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TAXATION - Real or immovable property assessment - Appeals

Tuesday, August 08, 2017 @ 8:40 AM  

Appeal by Gary L. Redhead Holdings Ltd. (Redhead), a property owner, from a property assessment. The assessment concerned land belonging to approximately 20 corporate entities within the Swift Current area. The Saskatchewan Assessment Management Agency (SAMA) determined that the market adjustment factor (MAF) for the property should be fixed at 0.86 for the 2015 taxation year. Redhead appealed the assessment to the Board of Revision and SAMA cross-appealed. Both parties took the position that an incorrect base land rate and land size multiplier were used. While...