Notice of Appeal
29(1)An appeal to the Board shall be instituted by serving on the Chairperson a notice of appeal on a form provided by the Director.
29(1.1)Repealed: 1996, c.19, s.3
29(1.2)Where the Chairperson has been served with a notice of appeal under subsection (1),
(a)
the Chairperson shall serve in accordance with the regulations a copy of the notice of appeal on
(ii)
if a request for review of assessment is made under subsection 25(1) and the appeal is by the person in whose name the real property is assessed,
(A)
the clerk of the local government if the real property is located in a local government, or
(B)
the Minister of Local Government if the real property is not located in a local government, and
(b)
the local government or other taxing authority shall serve in accordance with the regulations a copy of the notice of appeal on the person in whose name the real property is assessed, if the appeal is by a local government or other taxing authority.
29(2)The notice of appeal referred to in subsection (1) shall contain a statement of the allegations of fact, the statutory provisions upon which the appellant relies and the reasons that the appellant intends to rely upon in support of his appeal.
29(3)A person served with a copy of a notice of appeal may appear at the hearing of the appeal.
1965-66, c.110, s.28; 1967, c.25, s.19; 1983, c.12, s.29; 1989, c.N-5.01, s.31; 1992, c.40, s.3; 1996, c.19, s.3; 1998, c.41, s.11; 2000, c.26, s.25; 2001, c.32, s.1; 2005, c.7, s.3; 2006, c.16, s.13; 2008, c.56, s.11; 2012, c.39, s.16; 2017, c.20, s.5; 2020, c.25, s.9; 2023, c.40, s.7