PROPERTY ASSESSMENT APPEAL BOARD

Information Sheet - 6
January 2006

HEARINGS BY WRITTEN SUBMISSION


If an appeal is not settled through appeal management discussions between the parties, the Board can hold hearings in-person, by telephone conference or by written submissions. The written submission method is a practical alternative, if there is no disagreement about the facts, no issue of credibility, and the arguments can be made in writing.

Sometimes the parties agree to hold the hearing by way of written submissions due to the high costs of travel to a hearing location. In all cases the Board must be satisfied that this method is practical given the appeal issues and likely evidence.

The timelines for delivering the written submissions to the other party and the Board are usually set during a telephone Appeal Management Conference. Each party will have an opportunity to respond in writing to the other party’s submission. One of two options on the order of submissions is most often used:
  • Staggered Submissions: Usually the party appealing (the Appellant) delivers their written submission first. The other party then delivers their submission, including a reply to the Appellant’s submission. The Appellant is then given a final opportunity to reply to the other party’s submission. The submissions include all evidence, documents and written argument on the appeal issues.
  • Simultaneous Submissions: Both parties deliver their written submissions and have a final opportunity to reply to the other party’s submission on the same two dates.
Prior to preparing written submissions, the Board encourages the parties to review Information Sheet 8 – Evidence in a Hearing.

The written submissions will be assigned to a Board member for making a decision on the appeal. If the Board member has questions about any of the material or needs more information, the Board may either hold a telephone conference with the parties or ask for follow up written submissions. The Board will send the parties the decision with reasons as soon as possible, however, due to the appeal load, complexity of the appeal and other resource issues, it may take a few months.