Order LT94-06 - LT93002 - Property Appeal - Rudolf A. Mann v. Minister of Finance (Sep 8, 1994)

Docket: LT93002
Order: LT94-06

IN THE MATTER of the Real Property Assessment Act, R.S.P.E.I. 1988 Cap. R-4;

and

IN THE MATTER of an appeal to The Island Regulatory and Appeals Commission (the Commission), under Section 22 of the Real Property Assessment Act (Act), by Rudolf A. Mann (the Appellant) of Charlottetown, Prince Edward Island, against a decision of the Minister of Finance (the Minister) with respect to the 1992 assessment of residential property (Provincial Property Number 561027) located in Stanley Bridge, P.E.I.

DATED the 8th day of September, 1994.

Linda Webber, Chairman
John L. Blakney, Vice Chairman
Debbie MacLellan, Commissioner

Order

Appearances

1. For the Appellant

Rudolf A. Mann The Appellant
R.H. Wygant Developer

2. For the Minister

Kevin Dingwell Manager, Residential and Farm Properties
Eugene Power Regional Supervisor

Reasons for Order

I. BACKGROUND

The Appellant appealed the 1992 assessment on August 24, 1992 to The Island Regulatory and Appeals Commission.

The Commission heard the appeal on October 15, 1993 in Charlottetown.

On June 9, 1994 the Commission issued Interim Order LT94-04, and found:

... we reaffirm that it is acceptable for the Department to use its mass appraisal method to establish the general level of assessment for a particular area. But it must also be prepared to justify each assessment on an individual basis in light of the unique features of a particular property and to make adjustments for these unique features.

... the Department must review the characteristics of the Appellant's lot, compare these to the average lot from which the $10,000 average assessment base was derived, and make adjustments to reflect how, if at all, the Appellant's lot differs from the "average". When all factors are considered the average may still justifiably apply, but the onus is on the Department to show how such meets the uniformity test.

We therefore order the Department to undertake this review and report back to the Commission its recommendation in light of these guidelines-and the reasons for this recommendation-by July 15, 1994. At that time the Commission will issue a final Decision and Order.

On June 30, 1994 the Department responded to the Commission's decision. Upon analysis of the property, the Department recommended that the subject property be rated as 12% better than average.

On July 28, 1994, the Appellant stated to the Commission that he had no comment on the Department's submission.

II. DECISION

The Commission has reviewed the June 13, 1994 submission by the Department and finds the characteristics of the Appellant's lot have been considered in determining the relative value of the lot in relation to the "average" lot.

The Department has reviewed the Appellant's lot, considering such factors as:

location;

view;

topography;

size;

cleared vs. treed lots; and

access to services/roads.

On the basis of this analysis, the Department has determined the Appellant's lot to be 12% better than average.

The Commission accepts the Department's submission and orders the Department to vary the assessment to reflect that the subject property is 12% better than the average. As the average property has been determined to be $10,000, the adjusted value of the Appellant's property shall be revised to $11,200.

The building valuation was confirmed in the Commission's Interim Order LT94-04.

IN THE MATTER of the Real Property Assessment Act, R.S.P.E.I. 1988 Cap. R-4;

and

IN THE MATTER of an appeal to The Island Regulatory and Appeals Commission (the Commission), under Section 22 of the Real Property Assessment Act (Act), by Rudolf A. Mann (the Appellant) of Charlottetown, Prince Edward Island, against a decision of the Minister of Finance (the Minister) with respect to the 1992 assessment of residential property (Provincial Property Number 561027-000) located in Stanley Bridge, P.E.I.

Order

WHEREAS Rudolf A. Mann (the Appellant) appealed to The Island Regulatory and Appeals Commission (the Commission), in written notice dated August 24, 1992, against a decision of the Minister of Finance;

AND WHEREAS the Commission heard the appeal at a public hearing conducted in Charlottetown, P.E.I. on October 15, 1993;

AND WHEREAS the Commission made an interim decision in accordance with the stated reasons on June 9, 1994;

AND WHEREAS further evidence and arguments have been reviewed by the Commission;

NOW THEREFORE, pursuant to the Real Property Assessment Act;

IT IS ORDERED THAT the Minister vary the assessment of lot number 561027 from $10,000 to $11,200. The assessed value of the building is hereby confirmed.

DATED at Charlottetown, Prince Edward Island this 8th day of September, 1994.

BY THE COMMISSION:

Linda Webber, Chairman

John L. Blakney, Vice Chairman

Debbie MacLellan, Commissioner