IN THE SUPREME COURT OF NOVA SCOTIA
Citation: Selkowitz v. Inverness (County), 2007 NSSC 383
Date: 20071204
Docket: SH 283177
Registry: Halifax
Between:
Anton Selkowitz
Applicant
v.
Municipality of the County of Inverness
Respondent
LIBRARY HEADING
Judge: The Honourable Justice Suzanne M. Hood
Heard: October 3, 2007 in Halifax, Nova Scotia
Final Written
Submissions: November 7, 2007
Written Decision: January 18, 2008 (Oral decision Dec. 4, 2007)
Subject: Municipal Government Act, s. 131; business occupancy taxes; retroactive legislation.
Summary: The applicant bought property on which both real property and business occupancy taxes were owed. When his lawyer forwarded the tax payment to the municipality, the municipality applied it first to outstanding business occupancy taxes of the vendor. The applicant (purchaser) objected.
Issue:
1) The effect of retroactive legislation; and
2) The interpretation of s. 131(4) of the Municipal Government Act, S.N.S. 1998, c. 18.
Result: Section 131(4) does not create a lien. The retroactive legislation applied to the transaction. Admiral Recycling Ltd. v. Inverness County (Municipality), [2006] N.S.J. No. 113, 242 N.S.R. (2d) 314 (N.S.S.C.) considered.
THIS INFORMATION SHEET DOES NOT FORM PART OF THE COURT'S DECISION. QUOTES MUST BE FROM THE DECISION, NOT THIS LIBRARY SHEET.