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ARTICLE · 11 SEPTEMBER 2015

Property Assessment: Assessors Should Not Change Applicable Tests At Whim

Norton Rose Fulbright Canada LLP
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Property assessors with the BC Assessment Authority and the Property Assessment Appeal Board (the "Board") are not typically bound by precedent in the same manner as are courts.

CanadaReal Estate and Construction
Norton Rose Fulbright Canada LLP
Norton Rose Fulbright Canada LLP
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Property assessors with the BC Assessment Authority and the Property Assessment Appeal Board  (the "Board") are not typically bound by precedent in the same manner as are courts.  However, if an assessor or the Board interprets the Assessment Act and the regulations under this Act inconsistently with their previous interpretation, a court may find their decision to be unreasonable. This principle was recently illustrated in Aspen Planers Ltd. v. Assessor of Area #23, 2015 BCSC 1573. 

The technical question in Aspen was whether certain buildings were separate industrial improvements, or whether they formed part of pre-existing structures.  The answer to this question affected how the buildings were to be valued and, accordingly, how much property tax would be payable. 

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