40 (1) Any person, including a municipality, a school board or, in the case of land in non-municipal territory, the Minister, may appeal in writing to the Assessment Review Board, (a)  on the basis that, (i)  the current value of the person’s land or another person’s land is incorrect, (ii)  the person or another person was wrongly placed on or omitted from the assessment roll, (iii)  the person or another person was wrongly placed on or omitted from the roll in respect of school support, (iv)  the classification of the person’s land or another person’s land is incorrect, or (v)  for land, portions of which are in different classes of real property, the determination of the share of the value of the land that is attributable to each class is incorrect; or (b)  on such other basis as the Minister may prescribe.  2008, c. 7, Sched. A, s. 11. Appeal requirements, fee (2) A notice of appeal shall be delivered or mailed to the Assessment Review Board on or before the applicable deadline under this section, shall state a name and address where notices can be given to the appellant and shall be accompanied by any fee required by the Board.  2008, c. 7, Sched. A, s. 11; 2015, c. 38, Sched. 1, s. 4 (1). Precondition of appeal (3) If a property is in the residential, farm or managed forests property class, or in such other circumstances as the Minister may prescribe, no appeal may be brought to the Assessment Review Board under subsection (1) by a person who is entitled to make a request for reconsideration under section 39.1 in respect of the property, if the person has not made the request within the time required under that section.  2008, c. 7, Sched. A, s. 11; 2015, c. 38, Sched. 1, s. 4 (2). Same (3.1) For 2017 and subsequent taxation years, if a person has made a request for reconsideration in respect of a property under section 39.1 within the time required under section 39.1, whether or not the person is required to do so as a precondition of appeal under subsection (3), no appeal may be brought to the Assessment Review Board under subsection (1) unless either of the following circumstances exist: 1.  The person has received a notice of reconsideration under subsection 39.1 (7) or (8). 2.  The person has not received a notice of reconsideration under subsection 39.1 (7) or (8) and the deadline by which it should have been mailed under the applicable subsection has passed. 2015, c. 38, Sched. 1, s. 4 (3). Extenuating circumstances (4) If, in the Board’s opinion, there are extenuating circumstances explaining why a request for reconsideration in respect of a property was not made within the time required under section 39.1 by a person who was required to do so as a precondition of appeal under subsection (3), the Board may, on an application by the person during the taxation year, extend the deadline for making a request under that section.  2008, c. 7, Sched. A, s. 11. Last day for appealing, if request made under s. 39.1 (5) For 2017 and subsequent taxation years, if a person has made a request for reconsideration in respect of a property under section 39.1, whether or not the person is required to do so as a precondition of appeal under subsection (3), the last day for the person to appeal for a taxation year is as follows: 1.  If the assessment corporation has mailed a notice of reconsideration required under subsection 39.1 (7) or (8), 90 days after the issuance date printed on the notice mailed by the assessment corporation. 2.  If the assessment corporation has not mailed a notice of reconsideration within the time required under subsection 39.1 (7) or (8), 90 days after the notice should have been mailed by the corporation under those subsections. 2015, c. 38, Sched. 1, s. 4 (4). Last day for appealing, 2015 and 2016 taxation years (5.1) For the 2015 and 2016 taxation years, if a person has made a request for reconsideration in respect of a property under section 39.1, whether or not the person is required to do so as a precondition of appeal under subsection (3), the last day for the person to appeal for a taxation year is 90 days after the notice by the assessment corporation under subsection 39.1 (7.1) or (8) has been mailed. 2015, c. 38, Sched. 1, s. 4 (4). Last day for appealing, if precondition under subs. (3) does not apply (6) If a person has not made a request for reconsideration in respect of a property under section 39.1 and is not required to do so as a precondition of appeal under subsection (3), the last day for the person to appeal for a taxation year is March 31 of the taxation year. 2015, c. 38, Sched. 1, s. 4 (4). Exception, if time for returning roll is extended (7) Despite subsection (6), if the assessment corporation extends the time for returning the assessment roll for a taxation year after 2016, the last day for appealing in respect of a property for a person who has not made a request for reconsideration in respect of the property under section 39.1 and is not required to do so as a precondition of appeal under subsection (3) is 120 days after the return of the assessment roll. 2015, c. 38, Sched. 1, s. 4 (4). Same, 2016 taxation year (7.1) Despite subsection (6), if the assessment corporation extends the time for returning the assessment roll for the 2016 taxation year, the last day for appealing in respect of a property for a person who has not made a request for reconsideration in respect of the property under section 39.1 and is not required to do so as a precondition of appeal under subsection (3) is 90 days after the return of the assessment roll or March 31 of the taxation year, whichever is later. 2015, c. 38, Sched. 1, s. 4 (4). Omitted or supplementary assessment (8) If a notice of assessment has been mailed under subsection 35 (1) for a property, the last day for appealing for a taxation year after 2016 for a person who has not made a request for reconsideration in respect of the property under section 39.1 and is not required to do so as a precondition of appeal under subsection (3) is 120 days after the issuance date printed on the notice. 2015, c. 38, Sched. 1, s. 4 (4). Same, 2015 and 2016 taxation years (8.1) If a notice of assessment has been mailed under subsection 35 (1) for a property, the last day for appealing for the 2015 or 2016 taxation year for a person who has not made a request for reconsideration in respect of the property under section 39.1 and is not required to do so as a precondition of appeal under subsection (3) is 90 days after the notice is mailed or March 31 of the taxation year, whichever is later. 2015, c. 38, Sched. 1, s. 4 (4). Where appeal concerns another person (9) Where the appeal concerns the assessment of another person, (a)  the notice of appeal shall state a name and address where notices can be given to the person; and (b)  the appellant shall deliver or mail a copy of the notice of appeal to the person within the time limited by subsection (6), (7) or (8), as the case may be.  2008, c. 7, Sched. A, s. 11. Copy to assessment corporation (10) When the Assessment Review Board receives a notice of appeal, it shall forthwith transmit a copy to the assessment corporation.  2008, c. 7, Sched. A, s. 11. Parties (11) The following persons are parties to an appeal: 1.  The assessment corporation. 2.  All persons appealing and all persons whose assessment is the subject of the appeal. 3.  The municipality in which the land is located or, if the land is located in non-municipal territory, the Minister.  2008, c. 7, Sched. A, s. 11. (12) Repealed:  2008, c. 19, Sched. A, s. 8 (2). Disclosure (13) The Minister may make regulations governing the disclosure of information by parties to an appeal.  2008, c. 7, Sched. A, s. 11. Adding party (14) If, before or during the hearing, it appears that another person should be a party to the appeal, the Board shall add the person as a party; if the hearing has already begun, the Board shall adjourn it if necessary and give the person notice of the hearing.  2008, c. 7, Sched. A, s. 11. Closing statement (15) At any hearing, the person or persons whose assessment is the subject of the appeal shall be given the opportunity to make a closing statement after all other parties have made their submissions.  2008, c. 7, Sched. A, s. 11. Time for determination of school support (16) Liability in respect of public or separate school support shall be determined in accordance with the circumstances existing at the time the appeal was brought.  2008, c. 7, Sched. A, s. 11. Burden of proof (17) For 2009 and subsequent taxation years, where value is a ground of appeal, the burden of proof as to the correctness of the current value of the land rests with the assessment corporation.  2008, c. 7, Sched. A, s. 11. Same, non-co-operation (18) Despite subsection (17), the burden of proof as to the correctness of the current value of the land rests with the appellant where he or she fails or refuses, (a)  to give the assessment corporation reasonable opportunity to inspect the property under section 10; or (b)  to comply with a request for information and documentation under section 11.  2008, c. 7, Sched. A, s. 11. Board to make determination (19) After hearing the evidence and the submissions of the parties, the Board shall determine the matter.  2008, c. 7, Sched. A, s. 11. Alteration of assessment roll, municipality (20) If the land is located in a municipality, the Board shall forward its decision to the clerk of the municipality and the clerk shall forthwith, (a)  alter the assessment roll in accordance with the decisions of the Board from which no further appeal is taken; (b)  indicate on the roll that the alteration has been made; and (c)  complete the roll by totalling the amounts of the assessments in the roll and inserting the total.  2008, c. 7, Sched. A, s. 11. Same, non-municipal territory (21) If the land is located in non-municipal territory, the Board shall forward its decision to the Minister and the Minister shall alter the assessment roll in accordance with the decisions of the Board from which no further appeal is taken, indicate on the roll that the alteration has been made and complete the roll by totalling the amounts of the assessments in the roll and inserting the total.  2008, c. 7, Sched. A, s. 11. Power to determine law and fact (22) The Assessment Review Board, as to all matters within its jurisdiction under this section, has authority to hear and determine all questions of law or of fact and a decision of the Board under this section is final and binding unless it is appealed under section 43.1.  2008, c. 7, Sched. A, s. 11. Rights of way (23) With respect to land referred to in subsection 3 (4) or (5), the only matter that may form the basis of an appeal to the Assessment Review Board under this section is the correctness of the number of acres or other measure showing the extent of the land.  2008, c. 7, Sched. A, s. 11. Deemed appeals, 2006, etc. (24) If an appeal relates to the 2006 taxation year, the appellant shall be deemed to have brought the same appeal, (a)  in relation to assessments under sections 33 and 34 for the 2006 taxation year; (b)  in relation to the assessment, including assessments under sections 33 and 34, for the 2007 taxation year if the 2006 appeal is not finally disposed of before the last day for appealing with respect to the 2007 taxation year; and (c)  in relation to the assessment, including assessments under sections 33 and 34, for the 2008 taxation year if the 2006 appeal is not finally disposed of before March 31, 2008 or, if an assessment has been made under section 33 or 34, before the 90th day after the notice of assessment was mailed.  2008, c. 7, Sched. A, s. 11. Deemed appeals, 2007, etc. (25) If an appeal relates to the 2007 taxation year and subsection (24) does not apply, the appellant shall be deemed to have brought the same appeal, (a)  in relation to assessments under sections 33 and 34 for the 2007 taxation year; and (b)  in relation to the assessment, including assessments under sections 33 and 34, for the 2008 taxation year if the 2007 appeal is not finally disposed of before March 31, 2008 or, if an assessment has been made under section 33 or 34, before the 90th day after the notice of assessment was mailed.  2008, c. 7, Sched. A, s. 11. Deemed appeals, 2009 and subsequent years (26) For 2009 and subsequent taxation years, an appellant shall be deemed to have brought the same appeal in respect of a property, (a)  in relation to the assessments under sections 32, 33 and 34 for the year; and (b)  in relation to the assessment, including assessments under sections 32, 33 and 34, for a subsequent taxation year to which the same general reassessment applies, if the appeal is not finally disposed of before March 31 of the subsequent taxation year or, if an assessment has been made under section 32, 33 or 34, before the 90th day after the notice of assessment was mailed.  2008, c. 7, Sched. A, s. 11; 2008, c. 19, Sched. A, s. 8 (3). Deemed appeals, notice requirement (27) If the appeal concerns the assessment of another person, the appellant is required to comply with subsection (9) only at the time of bringing the original appeal, not each time the appeal is deemed to be brought again.  2008, c. 7, Sched. A, s. 11. Change of ownership (28) For the purposes of subsections (24), (25) and (26), if an appeal is brought in respect of a property, the appellant is the owner of the property and there is a change of ownership before the appeal for the year is finally disposed of, the reference to the appellant in the subsection shall be deemed to be a reference to the owner of the property at the relevant time.  2008, c. 7, Sched. A, s. 11. Section Amendments with date in force (d/m/y) 1997, c. 23, s. 1 (2) - no effect - see 1997, c. 5, s. 26 (1) - 01/12/1997; 1997, c. 5, s. 26 (2-4) - 01/12/1997; 1997, c. 23, s. 1 (3, 4) - 28/11/1997; 1997, c. 29, s. 21 (1) - 01/12/1997; 1997, c. 43, Sched. G, s. 18 (30) - 31/12/1998; 1998, c. 33, s. 8 (1, 2) - 18/12/1998; 1999, c. 9, s. 14 - 14/12/1999 2004, c. 7, s. 6 - 17/06/2004 2006, c. 7, s. 1 (1, 2) - 31/03/2006; 2006, c. 33, Sched. A, s. 30 (1-4) - 01/01/2008; 2006, c. 33, Sched. A, s. 30 (5-7) - 01/01/2007 2008, c. 7, Sched. A, s. 11 - 14/05/2008; 2008, c. 19, Sched. A, s. 8 (1-3) - 27/11/2008 2015, c. 38, Sched. 1, s. 4 - 10/12/2015