New Brunswick (Minister of Municipal Affairs) v. Corbett, (1968) 1 N.B.R.(2d) 82 (CA)

• Judge: Ritchie, Limerick and Hughes, JJ.A.
• Court: Court of Appeal (New Brunswick)
• Case Date: November 27, 1968
• Jurisdiction: New Brunswick
• Citations: (1968), 1 N.B.R.(2d) 82 (CA)

N.B. v. Corbett (1968), 1 N.B.R.(2d) 82 (CA);

    1 R.N.-B.(2e) 82

MLB headnote and full text

Sommaire et texte intégral

The Minister of Municipal Affairs v. Corbett

Indexed As: New Brunswick (Minister of Municipal Affairs) v. Corbett

Répertorié: New Brunswick (Minister of Municipal Affairs) v. Corbett

New Brunswick Court of Appeal

Ritchie, Limerick and Hughes, JJ.A.

November 27, 1968.

Summary:

Résumé:

Where Appeals Tribunal fails to give reasons for a decision, the New Brunswick Court of Appeal held that either party is not deprived of a right of appeal.

The New Brunswick Court of Appeal held that widely used evidence of reproduction cost is reasonable evidence of value.

The New Brunswick Court of Appeal directed that the Minister's assessment of value of residence of $15,507. be restored and appeal allowed from assessment of Appeals Tribunal of $13,500.

The New Brunswick Court of Appeal stated that evidence adduced before Appeals Tribunal did not justify a reduction in the assessment and that assessor's opinion of value should be accepted where his opinion is based on reproduction costs and where his opinion is supported by comparable sales figures in the same sub-division and where the Respondent's own evidence before the Appeals Tribunal tends to support rather than weaken the conclusion of the assessor.

Real Property Tax - TOPIC 3503

Valuation - General principles - Meaning of "real and true value" - Taxation - Assessment of realty - Section 15 of Assessment Act - "Real and true value" defined - Opinion of assessor based on calculation of replacement cost and comparable sales figure (New Brunswick Court of Appeal).

Practice - Topic 6031

Judgment and orders - Reasons for judgment after trial or application - General - Statutory duty of Appeals Tribunal to give reasons for decision - Purpose of stating reasons for decision - Remedy for failure to discharge statutory duty - Whether parties may exercise right of appeal (New Brunswick Court of Appeal).

Statutes Noticed:

Assessment Act, Acts of New Brunswick 1965-66, c. 110, sect. 34.

Counsel:

H.W. Hickman, Q.C., for the Minister of Municipal Affairs;

No one for the respondent.

Appeal from a decision of the Appeals Tribunal reducing the Minister's assessment of value of a residence from $15,507.00 to $13,500.00.

Limerick, J.A. concurs with Hughes, J.A.