Decision and Order
IN THE MATTER OF AN APPEAL PURSUANT TO S. 50 OF THE ASSESSMENT ACT
CONCERNING:
Christopher Robb
AND
Assessor Of Area #17 - Penticton
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Appeal No.: |
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Refer to as: |
Robb et. al. v. Area 17 (2009 PAABBC 20091597) |
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Date of Decision: |
January 6, 2009 |
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Properties: |
See Schedule “A” |
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Heard: |
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Submissions: |
From the Appellant, dated September 21, 2009 and October 2, 2009 |
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From the Respondent, dated August 26, 2009, October 6, 2009 and November 25, 2009 |
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Board Panel: |
Donald H. Risk, QC, Panel Chair |
INTRODUCTION
[1] Further to my Order of November 25, 2009, I requested further submissions and evidence from the parties on the appropriate split in the land values for the subject properties between the relevant tax codes. The Assessor provided their evidence on the proposed but the Appellants did not provide anything on this issue, although they were given the opportunity to do so.
[2] Therefore, I accept the split between the tax codes for the land values as proposed by the Assessor and make the following Order to amend the assessment rolls.
ORDER
[3] The Board orders the Assessor to amend the 2009 assessment rolls as follows on Appendix A.
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SCHEDULE "A" |
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ROBB |
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2009-17-00026 |
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LAND: |
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IMPROVEMENTS: |
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FROM: |
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TO: |
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FROM: |
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TO: |
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ROLL NUMBER |
Tax Code |
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Tax Code |
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17-51-713-04008.000 |
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28,900 |
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22,300 |
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13 |
212,000 |
13 |
163,400 |
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17-51-713-04131.000 |
00 |
146,000 |
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42,400 |
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13 |
57,000 |
13 |
16,400 |
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17-51-713-04907.000 |
00 |
99,200 |
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73,600 |
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13 |
137,000 |
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101,600 |
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17-51-713-04908.000 |
00 |
152,000 |
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44,100 |
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13 |
50,900 |
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14,700 |
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17-51-713-06972.000 |
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403,000 |
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372,000 |
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13 |
30,300 |
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28,000 |
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17-51-713-07154.000 |
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327,000 |
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302,400 |
92,900 |
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92,900 |
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13 |
115,000 |
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106,300 |
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17-51-713-07155.000 |
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- |
00 |
- |
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13 |
60,000 |
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53,000 |
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17-51-713-07155.005 |
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69,500 |
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63,800 |
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13 |
198,000 |
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181,400 |
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17-51-713-07155.100 |
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26,400 |
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16,100 |
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13 |
149,000 |
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91,300 |
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17-51-713-07155.200 |
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149,000 |
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43,200 |
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13 |
14,700 |
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4,300 |
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17-51-713-09072.000 |
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189,000 |
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122,700 |
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13 |
1,900 |
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3,800 |
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