by Richard Gleeson
Northern News Services

NNSL (Oct 15/97) - The city can't tax houseboaters, at least for now, an assessment appeal tribunal ruled last week.

The decision flows from appeals by seven houseboaters of assessments on their property. Appeals were heard Feb. 13.

"It's an unusually strong decision," said houseboat spokesman Fraser Weir. "Decisions usually only apply to the appellants, but in this case the tribunal said it also applies to those who were assessed but didn't appeal."

Three houseboaters who received assessment notices did not appeal.

Manager of assessments for the city, Grant Lloyd, said the tribunal appeared to give houseboaters the benefit of doubt.

Lloyd said either the territorial government or the city could appeal the decision of the quasi-judicial body to the Supreme Court of the Northwest Territories. Appeals must be filed within 45 days of the decision.

Assessments, or the evaluation of property for taxation purposes, are the responsibility of the territorial government. The GNWT contracts the city of Yellowknife to do assessments within city limits.

The tribunal gave a number of reasons for ruling the assessments did not apply to houseboats:

• the assessments were inconsistent

• the issue of assessment should be put on hold until a Supreme Court case dealing with the city's right to exert control over Yellowknife Bay is resolved

• the Property Assessment and Taxation Act does not clearly give the city authority to tax houseboats

• the Department of Municipal and Community Affairs set a precedent by not attempting to tax houseboats during the 10 years they were in control of assessment

The ruling overturns a board of revision decision upholding the government's right to assess houseboats.

Weir said the decision will be used to shore up houseboaters' defence in a Supreme Court action launched by the city last year. The city is asking the court to rule it has authority over the houseboats.

Houseboaters are contending they are subject only to federal law.