Linear Property Assessment Complaints in 2010: I ntro to new legislation Linear Property Assessment...

Linear Property Assessment Linear Property Assessment Complaints in 2010:Complaints in 2010:

IIntro to new legislationntro to new legislation

Overview:Overview:MGB before and after Bill 23MGB before and after Bill 23

• Previous MGB jurisdiction was for Property Previous MGB jurisdiction was for Property assessment appeals and complaints, including assessment appeals and complaints, including Linear Property, Annexations, IMDs, and Linear Property, Annexations, IMDs, and Subdivision appeals.Subdivision appeals.

• In 2010, the only assessment appeals that will In 2010, the only assessment appeals that will be heard are those for linear property. be heard are those for linear property.

• MGB retains jurisdiction over the Planning MGB retains jurisdiction over the Planning matters above. matters above.

The New MGA and REGSThe New MGA and REGSLinear PropertyLinear Property

•Amended MGA (Linear - Part 12 - ss. 485-527.1)Amended MGA (Linear - Part 12 - ss. 485-527.1)•MRAC - MGB/LinearMRAC - MGB/Linear(Part 2 – ss. 18-29)(Part 2 – ss. 18-29)(Part 3 – ss. 42-47)(Part 3 – ss. 42-47)(Part 6 – ss. 51-54)(Part 6 – ss. 51-54)

I. Relevant Changes to the MGAI. Relevant Changes to the MGAFiling:Filing:

(a) deadlines (s. 309(1)(c) & 491(1)(a) deadlines (s. 309(1)(c) & 491(1)(b) linear form: information/content(b) linear form: information/content(c) complaint fee(c) complaint fee(d) hearing timelines(d) hearing timelines

Filing Deadlines Filing Deadlines (MGA s. 309(1)(c) & 491(1))(MGA s. 309(1)(c) & 491(1))

Contents of assessment noticeContents of assessment notices. 309(1) An assessment notice or an amended assessment s. 309(1) An assessment notice or an amended assessment

notice must show the following:notice must show the following:(c)(c) the date by which a complaint must be made, which the date by which a complaint must be made, which

date date must be must be 60 days after60 days after the assessment notice the assessment notice or or amended assessment notice is sent to the assessed amended assessment notice is sent to the assessed personperson ChangeChange: : Previously “not less than 30 days” after the assessment Previously “not less than 30 days” after the assessment notice.notice.


Form of complaint Form of complaint s. 491(1) Any matter that is to be dealt with by a hearing s. 491(1) Any matter that is to be dealt with by a hearing

before the Board must be in the form prescribed by the before the Board must be in the form prescribed by the regulations and must be filed with the administrator regulations and must be filed with the administrator within the following periods: within the following periods:

(a)(a) for a complaint about an assessment for linear for a complaint about an assessment for linear property, not later than the date shown on the property, not later than the date shown on the assessment noticeassessment notice


For 2010 (Tax year):For 2010 (Tax year):

• Based on a January 29, 2010 Assessment date, the Based on a January 29, 2010 Assessment date, the Complaint filing Deadline will be March 30, 2010.Complaint filing Deadline will be March 30, 2010.

NoteNote: : The fee requirement will change the MGB’s policy of The fee requirement will change the MGB’s policy of accepting complaints filed electronically up to 11:59 accepting complaints filed electronically up to 11:59 p.m. on the deadline date.p.m. on the deadline date.

Linear Form: Info & Content Linear Form: Info & Content (MGA s. 491(2)(3)(4); MRAC s. 19)(MGA s. 491(2)(3)(4); MRAC s. 19)

s. 491 (2) The form referred to in subsection (1) must s. 491 (2) The form referred to in subsection (1) must include: include:

(a)(a) the reason the matter is being referred to the Board, the reason the matter is being referred to the Board, (b)(b) a brief explanation of the issues to be decided by the a brief explanation of the issues to be decided by the

Board, and Board, and

(c)(c) an address to which any notice or decision of the Board an address to which any notice or decision of the Board

is to be sent.is to be sent.


• No change to s. 491(2) – change is in new sub-sections No change to s. 491(2) – change is in new sub-sections (3) & (4) and that 491(1) requires complaint to be “in (3) & (4) and that 491(1) requires complaint to be “in the form prescribed by the Regs”the form prescribed by the Regs”

• The regs (s. 19) overlap and give further specifics on the The regs (s. 19) overlap and give further specifics on the requirements in s. 491 and s. 492(1) as well as a few requirements in s. 491 and s. 492(1) as well as a few additional requirements.additional requirements.


s. 491 (3)s. 491 (3) In addition to the information described in subsection (2), in In addition to the information described in subsection (2), in respect of a complaint about an assessment for linear respect of a complaint about an assessment for linear property, the form referred to in subsection (1) property, the form referred to in subsection (1) must must

(a) (a) indicate what information on an assessment notice is indicate what information on an assessment notice is incorrect, incorrect,

(b)(b) explain in what respect that information is incorrect, explain in what respect that information is incorrect, (c) (c) indicate what the correct information is, and indicate what the correct information is, and

(d) (d) identify the requested assessed value, if the complaint identify the requested assessed value, if the complaint

relates to an assessment.relates to an assessment.


s. 491(4)s. 491(4) In addition to the information described in subsection In addition to the information described in subsection (2), in respect of a complaint about an amount of an (2), in respect of a complaint about an amount of an equalized assessment, the form referred to in equalized assessment, the form referred to in subsection (1) must subsection (1) must

(a)(a) explain in what respect the amount is incorrect, and explain in what respect the amount is incorrect, and

(b)(b) indicate what the correct amount should be.indicate what the correct amount should be.


• Section 19 of MRAC specifies that the form must Section 19 of MRAC specifies that the form must include “basic” or automatic information such as:include “basic” or automatic information such as:

name & contact info for complainant and /or assessed name & contact info for complainant and /or assessed person;person;

LPAU-ID and municipality in which linear property is LPAU-ID and municipality in which linear property is found;found;

The matter for complaint as described in s. 492(1) of the The matter for complaint as described in s. 492(1) of the Act (mandatory “drop down” cell that will Act (mandatory “drop down” cell that will automatically display choices (a) to (g) from s. 492(1))automatically display choices (a) to (g) from s. 492(1))


• Section 19 of MRAC also requires specifics about what Section 19 of MRAC also requires specifics about what element in the assessment calculation is wrong:element in the assessment calculation is wrong:

what information used in the linear property what information used in the linear property

assessment calculation process prescribed by the assessment calculation process prescribed by the Minister’s Guidelines is incorrect (s.491(3)(a))Minister’s Guidelines is incorrect (s.491(3)(a))

in what respect that information is incorrect (s.491(3)in what respect that information is incorrect (s.491(3)(b))(b))

what the correct information is to be used in the linear what the correct information is to be used in the linear property assessment calculation process (s.491(3)(c))property assessment calculation process (s.491(3)(c))

The source of that information (i.e. ERCB record type)The source of that information (i.e. ERCB record type)


• Lastly, section 19 of MRAC requires the requested Lastly, section 19 of MRAC requires the requested assessment and a detailed issue statement: assessment and a detailed issue statement:

the requested assessed value, if the complaint relates the requested assessed value, if the complaint relates to an assessment (s. 491(3)(d))to an assessment (s. 491(3)(d))

The specific issues related to the incorrect information The specific issues related to the incorrect information that are to be decided by the MGB and the reasons in that are to be decided by the MGB and the reasons in support of the complainant’s position on those issues support of the complainant’s position on those issues (s. 491(2)(a)&(b)).(s. 491(2)(a)&(b)).


Forms, Completion Instructions, and Forms, Completion Instructions, and MGA references – Luisa AdamsMGA references – Luisa Adams

Linear Fees: What, When & How Linear Fees: What, When & How (MGA s. 527.1; MRAC s. 19)(MGA s. 527.1; MRAC s. 19)

What?What?• Section 527.1(k) prescribes the setting of “…fees Section 527.1(k) prescribes the setting of “…fees

payable by complainants, or by parties, intervenors or payable by complainants, or by parties, intervenors or others appearing before the Board…”others appearing before the Board…”

• Section 24 of MRAC specifies that fees are payable by Section 24 of MRAC specifies that fees are payable by someone wanting to make a complaint or be involved someone wanting to make a complaint or be involved as a party or intervenor and are set out in Schedule 2.as a party or intervenor and are set out in Schedule 2.


What?What?Schedule 2 - Complaint FeesSchedule 2 - Complaint Fees

Category of ComplaintCategory of Complaint Complaint FeeComplaint Fee

Linear property power generation‑Linear property power generation‑ Flat feeFlat fee $650 $650 per facilityper facility

Linear property other‑Linear property other‑ Flat feeFlat fee $ 50 $ 50 per LPAUIDper LPAUID


What?What?• Section 24(2) of MRAC also outlines in what circumstances Section 24(2) of MRAC also outlines in what circumstances

the MGB must refund the feethe MGB must refund the fees.24(2) Ifs.24(2) If(a) a complainant withdraws a complaint on agreement with the (a) a complainant withdraws a complaint on agreement with the

assessor designated by the Minister or the Minister, as the assessor designated by the Minister or the Minister, as the case may be, to correct any matter or issue under complaint,case may be, to correct any matter or issue under complaint,

(b) the Municipal Government Board makes a decision in favour (b) the Municipal Government Board makes a decision in favour of the complainant, orof the complainant, or

(c) the Municipal Government Board makes a decision that is (c) the Municipal Government Board makes a decision that is not in favour of the complainant, but on appeal the Court of not in favour of the complainant, but on appeal the Court of Queen’s Bench makes a decision in favour of the Queen’s Bench makes a decision in favour of the complainant,complainant,

Linear Fees: What, When & How Linear Fees: What, When & How (MGA s. 527.1; MRAC ss. 18 & 19)(MGA s. 527.1; MRAC ss. 18 & 19)

WhenWhen• Section 18 of MRAC specifies when the fee is due, and what Section 18 of MRAC specifies when the fee is due, and what

happens if it is late:happens if it is late:s. 18s. 18(1)(1) If a complaint is to be heard by the Municipal Government Board, If a complaint is to be heard by the Municipal Government Board,

the complainant mustthe complainant must

(a) (a) complete and file with the administrator a complaint containing the complete and file with the administrator a complaint containing the information set out in section 19, andinformation set out in section 19, and

(b) (b) pay the appropriate complaint fee set out in Schedule 2 pay the appropriate complaint fee set out in Schedule 2 at the time at the time the complaint is filedthe complaint is filed..

(2)(2) If a complainant does not comply with subsection (1), If a complainant does not comply with subsection (1),

(a) (a) the complaint is invalid, andthe complaint is invalid, and

(b) (b) the Municipal Government Board must dismiss the complaint.the Municipal Government Board must dismiss the complaint.


HowHow• Currently, payment will be accepted by cheque onlyCurrently, payment will be accepted by cheque only• Cheque must be received at either the Edmonton or Calgary Cheque must be received at either the Edmonton or Calgary

offices at or before 4:30 p.m. on the Complaint deadline offices at or before 4:30 p.m. on the Complaint deadline together with the Complaint form*together with the Complaint form*

• Cheques must be in the correct amount; shortfalls may result Cheques must be in the correct amount; shortfalls may result in some complaints not being filedin some complaints not being filed

• Early payment will be accepted and credited to an account Early payment will be accepted and credited to an account but the same rules apply.but the same rules apply.

• Overpayments will be re-imbursed.Overpayments will be re-imbursed.** The practical result is that Complainants will no longer be able to file the The practical result is that Complainants will no longer be able to file the

complaint at the 11:59complaint at the 11:59thth hour on the deadline date. hour on the deadline date.


NOTENOTE: : If the fees are not received when the complaint is filed:If the fees are not received when the complaint is filed:

(2) If a complainant does not comply with subsection (1),(2) If a complainant does not comply with subsection (1),

(a) the complaint is invalid, and(a) the complaint is invalid, and

(b) the Municipal Government Board must dismiss the (b) the Municipal Government Board must dismiss the complaint.complaint.

Hearing TimelinesHearing TimelinesNew legislation results in significant change in timelines. New legislation results in significant change in timelines.

• 6060 days instead of 45 days to file a complaint ( days instead of 45 days to file a complaint (MGAMGA s. s. 491(1)(a)). 491(1)(a)). The filing deadline date continues to be shown The filing deadline date continues to be shown on the assessment notice.on the assessment notice.

• 77 days to provide a copy of the complaint to the assessor days to provide a copy of the complaint to the assessor designated by the Minister;designated by the Minister;

• MGA s. 494(1) requires the MGB administrator to provide MGA s. 494(1) requires the MGB administrator to provide a copy of the complaint to the municipality within 30 a copy of the complaint to the municipality within 30 days of receiving the complaint.days of receiving the complaint.

Hearing TimelinesHearing Timelines• MGB process to deal with MRAC s. 20 (a),(b) and (c), will MGB process to deal with MRAC s. 20 (a),(b) and (c), will

be to contact all parties, including municipalities, by e-be to contact all parties, including municipalities, by e-mail within the first 7 days of receiving the complaint, to mail within the first 7 days of receiving the complaint, to advise of a complaint submission, and arrange a advise of a complaint submission, and arrange a teleconference with all parties to discuss availability for a teleconference with all parties to discuss availability for a tentative merit hearing date or to adjust that date as tentative merit hearing date or to adjust that date as necessary. necessary.

• Parties should be prepared to be available for the Parties should be prepared to be available for the teleconference within 7 days of the complaint.teleconference within 7 days of the complaint.

• Merit hearing times and durations will be scheduled Merit hearing times and durations will be scheduled based on MGB staff review of complaint and party based on MGB staff review of complaint and party feedback.feedback.

Hearing TimelinesHearing TimelinesDisclosure TimelinesDisclosure Timelines

MRAC MRAC s. 21(2) (a),(b) and (c) set out the timelines for s. 21(2) (a),(b) and (c) set out the timelines for disclosure of evidence by the parties:disclosure of evidence by the parties:

• 42 days before the hearing by the complainant;42 days before the hearing by the complainant;

• 14 days before the hearing by the respondent; and14 days before the hearing by the respondent; and

•7 days before the hearing for the complainant`s rebuttal7 days before the hearing for the complainant`s rebuttal

Hearing TimelinesHearing TimelinesDisclosure Timelines (cont.)Disclosure Timelines (cont.)

Abridgement or expansion provisions in MRAC s. 23 Abridgement or expansion provisions in MRAC s. 23 provide that the Municipal Government Board may at provide that the Municipal Government Board may at any time, with the consent of all parties:any time, with the consent of all parties:

-- subject to s. 500 of the MGA, may at any time by written subject to s. 500 of the MGA, may at any time by written order expand the time specified in s. 21(2)(a), (b) or (c). order expand the time specified in s. 21(2)(a), (b) or (c).

-- A time specified in s. 21(2)(a), (b) or (c) for disclosing A time specified in s. 21(2)(a), (b) or (c) for disclosing evidence or other documents may be abridged with the evidence or other documents may be abridged with the written consent of the persons entitled to the evidence or written consent of the persons entitled to the evidence or documents.documents.

Other Relevant MGA changesOther Relevant MGA changesThe other changes to the Act will affect both the The other changes to the Act will affect both the substance and the procedures for linear property substance and the procedures for linear property complaintscomplaints

• Substantive changes affect what issues are argued Substantive changes affect what issues are argued

• Procedural changes affect how the MGB is to receive, Procedural changes affect how the MGB is to receive, process, hear, and issue decisions on linear complaintsprocess, hear, and issue decisions on linear complaints

Substantive ChangesSubstantive ChangesFairness & EquityFairness & Equity

Duties of assessorsDuties of assessors293(1) In preparing an assessment, the assessor must, in 293(1) In preparing an assessment, the assessor must, in

a fair and equitable manner,a fair and equitable manner,

(a)(a)

apply the valuation apply the valuation and otherand other standards set out in standards set out in the regulations, andthe regulations, and

(b) follow the procedures set out in the regulations.(b) follow the procedures set out in the regulations.

• Effect of the “other” standards on linear complaints is not Effect of the “other” standards on linear complaints is not yet known.yet known.

Substantive ChangesSubstantive ChangesFairness & Equity (cont.)Fairness & Equity (cont.)

Section 499(3) The Board must not alter Section 499(3) The Board must not alter

(a) any assessment of linear property (a) any assessment of linear property that has been prepared that has been prepared correctlycorrectly in accordance with the regulations… in accordance with the regulations…

• Previously the MGB could not alter:Previously the MGB could not alter:

(a) (a) any assessment that is fair and equitable, taking into any assessment that is fair and equitable, taking into consideration assessments of similar property in the same consideration assessments of similar property in the same municipalitymunicipality

• Presumably, the change comes about as a result of their being no Presumably, the change comes about as a result of their being no further property appeals before the MGB; but note no change to s. further property appeals before the MGB; but note no change to s. 293(1) re: equity duties293(1) re: equity duties

• It may be that correctness = equity in linear assessment It may be that correctness = equity in linear assessment

Substantive ChangesSubstantive ChangesDisclosureDisclosure

The Contents of disclosure are now specifically spelled out by The Contents of disclosure are now specifically spelled out by s. 21 of MRAC. The original written submissions, the s. 21 of MRAC. The original written submissions, the response or the rebuttal, must include: response or the rebuttal, must include:

• ““the documentary evidence, a summary of the testimonial the documentary evidence, a summary of the testimonial evidence, including a signed witness report for each witness, evidence, including a signed witness report for each witness, and any written argument that the complainant/respondent and any written argument that the complainant/respondent intends to present at the hearing in sufficient detail to allow intends to present at the hearing in sufficient detail to allow the respondent/complainant to respond to or rebut the the respondent/complainant to respond to or rebut the evidence at the hearing”evidence at the hearing”

Failure to disclose in accordance with the above will result in Failure to disclose in accordance with the above will result in the exclusion of the evidence according to s. 22 of MRAC the exclusion of the evidence according to s. 22 of MRAC

Procedural ChangesProcedural ChangesWithdrawals & Amended AssessmentsWithdrawals & Amended Assessments

Section 305:Section 305:

(5) If a complaint has been made under section 460 or 488 (5) If a complaint has been made under section 460 or 488 about an assessed property, the assessor must not about an assessed property, the assessor must not correct or change the assessment roll in respect of that correct or change the assessment roll in respect of that property until a decision of an assessment review board property until a decision of an assessment review board or the Municipal Government Board, as the case may be, or the Municipal Government Board, as the case may be, has been rendered or the complaint has been withdrawn.has been rendered or the complaint has been withdrawn.

Procedural ChangesProcedural ChangesWithdrawals & Amended Assessments (cont)Withdrawals & Amended Assessments (cont)

s.305 (6) Despite subsection (5), subsection (1)(b) does not s.305 (6) Despite subsection (5), subsection (1)(b) does not apply if the assessment roll is apply if the assessment roll is

(a) corrected as a result of a complaint being withdrawn (a) corrected as a result of a complaint being withdrawn by agreement between the complainant and the by agreement between the complainant and the assessor, orassessor, or

(b) changed under section 477 or 517. (b) changed under section 477 or 517.

• In past years’ MGB PHCs have been used to organize In past years’ MGB PHCs have been used to organize amended assessments for straightforward issues and the amended assessments for straightforward issues and the MGB staff would follow up by ensuring that withdrawals MGB staff would follow up by ensuring that withdrawals were received; now the withdrawal will have to be were received; now the withdrawal will have to be received first.received first.

Procedural ChangesProcedural ChangesAbsence from hearing Absence from hearing

s. 495:s. 495: If any person who is given notice of the hearing If any person who is given notice of the hearing does not attend, the Board does not attend, the Board mustmust proceed to deal with the proceed to deal with the matter if matter if

(a) (a) all persons required to be notified were given notice of all persons required to be notified were given notice of the hearing, and the hearing, and

(b) no request for a postponement or an adjournment was (b) no request for a postponement or an adjournment was received by the Board or, if a request was received, no received by the Board or, if a request was received, no postponement or adjournment was granted by the Board.postponement or adjournment was granted by the Board.

• Previously a discretionary choice where the MGB was Previously a discretionary choice where the MGB was satisfied that proper notice of hearing had been given. satisfied that proper notice of hearing had been given. Criteria for adjournment also specified – s. 27 MRAC.Criteria for adjournment also specified – s. 27 MRAC.

Procedural ChangesProcedural ChangesPostponement or adjournment of hearingPostponement or adjournment of hearing MRAC s. 27:MRAC s. 27:(1) Except in (1) Except in exceptional circumstancesexceptional circumstances as determined by the as determined by the

Municipal Government Board, the Municipal Government Board Municipal Government Board, the Municipal Government Board may not grant a postponement or adjournment of a hearing.may not grant a postponement or adjournment of a hearing.

(2) A request for a postponement or an adjournment must be in (2) A request for a postponement or an adjournment must be in writing and contain reasons for the postponement or writing and contain reasons for the postponement or adjournment, as the case may be.adjournment, as the case may be.

(3) Subject to the timelines specified in section 500 of the Act, if the (3) Subject to the timelines specified in section 500 of the Act, if the Municipal Government Board grants a postponement or Municipal Government Board grants a postponement or adjournment, the Municipal Government Board adjournment, the Municipal Government Board mustmust scheduleschedule the date, time and location for the hearing the date, time and location for the hearing at the time the at the time the postponement or adjournment is grantedpostponement or adjournment is granted

Procedural ChangesProcedural Changes

Preliminary hearingsPreliminary hearings – Sections 42-47 MRAT – Sections 42-47 MRAT

• One member prelims can still be held to deal with procedural, One member prelims can still be held to deal with procedural, administrative, and non-assessment matters by the MGB on 15 days administrative, and non-assessment matters by the MGB on 15 days notice. (ss. 42 & 44)notice. (ss. 42 & 44)

• Disclosure for the prelims must be made in accordance with a 7 day / Disclosure for the prelims must be made in accordance with a 7 day / 7day rule. (s. 45)7day rule. (s. 45)

• MGB must not hear the prelim matter where it is not on complaint MGB must not hear the prelim matter where it is not on complaint form, not disclosed as per s. 45, or if it relates to info requested by the form, not disclosed as per s. 45, or if it relates to info requested by the assessor but not provided. (s. 46)assessor but not provided. (s. 46)

• Can abridge the hearing notice period, and abridge or expand prelim Can abridge the hearing notice period, and abridge or expand prelim disclosure on consent of parties (s. 47)disclosure on consent of parties (s. 47)

• Note: On consent of parties, MGB may hear ANY matter with one Note: On consent of parties, MGB may hear ANY matter with one member (s. 42(1)(d) i.e. merit/assessment matter?).member (s. 42(1)(d) i.e. merit/assessment matter?).

Procedural ChangesProcedural Changes

Agent AuthorizationAgent Authorization – Section 51 MRAC – Section 51 MRAC

An agent authorization form is now required for MGB An agent authorization form is now required for MGB complaints.complaints.

The MGB form will be similar to that in Schedule 4 and will The MGB form will be similar to that in Schedule 4 and will be made available during the complaint periodbe made available during the complaint period

Note that this must also be filed within the deadline period Note that this must also be filed within the deadline period or the complaint cannot be filed by the MGB.or the complaint cannot be filed by the MGB.

Procedural/Substantive ChangesProcedural/Substantive ChangesCosts of proceedings Costs of proceedings Section 501:Section 501:

The Board may, The Board may, or in the circumstances set out in the or in the circumstances set out in the regulations mustregulations must, order that costs of and incidental to any , order that costs of and incidental to any hearing before it be paid by one or more of the parties hearing before it be paid by one or more of the parties in the in the amount specified in the regulationsamount specified in the regulations..

• The main change here is the mandatory duty on the MGB to The main change here is the mandatory duty on the MGB to consider and order costs where the circumstances fall within consider and order costs where the circumstances fall within those prescribed by the Regulations - s. 52 & Schedule 3 of those prescribed by the Regulations - s. 52 & Schedule 3 of MRACMRAC

Procedural/Substantive ChangesProcedural/Substantive ChangesCostsCosts (cont) (cont)MRAC Section 52 –MRAC Section 52 –(1) Any party to a hearing before a composite (1) Any party to a hearing before a composite

assessment review board or the Municipal Government Board may assessment review board or the Municipal Government Board may make an application to the composite assessment review board or the make an application to the composite assessment review board or the Municipal Government Board, as the case may be, at any time, but no Municipal Government Board, as the case may be, at any time, but no later than 30 days after the conclusion of the hearing, for an award of later than 30 days after the conclusion of the hearing, for an award of costs in an amount set out in costs in an amount set out in Schedule 3Schedule 3 that are that are directly and primarily directly and primarily related to matters contained in the complaintrelated to matters contained in the complaint and the preparation of and the preparation of the party’s submission.the party’s submission.

(2) In deciding whether to grant an application for the award of costs, in (2) In deciding whether to grant an application for the award of costs, in whole or in part, the composite assessment review board or the whole or in part, the composite assessment review board or the Municipal Government Board Municipal Government Board may considermay consider the following: the following:

(a) whether there was an (a) whether there was an abuse of the complaint processabuse of the complaint process;;(b) whether the party applying for costs incurred additional or (b) whether the party applying for costs incurred additional or

unnecessary expenses as a result of an abuse of the complaint processunnecessary expenses as a result of an abuse of the complaint process

Procedural/Substantive ChangesProcedural/Substantive ChangesCostsCosts (cont.) (cont.)MRAC Section 52:MRAC Section 52:(3) A composite assessment review board or the Municipal Government (3) A composite assessment review board or the Municipal Government

Board may on its own initiative and at any time award costs. Board may on its own initiative and at any time award costs. (4) Any costs that the composite assessment review board or the (4) Any costs that the composite assessment review board or the

Municipal Government Board award are those set out in Schedule3Municipal Government Board award are those set out in Schedule3

(7) If the complainant is(7) If the complainant is(a) the assessed person of linear property under complaint,(a) the assessed person of linear property under complaint,(b) an employee or representative of that assessed person, or(b) an employee or representative of that assessed person, or(c) an agent for that assessed person, (c) an agent for that assessed person,

the assessed person is responsible for any costs awarded by the the assessed person is responsible for any costs awarded by the Municipal Government Board.Municipal Government Board.

Procedural/Substantive ChangesProcedural/Substantive ChangesCosts (cont)Costs (cont)MRAC Schedule 3MRAC Schedule 3

The Schedule 3 table sets out what it takes to be subject to costs:The Schedule 3 table sets out what it takes to be subject to costs:

• Where the conduct of the offending party warrants itWhere the conduct of the offending party warrants it, a , a composite assessment review board or the Municipal composite assessment review board or the Municipal Government Board Government Board maymay award costs up to the amounts specified award costs up to the amounts specified inin the appropriate column in Part 1.the appropriate column in Part 1.

• Where a composite assessment review board or the Municipal Where a composite assessment review board or the Municipal Government Board determines that Government Board determines that a hearing was required to a hearing was required to determine a matter that did not have a reasonable chance of determine a matter that did not have a reasonable chance of successsuccess, it , it maymay award costs, up to the amounts specified award costs, up to the amounts specified in the in the appropriate column in Part 2 or 3appropriate column in Part 2 or 3, against the party that , against the party that unreasonably caused the hearing to proceed.unreasonably caused the hearing to proceed.

Procedural/Substantive ChangesProcedural/Substantive Changes

CostsCosts (cont.) (cont.)

MRAC Section 52 -MRAC Section 52 -(9) The municipality that files a complaint about an equalized (9) The municipality that files a complaint about an equalized

assessment or linear property is responsible for any costs assessment or linear property is responsible for any costs awarded by the Municipal Government Board against an awarded by the Municipal Government Board against an employee or representative of the municipality.employee or representative of the municipality.

(10) The Minister is responsible for any costs awarded by the (10) The Minister is responsible for any costs awarded by the Municipal Government Board against an employee or Municipal Government Board against an employee or representative of the Minister.representative of the Minister.

Procedural/Substantive ChangesProcedural/Substantive ChangesCostsCosts (cont) (cont)MRAC Schedule 3MRAC Schedule 3

Part 1 - Part 1 - Action committed by a party – speaks to delay to hearing Action committed by a party – speaks to delay to hearing processes.processes.

Test is the whether the conduct of the offending party warrants costs.Test is the whether the conduct of the offending party warrants costs.

Part 2 & 3 – Deals on an item by item basis with the steps taken in a Part 2 & 3 – Deals on an item by item basis with the steps taken in a complaint in an effort to reimburse the non-offending party and complaint in an effort to reimburse the non-offending party and penalize the offender. penalize the offender.

Test is whether a matter was brought forward with no reasonable Test is whether a matter was brought forward with no reasonable chance of success; note that costs awards increase with property chance of success; note that costs awards increase with property values.values.

Procedural/Substantive ChangesProcedural/Substantive Changes

Appeals of MGB DecisionAppeals of MGB Decision – Section 506 – Section 506

• Previously there was no appeal of an MGB Decision (former section Previously there was no appeal of an MGB Decision (former section 506);506);

• Now there is no “Privative Clause” and a procedure is laid out for Now there is no “Privative Clause” and a procedure is laid out for appeals to the court of a appeal on questions of law or jurisdiction; appeals to the court of a appeal on questions of law or jurisdiction; likely means less deference to MGB decisionslikely means less deference to MGB decisions

• Appeals must first meet the threshold test before “leave” to appeal Appeals must first meet the threshold test before “leave” to appeal is given (Section 506) is given (Section 506)

• Note new timelines – 30 days from MGB decision to seek leave vs. Note new timelines – 30 days from MGB decision to seek leave vs. 90 days for judicial reviews.90 days for judicial reviews.

• Decision is either confirmed or cancelled and sent back to the MGB – Decision is either confirmed or cancelled and sent back to the MGB – s.506.1s.506.1

Other Changes to NoteOther Changes to Note1.1. MGAMGA

• Member Training required – s. 487.1, 527.1, & MRACMember Training required – s. 487.1, 527.1, & MRAC

• Decisions due within 30 days “from the last day of hearing” or Decisions due within 30 days “from the last day of hearing” or before the end of the tax year (whichever is earlier) – s. 500before the end of the tax year (whichever is earlier) – s. 500

• Written decisions due 7 days after decision is rendered (including any Written decisions due 7 days after decision is rendered (including any dissenting reasons) – s. 505dissenting reasons) – s. 505

• Assessor’s for municipalities within which linear property is located Assessor’s for municipalities within which linear property is located may also appeal MGB decisions – s. 506may also appeal MGB decisions – s. 506

• No member pecuniary interests – s. 520No member pecuniary interests – s. 520

Other Changes to NoteOther Changes to Note2.2. MRACMRAC

• Section 25 spells out particulars of what decisions must contain – the only Section 25 spells out particulars of what decisions must contain – the only real change being the inclusion of dissenting reasons on any issue. Given these real change being the inclusion of dissenting reasons on any issue. Given these requirements, MRAC, s. 26, and the new 30 day deadline for decisions, expect requirements, MRAC, s. 26, and the new 30 day deadline for decisions, expect a new written format in 2010.a new written format in 2010.

• Section 26 – specifies what must constitute the record – very similar to what is Section 26 – specifies what must constitute the record – very similar to what is in the current decision format in most cases. Includes a written list linking the in the current decision format in most cases. Includes a written list linking the complaint form issues to the evidence given at the hearing. Note: MGB complaint form issues to the evidence given at the hearing. Note: MGB Transcripts?Transcripts?

• Section 28 – Hearing can be by way of written presentation where provided to Section 28 – Hearing can be by way of written presentation where provided to other party 7 days in advance.other party 7 days in advance.

• Section 29 – Independent Legal Advice only.Section 29 – Independent Legal Advice only.

Summary – Steps to follow in 2010Summary – Steps to follow in 2010

• File File andand pay on time (or in advance). pay on time (or in advance).• Make sure the form is complete Make sure the form is complete in all respects.in all respects.• Make sure agent authorization is in before the deadline.Make sure agent authorization is in before the deadline.• Make sure all of the issues you want to argue are included Make sure all of the issues you want to argue are included

and specifically explained for every LPAU-ID (especially and specifically explained for every LPAU-ID (especially where more than one issue).where more than one issue).

• Make sure you comply with both the procedural and Make sure you comply with both the procedural and substantive aspects of the new disclosure requirements – substantive aspects of the new disclosure requirements – for both prelim and merit material exchanges.for both prelim and merit material exchanges.

• Be aware of arguing irrelevant or new issues and exposure Be aware of arguing irrelevant or new issues and exposure to costs.to costs.

Summary – Non-compliance and Summary – Non-compliance and ConsequencesConsequences

• Complaint not filed in time: MGB Complaint not filed in time: MGB must dismissmust dismiss (s. 499(1)). (s. 499(1)).• Complaint does not comply with s. 491(1)(2)(3) (form completion): Complaint does not comply with s. 491(1)(2)(3) (form completion):

Complaint invalid/MGB Complaint invalid/MGB must dismissmust dismiss (s. 499(1) & MRAC s. 18(2)). (s. 499(1) & MRAC s. 18(2)).• Non payment/Late Payment of fee: Complaint invalid/MGB Non payment/Late Payment of fee: Complaint invalid/MGB must must

dismissdismiss (MRAC s. 18(2)). (MRAC s. 18(2)).• Not including an issue on the complaint form: MGB Not including an issue on the complaint form: MGB must not must not

considerconsider (MRAC s.22; s.46); Costs (MRAC Schedule 3 – Part 1). (MRAC s.22; s.46); Costs (MRAC Schedule 3 – Part 1).• Failure to disclose evidence in accordance with s.21 MRAC: MGB Failure to disclose evidence in accordance with s.21 MRAC: MGB

must not considermust not consider (MRAC s.22; s.46). (MRAC s.22; s.46).• Failure to provide DLA with assessment info: MGB must not Failure to provide DLA with assessment info: MGB must not

consider evidence relating to that information (MRAC s.22; s.46).consider evidence relating to that information (MRAC s.22; s.46).• Failure to file agent authorization: Complainant may not file Failure to file agent authorization: Complainant may not file

complaint (s.51)complaint (s.51)

Final WordsFinal Words

Best Bet in 2010Best Bet in 2010: : Avoid the new consequences by using the 60 day filing period Avoid the new consequences by using the 60 day filing period

to:to:

• Investigate the merits of your complaintInvestigate the merits of your complaint• Talk with the DLA about the assessmentTalk with the DLA about the assessment• Talk with the MGB staff about your assessment and any Talk with the MGB staff about your assessment and any

filing questions:filing questions:Sean Sexton – 780-422-8173Sean Sexton – 780-422-8173Luisa Adams – 780-415-1859Luisa Adams – 780-415-1859

• File and pay earlyFile and pay early

QUESTIONS & COMMENTSQUESTIONS & COMMENTSLinear forms and PP presentation:Linear forms and PP presentation:

http://www.municipalaffairs.alberta.ca/abc_mgb_forms.cfmhttp://www.municipalaffairs.alberta.ca/abc_mgb_forms.cfm

Assessment services:Assessment services:http://www.municipalaffairs.alberta.ca/

Click on Business Units/Local Gov’t services/Assessment Services Click on Business Units/Local Gov’t services/Assessment Services

THANK YOU!THANK YOU!

http://www.municipalaffairs.alberta.ca/

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