The Nova Scotia Utility and Review Board (NSUARB) is an independent quasi-judicial body which has both regulatory and adjudicative jurisdiction. It reports to the Legislature through the Department of Finance. The NSUARB was established on December 14, 1992 under the Utility and Review Board Act, which combined four boards: the Board of Commissioners of Public Utilities, the Nova Scotia Municipal Board, the Expropriations Compensation Board and the Nova Scotia Tax Review Board. These predecessor boards had previously existed for varying periods of time, with the Board of Commissioners of Public Utilities dating back to 1909. Various other mandates have been assigned to the Board since 1992.