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

 

CONCERNING:

 

 

Dirk Brinkman

Joyce C Murray

 

APPELLANTS

 

AND

 

 

Assessor Of Area #04 - Central Vancouver Island

 

RESPONDENT

 

Appeal No.:	2010-04-00088
Refer to as:	Brinkman et al. v. Area 04 (2010 PAABBC 20100687)
Date of Decision:	May 31, 2010
Properties:	04-69-769-16651.000, Alberni Rural 04-69-769-16651.010, Alberni Rural
Heard:	By Written Submissions, received May 27, 2010
Board Panel:	Cheryl Vickers, Panel Chair

 

[1] This is an application for reconsideration of the Registrar’s opinion that the Board does not have jurisdiction in this appeal.

 

[2] The Appellant, Mr. Brinkman, mailed a notice of appeal on April 30, 2010.  The envelope in which the notice of appeal was contained was addressed to the Property Assessment Review Panel in Nanaimo.  Mr. Brinkman’s evidence is that he used this address at the direction of an individual in the Land Office in New Westminster.  The envelope was received by the Central Vancouver Island Assessment Area Office on May 5, 2010 and forwarded to the Board.  The Board received the notice of appeal on May 11, 2010.

 

[3] Section 50(3) of the Assessment Act requires that a notice of appeal must be filed with the Board by April 30.  For the application to be “filed” with the Board, it must either be sent to the Board in advance of April 30 or received by the Board by April 30.  Mailing to the Assessor or the Review Panel does not constitute mailing to the Board.  (Thompson, et al v. Assessor of Area 24, 1999 PAABBC 19991276; Gulmans, et al v. Assessor of Area 23, 2004 PAABBC 20040944).  The Court of Appeal has found that the Board has no discretion to waive or extend the legislated deadline (Pacific Rim Resort Properties Inc. v. Assessor of Area 05, 2005 BCCA 241).  Although the letter of appeal had been mailed by April 30, it was not mailed to the Board but to the Review Panel c/o the Assessor’s office.  The Board received the Appellant’s letter of appeal on May 11, 2010.  It, therefore, has no jurisdiction to hear the appeal.

 

[4] The Appellant suggests that because he was directed by someone in the Land Office to use the incorrect address that the Board should find it has jurisdiction.  The Decision Notice from the 2010 Property Assessment Review Panel from which the appeal is filed, clearly sets out under the heading “Right to Appeal” the process for filing an appeal including the correct address of the Property Assessment Appeal Board, as well as fax, email and website instructions.  The Appellant had these instructions – he used the Decision Notice as his notice of appeal – and should have followed them. 

 

[5] I conclude the notice of appeal was not filed in accordance with the requirements of the Act and, therefore, the Board does not have jurisdiction in this appeal.