Order LT00-04 - LT00104 - Real Property Appeal - John Nicholson v. Provincial Treasurer (Dec. 14, 2000)

Docket: LT00104
Order LT00-04

IN THE MATTER of an appeal by John Nicholson against a decision by the Provincial Treasurer regarding the 2000 assessment of Provincial Property Number 720698, located in Darnley.

BEFORE THE COMMISSION

on Thursday, the 14th day of December, 2000

Ginger Breedon, Vice-Chair
James Carragher, Commissioner

Order

WHEREAS on November 1, 2000, the Island Regulatory and Appeals Commission (the Commission) received an appeal by John Nicholson;

AND WHEREAS the Commission's jurisdiction in appeals of this nature is set out in Section 22 of the Real Property Assessment Act R.S.P.E.I. 1988, Cap. R-4 (the Act), which states:

Section 22

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.

An appeal under subsection (1) may be made by the person assessed

within twenty-one days of the mailing of the notice referred to in subsection 20(3); or

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.

AND WHEREAS the Provincial Treasurer's notice was mailed on July 24, 2000;

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 December, 2000.

BY THE COMMISSION:

Ginger Breedon, Vice-Chair

James Carragher, 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 13.(1) and 13(2) of the Act provide as follows:
13.(1) An appeal lies from a decision or order of the Commission to the Appeal Division of the Supreme Court upon a question of law or jurisdiction.

(2) The appeal shall be made by filing a notice of appeal in the Supreme Court within twenty days after the decision or order appealed from and the Civil Procedure Rules respecting appeals apply with the necessary changes.