Disclosure of Evidence

There are two types of assessment review boards that hear complaints depending on the type of property:
  • Local Assessment Review Board (LARB) – members of this board are appointed by the Regional Review Committee to hear assessment complaints about farmland and residential property with up to three dwelling units.
  • Composite Assessment Review Board (CARB) - two members of this board are appointed by the Regional Review Committee and one member is appointed by the Minister of Municipal Affairs. This board hears complaints about residential property with four or more dwelling units and non-residential property.

For a complaint about an assessment to be heard by a LARB:

  • Complainant must provide full disclosure at least 21 days before the scheduled hearing date.
  • Respondent must provide full disclosure at least 7 days before the scheduled hearing date.
  • Complaint must provide any rebuttal at least 3 days before the scheduled hearing date.

For a complaint about an assessment to be heard by a CARB:

  • Complainant must provide full disclosure at least 42 days before the scheduled hearing date.
  • Respondent must provide full disclosure at least 14 days before the scheduled hearing date.
  • Complaint must provide any rebuttal at least 7 days before the scheduled hearing date.
More information about disclosure is available on the Alberta Municipal Affairs website: