NNSL (Jan 10/97) - A decision council makes Monday could be worth $1,319.90 to a Yellowknife couple.

That's the amount Tom and Doreen Mah are asking the city to refund them in property tax overpayments.

The city is not disputing that the Mahs paid more than their share in 1995 and 1996, or that they paid more because their property was incorrectly reassessed in 1995.

But the Mahs aren't exactly warming up for a victory dance.

"We were told basically nobody's every got a rebate if they missed the 45-day period ... other than in one case where they gave money back to an elderly senior," said Doreen Mah.

On Tuesday the financial, legislative and administrative committee did its part to keep the city's streak alive, recommending council deny the refund.

When asked if the city has ever refunded over-payments, chairman Blake Lyons confirmed what Doreen Mah was told -- "No, unless it's done within the 45-day period (for appeal)."

Though it is not legal to refund taxes, the city can return the money in the form of a grant.

The Mahs lease the 121-square-metre property involved in the dispute. Only a propane tank for their Bromley Drive home sits on the land, but under their lease agreement with the city they are required to pay taxes on it.

In 1995 the property was assessed at $54,370. Since the error was brought to the city's attention the assessment has been reduced to $13,450.

Property owners have 45 days to appeal their tax assessments from the time they are mailed out by the city.

The Mahs officially had until the end of October 1995 to launch an appeal.

But they contend they were never notified of the new assessment and have never seen a tax bill for the leased property until this year.

"They sent both amounts to the bank," noted Doreen Mah. "We got a call from the bank saying our mortgage payment was going up, and it was because of taxes. I never questioned it."

"There's probably several people at fault here, including ourselves," she added.