BILL NO. 40
(as passed, with amendments)
1st Session, 59th General Assembly
53 Elizabeth II, 2004
CHAPTER 10 OF THE ACTS OF 2004
The Honourable Barry Barnet
Minister of Service Nova Scotia and Municipal Relations
First Reading: October 30, 2003 (LINK TO BILL AS INTRODUCED)
Second Reading: April 19, 2004
Third Reading: May 20, 2004 (WITH COMMITTEE AMENDMENTS)
Royal Assent: May 20, 2004
Be it enacted by the Governor and Assembly as follows:
1 Section 25 of Chapter 23 of the Revised Statutes, 1989, the Assessment Act, is amended by adding immediately after clause (b) the following clause:
3 Chapter 23 is further amended by adding immediately after Section 45 the following heading and Section:
(3) For the purpose of the Municipal Government Act or any other enactment designated by the regulations, "assessed value", "value of all assessable property" or any term of like meaning refers to the taxable assessed value determined pursuant to this Section.
(ii) the assessed value in the base year of any part of the property to which this Section applies plus the prescribed percentage of that assessed value for each successive municipal taxation year following the base year, and
(iii) the increase in assessed value resulting from construction not included in the base-year assessment plus the prescribed percentage of that assessed value for each successive municipal taxation year following the municipal taxation year of first assessment of the new construction.
(5) Notwithstanding subsection (1), the base year for property does not change upon transfer or devolution of the property or a partial interest in the property to, and only to, a spouse, child, grandchild, great-grandchild, parent or grandparent of an owner of the property, or a member of such other prescribed class of persons, if notice is given to the Director in the prescribed form.
(6) Property of a class not described in or prescribed for the purpose of subsection (2) that is converted to property of a class described in or prescribed for the purpose of subsection (2) is deemed, for the purpose of this Section, to have been acquired in the municipal taxation year during which it was converted, if notice is given to the Director in the prescribed form.
(7) Where an owner of a property becomes ordinarily resident in the Province and as a result this Section applies to the property, the property is deemed, for the purpose of this Section, to have been acquired in the municipal taxation year during which the owner became ordinarily resident in the Province, if notice is given to the Director in the prescribed form.
(9) An owner of property claiming to be ordinarily resident in the Province shall, where required by the regulations or when requested by the Director, provide to the Director or the clerk such evidence of such residence as and in such form and within such time as the regulations or the Director, as the case may be, may require.
(10) Where an owner of property fails to comply with subsection (9) in any municipal taxation year, the owner is deemed not to be ordinarily resident in the Province in that year for the purpose of applying this Section in that year.
(11) Notwithstanding clause (b) of subsection (4), the Director may, when determining the taxable assessed value of a property for a particular municipal taxation year for the purpose of that clause, correct an error in the assessed value or in the increase in assessed value for that and subsequent municipal taxation years but, for greater certainty, nothing in this subsection affects the taxable assessed value of the property in previous municipal taxation years.
table in the House of Assembly if the House is then sitting or, if the House is not then sitting, file with the Clerk of the House a report setting out the prescribed percentage referred to in subsection (4).
(13) The Minister shall, before April 1, 2007, review the operation of this Section and table in the House of Assembly if the House is then sitting or, if the House is not then sitting, file with the Clerk of the House a report of that review.
(3) Where additional classes of property to which or additional classes of persons to whom Section 45A applies are prescribed after the first municipal taxation year to which Section 45A applies, the regulations prescribing such additional classes must prescribe a base year for such classes.
5 Subsection 54(2) of Chapter 494 of the Revised Statutes, 1989, the Vital Statistics Act, as enacted by Chapter 29 of the Acts of 2000 and amended by Chapter 31 of the Acts of 2001, is further amended by relettering clauses (a) and (aa) as clauses (aa) and (ab) and adding the following clause:
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