Decision and Order
IN THE MATTER OF AN APPEAL PURSUANT TO S. 50 OF THE ASSESSMENT ACT
CONCERNING:
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Appeal Nos.: |
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Refer to as: |
Forrest Marine v. Areas 11 & 15 (2010 PAABBC 20101599) |
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Date of Decision: |
July 16. 2010 |
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Properties: |
11-37-306-D-701-930-03-8, District of Delta 15-42-319-1209.402, District of Pitt Meadows |
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Heard: |
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Board Panel: |
Cheryl Vickers, Panel Chair |
[1] This is an application for leave to appeal under section 50(1.1) of the Assessment Act (the Act).
[2] The owner’s complaint to the Property Assessment Review Panel was not received within the time set out in section 33(2) of 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 within the time required by section 33(2) was due to circumstances beyond the owner’s control.
[3] The evidence before me, which is not contested by the Assessor, is that the Appellant mailed letters of complaint respecting the 2010 assessment of a number of properties to the Review Panels on Monday, February 1, 2010. Most of the letters were postmarked February 1, 2010 and received and heard by the Review Panels as valid appeals. For some reason unknown to the Appellant, the letters of complaint for the two properties that are the subject of these appeals were not postmarked on the date they were deposited with Canada Post and therefore not received by the Review Panel as having been made within the time required by section 33(2) of the Act.
[4] I am satisfied that the owner’s failure to file complaints to the Review Panel within the time required by section 33(2) of the Act was due to circumstances beyond the owner’s control. The owner did, in fact, deposit the letters of complaint with Canada Post by the legislated deadline, but for some reason beyond his control the letters were not postmarked in a timely manner.
ORDER
[5] Leave to appeal is granted. The appeals will be referred for appeal management.