First Nations Assessment Appeal Regulations (PDF Version)
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SOR/2007-241
Registration November 1, 2007
FIRST NATIONS FISCAL AND STATISTICAL MANAGEMENT ACT
First Nations Assessment Appeal Regulations
P.C. 2007-1666 November 1, 2007
Her Excellency the Governor General in Council,
on the recommendation of the Minister of Indian Affairs and Northern
Development, pursuant to paragraphs 5(4)a) and 36(1)a) and d) of the First Nations Fiscal and Statistical Management Acta, hereby makes the annexed First Nations Assessment Appeal Regulations.
First Nations Assessment Appeal Regulations
Definitions
1. The following definitions apply in these Regulations.
"assessor"
« évaluateur »
"assessor" means the person designated by a first nation to conduct assessments of assessable property.
"party"
« partie »
"party" means the complainant, the assessor or the tax administrator.
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
Reconsideration procedure
3. (1)
A property assessment law shall include a procedure whereby 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 shall provide a period of at least 30 days for such a
reconsideration.
Modified assessment
(2) Where after a reconsideration the assessor modifies an assessment,
the assessor shall send notice of the modified assessement to the tax
administrator and to any other person who received the original notice
of assessment.
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.
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.
Qualifications
(2) At least one member of an assessment review board must be a member
of the law society of the province in which the assessable property is
situated and at least one other member must have experience in
assessment appeals in that province.
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.
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.
Minimum limitation period
6. If a property assessment law establishes a period beyond which
assessments may not be appealed, that period shall not be shorter than
60 days after the day on which the notice of the assessment is mailed
to the person named on the assessment roll.
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 property assessment law.
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
Scheduling of hearing
8. (1)
On delivery of a notice of appeal to the assessor, the chairperson of
the review board, in consultation with the assessor, shall schedule a
hearing of the appeal and, at least 30 days before the day scheduled
for the hearing, 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.
Time limit
(2) The assessment review board shall commence the hearing within 90
days after delivery of the notice of appeal to the assessor, unless all
parties consent to a later date.
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.
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.
Delivery of documentation
11. The assessor shall without delay deliver a copy of any document
submitted by a party in relation to an appeal to all other parties.
Decisions
12. At the earliest opportunity after the completion of a hearing, the
assessment review board shall deliver a written decision on the appeal
to all parties, and the assessor shall modify the assessment roll
accordingly.
DELIVERY OF DOCUMENTS
Methods of delivery
13. (1) Delivery of a document may be made personally or by sending it by registered mail, fax or e-mail.
(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 administrative office of the first nation; 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 head office or a branch office of the corporation,
or with an officer or director of the corporation.
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.
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.
