Nova Scotia (Assessment) v. County Realty Ltd.
The notice of appeal did not meet the statutory requirements of s.86 of the Assessment Act; accordingly the appeal was properly dismissed for insufficiency of notice, for the reasons given in Fitz’s Realty Ltd., 2004 NSCA 13.
Source-derived case information.
- Citation
- 2004 NSCA 14
- Parties
- Appellant: The Director of Assessment; Respondent: County Realty Limited; Respondent: Cape Breton Regional Municipality
- Court
- Nova Scotia Court of Appeal
- Jurisdiction
- Canada
- Judgment Date
- 30 January 2004
- Procedural Posture
- Statutory Appeal Under the Assessment Act / Appeal From Decision of the Nova Scotia Utility and Review Board Heard in the Nova Scotia Court of Appeal
- Outcome
- Appeal dismissed
- Legal Topics
- Sufficiency of Notice of Appeal, Statutory Notice Requirements, Jurisdiction, Dismissal for Non‑compliance
- Source Language
- en
Source-derived case record
Summary, issues, holding and outcome
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Parties
The Director of Assessment
Appellant
County Realty Limited
Respondent
Cape Breton Regional Municipality
Respondent
Procedural Posture
Statutory Appeal Under the Assessment Act / Appeal From Decision of the Nova Scotia Utility and Review Board Heard in the Nova Scotia Court of Appeal
Legal Issues
- 1 Whether the notice of appeal to the Nova Scotia Utility and Review Board complied with s.86 of the Assessment Act
- 2 Whether non‑compliance with s.86 warranted dismissal of the appeal
Ratio Decidendi
The notice of appeal did not meet the statutory requirements of s.86 of the Assessment Act; accordingly the appeal was properly dismissed for insufficiency of notice, for the reasons given in Fitz’s Realty Ltd., 2004 NSCA 13.
Court Disposition
Appeal dismissed
Orders
- Appeal dismissed.
- Costs to respondent County Realty Limited in the amount of $200.00.
Full Case Text
Judgment text and source record
1 paragraphs
Nova Scotia (Assessment) v. County Realty Ltd. Court Court of Appeal Date 2004-01-30 Citation 2004 NSCA 14 Docket CA 208593 Judge/Registrar/Adjudicator Chipman, David (Honourable Justice); Oland, Linda L. (Honourable Justice); Roscoe, Elizabeth A. (Honourable Justice) (CA) Document Type Decision Relations Library Sheet - Nova Scotia (Assessment) v. County Realty Ltd. - 2004 NSCA 14 - 2004-01-30 - Library Sheet Decision Content NOVA SCOTIA COURT OF APPEAL Citation: Nova Scotia (Assessment) v. County Realty Ltd., 2004 NSCA 14 Date: 20040130 Docket: CA 208593 Registry: Halifax Between: The Director of Assessment holding office as such pursuant to the provisions of the Assessment Act, R.S.N.S. 1989, c. 23 Appellant v. County Realty Limited and the Cape Breton Regional Municipality Respondents Judges: Roscoe, Chipman and Oland, JJ.A. Appeal Heard: January 28, 2004, in Halifax, Nova Scotia Held: Appeal dismissed with costs to the respondent in the amount of $200.00, per reasons for judgment of Roscoe, J.A.; Chipman and Oland, JJ.A. concurring. Counsel: Randall R. Duplak, Q.C., for the appellant H. F. MacIntyre, Q.C., for the respondent County Realty Ltd. (by written submission only) No one appearing for other respondent Reasons for judgment: [1] This is an appeal from a decision of the Nova Scotia Utility and Review Board, reported as [2003] N.S.U.R.B.D. No. 107 (Q.L.), 2003 NSUARB 118 . The appeal was heard at the same time as the appeal in Director of Assessment v. Fitz’s Realty Ltd., 2004 NSCA 13, and concerns the same issue, that is, the sufficiency of a notice of appeal to the Board pursuant to the Assessment Act, R.S.N.S., 1989 c.23, s. 86. [2] For the reasons given in the Fitz’s Realty appeal, this appeal is also dismissed, with costs to the respondent County Realty Limited in the amount of $200.00. Roscoe, J.A. Concurred in: Chipman, J.A. Oland, J.A.