MacPhee Pontiac Buick (GMC) Ltd. v. Dartmouth (City)

MacPhee Pontiac Buick (GMC) Ltd. v. Dartmouth (City) Court Court of Appeal Date 1996-02-06 Citation 1996 NSCA 29 Docket CA 118938 Judge/Registrar/Adjudicator Hallett, J. Doane (Honourable Justice) (CA); Hart, Gordon L.S. (Honourable Justice); Freeman, Gerald B. (Honourable Justice) (CA) Document Type Decision Decision Content C.A. No. 118938 NOVA SCOTIA COURT OF APPEAL Cite as: MacPhee Pontiac Buick (GMC) Ltd. v. Dartmouth (City), 1996 NSCA 29 Hallett, Hart, and Freeman, JJ.A. BETWEEN: MACPHEE PONTIAC BUICK (GMC) ) Steven G. Zatzman LIMITED, a body corporate ) for the Appellant Appellant ) ) - and - ) ) ) CITY OF DARTMOUTH, a body corporate, ) Mary Ellen Donovan DIRECTOR OF ASSESSMENT of the Province ) for the Respondent, of Nova Scotia and J. WALTER THOMPSON, ) City of Dartmouth Chair of the Regional Assessment Appeal Court ) ) Randall R. Duplak, Q.C. Respondents ) for the Respondents, ) Province of Nova Scotia ) and J. Walter Thompson ) ) ) Appeal Heard: ) January 11, 1996 ) ) Judgment Delivered: ) February 6, 1996 ) ) THE COURT: Appeal dismissed without costs as per reasons for judgment of Freeman, J.A.; Hallett and Hart, JJ.A. concurring. FREEMAN, J.A.: The appellant received Notice of Assessment dated January 19, 1993, from the Assessment Division of the Department of Municipal Affairs for a total assessment including commercial, business occupancy and residential of $1,698,700 for the 1993 taxation year. On November 24, 1993, without prior notice to the appellant, the Regional Assessment Appeal Court, of its own motion, increased the assessment to $3,667,300 to include omitted lands which should have been included in the original assessment. The appellant applied to quash the increased assessment by certiorari and to reinstate the original assessment by mandamus. This appeal is from the judgment of Justice Jamie Saunders of the Supreme Court of Nova Scotia dismissing the application. In Melville Place Limited v. City of Halifax et al., buildings completed before the assessment roll was compiled were left off the roll. The same considerations apply to omitted lands as to omitted buildings. The issues raised are identical and the two appeals were heard together by agreement of counsel. In Melville Place, the appeal was dismissed and the same reasoning applies to the present appeal. The Assessment Appeal Court had acted within its jurisdiction and there was no breach of natural justice; Justice Saunders was not in error in so concluding. I would adopt the reasons given in Melville Place and dismiss the present appeal without costs. Freeman, J.A. Concurred in: HALLETT, J.A. HART, J.A. C.A. No.118938 NOVA SCOTIA COURT OF APPEAL BETWEEN: MacPHEE PONTIAC (GMC) LIMITED ) Appellant ) - and - ) REASONS FOR ) JUDGMENT BY: CITY OF DARTMOUTH and ) DIRECTOR OF ASSESSMENT and ) Freeman, J.A. J. WALTER THOMPSON ) Respondents ) ) ) ) ) ) )