B.C. man's constitutional challenge to property tax law rejected

The B.C. Supreme Court has rejected an unusual constitutional challenge that sought to invalidate the law that governs the assessment of property values in the province.

The B.C. Supreme Court has rejected an unusual constitutional challenge that sought to invalidate the law that governs the assessment of property values in the province.

The challenge to the Assessment Act came in the form of three "stated cases" arising from appeals to the Property Assessment Appeal Board by property owner Sheldon Goldberg.

The appeals involved three separate properties, located in Vancouver, New Westminster and Surrey, respectively. Each one ended with the appeal board confirming the assessed value after rejecting requests from Goldberg for an in-person hearing and for confirmation that board members had taken an oath of impartiality, independence and honesty.

In each case, the board determined that an in-person hearing was not necessary, and declined to take the kind of oath Goldberg requested.

Goldberg sought to appeal the three appeal decisions to the B.C. Supreme Court, which is allowed under the Assessment Act, but only on questions of law.

Such appeals, known as "stated cases," are prepared by the Property Assessment Appeal Board, but contain questions of law posed by the property owner seeking to appeal.

Each of the three stated cases included the same three questions for the court, summarized in Justice Margot L. Fleming's decision as follows: