
The Board has three main functions:
Appeal Tribunal
The Municipal Assessment Act provides
for appeals to be made to the Board from a Board of
Revision decision. A party, including the Assessor,
dissatisfied with the decision of the Board of Revision,
may appeal that decision to the Board regarding the
amount of an assessed value of property. This right
of appeal involves both realty and business assessments.
Appeals can also be filed on decisions relating to
classification of property. Appeals relating to liability
to taxation are made directly to the Court of Queen's
Bench.
The Planning Act provides for a Municipal Board hearing of an objection to a zoning by-law or an appeal of a proposed subdivision. Hearings on referrals from the Minister, relating to development plans and the establishment of planning districts, are also held by the Board.
Local Government
Finance
Every proposed borrowing by a Municipality
must be approved by the Board. Information is supplied
to the Board by the Municipality and the Board reviews
the nature of the proposed project, and the financial
position of the Municipality and the necessity or expediency
in proceeding with the project. The Board issues an
Order either approving, rejecting, or varying the by-law.
A hearing is not required when there are no objections.
If objections are made to a borrowing by-law by 10% or 25 potential taxpayers that will be affected by the by-law, in accordance with the provisions of The Municipal Act, a hearing is held. This hearing provides an opportunity for individuals to present their positions and to hear from the Municipality with respect to the cost of the project and how the taxpayers will be affected. An Order is issued by the Board following the consideration of the evidence and submissions made at the hearing.
Miscellaneous Matters
The Board is responsible for considering the
following matters, the authority for which is provided
in The Municipal Act:
The Board is also charged with the responsibility, imposed by other Acts, as follows:
These lists are not meant to be exhaustive of all of the Board's responsibilities.