PROPERTY ASSESSMENT APPEAL BOARD

Rules of Practice and Procedure

Contents

Rule No.

Purpose 1
Effective Date2
Interpretation3
Effect of Non-compliance4
Notice of Proceeding5
Extension or Reduction of Time6
Commencement of Appeal7
Notice of Appeal8
Deficient Notice of Appeal9
Communication with Board and with Parties9.1
Appeal Jurisdiction10
Consolidation of Appeals11
Addition of Parties or Interveners12
Appeal Management Procedures13
Statements of Issues, Evidence and Analysis14
Appeal Management Conferences15
On-line Dispute Resolution (ODR)15.1
Settlement Conferences 16
Composition of Panel17
Hearings18
Evidence19
Request for Summons20
Costs21
Adjournments22
Recommendations23
Withdrawals24
Decisions, Orders and Rulings of the Board25
Stated Cases26
Fees for Services27
Disposal of Board Records28

Appendices: Tariff of Board Costs
Tariff of Board Fees
Schedule for Disposition of Appeal Related Records
Form 1
Form 1b
Form 2
Form 3
Form 4
Form 5
Form 6
Form 7
Form 8

Purpose

1. The purpose of these Rules is to assist in the just and efficient settlement or adjudication of appeals.

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Effective Date

2. (1) These Rules may be cited as the Property Assessment Appeal Board Rules and will come into effect on April 1, 2013 superseding all Rules made before that date.

(2) Unless otherwise ordered, these Rules apply to all appeals before the board whether commenced before or after April 1, 2013.

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Interpretation

3. (1) In these rules:

“Act” means the Assessment Act, RSBC 1996, Chapter 20 and amendments and includes all regulations made under that Act;

“agent” means a person who has written authority to act for a party or an intervener;

“appellant” means a person who appeals to the board under section 21 or section 50 of the Act or a regulation pursuant to section 74(2)(r) of the Act;

“board” means the Property Assessment Appeal Board established under the Act, and for the purposes of these Rules, includes the chair, vice-chairs, members and registrar;

“chair” means the member designated as chair by the Lieutenant Governor in Council;

“deliver” includes sending by ordinary mail, leaving with the board or a party, and depositing in a mail box or receptacle at the residence or place of business, and includes facsimile transmission or e-mail to the residence or place of business;

“electronic” means created, recorded, transmitted or stored in digital or other intangible form by electronic, magnetic or optical means or by other similar means;

“electronic communication tools” includes a computer program, or other electronic means, used by way of internet or otherwise, to initiate an activity or to respond to electronic information, records or activities, where communications between different users of the tools may or may not be the same;

“expert report” or “expert evidence” means evidence expressing an opinion based on education, training or experience;

“file”, in relation to a notice or record required to be filed with an assessor or the board, includes mail to or leave with the assessor or board or deposit in the mail receptacle at their office, and includes facsimile or e-mail transmission to the place of business. For filing an appeal to the board, “file” includes electronic submissions of an appeal via the board’s website;

“intervener” means a person who the board has permitted to intervene in an appeal;

“member” means a member of the board appointed by the Lieutenant Governor in Council;

“ODR” means dispute resolution services that are provided by way of electronic communication tools;

“panel” means those members designated by the chair to hear an appeal and includes a single member;

“panel chair” means the member of the panel designated to preside over a hearing and includes a single member panel;

“party” means an appellant, a respondent and any person who becomes a party through operation of section 52(2) of the Act, and where a party is required to produce or deliver, or is entitled to production or delivery of anything under these Rules, includes an intervener;

“produce” in relation to a document or other thing that is required to be produced under these Rules means provide by mail, courier, fax transmission, e-mail or any other means specified in an order of the board so that the document or other thing to be produced is actually received at the address for delivery of the recipient by 4:30 pm on the date that it is required to be produced;

“registrar” means the registrar of the board;

"respondent" means

(a) in an appeal under section 21 of the Act, the assessment authority, or
or
(b)in an appeal under section 50 of the Act or a regulation pursuant to section 74(2)(r) of the Act, a party who is not an appellant.

“vice-chair” means a member designated as vice-chair by the Lieutenant Governor in Council;

(2) The procedure in an appeal to the board under section 21 or section 50 of the Act, or a regulation pursuant to section 74(2)(r) of the Act, will be governed by the Act, those sections of the Administrative Tribunals Act that apply to the board, and these Rules.

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Effect of Non-compliance

4. If a party refuses or fails without reasonable excuse to comply with these Rules, to attend any proceeding under these Rules, or to comply with an order, direction or ruling of the board, the board may make any decision, order or direction it considers appropriate in the circumstances, including one or more of the following:

(a) an order limiting the participation of a party in the proceeding or limiting the evidence which may be presented by a party in the proceeding;

(b) where the non-complying party is the appellant, an order dismissing the appeal or deeming the appeal to be withdrawn; and

(c) an order that the non-complying party pay all or part of the costs of another party or all or part of the costs of the board resulting from the non-compliance.

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Notice of Proceeding

5. The board may provide notice of any proceeding under these Rules to any person who may be affected by any means including mail, facsimile transmission, or e-mail.

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Extension or Reduction of Time

6. Before or after the expiration of any time limit prescribed in these Rules, the Board may extend or reduce the time prescribed for an application or the performance of any obligation under the Rules other than a time prescribed in the Act.

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Commencement of Appeal

7. (1) A person may commence an appeal under section 21 of the Act by filing written notice of appeal with the prescribed fee to the board before February 1 following receipt of the assessment notice.

(2) A person may commence an appeal under section 50 of the Act by filing written notice of appeal with the prescribed fee to the board on or before April 30 following the sitting of the Property Assessment Review Panel.

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Notice of Appeal

8. (1) Notice of an appeal under section 50(1) of the Act must be in writing or submitted via the Board’s website e-file system.

(1.1) Notice of appeal under section 50(1) of the Act may be given using Form 1.

(1.2) Notice of an appeal under section 50(1.1) of the Act may be given using Form 1B.

(1.3) Notice of an appeal under sections 50(1) or 50(1.1) of the Act must contain

(a) the name of the appellant and an indication of whether the appellant is the owner of the property under appeal;

(b) the property address and roll number sufficient to identify the property under appeal;

(c) the appellant’s address for delivery, daytime telephone number, facsimile transmission number, and e-mail address, if any;

(d) the grounds of appeal;

(e) the name, address, daytime telephone number, facsimile transmission number, and e-mail address of the appellant’s counsel or agent, if any.

(1.4) Notice of an appeal under section 50(1.1) of the Act must state the reasons why leave should be granted and must include all evidence on which the owner relies in support of the reasons why leave should be granted.

(2) The notice of appeal under section 21(5) of the Act must be in writing and contain

(a) the name of the appellant;

(b) the appellant’s address for delivery, daytime telephone number, facsimile transmission number, and e-mail address, if any;

(c) identification of the rates prescribed by the assessment authority being appealed;

(d) the name, address, daytime telephone number, facsimile transmission number, and e-mail address of the appellant’s counsel or agent, if any.

(3)If a party retains counsel or an agent subsequent to delivering the notice of appeal, that party must promptly deliver written notice to the board containing the name, address, daytime telephone number, facsimile transmission number, and e-mail address, if any, of the counsel or agent.

(4)A party or a party’s counsel or agent must promptly deliver to the board and the other parties, written notice of any change in their address for delivery, daytime telephone number, facsimile transmission number or e mail address.

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Deficient Notice of Appeal

9. (1) If the board is of the opinion that the notice of appeal does not conform with Rule 8 or the requirements of subsections 21(5) or (7) or 50(3), (4), (4.1) or (4.2) of the Act, the registrar may deliver a written notice of deficiencies to the appellant requiring the appellant to provide the required information or appeal fee within a specified time.

(2) If the appellant does not provide the required information or appeal fee within the specified time, the board may make an order dismissing the appeal.

Communication with Board and with Parties

9.1 (1) A party must include the appeal number assigned by the Board on any communication that the party files with the Board in relation to an appeal.

(2) A party must send a copy of any communication with the Board to the other parties.

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Appeal Jurisdiction

10. (1) On the written application of a party, or at the initiative of the board, the registrar may deliver to the parties a written opinion, with reasons, that the board has, or does not have, jurisdiction in an appeal.

(2) A party may, within twenty-one (21) days of the date of the registrar’s opinion, apply in writing to dispute the registrar’s opinion and give reasons why the opinion is incorrect.

(2.1) An application under subsection (2) may be given using Form 8.

(3) If the appellant applies to dispute the registrar’s opinion, all appeal fees not already paid, must accompany the application. When the appellant disputes the registrar’s opinion, appeal fees will not be refunded regardless of the board’s decision on its jurisdiction in the appeal.

(4) If the registrar’s opinion is that the board does not have jurisdiction in the appeal, and the appellant does not dispute the opinion, the board may issue an order that the appeal is invalid and refund the appeal fees. If the registrar’s opinion is that the board does have jurisdiction in the appeal, and the respondent does not dispute the opinion, the board may proceed with the appeal without having to issue an order that it has jurisdiction.

(5) If a party disputes the registrar’s opinion, or at the board’s own initiative, the board may request further information, evidence or written submissions from the parties, and may conduct a hearing to determine whether it has jurisdiction in an appeal.

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Consolidation of Appeals

11. On the application of a party or at the board’s own initiative, the board may consolidate all or part of an appeal with any other appeal

(a) involving the same property whether appealed in the same year or another year; or

(b) involving another property with similar issues.

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Addition of Parties or Interveners

12. (1) A person notified under section 51 of the Act and any person affected by the appeal, may apply to the board to be added as a party or intervener to the appeal. The application must be in writing, state the level of requested participation, and give reasons.

(2) Without limitation, the board will consider the timeliness of the application, the prejudice, if any, to the other parties, whether the applicant has sufficient interest in the proceeding, whether the applicant can make a valuable contribution or bring a valuable perspective to the appeal, whether the interest of the applicant can be adequately represented by another party, and whether allowing the application will delay or unduly lengthen the proceedings.

(3) The board may provide a copy of the application to the other parties to the appeal and seek submissions on the application from them before making a decision on whether or not to grant the application.

(4) If the application is allowed, the board may impose terms and conditions limiting the participation of the applicant in the proceeding and may make an order requiring the applicant to pay all or part of another party’s costs or all or part of the board’s costs.

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Appeal Management Procedures

13. At any time after receiving a notice of appeal, on the written application of a party or on the board’s own initiative, the board may require the parties to

(a) provide information on the issues and the property under appeal;

(b) prepare and produce statements of issues, evidence and analysis,

(c) attend an appeal management conference; and

(d) attend a settlement conference.

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Statements of Issues, Evidence and Analysis

14. (1) A statement of issues, evidence and analysis must be in writing and must contain

(a) details and particulars of all of the party’s issues in an appeal;

(b) a without prejudice summary of evidence that may be relied on in support of a party’s position on each issue;

(c) a without prejudice summary analysis of the evidence;

(d) a without prejudice summary analysis of legal principles, if any; and

(e) a without prejudice recommendation for the amendment or confirmation of the roll.

(2) The board may make directions with respect to the information to be included in a statement.

(3) The Board may require that a statement be prepared and produced to the board and to the other party or parties within a specified time.

(4) The copy of the statement delivered to the other parties must be accompanied by copies of any documents relating to the property that is the subject of the appeal that are relevant to an issue identified in the statement unless

(a) the documents have been previously produced to the other parties;

(b) the documents originated from the other party;

(c) the documents are not in the party’s possession or control; or

(d) the board otherwise orders.

(5) The board may make directions requiring responses to the statement to be prepared and produced to the board and to the other parties within a specified time.

(6) The panel member designated to hear an appeal will not be privy to any without prejudice portions of a statement produced under this Rule unless the member is designated pursuant to Rule 15(3), 16(1) or 16(8) or unless the party providing the statement consents.

(7) A party may not add issues to an appeal after statements are filed by all parties without leave of the Board.

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Appeal Management Conferences

15. (1) The board may direct that an appeal management conference be held in person, by telephone conference or by some other method and be conducted by a member or the registrar.

(2) The member or registrar presiding at an appeal management conference may make any order considered appropriate for the efficient conduct of the appeal and, without limitation, may

(a) canvass the issues and any steps taken to reach agreement on the issues;

(b) assist the parties to clarify the issues;

(c) consolidate all or part of the appeal with another appeal;

(d) require a party to produce to the board or another party, or allow the board or another party access to, any documents or other information which may be material and relevant to an issue in the appeal;

(e) require a party to prepare and produce to the board and the other parties a list of witnesses and a written summary of a witness’s evidence;

(f) require a party to prepare and produce to the board and the other parties notice of an expert witness and a written summary of the evidence to be given by an expert witness;

(g) require a party to produce to the board and the other parties, or allow the board or another party access to, any documentary evidence that will be submitted as evidence at a hearing;

(h) before the commencement of a hearing, require a party or a proposed witness to answer, under oath or affirmation by way of oral examination or affidavit, questions of another party;

(i) require the experts who have been retained by the parties to confer, on a without prejudice basis, to determine issues, facts and opinions on which they agree and do not agree;

(j) require the parties to prepare and produce an agreed statement of facts;

(k) require the parties to prepare and produce written submissions;

(l) require the parties to prepare and produce statements of issues, evidence and analysis;

(m) impose time limitations and terms and conditions on the production of documents, expert reports, agreed statements of facts, written submissions or any other process necessary for the fair and efficient management of the appeal;

(n) require a party to prepare written summaries of a witness’s evidence, expert reports or written submissions, or to produce documents, in advance of the other party or parties;

(o) provide non-binding opinions on any issue in the appeal;

(p) provide an evaluation of the likelihood of success on any issue in the appeal;

(q) schedule or reschedule dates for a settlement conference;

(r) schedule or reschedule dates for a hearing;

(s) require the attendance of a witness at a hearing;

(t) order a party or an intervener to pay all or part of another party’s or intervener’s costs, and all or part of the board’s costs incurred to date;

(u) report the results of the appeal management conference including a summary of the issues and any orders, directions or rulings of the board.

(3) The member presiding at an appeal management conference will not be designated as a panel member for the hearing of the appeal unless all parties consent.

On-line Dispute Resolution (ODR)

15.1 (1) The board may direct the parties to participate in ODR for the purpose of trying to reach mutual agreement on some or all of the issues in an appeal.

(2) The board may order the parties to comply with Terms of Usage that the board deems appropriate for the proper conduct of parties using ODR, which may include without limitation participant responsibilities and timelines for various steps in the ODR process.

(3) The chair may assign a member or the registrar as a board facilitator to assist the parties in reaching resolution of the issues in the appeal.

(4) The board facilitator has discretion in the manner in which the appeal will be managed in ODR and, without limitation, may

(a) facilitate on-line discussion between the parties towards a settlement of the issues;

(b) hold on-line discussions with each party individually;

(c) provide non-binding opinions on any issue in the appeal;

(d) provide an evaluation of the likelihood of success on any issue in the appeal;

(e) make any order that can be made at an appeal management conference;

(f) adjourn the on-line discussions;

(g) schedule the appeal or any issue for an appeal management conference, settlement conference or for hearing;

(h) report the results of the on-line discussions, including a summary of the issues and any orders, directions or rulings of the board.

(5) Discussions in ODR are confidential and without prejudice to the positions the parties may take at a hearing of the appeal.

(6) A member acting as the board facilitator for ODR will not be designated as a panel member for the hearing of the appeal unless all parties consent.

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Settlement Conferences

16. (1) The board may direct that a settlement conference be held in person, by telephone conference call or by some other method and be conducted by a member. The member presiding at a settlement conference will not be designated as a panel member for the hearing of the appeal unless all parties consent.

(2) The board may make any order it sees fit to require the parties to prepare for the settlement conference including,

(a) producing to each other and to the board by a specified date in advance of the settlement conference, a without prejudice written statement of their position on the issues and a summary of the evidence that they expect to rely on if the appeal proceeds to a hearing;

(b) bringing to the settlement conference any evidence that they expect to rely on if the appeal proceeds to a hearing;

(c) coming to the settlement conference prepared to discuss the issues and the evidence they may rely on if the appeal proceeds to a hearing; or

(d) producing to the board and the other parties expert reports or written summaries describing the anticipated opinion of an expert, the relevant facts, and the qualifications of the expert.

(3) In all settlement conferences, the member presiding has discretion in the manner in which the settlement conference will be conducted and, without limitation, may

(a) facilitate discussion between the parties towards a settlement of the issues;

(b) meet with each party individually;

(c) provide non-binding opinions on any issue in the appeal;

(d) provide an evaluation of the likelihood of success on any issue in the appeal;

(e) make any order that can be made at an appeal management conference;

(f) adjourn the settlement conference;

(g) schedule the appeal or any issue for an appeal management conference or for hearing;

(h) report the results of the settlement conference including any settlement reached and any interim orders made.

(4) Discussions in a settlement conference are confidential and without prejudice to the positions the parties may take at a hearing of the appeal in the same way as are other without prejudice settlement communications.

(5) A settlement conference will be conducted in camera.

(6) Unless the parties otherwise agree, a member presiding over a settlement conference will return to the parties any documents provided in accordance with Rule 16(2).

(7) During a settlement conference, if the parties come to an agreement to amend the roll, the member presiding at the settlement conference must ensure that the terms of the agreement are recorded in the form of a recommendation and are referred to the board for approval under Rule 23.

(8) With the consent of the parties, a settlement conference may be converted into a hearing and the presiding member may receive evidence and render a decision as if designated as a single member panel to hear an appeal.

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Composition of Panel

17. (1) The chair may direct that an appeal be heard by a panel consisting of

(a) a single member;

(b) two or more members one of whom is to be the panel chair.

(2) The decision of a single member panel or of a majority of members on a panel is the decision of the board, and in the case of a tie, the decision of the panel chair governs.

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Hearings

18. (1) The board may direct that a hearing be conducted

(a) by way of an in person hearing;

(b) by way of telephone conference;

(c) by way of written materials and submissions delivered to the board, including any reports received pursuant to an investigation conducted by the board;

(d) any combination of (a), (b) or (c);

(e) by any other means the board deems appropriate.

(2) The board has discretion to determine the location for a hearing with consideration to the convenience and cost to the parties, any witnesses, and the board, and the need, if any, to view the property.

(3) A party may be self represented or be represented by counsel or an agent.

(4) The panel hearing an appeal has discretion in the manner in which the hearing will be conducted and, without limitation, may

(a) determine the order of proceeding;

(b) administer oaths and affirmations;

(c) add parties and impose terms and conditions limiting the participation of those parties at the hearing;

(d) allow the participation of interveners and impose terms and conditions limiting the participation of interveners;

(e) make determinations on the admissibility of evidence;

(f) require the production of evidence;

(g) require the attendance of witnesses;

(h) proceed in a party’s absence or in the absence of any submissions from a party where the party has had notice of the proceeding;

(i) ask questions to clarify issues or facts;

(j) ask questions of a witness in the nature of direct examination or cross-examination;

(k) place time limitations on any part of the hearing including presentation of evidence, the examination or cross-examination of witnesses, or presentation of opening or closing submissions;

(l) require parties to present written submissions;

(m) adjourn a hearing;

(n) make an order for a party or intervener to pay all or part of another party’s or intervener’s costs and all or part of the board’s costs;

(o) with the consent of the parties, convert the hearing into a settlement conference.

(5) If a party intends to refer to legal authorities in a submission to the board at a hearing, the party must produce to the board and the other parties copies of the legal authorities, and must highlight those passages of the authorities intended to be referred to.

(6) In person hearings may be recorded by an employee, member, or contractor of the board at the discretion of the board.

(7) If a hearing is recorded, the registrar may release a tape recording of the hearing to a transcriber, approved by the registrar, to prepare a transcript of all or part of a hearing. Unless otherwise ordered by the panel, the person requesting the transcript will arrange for payment of all costs of transcription and delivery directly with the transcriber. The board will retain a copy of any transcription produced. Copyright in the transcription remains with the transcriber. A person may obtain any subsequent copy of a transcript directly from the transcriber.

(8) If the Board makes an official recording of a hearing, a person may make arrangements to listen to a tape recording of a hearing in the Board’s office. Copies of these tapes will not be made available by the Board.

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Evidence

19. (1) A panel is not bound by the legal or technical rules of evidence and may, at its discretion, accept and act on evidence

(a) by oral or written statement;

(b) by affidavit;

(c) by the report of any person appointed by the panel or board; or

(d) obtained in any manner the panel thinks suitable.

(2) The board may require testimony to be given under oath or affirmation.

(3) Unless the board otherwise orders, a party may not present expert evidence except in accordance with these Rules.

(4) At least twenty-one (21) days before the first day of the hearing, the parties must produce one copy to each other party, and two copies to the board, of any expert reports which will be submitted as evidence at the hearing. If a party intends to call an expert witness without a report, the party must produce a written statement of the opinion to be given, the facts upon which the opinion is based and the qualifications of the expert witness.

(5) Unless the board otherwise orders, if a party intends to present documentary evidence at a hearing, at least twenty-one (21) days before the first day of the hearing, the party must produce one copy of each document to each party and two copies of each document to the board.

(6) If a hearing is conducted by way of written submissions, the parties must produce one copy of any submission and supporting documents to each party and two copies of any submission and supporting documents to the board by the date ordered by the board.

(7) Unless the board otherwise orders, if a party presents argument in writing at an in person hearing, the party must provide one copy of the written argument for each panel member, and one copy for each other party.

(8) If the board reproduces documents or submissions to provide sufficient copies, the party providing the document or submission is liable for the cost of reproduction under Rule 27 unless otherwise ordered by the panel.

(9) Parties and interveners must make and retain their own copies of any documents they file with the board. Only in the exceptional case of a document that cannot be reproduced without difficulty or significant costs will the board consider returning the document to the party or intervener who provided it. A written request must be made to the board within 60 days of the appeal completion date, copied to all other parties and interveners. The request must provide

(a) sufficient detail to identify the document requested to be returned,

(b) the reasons for the request, including details why the document meets the criteria for return,

(c) a statement that all other parties and interveners have been copied with the request, and

(d) a statement that to the best knowledge of the person making the request, there are no stated case proceedings outstanding or contemplated.

If another party or intervener objects to the request being granted, it must notify the board in writing, within 10 days of the receipt of such request, clearly stating reasons for the objection.

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Request for Summons

20. (1)A party may apply to the board, at least fourteen (14) days before the first day of the hearing, pursuant to section 43(3) of the Act and section 34(3) of the Administrative Tribunals Act, for an order requiring another person attend the hearing as a witness. The application must be in writing and include the name and address of the witness, the reason the person’s attendance is required, any attempts made to have the witness voluntarily attend the hearing or provide documents or other information, a description of the documents or other items which the witness is requested to bring to the hearing and the reason why such materials are relevant.

(2) If satisfied that the person has relevant evidence or records which otherwise might not be available at the hearing and taking into consideration the cost involved in compelling the witness to attend, the board may issue a summons requiring the attendance, on such terms and conditions as it sees fit.

(3) The board may make an order for the payment of all or part of the witness’ costs to attend the hearing.

(4) If a summons is issued, the party who applied will be required to serve the summons within a reasonable time before the witness is required to appear.

(5) A person who is summoned to appear at a hearing may apply to the board in writing before the hearing, or in person at the hearing, for the summons to be vacated or varied. The board may cancel or vary the summons if it is satisfied that the evidence of the person is not relevant, may be obtained through some other means, is protected by privilege, the person is not able to provide the information sought, or the attendance of the person will be unduly inconvenient.

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Costs

21. (1) If the board finds that the conduct of a party or intervener has been frivolous, vexatious, egregious or an abuse of process, or that a party or intervener has unreasonably delayed or lengthened the proceeding or failed to comply with a direction or order of the board or with these Rules, the board may order that party or intervener to pay all or part of the costs of another party or intervener and all or part of the costs of the board in connection with the appeal.

(2) The board may order costs under subsection (1) on its own initiative or on the application of a party.

(3) An award for the payment of all or part of the costs of the board in a proceeding will be based on a tariff of costs adopted by the board from time to time.

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Adjournments

22. (1) The board may adjourn a hearing at any time on its own initiative.

(2) A party may, not less than fourteen (14) days before the date of a hearing or settlement conference, deliver to the board an application in writing with reasons for the adjournment. The registrar may deliver a copy of the application for adjournment to the other parties to the appeal and request their response in writing within a specified time.

(3) The board may request further information or submissions from the parties, conduct an appeal management conference to address the application, and allow or disallow the application whether or not the other parties have consented to the adjournment.

(4) The board will not grant an application for adjournment of a hearing unless the board considers it reasonable and the adjournment will not be unduly prejudicial to the other parties.

(5) If a hearing is adjourned, the board may order any terms and conditions respecting rescheduling, attendance at appeal management or settlement conferences, production of documents or reports, payment of a party’s, an intervener’s, or the board’s costs, or any other matters which may assist with the fair and efficient conduct of the appeal.

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Recommendations

23. (1) Other than as provided in subsection (1.1), if the parties come to an agreement for the amendment of the roll, they must deliver a recommendation to the board in Form 3 of these Rules, signed by all parties, with reasons to support the change to the roll.

(1.1) If the parties come to an agreement for the amendment of the roll using ODR, they may submit their recommendation to the board using ODR as provided by the ODR software and include reasons to support the change to the roll.

(2) The parties may deliver a recommendation at any time following the filing of an appeal, but if an appeal is scheduled for hearing, it should be delivered not less than fourteen (14) days prior to the date set for hearing.

(3) The board may require the parties to provide further information or submissions in support of the recommendation or may require the parties to attend before the board by telephone or in person to speak to the recommendation. If the recommendation is accepted, the board will issue an order reflecting the recommendation, and any hearing is cancelled. If the board does not accept the recommendation the appeal will proceed in accordance with these Rules.

(4) If the parties submit a recommendation at a hearing, it must be in the form set out above. The panel may hear and decide whether to accept the recommendation, or may submit the recommendation to the registrar for consideration by the board.

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Withdrawals

24. (1) An appellant may withdraw an appeal with the consent of the board by

(a) delivering to the board a written application to withdraw signed by the appellant, or the appellant’s agent or counsel.

(b) verbally requesting to withdraw during an appeal management conference or settlement conference.

(c) indicating a request to withdraw the appeal as provided by the ODR software.

(2) An appellant may make an application to withdraw anytime after the filing of an appeal, but if an appeal is scheduled for hearing, the application should be made not less than fourteen (14) days before the date set for hearing. The registrar must deliver a copy of the application to withdraw to the other parties and request their response in writing within a specified time.

(3) The board may request further information or submissions from the parties, require the parties to attend before the board by telephone or in person to speak to the application, and allow or disallow the application regardless of whether the other parties consent to the withdrawal. If the application is allowed, the board will issue an order that the appeal is withdrawn and cancel any hearing. If the board does not allow the application, the appeal will proceed in accordance with these Rules.

(4) If an appellant has advised the board or another party to the appeal that they do not intend to pursue an appeal, the board may require the appellant to provide, within a specified time, written confirmation of the withdrawal or of an intention to pursue the appeal. If the board does not receive the written confirmation by the time specified by the registrar, the board may deem the appeal to be withdrawn and issue an order that the appeal is withdrawn.

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Decisions, Orders and Rulings of the Board

25. (1) The board must issue a final decision in writing and give reasons for the decision.

(2) The board may make any other decision, order, direction or ruling in a proceeding orally or in writing and it will be effective at the time of pronouncement.

(3) Unless the board otherwise orders, the board may amend a final decision to correct any of the following:

(a) a clerical or typographical error;

(b) an accidental or inadvertent error, omission or other similar mistake;

(c) an arithmetic error made in computation

not more than thirty (30) days after all parties have received the final decision.

(4) The board must deliver a copy of every order which is a final disposition of an appeal to the parties and the chief executive officer of the assessment authority.

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Stated Cases

26. (1) A person affected by a decision of the board may appeal to the Supreme Court of British Columbia on a question of law only pursuant to section 65(1) of the Act by requiring the board to state a case for the opinion of the Court. Pursuant to section 65(4) of the Act, the board is required to file the stated case in the Supreme Court within twenty-one (21) days of receiving the request.

(2) If a person requires the board to state a case pursuant to section 65(1) of the Act, they must deliver to the board within twenty-one (21) days of the date of receipt of the board’s decision a written request in Form 5 of these Rules containing the questions of law to be submitted for the opinion of the Court.

(3) On receipt of a request to state a case, the board must promptly provide notice of the request to

(a) the parties to the appeal from which the reference is requested and any interveners, and

(b) the chief executive officer of the assessment authority.

(4) At any stage during the proceedings on an appeal, the board may, on its own initiative or at the request of one or more of the persons affected by the appeal, state a case to obtain the opinion of the Supreme Court of British Columbia on a question of law arising in the appeal pursuant to section 64(1) of the Act.

(5) If a person requests the board to state a case under section 64(1) of the Act, the request must be in writing in Form 6 of these Rules and must contain the question of law to be submitted for the opinion of the Court.

(6) If the question of law that is referred under subsection (4) is a constitutional question, the party who raises the question must give notice under section 8 of the Constitutional Question Act.

(7) If the board is required to file a stated case under section 65(1) of the Act or agrees to file a stated case under section 64(1) of the Act, the board will finalize a stated case in the form prescribed by the Rules of Court, attach the exhibits entered in evidence during the hearing and any other evidence which, in the opinion of the board, relates to the question of law in the stated case, file the stated case in the Supreme Court and deliver a copy of the filed stated case to each of the parties to the appeal.

(8) Where there are a large number of exhibits, which in the opinion of the board or the Registrar of the Supreme Court, cannot be conveniently filed at the same time as the stated case, the board will file the exhibits in the Supreme Court one (1) week before the date on which the stated case is scheduled to be heard on its merits.

(9) The parties to a stated case proceeding are responsible for obtaining a date from the Supreme Court for the hearing of the stated case and for the conduct of the stated case proceedings.

(10)Where exhibits have not been filed with the stated case under subsection (8), the parties must notify the board of the court hearing date at least two (2) weeks before the date on which the stated case is scheduled to be heard on its merits.

(11) The parties must provide the board with a copy of the decision of the Supreme Court on a stated case, a copy of any application for leave to appeal the decision of the Supreme Court, and a copy of any decision of an appellate court relating to the stated case.

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Fees for Services

27. (1) The board may charge fees for services in accordance with a tariff of fees published by the board.

(2) The board may invoice a person for the payment of fees for services. If fees for services are not paid by a person who has received the associated service, the board may make an order for payment. Where an order for payment is not complied with, Rule 4 applies.

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Disposal of Board Records

28. The board may dispose of any files, records, documents, tapes or exhibits in an appeal in accordance with a schedule published by the board.

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Tariff of Board Costs

Refer to Rule 21, Property Assessment Appeal Board Rules

This tariff is a guideline for determining costs when the Board issues an order for a party to pay Board costs according to Rule 21. These are estimated costs to the Board for performing the listed tasks. The actual costs will vary, depending upon the circumstances of a specific appeal. The Board may refer the matter to the Registrar for a more accurate accounting and may award costs that differ from the amounts estimated below.

Item

Task

Cost

Comments

1

Process new appeal and acknowledge receipt

$30

Cost for one folio. Plus $5 for each additional folio assigned to the same appeal number.

2

Issue request to correct deficiency

$20

Where letter issued for unpaid fees or missing information

3

Process correction of deficiency

$10

 

4

Issue opinion on validity of appeal

$20

When Board may lack jurisdiction (e.g. not appealed to Review Panel or late to Board)

5

Validity reconsideration (including decision)

$200

Will vary depending on the efforts to gather more information & complexity of issues

6

Process and issue withdrawal or recommendation

$35

For up to 5 folios. When order involves additional folios, plus $10 per each additional 5 folios

7

Arrange and issue notices for Appeal Management Conference, Settlement Conference or Hearing

$20 to $75

Will vary depending upon difficulty in scheduling

8

Conduct Appeal Management Conference or Settlement Conference

$175 per 1/2 day

Plus actual disbursements (e.g. For hearing facility, travel expenses)

9

Receive and process procedural application (e.g. adjournment)

$50

Plus costs of Appeal Management Conference, if required

10

Prepare and issue summons to a witness

$40

 

11

Attendance of Recording Secretary

$25/hour, if Board employee, plus expenses

Or actual costs to Board, if contracted recording secretary

12

Conduct hearing, or when hearing cancelled less than 7 days before scheduled

$350/day for each panel member

Plus actual disbursements (e.g. For hearing facility, travel expenses)

13

Preparation of transcripts of a hearing

Actual costs

Transcripts are prepared by a private contractor

14

Other tasks, not referred to above

as estimated by Registrar

 

For more information on costs, see Property Assessment Appeal Board Information Sheet #12 - Costs.

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Tariff of Board Fees

Refer to Rule 27, Property Assessment Appeal Board Rules

This tariff outlines the fees payable for services provided by the Board, pursuant to Rule 27. The Board, in its discretion, may waive the fees in appropriate circumstances.

Service Description

Units

Price per Unit

Appeal Fees

Roll #1

$30.00

Photocopies and computer print-outs

Page

$0.50

Notes:

1. The fee for appeals of rates prescribed by the Assessment Authority under section 21 of the Assessment Act is $30.00 per appeal.

2. In addition to the unit charge, the Board may charge the actual cost of any disbursements payable by the Board to third parties as a result of a service.

3. The Board may enforce payment of fees as guided by Rules 27(2).

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SCHEDULE FOR DISPOSITION OF APPEAL RELATED RECORDS

This Schedule outlines when the Board will dispose of appeal files, records, documents, tapes and exhibits, pursuant to Rule 28.

1. Definitions in this Schedule:

“Begin Date” is the date that the disposition dates are calculated from.

“Appeal completion date” means the date the final Board or Court order is issued to complete all roll numbers in the appeal.

2. This Schedule applies only to completed appeals. The Board retains active, non-completed files and records in its office and does not schedule these files for disposition until all the roll numbers are completed and any stated case proceedings are final.

SCHEDULE FOR DISPOSITION

Record Description

Begin Date

Destroyed After

Appeal Documents:
Notice of appeal and attachments,
Correspondence from and to parties,
AMC results records,
Expert reports and other documents (also see “Other Appeal Documents” below),
Procedural orders,
Requests for withdrawal or recommendation,
Exhibits,
Submissions,
Board decisions and orders,
Documents related to stated cases,
Transcripts of proceedings (if any made).

Appeal completion date

3 years

Other appeal documents: any documents or exhibits that are not in a format that can be filed in the standard appeal file folder (i.e. oversized documents that cannot be folded or otherwise easily reduced in size)

Appeal completion date

120 days

Audio Tape Recordings of Proceedings and related notebooks (if the hearing is recorded)

Date decision is issued

6 months

Board Decisions and Orders

Date the decision is issued

10 years

General Appeal Related Correspondence: (not specific to any appeals, to/from agents, counsel, BC Assessment, etc.)

Beginning of the appeal year (May 1st of each year)

2 years

Electronic Appeal Records: includes records of appeal parties, properties, history notes, tasks, hearings, fee payments, records created using word processing and document imaging software

Not applicable

When records are no longer required for operational needs

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Appeal Resources
Appeal Resources