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

 

CONCERNING:

 

 

532899 BC Ltd

 

APPELLANT

 

AND

 

 

Assessor Of Area #08 - Vancouver Sea To Sky Region

 

RESPONDENT

 

Appeal No.:	2010-08-00047
Refer to as:	532899 BC Ltd v. Area 08 (2010 PAABBC 20100861)
Date of Decision:	June 4, 2010
Properties:	08-48-390-502202.035, 3829 Sunridge Drive, District of Whistler 08-48-390-502482.014, 4966 Horstman Lane, District of Whistler 08-48-390-502482.015, 4970 Horstman Lane, District of Whistler 08-48-390-504270.002, 2259 Nordic Drive, District of Whistler
Heard:	By Written Submissions, received on June 2, 2010
Board Panel:	Simmi K. Sandhu, 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, 532899 BC Ltd, emailed to the Board a notice of appeal on May 6, 2010.  The Appellant says that the appeal deadline of April 30 be waived as the assessments are in gross error and it is the government’s responsibility that the assessments be accurate.  The delay in filing the appeal was to allow the Appellant time to confirm their views and to consult with others. 

 

[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.  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).  There is no dispute that the notice of appeal was emailed to the Board May 6, 2010, after the appeal deadline. The Board has no discretion to waive the deadline and accept the appeal for the reasons outlined by the Appellant.  The Board, therefore, has no jurisdiction to entertain an application for leave to appeal or to hear the appeal.

 

[4] 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.