Premark Canada Inc. v. Provincial Municipal Assessor (Man.), (1994) 95 Man.R.(2d) 4 (CA)

• Judge: Philp, J.A.
• Court: Court of Appeal (Manitoba)
• Case Date: January 27, 1994
• Jurisdiction: Manitoba
• Citations: (1994), 95 Man.R.(2d) 4 (CA)

Premark Can. Inc. v. Assessor (1994), 95 Man.R.(2d) 4 (CA);

    70 W.A.C. 4

MLB headnote and full text

Premark Canada Inc. (appellant/applicant) v. Provincial Municipal Assessor (respondent/respondent)

(Suit No. AI 93-30-01524)

Indexed As: Premark Canada Inc. v. Provincial Municipal Assessor (Man.)

Manitoba Court of Appeal

Philp, J.A.

February 4, 1994.

Summary:

The owner of a plant, now closed, applied for leave to appeal the Municipal Board's assessment of its property for the years 1992 and 1993.

The Manitoba Court of Appeal allowed the application and granted leave to appeal.

Real Property Tax - Topic 5301

Valuation - Valuation principles - Uni­formity - Depre­ciation and obsolescence factors - New provisions in the Municipal Assessment Act provided for a general assessment in 1990 (s. 9(2.2)) with refer­ence to the 1985 market value (s. 17(9)) - The owner of a plant expanded its ware­house in 1985; in 1990 decided to close the plant; wound down production in 1991; and closed the plant in 1992 - In fixing the 1992 and 1993 assessments, the Muni­cipal Board only allowed for depreciation up to 1985 - The plant owner sought to appeal, arguing that the 1985 market value should be applied to the buildings in their 1990 condition and that the "fair and just rela­tionship" principle in s. 60(2) required consideration of depreciation - The Mani­toba Court of Appeal granted the owner leave to appeal - The issue concerned the proper interpretation of the newly enacted statutory provisions.

Real Property Tax - Topic 7161

Assessment appeals - Appeals to the courts - Appeal on a question of law - [See Real Property Tax - Topic 5301 ].

Cases Noticed:

Horton CBI Ltd. v. Regional Assessment Commissioner, Region No. 18 and Fort Erie (Town) (1986), 13 O.A.C. 318; 32 M.P.L.R. 36 (Div. Ct.), refd to. [para. 7].

Statutes Noticed:

Municipal Assessment Act, S.M. 1989-1990, c. 24; C.C.S.M., c. M-226, sect. 1(1), sect. 9(2.2), sect. 17(9) [para. 3]; sect. 60(2) [para. 7]; sect. 63 [para. 1].

Counsel:

M.J. Mercury, Q.C., for the applicant;

N.D. Shende, Q.C., for the respondent.

This application was heard on January 27, 1994, in Chambers before Philp, J.A., of the Manitoba Court of Appeal, who delivered the following judgment on February 4, 1994.