Burnt Hill Fishing Club v. New Brunswick (Minister of Municipal Affairs), (1979) 25 N.B.R.(2d) 414 (CA)

• Judge: Hughes, C.J.N.B., Bugold and Ryan, JJ.A.
• Court: Court of Appeal (New Brunswick)
• Case Date: March 06, 1979
• Jurisdiction: New Brunswick
• Citations: (1979), 25 N.B.R.(2d) 414 (CA)

Burnt Hill Fishing Club v. N.B. (1979), 25 N.B.R.(2d) 414 (CA);

    25 R.N.-B.(2e) 414; 51 A.P.R. 414

MLB headnote and full text

Sommaire et texte intégral

Burnt Hill Fishing Club v. Minister of Municipal Affairs

Indexed As: Burnt Hill Fishing Club v. New Brunswick (Minister of Municipal Affairs)

Répertorié: Burnt Hill Fishing Club v. New Brunswick (Minister of Municipal Affairs)

New Brunswick Court of Appeal

Hughes, C.J.N.B., Bugold and Ryan, JJ.A.

March 6, 1979.

Summary:

Résumé:

This case arose out of an assessment of $610,150.00 on a salmon fishing property on the Southwest Miramichi River. The property had a river frontage of approximately 2 miles and contained 480 acres. The taxpayer appealed the assessment to the New Brunswick Appeals Tribunal. The Appeals Tribunal reduced the taxpayer's assessment from $610,150.00 to $277,100.00. The taxpayer appealed to the New Brunswick Court of Appeal.

The New Brunswick Court of Appeal set aside the Appeals Tribunal's valuation because it was not supported by the evidence. The Court of Appeal reduced the assessment to $132,000.00 based on expert testimony offered by the taxpayer before the Appeals Tribunal.

Real Property Tax - Topic 5510

Valuation - Evidence and proof - Requirement of evidence to support valuation - The New Brunswick Court of Appeal set aside an assessment valuation made by the New Brunswick Appeals Tribunal - The Court of Appeal stated that there was little or no evidence before the tribunal to support the tribunal's valuation (see paragraph 12).

Cases Noticed:

Minister of Municipal Affairs v. Corbett (1969), 1 N.B.R.(2d) 82, ref'd to. [para. 10].

Lockharts Ltd. v. Minister of Municipal Affairs (1975), 12 N.B.R.(2d) 442; 10 A.P.R. 442, ref'd to. [para. 11].

Counsel:

David T. Hashey, Q.C., and Horace Hanson, Q.C., for the appellant;

Richard Burns, for the Crown.

This appeal was heard by Hughes, C.J.N.B., Bugold and Ryan, JJ.A., of the Appeal Division of the New Brunswick Supreme Court, at Fredericton, New Brunswick, on April 25, 1978.

The judgment of the Appeal Division was delivered on March 6, 1979 and the following opinions were filed:

Ryan, J.A. - see paragraphs 1 to 14.

Hughes, C.J.N.B. - see paragraph 15.

Bugold, J.A. - see paragraph 16.