Governing Legislation
Establishment
The ARB is a quasi-judicial tribunal established under the following legislation:
a) s. 454 of the Municipal Government Act, RSA 2000, c. M-26, as amended;
b) s. 4 and 5 of the City of Calgary Charter, AR40/2018, as amended up to AR218/2022; and
c) City Bylaw 15M2018 (as amended by 44M2019, 39M2022, 52M2023 and 45M2023).
Hearing Format and Procedures
ARB hearings and procedures are further dealt with by the following regulations (which are amended by the City of Calgary Charter, above):
d) Matters Relating to Assessment Complaints Regulation, 2018 (MRAC), AR201/2017, as amended up to AR258/2022;
e) Matters Relating to Assessment and Taxation Regulation, 2018 (MRAT), AR203/2017, as amended up to AR256/2022; and
f) Community Organization Property Tax Exemption Regulation (COPTER), AR281/1998, as amended up to AR295/2020
Board Rules and Conduct
The ARB has also instituted certain policies under Bylaw 15M2018, s. 4(3):
g) 2024 ARB Member Code of Conduct;
h) 2024 ARB Procedural Rules; and