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The Municipal Property Assessment Corporation, or MPAC, administers property assessments and appeals of assessment in the Province of Ontario〔http://www.mpac.ca/pages_english/property_owners/assessment_guide.asp〕 〔http://www.canadianjusticereviewboard.ca/archive_BH_introduction.htm〕 〔http://www.arb.gov.on.ca/english/ComplaintTypes/ComplaintProcess/MunicipalActAppeals/act_appeals.html〕 MPAC determines the assessed value for all properties across the province of Ontario, Canada. This is provided in the form of an Assessment Roll, which is delivered to municipalities throughout the province on the second Tuesday in December. Municipalities then take the assessment roll, and calculate property taxes for each individual property in their jurisdiction. MPAC complains that tax payers often confuse MPAC's role as an assessment agency for taxes; MPAC responds that they only provide assessments. Municipalities set the tax rates, and distribute the tax burden based on the assessed values provided by MPAC. The head office is located in Pickering, Ontario. MPAC, formerly known as OPAC (Ontario Property Assessment Corporation), was created on December 31, 1997, as a method to create accurate and equitable assessments across Ontario. MPAC came into existence with the ''(MPAC Act )'', and administers the ''(Assessment Act )'', both part of Ontario provincial legislation. On December 31, 1998, the Government of Ontario transferred responsibility for property assessment from the Ministry of Finance to the Ontario Property Assessment Corporation, an independent body established by the Ontario Property Assessment Corporation Act, 1997.〔(【引用サイトリンク】title=About MPAC )〕 According to MPAC: ''"Every municipality in Ontario is a member of MPAC, a non-share capital, not-for-profit corporation whose main responsibility is to provide its customers - property owners, tenants, municipalities, and government and business stakeholders - with consistent and accurate property assessments. ''MPAC is accountable to the public through a 15-member Board of Directors. Eight members of the Board are municipal representatives; five members represent property taxpayers; and two members represent provincial interests. The Minister of Finance appoints all members of the Board. '' ''MPAC administers a uniform, province-wide property assessment system based on current value assessment in accordance with the provisions of the Assessment Act. It provides municipalities with a range of services, including the preparation of annual assessment rolls used by municipalities to calculate property taxes.'' ''Municipal enumerations are also conducted by MPAC in order to prepare a Preliminary List of Electors for each municipality and school board during an election year. Today, MPAC is responsible for the assessment of nearly 4.7 million properties in the province.''"''〔 Prior to the creation of MPAC, municipalities in Ontario had discretion on how they chose to assess properties. This created inequity across the province, as similar properties across the province had separate values. In 2008, MPAC sent out approximately 4.7 million property assessment notices, advising properties of their assessment value. The current values are based on a January 1, 2008, valuation date. == == MPAC history == 抄文引用元・出典: フリー百科事典『 ウィキペディア（Wikipedia）』 ■ウィキペディアで「Municipal Property Assessment Corporation」の詳細全文を読む スポンサード リンク
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