Dreifus v. Royds

Dreifus v. Royds

The Assessment Act mandates that land be assessed at its actual value; while s.69(16) permits reference to assessed values of similar nearby lands as evidence, those assessed values cannot supplant evidence of actual value. The Ontario Railway and Municipal Board erred by relying chiefly on neighbouring assessments and disregarding evidence of actual value; the matter is remitted to the Board for rehearing to determine actual value with due regard to nearby assessments.

Citation
(1920) 61 SCR 326
Parties
Appellant (land Owner): C. J. Dreifus; Respondent (assessment Commissioner): Harvey E. Royds
Court
Supreme Court of Canada
Jurisdiction
Canada
Judgment Date
17 December 1920
Procedural Posture
Assessment Appeal (municipal Taxation) / Appeal to the Supreme Court of Canada From the Ontario Railway and Municipal Board (on Appeal From District Court)
Outcome
Appeal allowed with costs; order remitting the matter to the Ontario Railway and Municipal Board for rehearing to determine the actual value of the lands consistent with the Assessment Act.
Legal Topics
Property Assessment, Actual Value Principle, Assessment Act S.40(1) and S.69(16), Standard of Review and Remit for Rehearing
Source Language
English
Taxation Property Law Administrative Law Property Assessment Actual Value Principle Assessment Act S.40(1) and S.69(16) Standard of Review and Remit for Rehearing

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Parties

C. J. Dreifus

Appellant (land Owner)

Harvey E. Royds

Respondent (assessment Commissioner)

Procedural Posture

Assessment Appeal (municipal Taxation) / Appeal to the Supreme Court of Canada From the Ontario Railway and Municipal Board (on Appeal From District Court)

Legal Issues

  1. 1 Whether land must be assessed at its actual value under the Assessment Act
  2. 2 Whether the Ontario Railway and Municipal Board erred by treating assessed values of adjacent lands as controlling over evidence of actual value
  3. 3 Whether the Supreme Court may vary the Board's decision only where the Board proceeded on an erroneous principle and whether remittal for rehearing is appropriate

Ratio Decidendi

The Assessment Act mandates that land be assessed at its actual value; while s.69(16) permits reference to assessed values of similar nearby lands as evidence, those assessed values cannot supplant evidence of actual value. The Ontario Railway and Municipal Board erred by relying chiefly on neighbouring assessments and disregarding evidence of actual value; the matter is remitted to the Board for rehearing to determine actual value with due regard to nearby assessments.

Court Disposition

Appeal allowed with costs; order remitting the matter to the Ontario Railway and Municipal Board for rehearing to determine the actual value of the lands consistent with the Assessment Act.

Orders

  • Appeal allowed with costs
  • Matter remitted to the Ontario Railway and Municipal Board for rehearing to fix assessments according to actual value, with due regard to assessments of similar lands in the vicinity