The Nova Scotia Utility and Review Board (NSUARB) is an independent quasi-judicial body that has both regulatory and adjudicative jurisdiction flowing from the Utility and Review Board Act. It reports to the Legislature through the Minister of Finance.
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 court for property assessments. Appeals are generally heard by the Nova Scotia Assessment Appeal Tribunal first.
If your appeal has not been resolved with the PVSC or at the Tribunal level, you may file your appeal with the NSUARB.