为不交地税 房主上庭硬将40万房产降成1元
汉加:这项裁决开创了加拿大的一个先例。房主屡次上法庭陈述理由。
在加东新斯科舍省的安蒂格尼什市，郊外靠海的新建房子可以轻易卖到40万加元。但是当地居民迈克.麦克唐纳（Mike MacDonald）经过数次上诉，成功地把自己的房子的价值降到了1加元。这就意味着他不再需要付房地产税了。
加拿大广播公司和《国民邮报》等媒体都报道了此事。该省负责财产估价的机构PVSC（Property Value Services Corporation）不接受这个结果，已经再次提出上诉。该机构的高级商业经理洛伊德.麦克劳德（Lloyd MacLeod）在接受加拿大广播公司采访时表示，就他记忆所及，把仍在使用中的房屋的价值降到零，这在新斯科舍省还是第一次。
麦克唐纳家的房子位于安蒂格尼什港口北端。2013年，房子正在盖的时候，他在宅基地上发现了一把印第安石斧。它经过仔细打磨，有一道绿边，属于印第安米克马克族人的祭祀用品，有很高的考古价值。与石斧一起被发掘出来还有一个约有500年历史的桦树皮编织筐及墓葬坑。
麦克唐纳立刻把自己的发现告知附近的印第安部落。进一步的考古发掘挖出了一个年代在两千到四千年前的墓葬遗址。但是印第安人并没有要求麦克唐纳停止建房，只是把挖出来的物品迁往他处。
房子最初估价365000加元
此事最初没有影响房子的估价。2014年，PVSC第一次的估价是36万5千加元，在麦克唐纳提出自己的担忧后被降到25万3千加元。他随后又向新斯科舍省财产估价上诉法庭提出上诉。去年8月，法庭裁决说，房子的地点与米克马克人的联系限制了房屋的使用，使这处房产的未来有了不确定性，可能会影响到房子的转售。因为没有人会购入这幢建造在米克马克族人墓葬遗址上的住宅，从而使其失去市场价值。法庭因此裁定在米克马克文物问题解决以前把房产估价定为1加元.
现在PVSC决定向上一级仲裁机构提出上诉。总裁凯西.吉利斯（Kathy Gillis）在接受《国民邮报》采访时说，接受这项裁决意味着创造一个先例。新斯科舍省许多建筑的地下有原住民的墓葬和文物。如果不对麦克唐纳的要求提出质疑，以后这种事还会一而再、再而三地发生。
麦克唐纳的理由
麦克唐纳抱怨说，PVSC根本不看印第安文物的发现会对他的房产价值造成的影响。他认为，由于这些文物的存在，印第安人对这个地方有强烈的兴趣，把他的房子包括在其土地要求中只是个时间问题。在这种情况下，他很难向未来的买主做出任何产权上的保证。
麦克唐纳向法庭呈交了一封大陆米克马克联盟的信。信中证实他的房子位于一个可能被列入土地要求的区域内。一份受他委托所做的独立评估报告也说，一旦第一民族决定提出进一步的土地要求，在米克马克石斧之后所发现的文物可能对房产价值造成很大影响。
麦克唐纳的另一个论据是，英国殖民当局在1783年给予当地的印第安人在这个地区自由渔猎、不受打扰地生活的权利。
考古学家站在麦克唐纳一边
负责在麦克唐纳的建房地点挖掘印第安文物的考古学家海瑟.麦克劳德-莱斯里（Heather MacLeod-Leslie）说，麦克唐纳在这件事上表现得合乎道德，有同情心，负责任。他的善意使米克马克族人在后来的考古发掘中乐于合作。
至于从此不需要交房地产税，麦克劳德-莱斯里认为，麦克唐纳没有把那把珍贵的石斧据为己有，若无其事地继续盖他的房子，这是他应得的回报。
米克马克族人是大西洋沿岸省份最早的居民。麦克劳德-莱斯里介绍说，新斯科舍省有900多处米克马克遗址和墓葬。以她自己的经验，业主、米克马克族人和考古学家之间一般都能互相尊重，相处愉快。
延伸阅读：Seaside Nova Scotia home declared worthless following discovery of Mi’kmaq artifact
Normally, a brand-new seaside home on the outskirts of Antigonish, N.S. could easily fetch as much as $400,000.
But after homeowner Mike MacDonald stumbled upon a Mi’kmaq axe on the two-acre property, he was quickly able to convince the Province of Nova Scotia that his new home was now effectively worthless.
“Such a property would be considered very valuable under normal circumstances,” reads a decision by a Nova Scotia appeal tribunal.
Mike MacDonald Report
Mike MacDonald ReportThe 0.9 hectare property in Antigonish, owned by Mike MacDonald and Jayne Chisholm.
But with the artifacts throwing the property’s future into limbo, “the value will be set at $1 until the future use of the Mi’kmaq artifacts is determined,” it read.
The rock-bottom assessment — which MacDonald only obtained after several appeals — frees him from paying any property taxes on the beachfront land.
And for Nova Scotia’s official property tax assessor, the dramatic devaluation is not sitting right.
“The Citadel Hill site (in downtown Halifax) has native artifacts under it; does that mean it’s also worthless?” said Kathy Gillis, CEO of the non-profit Property Value Services Corporation, which is leading a legal challenge to restore the assessed value to $253,500.
Nova Scotia — like much of Canada — is built atop land laden with First Nations artifacts and graves. If MacDonald’s claim isn’t taken to court, she said, “the same thing is just going to happen and happen and happen.”
The PVSC refused to ascribe a motive to MacDonald’s appeals for lower assessments, but noted in a statement that “in general, Nova Scotia property owners do not seek to have their property value reduced to one dollar.”
An initial study by the PVSC put MacDonald’s home at $365,000, although that number was later dropped to $253,000.
Mi’kmaq artifacts had indeed been found, assessors noted, but after a quick archeological dig, all it had done was force MacDonald to move the location of a well.
The nearby Paq’tnkek First Nation, notably, had no qualms with MacDonald continuing construction, and he finished a shed, a home and a septic system once the artifacts had been pulled out.
“No further interference with the property is planned at this time,” read assessment documents.
But MacDonald took his case to the Nova Scotia Assessment Appeal Tribunal, arguing successfully that it was only a matter of time before his house became the subject of a Mi’kmaq land claim.
“The First Nations’ strong interest in and claims on my property raise serious questions about my ability to guarantee clear title to anyone interested in purchasing it,” wrote MacDonald in a report published this month defending the $1 valuation.
Mike MacDonald Report
Mike MacDonald ReportThe $1 house in Antigonish, N.S., owned by Mike MacDonald and Jayne Chisholm.
MacDonald provided a letter from the Confederacy of Mainland Mi’kmaq confirming that the house was in an area where they would be conducting “future Land Claims research.”
He also commissioned an independent appraisal that determined that “additional discoveries (of artifacts) could be significantly detrimental should First Nations decide to pursue further.”
The house, located at Lot 3A-1 Seabright Road, is on an outcrop of land at the north end of Antigonish Harbour.
It was on this territory, MacDonald argues, that in 1783 the “Antigonish Indians” were given license by British authorities to live “undisturbed … with liberty of hunting and fishing.”
Neither MacDonald or the Paq’tnkek First Nation could be reached.
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