BILL 28 - An Act to Amend the Assessment Act

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:

1 Section 12 of the Assessment Act, chapter A-14 of the Revised Statutes, 1973, is amended

(a) in subsection (1) by striking out "(3) and (3.1)" and substituting "(3), (3.1) and (3.2)";

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

12(3.2) Information or documentation relating to the determination of the value of any real property subject to assessment or the amount of the assessment may be disclosed, with the written approval of the Director, to any person employed by the government of Canada or any province or territory of Canada, if the information or documentation is restricted to use in the assessment functions of that government and if similar information or documentation is available from that government on a reciprocal basis.

12(3.3) Information and documentation released under subsection (3.2) shall not refer to an identifiable individual or include any copies of documentation supplied by the owner of the real property or copies of assessment records relating to the real property.

12(3.4) No person shall permit direct access through either physical or electronic means to assessment records or files to a person to whom information or documentation is permitted to be disclosed under subsection (3.2).

(c) in subsection (5) by adding "or subsection (3.4)" after "subsection (1)";

(d) in subsection (6) by adding "or subsection (3.4)" after "subsection (1)";

(e) in subsection (7) by adding "or permitted direct access to records or files under subsection (3.4)," after "subsection (1),".

EXPLANATORY NOTE

Section 1

(a) This amendment is consequential to the amendment in paragraph (b) of this amending Act.

(b) The new subsection 12(3.2) permits the disclosure of information and documentation relating to assessement of real property to be released to another jurisdiction, if the information or documentation is restricted to use in the assessement functions of that jurisdiction and if similar information is available on a reciprocal basis. The new subsections 12(3.3) and (3.4) impose further restrictions on the information and documentation that may be released or accessed under subsection 12(3.2).

(c) This amendment is consequential to the amendment in paragraph (b) of this amending Act.

(d) This amendment is consequential to the amendment in paragraph (b) of this amending Act.

(e) This amendment is consequential to the amendment in paragraph (b) of this amending Act.