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The Appeal Phase
The Assessment Review Commission Hearing Phase
Post Hearing Phase

A property owner, after receiving the "Notice of Assessment" may disagree with the assessed value of the property and want to appeal the decision. The two basic reasons for a property owner to appeal are that, in the opinion of the owner:

  • the property has been assessed for an amount that is either higher or lower than actual value and/or
  • the property was not assessed uniformly with similar properties in the municipality.
The resolution of a disagreement surrounding an assessment can be a three part process.
  • The assessor involved will examine the assessment records for arithmetical errors and if required will re-assess the property and advise the owner of the results.
  • If the owner remains dissatisfied and wishes to pursue the appeal, the owner has access to an independent Assessment Review Commission. The commission will hear the evidence of both sides and make a decision.
  • Decisions of the Assessment Review Commission can be appealed to the Trial Division of the Supreme Court of Newfoundland.
Definitions
A number of terms are found in this section which may be unfamiliar to the reader. The following definitions will explain some of the more important one to know:
  • Agent is a person formally authorized by a property owner to act on their behalf. An agent may appeal the assessment of a property or properties for the property owner. This authority should be in writing and provided to the clerk prior to the hearing
  • Appeal is the process the appellant takes to have a review of the assessment done for his or her property.
  • Appeal Hearing is the hearing held by an Assessment Review Commissioner to review an assessment which has been appealed.
  • Appellant is the person who objects to the assessment done for his or her property or objects to an omission or error on the assessment roll and who appeals the matter to the Commission.
  • Assessment Act is the statute in force in our province which sets forth the process for the assessment of properties and related matters.
  • Assessment Roll is the written document on which the name of the owner, the address of the property, the parcel ID number, and the assessed value of the property are contained.
  • Assessor is the person appointed under the Assessment Act to assign values to properties for taxation purposes.
  • Clerk of Commission is the town or city clerk appointed under the Municipalities Act who records the proceedings and decisions of a commissioner hearing an Appeal.
  • Commissioner is the person appointed by a municipality prior to January 31 each year to hear and decide assessment appeals. The council must notify the Executive Director of the Assessment Agency of the appointment of the commissioner not more than 14 days after the appointment.
The Assessment Review Process
There are three phases of the assessment review process: the Appeal Phase, the Assessment Review Commission Hearing Phase and the Post Hearing Phase.

Each part of the process has key people doing specific things to insure that the appeals are managed in a fair and equitable way. The process of handling appeals through the phases and the various roles and responsibilities of key individuals follow:
  • THE APPEAL PHASE


    The Role of the Municipal Council
    • Each Year, Before January 31, it is the MANDATORY responsibility of the municipal council to appoint an Assessment Review Commissioner. The commissioner must:
      • be completely independent from council
      • swear or affirm to be impartial and fair in all decisions
    • The municipal council is responsible for paying for the services of the commissioner.
    • A council may appeal an assessment to the judge of the Supreme Court having jurisdiction in the area.
    • This must be done within 30 days of the date of the notice of assessment to the Municipal Assessment Agency.


    The Role of the Property Owner
    • Appeals may be made in two ways:
      • by completing the tear-off “Notice of Appeal” found on the bottom part of the "Notice of Assessment"; OR
      • in writing to the Municipal Assessment Agencyon or before the final date of appeal shown on the assessment notice.
      Note: In either case, appeals must be made on or before the final date of appeal shown on the "Notice of Assessment". The deadline date is 30 days from the date of the mailing of the notices.
    • A filing fee must accompany the appeal. The amount of the fee is set by the Board of Directors of the Assessment Agency.
    • Appeals may be hand delivered by the deadline date or are acceptable if postmarked by the deadline.
    • The letter of appeal must contain the following information:
      • the reason for the appeal
      • the Parcel ID number for the property
      • the mailing address of the person appealing (the appellant)
    • If a property owner wishes to have an AGENT represent them at an appeal hearing, they must notify the Agency IN WRITING of their intentions and of the name of the agent.



    The Role of the Municipal Clerk
    • The clerk must make the assessment roll available to the public for viewing under the following conditions:
      • From the day following the date the notices are mailed through to the first sitting of the Assessment Review Commission the roll must be made available for viewing when requested by a member of the public during the normal business hours of the council.
      • At all other times, except during the sitting of an Assessment Review Commission, the roll must be available for viewing during the normal business hours of council provided that a person so inspecting the roll does not interfere with an employee of the council in the performance of his/her duties.
    7

    The Role of the Assessor
    • After receiving a copy of an appeal against an assessment, an assessor will examine the records of the appealed property for arithmetical errors and make any corrections, if necessary. The appellant is informed of the results of the examination and asked if they wish to go on with the appeal.
    • The assessor should insure that the appeal letter contains the necessary information. Appeal letters can be returned to the appellant or the missing information obtained over the phone or email where applicable.
    • If an appeal is received after the final deadline date, the appeal WILL NOT be heard.
    • The late appeal is recorded in the Appeal Log, copied and sent to the assessor for future reference.
    • If the appeal is not resolved by the examination, the assessor shall re-assess the property. The appellant is notified of the results of the reassessment by way of a new notice. Failure to return this notice within 14 days is considered to be acceptance of the results of the review. The appellant may elect, at this point, to proceed with the appeal by filing notice to the clerk accompanied with the appropriate filing fee.

      If an appellant who refuses to or fails to provide any requested information and/or will not allow an on-site inspection of the property in question, they FORFEIT THE RIGHT TO APPEAL. The Agency will notify the appellant in writing that their appeal will not be heard. Such appeals are recorded in the Appeal Book but are NOT acted upon.


  • THE ASSESSMENT REVIEW COMMISSION HEARING PHASE


    The Assessment Review Commission
    • The Assessment Review Commission is a legal entity established under the Assessment Act.
    • It functions to resolve disagreements between property owners, the municipality and the Assessment Agency. regarding the assessment of property for municipal tax purposes.
    • It does so at an Assessment Review Hearing in the municipality convened by a commissioner who is appointed by the municipal council.
    • The Assessment Review Commission is one part of an assessment appeal process to which every property owner and municipality has a right of access.
    • At all times when dealing with the review commission process it is important to remember that the appeal hearing provides a format for parties with differing opinions to express their point of view regarding an assessment and have the matter arbitrated by an independent authority. Every effort should be made to function in a non-confrontational, cooperative manner while maintaining a reasonable degree of control and formality.

      As indicated previously, the Assessment Review Commission consists of one person, the commissioner.


    Documentation Required at a Hearing
    • The following documents have to be dealt with by the commissioner before hearing the first appeal:
    • Assessment Roll: At the beginning of an appeal hearing, the roll must be given to the commissioner and be present at all hearings. If more than one hearing is scheduled, the roll may kept in the council office safe in between hearings.
    • Notice of Appeal: The letter of appeal should be present and entered into the formal record of the proceedings only when that appeal is heard.


    Scheduling the Hearings

    • The scheduling of review commission hearings is covered under Section 34 of the Assessment Act:

      "34.(1) A commissioner shall fix the times that he/she shall sit for the termination of the appeals."


    Notification of Hearing

    • The Assessment Act specifies (Section 31) that the commissioner shall cause to be delivered or mailed to each party to an appeal a notice of the time and place of the hearing at least 10 days before the day fixed for the appeal to be heard.
    • It should be stressed that the 10 day period is a minimum. Nothing in the statute prohibits giving more notice. Every effort should be made to provide as much notice as possible to appellants.
    • It should be remembered that many appellants represent themselves at appeal hearings and in most instances require time to prepare for the hearing and possibly arrange time away from work to attend.


    Postponements

    • Under normal circumstances, appeals are to be heard and decided upon by March 15th in the year following delivery of the assesment notice.
    • Where a commissioner grants an adjournment or a postponement of an appeal hearing, the commissioner shall at the time of granting the adjournment or postponement, set a date and time for holding the appeal hearing, except with the agreement of all parties.
    • If the commissioner grants an adjournment or postponement of an appeal, a new date for a hearing must be set at the time of the adjournment or postponement, except with the agreement of all parties.


    Location for the Hearing

    While there is no regulation or statute governing the type of facility in which to hold an appeal hearing, it is reasonable to expect that the municipal council will select a suitable site. The following guidelines will help to determine what is a "suitable" site:
    • a wheelchair accessible building
    • a hearing room with sufficient seating and table space for all parties to an appeal.
    • a room where the Hearing can be conducted without interruption.
    • a separate waiting area with enough seating for appellants and witnesses.
    • environmental control - ie. heating, windows to open, etc.
    • convenient washroom facilities


    Duties at an Assessment Appeal Hearing

    The commissioner is the presiding official at a hearing and has full control of all aspects of the proceedings. The appellant or agent, the assessors and any witnesses that may be called are there simply to give evidence to support their respective cases

    • Duties of the Commissioner:
      • Sets the date or dates to hear appeals.
      • A commissioner shall cause to be delivered or mailed to each party to an appeal a notice of the time and place of the hearing at least 10 days before the day fixed for the appeal to be heard.
      • Hears the appeal.
      • Insures that all required documentation is present and complete.
      • Allows all parties an equal opportunity to state their case.
      • Where a commissioner has heard and decided an appeal, a commissioner shall cause to have mailed or delivered to the parties a notice of the decision in the appeal not later than 15 days after that decision has been made.
      • Insures that the hearing proceeds smoothly and that order is maintained.
      • Is courteous to the participants.
      • Keeps a record of the formal proceedings of the hearings and of the decisions of the commissioner.
      • A commissioner shall ensure that a record of all proceedings is taken, which may include an electronic record, and shall certify all records taken as true and correct records of the proceedings.
      • During review hearings, the council office should be staffed by another person other than the clerk or should be closed for business.
      • Where a commissioner has heard and decided an appeal, a commissioner shall cause to have mailed or delivered to the parties a notice of the decision in the appeal not later than 15 days after that decision has been made.
    • Duties of the Assessor:
      • Acts as an expert witness.
      • Provides the commissioner with the information that supports the assessed value of the property
    • Duties of Appellant/Agent:
      • To inform the commissioner of the reasons for disputing the assessed value of the property in question.
      • To produce witnesses and/or evidence as is necessary.


    Procedures at a Hearing
    • The commissioner should not discuss the appeals to be heard with anyone prior to or after the hearing.
    • Any clarification required by the commissioner should be done in the presence of all parties concerned. No "private meetings" or consultations with either party involved in an appeal should take place. All correspondence to a commissioner relating to an appeal should be disclosed to all concerned.
    • The clerk may, at the request of the commissioner, offer any clarification or explanation as is required to facilitate the proceedings. Beyond that, the clerk shall not participate in the hearing (ie. no opinions, comments about the cases, or arguments, etc. should be allowed)
    • The only persons allowed at a hearing are those that are the parties to an appeal or their witnesses.
    • Witnesses should wait outside the hearing room and enter only when called by the commissioner.
    • The commissioner may call any witness to give evidence and/or provide documents relevant to the appeal.


    Penalties
    • If an individual who has been summoned to appear at the review hearing fails to attend or refuses to give evidence or produce a requested document, they are guilty of an offence.
    • If convicted, the person is liable for a fine of 25 dollars a day for each day that the offence continues. In default of paying the fine the person may be imprisoned for not more than seven days for each day the offence continues


  • POST HEARING PHASE


    Procedures at the end of a Hearing
    • Once a decision has been made on an appeal, the commissioner shall cause to have mailed or delivered a notice of the decision to the parties involved. This must be done not later than 15 days after the commissioner has DELIVERED a decision on the matter.
    • In order to allow the Assessment Agency to update the computer database, the commissioner will send the parties a copy of the list of the decisions and copies of any affidavits filed with the roll at the conclusion of the hearings.


    Appeals to the Supreme Court

    An appellant who is not satisfied with a decision of the commissioner, has the right to appeal that decision to a judge of the Trial Division of the Supreme Court at the judicial centre in which the municipality is situated.
    • The appeal must be made in writing to the municipal clerk of the municipality AND to the Trial Division of the Supreme Court (judicial centre) within 30 days after the mailing or delivery of the decision of the Commission to the Appellant.
    • The appellant may incur court costs.


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