Inspector of Municipalities Rules in Favour of NSSWD re Brinkworthy Appeal of Parcel Tax Classification

Inspector of Municipalities Rules in Favour of NSSWD re Brinkworthy Appeal of Parcel Tax Classification

The Inspector of Municipalities, Tara Faganello, has upheld the decision of the District’s Court of Revision and ratified the parcel tax classification assigned by the District to the property at 135 Brinkworthy Road as Commercial Residential 3 – Class Q – Modular Home Park with two or more units and/or common facility unit.  Brinkworthy challenged that the property should be classified under the category Residential 1–  Class D –  residential single family dwelling or farm over 10 acres of land.

Brinkworthy Properties Ltd. appealed the decision by the District’s Court of Revision on the following four points:

  1. Property “Use”
  2. “Manufactured” vs. “Modular Home Park”
  3. Commercial versus Residential Classification
  4. Water Consumption

The Inspector’s corresponding findings are as follows:

  1. “…I find that the statutory inclusion of “use” in the assessment bylaw was settled by the Supreme Court.”
  2. “…I find that you clearly operate a home park which leases, for profit, spaces for up to 137 homes. Thus, the classification by the improvement district is reasonable.”
  3. “…I find that the property may be considered “Commercial” as applied by the District and should be included in Group 4.”
  4. “…I find that the assessment bylaw uses a reasonable categorization by use of property to define groups and classes.”

To view the full decision, click here.