Overview
The Assessor for The City of Winnipeg sets the assessments for all properties
within The City of Winnipeg. The Provincial Municipal Assessor
sets the assessments for all other properties within the Province
of Manitoba.
To appeal an assessment, one must first make their appeal to either The City
of Winnipeg Board of Revision or, if the property is located outside of the City
of Winnipeg, to the Board of Revision of the relevant Municipality.
To be eligible to appeal an assessment to the Board
of Revision, one must fit within one of the following four classes of people:
- A person in whose name property has been assessed;
- A mortgagee in possession of property under Subsection 144(1) of The Real
Property Act;
- An occupier of premises who is required under the terms of
a lease to pay the taxes on the property; or
- The Assessor.
An application for revision of an assessment roll can be made on the following
grounds:
(a) Liability to taxation;
(b) Amount of an assessed value;
(c) Classification of property; or
(d) Refusal by an Assessor to amend the assessment
roll under Subsection 13(2) of
The Municipal Assessment Act.
After hearing the application, the Board of Revision issues its decision, which
does not include written reasons.
Board of Revision decisions may be appealed to either the Court of Queen's
Bench or The Municipal Board, depending on the grounds of appeal.
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