Английская Википедия:Assessment Review Board
Шаблон:Infobox government agency The Assessment Review Board (ARB; French: Commission de révision de l'évaluation foncière) is an independent, quasi-judicial agency in Ontario, Canada.[1] It is one of 13 adjudicative tribunals under the Ministry of the Attorney General that make up Tribunals Ontario.[2][3]
The role and authority of ARB is mandated under the Assessment Act and hears appeals on issues regarding property assessment, classifications, and taxes in Ontario.[4][5][6]
Powers and process
Appeals are filed with the ARB when there is a dispute between the property owners and the Municipal Property Assessment Corporation (MPAC), which is responsible for assessing and classifying all property values in Ontario.[7] Those who own a property with residential, farm, managed forest or conversation land classification, must file a Request for Reconsideration (RFR) with MPAC if they disagree with their assessment and receive a decision before filing an appeal with the ARB.[8][9]
At the ARB, appeals are heard in either a Summary proceeding or a General proceeding. Properties classified as residential, farm, conservation land and managed forest are heard by a summary proceeding. Summary proceedings have fewer steps than a general proceeding and are generally used for simple appeals. Properties of other classes are heard by a general proceeding.[10]
References
External links
Category:Ontario government tribunals
