Law360 Canada ( August 5, 2025, 1:18 PM EDT) -- Appeal by Fraser Park Realty Ltd. (Fraser Park) from motion judge’s decision to uphold Board’s preliminary determination. The Assessment Act (the Act) established procedures for the assessment of real property values. Fraser Park disputed the assessments levied by the assessor and appealed the assessments to the Property Assessment Appeal Board (the Board). The assessor was dissatisfied with the Board’s determination of the issue and invoked s. 64 of the Act, asking the Board to state a case to the Supreme Court as to its correctness. The motion judge rejected the assessor’s arguments and upheld the Board’s preliminary determination. The question before the court on appeal was whether there was a right of appeal to this court, either with or without leave, of a Supreme Court determination under s. 64 of the Act. By s. 65(9), there was a right of appeal of a final determination, but s. 64 was worded differently. In Arts Umbrella v. British Columbia (Arts Umbrella), it was held that the difference in wording reflected a deliberate legislative intention that there should not have been a right of appeal to this court at this stage. The assessor maintained that Arts Umbrella was wrongly decided because a right of appeal could not have been excluded by implication. Fraser Park supported the assessor’s position largely on the grounds that it would be most efficient to have that decision confirmed by this court now rather than later. The Attorney General (Intervener) submitted that Arts Umbrella was correctly decided because the interpretation of the statute accorded with the modern rule of statutory interpretation....