Regina (City) v. Consumers Co-Operative Refinery Ltd., (1997) 158 Sask.R. 270 (CA)

• Judge: Tallis, Vancise and Gerwing, JJ.A.
• Court: Court of Appeal (Saskatchewan)
• Case Date: October 10, 1997
• Jurisdiction: Saskatchewan
• Citations: (1997), 158 Sask.R. 270 (CA)

Regina v. Consumers Co-op Refinery (1997), 158 Sask.R. 270 (CA);

    153 W.A.C. 270

MLB headnote and full text

Temp. Cite: [1997] Sask.R. TBEd. DE.047

The City of Regina (appellant) v. Consumers Co-Operative Refinery Ltd. (respondent)

(No. 2658)

Indexed As: Regina (City) v. Consumers Co-Operative Refinery Ltd.

Saskatchewan Court of Appeal

Tallis, Vancise and Gerwing, JJ.A.

October 10, 1997.

Summary:

This appeal by way of stated case raised questions respecting the interpretation of the assessment provisions of the Urban Munici­pality Act.

The Saskatchewan Court of Appeal answered the questions accordingly.

Real Property Tax - Topic 628

Assessment - The assessor - Powers respecting reassessments - In 1995, the Assessor of the City of Regina made a business assessment against Consumers - During 1994 the rates changed but were not reflected in the original 1995 assess­ment - The new rates were implemented by the Assessor by supplementary assess­ment in mid 1995 - The reassessment increased Consumers' business assessment - Con­sumers appealed the reassessment - The Board of Revision rejected the appeal - Consumers appealed again - The Saskatchewan Municipal Board Assess­ment Appeals Committee held that the Assessor did not have legislative authority to increase the business assessment by supple­mentary assessment during 1995 - The Saskatchewan Court of Appeal held that the Committee erred in holding that the Assessor lacked authority respecting the supplementary assessment.

Real Property Tax - Topic 7001

Assessment appeals - General principles - General - The Saskatchewan Court of Appeal held that an appeal from the Board of Revision to the Saskatchewan Municipal Board Assessment Appeals Committee was not an appeal de novo - See paragraphs 13 to 14.

Cases Noticed:

Regina (City) v. Laing Property Corp., [1995] 3 W.W.R. 551; 128 Sask.R. 29; 85 W.A.C. 29 (C.A.), refd to. [para. 13].

Saskatchewan Municipal Board v. First City Trust et al. (1997), 148 Sask.R. 298; 134 W.A.C. 298 (C.A.), refd to. [para. 13].

Regina (City) v. Saskatchewan Housing Corp., [1997] Sask.R. Uned. 015 (C.A.), refd to. [para. 13].

P.R. Developments Ltd. v. Bridgewater Condominium Corp. et al. (1997), 158 Sask.R. 123; 153 W.A.C. 123 (C.A.), refd to. [para. 13].

Northern Saskatchewan Flying Training School v. Buckland (Rural Municipality), [1944] 1 D.L.R. 285 (Sask. C.A.), refd to. [para. 24].

Stubart Investments Ltd. v. Minister of National Revenue, [1984] 1 S.C.R. 536, 53 N.R. 241; 84 D.T.C. 6305; [1984] C.T.C. 294, refd to. [para. 26].

Zimmer et al. v. Edenwold No. 158 (Rural Municipality) (1994), 128 Sask.R. 129; 85 W.A.C. 129 (C.A.), refd to. [para. 26].

Statutes Noticed:

Urban Municipality Act, S.S. 1983-84, c. U-11, sect. 245(1), sect. 249(2), sect. 251, sect. 263.1(1), sect. 263.1(2), sect. 268, sect. 269, sect. 270, sect. 273, sect. 283 [para. 20].

Counsel:

Neil Robertson, for the appellant;

Patrick N. McDonald, for the respondent.

This appeal was heard on October 10, 1997, before Tallis, Vancise and Gerwing, JJ.A., of the Saskatchewan Court of Appeal.

The following judgment was delivered by the court on October 10, 1997, and written reasons on October 29, 1997.