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					                                                                                                                     Complaint Process and Timelines for a Municipal Government Board (MGB)

         Three Member MGB: This chart shows an example of the complaint process timelines when a municipality sends its assessment notices early in the year (e.g., January 15), and a complaint is filed at the latest allowed date (e.g., March 15), the earliest date in which a hearing could be held is May 24.
     January 15                                                   March 15                                                                          May 24
             January                        February                     March                                       April                         May                                      June                        July                       August                    September                     October                    November                    December

                                                                                                                                                                                                                                                                    Hearing period 221 days

                                                                             30 days to provide copy to                                                                                 MGB Administrator must provide municipality with copy of complaint within 30 days of the complaint being filed. In this example, it is assumed that the municipality was provided
                                   Complaint period 60 days                                                                                                                         ■
                                                                                    municipality                                                                                        with a copy of the complaint the same day as the complaint was filed.
                    60 day complaint period commences the day the
                    assessment notices or tax notices are sent. In this                                                                                                                 Notice of a hearing must be sent no less than 70 days prior to the scheduled date of the hearing. This notice period can be shortened if agreed to by both the complainant and
                                                                                           70 day scheduling restriction period                                                     ■
                    example, complaints must be filed no later than March                                                                                                               respondent. In this example, assuming that the complaint was filed on the last day of the complaint period, the earliest date a hearing can be held is May 24.
                    15.
                    Primary period for taxpayers to request information.
                    Extended complaint period provides more time for




                                                                                                                                                              Hearing date May 24
                                                                                      28 days                                42 day disclosure deadline                             ■   Complainant disclosure must be made at least 42 days prior to hearing.
                    complainants and assessors to review and resolve
                    issues prior to complaint being filed.
    Municipality    Completed complaint form must be submitted along                                                                              14 day
    must            with filing fee (if municipality charges a fee) to the                                                       28 days        disclosure                          ■   Respondent disclosure must be made at least 14 days prior to hearing.
    provide         municipality.                                                                                                                deadline
    standardized
                                                                                                                                                7      7
     complaint                                                                                                                                                                      ■   Complainant rebuttal must be made at least 7 days prior to hearing.
                                                                                                                                               days   days
    form with
    assessment      MGB Administrator duties include:                                                                                                ■ All boards must issue written decisions within 30 days after the hearing, and all decisions must be delivered in writing prior to the end of the year.
    notice or tax   * notify and provide a copy of the complaint to the
    notice.         municipality within 30 days,
                                                    * categorize complaint                                                                               The 60 day complaint period will not be extended. If a taxpayer makes a request for information under section 299 or 300 of the Municipal Government Act less than 15 days from
                                                                                                                                                     ■
                    jurisdiction (i.e., LARB or CARB),                                                                                                   the end of the complaint period, the municipality has 15 days to provide the information.
                      * review complaints for compliance (time, content,
                    etc),
                                           Assessed persons or taxpayers have the right to request information under section 299 & 300 of the Municipal Government Act at any time of the year. This information must be provided within 15 days of the request or penalties may be levied against the municipality.
                                                                                                                The complete time period to resolve issues or administer complaints is 350 days (January 15 to December 31) and within the calendar year.

        One Member MGB: This chart shows an example of the complaint process timelines when a municipality sends its assessment notices early in the year (e.g., January 15), and a complaint is filed at the latest allowed date (e.g., March 15), the earliest date in which a hearing could be held is March 31.
    Note: A one member board may only hear a matter other than an assessment matter as per section 42(1) of the Matters Relating to Assessment Complaints Regulation.
     January 15                                                   March 15   March 31
             January                        February                     March                                       April                         May                                      June                        July                       August                    September                     October                    November                    December

                                                                                                                                                                                                                                          Hearing period 275 days

                                                                             30 days to provide copy to                          MGB Administrator must provide municipality with copy of complaint within 30 days of the complaint being filed. In this example, it is assumed that the municipality was provided with a copy of the complaint the same day
                                   Complaint period 60 days                                                                  ■
                                                                                    municipality                                 as the complaint was filed.
                    60 day complaint period commences the day the             15 days
                    assessment notices or tax notices are sent. In this      scheduling                                          Notice of a hearing must be sent no less than 15 days prior to the scheduled date of the hearing. This notice period can be shortened if agreed to by both the complainant and respondent. In this example, assuming that the
                                                                                                                             ■
                    example, complaints must be filed no later than March    restriction                                         complaint was filed on the last day of the complaint period, the earliest date a hearing can be held is March 31.
                    15.                                                        period
                    Primary period for taxpayers to request information.
                                                                                             Hearing date March 31




                    Extended complaint period provides more time for          8      7
                                                                                                                             ■   Complainant disclosure must be made at least 7 days prior to hearing.
                    complainants and assessors to review and resolve         days   days
                    issues prior to complaint being filed.
    Municipality    Completed complaint form must be submitted along
                                                                              8      7
    must            with filing fee (if municipality charges a fee) to the                                                   ■   Respondent disclosure must be made at least 7 days prior to hearing.
    provide                                                                  days   days
                    municipality.
    standardized
                    MGB Administrator duties include:                                                       ■ All boards must issue written decisions within 30 days after the hearing, and all decisions must be delivered in writing prior to the end of the year.
     complaint
    form with       * notify and provide a copy of the complaint to the
    assessment      municipality within 30 days,
                                                    * categorize complaint                                      The 60 day complaint period will not be extended. If a taxpayer makes a request for information under section 299 or 300 of the Municipal Government Act less than 15 days from the end of the complaint period, the
    notice or tax                                                                                           ■
                    jurisdiction (i.e., LARB or CARB),                                                          municipality has 15 days to provide the information.
    notice.
                      * review complaints for compliance (time, content,
                    etc),
                                           Assessed persons or taxpayers have the right to request information under section 299 & 300 of the Municipal Government Act at any time of the year. This information must be provided within 15 days of the request or penalties may be levied against the municipality.
                                                                                                                                 The complete time period to resolve issues or administer complaints is 350 days (January 15 to December 31) and within the calendar year.




23a4c682-252b-4660-a8ed-71c890f58b65.xls                                                                                                                                                       2/12/2012
                                           Complaint Process and Timelines for a Municipal Government Board (MGB)




23a4c682-252b-4660-a8ed-71c890f58b65.xls                                   2/12/2012

				
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