First Nations Assessment Appeal Regulations

Marginal note:Definitions

1 The following definitions apply in these Regulations.

assessable property

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

assessor means the person designated by a First Nation to conduct assessments of assessable property. (évaluateur)

complainant

complainant means a person who commences an appeal under section 7. (plaignant)

party

party means the complainant, the assessor or the tax administrator. (partie)

property assessment law

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

tax administrator means the person responsible for the administration of a First Nation’s property assessment laws. (administrateur fiscal)