BILL NO. 74

(as introduced)

1st Session, 59th General Assembly
Nova Scotia
53 Elizabeth II, 2004



Government Bill



Oil Refineries and L.N.G. Plants
Municipal Taxation Act



The Honourable Barry Barnet
Minister of Service Nova Scotia and Municipal Relations



First Reading: May 7, 2004

Second Reading: May 10, 2004

Third Reading: May 20, 2004 (WITH COMMITTEE AMENDMENTS) (LINK TO BILL AS PASSED)

[home] [bills] 2003 (2nd session) bills

An Act Respecting the Municipal
Taxation of Oil Refineries
and Liquified Natural Gas Plants

Be it enacted by the Governor and Assembly as follows:

1 This Act may be cited as the Oil Refineries and L.N.G. Plants Municipal Taxation Act.

2 (1) Notwithstanding the Assessment Act, the Municipal Government Act or any other enactment,

(a) the municipal taxes payable per annum in respect of 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 forty-one dollars per barrel of daily capacity, or such other amount as prescribed by the regulations, based on a deemed daily capacity of eighty-eight thousand barrels, or such other deemed capacity as prescribed by the regulations; and

(b) the municipal taxes payable in respect of a liquified natural gas plant are such amount as prescribed by the regulations,

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.

(2) Subsection (1) applies to

(a) the 2004-05 and subsequent municipal taxation years with respect to the oil refinery referred to in clause 2(1)(a); and

(b) such municipal taxation year as the regulations prescribe and subsequent taxation years with respect to a liquified natural gas plant.

(3) Notwithstanding subsection (1),

(a) for each municipal taxation year commencing with the 2005-06 municipal taxation year, the amount of forty-one dollars per barrel referred to in clause (1)(a) or such other dollar amount as prescribed by the regulations for the purpose of clause (1)(a); and

(b) for each municipal taxation year after the first municipal taxation year to which an amount of property taxes determined by the regulations for the purpose of clause (1)(b) applies, that amount,

shall be increased each year by the increase in the Nova Scotia Consumer Price Index, All Items, Nova Scotia as of December 31st in the year immediately preceding the municipal taxation year.

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 uniform assessment for the municipality shall be calculated based on

(a) with respect to the oil refinery referred to in clause 2(1)(a), a value of one hundred and ten million three hundred and thirty-six thousand four hundred dollars for the 2004-05 municipal taxation year or such other amount as is prescribed by the regulations; and

(b) with respect to a liquified natural gas plant, the deemed value determined by the regulations,

adjusted each year in the same manner as amounts are adjusted pursuant to subsection 2(3).

4 Section 519 of the Municipal Government Act does not apply to this Act.

5 (1) The Governor in Council may make regulations

(a) prescribing the amount payable per barrel of daily capacity pursuant to clause 2(1)(a);

(b) prescribing the deemed daily capacity for the purpose of clause 2(1)(a);

(c) after consultation with any affected municipality, prescribing the taxes payable pursuant to clause 2(1)(b) and the first municipal taxation year to which those taxes apply;

(d) prescribing municipal taxes or rates that are not payable by virtue of subsection 2(1);

(e) prescribing capitalized value for the purpose of clause 3(a);

(f) prescribing capitalized value for the purpose of clause 3(b);

(g) defining any word or expression used but not defined in this Act;

(h) deemed necessary or advisable to carry out effectively the intent and purpose of this Act.

(2) The exercise by the Governor in Council of the authority contained in subsection (1) is regulations within the meaning of the Regulations Act.

6 This Act has effect on and after April 1, 2004, upon the Governor in Council so ordering by proclamation.

[home] [bills] 2003 (2nd session) bills

This page and its contents published by the Office of the Legislative Counsel, Nova Scotia House of Assembly, and © 2004 Crown in right of Nova Scotia. Created May 21, 2004. Send comments to legc.office@gov.ns.ca.