Jack A. Walker

The moving party sought leave to appeal a decision of the Assessment Review Board dated October 6, 2022.

The Divisional Court granted the motion for leave to appeal.

Costs were reserved to the panel hearing the appeal, subject to the quantum of costs being fixed at the agreed amount of $2,500 all inclusive.

The Municipal Property Assessment Corporation (MPAC) appealed a decision of the Assessment Review Board regarding the valuation of a residential property.

The Board had found that MPAC failed to meet its burden of proving the property's current value and, as a result, fixed the assessment at the last uncontested value rather than determining the current value.

The Divisional Court allowed the appeal, holding that the Board's approach was contrary to the Assessment Act, which strictly requires the Board to determine the current value of the property.

The matter was remitted back to the Board.

A stated case was brought before the Divisional Court regarding whether a municipality's Property Negotiator/Appraiser had the authority to file assessment complaints without prior specific authorization from the Municipal Council.

The Court held that while the act of filing the complaint was purely administrative and authorized by by-law, the decision to pursue the appeal required authorization or ratification by Council within a reasonable time.

Because the Council's resolution attempted to delegate the decision-making power rather than ratify the administrative action, the Court found the process deficient and concluded there were no valid complaints before the Assessment Review Board.