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Assessment Review Board Hearing Process

The Day of the Hearing
 
You will be introduced to the Board members and assessor.  The Hearing will begin and you will present your evidence first.  The Board and the assessor may ask you questions. Be as specific as possible. 
 
Following your presentation, the assessor will defend the assessment.  You may ask questions about the assessor's information.  The Board may also question the assessor.
 
At the close of the Hearing, you and the assessor will be asked to summarize your positions.
 
The ARB Board's Decision
 
After the hearing is complete the Board will discuss all evidence presented and will make a decision regarding your complaint. The Board may render its decision verbally or you will receive written notification within 30 days of the Board’s decision and the reasons forming that decision.
 
Appeal of the ARB Decision
 
Any decision made by the Assessment Review Board may be appealed to the Court of Queen's Bench within 30 days after persons notified of the hearing receive the decision.
 
Both you and The City have the right to appeal a decision of the Assessment Review Board to the Court of Queen’s Bench.  An application to appeal must be filed with the Court of Queens’s Bench within 30 days after the receipt of the ARB decision. 
 
You should note that any decision made by the ARB is for the current year's assessment only.
 
What will happen if I don't attend the Hearing?
 
Attendance is not mandatory.  However, it is recommended as you may wish to cross-examine witnesses and respond to arguments or objections made.
 
We urge you to attend your hearing as your complaint can be made stronger if you are present and available to answer any questions the Board may have.  However, if you do not attend the hearing will still take place.  The information that you have submitted will be read on your behalf. 
 
Instead of attending, you may file a written presentation with the Clerk of the Assessment Review Board.  Written presentations for LARB must be received at least three (3) days before the hearing. Written presentations for CARB must be received seven (7) days before the hearing.
 
We ask, as a courtesy, that you provide us with five copies of your written presentation and a letter indicating you will not be attending at least 24 hours prior to your hearing.
 
Postponement of Hearings
 
Postponements will only be granted for exceptional circumstances and must be requested in writing (not verbally or by phone) to the ARB Office well in advance of the scheduled hearing.  Requests when the disclosure is due or on the hearing day (or within a close timeframe) will not be granted.  
 
What if my concerns are resolved before my Hearing Date?
 
Should you reach an agreement with the Assessment and Taxation Department before your hearing date, it is not necessary for you to attend the hearing.  Please be sure to complete the necessary withdrawal form with the Assessment and Taxation Department prior to your hearing date.
 
If you wish to withdraw your complaint, a withdrawal form must be signed prior to your scheduled Hearing date.
 
If a complainant withdraws their complaint on agreement with the Assessor, the complainant must notify the Assessment Review Board (ARB) Clerk of their intention to withdraw by completing the Withdrawal Form.   Notice of withdrawal must be received three (3) business days prior to the hearing date in order for the ARB Clerk to refund complaint fees. 
 
Contact Information:
Wendy Smith, ARB Clerk
Telephone: 403 320 3030