Assessment Appeal and Tax Adjustment Application Management - 04-02-08

Purpose This policy outlines the City’s approach to Assessment Appeal Management and Tax Adjustment Application management and provides a framework for: • The City’s participation in appeals, and • Ensuring the accuracy of the Assessment Roll Scope This policy applies to all staff and management involved in Assessment Appeal Management and Tax Adjustment Application management. [...] Legislative Authority This policy complies with the Municipal Act, the Assessment Act, the Municipal Freedom of Information and Protection of Privacy Act, associated Ontario Regulations, and the Rules and Procedures of the Assessment Review Board, as amended, as well as applicable City by-laws. [...] Related Policies Assessment Base Management Acquisition and Disposal of Interests in Real Property Definitions For the purposes of this policy: “Advisory Notice of Adjustment” (ANA) is a notification sent by the Municipal Property Assessment Corporation to a property owner and the City advising of changes to the Assessment Roll resulting from an ARB decision. [...] Assessment Review and Analysis staff will then either: • Alter the tax roll based on the RfR MOS within 120 days, in compliance with the Municipal Act (if the RfR MOS is deemed accurate and reasonable), or • File an appeal with the ARB within 90 days, objecting to the settlement detailed in the RfR MOS, in compliance with the Assessment Act and By-law 0268-2006, as amended (if the RfR MOS is mater. [...] The ARB's jurisdiction and its authority are defined by the Assessment Review Board Act, the Assessment Act, the Municipal Act, the Provincial Land Tax Act, the Education Act and the Statutory Powers Procedure Act.