New Brunswick (Minister of Municipal Affairs) v. Hache, (1968) 1 N.B.R.(2d) 67 (CA)

• Judge: Ritchie, Limerick and Hughes, JJ.A.
• Court: Court of Appeal (New Brunswick)
• Case Date: April 20, 1956
• Jurisdiction: New Brunswick
• Citations: (1968), 1 N.B.R.(2d) 67 (CA)

N.B. v. Hache (1968), 1 N.B.R.(2d) 67 (CA);

    1 R.N.-B.(2e) 67

MLB headnote and full text

Sommaire et texte intégral

The Minister of Municipal Affairs v. Hache

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

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

New Brunswick Court of Appeal

Ritchie, Limerick and Hughes, JJ.A.

November 27, 1968.

Summary:

Résumé:

The New Brunswick Court of Appeal held that time for filing Notice of Appeal under section 36 of the Assessment Act does not start to run until the parties are notified of the decision of the Appeals Tribunal either at a public hearing or by delivery of a written decision.

Where Appeals Tribunal failed to give reasons in support of its decision, reducing the Minister's assessment of land and buildings for purposes of taxation, the New Brunswick Court of Appeal set aside the decision of the Appeals Tribunal pursuant to Section 36 of the Assessment Act and Order 59, rule 8 of the Rules of Court and made an order that ought to have been made by the Appeals Tribunal based on the evidence taken before the Appeals Tribunal.

The New Brunswick Court of Appeal held valid the uncontradicted opinion of the Minister's assessor of the value of land and building based on replacement cost where the replacement cost was calculated from cost figures set out in an assessor's manual and where such opinion of value was supported by evidence of the sales price of ten comparable properties in the same area.

Ritchie, J.A., rejected the evidence of the assessor and rejected the evidence of comparable sales as being without weight and would have dismissed the appeal.

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 figures (New Brunswick Court of Appeal).

Practice - Topic 9000

Appeals - Notice of appeal - Time for filing and service of notice of appeal - Calculation of time for filing notice - Whether parties must have received notice of decision (New Brunswick Court of Appeal).

Practice - Topic 9251

Appeals - Judgments by appeal court - General principles - Failure of Appeals Tribunal to give reasons in support of its decision - Whether Court of Appeal should give judgment that ought to have been made - Order 59, rule 8, rules of Supreme Court (New Brunswick Court of Appeal).

Cases Noticed:

Fawkes v. Swayzie, 31 O.R. 256, flld.

Maxon v. Irwin (1907), 15 O.L.R. 81, flld.

Allan v. Place (1907), 15 O.L.R. 148, flld.

Re MacDonald et al. v. MacDonald et al., [1929] 2 D.L.R. 265 (Sask. C.A.), flld.

City of Moncton v. Stephens, unreported (N.B.C.A., April 20, 1956), flld.

Montreal v. Sun Life Assurance Co. of Canada, [1952] 2 D.L.R. 81 (P.C.), flld.

King v. Jones, [1950] S.C.R. 286.

Statutes Noticed:

Assessment Act Acts of New Brunswick 1965-66, c. 110, sect. 34, sect. 36, sect. 37.

Rules of Supreme Court, Order 59, rule 8.

Counsel:

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

No one for Respondent.

Appeal from decision of Appeals Tribunal which reduced the Minister's assessment of the value of the respondent's residence from $7,843.00 to $6,200.00.

LIMERICK, J.A. concurs with HUGHES, J.A.