Fonds paa-3503 - Alberta Assessment Equalization Board sous-fonds

Dates of Founding and/or Dissolution:;The Alberta Assessment Equalization Board was first established in 1918. The Board was abolished in 1995. Functional Responsibility:;The Alberta Assessment Equalization Board was first established under the Supplementary Revenue Act (S.A. Chapter 16, 1918). Initially the purpose of the Board was to provide a mechanism for the equalization of the property tax burden throughout Alberta. Through the enabling legislation the Board was empowered to examine the overall incidence of property taxation on a community basis and throughout the province. Municipal Affairs collected the Supplementary Tax that was used to reimburse the local authorities to create an equal amount of financial resource in the communities. The Assessment Adjustment Act (S.A. Chapter 14, 1922) expanded the powers of the Alberta Assessment Equalization Board by empowering the Board to function as an appellate body with respect to assessment and tax recovery. Later, when the enabling legislation had become The Municipal Assessment and Equalization Act, the function of the Board is to establish equalized assessments for municipalities for purposes of determining contributions to the School Foundation Fund. The Board also apportions equalized assessments of municipalities amongst school divisions, school districts, and hospital districts, in order that such levels of government may requisition contributing municipalities for additional revenues required over the above contributions received from Alberta Education and the Alberta Hospital Benefits Plan. Predecessor and Successor Bodies:;The Assessment Standards and Equalization Branch assumed the duties of the Alberta Assessment Equalization Board in 1995. Administrative Relationships:;The Lieutenant Governor in Council appointed members of the Alberta Assessment Equalization Board. The Board reported to the Minister of Municipal Affairs. Administrative Structure:;In the early years the Board had no more than three members. By 1990, the Board consists of a chairman, a vice-chairman, and three members representing Alberta Education, the Alberta Association of Municipal Districts and Counties, and the Alberta Urban Municipalities Association.