Peel Condo. v. Assess. Commr., (1984) 5 O.A.C. 358 (DC)

Judge:Reid, Steele and Anderson, JJ.
Court:Superior Court of Justice of Ontario
Case Date:August 24, 1984
Jurisdiction:Ontario
Citations:(1984), 5 O.A.C. 358 (DC)
 
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Peel Condo. v. Assess. Commr. (1984), 5 O.A.C. 358 (DC)

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Peel Condominium No. 57, Maynard and Maynard v. Regional Assessment Commissioner, Assessment Region No. 15 and The Assessment Review Court

Indexed As: Peel Condominium No. 57 et al. v. Regional Assessment Commissioner et al.

Ontario Divisional Court

Reid, Steele and Anderson, JJ.

September 6, 1984.

Summary:

A condominium corporation and two condominium owners within a building owned by the corporation, applied to have their tax assessment altered notwithstanding a purported freeze on assessments under the Assessment Act. The trial judge dismissed the application. The condominium corporation and the condominium owners appealed.

The Ontario Divisional Court allowed the appeal and held that the assessments could be altered where there were inequities.

Real Property Tax - Topic 5307

Valuation - Principles - Uniformity - Effect of assessments on properties comparable to the taxpayer's property being lower than the taxpayer's assessment - Where freeze on tax assessments in effect - The Assessment Act (Ont.) placed a freeze on tax assessments covering certain years - The Ontario Divisional Court interpreted the relevant sections and held that the tax assessor under s. 65(1) could alter the assessment roll where inequities were shown, notwithstanding the purported freeze on assessments - See paragraphs 5 to 20.

Real Property Tax - Topic 7003

Assessment appeals - General principles - Scope of appeal - The Ontario Divisional Court discussed the right of a condominium corporation to apply under the Assessment Act to have certain questions determined respecting a tax assessment - See paragraphs 2 to 4.

Cases Noticed:

York Condominium Corporation No. 420 v. Deerhaven Properties Limited et al., 40 O.R.(2d) 106, ref'd to. [para. 4].

Regional Assessment Commissioner, Region No. 13 et al. v. Downtown Oshawa Property Owners Association et al., 88 D.L.R.(3d) 303, ref'd to. [para. 10].

Morguard Properties Ltd. et al. v. Winnipeg, City of, [1984] 2 W.W.R. 97; 46 N.R. 88, ref'd to. [para. 13].

Statutes Noticed:

Assessment Act, R.S.O. 1980, c. 31, sect. 1(m) [para. 3]; sect. 14(2) [para. 4]; sect. 48(2) [para. 18]; sect. 50 [para. 1]; sect. 62 [para. 6]; sect. 63 [para. 7]; sect. 65 [para. 5].

Counsel:

H.C.G. Underwood, for appellants;

C.G. Schulze, Q.C., for respondents.

This appeal was heard on August 24, 1984, before Reid, Steele and Anderson, JJ., of the Ontario Divisional Court. The following decision of the Divisional Court was delivered by Steele, J., and released on September 6, 1984:

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