Docket LT93001
Order LT95-03IN THE MATTER of an appeal by Douglas and Margaret Fitzpatrick against a decision of the Minister of Finance with respect to the 1992 assessment of residential property number 612457 located in Stanley Bridge, P.E.I.
BEFORE THE COMMISSION
on Wednesday, the 28th day of June, 1995.
Linda Webber, Chair
John L. Blakney, Vice-Chair
Debbie MacLellan, Commissioner
Order
Contents
Appearances & Witnesses
Reasons for Order
1. Introduction
2. Discussion & Findings
3. Disposition
Order
Appearances & Witnesses
As the appeal was conducted by way of written submissions pursuant to the provisions of Section 29.(3) of the Act, no parties appeared before the Commission.
Written submissions were presented by:
1. For the Appellants Douglas and Margaret Fitzpatrick
2. For the Department James B. Ramsay, Manager, Provincial Revenue Kevin Dingwell, Chief Assessor Residential and Farm Properties
Reasons for Order
1. Introduction
This is an appeal under the Real Property Assessment Act, R.S.P.E.I. 1988, Cap. R-4, by Douglas and Margaret Fitzpatrick (the Appellant).
The Appellants appealed the 1992 assessment on October 19, 1992 to The Island Regulatory and Appeals Commission (the Commission.
The Commission heard the appeal by way of written submissions, pursuant to the provisions of Section 29.(3) of the Act.
On December 19, 1994 the Commission issued Interim Order LT94-08, and ordered the Department to:
reduce the assessment of the structure to an assessed value of $37,300 and to undertake a review of the lot and report back to the Commission its recommendation in light of the guidelines presented-and the reasons for this recommendation-by January 31st, 1995.
On January 19, 1995 the Department responded to the Commission's decision. Upon analysis of the property, the Department recommended that the subject property be rated as 25% poorer than average.
On May 10, 1995, the Commission received a submission from the Appellants who stated they had reservations about location and access.
2. Discussion & Findings
The Commission has reviewed the submissions 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 rated the subject lot a 10 while the average rating for lots in the area is 12.5. Although the Department concluded the subject lot to be 25% poorer than average this figure should actually be 20%.
The Appellants argue against the approach used by the Department. Such differences of opinion are to be expected. There is rarely one "right" approach. Where the Department has acted reasonably in its evaluation, the Commission will not attempt to revise its figures. The approach taken in this case appears to us to be reasonable.
The Commission accepts the Department's submission and orders the Department to vary the assessment to reflect that the subject property is 20% 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 $8,000.
The building valuation was decided in the Commission's Interim Order LT94-08.
The Commission finds and determines that
1. The subject property shall be assessed at $8,000;
3. Disposition
An Order to have the Minister revise the 1992 assessment of the lot to $8,000 will therefore be issued.
IN THE MATTER of an appeal by Douglas and Margaret Fitzpatrick against a decision of the Minister of Finance with respect to the 1992 assessment of residential property number 612457 located in Stanley Bridge, P.E.I.
Order
WHEREAS Douglas and Margaret Fitzpatrick (the Appellants) appealed to The Island Regulatory and Appeals Commission (the Commission), in written notice dated October 19, 1992, against a decision of the Minister of Finance with respect to the 1992 assessment of residential property number 612457 located in Stanley Bridge, Prince Edward Island;
AND WHEREAS the Commission heard the appeal by way of a paper hearing conducted in Charlottetown;
AND WHEREAS an Interim Order was rendered on December 19, 1994;
AND WHEREAS further submissions were received from the Minister and the Appellants;
AND WHEREAS the Commission has issued its findings in this matter in accordance with the Reasons for Order issued with this Order;
NOW THEREFORE, pursuant to the Island Regulatory and Appeals Commission Act and the Real Property Assessment Act,
IT IS ORDERED THAT
1) the Minister vary the 1992 assessment of the structure to $37,300; and
2) the Minister vary the 1992 assessment of the lot to $8,000.
DATED at Charlottetown, Prince Edward Island, this 28th day of June, 1995.
BY THE COMMISSION:
Linda Webber, Chair
John L. Blakney, Vice-Chair
Debbie MacLellan, 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.
