|Effect of Non-compliance||4|
|Notice of Proceeding||5|
|Extension or Reduction of Time||6|
|Commencement of Appeal||7|
|Notice of Appeal||8|
|Deficient Notice of Appeal||9|
|Communication with Board with Parties||9.1|
|Consolidation of Appeals||11|
|Addition of Parties or Interveners||12|
|Appeal Management Procedures||13|
|Statements of Issues, Evidence and Analysis||14|
|Appeal Management Conferences||15|
|Online Dispute Resolution (ODR)||15.1|
|Composition of Panel||17|
|Request for Summons||20|
|Decisions, Orders and Rulings of the Board||25|
|Fees for Services||27|
|Disposal of Board Records||28|
|Appendices:||Tariff of Board Costs|
|Tariff of Board Fees|
|Schedule for Disposition of Appeal Related Records|
1. The purpose of these Rules is to assist in the just and efficient settlement or adjudication of appeals.
2. (1) These Rules may be cited as the Property Assessment Appeal Board Rules and will come into effect on April 1, 2018 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, 2018.
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 communication between different users of the tools may or may not be at the same time;
“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;
“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.
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:
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.
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.
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.
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
(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
(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.
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.
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.
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
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.
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
14. (1) A statement of issues, evidence and analysis must be in writing and must contain
(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
(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.
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
(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.
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
(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.
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,
(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
(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.
17. (1) The chair may direct that an appeal be heard by a panel consisting of
(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.
18. (1) The board may direct that a hearing be conducted
(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
(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.
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
(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
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.
20. (1)A party may apply to the board, at least fourteen (14) days before the first day of the hearing, pursuant to 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.
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.
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.
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.
24. (1) An appellant may withdraw an appeal with the consent of the board by
(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.
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:
(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.
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
(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.
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.
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.
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.
|1||Process new appeal and acknowledge receipt||$30||Cost for one folio. Plus $5 for each additional folio assigned to the same appeal manager.|
|2||Issue request to correct deficiency||$20||When 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, Settle 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.
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|
|Record Description||Begin Date||Destroyed After|
Notice of appeal and attachments,
Correspondence from and to parties,
AMC results records,
Expert reports and other documents (also see “Other Appeal Documents” below),
Requests for withdrawal or recommendation,
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 Others||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