Lunenburg (Town), Scotia Solomon Gundy Ltd. and Saunders, Re, (1986) 75 N.S.R.(2d) 194 (ProvCt)

JudgeCurran, P.C.J.
CourtProvincial Court of Nova Scotia (Canada)
Case DateMay 29, 1986
JurisdictionNova Scotia
Citations(1986), 75 N.S.R.(2d) 194 (ProvCt)

Lunenburg, Re (1986), 75 N.S.R.(2d) 194 (ProvCt);

    186 A.P.R. 194

MLB headnote and full text

In The Matter Of the Assessment Act

And In The Matter Of a reference by the Town of Lunenburg for determination of the amounts to be paid for the redemption of certain properties assessed to Scotia Solomon Gundy Ltd. and Rita W. Saunders.

(1986 P.C.C.# 86-553)

Indexed As: Lunenburg (Town), Scotia Solomon Gundy Ltd. and Saunders, Re

Nova Scotia Provincial Court

Curran, P.C.J.

June 9, 1986.

Summary:

Following a tax sale, the town of Lunenburg purchased several properties which were assessed to Scotia Solomon Gundy Ltd. and Saunders. Subsequently, Edmund R. Saunders, acting on behalf of the owners, redeemed the properties. An issue arose as to the amount to be paid for redemption.

The Nova Scotia Provincial Court determined the amount owing by the owners to redeem.

Real Property Tax - Topic 9046

Tax sales for delinquent taxes - Powers of taxing authorities - Respecting title search - The Nova Scotia Provincial Court held that s. 162(1A) of the Assessment Act provided full authority for municipalities to engage lawyers to conduct title searches before tax sales - See paragraph 9.

Real Property Tax - Topic 9165

Tax sales for delinquent taxes - Redemption by owner - Jurisdiction - S. 175(4) of the Assessment Act provided that a Provincial Court judge shall resolve "on summary procedure" a dispute concerning the amount to be paid by the owner for redemption of property after a tax sale - The Nova Scotia Provincial Court held that a judge acting under s. 175(4) had authority only respecting a determination of facts and not complex legal disputes - Accordingly, the judge may resolve disputes between the owner and the municipality regarding the necessity and costs of repairs, fire insurance and interest claimed - The judge lacked jurisdiction to determine whether title searching fees and other charges were valid - An owner who disputed such fees should apply to the Supreme Court before the sale was held for a declaration that the amounts claimed were invalid - See paragraphs 6 to 8.

Real Property Tax - Topic 9246

Tax sales for delinquent taxes - Duties of purchaser - Respecting rental property - Duty to account to owner for net rent - The Nova Scotia Provincial Court held that a municipality (which purchased property at a tax sale) was not required to account to the owner of property for net rental receipts - See paragraphs 5, 11 to 12.

Cases Noticed:

Crestpark Realty Limited v. Riggins et al. (1975), 21 N.S.R.(2d) 298; 28 A.P.R. 298 (S.C.), refd to. [para. 9].

Statutes Noticed:

Assessment Act, R.S.N.S. 1967, c. 14, sect. 162(1A) [para. 9]; sect. 163(3) [para. 12]; sect. 173(1) [para. 11]; sect. 174(1), sect. 174(2) [para. 11]; sect. 174(1)(a) [para. 5]; sect. 175(4) [paras. 6-7]; sect. 196 [para. 13].

Counsel:

David K. MacDonald, for the Town of Lunenburg;

Edmund R. Saunders, for himself, Scotia Solomon Gundy Ltd. and Rita W. Saunders.

This reference was heard before Curran, P.C.J., of the Nova Scotia Provincial Court, at Lunenburg, Nova Scotia, on May 29, 1986. The decision of Curran, P.C.J., was delivered on June 9, 1986.

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