The Municipal Government Board (MGB), now part of Alberta's Land and Property Rights Tribunal, is an independent quasi-judicial body hearing appeals and making decisions on various municipal matters. The board's jurisdiction includes property assessment appeals, intermunicipal disputes, annexation applications, linear property assessments, and certain planning matters. Board hearings allow affected parties to present evidence and arguments before independent decision-makers rather than courts. MGB decisions are binding and provide important precedents for municipal administration across Alberta. Similar tribunals exist in other provinces under various names, providing independent review of municipal and assessment decisions.