Recreation, Culture & Social Support Services
Assessment Review Boards
The Assessment Review Boards are quasi-judicial boards that are established to hear appeals regarding assessment notices and tax notices (other than property tax) and make decisions on these appeals in accordance with the provisions of the Municipal Government Act. The Assessment Review Boards are not bound by the same rules as the Courts but all appeals regarding matters of legislation or law go directly to the Court of Queens Bench.
Local Assessment Review Board refers to a board comprised of three members (all local members), established for the purpose of hearing complaints related to residential properties with three or less dwelling units and farm land.
Composite Assessment Review Board refers to a board comprised of three members (two local and one Provincial member) established for the purpose of hearing complaints related to assessments for all properties, excluding residential properties with three or less dwelling units, farm land, linear property and equalized assessments.
The Assessment Review Boards are administered by the Legislative and Legal Services Department allowing the Boards to be kept separate and apart from the Assessment and Taxation Department. All board members are appointed by Council and must complete mandatory training offered by the Government of Alberta. Local members are appointed from the public-at-large and are residents of the Regional Municipality of Wood Buffalo.
