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Document
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P-910
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File #
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P-9400607
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Institution/HIC
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Ministry of Finance
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Summary
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NATURE OF THE APPEAL: This is an appeal under the Freedom of Information and Protection of Privacy Act (the Act ). The Ministry of Finance (the Ministry) received a request for access to information relating to the assessment of property taxes on three parcels of land located in the Township of Horton. At the time of the request, the requester was appealing his property tax assessment and sought information on the calculations used in the assessment of taxes on properties neighbouring his own. The Ministry located the requested records and denied access to them under section 67(2) of the Act stating that the confidentiality provision described in section 53(1) of the Assessment Act prevails over the access provisions of the Act . The requester appealed the Ministry's decision to deny access. A Notice of Inquiry was sent to the appellant and the Ministry. Representations were received from both parties. The records at issue in this appeal consist of the property records, appraisal cards and valuation forms relating to the subject lands including information as to the method of calculation of the appropriate property taxes as determined by the assessor. DISCUSSION: The sole issue to be determined in this appeal is whether the information contained in the records is subject to the confidentiality provision contained in section 53(1) of the Assessment Act . If section 53(1) applies, then, by virtue of section 67(2) of the Act , the information is not accessible under the Act . Section 67 of the Act states, in part: (1) This Act prevails over a confidentiality provision in any other Act unless subsection (2) or the other Act specifically provides otherwise. (2) The following confidentiality provisions prevail over this Act: 1. Subsection 53(1) of the Assessment Act . ... Section 53(1) of the Assessment Act states: Every assessment commissioner or assessor or any person in the employ of a municipality or school board who in the course of the person's duties acquires or has access to information furnished by any person under section 10 or 11 that relates in any way to the determination of the value of any real property or the amount of assessment thereof or to the determination of the amount of any business assessment, and who wilfully discloses or permits to be disclosed any such information not required to be entered on the assessment roll to any other person not likewise entitled in the course of that person's duties to acquire or have access to the information, is guilty of an offence and on conviction is liable to a fine of not more than $2,000, or to imprisonment for a term of not more than six months, or to both. In order to determine whether the information at issue in this appeal is covered by this confidentiality provision, it must satisfy four requirements in order for section 53(1) to apply. 1. The information must not be required to be entered on the assessment roll. Section 14(1) of the Assessment Act lists the 20 "particulars" which must be included in the assessment roll. The only information contained in the records at issue in this appeal which is required to be entered on the assessment roll is the name of the owner, the roll number of the subject property, acreage of the property, its market value and the amount of its assessment. This information should be disclosed to the appellant. The remaining information, particularly that which relates to allowances, is not required to be included on the assessment roll. Accordingly, insofar as the remaining information is concerned, the first requirement is met. 2. The information must have been acquired by or furnished to an assessor in the course of his duties pursuant to section 10 or 11 of the Assessment Act . The Ministry submits that the information at issue falls within section 10 of the Assessment Act which states, in part: (1) An assessor, and any assistant of and designated by an assessor, upon producing proper identification, shall at all reasonable times and upon reasonable request be given free access to all land and to all parts of every building, structure, machinery and fixture erected or placed upon, in, over, under or affixed to the land, for the purpose of making a proper assessment thereof or of making a proper business assessment in respect thereof. (2) Every adult person present on land when any person referred to in subsection (1) visits the land in the performance of his or her duties shall upon request give to the person all the information in his or her knowledge that will assist the person to make a proper assessment of the land and every building, structure, machinery and fixture erected or placed upon, over, under or affixed to the land, to make a proper business assessment in respect thereof, and to obtain the information he or she requires with respect to any person whose name he or she is required to enter on the assessment roll or concerning whom he or she is required to obtain any information for the purpose of enumeration required by section 15. The information contained in the property records, appraisal cards and valuation forms, with the exception of the assessment roll information described above, was obtained as the result of visits to the subject properties or searches undertaken at the Registry or Land Titles Offices by an assessor. I find that the information which was obtained as a result of the assessor's visit to the lands was acquired by the assessor in the course of his duties under section 10 of the Assessment Act . Accordingly, the second requirement of section 53(1) has been met with regard to this information. The information which was obtained at the Registry or Land Titles Office, however, was not acquired by the assessor under sections 10 or 11 of the Assessment Act and does not fall within section 53(1) as a result. This information should also be disclosed to the appellant. 3. The information must relate in some way to the determination of the value of any real property or the amount of assessment thereof or to the determination of the amount of any business assessment. The information acquired by the assessor during his visits to the properties which is contained in the appraisal cards and the valuation forms describe the method of calculation of the assessed values of the properties. Included in the calculations are allowances for features o
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Legislation
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Subject Index
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Signed by
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Donald Hale
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Published
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Apr 21, 1995
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Type
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Order
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2013
Information and Privacy Commissioner of Ontario. All Rights Reserved.
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