Functional Responsibility:
The Mineral Assessment Appeal Board heard all appeals arising out of the assessment of freehold properties, first under the Mineral Taxation Act, 1972, and beginning in 1973, under the Freehold Mineral Taxation Act. Appeals were made either by the owners of freehold properties or the Deputy Minister. The Mineral Assessment Appeal Board had the same rights and powers, and used the same procedures as the Alberta Assessment Appeal Board. Following the appeal, the Mineral Assessment Appeal Board would make any revisions to the assessment roll. Under the Freehold Mineral Taxation Act some modifications to the Board were made, in particular to the composition of Board members, which then had to consist of a member from the Department and one from the Energy Resources Conservation Board.

Under the Freehold Mineral Rights Tax Act (S.A. 1983, chapter F-19.1), the Minister sent the owners of a taxable mineral rights tax statements detailing the tax payable regarding the taxable mineral right for a taxation year. If the tax or any interest or penalties for a taxation year had already been paid, the owner could appeal the amount of the tax calculated by the Minister. The Freehold Mineral Rights Tax Appeal Board heard appeals with respect to the Freehold Mineral Rights Tax Act, either dismissing the appeal, allowing the appeal, varying the amount of tax payable, referring the matter back to the Minister, or ordering no tax payable. The Appeal Board is appointed annually to hear any appeals related to the taxation year for which they are appointed. The Freehold Mineral Rights Tax Appeal Board has met five times since its inception 1983. The last appeal heard was in 1995 with respect to the 1990 taxation year.

Predecessor and Successor Bodies:
A recommendation to repeal the section of the Freehold Mineral Rights Tax Act establishing the Freehold Mineral Rights Tax Board is in the works, as there no longer appears to be a need for the Board.

Administrative Relationships:
The Mineral Assessment Appeal Board was responsible to the Department of Mines and Minerals, and then the Department of Energy and Natural Resources. The Freehold Mineral Rights Tax Appeal Board was responsible to the Department of Energy and Natural Resources, and then the Department of Energy.

Administrative Structure:
The Mineral Assessment Appeal Board initially consisted of three members, one of whom would be chairman, appointed by the Lieutenant Governor. Under the Freehold Mineral Taxation Act (S.A. 1973, chapter 89), the Mineral Assessment Appeal Board was to consist of a member from the Energy Resources Conservation Board (ERCB), a member from the Department of Mines and Minerals, and a third member other than an ERCB or department member, all of whom would be appointed by the Lieutenant Governor. Under the Freehold Mineral Rights Tax Act, the Minister appoints a new Appeal Board for each taxation year.

Names of the Corporate bodies:
The Mineral Assessment Appeal Board was established by the Mineral Taxation Act, 1972 (S.A. 1972, chapter 67), which received assent June 2, 1972 and came into force January 1, 1973. The Mineral Assessment Appeal Board was reestablished under the Freehold Mineral Taxation Act (S.A. 1973, chapter 89). The Board became the Freehold Mineral Rights Tax Appeal Board under the Freehold Mineral Rights Tax Act (S.A. 1983, chapter F-19.1).

Names of Chief Officers:
Chairmen of the Mineral Assessment Appeal Board:
Vernon Millard (1974-1978)
Victor Edward Bohme (1978-[1983])