6 total
Motion for late assessment appeal denied as moving party received notice and missed statutory deadlines.
The moving party sought permission to file a late appeal of its 2017 property assessment under Rule 26(b) of the Assessment Review Board Rules of Practice and Procedure.
The moving party had filed a timely request for reconsideration with MPAC but claimed it did not receive MPAC's response until after the appeal deadline.
The Board dismissed the motion, finding that the moving party had received its original notice of assessment and failed to file its appeal within 30 days of becoming aware of the assessment issues, as required by the Rule.
Motion for late property assessment appeal denied as applicant failed to meet Rule 26(b) requirements.
The applicant sought permission to file a late appeal of its 2017 property assessment.
The applicant had filed a timely request for reconsideration with MPAC but claimed it did not receive MPAC's response until after the appeal deadline.
The Assessment Review Board denied the request, finding that the applicant did not meet the requirements of Rule 26(b) because it had received its original notice of assessment and failed to file the appeal within 30 days of becoming aware of the assessment.
Request for review of property assessment decision denied due to unexplained delay and lack of merit.
The Requester, Allegra Homes Sheppard Inc., sought a review of an Assessment Review Board decision that confirmed the subject property's assessment at $1,645,000 in the commercial property class for the 2012 taxation year.
The Board denied the request for review because it was filed more than 30 days after the decision was issued, without an adequate explanation for the delay.
Furthermore, the Board found that even if the request had been timely, it would have been dismissed on the merits, as the Requester failed to demonstrate that the Presiding Member made a significant error of law or fact.
Procedural order issued establishing an appeal management plan for property assessment appeals.
The Assessment Review Board issued a procedural order establishing an appeal management plan for multiple property assessment appeals.
The order sets out deadlines for the exchange of statements of issues and responses between the appellants and the Municipal Property Assessment Corporation, and schedules a status conference call for unresolved appeals.
Alternative service by courier or registered mail permitted for motion to compel third-party information.
The appellant submitted a written request for an order permitting an alternative to personal service of non-parties for a motion to compel MPAC to produce third-party information protected by section 53 of the Assessment Act.
MPAC consented to the request.
The Assessment Review Board granted the order, allowing service by courier or registered mail to the non-parties' legal counsel or addresses on the assessment rolls.
Board issued procedural order setting timetable for property assessment appeal.
The Assessment Review Board held a pre-hearing telephone conference regarding property assessment appeals for 175 Bloor Street East in Toronto.
The Board ordered MPAC and the City of Toronto to serve a Response to the Amended Statement of Issues by June 30, 2015, set a deadline for preliminary productions, and scheduled a further teleconference for October 14, 2015.
