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

 

CONCERNING:

 

 

Hilton Whistler Resort

 

APPELLANT

 

AND

 

 

Assessor Of Area #08 - Vancouver Sea To Sky Region

 

RESPONDENT

 

Appeal No.:	2010-08-00101
Refer to as:	Hilton Whistler Resort v. Area 08 (2010 PAABBC 20101548)
Date of Decision:	July 15, 2010
Property:	08-48-390-502359.127 (2009 Supplementary Roll) District of Whistler
Heard:	By Written Submissions, closing on July 12, 2010
Board Panel:	Simmi K. Sandhu, Panel Chair

 

 

[1] This is an application for leave to appeal pursuant to section 50(1.1) of the Assessment Act, (the Act), received on June 8, 2010.  The Assessor responded on June 10, 2010.

 

[2] The Appellant is the “owner” of the property and did not file a complaint to the Property Assessment Review Panel as required by section 33(2) of the Act.  Section 50(4.3) of the Act provides that the Board may grant leave to appeal if it is satisfied that the owner’s failure to file a notice of complaint within the time required by section 33(2) was “due to circumstances beyond the owner’s control”.  The onus is on the owner to provide evidence in support of reasons why leave should be granted. 

 

[3] The ordinary meaning of the words “circumstances beyond the owner’s control” mean circumstances or events that were not created by a lack of diligence or efficiency on the part of the owner, circumstances that could not reasonably have been foreseen by the owner, or circumstances that with reasonable efforts on behalf of the owner could not have been avoided.  To turn it around, if there is something the owner could have done to avoid the circumstance, the circumstance was within the owner’s control rather than beyond their control.  Such an interpretation accords with the scheme of the Assessment Act to provide an annual system of assessments with time limits for the filing of appeals so that the roll may be adjudicated and finalized in a timely way.

 

[4] The evidence and reasons provided in support of the application are that the notice of assessment did not go to the owner of the property whose address is in Toronto, as did the property tax notice, but to the Hilton Hotel and to a contact person that left the company two years ago.  However, BC Assessment advises that the mailing address on record was changed in 2008 by request of the manager of the property to c/o Hilton Whistler Resort.  They say if the mail was not forwarded correctly, this is an internal communication breakdown. 

 

[5] I am not satisfied there were circumstances beyond the owner’s control.  The Hilton Whistler Resort specifically advised BC Assessment, in writing, in 2008, to amend their records and they provided BC Assessment with the mailing address to which the assessment notices should go.  This is not disputed nor is the fact that the assessment notice was received at the address on record.  BC Assessment simply followed the instructions they were given by the owner.  If the assessment notice was not forwarded to the correct person thereafter, this is an internal matter for the owner, and certainly is a circumstance entirely within the owner’s control.  The Notices clearly set out the appeal deadlines and process that must be followed to appeal the assessments.  However, that process was not followed and the deadline to file to the Board was not met. 

 

[6] Therefore, I am not satisfied that there were not steps the owners could have taken to avoid missing the deadline for filing a complaint to the Review Panel.  Consequently, I am not satisfied there were circumstances beyond the owners’ control and decline to exercise the Board’s discretion to grant leave to appeal.

 

ORDER

 

[7] Leave to appeal is denied.