Legislative Assembly of New Brunswick
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An Act to Amend the Real Property Tax Act

Legislature :
55
Session :
1
Bill No. :
67
Member :
Hon. Mr. Volpé
First Reading :
2004-6-23
Second Reading :
2004-6-24
Committee of the Whole :
2004-6-25
Amended :
Third Reading :
2004-6-29
Royal Assent :
2004-6-30
Download PDF :
Bill 67

Text of Bill :
Her Majesty, by and with the advice and consent of the Legislative Assembly of New Brunswick, enacts as follows:



1                           Subsection 10(2) of the Real Property Tax Act, chapter R-2 of the Revised Statutes, 1973, is repealed and the following is substituted:



10(2)               If an amended assessment and tax notice that is issued on or after January 1, 2004, or an assessment and tax notice that is reissued on or after January 1, 2004, pertains to taxes imposed for the 2003 taxation year or any taxation year before the 2003 taxation year and if there are no tax arrears or penalties payable under this Act, a discount of the lesser of three per cent of those taxes and twenty dollars is allowed provided that those taxes are paid within forty-five days after the mailing of the amended assessment and tax notice or the assessment and tax notice that is reissued.



2                           Subsection 12(9) of the French version of the Act is amended by striking out "mail" and substituting "mais".



3                           Section 19 of the Act is amended by adding after subsection (1.2) the following:



19(1.3)          A person may request a certificate referred to in subsection (1) by using the computer program or other electronic means of the Province and the Minister may issue the certificate using the computer program or other electronic means.



19(1.4)          A certificate issued by the Minister using the computer program or other electronic means of the Province is valid for all purposes.



4                           Paragraph 26(e) of the Act is repealed.



Consequential Amendments

5(1)                   Subsection 3(3) of New Brunswick Regulation 84-210 under the Real Property Tax Act is amended



(a)               by repealing paragraph (j) and substituting the following:



(j)                the discount date, if applicable;



(b)               by repealing paragraph (u) and substituting the following:



(u)               the discounted amount payable, if applicable;



5(2)                   Subsection 5(1) of the Regulation is repealed.



Commencement

6(1)                   Sections 1, 4 and 5 of this Act shall be deemed to have come into force on January 1, 2004.



6(2)                   Section 3 of this Act comes into force on a day to be fixed by proclamation.



EXPLANATORY NOTES



Section 1



The existing provision reads as follows:



10(2)               Where there are no tax arrears or penalties payable under this Act, a discount not exceeding five per cent shall be allowed upon payment of the taxes in accordance with the regulations.



Section 2



A typographical error in the French version is corrected.



Section 3



New provisions.



Section 4



The amendment is consequential on the amendment made in section 1 of this amending Act. The existing provision reads as follows:



26                        The Lieutenant-Governor in Council may make regulations to give effect to this Act and, without restricting the generality of the foregoing, may make regulations …



(e)                determining the discount under subsection 10(2);



Section 5



(1)(a) and (b)            The amendments are consequential on the amendment made in section 1 of this amending Act. The existing provisions read as follows:



3(3)                   The assessment and tax notice referred to in subsection 7(2) of the Act shall contain the following information …



(j)                the discount date; …



(u)               the discounted amount payable;



(2)                      The existing provision reads as follows:



5(1)                   Where



(a)               the total of any tax arrears and penalty under the Act is paid, and



(b)               the taxes last imposed on real property, other than tax arrears, are paid within forty-five days after the mailing of the assessment and tax notice under subsection 7(2) of the Act,



a discount of



(c)                three per cent of the taxes last imposed on real property, other than tax arrears, or



(d)               twenty dollars,



whichever is the lesser, is to be allowed.



Section 6



Commencement provision.

 

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