Irving Pulp & Paper Ltd. v. Minister of Municipal Affairs (N.B.), (1980) 31 N.B.R.(2d) 216 (CA)

• Judge: Hughes, C.J.N.B., Limerick and Richard, JJ.A.
• Court: Court of Appeal (New Brunswick)
• Case Date: May 14, 1980
• Jurisdiction: New Brunswick
• Citations: (1980), 31 N.B.R.(2d) 216 (CA)

Irving Pulp & Paper Ltd. v. N.B. (1980), 31 N.B.R.(2d) 216 (CA);

    31 R.N.-B.(2e) 216; 75 A.P.R. 216

MLB headnote and full text

Sommaire et texte intégral

Irving Pulp and Paper Limited v. Minister of Municipal Affairs

(169-AD-79)

Indexed As: Irving Pulp & Paper Ltd. v. Minister of Municipal Affairs (N.B.)

Répertorié: Irving Pulp & Paper Ltd. v. Minister of Municipal Affairs (N.B.)

New Brunswick Court of Appeal

Hughes, C.J.N.B., Limerick and Richard, JJ.A.

May 14, 1980.

Summary:

Résumé:

This headnote contains no summary.

Real Property Tax - Topic 5066

Valuation - Recreational property - Salmon fishing waters - The New Brunswick Court of Appeal stated that the valuation of land on salmon fishing waters should be based on its salmon fishing potential - See paragraph 2.

Real Property Tax - Topic 5510

Valuation - Evidence and proof - Requirement of evidence to support valuation - The Minister of Municipal Affairs assessed 2 properties on salmon fishing water on evidence which totally ignored the salmon fishing potential of the land - The Appeals Tribunal arbitrarily reduced the assessment after believing but ignoring the best evidence before the Tribunal given by a witness, who was very knowledgeable about Miramichi salmon fishing - The New Brunswick Court of Appeal allowed the owner's appeal, reduced the assessment significantly and held that the Appeals Tribunal should affix the assessment based on the best evidence before it rather than making an arbitrary adjustment.

Cases Noticed:

Stoddard v. Minister of Municipal Affairs (1979), 25 N.B.R.(2d) 405; 51 A.P.R. 405, appld. [para. 8].

Burnt Hill Fishing Club v. Minister of Municipal Affairs (1979), 25 N.B.R.(2d) 414; 51 A.P.R. 414, appld. [para. 8].

Miramichi Lumber Company v. Minister of Municipal Affairs (1980), 28 N.B.R.(2d) 426; 63 A.P.R. 426, appld. [para. 8].

Counsel:

A.B. Gilbert, Q.C., for the appellant-applicant;

Richard P. Burns, for the respondent.

This case was heard on February 27, 1980, at Fredericton, N.B., before HUGHES, C.J.N.B., LIMERICK and RICHARD, JJ.A., of the New Brunswick Court of Appeal.

On May 14, 1980, LIMERICK, J.A., delivered the following judgment for the Court of Appeal: