Acts and Regulations

2021-47 - Real Property Tax Act

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NEW BRUNSWICK
REGULATION 2021-47
under the
Real Property Tax Act
(O.C. 2021-159)
Filed June 7, 2021
1Subsection 10.3(1) of New Brunswick Regulation 84-75 under the Real Property Tax Act is repealed and the following is substituted: 
10.3(1)Subject to subsection 5(9) of the Act and to subsection (2), when real property that continued to be registered in the program at the end of 1997 by operation of paragraph 7.1(1)(a) or that was registered under the program after 1997 is subdivided into two or more parcels, the real property shall be deregistered and all the deferred taxes are due and payable.