Lunenburg (Municipal District) v. Public Service Commission of Bridgewater and Director of Assessment, (1983) 59 N.S.R.(2d) 23 (CA)

• Judge: Cooper, Macdonald and Pace, JJ.A.
• Court: Supreme Court of Nova Scotia (Canada)
• Case Date: May 12, 1983
• Jurisdiction: Nova Scotia
• Citations: (1983), 59 N.S.R.(2d) 23 (CA)

Lunenburg v. Public Service Comm. (1983), 59 N.S.R.(2d) 23 (CA);

    125 A.P.R. 23

MLB headnote and full text

Lunenburg, Municipality of the District of v. Public Service Commission of Bridgewater and Director of Assessment

(S.C.A. No. 01059)

Indexed As: Lunenburg (Municipal District) v. Public Service Commission of Bridgewater and Director of Assessment

Nova Scotia Supreme Court

Appeal Division

Cooper, Macdonald and Pace, JJ.A.

May 12, 1983.

Summary:

The Bridgewater Public Service Commission applied for an order declaring invalid real property tax assessments against property it owned within the Municipality of Lunenburg. The Nova Scotia County Court in an oral judgment ruled that the property was not exempt from taxation, but before the judgment was entered the County Court re-considered and ruled that the property was exempt. Lunenburg appealed.

The Nova Scotia Court of Appeal dismissed the appeal and held that the County Court could change its decision before it was entered and that the County Court correctly found the property to be exempt.

Practice - Topic 6105

Judgments and orders - Amendment, revision and variation - Before judgment or order perfected or entered - A judge gave an oral judgment - Two weeks later before the judgment had been entered the judge changed his conclusion - The Nova Scotia Court of Appeal held that the judge was entitled to change his decision before it was entered - See paragraphs 6 to 10.

Real Property Tax - Topic 6225

Exemptions - Municipalities - Property outside municipality - S. 9(1) of the Public Service Commission of Bridgewater Act, S.N.S. 1948, c. 109, provided that the Commission's property within the town was taxable, "but shall not elsewhere or otherwise be liable to taxation" - The Nova Scotia Court of Appeal affirmed that property outside the municipality was not taxable - See paragraphs 11 to 16.

Real Property Tax - Topic 6470

Exemptions - Practice - Appeals - How made - The Nova Scotia Court of Appeal held that an appeal from a refusal to exempt property from real property taxation was properly made by application to the Nova Scotia County Court under s. 108(1) of the Assessment Act, R.S.N.S. 1967, c. 14 - The court held that the Assessment Appeal Court had no jurisdiction over the issue under s. 77(1) of the Assessment Act - See paragraphs 17 to 18.

Cases Noticed:

Credit Foncier Franco-Canadien v. Fort Massey Realties Limited et al. (1981), 49 N.S.R.(2d) 646; 96 A.P.R. 646, appld. [para. 8].

Holmes Foundry Ltd. v. Village of Point Edward (1963), 39 D.L.R.(2d) 621 (O.C.A.), appld. [para. 9].

Westerlund v. Ayer (1967), 62 W.W.R.(N.S.) 703, appld. [para. 9].

Statutes Noticed:

Assessment Act, R.S.N.S. 1967, c. 14, sect. 2, sect. 3(aa) [para. 12]; sect. 3H [para. 14]; sect. 77(1) [para. 18]; sect. 108(1) [para. 17].

Civil Procedure Rules (N.S.), rule 1.05(lL), rule 15.07 [para. 7].

Public Service Commission of Bridgewater Act, S.N.S. 1948, c. 109, sect. 9(1) [para. 13].

Authors and Works Noticed:

Black's Law Dictionary (Revised 4th Ed.) [para. 15].

Counsel:

Kendall J. Kenney, Q.C., for respondent, Public Service Commission of Bridgewater;

Marion F.H. Tyson, for respondent, Director of Assessment.

This case was heard on April 7, 1983, at Halifax, Nova Scotia, before COOPER, MACDONALD and PACE, JJ.A., of the Nova Scotia Supreme Court, Appeal Division.

On May 12, 1983, COOPER, J.A., delivered the following judgment for the Appeal Division: