—— MAIL Bo

Assessor shows contempt

Dear Editor:

Jan- Christian Sorensen reports (Nov.

thar BC Assessment refuses we

change its policy of inciuding GST i
assessments. This is in spite of rulings
trom the Property Assessment Appeal
Board and the Supreme Court of B.C,
that such practise is inappropriate,

Hf the article reports the assessor cor-
rectly, it appears that the assessar has
disdain and contempt for the board, the
court, the law, and taxpayers in general.
B.C. Assessment, like the Property
Assessment Appeal Board, is a quasi-
judicial body — they get their authority
from lexislation that they must uphold.

A_ general principle of law is that
junior judicial authorities abide by the
tulings of more senior authorities. The
board and the court are senior to BC
Assessment in the judicial pecking
order. For BC Assessment to ignore the
direct ruling of a more senior authority
is egregious and reprehensible.

Last) February, the
Assessment Appeal Board ordered the
assessor to amend the 1996 and 1997

Property:

for the amended assessment notitica-
tion. This is in spice of case law and the
Assessment Act that says the assessor is
supposed to set promptly. Again, this
appears to be negligent or contempuble
behaviour.

Your readers may be interested to
know that the Assessment Act has 3 pro-
vision te allow other property owners to
receive reassessment notices where the
board finds that others have been
assessed above or below actual value.
Although the board found chat it was
inappropriate for the assessor to include
GST in the assessment of other proper-
ties, it Giled to go further to consider
equity and the possibility of ordering
reassessments for other overtaxed own-
ers.

The Wedleys and a few other taxpay-
ers who had GST included in’ their
assessments raised the equity issue in
front of the BC Supreme Court. Before
that court, the assessor argued that the
Wedleys and other parties were not
allowed to ask for equity. This is an
exampie of your assessment authority i in
action.

basis of technicalities. Phe other taxpay-
ers, but not the Weedless, were denied
standing because they were not the ones
who appealed the Wedley assessment.

The Wedlevs asked for equity on behalf

of the others, but the court refused to
address the issue on the grounds that
the Wedleys had not made a specific
enough request for equity during the
hearing before the board.

We have the unusual situation where
(1) the assessor, panel and board did
not determine equity, (2) other over-
taxed people cannot be a party to the
appeal to ask for equity, and (3) the

appellant Wedleys cannot ask on behalf

of them.

A cardinal principle is that all assess-
ments should be equitable; yet we do
not have that situation.

The root of the problem lies at the
feet of an assessor who scems to have
unlimited public funds to pursue incor-
rect beliets and people like the Wedleys.
Rather than defending its policy, BC
Assessment should first reflect on why it

.ts Wrong.

William C. Wedley

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assessment rolls for the Wedlevs. Over
nine months later, we are still waiting

Wheelchair service

» Dear Editor:

Under the Motor Carriers
Act, part of the mandate of
the North Shore Taxi Service
isto supply suitable service

atrons. Two
vans were outfitted for this
. purpose.

I have been a wheelchair
patron for the past six years,
and have in the past enjoyed

“consistently good service. -

_ However, this vear the
“service > for’ wheelchair
‘patrons has become. unreli-

able...

-. The. drivers’ “ explanation

for this deteriorating service
is that, since wheelchair
patrons purchase govern-
ment-subsidized tani saver
tickets at half price, convey-
ing them is not a money-
making proposition, and pri-
ority is not given to them.

Presently, one of the
accessible vans is being used
by able-bodied patrons for
full-fare trips, to the airport
and for carrying larger items,
instead of being available to
wheelchair patrons.

I have myself waited fora
cab for up to an hour, which

The assessor was successful on the

lacking

has made me late for
appointments.

[ have also been unable to
board the cab when it has
arrived, as the driver had no
key to open the rear doors of
the van.

I find this totally unac-
ceptable. Changes need to be
made, to enable wheelchair
clients to be given priority.

_ The accessible vans need
to be made available to
wheelchair clients, rather

than using them for moving

items.
_ Proper subsidies should

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salary.

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North Vancouver

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