Order LT94-07 - LT93004 - Property Appeal - Susan Goehring v. Minister of Finance (Sep 8, 1994)

Docket: LT93004
Order: LT94-07

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 Susan Goehring (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 534180-000) 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

R.H. Wygant Representing the Appellant

2. For the Minister

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

Reasons for Order

I. BACKGROUND

By Notice of Appeal dated September 8, 1992, the Appellant appealed the 1992 assessment to The Island Regulatory and Appeals Commission.

The Commission heard the appeal on October 27, 1993 in Charlottetown.

On June 9, 1994 the Commission issued Interim Order LT94-05, 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, upon referral, to justify these on an individual basis in light of the unique features of a particular property and to make adjustments for unique features that may not have been taken into account.

This is definitely the type of situation in which 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 either make adjustments reflecting the difference between the Appellant's lot and the "average", or explain why offsetting adjustments bring her lot back to the "average" value. 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 was rated as 8.7% poorer than average.

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

II. DECISION

The Commission has reviewed the June 30, 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 8.7% poorer than average.

The Commission accepts the Department's submission and orders the Department to vary the assessment to reflect that the subject property is 8.7% poorer 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 $9,130.

The building valuation was confirmed in the Commission's Interim Order LT94-5.

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 Susan Goehring (the Appellant) of Charlottetown, Prince Edward Island, against a decision of the Minister of Finance (the Minister) with respect to the 1992 assessment of property (Provincial Property Number 534180-000) located in Stanley Bridge, P.E.I.

Order

WHEREAS Susan Goehring (the Appellant) appealed to The Island Regulatory and Appeals Commission (the Commission), in written notice dated September 8, 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 27, 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 property number 534180 from $10,000 to $9,130.

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