The Assessment Review Board is made up of four citizen representatives. It is a quasi-judicial board that makes decisions on property assessment appeals.
Members are appointed annually by Council at the organizational meeting in October.
Hearings are held in January and September after the supplementary assessment and assessment notices are mailed and the taxpayer appeals are received. The number of hearings depends on the number of appeals received, and may be held during office hours (commercial) as well as in the evening (residential) and are usually two to three hours long.