BILL NO. 92

(as introduced)

1st Session, 60th General Assembly
Nova Scotia
55 Elizabeth II, 2006



Government Bill



Assessment Act
(amended)



The Honouable Jamie Muir
Minister of Service Nova Scotia and Municipal Relations



First Reading: November 8, 2006

(Explanatory Note)

Second Reading: November 14, 2006

Third Reading: November 23, 2006 (WITH COMMITTEE AMENDMENTS) (LINK TO BILL AS PASSED)

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Explanatory Note

This Bill amends the Assessment Act to extend the cap on taxable assessed value to the 2008-09 and subsequent municipal taxation years.

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An Act to Amend Chapter 23
of the Revised Statutes, 1989,
the Assessment Act

Be it enacted by the Governor and Assembly as follows:

1 (1) Subsection 45A(12) of Chapter 23 of the Revised Statutes, 1989, the Assessment Act, as enacted by Chapter 10 of the Acts of 2004, is amended by

(a) striking out clauses (a) to (c) and substituting "for each municipal taxation year"; and

(b) adding "before December 31st in the immediately preceding municipal taxation year" immediately after "table" in the third last line.

(2) Subsection 45A(14) of Chapter 23, as enacted by Chapter 10 of the Acts of 2004, is amended by striking out ", 2006-07 and 2007-08" in the first and second lines and substituting "and subsequent ".

2 This Act comes into force on such day as the Governor in Council orders and declares by proclamation.

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