BILL 28

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:

1Section 4 of the Assessment Act, chapter A-14 of the Revised Statutes, 1973, is amended

(a)in subsection (1)

(i)in paragraph (i) by striking out the period at the end of the paragraph and substituting a semicolon;

(ii)by adding after paragraph (i) the following:

(j)runways, paving and fencing on airport land, other than heliports, if the airport land meets the certification requirements under the Aeronautics Act (Canada) and the airport has an operational runway made of asphalt or concrete that is at least 915 metres in length.

(b)by repealing subsection (9) and substituting the following:

4(9)Notwithstanding subsection 3(1), and notwithstanding subsection 5(1) of the Real Property Tax Act, provincial taxes or rates shall not be calculated or levied on that portion of airport land that is not exempt from taxation under paragraph (1)(j), including site improvements and buildings or portions of buildings on such land that facilitate the movement of passengers or cargo, but not including heliports, if the airport land meets the certification requirements under the Aeronautics Act (Canada) and the airport has an operational runway made of asphalt or concrete that is at least 915 metres in length.

2Subsection 8(1.1) of the Act is amended by striking out "an inspection has not been carried out as required by section 24" and substituting "an inspection of the real property has not been carried out".

3Section 12 of the Act is amended

(a)in subsection (1) by striking out "Subject to subsections (2) and (3)" and substituting "Subject to subsections (2), (3) and (3.1)";

(b)by adding after subsection (3) the following:

12(3.1)Information or documentation relating to the determination of the value of any real property subject to assessment or the amount of the assessment, other than an affidavit of transfer, may be disclosed to the owner of the real property if the information or documentation

(a)does not relate to real property owned by any other person, and

(b)does not reveal information concerning any other person.

4Section 14 of the Act is amended by adding after subsection (9) the following:

14(9.1)Real property as defined in paragraphs (b.2) and (b.3) of the definition "real property" in section 1 shall be assessed in the name of its owner.

5Section 24 of the Act is repealed.

6Section 25 of the Act is amended

(a)in subsection (1) by striking out "sixty" and substituting "thirty";

(b)by repealing subsection (7).

7This Act comes into force on January 1, 1998.

EXPLANATORY NOTES

Section 1

(a)Runways, paving and fencing on airport land as described in the new paragraph 4(1)(j) of the Assessment Act, other than heliports, are exempt from taxation under that provision.

(b)Provincial taxes or rates shall not be calculated or levied on that portion of airport land that is described in the amended subsection 4(9) of the Assessment Act and that is not otherwise exempt from taxation under the new paragraph 4(1)(j) of that Act.

Section 2

This amendment is consequential on the amendment made in section 5 of this amending Act.

Section 3

(a)The existing provision is as follows:

12(1)Subject to subsections (2) and (3), no person employed by the Province who, in the course of his duties, acquires information or documentation or has access to information or documentation furnished by any person that is not required to be entered on the assessment and tax roll and that relates in any way to the determination of the value of any real property subject to assessment or the amount of the assessment thereof shall disclose or permit to be disclosed such information or documentation to any person who is not entitled in the course of his duties under this Act or any other Act to acquire or have access thereto.

(b)A provision is added to authorize the disclosure of certain information or documentation in the circumstances described in that provision.

Section 4

Paragraphs (b.2) and (b.3) of the definition "real property" are as follows:

"real property" means

. . .

(b.2)all installations, machinery, equipment, apparatus, structures, pipes or pipe lines forming part of a gas holding, storage, transportation, transmission or distribution system,

(b.3)any oil pipeline,

This amendment provides that real property as defined in those paragraphs are to be assessed in the name of the owner of the real property in question.

Section 5

The existing provision is as follows:

24With the exception of real property as defined in paragraphs (b.1), (b.2) and (b.3) of the definition "real property" in section 1, the Director shall inspect all real property at least once every five years.

Section 6

(a)The existing provision is as follows:

25(1) Any person who receives an assessment and tax notice under section 21 or 22.1 or an amended assessment and tax notice under section 22 may, by a notice of reference of assessment, refer any assessment to the Director within sixty days after the mailing of the assessment and tax notice or the amended assessment and tax notice.

(b)The existing provision is as follows:

25(7)Any reference or notice under this section may be mailed by registered mail.

Section 7

Commencement provision.

Chapter Outline Updates

Sections 1 to 4

No change required.

Section 5

Strike out section 24 and substitute the following:

Repealed 24

Section 6

No change required.

Section 7

Commencement provision.

Endorse: Hon. Raymond Frenette


Last Modified: 12:29pm , December 22, 1997