Premark Canada Inc. v. Provincial Municipal Assessor (Man.), (1994) 95 Man.R.(2d) 196 (CA)

• Judge: Twaddle, Helper and Kroft, JJ.A.
• Court: Court of Appeal (Manitoba)
• Case Date: May 04, 1994
• Jurisdiction: Manitoba
• Citations: (1994), 95 Man.R.(2d) 196 (CA);1994 CanLII 4522 (MB CA);116 DLR (4th) 561;95 Man R (2d) 196

Premark Can. Inc. v. Assessor (1994), 95 Man.R.(2d) 196 (CA);

    70 W.A.C. 196

MLB headnote and full text

Premark Canada Inc. (applicant/appellant) 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

Twaddle, Helper and Kroft, JJ.A.

June 21, 1994.

Summary:

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

The Manitoba Court of Appeal dismissed the appeal.

Real Property Tax - Topic 5263

Valuation - Valuation principles - Rel­evant considerations - [See Real Property Tax - Topic 5301 ].

Real Property Tax - Topic 5301

Valuation - Valuation principles - Uni­formity - Depreciation and obsolescence factors - New provisions in the Municipal Assessment Act required a general assess­ment in 1990 with reference to the 1985 market value - A plant ceased operations at the end of 1991 - In assessing the property, the Municipal Board refused to allow for depreciation between 1985 and 1990 - The plant owner argued that the 1985 reference year market value should have been estab­lished based upon the condition of the property in 1990 and that, in determining the assessed value for each year, allowance ought to have been made for ongoing physical depreciation - The Manitoba Court of Appeal held that the Municipal Board did not err by failing to take into account the physical depreciation of the property up to 1990.

Cases Noticed:

Lamont et al. v. Provincial Municipal Assessor (Man.) (1992), 76 Man.R.(2d) 291; 10 W.A.C. 291 (C.A.), consd. [para. 21].

Winnipeg (City) v. Morguard Properties Ltd. et al., [1983] 2 S.C.R. 493; 50 N.R. 264; 25 Man.R.(2d) 302, consd. [para. 27].

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.), dist. [para. 27].

Statutes Noticed:

Assessment of Property for Taxation in Municipalities in 1981 and 1982 Act, S.M. 1980, c. 71, sect. 4(1) [para. 28].

Municipal Assessment Act, S.M. 1989-1990, c. 24; C.C.S.M., c. M-226, sect. 1(1), sect. 5(1), sect. 9(1), sect. 9(2), sect. 9(2.1), sect. 9(2.2), sect. 9(3), sect. 9(4), sect. 13(1), sect. 17(1), sect. 17(9), sect. 18, sect. 54(3), sect. 60(1), sect. 60(2), sect. 63(1) [para. 13].

Counsel:

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

W.G. McFetridge, for Municipal Assessor;

T.D. Gisser, for the Municipal Board.

This appeal was heard on May 4, 1994, before Twaddle, Helper and Kroft, JJ.A., of the Manitoba Court of Appeal. The follow­ing decision of the Court of Appeal was delivered by Kroft, J.A., on June 21, 1994.