J. THE COURT OF APPEAL FOR SASKATCHEWAN Citation: 2005 SKCA 61 Date: 20050512 Between: Docket: 1111 HDL Investments Inc. et al. Prospective Appellants (Appellants) and City of Regina and Saskatchewan Assessment Management Agency Prospective Respondents (Respondents) Before: Bayda C.J.S. Counsel: Leonard D. Andrychuk, Q.C. for the Prospective Appellants Byron G. Werry for the Prospective Respondent City of Regina Application: From: Assessment Appeals Committee Saskatchewan Municipal Board Heard: May 11, 2005 Disposition: Leave granted Written Reasons: May 12, 2005 By: The Honourable Chief Justice Bayda BAYDA C.J.S. [1] The applicants will have leave, pursuant to s. 33.2(2) of The Municipal Board Act, S.S. 1988-89, c. M-23.2, to appeal to this Court against the decision of the Saskatchewan Municipal Board Assessment Appeals Committee rendered in this matter on the 16th day of February 2005 on the questions of law arising out of the following grounds of appeal. A. The Committee erred by mischaracterizing, misreading or ignoring the decision of this Court in Harvard Developments Ltd. et al v. The City of Regina et al, 2004 SKCA 103 (CanLII) (the “HDL Decision”), which confirmed the decision of the Board of Revision in appeal 98-520 that the Wascana Energy Building sale could not be used for MAF purposes, when the Committee decided to overturn the Board’s decision to exclude the said sale from the MAF sales array. B. The Committee erred by grounding its decision on the premise that the only issue before the Board and the Committee was whether the assessor had properly adjusted the sale of the Wascana Building, and ignoring and failing to deal with one of the Appellants’ main arguments concerning the Wascana building sale, such argument being that the sale price of that building could not be adjusted to represent typical market value transaction per the Manual Document 1.1.6. C. The Committee erred in its interpretation or application of the HDL Decision or Document 1.1.6 of the Manual, or ignore the evidence before it, when it determined that the assessor had correctly performed all necessary adjustments under Document 1.1.6. D. The Committee erred in its interpretation or application of Document 1.1.6 of the Manual when it determined that the question of whether sale is capable of adjustment or is properly adjusted is to be determined by reference to the assessment Neighbourhood in which the building is placed. [2] There will be an order in accordance with the above. Costs in the cause. DATED at the City of Regina, in the Province of Saskatchewan, this 12th day of May, A.D. 2005. BAYDA C.J.S.
The applicants apply for leave to appeal pursuant to s. 33.2(2) of The Municipal Board Act to appeal to this Court against the decision of the Saskatchewan Municipal Board Assessment Appeals Committee. HELD: Leave is granted to appeal.