ISSUE DATE:
May 27, 2024
CASE NO(S).:
OLT-23-000920
PROCEEDING COMMENCED UNDER section 196 of the Mining Act, R.S.O. 1990, c. M. 14, as amended
Applicant:
Gordon Roy John Harten and Laura Grace Harten
Respondents:
Reynolds Sifferath Kosloskey
Charles Rudolph Kosloskey
Viola Marie Kosloskey
Estate of James Ralph Kosloskey
Description:
Application for a vesting order for non-payment of taxes by delinquent co-owners
Property Description:
PCL 1613 SEC AWS; PT TWP OF ABOTOSSAWAY AS IN LT17734; S/T RESERVATIONS IN LT17734; S/T RIGHT IN LT17734; DISTRICT OF ALGOMA
Municipality/Upper Tier:
Township of Abotossaway/District of Algoma
OLT Case No.:
OLT-23-000920
OLT Lead Case No.
OLT-23-000920
OLT Case Name:
Harten v. Kosloskey
Heard:
In writing
Parties
Representative
Gordon Roy John Harten
Self-Represented
Laura Grace Harten
Reynolds Sifferath Kosloskey
Did Not Appear
Charles Rudolph Kosloskey
Did Not Appear
Viola Marie Kosloskey
Did Not Appear
Estate of James Ralph Kosloskey
Did Not Appear
DECISION DELIVERED BY C. HARDY AND ORDER OF THE TRIBUNAL
INTRODUCTION AND BACKGROUND TO THE APPLICATION
1This application was filed with the Tribunal on September 22, 2023, by Gordon Roy John Harten. Mr. Harten and his wife, Laura Grace Harten (together, referred to as “Applicant”), are the recorded holders of a 75% interest as joint tenants in Parcel 1613, bearing PIN No. 31139-0027 (LT), in the Township of Abotossaway, in the District of Algoma (“Parcel”).
2Reynolds Sifferath Kosloskey, Charles Rudolph Kosloskey, Viola Marie Kosloskey and the Estate of James Ralph Kosloskey (together, referred to as “Respondent”) are together the recorded holders of a total 25% interest in the Parcel.
3Materials and documentation in this matter have been filed by the Applicant over the course of several months from September 2023 to April 2024.
4The Tribunal is satisfied that the Applicant has complied with the requirements for making an application pursuant to s. 196 of the Mining Act, R.S.O. 1990, c. M.14, as amended.
DISCUSSION
5Section 196(1) of the Mining Act states:
Procedure to enforce claim for payment of taxes by one co-owner against another
196 (1) Where lands or mining rights liable for tax are held by two or more co-owners and all such tax has been paid by one or more of them and the other or others has or have neglected or refused to pay that other’s or those others’ proportion of the tax for a period of four or more consecutive years, the Tribunal, upon the application of any co-owner or co-owners who has or have paid the tax for the period of four or more consecutive years immediately prior to the date of the application and upon the receipt of such other information and particulars as the Tribunal requires, may make an order requiring the delinquent co-owner or co-owners to pay, within three months of the date of the order or such further time as the Tribunal may fix, the delinquent co-owner’s or co-owners’ fair proportion of the tax to the co-owner or co-owners who has or have paid all the tax, together with interest at the prescribed rate, compounded annually, and such costs of the application as are allowed by the Tribunal.
6In support of the application, the Applicant set out in an Affidavit dated April 8, 2024, the following:
the Applicant owns 75% of the Parcel;
the Respondent collectively owns the remaining 25% and the Respondent has not contributed to any of their 25% share of the taxes on the Parcel, which totals $88.41, dating back to 2019;
the co-ownership was reflected in the Parcel Register for the Parcel which was provided by the Applicant; and
the Respondent’s interest in the Parcel dates back to 1926 and it is believed that all of the Respondents are deceased.
7The Affidavit was made for the purpose of applying under s. 196 of the Mining Act for an order vesting the Respondent’s interest in the Applicant.
8Pursuant to s. 196(1) of the Mining Act, the Applicant provided the Tribunal with Ministry of Finance Statements of Account, which confirmed that the Applicant paid all of the taxes on the Parcel from 2019 to the date of the application, being a total of $353.63.
ORDER
9The Tribunal directs that Reynolds Sifferath Kosloskey, Charles Rudolph Kosloskey, Viola Marie Kosloskey and the Estate of James Ralph Kosloskey (together known as “Respondent”), being a co-owner of a 25% interest in Parcel 1613, bearing PIN No. 31139-0027 (LT), pay their proportionate share of the mining land tax paid by Gordon Roy John Harten and Laura Grace Harten (together known as “Applicant”) up to April 8, 2024, being $88.41 (Canadian dollars (“CAD”)) plus interest from the date of this Order calculated in accordance with s. 196(1) of the Mining Act. Payment to the Applicant may be made to Mr. G. Roy Harten, 20 Hiltz Road, Aweres Twp., Ontario, P6A 0E4.
10The Tribunal further directs the Applicant to serve this Order on the Respondent, by placing an advertisement in the Northern Miner, with proof of service to be provided to the Tribunal. The Notice of Order should state:
By Order of C. Hardy, Vice Chair, Ontario Land Tribunal, dated May 27, 2024, Reynolds Sifferath Kosloskey, Charles Rudolph Kosloskey, Viola Marie Kosloskey or their executors, heirs, successors or assigns, and the Estate of James Ralph Kosloskey are ordered to pay $88.41 (Cdn.) to the Applicant, Gordon Roy John Harten and Laura Grace Harten, being the mining lands taxes for all surface and mining rights in, upon or under Parcel 1613, bearing PIN No. 31139-0027 (LT), situate in the Township of Abotossaway, District of Algoma. Payment may be made to Mr. G. Roy Harten, 20 Hiltz Road, Aweres Twp., Ontario, P6A 0E4. Failure to make payment or to request a hearing may result in an Order vesting all surface and mining rights in, upon or under the aforementioned Mining Lands in Gordon Roy John Harten and Laura Grace Harten pursuant to section 196 of the Mining Act, R.S.O. c. M. 14.
11This Tribunal further directs that if the Respondent fails to make the payment indicated and does not file a dispute with the Tribunal within three months of the date of this Order, showing why payment should not be made, an order vesting all surface and mining rights in Parcel 1613, bearing PIN No. 31139-0027 (LT), situate in the Township of Abotossaway, District of Algoma, in the Applicant, pursuant to s. 196 of the Mining Act may issue.
“C. Hardy”
C. HARDY
VICE-CHAIR
Ontario Land Tribunal
Website: www.olt.gov.on.ca Telephone: 416-212-6349 Toll Free: 1-866-448-2248
The Conservation Review Board, the Environmental Review Tribunal, the Local Planning Appeal Tribunal and the Mining and Lands Tribunal are amalgamated and continued as the Ontario Land Tribunal (“Tribunal”). Any reference to the preceding tribunals or the former Ontario Municipal Board is deemed to be a reference to the Tribunal.