Limitation period for litigating special assessments

A unit owner who wants to challenge the validity of a special assessment must do so within two years of the date of learning of the Board's decision to levy the assessment, not the date the assessment is payable. In a recent court case, the corporation unsuccessfully litigated a dispute and levied a special assessment to pay the legal fees. The unit owners were notified in April 2011. The Board's actions were ratified at the May 30, 2011 AGM notwithstanding the objections raised by the plaintiffs at the meeting. The court found that the plaintiffs missed the limitation period when they commenced their action on June 28, 2013. The special assessment had immediate legal effect even though the first instalment was not due until July 1, 2011. The plaintiffs knew all of the facts giving rise to their lawsuit before the May 30, 2011 AGM and there was nothing left to discover after that point. See Tarko v. Metropolitan Toronto Condominium Corporation 626.