documents are required to support the application.
4On consent of the parties, it was determined that the full hearing telephone conference call would be held on June 21, 2024, at 1:30 p.m.
5After the May 6, 2024 pre-hearing telephone conference, the Board issued a Procedural Order (DM 186202) on May 10, 2024. This outlined the information that was discussed in the pre-hearing telephone conference and confirmed the required documents the Applicant needed to serve the City and file with the Board to support the application. The Applicant was to serve and file the required documents by June 7, 2024, and the City to provide any material and response to the Applicant's documentation by June 14, 2024.
6The Procedural Order clearly indicated that the Applicant bears the burden of proof to show that she was unable to pay her property taxes in the 2023 taxation year. It further emphasized that failure to provide the required documentation set out in the Order may result in a dismissal of the application.
7Soon after sending the Procedural Order, the Board sent a Notice of Hearing to the Applicant reminding her of the date of the full hearing. In the Notice of Hearing, it was indicated in bold letters that "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 the proceedings."
8As stated above, the hearing was scheduled for 1:30 pm. By 2:00 p.m. neither the Applicant nor her representative was present.
9The Board sought a submission from the City on the administration of this application, given the Applicant's absence and her failure to disclose the required documents. The City submitted that the Board had to dismiss this application for the following reasons.
10The City representative stated that on two occasions, June 10, 2024 and June 14, 2024, he sent emails to the Applicant reminding her regarding the disclosure of the documents but received no response.
11Furthermore, the Board confirmed that the Applicant never communicated with the Board prior to the full hearing.
Issues for the Hearing
12The issue in this proceeding was whether the application should be dismissed for non-attendance of the Applicant or her representative, and for the undisclosed documents, or if the proceeding should be adjourned.
Result
13The application is dismissed.
Analysis
14As noted above, the Applicant did not comply with the Procedural Order. She did not file the documentation that would have been necessary to determine that she was unable to pay taxes in 2023 because of sickness or extreme poverty.
Conclusion
15There were no reasons before the Board to explain the Applicant's non-attendance and for not complying with the Board's Order regarding the disclosure of the documents therefore, the Board dismisses this application.
Order
14The Board orders that the application is dismissed.
"Margarita Okhovati"
MARGARITA OKHOVATI MEMBER Assessment Review Board
Website: www.tribunalsontario.ca/arb