The City of Toronto brought a motion to adjourn the hearing of its property tax assessment appeals for the 2007 and 2008 taxation years to allow for production and discovery against the property owner, Philmor.
The City sought to reclassify the subject property from multi-residential to a commercial parking lot.
The parties had previously operated under the misconception that the facts were not in dispute and intended to proceed via an Agreed Statement of Facts.
However, shortly before the hearing, Philmor requested the City's evidence, taking the City by surprise.
The Assessment Review Board found that while both parties' pleadings were defective and the City could have been more diligent, the delay was reasonably explained.
To ensure procedural fairness and a determination on the merits, the Board granted the adjournment and ordered production and discovery.