Municipal council has a limited role in the property assessment process. Council is responsible for:
- Deciding what type of board of revision will serve the municipality best.
- Stand alone;
- District; or
- Contracted board.
- Appointing members to the board of revision early in the year.
- Appointing the secretary to the board of revision.
- Setting the term of office of each member of the board of revision.
Council should make sure that the board of revision members and the board of revision secretary understand the assessment system in Saskatchewan. Appointed members should also know how to conduct a hearing in a fair and impartial manner.
The administrator is the assessor unless council has appointed another employee. Duties of the assessor include:
- Preparing the roll on or before May 1.
- Submit an accurate maintenance list to the assessment provider (often the Saskatchewan Assessment Management Agency).
- Incorporate changes in assessment received for the year from the assessment provider.
- Ensure all roll information is accurate.
- Apply any exemptions.
- Calculate the taxable assessment using the percentage of value set by the province.
- Advertising that the assessment roll is open for inspection within 15 days of completing the roll in the Gazette and in a newspaper.
- Mailing assessment notices within 15 days of completing the roll.
- Correcting the roll for the current year when an error is discovered and the roll is closed.