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ANNOTATED SAMPLE FIRST NATION PROPERTY ASSESSMENT LAW (ALBERTA)
The First Nations Fiscal Management Act (“FMA”) provides a framework for First Nation real property taxation on reserve. First Nation fiscal powers are set out in Part 1 of the FMA and include, under section 5, the authority to make laws respecting taxation for local purposes of reserve lands and interest in reserve lands.
A First Nation wishing to implement property taxation will require two core laws, the assessment law and taxation law. These two laws work together to establish the property taxation framework. The assessment law creates the framework for conducting assessments of interests in land on reserve, including the duties of the assessor, the applicable assessment rules and practices, and the establishment and conduct of the Assessment Review Board.
Laws enacted under the FMA must comply with the legislative framework, which includes all requirements in the FMA, any regulations made under paragraph 36(1)(d) of the FMA and any standards established by the First Nations Tax Commission (“Commission”) under section 35 of the FMA. Canada has made the First Nations Assessment Appeal Regulations (“Assessment Appeal Regulations”) and the First Nations Assessment Inspection Regulations (“Assessment Inspection Regulations”). The Commission has established Standards for First Nation Property Assessment Laws (“Assessment Law Standards”) that provide further requirements for the form and content of assessment laws. The Commission has also established the Standards for the Timing of First Nation Annual Tax Rates and Expenditure Laws (“Timing Standards”).
The Commission prepares sample laws for use and adaptation by First Nations. The sample First Nation Property Assessment Law (“sample law”) complies with the legislative framework and provides a comprehensive assessment law that reflects assessment practices on reserve lands and incorporates components of the Alberta provincial assessment scheme where appropriate. It provides a best practices sample for use and adaptation by First Nations in drafting their own FMA assessment laws.
This annotation of the sample law provides explanatory and additional information on key aspects of the sample law, and is intended to assist First Nations in creating their own property taxation laws. This annotated law is not intended to provide legal advice or legal interpretation, and should not be relied upon as such.
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___________________________ FIRST NATION PROPERTY ASSESSMENT LAW, 20__
PART I PART II
(ALBERTA)
TABLE OF CONTENTS Citation ........................................................ Definitions and References .........................
EXPLANATORY NOTES & COMMENTS The title of the law should include the name of the First Nation, and the year the First Nation will enact the law.
This indicates that the sample law has been created for First Nations located in Alberta. This wording should be deleted in the First Nation’s law.
When the drafting is complete, ensure that all of the Part numbers and headings correspond to the actual Part numbers and the headings used in the law and that the corresponding page numbers are inserted.
PART III Administration ............................................. PART IV Assessed Value .......................................... PART V Requests for Information and Inspections ..................................................
PART VI Assessment Roll and Assessment Notice ..........................................................
PART VII Corrections to 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
When the drafting is complete, ensure that the Schedule numbers and names correspond to the numbers and names used in the law.
III Declaration of Purpose for the Use of Assessment Information
IV Assessment Notice V Request for Reconsideration of Assessment VI Notice of Appeal to Assessment Review Board
VII Notice of Withdrawal VII Notice of Hearing IX Order to Attend/Produce Documents X Certification of Assessment Roll by Assessor
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WHEREAS: A. Pursuant to section 5 of the First Nations Fiscal Management Act, the council of a First Nation may make laws respecting taxation for local purposes of reserve lands, interests in reserve lands and interests in reserve lands;
These recitals are recommended in order to show the authority for the law and the fulfillment of notice requirements. Additional recitals can also be included as the First Nation determines appropriate.
B. The Council of the ______________First Nation deems it to be in the best interests of the First Nation to make a law for such purposes; and
C. The Council of the ______________First Nation has given notice of this law and has considered any representations received by the Council, in accordance with the requirements of the First Nations Fiscal Management Act;
NOW THEREFORE the Council of T h e e n a c t m e n t c l a u s e is required in order to show the _______________________ First Nation duly enacts as follows:
Council’s intention to enact the law.
PART I CITATION Citation 1. This Law may be cited as T h e c i ta t i o n in c l u d e s t h e F i r s t N a t i o n’s name and the the _______________________ First Nation Property Assessment Law, 20__.
PART II DEFINITIONS AND REFERENCES Definitions and References
year the law is made by the First Nation. Proper citation of the law should be used when referencing it in documents, forms or other laws.
The definitions used are the same as set out in the FMA, the Indian Act, the FMA Regulations and the First Nation’s Taxation Law. Where terms are not defined in those enactments, additional definitions are included to assist in the interpretation of the law. All definitions in this law should be consistent in the First Nation’s Taxation Law. When drafting is complete, any definitions that are not used in the law should be deleted.
2.(1) In this Law: “Act” means the First Nations Fiscal Management Act, S.C. 2005, c.9, and the regulations enacted under that Act;
“assessable property” means an interest in reserve lands that is liable to assessment under this Law;
This term is used in the Assessment Appeal Regulations and therefore should remain in this law.
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“assessed value” means the value of land or improvements, or both, comprising an interest in reserve lands as if the land or improvements, or both, were held in fee simple off the reserve, as determined under this Law;
This definition ensures that the assessor can assess each interest on reserve at its market value as if held in fee simple off reserve.
“assessment” means the valuation and classification of an interest in reserve lands determined in accordance with this Law;
“Assessment Notice” means a notice containing the information set out in Schedule IV;
Assessment Notices must contain the information set out in Schedule IV, but are not required to be in the exact form set out in that Schedule. Assessment Law Standards subsection 7.2.
“Assessment Review Board” means a board established by Council in accordance with Part IX;
“assessment roll” means a roll prepared pursuant to this Law and includes a supplementary assessment roll, an amended assessment roll, and an assessment roll referenced under subsection 9(3);
“assessment year” means the year prior to the taxation year;
“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 Law;
“Council” has the meaning given to that term in the Act; “First Nation” means the First Nation, being a band named in the schedule to the Act;
“holder”, in relation to an interest in reserve lands, means a person
This term is defined in the FMA and it therefore cannot be changed in this law.
This definition is used in this law, the Taxation Law and in Commission Standards, and therefore should remain consistent in this law.
(a) in possession of the interest,
(b) entitled through a lease, licence or other legal means to the interest,
(c) in actual occupation of the interest, or (d) who is a trustee of the interest;
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“improvement” means (a) a structure,
This definition is used in the Taxation Law and in sample laws, and therefore should remain consistent in this law.
(b) any thing attached or secured to a structure that would be transferred without special mention by transfer or sale of the structure,
(c) a manufactured home, mobile home, modular home or travel trailer, and
(d) machinery and equipment; “interest”, in relation to reserve lands, means any estate, right or interest of any nature in or to the lands, including any right to occupy, possess or use the lands, but does not include title to the lands that is held by His Majesty;
This term is defined in the FMA and it therefore cannot be changed in this law.
“linear property” has the meaning given to that term in the Municipal Government Act, R.S.A. 2000, c. M-26, from time to time;
“Notice of Appeal” means a notice containing the information set out in Schedule VI;
The Notice of Appeal must include the name and address of the complainant and any representative of the complainant, a description of the assessable property, and the grounds for the appeal. Assessment Appeal Regulations subsection 7(2).
“Notice of Hearing” means a notice containing the information set out in Schedule VIII;
“Notice of Withdrawal” means a notice containing the information set out in Schedule VII;
“Order to Attend/Produce Documents” means an order containing the information set out in Schedule IX;
“party”, in respect of an appeal of an assessment under this Law, means the parties to an assessment appeal under section 31;
“person” includes a partnership, syndicate, association, corporation and the personal or other legal representatives of a person;
“property class” means the categories of interests in reserve lands established in subsection 6(1) for the purposes of assessment and taxation;
The law uses the property classes established in the Province, where applicable.
“Province” means the province of Alberta;
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“reserve” means a reserve of the First Nation within the meaning of the Indian Act, R.S.C. 1985, c. I-5;
Laws made under the FMA can apply only on the reserve lands of a First Nation, as that term is defined in 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 24;
“supplementary Assessment Notice” means a notice containing the information required under subsection 18(9);
“supplementary assessment roll” means an assessment roll under subsections 18(5) and 18(6);
“tax administrator” means the person appointed by Council to that position under the Taxation Law;
“Taxation Law” means the _______ First Nation Property Taxation Law, 20__ ;
“taxation year” means the calendar year to which an assessment roll applies for the purposes of taxation; and
“taxes” includes (a) all taxes imposed, levied, assessed or assessable under the Taxation Law, and all penalties, interest and costs added to taxes under the Taxation Law, and
(b) for the purposes of collection and enforcement, all taxes imposed, levied, assessed or assessable under any other local revenue law of the First Nation, and all penalties, interest and costs added to taxes under such a law.
(2) For greater certainty, an interest, in relation to reserve lands, includes improvements
(3) In this Law, references to a Part (e.g. Part I), section (e.g. section 1), subsection (e.g. subsection 2(2)), paragraph (e.g. paragraph 5(3)(a)) or Schedule (e.g. Schedule I) is a reference to the specified Part, section, subsection, paragraph or Schedule of this Law, except where otherwise stated.
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PART III ADMINISTRATION Assessor 3.(1) Council must appoint one or more assessors to undertake assessments of assessable property in accordance with this Law and such other duties as set out in this 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 Law 4. This Law applies to all interests in reserve lands. PART IV ASSESSED VALUE Assessment and Valuation 5.(1) The assessor must assess all interests in reserve lands that are subject to taxation under the Taxation Law and all interests for which payments-in- lieu of taxes may be accepted by Council.
(2) An assessment must be an estimate of the value of an interest in land on July 1 of the assessment year.
(3) Each assessment of an interest in reserve lands that is non-linear property must reflect the
(a) characteristics and physical condition of the interest on December 31 of the assessment year; and
The law must require Council to appoint an assessor to undertake assessments of assessable property and other specified duties. Assessment Law Standards paragraph 1(a).
The assessor must be qualified to assess real property for taxation purposes in the Province. Assessment Law Standards paragraph 1(b).
The law applies to all interests in reserve lands.
The assessor is required to assess all interests subject to taxation, and all properties for which payments in lieu are made. The law could also require the assessment of non-taxable interests.
The law must set the same valuation date for assessment purposes that is set in the Province. Assessment Law Standards subsection 2.1.
Subsections 5(3) to 5(12) set out the basic rules for property assessment, including specific rules and requirements for linear, non-linear and
railway property. These rules reflect provincial assessment practices. Assessment Law Standards subsection 4.1
(b) valuation standard that would apply under the Provincial regulations for that interest if it were located off the reserve.
(4) Each assessment of a railway must be based on a report provided by December 31 of the assessment year to the First Nation by the holder or the person that operates the railway, showing the
(a) amount of land on the reserve occupied by the railway for roadway; and
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(b) amount of land on the reserve occupied by the railway for purposes other than roadway.
(5) If the person who received the request does not provide the report required by subsection (4), the assessor must prepare the assessment using whatever information is available about the railway.
(6) Unless subsection (5) applies, an assessment must be prepared for an improvement whether or not it is complete or capable of being used for its intended purpose.
(7) No assessment is to be prepared for (a) linear property that is under construction but not completed on or before October 31 of the assessment year, unless it is capable of being used for the transmission of gas, oil or electricity;
(b) new improvements that are intended to be used for or in connection with a manufacturing or processing operation and are not completed or in operation on or before December 31 of the assessment year; or
(c) new improvements that are intended to be used for the storage of materials manufactured or processed by the improvements referred to in paragraph (b), if the improvements are not completed or in operation on or before December 31 of the assessment year.
(8) Each assessment of linear property must reflect
(a) the valuation standard that would apply under the Provincial regulations for that interest in reserve lands if it were located off the reserve; and
The assessment rules for linear property reflect the provincial assessment rules and procedures. Generally in Alberta the First Nation’s assessor will
obtain the linear assessments from the Province.
(b) the specifications and characteristics of the linear property on October 31 of the assessment year in respect of the linear property, as contained in
(i) the records of the Alberta Energy and Utilities Board; or
(ii) the report requested by the assessor under subsection (9).
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(9) If the assessor considers it necessary, the assessor may request the holder or the operator of linear property to provide a report relating to that linear property setting out the information requested by the assessor.
(10) On receiving a request under subsection (9), the person who received the request must provide the report not later than December 31 of the assessment year.
(11) If the person who received the request does not provide the report in accordance with subsection (10), the assessor must prepare the assessment using whatever information is available about the linear property.
(12) The assessor must determine the assessed value of an interest in reserve lands and must enter the assessed value of the interest in the assessment roll.
(13) The assessor must provide, to any holder of assessable property who requests it, sufficient information to show how the assessor prepared the assessment of that person’s property.
(14) Except as otherwise provided in this Law, for the purposes of assessing interests in reserve lands the assessor must use
(a) the valuation methods, standards, rates, rules and formulas established under Provincial assessment legislation existing at the time of assessment; and
The law must require the use of the valuation methods, rates, rules and formulae established under provincial assessment legislation, and the Provincial assessment practices, except where otherwise provided in the law. Assessment Law Standards subsection 4.1.
(b) the assessment rules, practices, procedures and guidelines used by assessors in the Province for conducting assessments off the reserve.
Property Classes 6.(1) Council hereby establishes the property classes established by the Province for provincial property assessment purposes, for the purposes of assessment under this Law and imposing taxes under the Taxation Law.
(2) The property classes established under subsection (1) are set out in Schedule I to this Law, and the assessor must use the provincial classification rules for each property class.
The law must establish property classes for assessment and taxation purposes that are the same as those property classes established in the Province. Assessment Law Standards section 3.
The law must use the same classification rules as are applied in the Province. Schedule 1 sets out the property classes applicable in Alberta. Assessment Law Standards subsection 3.1.
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(3) When preparing an assessment of an interest in reserve lands, the assessor must assign one or more of the property classes to the interest.
(4) Where an interest in reserve lands falls into Where an interest includes two or more uses, the two (2) or more property classes, the assessor must assessor must create a split classification. determine the share of the assessed value of the interest attributable to each class and assess the interest according to the proportion each share constitutes of the total assessed value.
PART V REQUESTS FOR INFORMATION AND INSPECTIONS
Requests for Information 7.(1) The assessor may, for any purpose related to the administration of this Law, deliver a Request for Information containing the information set out in Schedule II, to a holder or a person who has disposed of assessable property, and that person must provide the requested information to the assessor within fourteen (14) days from the date of delivery, or a longer period as specified in the notice.
The assessor is given the authority to request information respecting a property for any purpose related to the administration of this law.
(2) 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 provided under subsection (1).
Inspections 8.(1) After giving reasonable notice to the holder of an interest in reserve lands, an assessor may at any reasonable time, for the purpose of preparing an assessment of the interest or determining if the interest is to be assessed,
(a) enter on and inspect the interest,
All inspections undertaken for assessment purposes must be conducted either in accordance with the procedures set out in the Assessment Inspection Regulations, or in accordance with procedures set out in provincial law. The First Nation should set out the procedures it will use in this Part of the law. The
sample law sets out the provincial procedures. Assessment Inspection Regulations section 2.
(b) request anything to be produced to assist the assessor in preparing the assessment or determining if the interest is to be assessed; and
(c) make copies of anything necessary to the inspection.
(2) A person must provide, on request by the assessor, any information necessary for the assessor to prepare an assessment or determine if an interest is to be assessed.
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PART VI ASSESSMENT ROLL AND ASSESSMENT NOTICE Assessment Roll 9.(1) On or before _______ in each taxation year [Note to First Nation: The Law must set a date that is not later than September 1.], the assessor must complete a new assessment roll containing a list of every interest in reserve lands that is liable to assessment under this Law.
(2) The assessment roll must be in paper or electronic form and must contain the following information in respect of each interest in reserve lands:
The law must require the completion of an annual assessment roll by a specified date Assessment Law Standards subsection 5.1.
This information must be included on the assessment roll. Assessment Law Standards subsection 5.3.
(a) the name and last known address of the holder of the interest;
(b) a short description of the interest; (c) the classification of the interest; (d) the assessed value by classification of the interest;
(e) the total assessed value of the interest; (f) the net assessed value of the interest subject to taxation under the Taxation Law; and
(g) any other information the assessor considers necessary or desirable.
[Note to First Nation: Include the following language only if this law is repealing and replacing an existing property assessment law:
(3) For greater certainty, an assessment roll prepared under the enactment repealed by section 56 is and continues to be an assessment roll under this Law and must be used until such time as the next assessment roll is prepared and certified in accordance with this Law.]
Certification by Assessor 10. On completion of an assessment roll, the assessor must
For First Nations whose laws are replacing transitioned section 83 assessment by-laws, subsection 9(3) should be included to clarify that an assessment roll made under the previous law is valid.
The assessor must complete the assessment roll, certify that the roll was completed in accordance with
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(a) certify in writing in substantially the form set out in Schedule X that the assessment roll was completed in accordance with the requirements of this Law; and
the requirements in the law, and deliver the roll to Council. Assessment Law Standards subsection 5.3 and 5.4.
(b) deliver a copy of the certified assessment roll to Council.
Amendments to Assessment Roll 11.(1) Where the assessor amends the assessment roll to correct errors and omissions, reflect reconsideration decisions and implement decisions of the Assessment Review Board, the assessor must
This section sets out the process for the assessor to amend the certified assessment roll and report changes to the Council where changes are made to the assessment roll in accordance with this law.
(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 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 10.
(3) The assessor must not amend the assessment roll contrary to an order or direction of the Assessment Review Board or a court of competent jurisdiction.
Validity of Assessment Roll 12. An assessment roll is effective on certification and, unless amended in accordance with this Law, by a decision of the Assessment Review Board or by an order of a court of competent jurisdiction, is
This provision provides for the validity of the assessment roll, despite any errors, omissions or defects.
(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 give any notice required; and (b) for all purposes, the assessment roll of the First Nation until the next certified assessment roll.
The assessment roll remains the First Nation’s assessment roll until replaced by the next year’s certified assessment roll.
Inspection and Use of Assessment Roll
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13.(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
The law must provide for the assessment roll to be available for inspection by any person. Assessment Law Standards paragraph 5.4(c).
The law must include a prohibition on using information in an assessment roll for solicitation purposes. Assessment Law Standards paragraph 5.4(d).
(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 III
(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 14.(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
The law must include a procedure where holders can apply to have their personal information omitted or obscured from any assessment roll available for public inspection. Assessment Law Standards paragraph 5.4(e).
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 section 13 or are otherwise accessible to the public.
Chargeholders
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15.(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 16.(1) The assessor must, on or before ________ in each taxation year [Note to First Nation: The Law must set a date that is not later than September 1.], 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 to have been delivered on the date that the e-mail is sent by the assessor.
This section allows chargeholders to have their names added to the assessment roll in respect of an assessable property.
Once the chargeholder has been added to the roll, they will receive copies of all assessment notices sent in respect of the property.
The law should indicate whether it is the tax administrator or the assessor who will be responsible for mailing assessment notices. The law must provide for assessment notices to be delivered to all persons named on the assessment roll in respect of an assessable property. Assessment Law Standards
subsection 7.1.
The law may include a provision for assessment notices to be e-mailed.
(3) A person whose name appears in the assessment roll must give written notice to the assessor of any change of address.
(4) Any number of interests in reserve lands assessed in the name of the same holder may be included in one Assessment Notice.
(5) If several interests in reserve lands are assessed in the name of the same holder at the same value, the Assessment Notice may clearly identify the interest assessed, without giving the full description of each interest as it appears in the assessment roll.
(6) If there is an error, omission or misdescription in any of the information shown on an Assessment Notice, the assessor may prepare and send an amended Assessment Notice to all persons named on the assessment roll in respect of that interest in reserve lands.
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(7) Subject to subsection 13(2) and subsection (8), the assessor must provide to any person who requests it the information contained in the current Assessment Notice.
(8) Where information has been omitted or obscured under subsection 14(1), the assessor must omit that information from a notice provided under subsection (7).
(9) The Assessment Notice and the Tax Notice required under the Taxation Law relating to the same interest in reserve lands may be mailed together or combined into one notice.
PART VII CORRECTIONS TO ASSESSMENT ROLL Corrections to Assessment Roll
17.(1) Where the assessor determines that (a) there is an error, omission or misdescription in any of the information shown on the assessment roll,
The law must include procedures for the correction by the assessor of errors and omissions in the assessment roll. Assessment Law Standards section 6. The procedures in this Part follow the procedures set out in the Alberta Municipal Government Act.
The assessor must make corrections or amendments to the assessment roll in the circumstances set out in this section.
(b) no assessment has been prepared for an assessable property, or
(c) an interest in reserve lands that was exempt from taxation under the Taxation Law has become taxable or taxable property has become exempt from taxation,
the assessor must make the necessary correction or amendment to the assessment roll and mail an amended Assessment Notice to every person named in the assessment roll in respect of the interest affected.
Where the assessment roll is amended or corrected under this section, the assessor must send an amended Assessment Notice to all persons named on the assessment roll in respect of the interest affected.
(2) The assessor must not make an amendment to the assessment roll after December 31 of the current taxation year.
Supplementary Assessments
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18.(1) The assessor must prepare supplementary assessments for machinery and equipment used in manufacturing and processing if those improvements are completed or begin to operate during the taxation year.
(2) The assessor must prepare supplementary assessments for other improvements if
(a) they are completed in the taxation year;
The assessor must prepare supplementary assessments for machinery and equipment if such improvements are completed or begin to operate during the taxation year.
The assessor must prepare supplementary assessments for other improvements where they are completed, occupied, or moved onto the reserve
during the taxation year.
(b) they are occupied during all or any part of the taxation year; or
(c) they are moved onto the reserve during the taxation year.
(3) A supplementary assessment must reflect the (a) value of an improvement that has not been previously assessed; or
(b) increase in the value of an improvement since it was last assessed.
(4) Supplementary assessments must be prepared in the same manner as assessments prepared under this Law, but must be prorated to reflect only the number of months during which the improvement is complete, occupied, in operation or located on the reserve, including the whole of the first month in which the improvement was completed, occupied, began to operate or was moved onto the reserve.
Supplementary assessments are prorated for the number of months of the taxation year during which the improvement is taxable.
(5) The assessor must prepare a supplementary assessment roll on or before December 31 in the taxation year in which supplementary assessments are prepared.
(6) A supplementary assessment roll must include the same information required to be shown on the assessment roll, and the date that the improvement
(a) was completed, occupied, or moved onto the reserve, or
(b) began to operate.
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(7) The duties imposed on the assessor with respect to the assessment roll and the provisions of this Law relating to assessments and assessment rolls, so far as they are applicable, apply to supplementary assessments and supplementary assessment rolls.
(8) The assessor must, no later than December 31 in the taxation year in which a supplementary assessment roll is prepared,
(a) deliver a certified copy of the supplementary assessment roll to the Council;
Where a supplementary assessment is prepared, the assessor must deliver a certified copy of the supplementary assessment roll to Council and prepare and mail supplementary assessment notices to all persons named on the assessment roll in respect of the affected properties.
(b) prepare a supplementary Assessment Notice for every assessed improvement shown on the supplementary assessment roll; and
(c) mail a supplementary Assessment Notice to every person named on the supplementary assessment roll in respect of each assessed improvement affected.
(9) A supplementary Assessment Notice must contain the information
(a) set out in Schedule IV; and (b) required under subsection (6). (10) For greater certainty, this section does not apply to linear property and the assessor must not prepare supplementary assessments for linear property.
PART VIII RECONSIDERATION OF ASSESSMENT Reconsideration by Assessor 19.(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.
The law must include a reconsideration procedure under which a person named on the assessment roll may request that the assessor reconsider the assessment of that property. Assessment Appeal Regulations section 3 and Assessment Law Standards section 8.
(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 Law.
(3) A request for reconsideration of an assessment must
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(a) be delivered to the assessor within T h e la w m u s t give the requester at least twenty-one twenty-one (21) 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;
days from the delivery of the assessment notice to make a request.
(b) be made in writing and include the information set out in Schedule V; and
(c) include any reasons in support of the request. (4) The assessor must, no later T h e a s s e s s o r m u s t c o m p lete the reconsideration than twenty-one (21) days after the end of w it h in t w e n ty - o n e d a ys after the end of the period given to make a request for reconsideration. The law the twenty-one (21) day period referenced in c a n p r o v id e for a longer timeframe; however, the paragraph (3)(a), consider the request for entire process must be completed before the appeal reconsideration and advise the person who requested deadline.
the reconsideration that
(a) the assessor confirms the assessment; or
(b) the assessor has determined that the assessable property should have been assessed differently, and that the assessor offers to modify the assessment.
(5) Where the person who requested the reconsideration agrees with the modification proposed by the assessor, the assessor must
If the assessor does not agree that the assessable property should have been assessed differently, the assessor must advise the requester that the assessor confirms the assessment.
If the assessor agrees that the assessable property should have been assessed differently, the assessor offers to modify the assessment.
If the requester agrees with the proposed modification, the assessor amends the assessment roll and gives notice of the amendment.
(a) amend the assessment roll as necessary to reflect the modified assessment;
(b) give notice of the amended assessment to the tax administrator and to all other persons who received the Assessment Notice in respect of the assessable property; and
If the assessment is amended, the assessor must send amended assessment notices to all persons who received the original assessment notice for the assessable property.
(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.
The requester must withdraw any appeal filed in respect of the assessment.
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PART IX ASSESSMENT REVIEW BOARD Council to Establish Assessment Review Board
20.(1) Council must, by resolution, establish an Assessment Review Board to hear and determine assessment appeals under this Law.
(2) The Assessment Review Board must consist of not less than three (3) members, including at least one (1) member who is a practising or non-practising member in good standing of the law society of the Province and at least one (1) member who has
This Part incorporates the procedures set out in the Assessment Appeal Regulations. The law must include an appeal procedure in respect of assessments. The law must incorporate either the appeal procedures set out in the Assessment Appeal Regulations, or assessment appeal procedures that are the same as those set out in the Province. FMA subsection 5(4). Assessment Appeal Regulations section 2.
Council must establish an Assessment Review Board. FMA subsection 5(4).
The Assessment Review Board must have at least three members, at least one of whom is a member of the Provincial law society, and one who has experience in assessment appeals. Assessment Appeal Regulations section 5.
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:
If the law does not include this wording, Council still has the ability to appoint First Nation members to the Assessment Review Board.
(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 Law.
The law must fix the term of office for Assessment Review Board members. The term must be at least two years. FMA subsection 5(4) and Assessment Law Standards paragraph 10.1(b).
(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
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implement these three levels, or can choose to have two levels of remuneration, one for the chair and one for other members.]
21.(1) The First Nation must remunerate The law must set out the remuneration that will be paid to members of the Assessment Review Board. (a) the chair for his or her services at a rate F M A s u b s e c tion 5(4). of ________ dollars ($_______) per hour [or day],
(b) a member (or replacement member appointed to act), other than the chair, who meets the criteria set out in subsection 20(2), for the member’s (or replacement member’s) services at a rate of ________ dollars ($_______) 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 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 the member’s (or replacement member’s) duties.
Conflicts of Interest 22.(1) A person must not serve as a member of the Assessment Review Board if the person
The law must include a conflict of interest provision in accordance with the Regulations. Assessment Appeal Regulations subsection 5(3).
(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 Law.
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(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 23.(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;
The law must provide for the appointment of a chair of the Assessment Review Board. Assessment Appeal Regulations subsection 5(1).
The law must set out the chair’s powers, duties and functions. At minimum, the chair would typically be responsible for chairing appeal proceedings, administering oaths and directing the work of the Assessment Review Board. Assessment Law Standards paragraph 10.1(a).
(c) determine procedures to be followed at hearings consistent with this Law;
(d) administer an oath or solemn affirmation to a person or witness before the person’s or witness’s 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 24.(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
This section provides for Council to appoint a secretary to the Assessment Review Board.
Providing for the appointment of a secretary is optional; however, if there is no secretary the First Nation may wish to assign these responsibilities to
someone else, such as the chair or a staff person.
(b) fulfill such other duties as directed by the chair and the Assessment Review Board.
Removal of Member
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25. Council may terminate the appointment of a member of the Assessment Review Board for cause, including where a member
The law must set out when and how members may be removed from office. Assessment Law Standards paragraph 10.1(c).
(a) is convicted of an offence under the Criminal Code, R.S.C. 1985, c. C-46;
(b) fails to attend three (3) consecutive hearings of the Assessment Review Board; or
(c) fails to perform any of the member’s duties under this Law in good faith and in accordance with the terms of this Law.
Duty of Member 26. In performing their duties under this 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 27. The Assessment Review Board must hear and determine appeals made under this Part.
Notice of Appeal 28.(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 forty-five (45) days after the date on which the Assessment Notice was mailed or e- mailed to the persons named on the assessment roll in respect of the assessable property.
This section requires Assessment Review Board members to act faithfully, honestly and impartially in performing their duties.
This Part sets out the procedures and requirements for appeals to the Assessment Review Board. The Assessment Appeal Regulations set out detailed procedures that are incorporated in this sample law. Assessment Appeal Regulations.
An appeal is commenced by submitting a Notice of Appeal to the assessor.
If a fee is charged to initiate an appeal it must not exceed thirty dollars ($30). Assessment Law Standards subsection 9.2.
The law must provide a period of not less than forty-five days after the date the assessment notice is mailed to the person named on the assessment roll. Assessment Appeal Regulations section 6.
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(2) An appeal is commenced by delivery of a completed Notice of Appeal, a copy of the Assessment Notice, and the required administration fee to the assessor at the address set out in the Assessment Notice.
(3) The grounds for an appeal may be in respect of one or more of the following:
The law must allow an appeal on at least the grounds set out in paragraphs 28(3)(a) to (d). Paragraph (e) is optional. Assessment Law Standards subsection 9.1.
(a) the assessed value of the assessable property;
(b) the assessment classification of the assessable property;
(c) the applicability of an exemption to the assessable 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 Law.
(4) Where an appeal is commenced with respect to an assessment amended under section 17, the appeal must be confined to the amendment.
(5) Where an appeal is commenced with respect to a supplementary assessment under section 18, the appeal must be confined to the supplementary assessment.
(6) The assessor must, as soon as possible after a Notice of Appeal is received,
(a) deliver a copy of the Notice of Appeal to the chair and to the First Nation; and
(b) deliver the administration fee collected under paragraph (1)(c) to the First Nation
(7) 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
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29. 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 30.(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 ten (10) 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 31. The parties in a hearing are (a) the complainant; (b) the holder of the assessable property, if not the complainant;
The chair sets a hearing date, in consultation with the assessor, and delivers a written notice of the date, time and place of the hearing at least ten days before the hearing date. Assessment Appeal Regulations subsection 8(1).
The parties are entitled to notices and to be heard and represented at a hearing. At a minimum, the complainant, the assessor and the holder of the property are parties to an appeal. Assessment Law Standards subsection 10.4.
(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 32.(1) The chair must, without delay, deliver a copy of any document submitted by a party in relation to an appeal to all other parties.
The assessor is required to deliver all documents submitted by a party to all other parties to the appeal. Assessment Appeal Regulations section 11.
(2) The chair may, in respect of an appeal, (a) require the assessor to provide any relevant document or record obtained or created in respect of an assessment that is in the custody or control of the assessor, subject to privilege;
(b) require a party to provide relevant documents and records in advance of a hearing.
Timing for Hearing
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33. Subject to section 46, the Assessment Review Board must commence a hearing within forty-five (45) days after delivery of the Notice of Appeal to the assessor, unless all parties consent to a delay.
The Assessment Review Board must commence a hearing within forty-five days of a notice of appeal, except where all parties consent to a later date or where there is a court proceeding that relates to the appeal. Assessment Appeal Regulations subsection 8(2).
Daily Schedule 34.(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 35.(1) The Assessment Review Board must give all parties a reasonable opportunity to be heard at a hearing.
The law must establish the practices and procedures for the conduct of the Assessment Review Board. The procedures set out in this section reflect best practices. Assessment Law Standards subsection 10.2.
(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 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.
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(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 36.(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.
These provisions give the Assessment Review Board the power to make orders during the hearing to ensure that the hearing can proceed in an orderly manner.
(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 37.(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:
This section provides for the summary dismissal of an appeal in specified situations. These provisions are not required; however, it may be helpful for the Assessment Review Board to have the ability to dismiss an appeal in certain situations.
(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.
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(3) The Assessment Review Board must give written reasons for any dismissal made under subsection (1) to all parties.
Quorum 38.(1) A majority of the members of the Assessment Review Board constitutes a quorum, provided that there shall not be less than three (3) members present at any time.
The law must indicate the quorum required for the Assessment Review Board to conduct a hearing. Where the Assessment Review Board has only three members, all three members must be present for the hearing.
(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 39. 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 40. 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 41.(1) The Assessment Review Board has the power to determine its own procedures during a hearing to the extent not inconsistent with this Law.
The Assessment Review Board has the power to combine hearings in certain circumstances. Assessment Appeal Regulations section 10.
This section gives the Assessment Review Board the power to determine its own procedures that will apply during a hearing, subject to the provisions set out in the law.
(2) The Assessment Review Board may hold a pre-hearing conference and require the parties to attend the pre-hearing conference.
(3) The Assessment Review Board may adopt written rules of practice and procedure to facilitate the just and timely resolution of the matters before it, provided such rules are
(a) consistent with this Law; (b) approved by Council resolution; and (c) made available to the public. Orders to Attend or Produce Documents
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42.(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
The Assessment Review Board may compel the delivery of documents and the attendance of witnesses.
(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/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/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 43. 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
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(b) at any time during a hearing, adjourn the hearing.
Costs 44. 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,
The Assessment Review Board may order costs against a party to an appeal where the party’s conduct has been improper, vexatious, frivolous or
abusive.
(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.
Reference on Question of Law [Note to First Nation: This section can provide that a reference can go to either the Alberta Court of King’s Bench or to the Federal Court of Canada, or it could specify only one of these courts if the First Nation has a preference.]
45.(1) At any stage of a proceeding before it, the Assessment Review Board, on its own initiative or at the request of one or more of the parties, may refer a question of law in the proceeding to the Alberta Court of King’s Bench or to the Federal Court of Canada in
the form of a stated case.
This section provides for the Assessment Review Board to refer a question of law to either the Alberta Court of Queen’s Bench or to the Federal Court of Canada. As noted, the First Nation could decide to specify one or the other, and may wish to consider specifying the Alberta Court of Queen’s Bench as it
may be more accessible for the ARB.
(2) The stated case must be in writing and filed with the court registry and must include a statement of the facts and all evidence material to the stated case.
(3) The Assessment Review Board must (a) suspend the proceeding as it relates to the stated case and reserve its decision until the opinion of the court has been given; and
(b) decide the appeal in accordance with the court’s opinion.
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
This section requires an Assessment Review Board hearing to be deferred where a proceeding respecting the liability to taxation in respect of assessable property is before a court of competent
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(a) before the hearing is to commence, the hearing must be deferred until the matter is decided by the court;
jurisdiction. Assessment Appeal Regulations section 9.
(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
These provisions enable a Notice of Withdrawal to be delivered to the assessor if a Notice of Hearing has not been delivered. These provisions can be modified if the First Nation wants to have Notices of Withdrawal delivered to the Assessment Review Board in all circumstances.
(a) delivering a Notice of Withdrawal to the assessor if a Notice of Hearing has not been delivered in respect of the appeal; or
(b) delivering a Notice of Withdrawal to the Assessment Review Board if a Notice of Hearing has been delivered in respect of the appeal.
(2) Upon receipt of a Notice of Withdrawal (a) under paragraph (1)(a), the assessor must advise the chair and the First Nation that the appeal is withdrawn and will not proceed; and
(b) under paragraph (1)(b), the Assessment Review Board must dismiss the appeal and notify the parties that the appeal has been dismissed.
(3) For greater certainty, if a Notice of Hearing has been issued but not delivered, paragraph (1)(b) applies.
Delivery of Decisions 48.(1) The Assessment Review Board must, at the earliest opportunity after the day on which a hearing is completed, deliver a written decision on the appeal to all parties.
The Assessment Review Board is required to deliver a written decision to the parties. Assessment Appeal Regulations section 12.
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[Note to First Nation: The following alternate wording may be used where the First Nation wishes to impose a time limit on the assessment review board to deliver its written decision. Such a period must not be less than 90 days after the day
The First Nation has the option of imposing a time limit of not less than ninety days on the Assessment Review Board for delivering a decision. Optional wording is provided where the First Nation wishes to impose a time limit. Assessment Appeal Regulations subsection 12(2).
the hearing is completed.
(1) The Assessment Review Board must, not more than ninety (90) days after the day on which a hearing is completed, 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 [assessor] on request and payment of a fee of ______ dollars ($___).
The fee set to obtain a copy of a decision should be a reasonable administrative fee.
(3) The tax administrator [assessor] 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 changes 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 reserve lands 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.
Documents in respect of Assessment Review Board matters must be delivered in accordance with this section. Assessment Appeal Regulations section 13.
(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 First Nation’s administrative office, or with the First Nation’s legal counsel; and
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(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 a branch office, or with an officer or director of the corporation, or with the corporation’s legal counsel.
(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 to the Alberta Court of King’s Bench from a decision of the Assessment Review Board on a question of law.
There is a right of appeal from a decision of the Assessment Review Board to the Alberta Court of Queen’s Bench. The law can impose a time limit of not less than thirty days for an appeal to be made.
(2) An appeal under subsection (1) must be made within thirty (30) days after the day on which the decision is delivered 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 Law must not disclose the information or records except
This section sets out the circumstances under which information or records obtained or created under the law can be disclosed. Assessment Law Standards section 11.
(a) in the course of administering this Law or performing functions under it;
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(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 assessor may disclose to the agent of a holder confidential information relating to the interest in reserve lands 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, (a) the tax administrator may disclose information and records to a third party for research purposes, including statistical research, provided the information and records do not contain information in an individually identifiable form or business information in an identifiable form; and
(b) Council may disclose information and records to a third party for research purposes, including statistical research, in an identifiable form, where
This section enables the tax administrator to disclose information for research and statistical purposes provided the information is not in an identifiable form. Assessment Law Standards section 11.
Council may disclose this information in an identifiable form provided Council takes steps to protect the confidentiality of the information.
(i) the research cannot reasonably be accomplished unless the information is provided in an identifiable form, and
(ii) 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 Law must be rendered void or invalid, nor must the liability of any person to pay taxes or amounts levied under the Taxation Law be affected by
This section supports the validity of the law where errors or omissions are made. Although it may be helpful to include this type of provision, First Nations should strive for compliance with the law and not rely on this section to ensure the validity of its actions.
(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;
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(b) an error or omission in an assessment roll, Assessment Notice, or any notice given under this 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 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
This section sets out notice provisions that apply under the law unless otherwise specified.
(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 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 Law are severable, and where any provision of this 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 Law and the decision that it is invalid must not affect the validity of the remaining portions of this Law.
These general rules apply to the interpretation of the law. The federal Interpretation Act also applies when interpreting the law.
(2) Where a provision in this Law is expressed in the present tense, the provision applies to the circumstances as they arise.
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(3) Words in this Law that are in the singular include the plural, and words in the plural include the singular.
(4) This 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 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.
[Note to First Nation: Include this repeal provision only if this law is repealing and replacing an existing property assessment law.
Repeal 56. The ______ First Nation Property Assessment By-law, 20__, as amended, is hereby repealed in its entirety.]
Force and Effect 57. This Law comes into force and effect on the day after it is approved by the First Nations Tax Commission.
THIS LAW IS HEREBY DULY ENACTED by Council on the _____ day of ______________, 20___, at _____________, in the Province of Alberta.
If the First Nation does not have an existing assessment law or by-law then this section is not required.
The law comes into force on the day after the Commission approval. The First Nation can specify a later date for the law to come into force by modifying this language.
These enactment provisions must be filled in and completed at the time the law is enacted by the Council.
A quorum of Council consists of __________ (_____) members of Council.
[Name] Chief [please spell out name]
[Name] Councillor [please spell out name]
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SCHEDULES: The sample law contains ten schedules. Each Schedule should be completed as much as possible, including by filling in the name of the First Nation and the references to the First Nation’s law where indicated.
If a change is made to the substance of the law, any related schedules should be carefully reviewed and changes made to those schedules as necessary to ensure consistency. Conversely, if a substantive change is made to a schedule, the law should be reviewed and changes made as necessary to ensure consistency.
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