Stated Cases & Judicial Review

There are two ways a Board decision may be brought before the Supreme Court: stated case under the Assessment Act or judicial review under the Judicial Review Procedure Act.  

Stated Case of a Board Decision on Appeal

If you are affected by a decision of the Board on appeal, you may appeal to the Supreme Court of British Columbia.  An appeal can only be made on a question of law and is known as a “stated case”.  The proceedings are not a complete re-hearing of the property assessment appeal.  The Court will have the evidence that was presented to the Board.  You can make submissions on whether the Board made an error of law, but cannot present new evidence that was not before the Board in the appeal. 

You must file a stated case by sending the request to the Board within 21 days from when you received the Board’s decision. Your request, called a Requirement to State a Case, must include the questions of law you want the Supreme Court to answer.  There is no provision in the Assessment Act to extend this 21-day deadline.  If the Requirement does not contain proper questions of law, you will be advised to provide properly worded questions of law which must be received within the 21-day deadline from the receipt of the original decision.

Person Affected by a Decision of the Board on Appeal

The only person who may file a stated case is a person affected by a decision of the Board on appeal.  The Courts have interpreted that this does not permit appeals by certain non-taxpayers.

The stated case process only applies to certain decisions of the Board.  For example, it does not apply to a decision on costs by the Board.  The Board cannot provide advice to you as to whether or not a decision is a decision of the Board on appeal.  

If you do not meet the requirements to file a stated case, you may still be able to file a judicial review (see below).

Questions of Law Alone

You must clearly word how you think the Board erred in question format.  The questions must relate to the Board’s decision.  

An error of law arises when the Board:

1. misinterprets or misapplies a section of the Assessment Act;
2. misapplies an applicable principle of general law; 
3. acts without any evidence;
4. acts on a view of the facts, which could not reasonably be entertained, or
5. is wrong in principle in its adoption the method of assessment.

Examples of how you could word your questions are:

• Did the Board err in law by deciding [particular finding you disagree with]?
• Is the Board’s decision [with respect to a certain point] contrary to [a particular law or section of the Assessment Act or a regulation]?
• Did the Board err in law in finding [such and such] by acting without evidence or on a view of the facts which could not reasonably be entertained?

The Board has a form which you can use for preparing your request.  The Board cannot assist you in wording the questions – this is your responsibility along with any advisor or legal counsel you decide to engage.

If you do not provide proper questions of law, the Board will not proceed with the Requirement to State a Case until the proper questions are received within the 21-day deadline.  

What Happens Next?

The Board will circulate the draft stated case to all the parties involved in the appeal for their comments.  The Board will consider the parties’ comments, but has the final say on the wording of the statement of facts contained in the stated case.  The Board will NOT add new facts/evidence or change the findings of the panel in the decision.

The Board must finalize the Notice of Stated Case and file it in the Supreme Court within 21 days of receiving the Requirement to State a Case.  This deadline cannot be extended by the Board.

Once the Notice of Stated Case is filed, the parties must schedule the hearing dates through the Court Registry.  The Assessment Act requires the parties have a hearing within one month of the Notice of Stated Case being filed.  In practice, particularly in the busier registries, the case is often adjourned to a later date for a full hearing.  The parties must advise the Board of hearing dates.  Usually, the Board does not participate in the Court proceeding.

If the Court concludes that the Board erred in law, the appeal will be sent back to the Board.  A further hearing may be required, but sometimes the Board can simply issue an order amending its earlier decision.

Parties may make a further appeal, with “leave” (permission) from the Court of Appeal.

Costs

The Supreme Court usually orders that the unsuccessful party pay the costs of the successful party.  Parties should obtain advice on this subject before proceeding with a stated case.

An Appeal During the Board’s Proceedings 

At any time during an appeal (prior to the Board’s final decision), a question of law may be referred to the Supreme Court either on the initiative of the Board, or at the request of one of the parties.  The Board, however, has the discretion to decline a party’s request to state a case prior to the conclusion of an appeal.  If the Board does decide to state a case, we must suspend proceedings, as they relate to the question of law, until the Court renders its decision.

Judicial Review

Certain Board decisions that are not reviewable by stated case under the Assessment Act may be reviewable through judicial review, for example a decision of the Board regarding costs or a decision of the Board refusing to state a case.  The Board cannot provide advice on judicial review or assist in filing a judicial review.

Legal Advice

The Board strongly suggests that you obtain legal advice if you are considering requesting the Board file a stated case or filing a judicial review.  The Board is unable to assist in the drafting of the question(s) of law or the court proceedings.

July 2025