An Act to Amend the Assessment Act
Her Majesty, by and with the advice and consent of the Legislative Assembly of New Brunswick, enacts as follows:
1 Section 25 of the Assessment Act, chapter A-14 of the Revised Statutes, 1973, is amended by adding after subsection (1) the following:
25(1.1) Notwithstanding the time requirement for making a request for review of assessment under subsection (1), where in any year after an assessment has been entered in the assessment and tax roll, the Director determines that
(a) real property has been assessed in the name of someone other than the owner,
(b) real property has been left off the roll,
(c) real property has been entered on the roll in error,
(d) real property has been improperly classified,
(e) real property has been improperly assessed as taxable or exempt, or
(f) a gross and manifest error has occurred in the assessment,
the Director may, at any time before the end of the taxation year in respect of which the roll has been filed, issue an amended assessment and tax notice with the changes required to correct the error.
25(1.2) The amended assessment and tax notice, setting out clearly the change in assessment, the right of the person to appeal the amended assessment and tax notice and the time within which the right to appeal shall be exercised, shall be served by mailing it to the person assessed by postage prepaid addressed to the last address known to the Director.
25(1.3) Any amended assessment and tax notice made under this section may be appealed in accordance with sections 27 through 37 of this Act.