Acts and Regulations

A-14 - Assessment Act

Section 27
Disposition versions

Full text
Appeal to Board
27(1)If a person has made a request for review of assessment to the Director under section 25, the person may appeal to the Board for the local government or other taxing authority in which the real property is located to have the assessment vacated or varied.
27(2)An appeal under subsection (1) shall be taken
(a) within twenty-one days of the mailing of the notice referred to in subsection 25(4); or
(b) where the Director has not notified the person of his decision under section 25 within ninety days after the date of mailing of the request for review of assessment, within twenty-one days after the expiration of such period.
1965-66, c.110, s.26; 1967, c.25, s.18; 1975, c.8, s.5; 1983, c.12, s.27; 1989, c.N-5.01, s.31; 2001, c.32, s.1; 2008, c.56, s.9; 2017, c.20, s.5
Appeal to Board
27(1)If a person has made a request for review of assessment to the Director under section 25, the person may appeal to the Board for the municipality or other taxing authority in which the real property is located to have the assessment vacated or varied.
27(2)An appeal under subsection (1) shall be taken
(a) within twenty-one days of the mailing of the notice referred to in subsection 25(4); or
(b) where the Director has not notified the person of his decision under section 25 within ninety days after the date of mailing of the request for review of assessment, within twenty-one days after the expiration of such period.
1965-66, c.110, s.26; 1967, c.25, s.18; 1975, c.8, s.5; 1983, c.12, s.27; 1989, c.N-5.01, s.31; 2001, c.32, s.1; 2008, c.56, s.9
Appeal to Board
27(1)If a person has made a request for review of assessment to the Director under section 25, the person may appeal to the Board for the municipality or other taxing authority in which the real property is located to have the assessment vacated or varied.
27(2)An appeal under subsection (1) shall be taken
(a) within twenty-one days of the mailing of the notice referred to in subsection 25(4); or
(b) where the Director has not notified the person of his decision under section 25 within ninety days after the date of mailing of the request for review of assessment, within twenty-one days after the expiration of such period.
1965-66, c.110, s.26; 1967, c.25, s.18; 1975, c.8, s.5; 1983, c.12, s.27; 1989, c.N-5.01, s.31; 2001, c.32, s.1; 2008, c.56, s.9
Appeal to Board
27(1)Where an assessment has been referred to the Director under section 25, the person making the reference may appeal to the Board for the municipality or other taxing authority in which the real property is located to have the assessment vacated or varied.
27(2)An appeal under subsection (1) shall be taken
(a) within twenty-one days of the mailing of the notice referred to in subsection 25(4); or
(b) where the Director has not notified the person of his decision under section 25 within ninety days after the date of mailing of the notice of reference of assessment, within twenty-one days after the expiration of such period.
1965-66, c.110, s.26; 1967, c.25, s.18; 1975, c.8, s.5; 1983, c.12, s.27; 1989, c.N-5.01, s.31; 2001, c.32, s.1