First Nations Assessment Appeal Regulations (SOR/2007-241).
The present Regulations are made under the First Nations Fiscal Management Act. For the purpose of the Regulation “assessable property” means reserve land, an interest in reserve lands or a right to occupy, possess or use reserve lands, that is subject to assessment under a property assessment law. Section 4 establishes that any person may appeal an assessment or a reconsideration of an assessment of the assessable property to an assessment review board established by the Council of the First Nation. Appel procedures are set out in sections 3 to 13. The text consists of 14 sections.