The Rural Voice, 2019-05, Page 60values for bare land based again on
specific per acre values for Class 4
and Class 6 farmland. The resulting
value for the property was checked for
accuracy against the sales of four
comparable properties in the
neighbourhood – the same four
comparables used in the assessment of
the larger 165-acre and 160-acre
parcels.
Where MPAC’s assessment of
current value is appealed, MPAC
“must not only estimate a current
value but must present evidence
clarifying how that value was arrived
at and why it is right.” In all three
appeals, the ARB came to the same
conclusion about MPAC’s valuation –
“there is no clear path from the
four selected comparable farm
properties and the value given the
Subject Property.”The ARB noted
that: “There were different values
given for different types of farmland,
which is to be expected, but not when
those values are inconsistent within
the same soil classification without
explanation.” The ARB also noted, in
connection with the farm residential
parcel, that the comparable sales
involved much larger properties.
MPAC had failed to prove on a
balance of probabilities that its
assessments of current value of the
three properties were correct.
Where MPAC has failed to provide
adequate evidence, the ARB is then to
analyze the evidence provided by the
owner to see whether it is capable of
providing a particular current value.
However, as noted above, the appellant
owner didn’t provide evidence that
could support a specific value for any
of his three properties. Where neither
party in an assessment appeal provides
adequate evidence of current value, the
ARB fixes the assessment at the last
uncontested assessed value. In these
recent cases, the ARB applied the 2016
assessed values to taxation years 2017
and 2018.◊______________________________
John D. Goudy’s law practice includes
real property and environmental
litigation, expropriation law, energy
regulation, and regulatory offences.
Agrilaw provides information of
interest to the farming community, not
legal advice. Readers should consult a
legal professional about their
particular circumstances.
56 The Rural Voice
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