PROPERTY ASSESSMENT APPEAL BOARD
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Decision and Order

IN THE MATTER OF AN APPEAL PURSUANT TO S. 50 OF THE ASSESSMENT ACT

 

CONCERNING:

 

 

Belkorp Properties Ltd

 

APPELLANT

 

AND

 

 

Assessor Of Area #14 - Surrey/White Rock

 

RESPONDENT

 

Appeal No.:

2008-14-00024; 2009-14-00073

 

Date of Decision:

January 21, 2010

 

Property:

14-36-326-6209-90002-1

13221 76 Avenue, City of Surrey

 

Board Panel:

Cheryl Vickers, Panel Chair

 

AMEND ORDER

 

The Board’s Order of January 6, 2010 is amended to correct the following typographical errors as follows:

 

[18] Linda Richards, on behalf of the Assessor, provides an appraisal report appraising the Property as of July 1, 2007.  Ms. Richards determines the value of the site as vacant,...

 

[24] Ms. Richards places most weight on the estimate of value indicated by the third method in reliance on the sales evidence of both improved and vacant sites.  ...

 

[26] While critical of Ms. Richards' appraisal, ...

 

[27] On the basis of Ms. Richards' appraisal, ...

 

[36] The sales provided in Ms. Richard's appraisal ...

 

[37] While concluding the market value of the Property is in excess of $5.3 million, the Assessor does not recommend the Property be assessed in accordance with Ms. Richards' determination of actual value, ...

 

[41]..... rounded (using a 7% cap rate).  Both of these values are below the market value of the land determined by Ms. Richards’ appraisal at $4,861,000.  From a market ...