Assessment and Taxation: The Inconvenient Truth…. · Assessment and Taxation: The Inconvenient Truth ... They will review recent cases dealing with the qualification of ... 4 star

Institute of Municipal Assessors 55th Annual Conference

Assessment and Taxation: The Inconvenient Truth….

Marriott Gateway On The Falls, Niagara Falls, Ontario June 5, 6 and 7, 2011

Education - Excellence - Professionalism

55th Annual Conference MARRIOTT GATEWAY ON THE FALLS

Conference Overview Sunday June 5, 2011 10:00 AM IMA Scholarship Trust Fund Golf Tournament – Whirlpool Golf Course 4:00 PM to 7:00 PM Registration 6:30 PM to 10:00 PM Welcome buffet dinner, presentations and silent auction 10:30 PM to 12:00 AM IMA Meet & Greet Hospitality Reception Monday June 6, 2011 7:00 AM to 9:00 AM Registration 7:00 AM to 8:30 AM Full Buffet Breakfast, Milestones Restaurant 8:30 AM to 11:00 AM General Session & Speakers Welcome & Introduction Jim Diodati, Mayor, City of Niagara Falls Bruce Woodzell, President, International Association of Assessing Officers (IAAO) Mario Lefebvre, Director, Centre for Municipal Studies, Conference Board of Canada Anthony P. Girasole, MAI, Principal, Brisbane Consulting Group, LLC, Buffalo, NY Sgt. Timothy Burrows, City of Toronto Police Services, Communications Office 11:00 AM to 12:00 PM 2011 IMA Annual General Meeting 12:00 PM to 1:30 PM Buffet Luncheon, Milestones Restaurant 1:30 PM to 4:30 PM Concurrent Workshops Assessment Case Law: Rolling the Dice - Experts, Condos and Other Cases Bank Towers Appeal — Different Perspectives Achieving a Regular Review Cycle through Innovation and Technology Vineland Estates Winery Tour and Valuation (Limited space - by pre-registration only) 6:00 PM to 11:30 PM President’s Reception and buffet dinner at the Elements on the Falls Restaurant Tuesday June 7, 2011 7:00 AM to 9:00 AM Registration 7:00 AM to 8:30 AM Full Buffet Breakfast, Milestones Restaurant 8:30 AM to 10:15 AM General Session & Speakers Dan Mathieson, Chair, Board of Directors, Municipal Property Assessment Corporation Bill Johnson, former President & CEO of McDonald’s Restaurant Canada and Mexico 10:15 AM to 1:00 PM Special Presentations Anatomy of Hospitality Properties Equity in the Assessment World 1:00 PM Closing

Welcome to Niagara Falls! IMA President, Frank Martini, M.I.M.A. and Conference Co-Chairs Mark Doble, M.I.M.A. and Sabrina Mandarello, A.I.M.A. welcome you to the exciting and scenic Niagara Falls.



Jim Diodati, Mayor, City of Niagara Falls. Jim will bring greetings on behalf of council and the City of Niagara Falls.

Anthony Girasole, MAI, Principal, Brisbane Consulting Group, LLC, Buffalo, NY “The LOVE CANAL Experience” Mr. Girasole will give a historical account of the Love Canal including the chemical disposal and the subsequent clean up and rehabilitation project. He will describe the impact this disaster has had on property values, environmental stigma and the local market. He will also report on current market conditions and provide an opportunity for delegates to ask questions.

Bruce Woodzell, President, International Association of Assessing Officers (IAAO). Bruce will bring greetings from the IAAO and will speak to the current trends in the international assessment community.

Mario Lefebvre, Director, Centre for Municipal Studies, Conference Board of Canada. “Implement Sustainable Funding for Canada’s Cities” Our competitive edge depends on our cities. They are home to our businesses that compete worldwide on an increasingly demanding international stage - and to a large portion of our population. Nearly half of Canada’s population (44.1 per cent) resides in the six largest cities: Toronto, Montréal, Vancouver, Ottawa, Calgary and Edmonton. The pressure on cities to attract the skilled individuals and firms that Canada needs has never been greater. Failure to do so

would undermine not only their own economies, but also Canada’s as a whole. If Canada’s cities are to play a leading role in the national prosperity agenda, they need the fiscal capacity to provide the services, programs and infrastructure that will attract talent and investment. Therefore, does the constantly rising level of responsibility of our municipalities and the services provided by the cities go beyond their revenue generating system? Is the current property assessment and taxation system working?

Sgt. Timothy Burrows , City of Toronto Police Services, Communications Office “Social Networking: ..what U say can and will be held against U..!” Social networking and social media have taken the world by storm over the last few years. The technology has moved so fast that many people have found themselves playing a game of catch up or jump on before truly understanding what they are doing and the world they are entering. From comments and actions that are criminal, to statements and opinions that would best be left in thought, the letters www (World Wide Water cooler), never forgets. You will be

walked through the minefield of social cyber interaction so that you can avoid the pitfalls and dangers that lurk at every turn and click. Whether you are a seasoned veteran or a newcomer to the space, there is something for everyone to be learned.

Monday June 6th General Session and Speakers



Assessment Case Law: Rolling the Dice - Experts, Condos and Other Cases This panel of senior assessment counsel will discuss some of the year’s leading cases from the perspective of the taxpayer, the assessing authority and the municipality. They will review recent cases dealing with the qualification of experts and other issues that impact all property assessment practitioners appearing before the Assessment Review Board and the courts today.

Chair: Melissa VanBerkum, lawyer, Conway Davis Gryski Speakers: Terry Denison, lawyer, City of Toronto Christian G. Schulze, partner, Schulze Douglas LLP Jack Walker, partner, Walker Poole Nixon LLP

Vineland Estates Winery Tour & Valuation Presentation (Participants must be pre-registered and preference will be given to those who have not previously attended the tour.) Learn about the vineyard, the grape presses, the cellar and production areas on this spectacular tour of the Vineland Estates Winery. The tour will be followed by a presentation on the valuation of winery properties. Chair: Carl Isenburg, M.I.M.A., MPAC Speaker: Glen Beyaert, Property Valuation Specialist, MPAC

Achieving a Regular Review Cycle through Innovation and Technology Property data is the cornerstone of property valuation. With accurate property data, assessment jurisdictions can deliver accurate property assessments to their stakeholders. As property inventories continue to grow and change, learn how assessment jurisdictions in Ontario and North America are implementing new technologies and other process improvements to maintain their property inventories and deliver accurate evaluations. Presenters: Carmelo Lipsi, A.I.M.A., Director Valuation and Customer Relations, MPAC

Greg Martino, A.I.M.A., Director, Valuation and Customer Relations, MPAC Bruce Woodzell, President, IAAO

Monday June 6th Workshops

Bank Towers Appeal - Different Perspectives The workshop will include a Legal Panel Discussion on the Recent Ontario Court of

Appeal Decision and the latest update on the long-running litigation. The discussion will include perspectives from both the Taxpayer and Municipal Property Assessment Corporation (MPAC).

Chair: Rose McLean, M.I.M.A., Director, Legal and Policy Support Services, MPAC Speakers: Carl B. Davis, partner, Conway Davis Gryski – MPAC Perspective

Phillip L. Sanford, partner, McCarthy Tétrault – Taxpayer Perspective



Anatomy of Hospitality Properties The Presentation will include the following: • How hotels, condo hotels, and timeshare properties are developed, marketed and sold. • How branding can make a big difference. • The valuation of deals as opposed to real estate tax valuation. • Real estate tax issues. • Solutions to avoid appeals and litigation. Chair: Eddie Tantoco, CPA, VP, Property Tax, Starwood Hotels and Resorts Worldwide, Inc. Speakers: Starwood Team - Leah Duke, Orlando, Florida, Claudia McCarthy, Orlando, Florida John C. Walker, Phoenix, Arizona Larry Hummel, M.I.M.A., Vice President, Valuation and Customer Relations Business Properties, MPAC Peter Milligan, associate counsel, Miller Thomson LLP Grant Olson, Chief Executive Officer, International Hotel Appraisers Inc. Russ Reynolds, A.I.M.A., Senior Vice President, Hotel & Casino Valuations, International Hotel Appraisers Inc. Frank Shea, partner, Conway Davis Gryski

Equity in the Assessment World When is an assessment of a property equitable with that of similar lands in the vicinity? Jeff Cowan who frequently acts as counsel in assessment matters will provide an overview of equity in law and highlight the leading equity cases. Jerry Grad (co-author of Ontario Property Tax Assessment Handbook, Second Edition) will share his views on “similar lands in the vicinity”. Andy Anstett, will talk about equity from MPAC’s perspective, including the application of assessment to sales ratios, ranges of value and level studies. Carla Nell will share her thoughts on equity from the perspective of municipal taxing authorities. Following the presentations, Susan Mather will moderate a panel discussion based on questions from participants. Chair: Susan Mather, Vice Chair, Assessment Review Board Speakers: Andy Anstett, Senior Manager, Legislation and Policy Support Services, MPAC Jeff Cowan, partner, Weirfoulds LLP Jerry Grad, Director, President of International Property Tax Institute (IPTI) Carla Nell, Chief Executive Officer, Municipal Tax Equity Inc. (MTE)

Dan Mathieson, Chair, Board of Directors, Municipal Property Assessment Corporation (MPAC)

Mr. Mathieson will offer his views on assessment and property taxation in a rapidly changing era. The demands on assessment professionals continue to evolve as a result of changing regulations, new technology and limited resources. At the same time, municipalities increasingly depend on new assessment to meet the demands of their residents while keeping property tax rates at an acceptable level. Mr. Mathieson will discuss the trends, the new demands being placed on assessment professionals and the relationship between municipalities and assessors.

Bill Johnson, former President & CEO of McDonald’s Restaurant Canada and Mexico “Achieving Success in the Gen X Gen Y Workforce.” Today’s workforce is comprised of generations with different skill sets, perspectives and expectations. This presentation will explore how each generation can contribute and benefit while successfully achieving positive results and fulfilling personal goals. Bill will open the session with a presentation followed by a question and answer period. Delegates will have the opportunity to hear Bill’s extensive business expertise and personal anecdotes relating to communications, environment, culture, diversity and other related issues in the workplace.

Tuesday June 7th General Session, Speakers and Workshops



Social Events Sunday June 5, 2011 2011 Annual IMA Scholarship Trust Fund Golf Tournament Whirlpool Golf Course Niagara Whirlpool Golf Course is one of Canada’s most highly rated and renowned public golf courses. It is owned and operated by the Niagara Parks Commission and is located in a spectacular setting against the backdrop of the Niagara River Whirlpool and Gorge. This magnificent 18 hole 72 par championship course, designed by Stanley Thompson, has been given a 4 star rating by Golf Digest. Welcome Dinner Marriott Gateway On The Falls Come and join us for an evening of fun and entertainment as we kick off our 2011 Annual Conference. A buffet dinner is served in a comfortable casual atmosphere, followed by Golf Award presentations, silent auction and music by D.J. Dick Ernst. Make sure you come to the Meet & Greet in the hospitality suite afterwards! Monday June 6, 2011 President’s Reception and Banquet Elements on the Falls Join us for an evening of food, fun and entertainment as we celebrate the 55th Annual President’s Reception. Overlooking the brink of the thundering Falls, delight your senses in the stylish atmosphere of Elements on the Falls. Open-flame grilling, stunning views of the Falls and fiery glassworks make your dining experience come alive with all the elements of nature. Shuttle service from the Hotel to the Restaurant will be provided.

D.J. Dick Ernst



Reservation & Hotel Information Reservations are now being accepted for the 2011 IMA Annual Conference at the Marriott Gateway On The Falls. Reserve your room by using the online reservation link located on the IMA website at www.assessorsinstitute.ca or phone the Marriott Gateway on the Falls hotel directly at 1-877-353-2557. Be sure to quote one of the following group codes: Fallsview room group code: inminmc Cityview room group code: inminma Fallsview room is $169 (plus any taxes and fees) per night. Cityview room is $139 (plus any taxes and fees) per night. Hotel Reservations must be made prior to May 13, 2011 to receive discounted rates. After May 13th rooms will be available on a first come, first serve basis. Conference Registration Information The conference registration deadline is May 27, 2011. Registrations received after this date will accepted based on availability and may be subject to a $25 administration fee. Cancellations made prior to May 28th are subject to a $25 administration fee. The IMA is unable to process refunds after May 27th due to commitments made at the Conference site. Group Discounts The IMA is pleased to offer multiple group discounts to employers who purchases five (5) or more full conference registrations. Please call the IMA office at 905-884-1959 or 1-877-877-8703 for further details and discounted fees. General Information Dress Code All functions/events are business casual. Admittance Delegates and guests must wear name badges at all times to ensure entry to conference events. Meals Please notify the IMA office in writing of any special dietary requirements by May 27th, 2011 at [email protected]. Your request will be submitted to the Hotel Catering department.

For more information about the 2011 IMA Annual Conference please visit www.assessorsinstitute.ca

or call 905-884-1959 or 1-877-877-8703.

Recertification IMA Recertification forms will be available following Monday and Tuesday general sessions and each workshop.

Note: The Conference addresses substantive and procedural law, related skills, or relevant non-legal topics for LSUC licensees requiring continuing professional development (CPD) hours.



2011 Conference Registration Register and Pay Online: Mail or fax this form to the IMA Office at: Visit IMA website at www.assessorsinstitute.ca OR Institute of Municipal Assessors Click the 2011 Conference link 10720 Yonge St., Suite 206, Richmond Hill, ON L4C 3C9 Fax: 905-884-9263

Please Register me for the Following events

Conference Event

Registration Details

Quantity Total Amount

Full Conference

Includes all sessions and events Sunday to Tuesday. (Golf Tournament Registration is available separately)

$340

$440

$

Monday & Tuesday

Includes all day time sessions, meals and refreshments. (Tickets for Monday evening’s President’s Reception may be purchased separately)

$280

$370

$

Monday Only Includes Monday sessions, meals and refreshments. (Tickets for Monday evening’s President’s Reception may be purchased separately)

$210

$275

$

Tuesday Only Includes Tuesday sessions, meals and refreshments.

$130

$180

$

Sunday Night *

Includes buffet dinner, presentations, silent auction, D.J., followed by Meet and Greet reception.

$40

$45

$

Monday Night *

President’s Reception and buffet dinner at Elements on the Falls restaurant.

$65

$75

$

Subtotal

Member

Non Member

Add 13% HST

Grand Total

Name:_____________________________________________Member/Designation______________ Non Member ______ Company Name:________________________________________________________________________________ Mailing Address: Suite/Floor:____________________________ City: Province: Postal Code: ___________________ Phone #: ( ) E-mail address:____________________________________________

* Name of additional ticket holder if different from above________________________________________________________ Cheque for $_____________ is enclosed VISA______ MasterCard______ AmEx_____ (payable to Institute of Municipal Assessors) Credit Card Number:____________/___________/___________/___________Expiry Date __________/____________ Cardholder Name:_______________________________________Signature______________________________________ *Group discount; available to employers who purchase 5 or more full conference registrations. Contact the IMA office for details.

Assessment and Taxation: The Inconvenient Truth…. · Assessment and Taxation: The Inconvenient Truth ... They will review recent cases dealing with the qualification of ... 4 star

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