Hopper v. Municipal Property Assessment Corporation, et al. [2015] O.A.R.B.D. No. 300; rev’d [2016] O.A.R.B.D. No. 84.

Incorrect square footage for an improvement on a property is not a ‘palpable error’.

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Waste Management of Canada Corp. v. Municipal Property Assessment Corp. Region No. 26, [2016] O.A.R.B.D. No. 70, (2016) 88 O.M.B.R. 295

Governmental permission to operate a waste disposal site should be considered as a component of the land value.

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Municipal Property Assessment Corp., Region 9 v. 153598 Canada Inc., [2017] O.A.R.B.D. No. 62.

The subject property was a parent roll number that was not deleted when the ‘child’ roll numbers were created.  The double assessment of the land was a palpable error.

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Zakrzewski v. Municipal Property Assessment Corp., Region 9, [2018] O.A.R.B.D. No. 101.

The ARB dismissed the ratepayer’s palpable error motion. The Board held that the incorrect lot area was a ‘reasonable’ calculation error for an atypically configured lot and not a palpable error. In obiter, the Board re-affirmed that parties seeking palpable error appeals must provide ‘valid reasons’ why they missed the statutory appeal filing deadline.

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