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

 

CONCERNING:

 

 

Ezmmer Saban

 

APPELLANT

 

AND

 

 

Assessor Of Area #26 - Prince George

 

RESPONDENT

 

Appeal No.:	2010-26-00006
Refer to as:	Saban v. Area 26 (2010 PAABBC 20100697)
Date of Decision:	June 1, 2010
Property:	26-57-757-05169.000 Prince George Rural
Heard:	By Written Submissions, closing May 28, 2010
Board Panel:	Cheryl Vickers, Panel Chair

 

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

 

[2] The Appellant is the owner of the property that is the subject of this appeal.  The owner did not file an appeal to the Review panel within the time 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 owner says he did not receive his “notice” on time.  I assume he is referring to the Notice of Assessment that BC Assessment is required to send to the owner of property.  He does not elaborate as to what “on time” might mean.  I cannot tell whether the notice was not received until after the deadline for filing a complaint or whether it was received shortly in advance of the deadline but leaving little time to meet the deadline.  I have no evidence as to whether the reason the Notice of Assessment was not received on time was because the owner was absent, had moved, or because it had been mailed to the wrong address.  In short I have no evidence as to the circumstances that would explain why the Notice of Assessment was not received on time and consequently have no evidence as to whether or not the failure to file a complaint to the review panel was due to circumstances beyond the owner’s control.

 

[4] Section 50(4.2) of the Act provides that all evidence on which the owner relies in support of the reasons why leave should be granted must be filed with the notice of appeal.  Despite this requirement, by letter dated May 13, 2010, I sought further information from both the Appellant and the Assessor but received no response to my questions.

 

[5] The evidence does not satisfy me that the failure of the owner to file a complaint to the Review Panel within the time required by section 33(2) of the Act was due to circumstances beyond the owner’s control.  I, therefore, decline to exercise the Board’s discretion to grant leave to appeal.

 

ORDER

 

[6] Leave to appeal is denied.