Sarah Moll

The Township of Uxbridge brought a motion to amend the Schedule of Events to allow it to file Statements of Response after the deadline had passed.

Uxbridge argued that administrative challenges from the COVID-19 pandemic and the release of a significant Board decision regarding gravel pit valuation constituted exceptional circumstances.

The Assessment Review Board dismissed the motion, finding that Uxbridge had made a conscious decision not to participate initially and that the release of a precedent-setting decision does not amount to an exceptional circumstance justifying an extension.

The moving party, who purchased a residential property in September 2019, brought a motion to file a late appeal of the 2019 property assessment, alleging material inaccuracies.

The Assessment Review Board denied the motion, finding that the moving party was not entitled to notice of the assessment because they did not own the property when the roll was returned in December 2018.

Furthermore, the moving party failed to file a mandatory Request for Reconsideration by the March 31, 2019 deadline, and the Board lacked jurisdiction to extend the time because the moving party was not the owner at the relevant time.