The respondent sought a writ of mandamus to compel the municipal assessor to amend the 1980 real estate assessment roll to reflect the median proportion introduced by the new Act respecting municipal taxation.
The Superior Court dismissed the application, but the Court of Appeal reversed, holding that the assessor had an automatic duty to amend the roll.
The Supreme Court of Canada allowed the appeal, concluding that the new Act did not require the assessor to take the median proportion into account when preparing the roll, but only to indicate it on the roll once prepared.
As the assessor did not fail to perform a statutory duty, mandamus was not available.
