Director of Assessment (N.S.) v. Fitz's Realty Ltd. et al., (2004) 221 N.S.R.(2d) 89 (CA)

• Judge: Roscoe, Chipman and Oland, JJ.A.
• Court: Court of Appeal of Nova Scotia (Canada)
• Case Date: January 28, 2004
• Jurisdiction: Nova Scotia
• Citations: (2004), 221 N.S.R.(2d) 89 (CA);2004 NSCA 13

Assessment Director v. Fitz's Realty (2004), 221 N.S.R.(2d) 89 (CA);

 697 A.P.R. 89

MLB headnote and full text

Temp. Cite: [2004] N.S.R.(2d) TBEd. FE.034

The Director of Assessment holding office as such pursuant to the provisions of the Assessment Act, R.S.N.S. 1989, c. 23 (appellant) v. Fitz's Realty Limited and the Halifax Regional Municipality (respondent)

(CA 207621; 2004 NSCA 13)

Indexed As: Director of Assessment (N.S.) v. Fitz's Realty Ltd. et al.

Nova Scotia Court of Appeal

Roscoe, Chipman and Oland, JJ.A.

January 28, 2004.

Summary:

The Utility and Review Board ruled that (1) a taxpayer's notice of appeal from an assessment met the informational requirements of s. 86 of the Assessment Act and (2) that the taxpayer could amend the notice of appeal at a later date. The Director of Assessment appealed.

The Nova Scotia Court of Appeal dismissed the appeal. The Board did not err in finding the requirements of s. 86 were met and since no application was made to amend the notice of appeal, the issue of the jurisdiction to amend was premature.

Real Property Tax - Topic 7164

Assessment appeals - Applications or appeals to the courts - Jurisdiction or nature of appeal - [See Real Property Tax - Topic 7314 ].

Real Property Tax - Topic 7314

Assessment appeals - Notice of appeal or application - Form and contents - The Utility and Review Board ruled that (1) a taxpayer's notice of appeal from an assessment met the informational requirements of s. 86 of the Assessment Act and (2) that the taxpayer could amend the notice of appeal at a later date - The Director of Assessment appealed - The Nova Scotia Court of Appeal dismissed the appeal, stating that "indisputably the Board with its extensive experience in assessment matters is in the best position to know whether a notice of appeal provides sufficient particulars to permit the issues to be thoroughly and properly canvassed in the hearing before it. As indicated previously by this court, it should be hesitant to interfere with the Board's exercise of its discretion in preliminary or procedural matters." - See paragraph 8.

Cases Noticed:

Sutherland v. Director of Victims' Services Ltd. (N.S.) (1998), 170 N.S.R.(2d) 73; 515 A.P.R. 73 (C.A.), refd to. [para. 6].

Chester District (Municipality) v. Certain Ratepayers of the Chester District (Municipality), [2000] N.S.R.(2d) Uned. 7; 2000 NSCA 19, refd to. [para. 8].

Statutes Noticed:

Assessment Act, R.S.N.S. 1989, c. 23, sect. 86 [para. 2].

Counsel:

Randall R. Duplak, Q.C., for the appellant;

James D. MacNeil, for the respondent, Fitz's Realty Ltd.;

No one appearing for the other respondent.

This appeal was heard on January 28, 2004, before Roscoe, Chipman and Oland, JJ.A., of the Nova Scotia Court of Appeal, whose oral judgment of January 28, 2004, was delivered in writing by Roscoe, J.A., on January 30, 2004.