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Municipal
Utility and Review Board
The Nova Scotia Utility and Review Board (NSUARB) is a higher level tribunal that hears applications and appeals under a number of statutes, including the Assessment Act. This is usually the second level of appeal for property assessments. First level appeals are generally heard by a Regional Assessment Appeal Court (RAAC).
What happens after I file my appeal to the Nova Scotia Utility and Review Board (NSUARB)?
Step 1: Notification of the Hearing
Once a notice of appeal has been filed, the Board’s Appeals Officer/Clerk will contact the parties by letter to confirm receipt of the notice of appeal.
The Appeals Officer/Clerk will contact the parties to set a date for the hearing. The Appeals Officer/Clerk will then send a letter to the parties enclosing the Hearing Order issued by the Board. The Hearing Order sets the date for the hearing as well as the dates for the filing of evidence and documents by the parties.
Prior to the hearing, the NSUARB may convene a preliminary hearing by telephone to determine issues about procedure with the parties, or to make preliminary rulings on such issues as: whether the grounds of appeal listed in the notice of appeal comply with s. 86(2) of the Assessment Act, whether the grounds of appeal are within the Board’s jurisdiction, whether the notice of appeal was filed within the prescribed time, and the admissibility of certain documents at the hearing.
Step 2: NSUARB Hearing preparation
Appeals to the NSUARB are “de novo” hearings which mean that, rather than reviewing the Regional Assessment Appeal Court decision for errors, the Board holds an entirely new hearing. For this reason, parties should not base their appeal to the Board upon a criticism of how the Regional Assessment Appeal Court reached its decision, but rather upon why they think the assessment is wrong or right.
By law, the burden of proof rests with the person filing the appeal. In other words, if you filed the appeal, you must prove that the assessment is inaccurate. It is important that you present evidence regarding the market value of your property or other issues you are raising in the appeal. Information that could be used for this include sales in your area of similar properties (NOT assessments), a recent appraisal, information from your local realtor, documentation supporting your issues or concerns, etc. During this time, PVSC will also be preparing for the hearing and may contact you for additional clarification.
Step 3: Submit all evidence ten days prior to the Hearing
Prior to the hearing, both the appellant and the PVSC will be required to file with the Board, and each other, all written evidence or visual evidence upon which they intend to rely at the hearing. Written evidence includes any reports, documents, letters, hard copies of overhead projection sheets, and other data, while visual evidence includes any photographs, maps, audio tapes, videos, charts, models, overlays, and computer generated images. In the event either the appellant or the PVSC want an “expert” to testify in assessment or appraisal matters, or other fields, he or she must file curriculum vitae, a report, and any written or visual evidence prepared by the expert is to be filed in advance of the hearing, as directed by the Board.
Pursuant to the hearing order, an assessor with the PVSC will usually prepare and file a summary containing information in response to the grounds of appeal raised by the appellant. The appellant will be provided with a copy of this document.
Step 4: NSUARB Hearing
The hearing is normally held in the municipality where the appeal arises. In Halifax Regional Municipality (HRM), the hearings are held in the NSUARB hearing room at 1601 Lower Water Street in Halifax, while appeals outside HRM are usually heard in municipal council chambers or other rooms within a municipal building. Parties are not required to be represented by legal counsel at the hearing, but they are free to do so. The PVSC is usually represented by an assessor familiar with the property under review. Municipalities are entitled to participate in the hearing.
The appellant is the first party to present evidence at the hearing, followed by the respondent, who is usually the PVSC. The PVSC will typically call an assessor as a witness, asking the Board to qualify him or her to testify as an “expert” in assessment or appraisal matters. The Board determines whether a witness is entitled to provide opinion evidence as an expert. In presenting its case initially, the appellant may wish to call an expert of its own (e.g., an appraiser), subject to the Board’s approval of the qualifications of the witness.
Most assessment appeal hearings are completed within three hours but some appeals, especially commercial appeals, can take longer. At the conclusion of the presentation of evidence at the hearing, the Board usually allows each party the chance to make oral submissions to summarize their position, including their view of the evidence. This summary may include highlighting any case or any provision of the Assessment Act which they believe is relevant to their position. In matters involving complex legal issues or voluminous evidence (usually limited to commercial appeals), the Board may request written submissions following the hearing.
For additional information about the NSURB Hearing Procedure, you can visit the NSUARB website at www.nsuarb.ca
Step 5: NSUARB Decisions
Following the hearing, the Board is required to issue a written decision giving reasons for its disposition of the matter. A copy of the decision will be sent to the appellant, the PVSC and the municipality.
Step 6: Appealing NSUARB Decisions
The Board is required to issue an order in respect of applications and appeals. Final decisions must be in writing and must include reasons for the decision. Orders of the Board may be appealed to the Nova Scotia Court of Appeal upon any question of its jurisdiction or upon any question of law.
When will the NSUARB hearing be scheduled?
The Appeals Officer/Clerk will contact the parties to set a date for the hearing. The Appeals Officer/Clerk will then send a letter to the parties enclosing the Hearing Order issued by the Board. The Hearing Order sets the date for the hearing as well as the dates for the filing of evidence 25 and documents by the parties.
Should I submit evidence?
Yes. By law, the burden of proof rests with the person filing the appeal. In other words, you must prove that the assessment is inaccurate. Therefore, it is important that you present evidence regarding the market value of your property. Information that could be used for this could be sales in your area of similar properties (NOT assessments), a recent appraisal, information from your local realtor, documentation supporting your issues or concerns, etc.
Can I withdraw my appeal before the NSUARB hearing?
Yes. You may withdraw your appeal at any stage of the proceeding.
What happens at the NSUARB hearing?
The appellant is the first party to present evidence at the hearing, followed by the respondent, who is usually the PVSC. The PVSC will typically call an assessor as a witness, asking the Board to qualify him or her to testify as an “expert” in assessment or appraisal matters. The Board determines whether a witness is entitled to provide opinion evidence as an expert. In presenting its case initially, the appellant may wish to call an expert of its own (e.g., an appraiser), subject to the Board’s approval of the qualifications of the witness. Most assessment appeal hearings are completed within three hours, but some appeals, especially commercial appeals, can take longer. At the conclusion of the presentation of evidence at the hearing, the Board allows each party the chance to make oral submissions to summarize their position, including their view of the evidence, and highlighting any case, or any provision of the Assessment Act, which they believe is relevant to their position.
For additional information about the NSUARB Hearing Procedure, you can visit the NSUARB website at www.nsuarb.ca
What is the role of NSUARB?
The NSUARB is a higher level tribunal that hears applications and appeals under a number of statutes, including the Assessment Act. This is usually the second level of appeal for property assessments.
What is the role of the PVSC?
The PVSC’s role is to determine an accurate estimate of market value for your property at a certain point in time (base date). When an assessment is appealed, it is PVSC’s role to review the assessment to confirm that it is correct or revise the value accordingly, and then defend that value in front of the tribunal. If new evidence is presented by an appellant in the appeal process, PVSC’s role is to inquire whether that evidence has an effect on market value.
Is there a fee for appealing to the NSUARB?
Costs can be awarded at the NSUARB level. At that level, the Costs Rules provide that the Board may award costs against an appellant who fails to attend a hearing or to send a representative to a hearing. The Board should only award costs if the conduct of the Director of Assessment is found to be clearly unreasonable, frivolous or vexatious. The Costs Rules set out some examples of conduct which may be found to be clearly unreasonable, frivolous or vexatious:
- action or failure to act in a timely manner, which results in prejudice to another party;
- failure to attend a hearing or to send a representative to a hearing;
- failure to cooperate with another party during preliminary proceedings or the hearing;
- failure to comply with a procedural order or direction of the Board, which has resulted in prejudice to another party;
- continuing to deal with issues which the Board has advised are irrelevant.
Where can I get more information on this process?
You can visit the NSUARB website at www.nsuarb.ca
Do I require representation at the NSUARB Hearing?
Although a lawyer is not required, you may wish to retain one at this level of appeal. The NSUARB hearing is generally a more formal proceeding than that of the RAAC. You may also wish to retain an appraiser or other expert witnesses to give evidence.
Other Information that may interest you:
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