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Supreme Court of Canada

Municipal law—Valuation—Finding of municipal assessor challenged—Application of a sale subsequent to assessment to establishment of real value of industrial complex—Valuation on the rolls upheld by Revision Board—Real Estate Assessment Act, 1971 (Que.), c. 50 as amended—Code of Civil Procedure, art. 475.

APPEAL from a judgment of the Court of Appeal of Quebec[1], allowing the appeals of respondents and dismissing the cross-appeal of appellants from a judgment of the Provincial Court[2], which allowed the appeal of appellants seeking to quash the decision of the Quebec Real Estate Revision Board.

Jacques Viau, Q.C., and Paul Demers, for the applicants, appellants.

Gérard Beaupré, Q.C., and Bernard Taillefer, for the respondent Montreal Urban Community.

Jeanne Nobert, for the respondent City of Montreal.

English version of the judgment of the Court delivered orally by

DICKSON J.—We have not been persuaded by appellants that there is a basis for intervention by this Court with respect to the way the Court of

[Page 281]

Appeal disposed of these matters and we are all of the opinion that the appeal from the three judgments of the Court, of Appeal must be dismissed. The appeal is dismissed with costs.

Judgment accordingly.

Solicitors for the applicants, appellants: Colby, Rioux, Demers & Smiley, Montreal and Viau, Bélanger & Associés, Montreal.

Solicitors for the respondent Montreal Urban Community: Beaupré, Trudeau, Sylvestre, Taillefer & Léger, Montreal.

Solicitors for the respondent City of Montreal: Péloquin, Badeaux, Allard & Lacroix, Montreal.


[1] [1979] C.A. 392.

[2] [1976] C.P. 351.





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