Minister of Municipal Affairs (N.B.) v. Kilbride, (1968) 1 N.B.R.(2d) 90 (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) 90 (CA)

N.B. v. Kilbride (1968), 1 N.B.R.(2d) 90 (CA);

    1 R.N.-B.(2e) 90

MLB headnote and full text

Sommaire et texte intégral

The Minister of Municipal Affairs v. Kilbride

Indexed As: Minister of Municipal Affairs (N.B.) v. Kilbride

Répertorié: Minister of Municipal Affairs (N.B.) v. Kilbride

New Brunswick Court of Appeal

Ritchie, Limerick and Hughes, JJ.A.

November 27, 1968.

Summary:

Résumé:

The New Brunswick Court of Appeal rejected opinion of Minister's assessor that leaky basement of residence in Fredericton does not affect sales price of the residence. Based on evidence of cost to remedy the defective basement, the Court directed the Minister to assess the residence at $17,840 compared with the original assessment by the Minister of $19,340 and the assessment by the Appeals Tribunal of $17,340.

Ritchie, J.A., would have dismissed the appeal and would have accepted the assessment of the Appeals Tribunal of $17,340.

Real Property Tax - Topic 4124

Valuation - Residential property - The valuation, deflating factors - Defective foundations - Taxation - Assessment of realty - Section 15 of Assessment Act - "Real and true value" defined - Value of residence with defective basement (New Brunswick Court of Appeal).

Cases Noticed:

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

Statutes Noticed:

Assessment Act, Acts of New Brunswick, 1965-66, c. 110, sect. 15.

Counsel:

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

No one for respondent.

Appeal from decision of the Appeals Tribunal reducing Minister's assessment of value of a residence from $19,340.00 to $17,340.00.

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