If a property owner is unsatisfied with the outcome of their appeal with SNB and wishes to take further action, the second formal level of appeal involves submitting a Notice of Appeal Form to the APAB. This form must be submitted to the APAB within 21 days of the mailing of SNB's decision letter, which would have been received as a result of the original Request for Review.
If a hearing is deemed necessary, the APAB Chairperson may either assign him/herself, or one of the Vice-Chairpersons, to Chair the appeal hearing. Two regional board members, from the area where the appeal originated, are also assigned to complete the hearing panel designated to the case.
The hearing is scheduled, and the date and location are made known to the person appealing and to Service New Brunswick's Director of Assessment. Documentation from both parties must be sent to the APAB within 15 days of the hearing date, for review by the hearing panel.
At the hearing, the person making the appeal, the Director of Assessment, and others (if any) have the opportunity to state their case and should be prepared to take questions from the panel. Following the hearing, the Chairperson retains all evidence and, with support from the panel members, reviews the documentation toward reaching a decision.
Although hearings are open to the public, decisions are only sent, and available, to the parties involved in the appeal. The APAB has the authority to support or change the initial decision under appeal, or it can add terms and conditions to the decision. It is important to note that not all appeals result in a hearing. The APAB retains the right to dispose of unsubstantiated appeal requests, and appeals may also be withdrawn by property owners.