Myers v. Regional Assessment Commissioner, Region No. 32 et al., (1991) 51 O.A.C. 157 (DC)

• Judge: Steele, Montgomery and Campbell, JJ.
• Court: Ontario Court of Justice General Division (Canada)
• Case Date: May 21, 1991
• Jurisdiction: Ontario
• Citations: (1991), 51 O.A.C. 157 (DC)

Myers v. Assess. Commr. (1991), 51 O.A.C. 157 (DC)

MLB headnote and full text

Sirkka Liisa Myers (applicant/respondent in appeal) v. The Regional Assessment Commissioner, Region No. 32 and the Lakehead Board of Education (respondents/appellants)

Lakehead Board of Education (applicant by counter-application) v. Sirkka Liisa Myers (respondent by counter-application)

(No. 1179/89)

Indexed As: Myers v. Regional Assessment Commissioner, Region No. 32 et al.

Ontario Court of Justice

Divisional Court

Steele, Montgomery and Campbell, JJ.

June 5, 1991.

Summary:

Myers owned two properties on which there were mobile home trailer parks. Ten­ants leased lots on which they permanently placed their mobile homes. In valuing Myers' land, the tax assessor included the value of both the land and the improvements affixed by the tenants. Myers applied for judicial review.

The Ontario District Court allowed the application. The court held that the mobile homes were "land" within the meaning of s. 1(k)(iv) of the Assessment Act, separate and distinct from the land upon which they were affixed and the Act required the homes to be assessed individ­ually and separately from the land to which they were affixed. The Regional Assessment Commissioner, Region No. 32 et al. appealed.

The Ontario Divisional Court allowed the appeal, set aside the decision of the trial judge and dismissed Myers' application.

Real Property Tax - Topic 3509

Valuation - Where land improved by lessee - Myers owned land and operated a mobile home trailer park - Trailer owners leased lots and affixed their trailers permanently to the land - In valuing Myers' land, the tax assessor included the value of both the land and the improvements affixed by the lessees - The Ontario Divi­sional Court affirmed the valuation - The court rejected the argument that the trailers were "land" within the meaning of s. 1(k)(iv) of the Assessment Act, to be assessed separately from the land to which they were affixed.

Real Property Tax - Topic 3911

Valuation - Mobile home parks - [See Real Property Tax - Topic 3509 ].

Words and Phrases

Land - The Ontario Divisional Court discussed the meaning of the word "land" as used in s. 1(k)(iv) of the Assessment Act, R.S.O. 1980, c. 31.

Cases Noticed:

Marley and Sandwich, Re (1932), 41 O.W.N. 178 (C.A.), refd to. [para. 14].

R. v. Bedard (1976), 31 C.C.C.(2d) 559, affd. [1978] 1 S.C.R. 1096; 20 N.R. 425, refd to. [para. 16].

Mediacom Inc. v. City of Toronto (1982), 38 O.R.(2d) 257, refd to. [para. 17].

Kiwanis Club of Brantford v. Brantford, Corporation of the Township of and Regional Assessment Commissioner, Region No. 20 (1983), 1 O.A.C. 63; 44 O.R.(2d) 12 (Div. Ct.), refd to. [para. 18].

Vancouver (City) v. Attorney General of Canada, [1944] S.C.R. 23, refd to. [para. 19].

Statutes Noticed:

Assessment Act, R.S.O. 1980, c. 31, sect. 1(k)(iv) [para. 1 et seq.]; sect. 13(1) [para. 6]; sect. 16(1) [para. 7].

Counsel:

Paul J. Pape, for Sirkka Liisa Myers;

Carl B. Davis, for the Regional Assess­ment Commissioner;

J.G. Cowan, for Lakehead Board of Edu­cation.

This appeal was heard on May 21, 1991, before Steele, Montgomery and Campbell, JJ., of the Ontario Divisional Court. The decision of the court was delivered by Montgomery, J., and released on June 5, 1991.