What is the combined effect of s. 19(1) and s.19(8) of the Assessment Code on a long standing residential property?
British Columbia, Canada
The following excerpt is from Aulinger v. British Columbia (Assessor of Area No. 9 - Vancouver), 2007 BCSC 723 (CanLII):
Mr. Justice Cohen in Leung v. Richmond/Delta (Assessor) Area #11, 2006 BCSC 877, 150 A.C.W.S. (3d) 982 examined in a slightly different context the combined effect of s. 19(1) and s. 19(8), and concluded at ¶3 and 43 that s. 19(8) is intended to protect homeowners of long standing from the tax effect of rezoning or redevelopment that would permit a more profitable use of the property. As I read his reasons, he also read s. 19(8) as confined in its effect to the consideration of the property’s “use” as but one of the available factors for the assessor’s consideration:
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