FIRST NATIONS FISCAL AND STATISTICAL MANAGEMENT ACTFirst Nations Assessment Appeal RegulationsP.C.2007-1666200711
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Her Excellency the Governor General in Council, on the recommendation of the Minister of Indian Affairs and Northern Development, pursuant to paragraphs 5(4)a) and 36(1)a) and d) of the First Nations Fiscal and Statistical Management Acta, hereby makes the annexed First Nations Assessment Appeal Regulations.S.C. 2005, c. 9InterpretationDefinitionsThe following definitions apply in these Regulations.assessable property means reserve land, an interest in reserve lands or a right to occupy, possess or use reserve lands, that is subject to assessment under a property assessment law. (bien sujet à évaluation)assessor means the person designated by a first nation to conduct assessments of assessable property. (évaluateur)complainant means a person who commences an appeal under section 7. (plaignant)party means the complainant, the assessor or the tax administrator. (partie)property assessment law means a law made under subparagraph 5(1)(a)(i) of the First Nations Fiscal Management Act. (texte législatif relatif à l’évaluation foncière)tax administrator means the person responsible for the administration of a first nation’s property assessment laws. (administrateur fiscal)SOR/2016-29, s. 8Prescribed ProceduresProceduresA property assessment law shall incorporate the procedures set out in sections 3 to 13 or procedures that are the same as those set out in the laws in respect of assessment appeals of the province in which the assessable property is situated.Reconsideration of AssessmentReconsideration procedureA property assessment law shall include a procedure by which a person named on the assessment roll in respect of an assessable property may request that the assessor reconsider the assessment of that property and provide a period of at least 21 days to conduct the reconsideration.Modified assessmentIf after a reconsideration the assessor modifies an assessment, the assessor shall send notice of the modified assessment to the tax administrator and to any other person who received the original notice of assessment.SOR/2016-29, s. 9Appeal ProceduresAssessment appealAny person may appeal an assessment or a reconsideration of an assessment of the assessable property to an assessment review board established by the council of the first nation.Assessment review boardAn assessment review board shall be composed of at least three members, one of whom shall be designated as the chairperson of the board.QualificationsAt least one member of an assessment review board is to be a lawyer who is a practising or non-practising member in good standing of the law society of the province in which the assessable property is situated and at least one other member is to have experience in assessment appeals in the province in which the assessable property is situated.Conflict of interestA person shall not serve as a member of an assessment review board if the person has a personal or financial interest in the assessable property that is the subject of the appeal or if the person is a chief or a member of the council of the first nation.Membership in first nationFor the purpose of subsection (3), membership in the first nation does not in itself constitute a personal or financial interest in assessable property.SOR/2016-29, s. 10Minimum limitation periodIf a property assessment law establishes a period beyond which assessments are not to be appealed, that period shall end not less than 45 days after the day on which the notice of the assessment is mailed to the person named on the assessment roll.SOR/2016-29, s. 11Notice of appealAn appeal is commenced by delivery of a notice of appeal to the assessor at the address set out in the assessment notice.Content of noticeThe notice of appeal shall be accompanied by any fee required by the property assessment law, and shall includethe name and mailing address of the complainant and of any representative acting on behalf of the complainant;the description of the assessable property, including any assessment roll number, set out in the assessment notice; andthe grounds for the appeal.SOR/2016-29, s. 12HearingScheduling of hearingOn delivery of a notice of appeal to the assessor, the chairperson of the assessment review board, in consultation with the assessor, shall schedule a hearing of the appeal and, at least 10 days before the day on which the hearing is scheduled to begin, shall deliver a written notice of the date, time and place of the hearing to the parties and to each person named on the assessment roll in respect of the assessable property.Time limitThe assessment review board shall commence the hearing within 45 days after the notice of appeal to the assessor is delivered, unless all parties consent to a later date.SOR/2016-29, s. 13Hearing deferredIf a proceeding with respect to liability to pay taxes in respect of the assessable property that is the subject of an appeal is brought before a court of competent jurisdictionbefore the hearing is to commence, the hearing shall be deferred until the matter is decided by the court;during the hearing, the hearing shall be adjourned until the matter is decided by the court; orafter the hearing has concluded but before a decision on the appeal is given, the decision shall be deferred until the matter is decided by the court.Combined hearingThe assessment review board may conduct a single hearing of two or more appeals related to the same assessment roll if the matters on appeal in each hearing are addressing the same assessable property or substantially the same issues.Delivery of documentationThe chairperson shall without delay deliver a copy of any document submitted by a party in relation to an appeal to all other parties.SOR/2016-29, s. 14DecisionsDecisionsAt the earliest opportunity after the day on which a hearing is completed, the assessment review board shall deliver a written decision on the appeal to all parties, and the assessor shall modify the assessment roll accordingly.PeriodDespite subsection (1), a property assessment law may establish a period during which the assessment review board is to render its decision. The period shall end not less than 90 days after the day on which the hearing is completed.SOR/2016-29, s. 15Delivery of DocumentsMethods of deliveryDelivery of a document may be made personally or by sending it by registered mail, fax or e-mail.Personal deliveryPersonal delivery of a document is madein the case of an individual, by leaving the document with that individual or with a person at least 18 years of age residing at that individual’s place of residence;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; andin 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 branch office, or with an officer or director of the corporation, or with the corporation’s legal counsel.Time of deliverySubject to subsection (4), a document shall be considered to have been deliveredif delivered personally, at the time that personal delivery is made;if sent by registered mail, on the fifth day after it is mailed;if sent by fax, at the time indicated on the confirmation of transmission; orif sent by e-mail, at the time indicated in the electronic confirmation that the e-mail has been opened.ExceptionA document delivered on a non-business day or after 17:00 local time on a business day shall be considered to have been delivered at 09:00 on the next business day.SOR/2016-29, s. 16AppealAn appeal lies to a court of competent jurisdiction from a decision of the assessment review board on a question of law.Limitation periodThe appeal must be made within 30 days after the day on which the decision is delivered.SOR/2016-29, s. 17Coming into ForceComing into forceThese Regulations come into force on the day on which they are registered.