Roy M. Lawson Ltd. and Lawson Motors St. Stephen Ltd. v. Minister of Municipal Affairs (N.B.), (1982) 41 N.B.R.(2d) 608 (CA)

• Judge: Ryan, Stratton and Angers, JJ.A.
• Court: Court of Appeal (New Brunswick)
• Case Date: September 23, 1982
• Jurisdiction: New Brunswick
• Citations: (1982), 41 N.B.R.(2d) 608 (CA)

Lawson Ltd. v. N.B. (1982), 41 N.B.R.(2d) 608 (CA);

    41 R.N.-B.(2e) 608; 107 A.P.R. 608

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]

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Roy M. Lawson Ltd. and Lawson Motors St. Stephen Ltd. v. Minister of Municipal Affairs

(No. 116/82/CA)

Indexed As: Roy M. Lawson Ltd. and Lawson Motors St. Stephen Ltd. v. Minister of Municipal Affairs (N.B.)

Répertorié: Roy M. Lawson Ltd. and Lawson Motors St. Stephen Ltd. v. Minister of Municipal Affairs (N.B.)

New Brunswick Court of Appeal

Ryan, Stratton and Angers, JJ.A.

September 24, 1982.

Summary:

Résumé:

Two companies appealed to the Appeals Tribunal respecting assessments of real property. The Appeals Tribunal reduced the assessments. The Minister of Municipal Affairs appealed.

The New Brunswick Court of Appeal allowed the appeal and reinstated the assessments.

Real Property Tax - Topic 7116

Assessment appeals - Provincially or municipally appointed tribunal or board - Duty of board to give reasons - The New Brunswick Court of Appeal referred to the statutory duty that an Appeals Tribunal give reasons for its decisions - See paragraph 1.

Cases Noticed:

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

Stoddard v. Minister of Municipal Affairs (1979), 25 N.B.R.(2d) 405; 51 A.P.R. 405, appld. [para. 1].

Counsel:

Richard P. Burns, for the appellant;

Reid Chedore, for the respondent.

This appeal was heard before RYAN, STRATTON and ANGERS, JJ.A., of the New Brunswick Court of Appeal, on September 23, 1982. The decision of the Court of Appeal was delivered orally by RYAN, J.A., on September 24, 1982.

Please note that a French translation appears below the English language judgment.