Decision and Order
IN THE MATTER OF AN APPEAL PURSUANT TO S. 50 OF THE ASSESSMENT ACT
CONCERNING:
AND
Assessor Of Area #22 - East Kootenay
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Appeal No.: |
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Refer to as: |
Kumpers v. Area 22 (2010 PAABBC 20100696) |
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Date of Decision: |
June 1, 2010 |
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Property: |
Invermere Rural |
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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.
[2] The owner’s complaint to the Property Assessment Review Panel was late. 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 legislated time frame was due to circumstances beyond the owner’s control.
[3] The owner seeks leave to appeal “due to the length of time it sometime takes to receive mail from Invermere”. He submits he was, therefore, unable to appeal on time.
[4] I have insufficient evidence to determine that the reason the owner failed to file an appeal on time was due to circumstances beyond his control. I have no evidence that the Notice of Assessment was not received or that it was received after the deadline for filing an appeal. I have no evidence of other circumstances in the owner’s life that would have made it impossible to file an appeal in a timely manner.
[5] I am not satisfied there were circumstances beyond the owner’s control preventing the owner from filing a complaint to the review panel on time and decline to exercise the Board’s discretion to grant leave to appeal.
ORDER
[6] The Board does not have jurisdiction to hear the appeal and will close its file.