Simon Hewett

The appellants requested an order requiring MPAC to disclose documents relating to properties not under appeal.

Notice was served on the owners of the other properties, and no objections were received.

As the request was unopposed and on consent of all parties, the Assessment Review Board granted the order for disclosure subject to terms imposed by MPAC under section 53(5) of the Assessment Act.

The moving party, a sailing club that leases land from the City of Toronto, sought to file a late appeal of its 2017 property tax assessment.

The club argued it did not receive the notice of assessment from the City until well after the filing deadline.

The Assessment Review Board dismissed the motion, finding that while the club proved it did not receive the notice, it failed to establish a legal entitlement to receive it and failed to file the application for a late appeal within 30 days of becoming aware of the issue, as required by Rule 26(b).