Land Tax (Appeal) Rules

Any owner, whose return has been rejected under section 7 of the Land Tax Act and for which an assessment has been made, may object to the valuation with the Commissioner of Lands and Surveys who may refer the matter to the Judge in Chambers (sect. 11). The notice of appeal required by section 11 of the Land Tax Act shall be in Form 1 in the Schedule hereto. The procedure to be observed at the hearing of appeals under the Land Tax Act shall be the same as provided for on the trial of an action under the Supreme Court Rules and the Judge shall, on hearing of appeals under the Land Tax Act, have the same powers of amendment and adjournment as is conferred upon him by those Rules. Form 2 of the Schedule contains a notice of Registrar appointing date and place for hearing appeal.