Current ver. 2014-06-25 ___________________________ FIRST NATION PROPERTY ASSESSMENT BY-LAW, 20__ (MANITOBA) TABLE OF CONTENTS PART I Citation ........................................................................................................................ PART II Definitions and References ......................................................................................... PART III Administration ............................................................................................................ PART IV Assessments ................................................................................................................ PART V Requests for Information and Inspections................................................................... PART VI Assessment Roll and Assessment Notice .................................................................... PART VII Amendment and Correction of Assessment Roll ........................................................ PART VIII Reconsideration of Assessment .................................................................................. PART IX Assessment Review Board .......................................................................................... PART X Appeal to Assessment Review Board ......................................................................... PART XI General Provisions ...................................................................................................... SCHEDULES I Property Classes II Request for Information by Assessor III Notice of Assessment Inspection IV Declaration of Purpose for the Use of Assessment Information V Assessment Notice VI Request for Reconsideration of Assessment VII Notice of Appeal to Assessment Review Board VIII Notice of Withdrawal IX Notice of Hearing X Order to Attend Hearing/Produce Documents XI Certification of Assessment Roll by Assessor WHEREAS: A. Pursuant to paragraph 83(1)(a) of the Indian Act, the council of a first nation may make by-laws for the purpose of taxation for local purposes of lands, or interests in land, in the reserve, including rights to occupy, possess or use land in the reserve; and
B. The Council of the _____________________ First Nation deems it to be in the best interests of the First Nation to make a by-law for such purposes; and
NOW THEREFORE the Council of the __________________________ First Nation duly enacts as follows:
PART I CITATION Citation 1. This By-law may be cited as the ____________________ First Nation Property Assessment By-law, 20___ .
PART II DEFINITIONS AND REFERENCES Definitions and References 2.(1) In this By-law: “assessable property” means property that is liable to assessment under this By-law; “assessed value” means the value of land or improvements, or both, that is determined in accordance with this By-law but does not include a portioned value based on a percentage of value under subsection 7(5);
“assessment” means a valuation and classification of an interest in land; “Assessment Notice” means a notice containing the information set out in Schedule V and includes a supplementary assessment notice;
“Assessment Review Board” means a board established by Council in accordance with Part IX; “assessment roll” means an assessment roll prepared under subsection 10(1) and includes an assessment roll amended in accordance with this By-law;
“assessor” means a person appointed by Council under subsection 3(1); “chair” means the chair of the Assessment Review Board; “complainant” means a person who commences an appeal of an assessment under this By-law; “Council” has the meaning given to that term in the Indian Act; “First Nation” means the ___________ First Nation, being a band as defined under the Indian Act; “holder” means a person in possession of an interest in land or a person who, for the time being, (a) is entitled through a lease, licence or other legal means to possess or occupy the interest in land, (b) is in actual occupation of the interest in land, (c) has any right, title, estate or interest in the interest in land, or (d) is a trustee of the interest in land; “improvement” means any building, fixture or structure that is erected or placed in, on, over or under the land, whether or not the building, fixture or structure is affixed to the land and is capable of being transferred without special mention by a transfer of the land, and includes
(a) a part of a building, fixture or structure, (b) plant, machinery, equipment and containers that are used in the retail marketing of oil and oil products,
(c) pipeline, (d) railway roadway and railway track, (e) mobile homes, and (f) gas distribution systems, spurs and railway sidings, and oil, natural gas or salt production equipment;
“interest in land” or “property” means land or improvements, or both, in the reserve and, without limitation, includes any interest in land or improvements, any occupation, possession or use of land or improvements, and any right to occupy, possess or use land or improvements;
“mobile home” means a portable dwelling unit that (a) is capable of being transported on its own chassis and running gear by towing or other means, (b) is placed on the chassis or body of a motor vehicle, and is designated to be used as living quarters or accommodation for travel, recreation or vacation purposes but does not include a mobile home that is registered as a trailer under The Drivers and Vehicle Act (Manitoba);
“Notice of Appeal” means a notice containing the information set out in Schedule VII; “Notice of Assessment Inspection” means a notice containing the information set out in Schedule III; “Notice of Hearing” means a notice containing the information set out in Schedule IX; “Notice of Withdrawal” means a notice containing the information set out in Schedule VIII; “Order to Attend Hearing/Produce Documents” means an order containing the information set out in Schedule X;
“party”, in respect of an appeal of an assessment under this By-law, means the parties to an assessment appeal under section 32;
“person” includes a partnership, syndicate, association, corporation and the personal or other legal representatives of a person;
“portioned value” means, in respect of assessable property within a property class, a portion of the assessed value of the property calculated on the basis of a percentage of the assessed value established in subsection 7(5);
“property class” means those categories of property established in subsection 7(1) for the purposes of assessment and taxation;
“Province” means the province of Manitoba; “reference date” means, for a general assessment under section 5, the date prescribed as the reference date by regulation under The Municipal Assessment Act (Manitoba);
“reserve” means any land set apart for the use and benefit of the First Nation within the meaning of the Indian Act;
“resolution” means a motion passed and approved by a majority of Council present at a duly convened meeting;
“secretary” means the secretary of the Assessment Review Board appointed under section 25; “tax administrator” means the person appointed by Council to that position under the Taxation By-law; “Taxation By-law” means the _______ First Nation Property Taxation By-law, 20__ ; “taxation year” means the calendar year to which an assessment roll applies for the purposes of taxation; “taxes” includes all taxes imposed, levied, assessed or assessable under the Taxation By-law, and all penalties, interest and costs added to taxes under the Taxation By-law; and
“value” means, in respect of assessable property, the amount that the property might reasonably be expected to realize if held in fee simple off the reserve and sold on the open market on the applicable reference date by a willing seller to a willing buyer.
(2) In this By-law, references to a Part (e.g. Part I), section (e.g. section 2), subsection (e.g. subsection 3(1)), paragraph (e.g. paragraph 8(1)(a)) or Schedule (e.g. Schedule I) is a reference to the specified Part, section, subsection, paragraph or Schedule of this By-law, except where otherwise stated.
PART III ADMINISTRATION Assessor 3.(1) Council must appoint one or more assessors to undertake assessments of assessable property in accordance with this By-law and such other duties as set out in this By-law or as directed by Council.
(2) An assessor appointed by Council must be qualified to conduct assessments of real property in the Province.
Application of By-law 4. This By-law applies to all interests in land. PART IV ASSESSMENTS General Assessments 5.(1) A general assessment must be made in 2014 and thereafter in each year as prescribed by regulation under The Municipal Assessment Act (Manitoba).
(2) Subject to amendments made under this By-law, a general assessment applies in each subsequent year until the year of the next general assessment.
Assessment and Valuation 6.(1) In making assessments, the assessor must assess all interests in land that are subject to taxation under the Taxation By-law and all interests in land for which payments-in-lieu may be accepted by Council.
(2) Except where otherwise provided in this By-law, the assessor must assess each interest in land at value.
(3) The assessor must determine the assessed value of an interest in land and must enter the assessed value of the interest in land in the assessment roll.
(4) For purposes of assessments that are affected by easements or rights-of-way, an assessor must (a) increase the assessed value of land that enjoys the benefit of an easement or right-of-way by an amount that represents the increase in value of the land, if any, resulting from enjoyment of the benefit of the easement or right-of way; and
(b) decrease the assessed value of land upon which the easement or right-of-way is situated by an amount that represents the loss in value of the land, if any, resulting from the presence of the easement or right-of-way on the land.
(5) Where a strip of land, that is not part of land that is being assessed, is reserved as a private roadway for the benefit of land that is being assessed, an assessor must, subject to subsection (6), add the value of the strip of land to the assessed value of the land that is being assessed.
(6) Where a strip of land under subsection (5) is reserved for the benefit of two or more parcels of land, the assessor must, for purposes of an assessment under subsection (5), apportion the value of the strip of land to the parcels of land in proportion to the benefit enjoyed by each parcel.
(7) In assessing a railway roadway, pipeline or gas distribution system, the assessor must determine the value by applying the assessment rates prescribed by regulation under The Municipal Assessment Act (Manitoba).
(8) The assessor must assess pipeline in the name of the owner or operator of the pipeline and gas distribution systems in the name of the owner of the system.
(9) An assessment is presumed to be properly made and the assessed value to be fixed at a fair and just amount where the assessed value bears a fair and just relation to the assessed values of other assessable property.
(10) Except as otherwise provided in this By-law, for the purposes of assessing property the assessor must use
(a) the valuation methods, rates, rules and formulas established under provincial assessment legislation existing at the time of assessment; and
(b) the assessment rules and practices used by assessors in the Province for conducting assessments off the reserve.
Property Classes and Portioned Values 7.(1) Council hereby establishes the property classes established by the Province for provincial property assessment purposes, for the purposes of assessment under this By-law and imposing taxes under the Taxation By-law.
(2) The property classes established under subsection (1) are set out in Schedule I to this By-law, and the assessor must use the corresponding provincial classification rules for each property class.
(3) The assessor must assess each property according to the property classes established under this By-law.
(4) Where property being assessed falls within two (2) or more property classes, the assessor must allocate the assessed value of the property to the property classes in portions that, in each case, reflect the part of the assessed value attributable to the portion of the property falling within the class.
(5) The assessor must determine the portioned value of each property using the percentages of assessed value prescribed by regulation under The Municipal Assessment Act (Manitoba) for each property class.
PART V REQUESTS FOR INFORMATION AND INSPECTIONS Requests for Information 8.(1) An assessor may deliver a Request for Information, requesting that a person who holds assessable property, or a person who has disposed of assessable property, provide to the assessor information or documentation that relates or might relate to, or that affects or might affect, the value of the interest in land being assessed or that is or might be relevant to assessment of the interest in land which, without limiting the generality of the foregoing, may include information for each year since the previous general assessment respecting
(a) any sale of the interest in land; (b) the cost of any construction on the interest in land; and (c) any income or expense related to the use or operation of the interest in land. (2) Where a person receives a written request from an assessor under subsection (1), the person must, within twenty-one (21) days of receiving the request, provide information or documentation to the extent that information or documentation to which the request relates is in the possession or control of the person and must provide, in the form of a signed statement, a declaration of the person affirming that the information or documentation provided by the person is complete, true and accurate.
(3) The assessor may in all cases assess the assessable property based on the information available to him or her and is not bound by the information and documentation provided under this section.
Inspections 9.(1) The assessor may, for any purposes related to assessment, enter into or on and inspect land and improvements.
(2) Where the assessor wishes to conduct an inspection of assessable property for the purpose of assessing its value, the assessor must deliver a Notice of Assessment Inspection by personal delivery, mail, fax or e-mail to the person named on the assessment roll at the address indicated on the assessment roll.
(3) Personal delivery of a Notice of Assessment Inspection is made (a) in the case of delivery to a residential dwelling, by leaving the notice with a person at least eighteen (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, on those premises.
(4) A Notice of Assessment Inspection is considered to have been delivered if (a) delivered personally, at the time personal delivery is made; (b) sent by mail, five (5) days after the day on which the notice is postmarked; (c) sent by fax, at the time indicated on the confirmation of transmission; and (d) sent by e-mail, at the time indicated in the electronic confirmation that the e-mail has been opened.
(5) Where an assessable property is occupied by a person other than the person named on the assessment roll, the person named on the assessment roll must make arrangements with the occupant to provide access to the assessor.
(6) Unless otherwise requested by the person named on the assessment roll, inspections of an assessable property must be conducted between 09:00 and 17:00 local time.
(7) If the assessor attends at an assessable property to inspect it and no occupant eighteen (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 the assessor.
(8) As part of an inspection under this section, the assessor must be given access to, and may examine and take copies of and extracts from, the books, accounts, vouchers, documents and appraisals respecting the assessable property and the occupant must, on request, furnish every facility and assistance required for the entry and examination.
PART VI ASSESSMENT ROLL AND ASSESSMENT NOTICE Assessment Roll 10.(1) On or before December 31 of each year, the assessor must prepare a new assessment roll containing a list of every interest in land that is liable to assessment under this By-law.
(2) The assessment roll must be in paper or electronic form and must contain the following information:
(a) the name and last known address of the holder of the interest in land; (b) a description of the interest in land;
(c) the classification of the interest in land; (d) the assessed value by classification of the interest in land; (e) the total assessed value of the interest in land; (f) if applicable, that the interest in land is in whole or in part exempt from taxation under the Taxation By-law;
(g) the portioned value of the interest in land; and (h) any other information the assessor considers necessary or desirable. Certification by Assessor 11. On completion of an assessment roll and on or before December 31 in that year, the assessor must
(a) certify in writing in substantially the form set out in Schedule XI that the assessment roll was completed in accordance with the requirements of this By-law; and
(b) deliver a copy of the certified assessment roll to Council. Amendments to Assessment Roll 12.(1) Where the assessor amends the assessment roll under section 19, or amends the assessment roll to reflect reconsideration decisions or implement decisions of the Assessment Review Board, the assessor must
(a) date and initial amendments made to the assessment roll; and (b) report the change or correction to Council. (2) Where the assessment roll is amended under this By-law, the amendments are an integral part of the assessment roll and are deemed to be effective as of the date the assessment roll was certified under section 11.
(3) The assessor must not amend the assessment roll contrary to a decision of the Assessment Review Board or a court of competent jurisdiction.
Validity of Assessment Roll 13. An assessment roll is effective on certification and unless amended in accordance with this By-law, by a decision of the Assessment Review Board or by an order of a court of competent jurisdiction, is
(a) valid and binding on all parties concerned, despite any (i) omission, defect or error committed in, or with respect to, the assessment roll, (ii) defect, error or misstatement in any notice required, or (iii) omission to mail any notice required; and (b) for all purposes, the assessment roll of the First Nation until the next certified assessment roll. Inspection and Use of Assessment Roll 14.(1) On receipt by Council, the assessment roll is open to inspection in the First Nation office by any person during regular business hours.
(2) A person must not, directly or indirectly, use the assessment roll or information contained in the assessment roll to
(a) obtain names, addresses or telephone numbers for solicitation purposes, whether the solicitations are made by telephone, mail or any other means; or
(b) harass an individual. (3) The tax administrator may require a person who wishes to inspect the assessment roll to complete a declaration in substantially the form set out in Schedule IV
(a) specifying the purpose for which the information is to be used; and (b) certifying that the information contained in the assessment roll will not be used in a manner prohibited under this section.
Protection of Privacy in Assessment Roll 15.(1) On application by a holder, the tax administrator may omit or obscure the holder’s name, address or other information about the holder that would ordinarily be included in an assessment roll if, in the tax administrator’s opinion, the inclusion of the name, address or other information could reasonably be expected to threaten the safety or mental or physical health of the holder or a member of the holder’s household.
(2) Where the tax administrator omits or obscures information under subsection (1), such information must be obscured from all assessment rolls that are available for public inspection under subsection 14(1) or are otherwise accessible to the public.
Chargeholders 16.(1) Any person holding a charge on assessable property may, at any time, give notice, with full particulars of the nature, extent and duration of the charge, to the assessor and request that his or her name be added to the assessment roll in respect of that assessable property for the duration of the charge.
(2) On receipt of a notice and request under this section, the assessor must enter the person’s name and address on the assessment roll and provide copies of all assessment notices issued in respect of the assessable property.
Assessment Notice 17.(1) The tax administrator [assessor] must, on or before _____ in each year, mail an Assessment Notice to every person named in the assessment roll in respect of each assessable property, at the person’s address on the assessment roll.
(2) Where requested by the recipient, an Assessment Notice may be e-mailed to a person named on the assessment roll, and the Assessment Notice is deemed delivered on the date that the e-mail is sent by the tax administrator [assessor].
(3) A person whose name appears in the assessment roll must give written notice to the tax administrator [assessor] of any change of address.
(4) Any number of properties assessed in the name of the same holder may be included in one Assessment Notice.
PART VII AMENDMENT AND CORRECTION OF ASSESSMENT ROLL Amending the Next Annual Assessment Roll 18.(1) Where, in a year for which a general assessment is not required, (a) assessable property is not entered in an assessment roll,
(b) the assessed value of the interest in land is not the same as the assessed value entered in the assessment roll by reason of
(i) an error or omission in an assessment roll entry, (ii) destruction of or damage to the interest in land, (iii) altered or new improvements to the interest in land, (iv) a change in the physical characteristics of the interest in land or in the physical characteristics of an interest in land that is in close proximity to the interest in land,
(v) a change in the zoning or permitted uses applicable to the interest in land, (vi) subdivision of the land that forms all or a part of the interest in land, (vii) in the case of assessable property that is residential property containing not more than four dwelling units, any significant factor that affects such property and that is external to the property,
(viii) the closure of the whole of a building or structure in which a commercial operation was carried on, where
(A) the commercial operation was, before the closure, the only commercial operation on the property,
(B) at least one (1) year has passed since the closure, and (C) the only use made of the building or structure since the closure is the storage of personal property or fixtures that were used in the commercial operation, or
(ix) a change that causes a building or structure on the property to no longer conform to the requirements of subparagraph (viii), or
(c) there is (i) a change in the classification of the interest in land under this By-law, or (ii) a change in the eligibility of the interest in land for, or in the amount of, an exemption under the Taxation By-law,
the assessor must amend the assessment on the assessment roll that is being prepared by the assessor under subsection 10(1).
(2) In redoing an assessment for purposes of amending an assessment roll under subsection (1), an assessor must apply the same conditions and requirements, including the same reference date, as applied when the assessment was first done, except that the subsequent change of conditions or circumstances under paragraph (1)(b) or (1)(c) that is the reason for amendment of the assessment roll applies in redoing the assessment as if the change in the conditions or circumstances had applied to the subject property when the assessment was first done.
(3) A person named on the assessment roll in respect of an interest in land who is of the opinion that any of the circumstances referred to in subsection (1) exist with respect to an interest in land, may notify the assessor of those circumstances and the assessor must amend the assessment as the assessor determines appropriate.
(4) An amendment under subsection (1) applies in the years that follow the year in which the amendment is made until the year in which the next general assessment under this By-law is done.
Corrections to Current Assessment Roll and Supplementary Assessments 19.(1) The assessor may at any time, for the purpose of correcting an error or omission, amend the latest assessment roll.
(2) Where an assessor learns of a change in the holder of assessable property, the assessor must immediately amend the current assessment roll to reflect that change.
(3) After amendment of an assessment roll under this section, the assessor must mail an amended Assessment Notice to every person named on the assessment roll in respect of the interest in land affected.
(4) The assessor must create a supplementary assessment in respect of an interest in land if, after the assessment roll has been certified under section 11, the assessor determines that
(a) the interest in land is liable to taxation but was not assessed; (b) the interest in land is liable to taxation due to change in ownership or use; (c) the assessment of an improvement on the property requires an increase because of a change in the physical condition of the improvement;
(d) a change has been made in the classification of the interest in land due to a change in the provincial classification rules; or
(e) the land has been improved or subdivided. (5) The assessor must, as soon as practicable after creating a supplementary assessment under subsection (4), mail a supplementary Assessment Notice to the tax administrator and to every person named on the assessment roll in respect of the interest in land affected.
(6) A supplementary assessment is effective (a) beginning on the date (i) the interest in land is liable to taxation under paragraph (4)(a), (ii) the change to the interest in land occurred under paragraph (4)(b), (c) or (d), or (iii) the land was improved or subdivided under paragraph (4)(e), provided that the effective date cannot be earlier than January 1 of the year preceding the year in which the assessor creates the supplementary assessment; and
(b) ending December 31 of the year in which the assessor creates the supplementary assessment. (7) Where the assessor creates a supplementary assessment under this section, the assessor must amend the assessment on the assessment roll that is being prepared by the assessor under subsection 10(1).
PART VIII RECONSIDERATION OF ASSESSMENT Reconsideration by Assessor 20.(1) A person named on the assessment roll in respect of an assessable property may request that the assessor reconsider the assessment of that assessable property.
(2) A request for reconsideration may be made on one or more of the grounds on which an assessment appeal may be made under this By-law.
(3) A request for reconsideration of an assessment must (a) be delivered to the assessor within thirty (30) days after the day that the Assessment Notice is mailed or e-mailed to the person named on the assessment roll in respect of an assessable property;
(b) be made in writing and include the information set out in Schedule VI; and (c) include any reasons in support of the request.
(4) The assessor must consider the request for reconsideration and, within fourteen (14) days after receiving the request for reconsideration, either
(a) advise the person who requested the reconsideration that the assessor confirms the assessment; or (b) where the assessor determines that assessable property should have been assessed differently, offer to the person who requested the reconsideration to modify the assessment.
(5) Where the person who requested the reconsideration agrees with the modification proposed by the assessor, the assessor must
(a) amend the assessment roll as necessary to reflect the modified assessment; (b) give notice of the amended assessment to the tax administrator and mail an amended Assessment Notice to every person named on the assessment roll in respect of the interest in land affected; and
(c) where a Notice of Appeal has been delivered in respect of the assessable property, advise the Assessment Review Board of the modification.
(6) Where the person who requested the reconsideration accepts an offer to modify an assessment, that person must not appeal the modified assessment and must withdraw any Notice of Appeal filed in respect of the assessable property.
PART IX ASSESSMENT REVIEW BOARD Council to Establish Assessment Review Board 21.(1) Council must, by resolution, establish an Assessment Review Board to hear and determine assessment appeals under this By-law.
(2) The Assessment Review Board must consist of not less than three (3) members, including at least one (1) member who is a member of the law society of the Province and at least one (1) member who has experience in assessment appeals in the Province.
[Note to First Nation: The First Nation can choose to require the appointment of a member who is also a member of the First Nation, with the following wording:
(3) The Assessment Review Board must consist of at least one (1) member who is a member of the First Nation but not a member of Council.]
(4) Each member of the Assessment Review Board must hold office for a period of three (3) years unless the member resigns or is removed from office in accordance with this By-law.
(5) If a member of the Assessment Review Board is absent, disqualified, unable or unwilling to act, Council may appoint another person, who would otherwise be qualified for appointment as a member, to replace the member until the member returns to duty or the member’s term expires, whichever comes first.
Remuneration and Reimbursement [Note to First Nation: The sample wording below provides for three levels of remuneration. The chair is paid the highest rate, members who are lawyers or have assessment experience are paid a middle rate, and members without those qualifications are paid a lower rate. First Nations can choose to implement these three levels, or can choose to have two levels of remuneration, one for the chair and one for other members.]
22.(1) The First Nation must remunerate (a) the chair (or acting chair) at a rate of ________ dollars ($_______) per hour [or day],
(b) a member (or replacement member appointed to act), other than the chair, who meets the criteria set out in subsection 21(2), at a rate of ________ dollars ($_______) per hour [or day], and
(c) a member (or replacement member appointed to act), other than those referenced in paragraphs (a) and (b), at a rate of ________ dollars ($_______) per hour [or day],
for time spent on activities of the Assessment Review Board required under this By-law or expressly authorized by Council.
(2) The First Nation must reimburse a member of the Assessment Review Board, including a replacement member, for reasonable travel and out of pocket expenses necessarily incurred in carrying out his or her duties.
Conflicts of Interest 23.(1) A person must not serve as a member of the Assessment Review Board if the person (a) has a personal or financial interest in the assessable property that is the subject of an appeal; (b) is the Chief of the First Nation or a member of Council; (c) is an employee of the First Nation; or (d) has financial dealings with the First Nation that might reasonably give rise to a conflict of interest or impair that person’s ability to deal fairly and impartially with an appeal as required under the terms of this By-law.
(2) For the purposes of paragraph (1)(a), membership in the First Nation does not in itself constitute a personal or financial interest in assessable property.
Appointment of Chair 24.(1) Council must, by resolution, appoint one of the members of the Assessment Review Board as chair.
(2) The chair must (a) supervise and direct the work of the Assessment Review Board; (b) undertake administrative duties as necessary to oversee and implement the work of the Assessment Review Board;
(c) determine procedures to be followed at hearings consistent with this By-law; (d) administer an oath or solemn affirmation to a person or witness before his or her evidence is taken; and
(e) preside at hearings of the Assessment Review Board. (3) If the chair is absent or incapacitated, Council must designate a member of the Assessment Review Board as the acting chair for the period that the chair is absent or incapacitated.
Appointment of Secretary 25.(1) Council must, by resolution, appoint a secretary of the Assessment Review Board. (2) The secretary of the Assessment Review Board must (a) have the custody and care of all records, documents, orders and decisions made by or pertaining to the Assessment Review Board; and
(b) fulfill such other duties as directed by the chair and the Assessment Review Board.
Removal of Member 26. Council may terminate the appointment of a member of the Assessment Review Board for cause, including where a member
(a) is convicted of an offence under the Criminal Code; (b) fails to attend three (3) consecutive hearings of the Assessment Review Board; or (c) fails to perform any of his or her duties under this By-law in good faith and in accordance with the terms of this By-law.
Duty of Member 27. In performing their duties under this By-law, the members of the Assessment Review Board must act faithfully, honestly and impartially and to the best of their skill and ability, and must not disclose to any person information obtained by them as a member, except in the proper performance of their duties.
PART X APPEAL TO ASSESSMENT REVIEW BOARD Appeals 28. The Assessment Review Board must hear and determine appeals made under this Part. Notice of Appeal 29.(1) Any person, including without limitation the First Nation and the assessor, may appeal an assessment or a reconsideration of an assessment of assessable property to the Assessment Review Board by delivering
(a) a completed Notice of Appeal, (b) a copy of the Assessment Notice, and (c) an administration fee of thirty dollars ($30), to the assessor within sixty (60) days after the date on which the Assessment Notice was mailed or emailed to the persons named on the assessment roll in respect of the assessable property.
(2) The address for delivery of a Notice of Appeal to the assessor is [insert address]. (3) The grounds for an appeal may be in respect of one or more of the following: (a) the assessed value of the property; (b) the assessment classification of the property; (c) the applicability of an exemption to the property; (d) any alleged error or omission in an assessment or Assessment Notice; and (e) the liability of the holder to taxation under the Taxation By-law. (4) Where an appeal is commenced with respect to an assessment amended under section 19, or a supplementary assessment created under section 19, the appeal must be confined to the amendment or the supplementary assessment, as the case may be.
(5) No appeal may be brought respecting an assessment amended to reflect a decision of the Assessment Review Board or a court of competent jurisdiction.
Agents and Solicitors 30. Where a complainant is represented in an appeal through a solicitor or agent, all notices and correspondence required to be given to the complainant are properly given if delivered to the solicitor or agent at the address set out in the Notice of Appeal.
Scheduling of Hearing 31.(1) On delivery of a Notice of Appeal to the assessor, the chair must, in consultation with the assessor, schedule a hearing of the appeal.
(2) The chair must, at least thirty (30) days before the hearing, deliver a Notice of Hearing, setting out 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.
Parties 32. The parties in a hearing are (a) the complainant; (b) the holder of the assessable property, if not the complainant; (c) the assessor; and (d) any person who the Assessment Review Board determines may be affected by the appeal, upon request by that person.
Delivery of Documentation 33. The assessor must, without delay, deliver a copy of any document submitted by a party in relation to an appeal to all other parties.
Timing for Hearing 34. Subject to section 46, the Assessment Review Board must commence a hearing within ninety (90) days after delivery of the Notice of Appeal to the assessor, unless all parties consent to a delay.
Daily Schedule 35.(1) The chair must (a) create a daily schedule for the hearings of the Assessment Review Board; and (b) post the daily schedule at the place where the Assessment Review Board is to meet. (2) The Assessment Review Board must proceed to deal with appeals in accordance with the daily schedule, unless the Assessment Review Board considers a change in the schedule necessary and desirable in the circumstances.
Conduct of Hearing 36.(1) The Assessment Review Board must give all parties a reasonable opportunity to be heard at a hearing.
(2) A party may be represented by counsel or an agent and may make submissions as to facts, law and jurisdiction.
(3) The Assessment Review Board may conduct a hearing whether the complainant is present or not, provided the complainant was given notice of the hearing in accordance with this By-law.
(4) The burden of proof in an appeal is on the person bringing the appeal. (5) In an oral hearing, a party may call and examine witnesses, present evidence and submissions and conduct cross-examination of witnesses as reasonably required by the Assessment Review Board for a full and fair disclosure of all matters relevant to the issues in the appeal.
(6) The Assessment Review Board may reasonably limit further examination or cross-examination of a witness if it is satisfied that the examination or cross-examination has been sufficient to disclose fully and fairly all matters relevant to the issues in the appeal.
(7) The Assessment Review Board may question any witness who gives oral evidence at a hearing. (8) The Assessment Review Board may receive and accept information that it considers relevant, necessary and appropriate, whether or not the information would be admissible in a court of law.
(9) The Assessment Review Board may conduct its proceedings by any combination of written, electronic and oral hearings.
(10) An oral hearing must be open to the public unless the Assessment Review Board, on application by a party, determines that the hearing should be held in camera.
Maintaining Order at Hearings 37.(1) The Assessment Review Board may, at an oral hearing, make orders or give directions that it considers necessary to maintain order at the hearing.
(2) Without limiting subsection (1), the Assessment Review Board may, by order, impose restrictions on a person’s continued participation in or attendance at a hearing and may exclude a person from further participation in or attendance at a hearing until the Assessment Review Board orders otherwise.
Summary Dismissal 38.(1) At any time after a Notice of Appeal is received by the Assessment Review Board, the Assessment Review Board may dismiss all or part of the appeal where it determines that any of the following apply:
(a) the appeal is not within the jurisdiction of the Assessment Review Board; (b) the appeal was not filed within the applicable time limit; or (c) the complainant failed to diligently pursue the appeal or failed to comply with an order of the Assessment Review Board.
(2) Before dismissing all or part of an appeal under subsection (1), the Assessment Review Board must give the complainant an opportunity to make submissions to the Assessment Review Board.
(3) The Assessment Review Board must give written reasons for any dismissal made under subsection (1) to all parties.
Quorum 39.(1) A majority of the members of the Assessment Review Board constitutes a quorum, provided that there must not be less than three (3) members present at any time.
(2) Where a quorum of the members of an Assessment Review Board is not present at the time at which a hearing is to be held, the hearing must be adjourned to the next day that is not a holiday, and so on from day to day until there is a quorum.
Decisions 40. A decision of the majority of the members is a decision of the Assessment Review Board and, in the case of a tie, the decision of the chair governs.
Combining Hearings 41. The Assessment Review Board may conduct a single hearing of two (2) or more appeals related to the same assessment if the matters in each hearing are addressing the same assessable property or substantially the same issues.
Power to Determine Procedures 42.(1) Subject to this By-law, the Assessment Review Board has the power to control its own processes and may make rules respecting practice and procedure to facilitate the just and timely resolution of the matters before it.
(2) Without limiting subsection (1), the Assessment Review Board may make rules respecting the holding of pre-hearing conferences and requiring the parties to attend a pre-hearing conference.
Orders to Attend or Produce Documents 43.(1) At any time before or during a hearing, but before its decision, the Assessment Review Board may make an order requiring a person to
(a) attend a hearing to give evidence, or (b) produce a document or other thing in the person’s possession or control as specified by the Assessment Review Board,
by issuing an Order to Attend Hearing/Produce Documents and serving it on the person at least two (2) days before the person’s attendance or the requested document is required at the hearing, as the case may be.
(2) Where an order is made under paragraph (1)(a), the Assessment Review Board must pay to the person a twenty dollar ($20) witness fee plus reasonable travel expenses to attend and give evidence before the Assessment Review Board.
(3) A party may request that the Assessment Review Board make an order under subsection (1) to a person specified by the party.
(4) Where a party makes a request under subsection (3), (a) the chair must sign and issue an Order to Attend Hearing/Produce Documents and the party must serve it on the witness at least two (2) days before the person’s attendance or the requested document is required at the hearing, as the case may be; and
(b) a party requesting the attendance of a witness must pay a twenty dollar ($20) witness fee plus reasonable travel expenses to the witness to attend and give evidence before the Assessment Review Board.
(5) The Assessment Review Board may apply to a court of competent jurisdiction for an order directing a person to comply with an order under this section.
Adjournments 44. The Assessment Review Board may (a) hear all appeals on the same day or may adjourn from time to time until all matters have been heard and determined; and
(b) at any time during a hearing, adjourn the hearing. Costs 45. The Assessment Review Board may make orders requiring a party (a) to pay all or part of the costs of another party in respect of the appeal, (b) to pay all or part of the costs of the Assessment Review Board in respect of the appeal, where the Assessment Review Board considers the conduct of a party has been improper, vexatious, frivolous or abusive.
Matters before the Courts 46. If a proceeding with respect to liability to pay taxes in respect of 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 must be deferred until the matter is decided by the court;
(b) during the hearing, the hearing must 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 must be deferred until the matter is decided by the court.
Withdrawal of Appeal 47.(1) A complainant may withdraw an appeal under this Part by delivering a Notice of Withdrawal to the Assessment Review Board.
(2) Upon receipt of a Notice of Withdrawal under subsection (1), the Assessment Review Board must dismiss the matter set for its consideration.
Delivery of Decisions 48.(1) The Assessment Review Board must, at the earliest opportunity after the completion of a hearing, deliver a written decision on the appeal to all parties.
(2) Any person may obtain a copy of a decision of the Assessment Review Board from the tax administrator on request and payment of a fee of ____ dollars ($____).
(3) The tax administrator may obscure or omit personal information (other than name and address) and financial business information from decisions provided under subsection (2), provided that assessment and property tax information must not be obscured or omitted.
(4) The assessor must make any amendments to the assessment roll that are necessary to reflect a decision of the Assessment Review Board and must mail an amended Assessment Notice to every person named in the assessment roll in respect of the interest in land affected.
Delivery of Documents under this Part 49.(1) Delivery of a document under this Part may be made personally or by sending it by registered mail, fax or e-mail.
(2) Personal delivery of a document is made (a) in the case of an individual, by leaving the document with the individual or with a person at least eighteen (18) years of age residing at the 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.
(3) Subject to subsection (4), a document is considered delivered if (a) delivered personally, at the time that personal delivery is made; (b) sent by registered mail, on the fifth day after it is mailed; (c) sent by fax, at the time indicated on the confirmation of transmission; or (d) sent by e-mail, at the time indicated in the electronic confirmation that the e-mail has been opened.
(4) A document delivered on a non-business day or after 17:00 local time on a business day is considered delivered at 09:00 on the next business day.
Appeals 50.(1) An appeal lies from the Assessment Review Board to a court of competent jurisdiction on a question of law.
(2) An appeal under subsection (1) must be commenced within thirty (30) days of the delivery of the Assessment Review Board’s decision under subsection 48(1).
PART XI GENERAL PROVISIONS Disclosure of Information 51.(1) The tax administrator, the assessor, a member of the Assessment Review Board, the secretary or any other person who has custody or control of information or records obtained or created under this By-law must not disclose the information or records except
(a) in the course of administering this By-law or performing functions under it; (b) in proceedings before the Assessment Review Board, a court of law or pursuant to a court order; or
(c) in accordance with subsection (2). (2) The tax administrator or the assessor may disclose to the agent of a holder confidential information relating to the property if the disclosure has been authorized in writing by the holder.
(3) An agent must not use information disclosed under subsection (2) except for the purposes authorized by the holder in writing referred to in that subsection.
Disclosure for Research Purposes 52. Notwithstanding section 51, Council may disclose information and records to a third party for research purposes, including statistical research, provided
(a) the information and records do not contain information in an individually identifiable form or business information in an identifiable form; or
(b) where the research cannot reasonably be accomplished unless the information is provided in an identifiable form, the third party has signed an agreement with Council to comply with Council’s requirements respecting the use, confidentiality and security of the information.
Validity 53. Nothing under this By-law must be rendered void or invalid, nor must the liability of any person to pay taxes or amounts levied under the Taxation By-law be affected by
(a) an error or omission in a valuation or a valuation based solely on information in the hands of an assessor or the tax administrator;
(b) an error or omission in an assessment roll, Assessment Notice, or any notice given under this By-law; or
(c) a failure of the First Nation, tax administrator or the assessor to do something within the required time.
Notices 54.(1) Where in this By-law a notice is required to be given by mail or where the method of giving the notice is not otherwise specified, it must be given
(a) by mail to the recipient’s ordinary mailing address or the address for the recipient shown on the assessment roll;
(b) where the recipient’s address is unknown, by posting a copy of the notice in a conspicuous place on the recipient’s property; or
(c) by personal delivery or courier to the recipient or to the recipient’s ordinary mailing address or the address for the recipient shown on the assessment roll.
(2) Except where otherwise provided in this By-law, a notice (a) given by mail is deemed received on the fifth day after it is posted; (b) posted on property is deemed received on the second day after it is posted; and (c) given by personal delivery is deemed received upon delivery. Interpretation 55.(1) The provisions of this By-law are severable, and where any provision of this By-law is for any reason held to be invalid by a decision of a court of competent jurisdiction, the invalid portion must be severed from the remainder of this By-law and the decision that it is invalid must not affect the validity of the remaining portions of this By-law.
(2) Where a provision in this By-law is expressed in the present tense, the provision applies to the circumstances as they arise.
(3) Words in this By-law that are in the singular include the plural, and words in the plural include the singular.
(4) This By-law must be construed as being remedial and must be given such fair, large and liberal construction and interpretation as best ensures the attainment of its objectives.
(5) Reference in this By-law to an enactment is a reference to the enactment as it exists from time to time and includes any regulations made under the enactment.
(6) Headings form no part of the enactment and must be construed as being inserted for convenience of reference only.
57. This By-law comes into force and effect on approval by the Minister of Indian Affairs and Northern Development.
THIS BY-LAW IS HEREBY DULY ENACTED by Council on the _____ day of _________________ , 20___ , at _________ , in the Province of Manitoba.
A quorum of Council consists of ___________ (_____) members of Council.
[Name] Chief [please spell out the name] [Name] Councillor [please spell out the name]
[Name] Councillor [please spell out the name] [Name] Councillor [please spell out the name]
SCHEDULE I PROPERTY CLASSES
Residential 1 Residential 2 Residential 3: Condominiums and cooperatives Farm Property Pipeline Property Railway Property Institutional Property Designated Recreational Property Other Property
SCHEDULE II REQUEST FOR INFORMATION BY ASSESSOR FOR THE _______________ FIRST NATION
TO: ADDRESS: DESCRIPTION OF INTEREST IN LAND:
DATE OF REQUEST: PURSUANT to section ____ of the _____________________ First Nation Property Assessment By-law, 20___ , I request that you provide to me, in writing, no later than _____________ [Note: must be a date that is at least fourteen (14) days from the date of delivery of the request], the following information relating to the above-noted interest in land:
(1) (2) (3) If you fail to provide the requested information on or before the date specified above, an assessment of the interest in land may be made on the basis of the information available to the assessor.
____________________________________________ Assessor for the _______________ First Nation
Dated: _______________ , 20____ .
SCHEDULE III NOTICE OF ASSESSMENT INSPECTION
TO: ADDRESS: DESCRIPTION OF INTEREST IN LAND: (the “assessable property”)
DATE: TAKE NOTICE that, pursuant to section ____ of the ______________________ First Nation Property Assessment By-law, 20__ , the assessor for the _____________ First Nation proposes to conduct an inspection of the above-referenced assessable property on ______________ , 20___ at _______ A.M./P.M.
If the above date and time is not acceptable, please contact the assessor on or before ___________ [date], at ________________ [contact number], to make arrangements for an alternate time and date.
If the assessable property is occupied by a person other than you, you must make arrangements with the occupant to provide access to the assessor.
AND TAKE NOTICE that if, on attending at the assessable property, no occupant eighteen (18) years of age or older is present or permission to inspect the assessable property is denied, the assessor may assess the value of the assessable property based on the information available to the assessor.
_________________________________________ Assessor for the ____________ First Nation
Dated: ______________ , 20____ .
SCHEDULE IV DECLARATION OF PURPOSE FOR THE USE OF ASSESSMENT INFORMATION
I, _______________________ [name], of ______________________ [address], ____________ [city], _________ [province], ____________ [postal code], declare and certify that I will not use the assessment roll or information contained in the assessment roll to obtain names, addresses or telephone numbers for solicitation purposes, whether the solicitations are made by telephone, mail or any other means, or to harass an individual.
I further declare and certify that any assessment information I receive will be used for the following purpose(s):
(1) a complaint or appeal under the __________ First Nation Property Assessment By-Law, 20___ ; (2) a review of an assessment to determine whether to seek a reconsideration or appeal of the assessment; or
(3) other: ___________________________________________________
Signed: _____________________________ [please print name]
Dated: ________________ , 20____ .
SCHEDULE V ASSESSMENT NOTICE
TO: ADDRESS: DESCRIPTION OF INTEREST IN LAND:
TAKE NOTICE that the assessment roll has _____________________ First Nation and delivered to the First Nation Council.
The following person(s) is/are the holders of the interest in land: [Name(s) & addresses] The interest in land is classified as: The assessed value by classification of the interest in land is: The interest in land is exempt from taxation as follows: TOTAL ASSESSED VALUE: PORTIONED VALUE LIABLE TO TAXATION: AND TAKE NOTICE that you may, within thirty (30) days of the date of mailing of this notice, request a reconsideration of this assessment by delivering a written request for reconsideration in the form specified in the ______________ First Nation Property Assessment By-law, 20___ . Within fourteen (14) days of receipt by the assessor of your request for reconsideration, the assessor will review the assessment and provide you with the results of the reconsideration. If the assessor determines that the interest in land should have been assessed differently, the assessor will offer to modify the assessment.
AND TAKE NOTICE that you may, within sixty (60) days of the date of mailing of this notice, appeal this assessment to the Assessment Review Board. The Notice of Appeal must be in writing in the form and accompanied by the fee specified in the ____________ First Nation Property Assessment By-law, 20__ .
_______________________________________________________ Tax Administrator for the ____________________ First Nation
Dated: ____________ , 20___ .
been certified by the assessor for the
SCHEDULE VI REQUEST FOR RECONSIDERATION OF ASSESSMENT
TO: Assessor for the ____________ First Nation [address] PURSUANT to the provisions of the _________ First Nation Property Assessment By-law, 20___ , I hereby request a reconsideration of the assessment of the following interest in land:
[description of the interest in land as described in the Assessment Notice] I am: ___ a holder of the interest in land ___ named on the assessment roll in respect of this interest in land This request for a reconsideration of the assessment is based on the following reasons: (1) (2) (3) (describe the reasons in support of the request in as much detail as possible) Address and telephone number at which applicant can be contacted:
______________________________ Name of Applicant (please print) Dated: _________________ , 20__ .
____________________________ Signature of Applicant
SCHEDULE VII NOTICE OF APPEAL TO ASSESSMENT REVIEW BOARD
TO: Assessor for the ___________ First Nation [address] PURSUANT to the provisions of the _________________________ First Nation Property Assessment By-law, 20_______ , I hereby appeal the assessment/reconsideration of the assessment of the following interest in land:
[description of the interest in land, including assessment roll number, as described in the Assessment Notice]
The grounds for the appeal are: (1) (2) (3) (describe the grounds for the appeal in as much detail as possible) Complainant’s mailing address to which all notices in respect of this appeal are to be sent:
Name and address of any representative acting on complainant’s behalf in respect of this appeal: The required fee of ______ dollars ($____) is enclosed with this Notice of Appeal. ___________________________ _________________________________ Name of Complainant (please print) Signature of Complainant (or representative) Dated: , 20 . NOTE: A copy of the Assessment Notice must be enclosed with this Notice of Appeal.
SCHEDULE VIII NOTICE OF WITHDRAWAL
TO: Chair, Assessment Review Board for the ____________ First Nation [address] PURSUANT to the provisions of the ___________________ First Nation Property Assessment By-law, 20___ I hereby withdraw my appeal of the assessment of the following property:
Description of interest in land: Date of Notice of Appeal:
______________________________ _______________________________________ Name of Complainant (please print) Signature of Complainant (or representative) Dated: , 20 .
SCHEDULE IX NOTICE OF HEARING
TO: ADDRESS: DESCRIPTION OF INTEREST IN LAND:
Complainant in respect of this appeal: TAKE NOTICE that the Assessment Review assessment/reconsideration of the assessment of the above-noted interest in land at:
Date: __________________ , 20___ Time: _______ (A.M./P.M.) Location:_____________________________________________________________________ [address] AND TAKE NOTICE that you should bring to the hearing [insert # copies] copies of all relevant documents in your possession respecting this appeal.
A copy of the Assessment Notice and the Notice of Appeal are enclosed with this notice, as well as copies of:
(all submissions and documents received in respect of the appeal will be forwarded to all parties) __________________________________ Chair, Assessment Review Board
Dated: ________________ , 20___ .
Board will hear an appeal from the
SCHEDULE X ORDER TO ATTEND HEARING/PRODUCE DOCUMENTS
TO: ADDRESS: TAKE NOTICE that an appeal has been made to the Assessment Review Board for the _______________ First Nation in respect of the assessment of _______________________ [describe interest in land].
The Assessment Review Board believes that you may have information [OR documents] that may assist the Assessment Review Board in making its decision.
THIS NOTICE REQUIRES you to [indicate the applicable provisions below]: 1. Attend before the Assessment Review Board at a hearing at Date: ________________ , 20___ Time: ________ (A.M./P.M.) Location: [address] to give evidence concerning the assessment and to bring with you the following documents:
and any other documents in your possession that may relate to this assessment. A twenty dollar ($20) witness fee is enclosed. Your reasonable travelling expenses will be reimbursed as determined by the Assessment Review Board.
2. Deliver the following documents [list documents] OR any documents in your possession that may relate to this assessment to the Chair, Assessment Review Board, at ______________________ [address] on or before _________________________ .
Please contact ________________ at _______________ if you have any questions or concerns respecting this Order.
__________________________________ Chair, Assessment Review Board
Dated: ________________ , 20___ .
SCHEDULE XI CERTIFICATION OF ASSESSMENT ROLL BY ASSESSOR
The assessor must certify the assessment roll in the following form: I, __________________ , being the assessor for the _____________ First Nation, hereby certify that this is the ________ First Nation assessment roll for the year 20___ and that this assessment roll is complete and has been prepared and completed in accordance with all requirements of the ________________ First Nation Property Assessment By-law, 20___ .
_________________________________ (Signature of Assessor)
Dated ____________ , 20___ at _____________________ , ______________ . (City) (Province)