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The Court of Revision, now known as the Assessment Review Court, consists of one or more persons appointed by the Lieutenant-Governor in Council to hear appeals from taxpayers regarding the appraised tax level of their property. When an assessed value of a property increases, the affected parties are given written notice of the change, and owners have the right to appeal any valuation in a Court of Revision. This Court may increase, reduce or confirm any appraisement. The members of the Court of Revision hold office for a period of one year and are paid remuneration at a rate determined by City Council. Any party who feels aggrieved by the decision of the Court of Revision may subsequently appeal to the Trial Division. The City Clerk or designate acts as Clerk of the Court.
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Created - August 18, 2013
Language(s)
- English