BILL NO. 128

(as introduced)

2nd Session, 58th General Assembly
Nova Scotia
51 Elizabeth II, 2002

Government Bill

Municipal Government Act
(amended)

The Honourable Angus MacIsaac
Minister of Service Nova Scotia and Municipal Relations

First Reading: May 2, 2002

(Explanatory Note)

Second Reading:

Third Reading:

This Bill permits a municipal council to set a lower residential tax rate for properties with frontage on, or a view of, the ocean, a river or a lake if, in the opinion of the Director of Assessment, the frontage or view contributes to the value of the property and any criteria established by the council are met.

Be it enacted by the Governor and Assembly as follows:

1 Chapter 18 of the Acts of 1998, the Municipal Government Act, is amended by adding immediately after Section 73 the following Section:

73A (1) In this Section,

(a) "land value" of a property means the land value of the property as determined by the Director of Assessment in determining the value of the property pursuant to the Assessment Act;

(b) "water property" means a property that has been designated as a water property pursuant to this Section.

(2) The council may set a lower residential tax rate for water properties and, where the council sets rural, suburban and urban rates pursuant to Section 73, it shall set proportionately lower rural, suburban and urban rates for water properties.

(3) The rates referred to in subsection (2) may be limited to the land value of water properties and, in such case, the rates set pursuant to clause 72(6)(b) or Section 73 apply to the value of a property in excess of its land value.

(4) Where a council has set a lower rate pursuant to subsection (2), the council shall, upon application to it, designate as a water property a property that has

(a) frontage on the ocean, a river or a lake; or

(b) a view of the ocean, a river or a lake,

if

(c) in the opinion of the Director of Assessment, the frontage or view contributes to the value of that property; and

(d) in the opinion of the council, the criteria, if any, established pursuant to subsection (5) are met.

(5) The council may, by by-law,

(a) prescribe the form and content of and the time limit for making an application under this Section;

(b) determine the duration of a designation pursuant to subsection (4);

(c) establish criteria for the purpose of subsection (4);

(d) delegate its authority under subsection (4) to an employee of the municipality or a committee of the council.

(6) Where the by-law delegates the council's authority under subsection (4), it shall include provision for an appeal to the council or a committee of the council unless the delegation is to a committee of the council.

(7) The criteria established may include

(a) the residence of the assessed owner of the property within the Province;

(b) the length of ownership of the property by the assessed owner or a relative of the owner;

(c) the use of the property;

(d) the degree to which frontage of or a view of the ocean, a river or a lake contributes, in the opinion of the Director of Assessment, to the value of the property;

(e) such other criteria as the council considers advisable.

(8) Upon payment of the fee prescribed by the Minister pursuant to this Section, the applicant for designation of a property as a water property may appeal a decision of the council or a committee of the council or of the Director of Assessment made pursuant to this Section by filing a notice of appeal with the recorder of the regional assessment appeal court within fifteen days after the decision of the council or committee of the council, as the case may be, is mailed to the owner.

(9) The regional assessment appeal court shall hear the appeal and may make any decision that the council or committee of the council or the Director of Assessment could have made.

(10) The decision of the regional assessment appeal court is final and may not be appealed.

(11) The Minister may make regulations

(a) prescribing the fee to be paid on filing a notice of appeal with the regional assessment appeal court pursuant to this Section;

(b) respecting any matter or thing that the Minister considers necessary or advisable to carry out effectively the intent and purpose of this Section.

(12) The exercise by the Minister of the authority contained in subsection (11) is regulations within the meaning of the Regulations Act.

2 (1) This Act applies to the municipal fiscal year beginning on April 1, 2002, and subsequent fiscal years.

(2) For greater certainty, this Act applies in a municipality to its fiscal year beginning on April 1, 2002, notwithstanding that tax rates have been set pursuant to clause 72(6)(b) or Section 73 of the Municipal Government Act for that fiscal year before the coming into force of this Act.