CONWAY DAVIS GRYSKI (“CDG”) is one of the leading law firms practising in the area of municipal assessment and taxation. We act exclusively on behalf of assessing authorities and municipalities.

The members of the firm are:

Chester P. Gryski:  Called to the Bar, 1976 Carl B. Davis:  Called to the Bar, 1977 Francis X. Shea:  Called to the Bar, 1988 Karey Lunau:  Called to the Bar, 1989 Donald G. Mitchell:  Called to the Bar, 1991 Melissa E. VanBerkum:  Called to the Bar, 1992

Our Philosophy -

With our many years of experience in municipal assessment and taxation, our clients are assured that they will receive expert representation and advice from leaders in the field.

Our work is restricted to assessing authorities and municipalities, so we are aware of the unique role that public bodies play in municipal assessment and taxation. In addition, because our work is restricted, we are not conflicted in the advice that we provide.

We believe that lawyer / client relationships develop over time and are based on mutual trust and understanding. Similarly, we understand that your relationships with your clients and stakeholders are important to you. We'll work with you to maintain and improve these relationships.

We recognize that litigation is not the only, or always the best, solution. We believe that it is important to work with our clients to exploreall possible options, while keeping in mind your long term interests and goals.

We understand the importance of keeping you informed of, and involved in, the work that we are doing on your behalf.

We ensure that you understand and learn from the advice we provide. We work with you, and your staff, in innovative ways to ensure that you understand your statutory obligations and relevant procedural requirements, and how these affect your day-to-day activities.

We believe that it is important to give back to the profession. We contribute our time as speakers and hosts of conferences, and contributors to journals and newsletters, to various organizations involved in municipal assessment and taxation.

Our Experience -

We have dealt withassessment issues involving all property types and classifications of property and with taxation issues involving both historic and new tax tools throughout the Province. Our expertise is based on knowledge of the law, assessment appraisal theory and practice, and the market for real property in the Province of Ontario.

Over the years, the firm has established strong professional relationships with the various stakeholders in the assessment field including other assessment lawyers, MPAC, property tax consultants, municipalities, the Assessment Review Board and professional organizations such as the Institute of Municipal Assessors and Association of Municipal Tax Collectors of Ontario. As a result, we can often get things done quickly and informally on the strength of our reputation.

We have acted, or are currently acting, in assessment litigation concerning the following properties / issues:

• significant hotel properties in Ontario
• major shopping centres in the Province
• large office towers, including acting as counsel on the ‘Bank Towers’ appeals
• nuclear, fossil fuel and hydro-electric facilities
• ‘trophy’ properties such as amusement parks, sports stadiums, racetracks, and casinos
• development land, including land in the Oak Ridges Moraine and the Greenbelt
• international bridges
• business enterprise value
• environmental contamination

• significant commercial, industrial, multi-residential and residential properties throughout Ontario

We have acted and are currently acting for municipalities in taxation litigation concerning the interpretation of the tax capping and tax rebating provisions of the Municipal Act, 2001.

CDG also has an extensive brief before the Courts in matters involving exemptions from taxation, eligibility for tax tools, and appeals.

We regularly appear before the:

• Assessment Review Board
• Information and Privacy Commissioner
• all levels of the Courts (Superior, Divisional, Court of Appeal, Supreme Court of Canada)

in proceedings arising under the Assessment Act, and related legislation including the Assessment Review Board Act, Municipal Act, 2001, City of Toronto Act, 2006, Municipal Freedom of Information and Protection of Privacy Act, Statutory Powers Procedure Act and Judicial Review Procedure Act.

Giving Back to the Profession -

In 2002 and again in 2008, the firm participated in the Assessment Review Board’s Stakeholders’ Committee, which reported to the Chair on proposed reforms to the Board’s Rules of Practice and Procedure. These reforms were adopted by the Board effective October 1, 2003 and April 1, 2009, respectively.

CDG’s lawyers are associate members and active supporters of the Institute of Municipal Assessors, and received its President’s Medal in 2004. Members of the firm participated in the drafting of the Institute's “Assessor and the Courts” course materials and have worked with the Institute to keep the materials up-to-date. All of the firm’s lawyers have participated in professional development programs offered by the IMA, and many have contributed to the IMA’s “Insti-News“. Four of the firm’s lawyers have co-chaired an IMA Annual Conference.

In 2007, CDG, along with counsel in B.C., Alberta and Nova Scotia, founded the Association of Canadian Assessors’ Counsel. The Association’s members are engaged in assessment and taxation litigation, in both private and public practice, on behalf of municipalities and assessing authorities.

In addition to the Association of Canadian Assessors’ Counsel and the Institute of Municipal Assessors, the partners have memberships in the International Property Tax Institute, the Canadian Property Tax Association, the International Association of Assessing Officers, the Canadian Bar Association, the Toronto Lawyer’s Association and the Advocates’ Society.

The firm co-hosts the popular Ontario ‘Assessment Forum’. The Forum is the primary gathering for professionals appearing before the Ontario Assessment Review Board. Every year, attendees hear from tribunal members and leading practitioners representing ratepayer, municipal and MPAC interests.

The lawyers have written many papers and have been invited speakers on the topic of municipal assessment and taxation for various organizations including: Association of Municipal Tax Collectors of Ontario, Institute of Municipal Assessors, International Association of Assessing Officers, Law Society of Upper Canada, MPAC, Osgoode Hall Law School, International Municipal Lawyers’ Association, Association of Canadian Assessors’ Counsel, Canadian Property Tax Institute, International Property Tax Institute and private continuing education providers.