The scope of this section of the Guide is limited to a review of MGB decisions in hotel/motel appeals from 2002 to the date of publication.   The review is intended to give the reader some insight into the way in which the MGB interprets and applies the MGA, MRAT and hotel/motel valuation guides.  Not every hotel/motel decision of the MGB since 2002 is considered.

Some warnings are necessary.  First, the MGB is an administrative tribunal and as such is not bound by its previous decisions.  However, administrative tribunals generally try not to reverse previous decisions without good reason and they are more likely than not to make decisions which accord with earlier decisions.  Second, while the MGB is not bound by its previous decisions, it is bound by any decision of the Alberta Queen’s Bench, the Alberta Court of Appeal and the Supreme Court of Canada.  Third, there are times when the MGB finds itself in the position of having insufficient evidence to make the kind of decision it would like to make.  When the quality of the evidence is poor, the MGB will often rely upon the onus of proof to resolve an appeal.  The MGB takes the view that it is up to the party challenging the assessment to prove that it is incorrect.  If insufficient evidence is adduced to satisfy the onus, the assessment will be confirmed.  Cases decided on this basis have limited precedential value and one might reasonably expect that with better evidence in a future appeal, the MGB could come to a different conclusion.