Executive Director of Assessment (N.B.) v. Eddy, (2007) 320 N.B.R.(2d) 63 (TD)

• Judge: Léger, J.
• Court: Court of Queen's Bench of New Brunswick (Canada)
• Case Date: June 11, 2007
• Jurisdiction: New Brunswick
• Citations: (2007), 320 N.B.R.(2d) 63 (TD);2007 NBQB 295

Assessment Director v. Eddy (2007), 320 N.B.R.(2d) 63 (TD);

    320 R.N.-B.(2e) 63; 825 A.P.R. 63

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Temp. Cite: [2007] N.B.R.(2d) TBEd. SE.026

Renvoi temp.: [2007] N.B.R.(2d) TBEd. SE.026

Executive Director of Assessment (applicant) v. Tracy Eddy (respondent)

(B/M/22/2007; 2007 NBQB 295; 2007 NBBR 295)

Indexed As: Executive Director of Assessment (N.B.) v. Eddy

Répertorié: Executive Director of Assessment (N.B.) v. Eddy

New Brunswick Court of Queen's Bench

Trial Division

Judicial District of Bathurst

Léger, J.

August 29, 2007.

Summary:

Résumé:

The Executive Director of Assessment appealed pursuant to s. 37 of the Assessment Act (N.B.) against a decision of the Assessment and Planning Appeal Board.

The New Brunswick Court of Queen's Bench, Trial Division, allowed the appeal.

Real Property Tax - Topic 7003

Assessment appeals - General principles - Scope of appeal or standard of review - [See Real Property Tax - Topic 7157 ].

Real Property Tax - Topic 7157

Assessment appeals - Applications or appeals to the courts - Variation of assessment on appeal - The Assessment and Planning Appeal Board reduced the assessment of a Bathurst property from $714,200 to $600,000 - The New Brunswick Court of Queen's Bench, Trial Division, applying the standard of reasonableness, quashed the decision and restored the original assessment - The Board simply substituted the value arrived at by the Executive Director of Assessment with its own value which it found to be more reasonable and more in line with the local market - There was no evidence nor adequate reason to support a valuation of $600,000 - It seemed that the Board's figure was arbitrary - See paragraphs 1 to 40.

Impôt foncier - Cote 7003

Appels en matière d'évaluation - Principes généraux - Portée de l'appel ou norme de révision - [Voir Real Property Tax - Topic 7003 ].

Impôt foncier - Cote 7157

Appels en matière d'évaluation - Demandes ou appels devant les tribunaux - Modification de l'évaluation en appel - [Voir Real Property Tax - Topic 7157 ].

Cases Noticed:

Dr. Q., Re, [2003] 1 S.C.R. 226; 302 N.R. 34; 179 B.C.A.C. 170; 295 W.A.C. 170; 2003 SCC 19, consd. [para. 11].

Ryan v. Law Society of New Brunswick, [2003] 1 S.C.R. 247; 302 N.R. 1; 257 N.B.R.(2d) 207; 674 A.P.R. 207; 2003 SCC 20, consd. [para. 12].

Executive Director of Assessment (N.B.) v. Ferme Montagnaise Inc. et al. (2003), 266 N.B.R.(2d) 293; 698 A.P.R. 293 (T.D.), refd to. [para. 27].

Counsel:

Avocats:

Nancy E. Forbes, for the applicant;

Basile Chiasson, Q.C., for the respondent.

This appeal was heard on June 11, 2007, by Léger, J., of the New Brunswick Court of Queen's Bench, Trial Division, Judicial District of Bathurst, who delivered the following decision on August 29, 2007.