First Nations Assessment Appeal Regulations (SOR/2007-241)

Interpretation

Marginal note:Definitions

1 The following definitions apply in these Regulations.

assessable property

assessable property means reserve land, an interest in reserve lands or a right to occupy, possess or use reserve lands, that is subject to assessment under a property assessment law. (bien sujet à évaluation)

assessor

assessor means the person designated by a first nation to conduct assessments of assessable property. (évaluateur)

complainant

complainant means a person who commences an appeal under section 7. (plaignant)

party

party means the complainant, the assessor or the tax administrator. (partie)

property assessment law

property assessment law means a law made under subparagraph 5(1)(a)(i) of the First Nations Fiscal Management Act. (texte législatif relatif à l’évaluation foncière)

tax administrator

tax administrator means the person responsible for the administration of a first nation’s property assessment laws. (administrateur fiscal)

Prescribed Procedures

Marginal note:Procedures

2 A property assessment law shall incorporate the procedures set out in sections 3 to 13 or procedures that are the same as those set out in the laws in respect of assessment appeals of the province in which the assessable property is situated.

Reconsideration of Assessment

Marginal note:Reconsideration procedure

• 3 (1) A property assessment law shall include a procedure by which a person named on the assessment roll in respect of an assessable property may request that the assessor reconsider the assessment of that property and provide a period of at least 21 days to conduct the reconsideration.

• Marginal note:Modified assessment

  (2) If after a reconsideration the assessor modifies an assessment, the assessor shall send notice of the modified assessment to the tax administrator and to any other person who received the original notice of assessment.

Appeal Procedures

Marginal note:Assessment appeal

4 Any person may appeal an assessment or a reconsideration of an assessment of the assessable property to an assessment review board established by the council of the first nation.

Marginal note:Assessment review board

• 5 (1) An assessment review board shall be composed of at least three members, one of whom shall be designated as the chairperson of the board.

• Marginal note:Qualifications

  (2) At least one member of an assessment review board is to be a lawyer who is a practising or non-practising member in good standing of the law society of the province in which the assessable property is situated and at least one other member is to have experience in assessment appeals in the province in which the assessable property is situated.

• Marginal note:Conflict of interest

  (3) A person shall not serve as a member of an assessment review board if the person has a personal or financial interest in the assessable property that is the subject of the appeal or if the person is a chief or a member of the council of the first nation.

• Marginal note:Membership in first nation

  (4) For the purpose of subsection (3), membership in the first nation does not in itself constitute a personal or financial interest in assessable property.

Marginal note:Minimum limitation period

6 If a property assessment law establishes a period beyond which assessments are not to be appealed, that period shall end not less than 45 days after the day on which the notice of the assessment is mailed to the person named on the assessment roll.

Marginal note:Notice of appeal

• 7 (1) An appeal is commenced by delivery of a notice of appeal to the assessor at the address set out in the assessment notice.

• Marginal note:Content of notice

  (2) The notice of appeal shall be accompanied by any fee required by the property assessment law, and shall include

  • (a) the name and mailing address of the complainant and of any representative acting on behalf of the complainant;

  • (b) the description of the assessable property, including any assessment roll number, set out in the assessment notice; and

  • (c) the grounds for the appeal.

Hearing

Marginal note:Scheduling of hearing

• 8 (1) On delivery of a notice of appeal to the assessor, the chairperson of the assessment review board, in consultation with the assessor, shall schedule a hearing of the appeal and, at least 10 days before the day on which the hearing is scheduled to begin, shall deliver a written notice of the date, time and place of the hearing to the parties and to each person named on the assessment roll in respect of the assessable property.

• Marginal note:Time limit

  (2) The assessment review board shall commence the hearing within 45 days after the notice of appeal to the assessor is delivered, unless all parties consent to a later date.

Marginal note:Hearing deferred

9 If a proceeding with respect to liability to pay taxes in respect of the assessable property that is the subject of an appeal is brought before a court of competent jurisdiction

• (a) before the hearing is to commence, the hearing shall be deferred until the matter is decided by the court;

• (b) during the hearing, the hearing shall be adjourned until the matter is decided by the court; or

• (c) after the hearing has concluded but before a decision on the appeal is given, the decision shall be deferred until the matter is decided by the court.

Marginal note:Combined hearing

10 The assessment review board may conduct a single hearing of two or more appeals related to the same assessment roll if the matters on appeal in each hearing are addressing the same assessable property or substantially the same issues.

Marginal note:Delivery of documentation

11 The chairperson shall without delay deliver a copy of any document submitted by a party in relation to an appeal to all other parties.

Decisions

Marginal note:Decisions

• 12 (1) At the earliest opportunity after the day on which a hearing is completed, the assessment review board shall deliver a written decision on the appeal to all parties, and the assessor shall modify the assessment roll accordingly.

• Marginal note:Period

  (2) Despite subsection (1), a property assessment law may establish a period during which the assessment review board is to render its decision. The period shall end not less than 90 days after the day on which the hearing is completed.

Delivery of Documents

Marginal note:Methods of delivery

• 13 (1) Delivery of a document may be made personally or by sending it by registered mail, fax or e-mail.

• Marginal note:Personal delivery

  (2) Personal delivery of a document is made

  • (a) in the case of an individual, by leaving the document with that individual or with a person at least 18 years of age residing at that individual’s place of residence;

  • (b) in the case of a first nation, by leaving the document with the person apparently in charge, at the time of delivery, of the first nation’s administrative office, or with the first nation’s legal counsel; and

  • (c) in the case of a corporation, by leaving the document with the person apparently in charge, at the time of delivery, of the corporation’s head office or branch office, or with an officer or director of the corporation, or with the corporation’s legal counsel.

• Marginal note:Time of delivery

  (3) Subject to subsection (4), a document shall be considered to have been delivered

  • (a) if delivered personally, at the time that personal delivery is made;

  • (b) if sent by registered mail, on the fifth day after it is mailed;

  • (c) if sent by fax, at the time indicated on the confirmation of transmission; or

  • (d) if sent by e-mail, at the time indicated in the electronic confirmation that the e-mail has been opened.

• Marginal note:Exception

  (4) A document delivered on a non-business day or after 17:00 local time on a business day shall be considered to have been delivered at 09:00 on the next business day.

Marginal note:Appeal

• 13.1 (1) An appeal lies to a court of competent jurisdiction from a decision of the assessment review board on a question of law.

• Marginal note:Limitation period

  (2) The appeal must be made within 30 days after the day on which the decision is delivered.

Coming into Force

Marginal note:Coming into force

14 These Regulations come into force on the day on which they are registered.