Tribunals Ontario
Tribunaux décisionnels Ontario
Assessment Review Board
Commission de révision de l’évaluation foncière
ISSUE DATE: October 03, 2024
Assessed Person(s): KS Slater Inc; 14769554 Canada Inc
Appellant(s): KS Slater Inc
Respondent(s): Municipal Property Assessment Corporation Region 03
Respondent(s): City of Ottawa
Property Location(s): 66 Slater Street
Municipality(ies): City of Ottawa
Roll Number(s): 0614-041-801-00100-0000
Appeal Number(s): 3505377, 3511803, and 3524670
Taxation Year(s): 2022, 2023 and 2024
Hearing Event No.: 784571
Legislative Authority: Sections 32 and 40 of the Assessment Act, R.S.O. 1990, c. A.31
Parties
Counsel/Representative
KS Slater Inc; 14769554 Canada Inc
Submissions not received
Municipal Property Assessment Corporation
Makael Nur
City of Ottawa
Angela Severson; Shen Bai
REQUEST FOR: An order to dismiss the appeals based on issue estoppel
HEARD: August 7, 2024 in writing
ADJUDICATOR(S): Anita Lovrich, Member
MOTION DECISION
OVERVIEW
1This Motion Decision relates to a request from the Municipal Property Assessment Corporation (“MPAC”) to dismiss KS Slater Inc.’s (the “Appellant”) appeals based on issue estoppel.
Current Appeal Proceeding
2The Appellant filed an appeal with the Assessment Review Board (the “Board”) pursuant to 40 the Assessment Act, R.S.O. 1990, c. A.31 (the “Act”) challenging the assessment of 66 Slater Street, in the City of Ottawa (the “Subject Property”) for the 2022 taxation year. Pursuant to the deeming provision under s. 40(26) of the Act, the Appellant is deemed to have brought the same appeals for the 2023 and 2024 taxation years (the 2022, 2023 and 2024 appeals, together, the “Current Appeal Proceeding”).
3MPAC had returned an assessment of $35,255,000 for the Subject Property for the 2022 to 2024 taxation years.
4In the Current Appeal Proceeding, the Appellant states that it agrees with the market value determined for the Subject Property, but alleges that for each year subject to appeal, the assessment of the Subject Property is inequitable compared to the assessments of similar lands in the vicinity, and that an equitable adjustment is necessary in order to attain equity with similar properties. The Appellant’s position in the Current Appeal Proceeding is that the current value, adjusted for equity, should be $28,859,000.
5MPAC and the City of Ottawa (the “City”) are responding to the Current Appeal Proceeding.
Prior Appeal Proceeding
6The Appellant previously appealed an assessment of the Subject Property for the 2017 taxation year, on the basis that the current value of the Subject Property was incorrect (the “Prior Appeal Proceeding”). The Prior Appeal Proceeding, including subsequent deemed appeals for the 2018-2021 taxation years, was resolved by the parties.
7The parties agreed that the assessed value of the Subject Property for the 2017 to 2021 taxation years is $35,255,000 and filed executed Minutes of Settlement with the Board. As requested by the parties, the Board issued a decision for each taxation year under appeal, in accordance with the written Minutes of Settlement that were filed with the Board (“2017 to 2021 Decisions”).
MPAC’s Issue Estoppel Motion
8MPAC is responding to the Current Appeal Proceeding.