MUNICIPAL BOARDS AND TRIBUNALS - Appeals and judicial review - Grounds - Error of law

Law360 Canada (October 28, 2022, 9:29 AM EDT) -- Appeal by Prospect Properties Inc. (Prospect) from a Saskatchewan Municipal Board Assessment Appeals Committee (Committee) decision which overturned the board of revision for the City of Moose Jaw (Board) decision allowing Prospect's appeal against the 2019 assessment of its hotel. Prospect argued that the Committee erred in law by misapplying the applicable standard of review to the Board's findings of fact, among others. Prospect was the lead appellant for 13 owners of hotel properties located in Moose Jaw. The Board set aside the 2019 assessments finding that the Saskatchewan Assessment Management Agency (SAMA) had used properties that were not compatible to the subject property when determining the capitalisation rate (Cap Rate) under the income approach to valuation. Following an appeal by the City of Moose Jaw, the Committee held that the Board Decision was unreasonable. It found the Board erred when it concluded there were sufficient sales of hotels to calculate a Cap Rate. The Committee also said the Board erred by failing to review SAMA's decision to utilise the ratio comparison method (RCM) under the comparable neighbourhood method (CNM) in its preparation of the 2019 assessments. Finally, the Committee stated the Board erred by using a Cap Rate that was based on five province-wide hotel sales to reassess the subject hotels because that remedy was not raised in the Prospect's notice of appeal to the Board. Prospect was granted leave to appeal the Committee Decision....
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