Wednesday, 22 March 2017

The Tax Man is playing games in New Brunswick for the benefit of the Irving Clan and their LIEbrano pals

---------- Original message ----------
From: Jamie Ryan <jryan@nbrea.ca>
Date: Fri, 6 Jul 2018 15:11:54 +0000
Subject: Automatic reply: ATTN Willy Scholten RE Property Taxes etc
To: David Amos <motomaniac333@gmail.com>

 
Please note that I will be on vacation, Friday, noon, June 29th
returning July 9th .  If it is an urgent matter, please call the
office at 459-8055 and Karine can help you.
Thank you
Jamie

Je serai hors du bureau du Vendredi 29 Juin au Lundi 9 Juillet. Pour
toute urgence, appelez le bureau au 459-8055 et Karine pourra vous
aider.
Merci
Jamie


---------- Original message ----------
From: David Amos <motomaniac333@gmail.com>
Date: Fri, 6 Jul 2018 11:11:49 -0400
Subject: Fwd: ATTN Willy Scholten RE Property Taxes etc
To: "Erin.Hardy" <Erin.Hardy@snb.ca>, jryan@nbrea.ca, "claude.poirier"
<claude.poirier@snb.ca>, premier <premier@gnb.ca>, "brian.gallant"
<brian.gallant@gnb.ca>, "Dominic.Cardy" <Dominic.Cardy@gnb.ca>,
"blaine.higgs" <blaine.higgs@gnb.ca>, "David.Coon" <David.Coon@gnb.ca>
Cc: David Amos <david.raymond.amos@gmail.com>, shawncg@nbnet.nb.ca,
"Jacques.Poitras" <Jacques.Poitras@cbc.ca>, nmoore
<nmoore@bellmedia.ca>, "steve.murphy" <steve.murphy@ctv.ca>,
"serge.rousselle" <serge.rousselle@gnb.ca>

http://nbrea.ca/about-us/board-of-directors/

2018 Board of Directors of NBREA

Brad Thomas - Manager/REALTOR®
Cell: (506) 261-4141
Office: (506) 451-1767
Fax: (506) 451-1764
Email: bthomas@colpittsdev.ca

---------- Forwarded message ----------
From: "Gallant, Premier Brian (PO/CPM)" <Brian.Gallant@gnb.ca>
Date: Wed, 22 Mar 2017 10:58:37 +0000
Subject: RE: ATTN Willy Scholten RE Propert Taxes I am listening to
you on CBC right now Check my comments within CBC website that just
closed
To: David Amos <motomaniac333@gmail.com>

Thank you for writing to the Premier of New Brunswick.  Please be
assured  that your email will be reviewed.


Nous vous remercions d’avoir communiqué avec le premier ministre du
Nouveau-Brunswick.  Soyez assuré(e) que votre  courriel sera examiné.




---------- Original  message ----------
From: David Amos <motomaniac333@gmail.com>
Date: Wed, 22 Mar 2017 06:58:14 -0400
Subject: ATTN Willy Scholten RE Propert Taxes I am listening to you on
CBC right now Check my comments within CBC website that just closed
To: wscholten@colpittsdevelopments.ca, shawncg@nbnet.nb.ca, premier
<premier@gnb.ca>, "blaine.higgs" <blaine.higgs@gnb.ca>, "David.Coon"
<David.Coon@gnb.ca>, "Jacques.Poitras" <Jacques.Poitras@cbc.ca>,
"terry.seguin" <terry.seguin@cbc.ca>, nmoore <nmoore@bellmedia.ca>,
"steve.murphy" <steve.murphy@ctv.ca>, newsroom
<newsroom@globeandmail.ca>, news <news@kingscorecord.com>,
"peacock.kurt" <peacock.kurt@telegraphjournal.com>,
"duncan@bissettmatheson.com" <duncan@bissettmatheson.com>
Cc: David Amos <david.raymond.amos@gmail.com>

http://www.cbc.ca/news/canada/new-brunswick/forest-land-tax-assessment-1.4033475

Just in case deletes my comments as they often do

http://davidraymondamos3.blogspot.ca/2017/03/the-tax-man-id-playing-games-in-new.html

http://www.colpittsdevelopments.ca/contact-us.php

COLPITTS DEVELOPMENTS LTD:

830 Hanwell Road
Suite #5
Fredericton, NB
E3B 6A2

Phone: (506) 451-1776
Fax: (506) 451-1764
Toll Free: 1-855-452-1776


Shawn Colpitts - President
Office: (506) 451-1776
Email: shawncg@nbnet.nb.ca

Willy Scholten - CFO
Cell: (506) 470-2848
Email: wscholten@colpittsdevelopments.ca



http://www.cbc.ca/news/canada/new-brunswick/forest-land-tax-assessment-1.4033475



David Raymond Amos
I hope the CBC reveals why there is a new political party that was
registered as KISS with Elections New Brunswick yesterday. In a
nutshell lots of folks are disgusted by the status quo. Its kinda like
the old Pink Floyd song "Us and Them" N'esy Pas?



David Raymond Amos
@David Raymond Amos I might as well talk to myself that way CBC can't
accuse me of offending anyone N'esy Pas Premier Gallant?

That said if you or your fellow politicians cannot recall a couple of
simple facts, about the life and times of a political animal please
allow me to remind you of a few.

# 1 If SNB had existed back when I was going to High School, then UNB
for awhile in Fat Fred City and after I had started my own business in
Sussex NB in the 70's, my Father Max Amos would have been the boss of
SNB. Need I say that I recall fondly those days and the battles my
Father had making the Irving Clan pay their fair share of property
taxes? However my Father died before he could ever collect his
righteously earned bureaucratic pension. Hence he no longer has to be
concerned about the wishes of his political bosses and he did his job
in an ethical fashion.

# 2 If the lawyer Ms Poffenroth who has been ignoring my email while
she worked for NB Attorney General's looks on the wall of her new
office she may get an education

http://www.electionsnb.ca/content/enb/en/about-us/ceo.html

My Father also left behind a pretty widow who later married a man who
was New Brunswick's second Chief Electoral Officer and proud supporter
of the COR Party once it was created. Perhaps now the Liberals who
appointed her will understand why my Father's wild child had a pretty
good chuckle yesterday as even Chucky Leblanc voiced his indignation
about the creation of another political Party in "The Place to BE" .
Methinks Chucky may attack the new party just like he did your beloved
COR Party years ago N'esy Pas Blaine Higgs?



David Raymond Amos
@David Raymond Amos It seems that the ghost of the first forefather of
my Clan, Adam Amos (another fierce political animal in the late
1700's) and the forefathers of the Irving Clan are reminding mean old
me of an irrefutable fact. It is as follows:

"Everything is political and its always about the money"

Hence I always follow the yellow brick road to see who the little dog
is yapping at behind the curtain..

If anyone cares Adam Amos and his son Robert came from Dumfriesshire
Scotland to settle on the south east shore of New Brunswick just after
the turn of the 18th Century. Dumfriesshire.is also where the
forefathers of the Irving Clan came from. Study Scottish history to
figure out why I disagree with my Father's ghost in that he was far
more proud of being a son of his Mother's Keith Clan instead of the
Amos blood that coursed through our veins.



David Raymond Amos
@Roy Kirk Ah but what you may not know is that a Proud Chief of the
Amos Clan has been suing the Crown in Federal Court in Fredericton for
quite some time. However the Irving Clan and their political minions
in New Brunswick are well aware of that simple fact..

The funny part to mean old me is that the Crown has proven to me in
writing and filed in the public record that it does not understand its
own rules. Too too funny indeed.

http://laws.justice.gc.ca/eng/acts/F-7/section-57.html



David Raymond Amos
@Shawn McShane I will lay odds your MLA is a Conservative


David Raymond Amos
@Phil Peters I disagree.Tthis is not rocket science. The liberal are
playing politcs byway of the Taxman just like Obama did with the IRS
and the Tea Party people. Notice that CBC revealed that Moncton and
Saint John rental property owners were not as hard hit as those in Fat
Fred City? .

http://www.cbc.ca/news/canada/new-brunswick/tax-assessment-apartment-buildings-1.4030690

However that play is far too obvious for the politcal animal in in
mean old me to accept. Methinks the Liberal are deliberately pissing
on the shoes of Conservatives in certain areas in order to divide the
vote between the PCs and the PANB and hopefully gain a few seats in
those areas. If they fail they lose nothing and have manged to collect
more taxes anyway.. The NDP or the Greens have no hope whatsoever of
ever wining more than a seat or two in New Brunswick because all their
policies involve more taxes. However if the new KISS Party can secure
the middle ground between the right and left and leave language issues
out of the mix and watch out for spoilers from other parties joining
their team they make be far more successful that the COR Party ever
was and may actually win a mandate. The number of folks who don't
bother to vote easily show that they have had enough of the same old
same old..Imagine if those folks actually bothered to vote next time
because the Kiss Party struck a chord with them?. It would be another
legendary landslide. In mY humble opinion Franky Boy McKenna and his
cohorts did not win that big election. Nor did Chretien or Trudeau
"The Younger" or Notely years later. The truth is Hatfield, Mulroney,
Prentice, Harper and their cronies lost bigtime. Such things can
happen again but this time both parties could lose bigtime at the same
point time. Remember Ross Perot?


 ---------- Original message ----------
From: "Gallant, Premier Brian (PO/CPM)"
Date: Wed, 22 Mar 2017 10:58:37 +0000
Subject: RE: ATTN Willy Scholten RE Propert Taxes I am listening to you on CBC right now Check my comments within CBC website that just closed
To: David Amos

Thank you for writing to the Premier of New Brunswick.  Please be assured  that your email will be reviewed.

Nous vous remercions d’avoir communiqué avec le premier ministre du Nouveau-Brunswick.  Soyez assuré(e) que votre  courriel sera examiné.


---------- Original message ----------
From: David Amos
Date: Wed, 22 Mar 2017 06:58:14 -0400
Subject: ATTN Willy Scholten RE Propert Taxes I am listening to you on CBC right now Check my comments within CBC website that just closed
To: wscholten@colpittsdevelopments.ca, shawncg@nbnet.nb.ca, premier , "blaine.higgs" , "David.Coon" , "Jacques.Poitras" , "terry.seguin" , nmoore , "steve.murphy" , newsroom , news , "peacock.kurt" , "duncan@bissettmatheson.com"
Cc: David Amos

http://www.cbc.ca/news/canada/new-brunswick/forest-land-tax-assessment-1.4033475

Just in case deletes my comments as they often do

http://davidraymondamos3.blogspot.ca/2017/03/the-tax-man-id-playing-games-in-new.html

http://www.colpittsdevelopments.ca/contact-us.php

COLPITTS DEVELOPMENTS LTD:

830 Hanwell Road
Suite #5
Fredericton, NB
E3B 6A2

Phone: (506) 451-1776
Fax: (506) 451-1764
Toll Free: 1-855-452-1776


Shawn Colpitts - President
Office: (506) 451-1776
Email: shawncg@nbnet.nb.ca

Willy Scholten - CFO
Cell: (506) 470-2848
Email: wscholten@colpittsdevelopments.ca
 




http://www.cbc.ca/news/canada/new-brunswick/forest-land-tax-assessment-1.4033475

Forest land tax freeze continues while homeowners protest tax bills

Forest land assessed at $100/hectare since 1993 even though it routinely sells for 10 times that amount

By Robert Jones, CBC News Posted: Mar 21, 2017 6:30 AM AT

35 Comments
Commenting is now closed for this story.


James Freney

James Freney
Big surprise given who is the single biggest land owner in New Brunswick. "Be in this Serfdom"


Phil Peters
Phil Peters
@James Freney

Lots of serfs live comfortably off the Lord of the manor. They would fight you to keep their social arrangement. How dare you would set them free into the commons to fend for themselves. You understand there are dark and terrifying spirits in the King's forests, don't you?

Roy Kirk
Roy Kirk
@Phil Peters But the King's forests are also controlled by the Lords of the Manors, in this place. ;-)

David Raymond Amos
David Raymond Amos
@Roy Kirk Ah but what you may not know is that a Proud Chief of the Amos Clan has been suing the Crown in Federal Court in Fredericton for quite some time. However the Irving Clan and their political minions in New Brunswick are well aware of that simple fact..

The funny part to mean old me is that the Crown has proven to me in writing and filed in the public record that it does not understand its own rules. Too too funny indeed.

http://laws.justice.gc.ca/eng/acts/F-7/section-57.html


Roy Kirk  
David Webb
It's obvious that if you assess at what it is worth, the Irving family, who own more woodland, than the province does would get a rather hefty tax bill, so we can't do that.


Phil Peters
Phil Peters
@David Webb

Even if they did they would simply renegotiate it or get some sort of deferral where they can invest the money for years and make more money from it than they owe.

This is actually a country versus city thing. Years ago this was the sort of thing that was put in place so that the populations of the countryside would not be lost to the party that was in power. This would represent a very huge tax increase for a lot of country folks, and it would force many to be disenfranchised by forcing land sales that would trigger large capital gains taxes. It was always thought to be a good thing to leave the county side alone. I think that it is a good thing for residential owners, because the land would eventually land in foreigners hands and people would be pushed into the city where life exists on another more expensive scale. A lot of the whiners are those who opted for modernity but cannot bear the cost of it, and who would like to see it be spread where it is not seated.

Shawn McShane
Shawn McShane
@Phil Peters I don't live in the city and my property tax assessed value went up $30,000 from last year.

Tax Sale Properties For Sale by Public Auction: http://www2.gnb.ca/content/gnb/en/departments/finance/taxes/tax_sale/properties.html

When the taxes become unaffordable is that not a forced sale?

David Raymond Amos
David Raymond Amos
@Shawn McShane I will lay odds your MLA is a Conservative

David Raymond Amos
David Raymond Amos @Phil Peters I disagree.Tthis is not rocket science. The liberal are playing politcs byway of the Taxman just like Obama did with the IRS and the Tea Party people. Notice that CBC revealed that Moncton and Saint John rental property owners were not as hard hit as those in Fat Fred City? .

http://www.cbc.ca/news/canada/new-brunswick/tax-assessment-apartment-buildings-1.4030690

However that play is far too obvious for the politcal animal in in mean old me to accept. Methinks the Liberal are deliberately pissing on the shoes of Conservatives in certain areas in order to divide the vote between the PCs and the PANB and hopefully gain a few seats in those areas. If they fail they lose nothing and have manged to collect more taxes anyway.. The NDP or the Greens have no hope whatsoever of ever wining more than a seat or two in New Brunswick because all their policies involve more taxes. However if the new KISS Party can secure the middle ground between the right and left and leave language issues out of the mix and watch out for spoilers from other parties joining their team they make be far more successful that the COR Party ever was and may actually win a mandate. The number of folks who don't bother to vote easily show that they have had enough of the same old same old..Imagine if those folks actually bothered to vote next time because the Kiss Party struck a chord with them?. It would be another legendary landslide. In mY humble opinion Franky Boy McKenna and his cohorts did not win that big election. Nor did Chretien or Trudeau "The Younger" or Notely years later. The truth is Hatfield, Mulroney, Prentice, Harper and their cronies lost bigtime. Such things can happen again but this time both parties could lose bigtime at the same point time. Remember Ross Perot?


David Raymond Amos


David Raymond Amos
I hope the CBC reveals why there is a new political party that was registered as KISS with Elections New Brunswick yesterday. In a nutshell lots of folks are disgusted by the status quo. Its kinda like the old Pink Floyd song "Us and Them" N'esy Pas?


David Raymond Amos
David Raymond Amos
@David Raymond Amos I might as well talk to myself that way CBC can't accuse me of offending anyone N'esy Pas Premier Gallant?

That said if you or your fellow politicians cannot recall a couple of simple facts, about the life and times of a political animal please allow me to remind you of a few.

# 1 If SNB had existed back when I was going to High School, then UNB for awhile in Fat Fred City and after I had started my own business in Sussex NB in the 70's, my Father Max Amos would have been the boss of SNB. Need I say that I recall fondly those days and the battles my Father had making the Irving Clan pay their fair share of property taxes? However my Father died before he could ever collect his righteously earned bureaucratic pension. Hence he no longer has to be concerned about the wishes of his political bosses and he did his job in an ethical fashion.

# 2 If the lawyer Ms Poffenroth who has been ignoring my email while she worked for NB Attorney General's looks on the wall of her new office she may get an education

http://www.electionsnb.ca/content/enb/en/about-us/ceo.html

My Father also left behind a pretty widow who later married a man who was New Brunswick's second Chief Electoral Officer and proud supporter of the COR Party once it was created. Perhaps now the Liberals who appointed her will understand why my Father's wild child had a pretty good chuckle yesterday as even Chucky Leblanc voiced his indignation about the creation of another political Party in "The Place to BE" . Methinks Chucky may attack the new party just like he did your beloved COR Party years ago N'esy Pas Blaine Higgs?


David Raymond Amos
David Raymond Amos @David Raymond Amos It seems that the ghost of the first forefather of my Clan, Adam Amos (another fierce political animal in the late 1700's) and the forefathers of the Irving Clan are reminding mean old me of an irrefutable fact. It is as follows:

"Everything is political and its always about the money"

Hence I always follow the yellow brick road to see who the little dog is yapping at behind the curtain..

If anyone cares Adam Amos and his son Robert came from Dumfriesshire Scotland to settle on the south east shore of New Brunswick just after the turn of the 18th Century. Dumfriesshire.is also where the forefathers of the Irving Clan came from. Study Scottish history to figure out why I disagree with my Father's ghost in that he was far more proud of being a son of his Mother's Keith Clan instead of the Amos blood that coursed through our veins.

http://www.cbc.ca/news/canada/new-brunswick/forest-land-tax-assessment-1.4033475

Forest land tax freeze continues while homeowners protest tax bills

Forest land assessed at $100/hectare since 1993 even though it routinely sells for 10 times that amount

By Robert Jones, CBC News Posted: Mar 21, 2017 6:30 AM AT



Eighty-two hectares of trees around and behind this house in Hanwell are assessed by the province to be worth $8,200 even though the land was purchased last summer for $242,500. The woodlot's property tax bill this year is $142.40.
Eighty-two hectares of trees around and behind this house in Hanwell are assessed by the province to be worth $8,200 even though the land was purchased last summer for $242,500. The woodlot's property tax bill this year is $142.40. 

A tree-covered property in Hanwell outside Fredericton that Service New Brunswick assessed to be worth $8,200 earlier this month — even though records show it sold for $242,500 last June — is highlighting the different ways landowners are being treated by the province's property tax system again this year.

Thousands of New Brunswick property owners are currently appealing their 2017 assessments, concerned provincial assessors have gone overboard trying to assign a "market value" to their home or business.

The province has taken an especially hard line on landlords, raising assessments more than 50 per cent in several cases to match the government's view of their property's true worth.

nb-greenwood-drive-apartment

The assessment of this 54-unit building on Greenwood Drive in Fredericton jumped to $2.8 million in 2017, up from $1.8 million in 2016. That results in a tax increase of $26,270, or $484 per apartment.
In Fredericton Gerald Wilson, an apartment owner, saw the assessed value of one of his buildings raised from $1.8 million to $2.8 million [55 per cent]  and got little sympathy when he complained to a Service New Brunswick official.
"His reasoning was that I wasn't paying enough tax all along anyway," said Wilson.

But that's not the case for owners of more than 70,000 forest properties whose assessments have been set well below market value for several years and have been frozen by the province again in 2017.

Assessments frozen since 1993


The assessment of forest properties was set in legislation at $100 per hectare in 1993 and has not changed since, even though they now routinely sell for 10 times that amount and more.

It is not known exactly how much of a tax break owners of forest land will receive this year from low assessments because the province does not track the true value of forest land.

Stephen Ward, New Brunswick's director of property valuation
Stephen Ward, New Brunswick's director of property valuation, said the department doesn't evaluate woodland. (CBC)

"We're not concerned with the overall market value of those properties because legislation dictates [their worth]," said Stephen Ward, the province's director of property valuation. "We don't look at any woodland."

New Brunswick property tax records show more than 400 forest properties were bought in the province last year and all but 14 of those were sold for more than their assessed value.

Sold for 30 times more than assessment


On Fredericton's Currie Avenue, one forest property is assessed by the province at $5,000 even though it was sold for 30 times that [$150,000] in December. It's a sharp contrast to the hard line the province is taking on the assessment of Wilson's apartment building on the other side of the city.


There are about three million hectares of privately owned forest property in New Brunswick including very large landowners like J.D. Irving Ltd. [725,000 hectares] and Acadian Timber [308,000] and thousands of small woodlot owners and all benefit from undervalued assessments.

nb-tp-woodlot-clark-jpg
Andrew Clark , former president of the New Brunswick Federation of Woodlot Owners, said woodlots owners are taxed just for the land itself, not for the inventory that's on it. (CBC)

Andrew Clark is a former president of the New Brunswick Federation of Woodlot Owners and says $100 per hectare is not far from a true market value for forest property, without counting the value of the trees.

"The way they're taxing it is basically for owning the land itself and not for the inventory that's on it," said Clark. "Do you charge property tax on the inventory that's in a store or just on the store property itself?"



 http://www.cbc.ca/news/canada/new-brunswick/tax-assessment-apartment-buildings-1.4030690


'I almost passed out when I read it': Landlords hit with big tax hikes

Tax assessments for some apartment buildings jump by more than 50%, possibly setting stage for higher rents

By Robert Jones, CBC News Posted: Mar 17, 2017 7:15 PM AT 

The assessment of this 54-unit building on Greenwood Drive jumped to $2.8 million in 2017, up from $1.8 million in 2016. That results in a tax increase of $26,270, or $484 per apartment.
The assessment of this 54-unit building on Greenwood Drive jumped to $2.8 million in 2017, up from $1.8 million in 2016. That results in a tax increase of $26,270, or $484 per apartment. 


The controversy over property assessment increases in New Brunswick promises to engulf thousands of apartment tenants next, as landlords all over the province cope with significant property tax increases — some more than 50 per cent.

"If they maintain this assessment level, I must sell my buildings — I must," said Fredericton apartment owner Gerald Wilson.

Wilson's apartment building on Greenwood Drive suffered a 55 per cent assessment increase March 1 from Service New Brunswick, driving his property tax bill up more than $26,270. Spread over the 54 units in the building that is an increase of $484 per apartment.

'If  they maintain this assessment level, I must sell my buildings — I must.' - Gerald Wilson, apartment owner

But Wilson says 14 apartments in the building are vacant and neither he nor his tenants can absorb the tax increase.

"My style of apartments are for working-class people," Wilson said.

"Two people working and making $13 or $14 an hour cannot pay rent like that. They can't."
Wilson says he is appealing.

Fredericton hit hardest


According to a CBC News review of apartment building assessments in the province, hundreds of rental buildings are facing double-digit tax increases this year, the worst of those in Fredericton.

nb-irene-murphy
Irene Murphy says her Fredericton landlord says that for now, he won't pass on the tax increase applied to the building, which works out to $723 per apartment. (Irene Murphy/Facebook)

At least 172 rental properties in the capital had an assessment and tax increase of at least 10 per cent this year, with 89 of those absorbing increases of more than 20 per cent. That's nearly double the number of rental properties receiving more than a 20 per cent increase in Saint John (49) and almost quadruple the number in Moncton (23).

Irene Murphy rents one of 45 apartments in a building on Fredericton`s McKnight Street, where the tax bill jumped $32,548, an increase of 42 per cent.

That's an increase of $723 per apartment per year, an amount that would cost Murphy an additional $60 per month in rent if her landlord passed it on. She said he has promised not to do so, for now.

"He said he'll put it up $25 [per month] but he said 'I'm still losing money.'"

Small rentals hit, too


Large tax increases have hit rental buildings large and small.

nb-bowlen-street-apartment
Ronnie Vautour rents one apartment in his home and barbershop on Bowlen Street in Fredericton and saw his tax assessment jump 28.5 per cent.

Ronnie Vautour runs a barbershop out of his Bowlen Street home on Fredericton's north side and rents out one apartment upstairs. His assessment has jumped 28.5 per cent, pushing his tax bill up $774.

"I almost passed out when I read it," said Vautour, who believes he will have to raise his one rent. "I`m going to have to."

On Fredericton's Barton Crescent, six apartment buildings purchased as a group by investors 18 months ago for $3 million were reassessed for $3.9 million, with a 30 per cent tax increase to match.


Unlike owner-occupied homes in New Brunswick, apartment buildings are not protected by a 10 per cent cap on property tax increases and there is no limit on how much a bill can increase in one year.

nb-katie-beers
Katie Beers of the UNB Student Union in Fredericton, says substantially higher property taxes for landlords could mean higher education costs for students, who form a significant proportion of tenants in university towns. (Submitted by Katie Beers)

Thousands of tenants in the Fredericton area are students and Katie Beers, a student union vice-president at the University of New Brunswick, said if property tax increases are passed on by landlords it will make education that much more expensive.

"It`s all part of the real cost of an education and a university degree," Beers said.

Service New Brunswick did not respond to a request for information on whether apartment buildings were among the 2,400 miscalculations made by the department on tax bills this year. However, spokeswoman Judy Cole said 140 apartment buildings in Fredericton also got assessment and tax decreases as part of a comprehensive "reinspection" of all rental properties in the city.

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