First Nations Assessment Inspection Regulations (SOR/2007-242)

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)

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)

Inspections

Marginal note:Procedures

2 Inspections of assessable property for assessment purposes that are provided for in a property assessment law shall be carried out in accordance with procedures prescribed in sections 3 to 7 or procedures that are set out in the laws in respect of assessment inspections in the province in which the assessable property is located.

Marginal note:Notice of inspection

• 3 (1) Before attending to inspect an assessable property, the assessor shall deliver a notice of assessment inspection to the person named on the assessment roll at the address indicated on the roll.

• Marginal note:Content of notice

  (2) A notice of assessment inspection for an assessable property shall

  • (a) include a description of the assessable property;

  • (b) set out the proposed date and time when the inspection will take place and invite the person named on the assessment roll to contact the assessor at a telephone number set out in the notice to make arrangements for a different date and time, if necessary; and

  • (c) describe the alternate assessment procedure authorized under section 6.

Marginal note:Access to assessable property

4 If an assessable property is occupied by a person other than the person named on the assessment roll, the person named on the assessment roll shall make arrangements with the occupant to provide access to the assessor.

Marginal note:Business hours

5 Unless otherwise requested by the person named on the assessment roll, inspections of an assessable property shall be conducted between 09:00 and 17:00 local time.

Marginal note:Assessment without inspection

6 If the assessor attends at an assessable property to inspect it and no occupant 18 years of age or older is present or permission to inspect the property is denied, the assessor may assess the value of the assessable property based on the information available to him or her.

Delivery of Notices

Marginal note:Methods of delivery

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

• Marginal note:Personal delivery

  (2) Personal delivery of a notice is made

  • (a) in the case of delivery to a residential dwelling, by leaving the notice with a person at least 18 years of age residing there; and

  • (b) in the case of delivery to any other assessable property, by leaving the notice with the person apparently in charge, at the time of delivery, of the assessable property.

• Marginal note:Time of delivery

  (3) A notice shall be considered to have been delivered

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

  • (b) if sent by mail, five days after the day on which the notice is postmarked;

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

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

Coming into Force

Marginal note:Coming into force

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