Supreme Court

Decision Information

Polar Panda Developments Ltd. v City of Yellowknie

Court Supreme Court
Date 1994-03-14
Other citations [1994] NWTR 141
File numbers CV 03213
Judge(s) de Weerdt
Location Yellowknife
Cases and statutes considered Cases considered:
Canada Tungsten Mining Corp. v. Northwest Territories (Department of Municipal and Community Affairs), [1993] N.W.T.R. 242 (S.C.)
Johns-Manville Canada v. R., [1985] 2 S.C.R. 46
Grey v. Pearson (1857), 6 H.L. Cas 61

Statutes considered:
Property Assessment and Taxation Act, R.S.N.W.T. 1988, c. P-10, s. 1
Property Assessment and Taxation Act, R.S.N.W.T. 1988, c. P-10, s 2
Property Assessment and Taxation Act, R.S.N.W.T. 1988, c. P-10, s. 6
Property Assessment and Taxation Act, R.S.N.W.T. 1988, c. P-10, s. 7
Property Assessment and Taxation Act, R.S.N.W.T. 1988, c. P-10, s. 11
Property Assessment and Taxation Act, R.S.N.W.T. 1988, c. P-10, s. 15
Property Assessment and Taxation Act, R.S.N.W.T. 1988, c. P-10, s. 16
Property Assessment and Taxation Act, R.S.N.W.T. 1988, c. P-10, s. 69
By-Law No. 3453: Property Classification By-law
Decision information:

Abstract: .Appeal against an order of the Assessment Appeal Tribunal confirming an assessment of certain improvements made under the Property Assessment and Taxation Act allowed in part. The issue to be determined was whether the Tribunal erred in law on the face of the record by refusing to change the property classifications as requested by the Appellant pursuant to By-law 3453 (Property Classification By-law)
Decision: The appeal was allowed in part. Lots 10, 11 and 12 were correctly classified by the Tribunal as "commercial high rise". Lots 7,8, and 9 and the improvements on those lots, pursuant to the by-law should be classified as "commercial low-rise". The matter was referred back to the Tribunal for assessment of Lots 7, 8, and 9 .
Subjects: Municipal law - By-laws and resolutions - Interpretation
Taxation - Real property tax - Assessment - Method of assessment
Keywords: ò

Decision Content

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