||Before January 31
||Council must appoint Assessment Review Commissioner.
|Notify Director of Municipal Assessment
||Time frame for Council to notify the Executive Director, Assessment Agency of appointment of Commissioner.
||All appeals filed in a particular year must be heard and a decision made by this date.
|Agency mails notices
||First Monday of October
||Agency MUST mail assessment notices on this date. Not before or after.
|Owner may appeal
||Property owner has 30 days from the date of the mailing of the assessment notices (as shown on the notice) to appeal an assessment. Appeals may be hand-delivered or postmarked by the deadline.
|Council may appeal
||Council has 30 days from the date of delivery of the notice of assessment by the Agency to appeal an assessment to the Municipal Assessment Agency.
|Owners asked to provide information
||Property owners have 45 days from the request, in writing, by the Agency to give information relating to a property being assessed or explain why they can’t provide it.
|Notification of hearing
||Commissioner must notify persons appealing, of the time and place for their hearing at least 10 days prior to the hearing date.
|Notification of decision
||The Commissioner must mail or deliver the decision of the assessment review commission regarding an appeal to the parties not later than 15 days following the decision.
|Supreme Court appeal
||Appellants dissatisfied with the decision of a commissioner have 30 days after the mailing or delivery of the decision to appeal, in writing, to the Agency & THE TRIAL DIVISION OF THE SUPREME COURT (LOCAL JUDICIAL CENTRE)