William Somerville

MPAC brought a motion to dismiss appeals regarding the tax-exempt status of a portion of a historic rail station occupied by the North American Railway Hall of Fame.

MPAC argued that disputes over tax exemptions must be addressed by application to the Superior Court of Justice under s. 46 of the Assessment Act, and that the Assessment Review Board lacks jurisdiction.

The Board agreed, finding that its jurisdiction under s. 40(1) does not include determining tax exemptions.

The Board ordered the respondent to provide proof of a Superior Court application within 30 days, failing which the appeals would be dismissed.

The appellant requested an adjournment of its property assessment appeals, citing a busy schedule and impending court dates.

MPAC brought a motion to dismiss the appeals due to the appellant's failure to comply with a prior Board Order requiring disclosure of documents and access for property inspection.

The Assessment Review Board dismissed the motion to adjourn, finding a pattern of undue delay by the appellant's representative.

The Board granted MPAC's motion to dismiss the appeals, concluding that the appellant's non-compliance prejudiced MPAC's ability to argue its case.

MPAC brought a motion to dismiss appeals regarding the tax-exempt status of a portion of a historic rail station occupied by the North American Railway Hall of Fame.

MPAC argued that disputes over tax exemptions must be addressed by application to the Superior Court of Justice under s. 46 of the Assessment Act, and that the Assessment Review Board lacks jurisdiction.

The Board agreed, finding that its jurisdiction under s. 40(1) does not include determining tax exemptions.

The Board ordered the respondent to provide proof of a Superior Court application within 30 days, failing which the appeals would be dismissed.