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

 

CONCERNING:

 

 

World'S Famous Building Corporation

 

APPELLANT

 

AND

 

 

Assessor Of Area #09 - Vancouver Sea To Sky Region

 

RESPONDENT

 

Appeal No.:		2010-09-00005
Refer to as:	World’s Famous Building Corporation v. Area 09 (2010 PAABBC 20100561)
Date of Decision:		May 20, 2010
Property:		09-39-200-026-178-590-94-0000 City of Vancouver
Heard:		By Written Submissions, closing May 19, 2010
Board Panel:		Cheryl Vickers, Panel Member

 

[1] This is an application for leave to appeal under section 50(1.1) of the Assessment Act. 

 

[2] The owner failed to file a complaint to the Property Assessment Review Panel as required by the Assessment Act.  The Board may grant leave to appeal to the Board if it is satisfied that the owner’s failure to file a complaint to the Review Panel as required was due to circumstances beyond the owner’s control.

 

[3] The owner says the reason he failed to file a complaint to the Review Panel is that the 2010 Notice of Assessment for the property incorrectly indicated that the 2010 assessed value was lower than the 2009 assessed value.  He thought, therefore, that the assessed value had decreased in 2010 from the previous year when, in fact, it had increased.  The Assessor does not dispute the owner’s evidence that the 2010 Notice of Assessment reflected the incorrect 2009 assessed value.

 

[4] I am satisfied that the owner’s failure to file a complaint to the 2010 Review Panel was due to circumstances beyond his control.  The content of the Notice of Assessment is not a matter within the owner’s control.  If the Notice of Assessment does not reflect accurate information, or is misleading, an owner does not have a fair opportunity to consider whether an appeal is warranted.

 

ORDER

 

[5] The Board grants leave to appeal.