Docket LT99004
IN THE MATTER of an appeal by Iris Jamieson against a decision by the Provincial Treasurer regarding the 1999 assessment of Provincial Property Number 640441, located in Charlottetown.
Order LT00-01BEFORE THE COMMISSION
on Friday, the 14th day of January, 2000.
Ginger Breedon, Vice-Chair
Elizabeth MacDonald, Commissioner
Order
WHEREAS
on November 26, 1999, the Island Regulatory and Appeals Commission (the Commission) received an appeal by Iris Jamieson;AND WHEREAS
the Commission's jurisdiction in appeals of this nature is set out in Section 22 of the Real Property Assessment Act (the Act), which states:Section 22 (1) Where an assessment has been referred to the Minister under section 20, and after the Minister has notified the person making the reference of his decision, the person making the reference may appeal to the Commission to have the assessment vacated or varied.
(2) An appeal under subsection (1) may be made by the person assessed
(a) within twenty-one days of the mailing of the notice referred to in subsection 20(3); or
(b) where the Minister has not notified the person of his decision within the time specified by subsection 20(3), within twenty-one days after the time for mailing such notice has expired. R.S.P.E.I. 1974, Cap. R-5,s.20; 1991,c.18,s.22.
AND WHEREAS
the Provincial Treasurer's notice was mailed on September 27, 1999;AND WHEREAS
the Notice of Appeal was received by the Commission after twenty-one days;AND WHEREAS
following receipt of the Notice of Appeal, the Commission invited written comments from the Appellant and the Provincial Treasurer on the issue of whether the Appellant's right of appeal had expired;AND WHEREAS
both the Appellant and Provincial Treasurer filed written responses;AND WHEREAS
the Commission is a creature of statute and only has the authority expressly conferred upon it by the Legislature. In this case, the Legislature through the Real Property Assessment Act, has clearly stipulated a time limitation for the filing of an appeal and the Commission has no authority to waive the provisions of the Act;AND WHEREAS
Section 22(2) of the Act clearly limits the time for filing an appeal;AND WHEREAS
the date the Provincial Treasurer's notice was mailed and the date of the Notice of Appeal are not in dispute;IT IS HEREBY ORDERED
that the Commission is without jurisdiction to hear this appeal; DATED at Charlottetown, Prince Edward Island, this 14th day of January, 2000.BY THE COMMISSION:
Ginger Breedon, Vice-Chair
Elizabeth MacDonald, Commissioner
NOTICE
Section 12 of the Island Regulatory and Appeals Commission Act reads as follows:
12. The Commission may, in its absolute discretion, review, rescind or vary any order or decision made by it or rehear any application before deciding it. Parties to this proceeding seeking a review of the Commission's decision or order in this matter may do so by filing with the Commission, at the earliest date, a written Request for Review, which clearly states the reasons for the review and the nature of the relief sought.
Sections 33 and 34 of the Real Property Assessment Act provide as follows:
33. Notwithstanding anything in any public or private Act, an appeal lies to the Supreme Court of the province from any order, decision, or award of the Commission, if notice of the appeal is given the other parties within forty-five days after the making of the order, or decisions sought to be appealed from. 34. The rules and practices of the Supreme Court respecting appeals apply with the necessary changes to any appeal.
