Source: http://www.qp.alberta.ca/1266.cfm?page=2017_201.cfm&leg_type=Regs&isbncln=9780779799084&display=html
Timestamp: 2019-02-21 02:54:03
Document Index: 253940735

Matched Legal Cases: ['art 1', 'art 1', 'art 2', 'art 11', 'art 9', 'art 1', 'art 1', 'art 2', 'art 10', 'art 1', 'art 2']

AR 201/2017 MATTERS RELATING TO ASSESSMENT COMPLAINTS REGULATION, 2018
ALBERTA REGULATION 201/2017
COMPLAINTS REGULATION, 2018
Matters before Assessment Review Board Panel
3 Documents to be filed by complainant
Hearing before Local Assessment Review Board Panel
4 Scheduling and notice of hearing
6 Issues and evidence before panel
7 Abridgment or expansion of time
Hearing before Composite Assessment Review Board Panel
8 Scheduling and notice of hearing
9 Disclosure of evidence
10 Issues and evidence before panel
11 Abridgment or expansion of time
12 Complaint fees
13 Joint jurisdiction
14 Copy of amended assessment notice
15 Decision of assessment review board panel
16 Record of hearing
17 Form of undertaking respecting private hearing
18 Postponement or adjournment of hearing
19 Personal attendance not required
21 Documents to be filed by complainant
22 Form of complaint
23 Scheduling and notice of hearing
24 Disclosure of evidence
25 Issues and evidence before the Board
26 Abridgment or expansion of time
27 Complaint fees
28 Decision of Municipal Government Board
29 Record of hearing
30 Form of undertaking respecting private hearing
31 Postponement or adjournment of hearing
32 Personal attendance not required
33 Independent legal advice
One‑member Panels
One‑member Local Assessment Review Board Panel
34 One‑member local assessment review board panel
35 Part 1 applies
36 Notice of hearing before one‑member panel
37 Disclosure of evidence
38 Issues and evidence before one‑member panel
39 Abridgment or expansion of time
One‑member Composite Assessment
Review Board Panel
40 One‑member composite assessment review board panel
41 Part 1 applies
42 Notice of hearing before one‑member panel
43 Disclosure of evidence
44 Issues and evidence before one‑member panel
45 Abridgment or expansion of time
46 One‑member Municipal Government Board panel
47 Part 2 applies
48 Notice of hearing before one‑member panel
49 Disclosure of evidence
50 Issues and evidence before one‑member panel
51 Abridgment or expansion of time
52 Appointment of provincial member
53 Training requirements
54 Ineligibility
55 Agent authorization
57 Supplementary assessment notice, amended assessment notice
or any amended tax notice other than a property tax notice
58 Complaint form must be available
59 Transitional
60 Coming into force
(b) “agent” means a person who, for a fee or potential fee, acts for an assessed person or a taxpayer during the assessment complaint process or at a hearing before a panel of an assessment review board or the Municipal Government Board;
(c) “complaint” means a complaint under Part 11 or 12 of the Act;
(d) “complaint form” means,
(i) in the case of a complaint to be heard by a panel of an assessment review board, the form set out in Schedule 1;
(ii) in the case of a complaint to be heard by the Municipal Government Board, the form containing the information referred to in section 22;
(e) “presiding officer”
(i) in respect of a local assessment review board panel, means the presiding officer referred to in section 454.11(4) or (5) of the Act, as the case may be, or
(ii) in respect of a composite assessment review board panel, means the presiding officer referred to in section 454.21(5) of the Act;
(2) In this Regulation, a reference to the Municipal Government Board includes any panel of the Board.
(3) A term that is defined in Part 9, 10, 11 or 12 of the Act has the same meaning when used in this Regulation.
2(1) This Regulation applies in respect of every municipality except the City of Lloydminster.
(2) Except to the extent that section 59(2) provides otherwise, on and after the coming into force of this Regulation the Matters Relating to Assessment Complaints Regulation (AR 310/2009) does not apply in respect of any municipality except the City of Lloydminster.
3(1) If a complaint is to be heard by a panel of an assessment review board, the complainant must
4 If a complaint is to be heard by a local assessment review board panel, the clerk must
(c) after a copy of the complaint form has been provided to the municipality in accordance with section 462(1) of the Act, notify the municipality, the complainant and any assessed person or taxpayer other than the complainant who is affected by the complaint of the date, time and location of the hearing and the requirements and timelines for disclosure of evidence not less than 35 days before the hearing date.
5(1) In this section, “complainant” includes an assessed person or taxpayer who is affected by a complaint who wishes to be heard at the hearing.
(2) If a complaint is to be heard by a local assessment review board panel, the following rules apply with respect to the disclosure of evidence:
Issues and evidence before panel
6 A local assessment review board panel must not hear
(a) any matter in support of an issue that is not identified on the complaint form, or
(b) any evidence that has not been disclosed in accordance with section 5.
7(1) A local assessment review board panel may at any time, with the consent of all parties, abridge the time specified in section 4(c).
(2) Subject to the timelines specified in section 468 of the Act, a local assessment review board panel may at any time by written order expand the time specified in section 5(2)(a), (b) or (c).
(3) A time specified in section 5(2)(a), (b) or (c) for disclosing evidence or other documents may be abridged with the written consent of the persons entitled to the evidence or other documents.
Hearing before Composite Assessment
8 If a complaint is to be heard by a composite assessment review board panel, the clerk must
(d) after a copy of the complaint form has been provided to the municipality in accordance with section 462(2) of the Act and to the Minister in accordance with clause (b), notify the municipality, the complainant and any assessed person other than the complainant who is affected by the complaint of the date, time and location of the hearing and the requirements and timelines for disclosure of evidence not less than 70 days before the hearing date.
9(1) In this section, “complainant” includes an assessed person who is affected by a complaint who wishes to be heard at the hearing.
(2) If a complaint is to be heard by a composite assessment review board panel, the following rules apply with respect to the disclosure of evidence:
10 A composite assessment review board panel must not hear
(b) any evidence that has not been disclosed in accordance with section 9.
11(1) A composite assessment review board panel may at any time, with the consent of all parties, abridge the time specified in section 8(d).
(2) Subject to the timelines specified in section 468 of the Act, a composite assessment review board panel may at any time by written order expand the time specified in section 9(2)(a), (b) or (c).
(3) A time specified in section 9(2)(a), (b) or (c) for disclosing evidence or other documents may be abridged with the written consent of the persons entitled to the evidence or other documents.
12(1) The fees payable by persons wishing to make a complaint or be involved as a party in a hearing by a panel of an assessment review board are those fees set out in Schedule 2.
13 If a property is used or designated for multiple purposes in circumstances where both a local assessment review board and a composite assessment review board have jurisdiction to hear a complaint with respect to the property, the complaint must be heard by the composite assessment review board.
Copy of amended assessment notice
14 Where, under section 305(1.1) of the Act, an assessor is required to send a copy of an amended assessment notice and a statement to an assessment review board or the Municipal Government Board, the assessor must send the copy and statement no later than one day after the amended assessment notice is sent to the assessed person.
Decision of assessment review board panel
15(1) For the purposes of section 468 of the Act, a decision of a panel of an assessment review board must include
(b) the panel’s decision in respect of each matter or issue,
(d) any procedural or jurisdictional matters that arose during the hearing, and the panel’s decision in respect of those matters.
(2) The clerk of composite assessment review board must, within 7 days of a composite assessment review board panel rendering a decision, provide the Minister with a copy of that decision.
(3) A municipality must retain a record of all decisions of a local assessment review board panel for at least 5 years.
16(1) A clerk of an assessment review board must make and keep a record of each hearing in accordance with subsection (2).
(2) Subject to section 464.1 of the Act, a record of a hearing must include
(g) the decision of the panel of the assessment review board referred to in section 15.
(a) a sound recording or transcript, or any part of a sound recording or transcript, from a private hearing conducted under section 464.1 of the Act, or
(b) a transcript, or any part of a transcript, that is excluded from the public record under section 464.1 of the Act.
Form of undertaking respecting private hearing
17 An undertaking under section 464.1(3) of the Act must be given in a form acceptable to the presiding officer.
18(1) Except in exceptional circumstances as determined by a panel of an assessment review board, the panel may not grant a postponement or adjournment of a hearing.
(3) Subject to the timelines specified in section 468 of the Act, if a panel of an assessment review board grants a postponement or adjournment of a hearing, the panel must schedule the date, time and location for the hearing at the time the postponement or adjournment is granted.
19(1) Parties to a hearing before a panel of an assessment review board may attend the hearing in person or may, instead of attending in person, file a written presentation with the clerk.
(a) in the case of a hearing before a local assessment review board panel, at least 3 days before the hearing;
(b) in the case of a hearing before a composite assessment review board panel, at least 7 days before the hearing.
20 A panel of an assessment review board may seek legal advice only from a lawyer who is independent from the parties to a hearing.
21(1) If a complaint is to be heard by the Municipal Government Board, the complainant must
(a) complete and file with the chair a complaint containing the information set out in section 22, and
22 For the purposes of section 491(1) of the Act, the form of complaint must be in writing and contain the information described in section 491(2) of the Act and,
(iv) the Designated Industrial Property Assessment Unit Identification number for the designated industrial property under complaint,
(v) the municipality in which the designated industrial property under complaint is located,
(vii) what information used in the designated industrial property assessment calculation process prescribed by the Minister’s Guidelines is incorrect,
(ix) what the correct information is to be used in the designated industrial property assessment calculation process,
23 If a complaint is to be heard by the Municipal Government Board, the chair must
(a) within 7 days of receiving a complaint, provide the provincial assessor with a copy of the complaint form,
(c) not less than 70 days before the scheduled hearing date, give the notifications required by section 494(1)(b) of the Act.
24(1) In this section, “complainant” includes an assessed person who is affected by a complaint who wishes to be heard at the hearing.
Issues and evidence before the Board
25 The Municipal Government Board must not hear
(a) any matter in support of an issue that is not identified on the complaint form,
(b) any evidence that has not been disclosed in accordance with section 24,
(c) evidence from a complainant relating to information that was requested by the Minister under section 319 of the Act or required to be reported under the Minister’s Guidelines but was not provided or reported to the Minister.
26(1) The Municipal Government Board may at any time, with the consent of all parties, abridge the time specified in section 23(c).
(2) Subject to the timelines specified in section 500 of the Act, the Municipal Government Board may at any time by written order expand the time specified in section 24(2)(a), (b) or (c).
(3) A time specified in section 24(2)(a), (b) or (c) for disclosing evidence or other documents may be abridged with the written consent of the persons entitled to that evidence or documents.
27(1) The fees payable by a person wishing to make a complaint or to be involved as a party or intervener in a hearing by the Municipal Government Board in respect of designated industrial property or an equalized assessment are those fees set out in Schedule 2.
(a) a complainant withdraws a complaint on agreement with the provincial assessor or the Minister, as the case may be, to correct any matter or issue under complaint,
28 For the purposes of section 500 of the Act, a decision of the Municipal Government Board must include
29(1) The Municipal Government Board must make and keep a record of each hearing in accordance with subsection (2).
(2) Subject to section 525.1 of the Act, a record of a hearing must include
(g) the decision of the Municipal Government Board referred to in section 28.
(a) a sound recording or transcript, or any part of a sound recording or transcript, from a private hearing conducted under section 525.1 of the Act, or
(b) a transcript, or any part of a transcript, that is excluded from the public record under section 525.1 of the Act.
30 An undertaking under section 525.1(3) of the Act must be given in a form acceptable to the chair.
31(1) Except in exceptional circumstances as determined by the Municipal Government Board, the Municipal Government Board may not grant a postponement or adjournment of a hearing.
32(1) Parties to a hearing before the Municipal Government Board may attend the hearing in person or may, instead of attending in person, file a written presentation with the chair.
33 The Municipal Government Board may seek legal advice only from a lawyer who is independent from the parties to a hearing.
34 A one‑member local assessment review board panel may hear and decide one or more of the following matters but no other matter:
(e) any matter, other than an assessment, where all of the parties consent to a hearing before a one‑member local assessment review board panel.
35 Subject to this Division, Part 1 applies to a one‑member local assessment review board panel.
Notice of hearing before one‑member panel
36 If a complaint is to be heard by a one‑member local assessment review board panel, the clerk must give the notifications required by section 462(1) of the Act not less than 15 days before the hearing date that is scheduled under section 4.
37(1) In this section, “complainant” includes an assessed person or taxpayer who is affected by a complaint who wishes to be heard at the hearing.
(2) If a complaint is to be heard by a one‑member local assessment review board panel, the following rules apply with respect to the disclosure of evidence:
Issues and evidence before one‑member panel
38 A one‑member local assessment review board panel must not hear
(b) any evidence that has not been disclosed in accordance with section 37.
39(1) A one‑member local assessment review board panel may at any time, with the consent of all parties, abridge the time specified in section 36.
(2) Subject to the timelines specified in section 468 of the Act, a one‑member local assessment review board panel may at any time by written order expand the time specified in section 37(2)(a) or (b).
(3) A time specified in section 37(2)(a) or (b) for disclosing evidence or other documents may be abridged with the written consent of the persons entitled to the evidence or other documents.
One‑member Composite Assessment Review Board Panel
40 A one‑member composite assessment review board panel may hear and decide one or more of the following matters but no other matter:
(d) any matter, other than an assessment, where all of the parties consent to a hearing before a one‑member composite assessment review board panel.
41 Subject to this Division, Part 1 applies to a one‑member composite assessment review board panel.
42 If a complaint is to be heard by a one‑member composite assessment review board panel, the clerk must give the notifications required by section 462(2) of the Act not less than 15 days before the hearing date that is scheduled under section 8.
43(1) In this section, “complainant” includes an assessed person who is affected by a complaint who wishes to be heard at the hearing.
(2) If a complaint is to be heard by a one‑member composite assessment review board panel, the following rules apply with respect to the disclosure of evidence:
44 A one‑member composite assessment review board panel must not hear
(b) any evidence that has not been disclosed in accordance with section 43.
45(1) A one‑member composite assessment review board panel may at any time, with the consent of all parties, abridge the time specified in section 42.
(2) Subject to the timelines specified in section 468 of the Act, a one‑member composite assessment review board panel may at any time by written order expand the time specified in section 43(2)(a) or (b).
(3) A time specified in section 43(2)(a) or (b) for disclosing evidence or other documents may be abridged with the written consent of the persons entitled to the evidence or other documents.
46(1) One member of the Municipal Government Board may sit as a panel of the Municipal Government Board to hear and decide on one or more of the following matters but no other matter:
47 Subject to this Division, Part 2 applies to a one‑member Municipal Government Board panel.
48 If a complaint is to be heard before a one‑member Municipal Government Board panel, the chair must give the notifications required by section 494(1)(b) of the Act not less than 15 days before the date that is scheduled under section 23.
49(1) In this section, “complainant” includes an assessed person who is affected by a complaint who wishes to be heard at the hearing.
50 A one‑member Municipal Government Board panel must not hear
(b) any evidence that has not been disclosed in accordance with section 49.
51(1) A one‑member Municipal Government Board panel may at any time, with the consent of all parties, abridge the time specified in section 48.
(2) Subject to the timelines specified in section 500 of the Act, a one‑member Municipal Government Board panel may at any time by written order expand the time specified in section 49(2)(a) or (b).
(3) A time specified in section 49(2)(a) or (b) for disclosing evidence or other documents may be abridged with the written consent of the persons entitled to the evidence or other documents.
52(1) When a council has established a composite assessment review board, the municipality must, within 30 days, provide written notice of that fact to the Minister.
(2) The Minister must, after receiving written notice from the municipality that the council has established a composite assessment review board, appoint a provincial member to the composite assessment review board.
(3) The Minister may only appoint as a provincial member a current member of the Municipal Government Board.
53(1) Every clerk must
(2) The chair of the Municipal Government Board and any delegate of the chair must
(b) periodically, as required by the Minister, successfully complete a refresher training program set by the Minister.
(3) In order for a member of a panel of an assessment review board or of the Municipal Government Board to be qualified to participate in a hearing, the member must
54 A person may not be a member of a panel of an assessment review board or the Municipal Government Board if the person
55 An agent may not file a complaint or act for an assessed person or taxpayer at a hearing unless the assessed person or taxpayer has prepared and filed an assessment complaints agent authorization form set out in Schedule 4 with the clerk of the assessment review board or the chair of the Municipal Government Board, as the case may be.
56(1) Any party to a hearing before a composite assessment review board panel or the Municipal Government Board may make an application to the composite assessment review board panel or the Municipal Government Board, as the case may be, at any time, but no later than 30 days after the conclusion of the hearing, for an award of costs in an amount set out in Schedule 3 that are directly and primarily related to matters contained in the complaint and the preparation of the party’s submission.
(2) In deciding whether to grant an application for the award of costs, in whole or in part, the composite assessment review board panel or the Municipal Government Board may consider the following:
(3) A composite assessment review board panel or the Municipal Government Board may on its own initiative and at any time award costs.
(4) Any costs that the composite assessment review board panel or the Municipal Government Board awards are those set out in Schedule 3.
the assessed person or the taxpayer is responsible for any costs awarded by a composite assessment review board panel.
the complainant is responsible for any costs awarded by a composite assessment review board panel.
(a) the assessed person in respect of designated industrial property under complaint,
(8) The municipality in which the property under complaint is located is responsible for any costs awarded by a composite assessment review board panel against an employee or representative of the municipality.
(9) The municipality that files a complaint about an equalized assessment or designated industrial property is responsible for any costs awarded by the Municipal Government Board against an employee or representative of the municipality.
57 For the purposes of section 468(2) of the Act, a panel of an assessment review board must render its decision and provide reasons for that decision, including any dissenting reasons,
(a) in the case of a hearing before a local assessment review board panel
(b) in the case of a hearing before a composite assessment review board panel,
(c) in the case of a hearing before a one‑member panel of an assessment review board,
58 A municipality must ensure that copies of the complaint form set out in Schedule 1 and the assessment complaints agent authorization form set out in Schedule 4 are readily available to the public.
59(1) Despite the repeal of the Assessment Complaints and Appeals Regulation (AR 238/2000) and the Assessment Complaints Fee Regulation (AR 243/2008), those regulations continue to apply to all appeals and complaints filed with respect to the 2009 and previous taxation years.
(2) The Matters Relating to Assessment Complaints Regulation (AR 310/2009) applies to complaints with respect to the 2010 and subsequent taxation years up to and including the 2017 taxation year.
(3) This Regulation applies with respect to the 2018 and subsequent taxation years.
(4) Notwithstanding anything in this Regulation, where a person has made a complaint under section 460 or 491 of the Municipal Government Act, RSA 2000 cM‑26, before this subsection comes into force and the complaint process has not been concluded by the time this subsection comes into force, the complaint must continue to be dealt with in accordance with the Municipal Government Act and the regulations under the Municipal Government Act as they read immediately before the coming into force of this subsection.
60 This Regulation comes into force on January 1, 2018.
Note: An assessment review board panel must not hear any matter in support of an issue that is not identified on the complaint form
If the assessment review board panel makes a decision in favour of the complaint, or if all issues under complaint are corrected by agreement between the complainant and the assessor, and the complaint is withdrawn prior to the hearing, the filing fee will be refunded.
Complaint to be heard by: □ LARB panel □ CARB panel
A complaint to the assessment review board panel may be about any of the following matters,
as shown on an assessment or tax notice:
9 whether the property is assessable
10 whether the property or business is exempt from taxation under Part 10, but not if the exemption is given by an agreement under section 364.1(11) that does not expressly provide for the right to make the complaint
11 any extent to which the property is exempt from taxation under a bylaw under section 364.1 of the Act
12 whether the collection of tax on the property is deferred under a bylaw under section 364.1 of the Act
a designated officer’s refusal to grant an exemption or deferral under a bylaw under section 364.1 of the Act
If a complaint fee is required by the municipality, it will be indicated on the assessment notice.
Your complaint form will not be filed and will be returned to you unless the required complaint fee indicated on your assessment notice is enclosed.
ASSESSMENT REVIEW BOARD PANELS
A local assessment review board panel will hear complaints about residential property with 3 or less dwelling units, farm land or matters shown on a tax notice (other than a property tax notice).
A composite assessment review board panel will hear complaints about residential property with 4 or more dwelling units or non-residential property.
For a complaint about an assessment ‑ local assessment review board panel:
Complainant must provide full disclosure at least 21 days before the scheduled hearing date. Respondent must provide full disclosure at least 7 days before the scheduled hearing date. Complainant must provide rebuttal at least 3 days before the scheduled hearing date.
For a complaint about an assessment ‑ composite assessment review board panel:
Information that has not been disclosed will not be heard by an assessment review board panel.
A Composite Assessment Review Board Panel may award costs against any party to a complaint that has not provided full disclosure in accordance with the regulations.
An assessment review board panel must not hear any matter in support of an issue that is not identified on the complaint form.
The clerk will notify all parties of the hearing date and location.
Linear property — power generation
Linear property — other
$ 50 per DIPAUID *
Designated industrial property — major plant or facility
$650 per major plant or facility
Designated industrial property – other
$50 per DIPAUID *
* Designated Industrial Property Assessment Unit Identification
Where the conduct of the offending party warrants it, a composite assessment review board panel or the Municipal Government Board may award costs up to the amounts specified in the appropriate column in Part 1.
Where a composite assessment review board panel or the Municipal Government Board determines that a hearing was required to determine a matter that did not have a reasonable chance of success, it may award costs, up to the amounts specified in the appropriate column in Part 2 or 3, against the party that unreasonably caused the hearing to proceed.
At the request of a party, an assessment review board panel or the Municipal Government Board, as the case may be, expands the time period for disclosure of evidence that results in prejudice to the other party.
Second counsel fee for each 1/2 day or portion thereof (when allowed by an assessment review board panel or the Municipal Government Board, as the case may be).
(for designated industrial property
go to Section 3)
Note: Agent means a person or company who for a fee or potential fee acts for an assessed person or taxpayer during the assessment complaint process or at a hearing before a panel of an assessment review board or the Municipal Government Board.
(b) a letter, signed by me on my personal or company letterhead, and the letter is submitted to the municipality's assessment review board clerk or to the chair of the Municipal Government Board, as the case may be, before the hearing of the complaint.
(b) discuss the issues or matters of the complaint with the municipal assessor (or the provincial assessor in the case of designated industrial property),
(d) represent the assessed person or taxpayer at hearings before a panel of the assessment review board (or before the Municipal Government Board, in the case of designated industrial property),
4 I understand that the assessed person or taxpayer continues to be subject to all applicable provisions of the Municipal Government Act and the regulations under that Act, despite any authorization of agency.
6 I understand that the assessed person or taxpayer is liable for any costs awarded against the agent by a panel of an assessment review board (or by the Municipal Government Board, in the case of designated industrial property) or for any change in assessment that may result from a hearing.
9 I may revoke authorization at any time in writing to the clerk of the assessment review board or the chair of the Municipal Government Board, as the case may be.