Counsel for the Assessor acknowledged that there is one case to the contrary, Paul v. British Columbia (Assessor of Area #15 – Fraser Valley), 2014 BCSC 1177 [Paul]. In Paul, the court declined to dismiss an appeal by property owners who had failed to set the appeal for hearing within the one-month deadline. However, in Paul the court was not provided with any of the authorities referred to earlier in these reasons. For that reason, the Assessor argues that Paul is not binding authority on the issue. I agree.
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