Docket LT99003
IN THE MATTER of an appeal by Paul Campbell against a decision by the Provincial Treasurer regarding the 1999 assessment of Provincial Property Number 212522.
Order LT00-02BEFORE THE COMMISSION
on Thursday, the 9th day of March, 2000.
Ginger Breedon, Vice-Chair
Elizabeth MacDonald, Commissioner
Order
WHEREAS Paul Campbell, the Appellant, filed an appeal with the Island Regulatory and Appeals Commission (the Commission) on September 27, 1999, pursuant to section 22 of the Real Property Assessment Act,
AND WHEREAS
the Appellant states in the Notice of Appeal that the reasons for the appeal are: Recalculation of tax assessments to 1994 (21% increase in assessment between 1993 to 1994). We believe “Departmental duplication error” occurred in 1994. Present assessment change eff. January 01/99;AND WHEREAS
the Provincial Treasurer notified the Appellant by letter dated October 8, 1999 that, due to the correction of an error related to the number of front feet of shore frontage being assessed to this property, the 1999 assessment was revised from $164,300 to $103,100 and the correction was made retroactive to January 1, 1997;AND WHEREAS
by submission to the Commission, dated February 7, 2000, the Provincial Treasurer states that the assessor had made the correction for the current year and two previous years as permitted under Section 4 of the Real Property Assessment Act Regulations. The Provincial Treasurer further submits that there is no authority under the legislation, to make further retroactive adjustments;AND WHEREAS
by letter dated February 9, 2000 the Commission provided the Appellant an opportunity to respond to the Provincial Treasurer's submission, dated February 7, 2000;AND WHEREAS
no further response was received by the Commission from the Appellant by the date established by the Commission;AND WHEREAS
the Commission has considered the provisions of Section 4 of the Real Property Assessment Act Regulations, which states:Section 4
For the purpose of section 19 of the Act, correction to the assessment roll shall be made effective to January 1 of the year two years prior to the year in which the error or omission was discovered.
AND WHEREAS the Commission is bound by the relevant statutes and, within the provisions of those statutes, has considered the submissions by the parties, the Commission must deny the Appellant's appeal and confirm the Provincial Treasurer's assessment, retroactive to January 1, 1997;
NOW THEREFORE, pursuant to the Island Regulatory and Appeals Commission Act and the Real Property Assessment Act,
IT IS ORDERED THAT
DATED at Charlottetown, Prince Edward Island, this 9th day of March, 2000.1. The appeal is hereby denied.
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.
