2 total
The value of an Environmental Compliance Approval must be reflected in a landfill's property assessment.
The parties stated a question of law to the Assessment Review Board regarding whether the market value of the rights associated with an Environmental Compliance Approval (ECA) should be reflected in the current value of a landfill site for property assessment purposes.
The Board held that the principle established by the Court of Appeal in Restfulcare applies to landfills, meaning that where lands have an inherent capacity for a certain use and a government approval authorizes that use, the value of the approval is a component part of the value of the land.
Consequently, the Board concluded that the market value of the rights associated with the ECA must be reflected in the current value of the landfill site.
Motion for stated case dismissed; Board must answer valuation question itself rather than deferring to court.
The moving parties brought a motion requesting the Assessment Review Board state a case to the Divisional Court under section 43(1) of the Assessment Act.
The proposed question asked whether the market value of rights associated with an Environmental Compliance Approval should be reflected in the current value of a landfill site.
The Board dismissed the motion, finding that the question was either a mixed question of fact and law or a question of law that would attract deference on a reasonableness standard.
The Board concluded that specialized tribunals should not bypass their statutory role by referring questions to the court that the tribunal is expected to answer itself, even when all parties consent.
