AAOM 2015 Mock Board...

AAOM

2015 MOCK HEARING

Introductions

• William (Bill) Barlow – Chair of the Municipal Board

• Lori Lavoie – Vice Chair of the Municipal Board

• Rose Gibbons – Board Secretary

• Lloyd Funk, AAM

• Mike Colatruglio, AAM

AAOM

2015 MOCK HEARING 1. Municipal Board: Introduction

2. Preliminary Issues

3. Exhibits & Witnesses

4. Summation

MUNICIPAL BOARD Introduction

Municipal Board

• Hearing Procedures

• Municipal Board Assessment Appeal Rules

• Queen’s Bench Rules

Hearing Procedures

The Board typically sits as a panel of three - one member acting as Chair and two as members. The appeal begins with opening matters -

confirming the property in question, year under appeal, roll number(s), assessment, and grounds of appeal. Any problems of conflict of interest of Board members or the need for an adjournment are dealt with as preliminary issues.

The hearing proceeds with either the Assessor or Owner presenting their case in full. All evidence is given under oath or affirmation.

For the purpose of this explanation, the burden of proof will be on the Assessor. The Assessor proceeds first, followed by the Owner, following this format:

•Presentation of evidence to support the assessed value

•Questions from the Owner regarding the evidence presented i.e. cross-examination

•Questions from Board Members

•If a new issue is raised during this cross-examination, the Assessor may address it

The entire process is then repeated, with the Owner presenting their case in full. The Owner may submit rebuttal evidence to respond to any new issues raised by the Assessor. The Assessor may then present their rebuttal evidence with respect to any issue raised by the Owner that was not addressed by the Assessor.

Both parties may then present summations of their positions. Pasted from <http://www.gov.mb.ca/municipalboard/appeals/expect.html> •

Municipal Board

Assessment Appeal Rules

Queen’s Bench Rules

Disclaimer

The views expressed during this presentation are those of the

AAOM presenter and do not reflect the opinions of the Municipal

Board of Manitoba or its members who are present.

The content belongs to the AAOM and it’s many contributors.

Views and opinions expressed by all contributors belong to them.

All data and information provided is for discussion and

educational purposes.

PRELIMINARY ISSUES

Preliminary Issues

• Heard at the commencement of the hearing.

• May be identified by one of the parties or by the Board.

• The Board will hear submissions from the parties and

make a verbal ruling.

Common Preliminary Issues

•Failure to file material within the prescribed time.

•Reliance on information not disclosed prior to the hearing.

•Requests for adjournment.

•Post reference year material.

Common Preliminary Issues (cont’d)

• Burden of proof.

• Conflict/bias concerns of Board members.

• New information included in rebuttal material.

• Requests to exclude witnesses.

Preliminary Hearing

• Complicated issues that require submissions from the

parties and a written ruling from the Board may require a

preliminary hearing be scheduled under Rule 10(3).

Mock Hearing Scenario

• The Assessor has filed an appeal to the Municipal Board based on the assessed value determined by the Board of Revision.

• The owner has not filed an appeal of the Board of Revision’s Order.

• The Respondent (property owner) feels that the Assessor has included material in their brief that is considered “post-reference” material.

• The Applicant (the Assessor) has noted that the Respondent has presented evidence in support of a further reduction in their assessed value – despite not having filed an appeal of their own.

Preliminary Issues - Q&A

EXHIBITS & WITNESSES

MB Assessment Appeal Rules

• Rule 13 – Briefs

• 13 (1) - Delivery 21 days prior to the hearing.

• 13 (2) – Written briefs must include:

• Party’s position on all issues; value calculations; etc.

• Documents intended to be used as evidence

• Concise statements on points of law

• Rule 14 – Rebuttal evidence

• Rule 15 – Confidentiality

• Until the documents are entered into evidence at a hearing they are

considered to be confidential.

• If briefs and other materials have been filed and the parties reach a

settlement prior to the hearing, the pre-filed materials will be

destroyed.

• Only that material that has been filed and marked as an exhibit in

the course of a hearing, would be public.

Confidentiality –15(1) and 15(2)

Witnesses – MB Rules

• Municipal Board Rule 16 (subpoena) • When the evidence of a person is required and they do not agree to

be a witness, a request can be made to the Board to issue a summons/subpoena.

• Summons for witnesses must be requested from the secretary at least 5 days prior to the hearing.

• MB Rule 17(1)(c) - Identification of potential witnesses • The Board had the discretion to require parties to identify potential

witnesses.

• The Board would specify the requirement in a letter to the parties prior to the hearing.

• Otherwise the parties will be asked by the Board Secretary just prior to the hearing commencing who the witnesses will be.

Witnesses – Introductions/Qualifications

• The Board does not qualify expert witnesses like the

Courts

• Just as an Assessor would introduce themselves, the

Assessor introduces other Witnesses.

• The Assessor/Applicant would introduce the person, ask

that they be sworn in, and review their background and

credentials which may include:

• Education and training; areas of expertise; years of experience

Witnesses – Cross Examination

• Question the witness’s qualifications

• Objective to have the appropriate weight placed on the

witness’s evidence.

Order of the Hearing, Exhibits & Witnesses

• Assessor Direct – (enter brief as an exhibit) • Cross Examination by the Applicant

• Board’s Questions of the Assessor

• Additional Witnesses of the Assessor • Cross Examination of the Witness by the Applicant

• Board’s Questions of the Assessor’s Witness

• Applicant Direct – (enter brief as an exhibit) • Cross Examination by the Assessor

• Board’s Questions of the Applicant

• Additional Witnesses of the Applicant • Cross Examination of the Witness by the Assessor

• Board’s Questions of the Applicant’s Witness

Order of the Hearing (cont’d)

• Applicant’s Rebuttal (enter rebuttal brief as exhibit)

• Assessor’s Re-Direct if Required (limited to addressing

any new evidence raised by Applicant)

• Assessor’s Rebuttal (enter rebuttal brief as exhibit)

• Assessor’s Closing Arguments, Legal Submissions etc.

• Applicant’s Closing Arguments, Legal Submissions etc.

Mock Hearing Scenario

• The property under appeal is a hobby farm in Fairfax,

Manitoba. The Assessor has presented their evidence

and been cross examined.

• The demonstration begins with the Property Owner (as

Applicant) entering their brief as Exhibit 2.

• The owner then calls a witness to testify as to the value of

their property. The witness is a local realtor, insurance

salesman and farmer.

Exhibits & Witnesses - Q&A

SUMMATION

Summation Discussion

1. Procedure

2. Delivery

3. General Content

4. Role Specific Content

1. Procedure

• After the Assessor’s Rebuttal

• Assessor’s Closing Arguments, Legal Submissions etc.

• Applicant’s Closing Arguments, Legal Submissions etc.

• Legal Submissions

• Review case law (if any)

• Review legislation

• How does the law apply to this case?

2. Delivery

• Be yourself

• Use a conversational tone

• Clear organization - “Logical discussion”

• Be firm and confident

3. General Content

• Summation should be brief

• Summarize the points under contention.

• Avoid reviewing undisputed facts

• No new evidence

• Tie the evidence together and explain the merits of your

position. (No new evidence)

• Your best evidence should be repeated

• Tell, Tell, Tell – (but no new evidence)

• Avoid opinionated, objectionable statements about the

other party’s credibility or the quality of their evidence

• Clarify evidence that has been questioned and highlight

support for your argument

4. Role Specific Content

“First up” (Usually the Assessor)

• Focus on the strengths of your position more than the

opponent’s weaknesses

• Identify the weaknesses in your own case and explain the

impact on your case

• Identify the applicant's weaknesses and invite the panel to

listen to what they will say during summation about these

weaknesses.

4. Role Specific Content

“Second Up” (usually the Applicant)

• Listen carefully to the other party's summation

• Be aware of "invitations to respond".

• If you miss the opportunity to address the issues identified

in the other party's summation, it can leave the panel with

the impression that you are avoiding the issue

Mock Hearing Scenario

• 800 sq.ft. home in the RM of St Andrews on a 2 acre lot.

• The home is older and smaller than surrounding homes

and sales information on comparable properties is limited.

Summation - Q&A