Executive Director of Assessment (N.B.) v. Rothesay Regional Joint Board of Police Commissioners, (2008) 328 N.B.R.(2d) 168 (TD)

• Judge: Grant, J.
• Court: Court of Queen's Bench of New Brunswick (Canada)
• Case Date: January 11, 2008
• Jurisdiction: New Brunswick
• Citations: (2008), 328 N.B.R.(2d) 168 (TD);2008 NBQB 31

Assessment Director v. Police Commrs. (2008), 328 N.B.R.(2d) 168 (TD);

    328 R.N.-B.(2e) 168; 841 A.P.R. 168

MLB headnote and full text

Sommaire et texte intégral

[French language version follows English language version]

[La version française vient à la suite de la version anglaise]

.........................

Temp. Cite: [2008] N.B.R.(2d) TBEd. FE.057

Renvoi temp.: [2008] N.B.R.(2d) TBEd. FE.057

In The Matter Of s. 37(1) of the Assessment Act, R.S.N.B. 1973, c. A-14 and Rule 69 of the Rules of Court.

Executive Director of Assessment (applicant) v. Rothesay Regional Joint Board of Police Commissioners (respondent)

(S/M/112/07; 2008 NBQB 31; 2008 NBBR 31)

Indexed As: Executive Director of Assessment (N.B.) v. Rothesay Regional Joint Board of Police Commissioners

Répertorié: Executive Director of Assessment (N.B.) v. Rothesay Regional Joint Board of Police Commissioners

New Brunswick Court of Queen's Bench

Trial Division

Judicial District of Saint John

Grant, J.

January 25, 2008.

Summary:

Résumé:

The Executive Director of Assessment appealed a decision of the Assessment and Planning Appeal Board.

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

Real Property Tax - Topic 5269

Valuation - Valuation principles - General principles - Unique properties - Replacement value - [See Real Property Tax - Topic 7157 ].

Real Property Tax - Topic 7157

Assessment appeals - Applications or appeals to the courts - Variation of assessment on appeal - A police station was appraised by Babineau at $529,000 (replacement cost) and $393,000 (market value) - The Director of Assessment assessed the property at $689,500 - On the Police Commission's appeal, the Director determined that, because the property was a special purpose property, the replacement cost approach was the best assessment - Applying that, the assessment was amended to $578,000 - The Commission appealed - The Assessment and Planning Appeal Board found that the property was not special purpose and that the two valuation approaches should be given equal weight - After determining that, on the evidence, the Director's replacement cost valuation was wrong, the Board adopted Babineau's replacement cost of $529,000 - The Board found that an upward adjustment of Babineau's market value was necessary - Blending the two valuations resulted in an assessed value of $480,900 - The New Brunswick Court of Queen's Bench, Trial Division, allowed the Director's appeal in part - The foundation of the Board's decision, that the approaches should be blended, was reasonable, as was the Board's decision regarding an upward adjustment of Babineau's market value - The Board's finding regarding the building's construction was contrary to the evidence and, as such, unreasonable - Substituting the Director's replacement cost valuation of $585,400 for Babineau's and blending that with the market value determined by the Board ($432,720), the result was an assessment of $508,100.

Impôt foncier - Cote 5269

Évaluation - Principes d'évaluation - Principes généraux - Propriétés uniques - Valeur de remplacement - [Voir Real Property Tax - Topic 5269 ].

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:

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, refd to. [para. 11].

Executive Director of Assessment (N.B.) v. Ganong Bros. Ltd. et al. (2004), 271 N.B.R.(2d) 43; 712 A.P.R. 43 (C.A.), refd to. [para. 12].

Executive Director of Assessment (N.B.) v. Eddy (2007), 320 N.B.R.(2d) 63; 825 A.P.R. 63 (T.D.), refd to. [para. 14].

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. 14].

Counsel:

Avocats:

Nancy E. Forbes, for the applicant;

No appearance, for the respondent.

This appeal was heard on January 11, 2008, by Grant, J., of the New Brunswick Court of Queen's Bench, Trial Division, Judicial District of Saint John, who delivered the following decision on January 25, 2008.