The Appellant provincial municipal assessor (“Assessor”) was granted leave to appeal pursuant to section 63 of the Municipal Assessment Act on the question of whether the municipal board (“Municipal Board”) committed an error of law by determining that the entire real property assessment roll for the Respondent Seagram Company (“Seagram”) was open for review when Seagram appealed its 1999 amended assessment. The success on the appeal was split between the Respondent and the Appellant, with the court finding that the Municipal Board committed an error of law by determining that the real property assessment for one parcel of the Seagram land was open for review because Seagram had no right of appeal in regard to the 1999 amended taxes for that parcel of land, and that the Municipal Board did not commit an error of law by determining that the entire real property assessment for the second parcel of land was open for review when Seagram appealed its 1999 supplementary taxes for roll no. 199700. The matter was referred back to the Municipal Board for further consideration.
Administrative law – Municipalities – Property assessment – Appeals – Jurisdiction – Judicial review – Compliance with legislation – Right of appeal – Standard of review – Correctness Manitoba (Provincial Municipal Assessor) v. Seagram Co., [2003] M.J. No. 393, Manitoba Court of Appeal, November 3, 2003, Huband, Philp, Twaddle, Hamilton and Freedman JJ.A. Seagram had owned ...