Court of Appeal

CASE NO.                                                      VOL. NO.                                           PAGE

DIRECTOR OF ASSESSMENT         - and -              EDWARD MCQUILLAN and

SANDRA MCQUILLAN and

the MUNICIPALITY OF THE

DISTRICT OF EAST HANTS

Appellant                                                          Respondents

CA 169155                                          Halifax                          ROSCOE, J.A.

               (Orally)           

______________________________________________________________________________

                    Cite as: Nova Scotia (Director of Assessment) v. McQuillan, 2001 NSCA 91

APPEAL HEARD:                                                     June 4, 2001

JUDGMENT DELIVERED:                                    June 4, 2001

WRITTEN RELEASE OF ORAL:               June 13, 2001

SUBJECT:                 Assessment Act, R.S.N.S. 1989, c. 23, s.46, change-in-use tax

SUMMARY:              The Utility and Review Board affirmed a decision of the Regional Assessment Appeal Court which determined that the respondent McQuillans were not responsible for the payment of  a change-in-use tax assessed after they sold their farm land to the provincial Department of Transportation and Public Works, which subsequently built a school on the property.

ISSUE:                        Did the Board err in law or jurisdiction?

RESULT:                   Appeal dismissed. The Board did not err in the application of Eastern Forestry Resources Ltd. v. Director of Assessment (N.S.) et al. (1991), 108 N.S.R. (2d) 357 to the facts of this case and concluding that the property ceased to be used for agricultural purposes while it was owned by the Province and not when it was owned by the McQuillans.