The respondent property owner successfully sued the appellant municipality in Small Claims Court for a refund of property taxes paid on submerged lands, with the trial judge relying on the doctrine of unjust enrichment.
The municipality appealed to the Divisional Court.
The Divisional Court allowed the appeal and dismissed the action, holding that the Assessment Act provides a comprehensive and exclusive statutory code for assessment disputes.
The equitable doctrine of unjust enrichment cannot be used to bypass or override the statutory appeal mechanisms available to the property owner.
