BILL 61 An Act to Amend the Real Property Tax Act

BILL 61

 

An Act to Amend the Real Property Tax Act

 

 

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

1 Section 12 of the Real Property Tax Act, chapter R-2 of the Revised Statutes, 1973, is amended

(a) by repealing subsection (3.1) and substituting the following:

12(3.1) Service of a notice under subsection (3) shall be effected by

(a) personal service in accordance with the Rules of Court if the mailing address of the person in whose name the real property is assessed is in New Brunswick, or

(b) registered mail if the mailing address of the person in whose name the real property is assessed is outside New Brunswick.

 

(b) by adding after subsection (3.1) the following:

12(3.2) A notice served on a person under subsection (3) by registered mail shall be deemed to have been received by the person to whom it was addressed not later than the fifth day after the day of mailing.

12(3.3) Proof of the serving of a notice under subsection (3) by registered mail may be made by a certificate purporting to be signed by the Minister naming the person on whom the notice was served and specifying the time, place and manner of the serving of the notice.

 

12(3.4) A document that purports to be a certificate of the Minister under subsection (3.3) may be adduced in evidence in any court and when so adduced is, in the absence of evidence to the contrary, proof of the facts stated therein without proof of the appointment, signature or authority of the Minister.

(c) by adding after subsection (4) the following:

12(4.01) Where a notice in respect of real property has been served under subsection (3), whether before or after the commencement of this subsection, but no sale of the real property as a result of that notice has been held, and where the taxes and penalties referred to in any notice mailed under subsection (1), whether mailed before or after that notice served under subsection (3), or any portion of them, remain due and unpaid, the Minister may at any time, without further notices under subsections (1), (2) and (3), proceed with the sale of the real property by giving notice as required under subsection (4).

(d) by adding after subsection (4.2) the following:

12(4.3) Where a sale referred to in subsection (4.01) or (4.2) is held, all taxes and penalties on the real property in respect of which the sale is held that are due and unpaid on the date of the sale, shall be recovered from the proceeds of that sale without further notices under subsections (1), (2) and (3).

(e) in subsection (5) by adding "or, in respect of real property referred to in subsection (4.01) or (4.2), taxes and penalties on the real property that are due and unpaid immediately before payment under this subsection" after "taxes and penalties mentioned in subsection (3)";

 

(f) in subsection (5.1) by striking out "referred to in subsection (3)" and substituting "under this section";

(g) in subsection (5.2) by striking out "referred to in subsection (3)" and substituting "under this section";

(h) in subsection (5.4) by striking out "referred to in subsection (3)" and substituting "under this section";

(i) in subsection (5.5) by striking out "referred to in subsection (3)" and substituting "to be sold";

(j) in subsection (5.6) in the portion preceding paragraph (a) by striking out "referred to in subsection (3)";

(k) in subsection (6) by striking out "subsection (3)" and substituting "this section";

 

(l) in subsection (8) by striking out "subsection (3)" and substituting "this section".

 

2 Section 13 of the Act is amended by adding after subsection (3.1) the following:

13(3.2) Advice given to an applicant by mail by the Minister under subsection (3) or (3.1) shall be deemed to have been received by the person to whom it was addressed not later than the fifth day after the day of mailing.

13(3.3) Proof of the sending of advice by mail under subsection (3) or (3.1) may be made by a certificate purporting to be signed by the Minister naming the person to whom the notice was sent and specifying the time, place and manner of the sending of the notice.

 

13(3.4) A document that purports to be a certificate of the Minister under subsection (3.3) may be adduced in evidence in any court and when so adduced is, in the absence of evidence to the contrary, proof of the facts stated therein without proof of the appointment, signature or authority of the Minister.

3 This Act or any provision of it comes into force on a day or days to be fixed by proclamation.

EXPLANATORY NOTES

Section 1

(a) The existing provision is as follows:

12(3.1) Service of a notice under subsection (3) shall be effected by personal service in accordance with the Rules of Court.

(b) Provisions are added with respect to the receipt of a notice served under subsection 12(3) of the Real Property Tax Act, proof of the serving of the notice by a certificate of the Minister of Finance, and use of the certificate as evidence in any court.

(c) The new provision pertains to the sale of real property for which a notice of sale has been served under subsection 12(3) of the Real Property Tax Act.

(d) The new provision pertains to the sale of real property under subsections 12(4.01) and (4.2) of the Real Property Tax Act.

(e) The existing provision is as follows:

12(5) Where taxes and penalties mentioned in subsection (3), any amount of payments under subsection 5(13) and any interest on that amount under subsection 5(15) that are due and unpaid and all costs of any sale proceedings to the date of payment are paid to the Minister at any time prior to the sale under subsection (3), the sale is not to be held.

 

(f) to (l) The amendments are consequential on the amendments made in paragraphs 1(c) and (d) of this amending Act.

Section 2

Provisions are added with respect to the receipt of advice given by the Minister of Finance under subsection 13(3) or (3.1) of the Real Property Tax Act, proof of the sending of the advice by a certificate of the Minister of Finance, and use of the certificate as evidence in any court.

 

Section 3

Commencement provision.