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Resolutions

Appeal Period for Supplemental Assessments

Year: 2012

Resolution

Whereas Section 185(1.1) of The Cities Act, requires that in the year of revaluation, the assessment notice or amended assessment notice must have not less than 60 days to appeal the assessment; and Whereas Section 189(1) allows for a supplementary assessment to be made if a property’s value changes during the year; and Whereas Section 189(2.1) requires that the same rules apply to the Supplementary Assessment process as to that set out in section 185 of The Cities Act; and Whereas all properties may appeal their annual assessment notice or amended assessment notice, however only those properties affected by a Supplemental Assessment Notice can appeal their Supplemental Assessment Notice; and Whereas Supplemental Notices are not processed typically until October or November of the year, thus the 60 day appeal period causes great delays in the completion of the work process of the Assessment; Therefore be it resolved that the SUMA urge the Ministry of Municipal Affairs to amend The Cities Act Section 185 (1.1) and The Municipalities Act to allow a 30 day appeal period for Supplemental Assessments in non revaluation years.

Provincial Response

Municipal Affairs intends to propose an amendment to Section 185 of The Cities Act that will remove the extended appeal period in revaluation years from supplemental and amended assessments. This amendment will be proposed when the municipal Acts are next opened for amendment.

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