BILL NO. 74
(as passed, with amendments)
1st Session, 59th General Assembly
53 Elizabeth II, 2004
Oil Refineries and L.N.G. Plants Municipal Taxation ActCHAPTER 8 OF THE ACTS OF 2004
The Honourable Barry Barnet
Minister of Service Nova Scotia and Municipal Relations
First Reading: May 7, 2004 (LINK TO BILL AS INTRODUCED)
Second Reading: May 10, 2004
Third Reading: May 20, 2004 (WITH COMMITTEE AMENDMENTS)
Royal Assent: May 20, 2004
Be it enacted by the Governor and Assembly as follows:
(a) the municipal taxes payable per annum in respect of an oil refinery including the oil refinery of Imperial Oil Limited, located at 600 Pleasant Street, Dartmouth, in Halifax Regional Municipality and known as the Dartmouth Imperial Oil Refinery, are such amount as prescribed by the regulations and, when making regulations, the Governor in Council shall take into consideration, as a standard to be considered by the Governor in Council, municipal taxes paid by oil refineries in other provinces of Canada; and
and no municipal property taxes or business occupancy taxes pursuant to clause 72(6)(a) or area rates pursuant to Section 75 of the Municipal Government Act or other municipal taxes or rates prescribed by the regulations are payable.
3 Notwithstanding the Assessment Act, the Municipal Grants Act or any other enactment, for the purpose of the calculation of uniform assessment pursuant to Section 14 of the Municipal Grants Act, the capitalized value of taxes paid pursuant to Section 2 shall be used in place of taxable assessment.
(a) prescribing the taxes payable pursuant to clause 2(1)(a) taking into consideration, as a standard to be considered by the Governor in Council, taxes paid by an oil refinery in other provinces of Canada;
(2) Where a municipality referred to in clause (1)(b) so requests, the Governor in Council shall not make a regulation pursuant to that clause until the date requested or six months after the date a liquified natural gas plant is added to the assessment roll, whichever is earlier.
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