Acts and Regulations

2017, c.18 - Local Governance Act

Section 1
Disposition versions

Full text
Definitions and interpretation
1(1)The following definitions apply in this Act.
“clerk” means a clerk of a local government appointed under section 71.(greffier)
“council” means the mayor and councillors of a local government.(conseil)
“councillor” means a member of a council other than a mayor.(conseiller)
“economic development” means any activity that a local government may undertake to expand or maintain the local government tax base.(développement économique)
“emergency” includes a situation in which there is imminent danger to public safety or of serious harm to premises or to a building or other structure.(situation d’urgence)
“generation facility” means a generation facility as defined in the Electricity Act.(installation de production)
“local government” means a municipality, rural community or regional municipality.(gouvernement local)
“local government tax base” means a municipal tax base, rural community tax base or regional municipality tax base.(assiette fiscale du gouvernement local)
“local service district” Repealed: 2021, c.44, s.4
“local service district tax base” Repealed: 2021, c.44, s.4
“member of council” means a mayor or a councillor.(membre du conseil)
“Minister” means the Minister of Local Government and includes anyone designated by the Minister to act on the Minister’s behalf.(ministre)
“municipality” means a city, town or village.(municipalité)
“Municipal Electoral Officer” means the Municipal Electoral Officer under the Municipal Elections Act.(directeur des élections municipales)
“municipal purposes” means the purposes set out in section 5.(fins municipales)
“municipal tax base” means the amount computed on or before October 15 or as soon afterwards as the circumstances permit in the year previous to the year in respect of which the equalization grant under the Community Funding Act is determined as(assiette fiscale municipale)
(a) the total assessed value of all real property liable to taxation under the Assessment Act in a municipality, excluding
(i) real property owned by the municipality,
(ii) real property of utility commissions owned by the municipality, and
(iii) real property referred to in paragraph (b.1) of the definition “real property” under the Assessment Act,
(b) the assessed value of all real property in a municipality owned by the Crown in right of the Province,
(c) the assessed value of all real property in a municipality owned by the Crown in right of Canada, and
(d) the assessed value of real property in a municipality that is exempt from taxation under paragraph 4(1)(l) of the Assessment Act.
“Provincial Court” means the Provincial Court of New Brunswick.(Cour provinciale)
“regional municipality tax base” means the amount computed on or before October 15 or as soon afterwards as the circumstances permit in the year previous to the year in respect of which the equalization grant under the Community Funding Act is determined as (assiette fiscale de la municipalité régionale)
(a) the total assessed value of all real property liable to taxation under the Assessment Act in a regional municipality, excluding
(i) real property owned by the regional municipality,
(ii) real property of utility commissions owned by the regional municipality, and
(iii) real property referred to in paragraph (b.1) of the definition “real property” under the Assessment Act,
(b) the assessed value of all real property in a regional municipality owned by the Crown in right of the Province,
(c) the assessed value of all real property in a regional municipality owned by the Crown in right of Canada, and
(d) the assessed value of real property in a regional municipality that is exempt from taxation under paragraph 4(1)(l) of the Assessment Act.
“regional service commission” means a regional service commission established under the Regional Service Delivery Act.(commission de services régionaux)
“rescue services” does not include fire-related rescue services.(services de sauvetage)
“rural community tax base” means the amount computed on or before October 15 or as soon afterwards as the circumstances permit in the year previous to the year in respect of which the equalization grant under the Community Funding Act is determined as (assiette fiscale de la communauté rurale)
(a) the total assessed value of all real property liable to taxation under the Assessment Act in a rural community, excluding
(i) real property owned by the rural community,
(ii) real property of utility commissions owned by the rural community, and
(iii) real property referred to in paragraph (b.1) of the definition “real property” under the Assessment Act,
(b) the assessed value of all real property in a rural community owned by the Crown in right of the Province,
(c) the assessed value of all real property in a rural community owned by the Crown in right of Canada, and
(d) the assessed value of real property in a rural community that is exempt from taxation under paragraph 4(1)(l) of the Assessment Act.
“rural district” means, in a service region, the unincorporated area inside the territorial limits outlined by regulation.(district rural)
“rural district tax base” means the amount computed on or before October 15 or as soon afterwards as the circumstances permit in the year previous to the year in respect of which the equalization grant under the Community Funding Act is determined as (assiette fiscale du district rural)
(a) the total assessed value of all real property liable to taxation under the Assessment Act in a rural district, excluding real property referred to in paragraph (b.1) of the definition “real property” under the Assessment Act,
(b) the assessed value of all real property in a rural district owned by the Crown in right of the Province, and
(c) the assessed value of all real property in a rural district owned by the Crown in right of Canada.
“service region” means a portion of the Province, described and identified by regulation under the Regional Service Delivery Act, that is served by a regional service commission.(région de services)
“user charge” includes(redevance d’usage)
(a) a rate or charge calculated by measuring the consumption of a service being supplied by means of a meter or other mechanical device,
(b) a rate or charge calculated by measuring the units of service consumed by or provided to a user of a service,
(c) a flat rate or charge imposed upon one or more different classes of users, provided the flat rate or charge is uniform within each class,
(d) with respect to water or wastewater disposal services,
(i) a separate charge for each type of plumbing fixture installed in the premises receiving the service, or
(ii) a rate or charge based on the frontage of the property in respect of which the service is provided, that may be imposed on one or more classes of users of the service and that may vary within each class,
(e) with respect to wastewater disposal services, a rate or charge based on a percentage of the water service charge, or
(f) any combination of the rates or charges described in paragraphs (a) to (e),
but does not include a rate or charge calculated by reference to the value of the real property in respect of which the service is being supplied or the utility is being operated.
“ward” includes district.(quartier)
1(2)In this Act, a reference to a local government is a reference to the body corporate or to the area inside the territorial limits of the local government, as the context requires.
2020, c.25, s.70; 2021, c.44, s.4; 2022, c.40, s.1; 2023, c.40, s.20
Definitions and interpretation
1(1)The following definitions apply in this Act.
“clerk” means a clerk of a local government appointed under section 71.(greffier)
“council” means the mayor and councillors of a local government.(conseil)
“councillor” means a member of a council other than a mayor.(conseiller)
“economic development” means any activity that a local government may undertake to expand or maintain the local government tax base.(développement économique)
“emergency” includes a situation in which there is imminent danger to public safety or of serious harm to premises or to a building or other structure.(situation d’urgence)
“generation facility” means a generation facility as defined in the Electricity Act.(installation de production)
“local government” means a municipality, rural community or regional municipality.(gouvernement local)
“local government tax base” means a municipal tax base, rural community tax base or regional municipality tax base.(assiette fiscale du gouvernement local)
“local service district” Repealed: 2021, c.44, s.4
“local service district tax base” Repealed: 2021, c.44, s.4
“member of council” means a mayor or a councillor.(membre du conseil)
“Minister” means the Minister of Local Government and Local Governance Reform and includes anyone designated by the Minister to act on the Minister’s behalf.(ministre)
“municipality” means a city, town or village.(municipalité)
“Municipal Electoral Officer” means the Municipal Electoral Officer under the Municipal Elections Act.(directeur des élections municipales)
“municipal purposes” means the purposes set out in section 5.(fins municipales)
“municipal tax base” means the amount computed on or before October 15 or as soon afterwards as the circumstances permit in the year previous to the year in respect of which the equalization grant under the Community Funding Act is determined as(assiette fiscale municipale)
(a) the total assessed value of all real property liable to taxation under the Assessment Act in a municipality, excluding
(i) real property owned by the municipality,
(ii) real property of utility commissions owned by the municipality, and
(iii) real property referred to in paragraph (b.1) of the definition “real property” under the Assessment Act,
(b) the assessed value of all real property in a municipality owned by the Crown in right of the Province,
(c) the assessed value of all real property in a municipality owned by the Crown in right of Canada, and
(d) the assessed value of real property in a municipality that is exempt from taxation under paragraph 4(1)(l) of the Assessment Act.
“Provincial Court” means the Provincial Court of New Brunswick.(Cour provinciale)
“regional municipality tax base” means the amount computed on or before October 15 or as soon afterwards as the circumstances permit in the year previous to the year in respect of which the equalization grant under the Community Funding Act is determined as (assiette fiscale de la municipalité régionale)
(a) the total assessed value of all real property liable to taxation under the Assessment Act in a regional municipality, excluding
(i) real property owned by the regional municipality,
(ii) real property of utility commissions owned by the regional municipality, and
(iii) real property referred to in paragraph (b.1) of the definition “real property” under the Assessment Act,
(b) the assessed value of all real property in a regional municipality owned by the Crown in right of the Province,
(c) the assessed value of all real property in a regional municipality owned by the Crown in right of Canada, and
(d) the assessed value of real property in a regional municipality that is exempt from taxation under paragraph 4(1)(l) of the Assessment Act.
“regional service commission” means a regional service commission established under the Regional Service Delivery Act.(commission de services régionaux)
“rescue services” does not include fire-related rescue services.(services de sauvetage)
“rural community tax base” means the amount computed on or before October 15 or as soon afterwards as the circumstances permit in the year previous to the year in respect of which the equalization grant under the Community Funding Act is determined as (assiette fiscale de la communauté rurale)
(a) the total assessed value of all real property liable to taxation under the Assessment Act in a rural community, excluding
(i) real property owned by the rural community,
(ii) real property of utility commissions owned by the rural community, and
(iii) real property referred to in paragraph (b.1) of the definition “real property” under the Assessment Act,
(b) the assessed value of all real property in a rural community owned by the Crown in right of the Province,
(c) the assessed value of all real property in a rural community owned by the Crown in right of Canada, and
(d) the assessed value of real property in a rural community that is exempt from taxation under paragraph 4(1)(l) of the Assessment Act.
“rural district” means, in a service region, the unincorporated area inside the territorial limits outlined by regulation.(district rural)
“rural district tax base” means the amount computed on or before October 15 or as soon afterwards as the circumstances permit in the year previous to the year in respect of which the equalization grant under the Community Funding Act is determined as (assiette fiscale du district rural)
(a) the total assessed value of all real property liable to taxation under the Assessment Act in a rural district, excluding real property referred to in paragraph (b.1) of the definition “real property” under the Assessment Act,
(b) the assessed value of all real property in a rural district owned by the Crown in right of the Province, and
(c) the assessed value of all real property in a rural district owned by the Crown in right of Canada.
“service region” means a portion of the Province, described and identified by regulation under the Regional Service Delivery Act, that is served by a regional service commission.(région de services)
“user charge” includes(redevance d’usage)
(a) a rate or charge calculated by measuring the consumption of a service being supplied by means of a meter or other mechanical device,
(b) a rate or charge calculated by measuring the units of service consumed by or provided to a user of a service,
(c) a flat rate or charge imposed upon one or more different classes of users, provided the flat rate or charge is uniform within each class,
(d) with respect to water or wastewater disposal services,
(i) a separate charge for each type of plumbing fixture installed in the premises receiving the service, or
(ii) a rate or charge based on the frontage of the property in respect of which the service is provided, that may be imposed on one or more classes of users of the service and that may vary within each class,
(e) with respect to wastewater disposal services, a rate or charge based on a percentage of the water service charge, or
(f) any combination of the rates or charges described in paragraphs (a) to (e),
but does not include a rate or charge calculated by reference to the value of the real property in respect of which the service is being supplied or the utility is being operated.
“ward” includes district.(quartier)
1(2)In this Act, a reference to a local government is a reference to the body corporate or to the area inside the territorial limits of the local government, as the context requires.
2020, c.25, s.70; 2021, c.44, s.4; 2022, c.40, s.1
Definitions and interpretation
1(1)The following definitions apply in this Act.
“clerk” means a clerk of a local government appointed under section 71.(greffier)
“council” means the mayor and councillors of a local government.(conseil)
“councillor” means a member of a council other than a mayor.(conseiller)
“economic development” means any activity that a local government may undertake to expand or maintain the local government tax base.(développement économique)
“emergency” includes a situation in which there is imminent danger to public safety or of serious harm to premises or to a building or other structure.(situation d’urgence)
“generation facility” means a generation facility as defined in the Electricity Act.(installation de production)
“local government” means a municipality, rural community or regional municipality.(gouvernement local)
“local government tax base” means a municipal tax base, rural community tax base or regional municipality tax base.(assiette fiscale du gouvernement local)
“local service district” means an unincorporated area inside the territorial limits defined by regulation.(district de services locaux)
“local service district tax base” means the amount computed on or before October 15 or as soon afterwards as the circumstances permit in the year previous to the year in respect of which the community funding and equalization grant under the Community Funding Act is determined as(assiette fiscale du district de services locaux)
(a) the total assessed value of all real property liable to taxation under the Assessment Act in a local service district, excluding real property referred to in paragraph (b.1) of the definition “real property” under the Assessment Act;
(b) the assessed value of all real property in a local service district owned by the Crown in right of the Province;
(c) the assessed value of real property in a local service district owned by the Crown in right of Canada; and
(d) one-half of the assessed value of any real property in a local service district referred to in paragraphs (a), (b) and (c) that is “non-residential property” as defined under section 1 of the Assessment Act.
“member of council” means a mayor or a councillor.(membre du conseil)
“Minister” means the Minister of Local Government and Local Governance Reform and includes anyone designated by the Minister to act on the Minister’s behalf.(ministre)
“municipality” means a city, town or village.(municipalité)
“Municipal Electoral Officer” means the Municipal Electoral Officer under the Municipal Elections Act.(directeur des élections municipales)
“municipal purposes” means the purposes set out in section 5.(fins municipales)
“municipal tax base” means the amount computed on or before October 15 or as soon afterwards as the circumstances permit in the year previous to the year in respect of which the community funding and equalization grant under the Community Funding Act is determined as(assiette fiscale municipale)
(a) the total assessed value of all real property liable to taxation under the Assessment Act in a municipality, excluding
(i) real property owned by the municipality,
(ii) real property of utility commissions owned by the municipality, and
(iii) real property referred to in paragraph (b.1) of the definition “real property” under the Assessment Act;
(b) the assessed value of all real property in a municipality owned by the Crown in right of the Province;
(c) the assessed value of real property in a municipality owned by the Crown in right of Canada;
(d) the assessed value of real property in a municipality that is exempt from taxation under paragraph 4(1)(l) of the Assessment Act; and
(e) one-half of the assessed value of any real property in a municipality referred to in paragraphs (a), (b) and (c) that is “non-residential property” as defined under section 1 of the Assessment Act.
“Provincial Court” means the Provincial Court of New Brunswick.(Cour provinciale)
“regional municipality tax base” means the amount computed on or before October 15 or as soon afterwards as the circumstances permit in the year previous to the year in respect of which the community funding and equalization grant under the Community Funding Act is determined as(assiette fiscale de la municipalité régionale)
(a) the total assessed value of all real property liable to taxation under the Assessment Act in a regional municipality, excluding
(i) real property owned by the regional municipality,
(ii) real property of utility commissions owned by the regional municipality, and
(iii) real property referred to in paragraph (b.1) of the definition “real property” under the Assessment Act;
(b) the assessed value of all real property in a regional municipality owned by the Crown in right of the Province;
(c) the assessed value of real property in a regional municipality owned by the Crown in right of Canada;
(d) the assessed value of real property in a regional municipality that is exempt from taxation under paragraph 4(1)(l) of the Assessment Act; and
(e) one-half of the assessed value of any real property in a regional municipality referred to in paragraphs (a), (b) and (c) that is “non-residential property” as defined under section 1 of the Assessment Act.
“regional service commission” means a regional service commission established under the Regional Service Delivery Act.(commission de services régionaux)
“rescue services” does not include fire-related rescue services.(services de sauvetage)
“rural community tax base” means the amount computed on or before October 15 or as soon afterwards as the circumstances permit in the year previous to the year in respect of which the community funding and equalization grant under the Community Funding Act is determined as(assiette fiscale de la communauté rurale)
(a) the total assessed value of all real property liable to taxation under the Assessment Act in a rural community, excluding
(i) real property owned by the rural community,
(ii) real property of utility commissions owned by the rural community, and
(iii) real property referred to in paragraph (b.1) of the definition “real property” under the Assessment Act;
(b) the assessed value of all real property in a rural community owned by the Crown in right of the Province;
(c) the assessed value of real property in a rural community owned by the Crown in right of Canada;
(d) the assessed value of real property in a rural community that is exempt from taxation under paragraph 4(1)(l) of the Assessment Act; and
(e) one-half of the assessed value of any real property in a rural community referred to in paragraphs (a), (b) and (c) that is “non-residential property” as defined under section 1 of the Assessment Act.
“user charge” includes(redevance d’usage)
(a) a rate or charge calculated by measuring the consumption of a service being supplied by means of a meter or other mechanical device,
(b) a rate or charge calculated by measuring the units of service consumed by or provided to a user of a service,
(c) a flat rate or charge imposed upon one or more different classes of users, provided the flat rate or charge is uniform within each class,
(d) with respect to water or wastewater disposal services,
(i) a separate charge for each type of plumbing fixture installed in the premises receiving the service, or
(ii) a rate or charge based on the frontage of the property in respect of which the service is provided, that may be imposed on one or more classes of users of the service and that may vary within each class,
(e) with respect to wastewater disposal services, a rate or charge based on a percentage of the water service charge, or
(f) any combination of the rates or charges described in paragraphs (a) to (e),
but does not include a rate or charge calculated by reference to the value of the real property in respect of which the service is being supplied or the utility is being operated.
“ward” includes district.(quartier)
1(2)In this Act, a reference to a local government is a reference to the body corporate or to the area inside the territorial limits of the local government, as the context requires.
2020, c.25, s.70
Definitions and interpretation
1(1)The following definitions apply in this Act.
“clerk” means a clerk of a local government appointed under section 71.(greffier)
“council” means the mayor and councillors of a local government.(conseil)
“councillor” means a member of a council other than a mayor.(conseiller)
“economic development” means any activity that a local government may undertake to expand or maintain the local government tax base.(développement économique)
“emergency” includes a situation in which there is imminent danger to public safety or of serious harm to premises or to a building or other structure.(situation d’urgence)
“generation facility” means a generation facility as defined in the Electricity Act.(installation de production)
“local government” means a municipality, rural community or regional municipality.(gouvernement local)
“local government tax base” means a municipal tax base, rural community tax base or regional municipality tax base.(assiette fiscale du gouvernement local)
“local service district” means an unincorporated area inside the territorial limits defined by regulation.(district de services locaux)
“local service district tax base” means the amount computed on or before October 15 or as soon afterwards as the circumstances permit in the year previous to the year in respect of which the community funding and equalization grant under the Community Funding Act is determined as(assiette fiscale du district de services locaux)
(a) the total assessed value of all real property liable to taxation under the Assessment Act in a local service district, excluding real property referred to in paragraph (b.1) of the definition “real property” under the Assessment Act;
(b) the assessed value of all real property in a local service district owned by the Crown in right of the Province;
(c) the assessed value of real property in a local service district owned by the Crown in right of Canada; and
(d) one-half of the assessed value of any real property in a local service district referred to in paragraphs (a), (b) and (c) that is “non-residential property” as defined under section 1 of the Assessment Act.
“member of council” means a mayor or a councillor.(membre du conseil)
“Minister” means the Minister of Environment and Local Government and includes anyone designated by the Minister to act on the Minister’s behalf.(ministre)
“municipality” means a city, town or village.(municipalité)
“Municipal Electoral Officer” means the Municipal Electoral Officer under the Municipal Elections Act.(directeur des élections municipales)
“municipal purposes” means the purposes set out in section 5.(fins municipales)
“municipal tax base” means the amount computed on or before October 15 or as soon afterwards as the circumstances permit in the year previous to the year in respect of which the community funding and equalization grant under the Community Funding Act is determined as(assiette fiscale municipale)
(a) the total assessed value of all real property liable to taxation under the Assessment Act in a municipality, excluding
(i) real property owned by the municipality,
(ii) real property of utility commissions owned by the municipality, and
(iii) real property referred to in paragraph (b.1) of the definition “real property” under the Assessment Act;
(b) the assessed value of all real property in a municipality owned by the Crown in right of the Province;
(c) the assessed value of real property in a municipality owned by the Crown in right of Canada;
(d) the assessed value of real property in a municipality that is exempt from taxation under paragraph 4(1)(l) of the Assessment Act; and
(e) one-half of the assessed value of any real property in a municipality referred to in paragraphs (a), (b) and (c) that is “non-residential property” as defined under section 1 of the Assessment Act.
“Provincial Court” means the Provincial Court of New Brunswick.(Cour provinciale)
“regional municipality tax base” means the amount computed on or before October 15 or as soon afterwards as the circumstances permit in the year previous to the year in respect of which the community funding and equalization grant under the Community Funding Act is determined as(assiette fiscale de la municipalité régionale)
(a) the total assessed value of all real property liable to taxation under the Assessment Act in a regional municipality, excluding
(i) real property owned by the regional municipality,
(ii) real property of utility commissions owned by the regional municipality, and
(iii) real property referred to in paragraph (b.1) of the definition “real property” under the Assessment Act;
(b) the assessed value of all real property in a regional municipality owned by the Crown in right of the Province;
(c) the assessed value of real property in a regional municipality owned by the Crown in right of Canada;
(d) the assessed value of real property in a regional municipality that is exempt from taxation under paragraph 4(1)(l) of the Assessment Act; and
(e) one-half of the assessed value of any real property in a regional municipality referred to in paragraphs (a), (b) and (c) that is “non-residential property” as defined under section 1 of the Assessment Act.
“regional service commission” means a regional service commission established under the Regional Service Delivery Act.(commission de services régionaux)
“rescue services” does not include fire-related rescue services.(services de sauvetage)
“rural community tax base” means the amount computed on or before October 15 or as soon afterwards as the circumstances permit in the year previous to the year in respect of which the community funding and equalization grant under the Community Funding Act is determined as(assiette fiscale de la communauté rurale)
(a) the total assessed value of all real property liable to taxation under the Assessment Act in a rural community, excluding
(i) real property owned by the rural community,
(ii) real property of utility commissions owned by the rural community, and
(iii) real property referred to in paragraph (b.1) of the definition “real property” under the Assessment Act;
(b) the assessed value of all real property in a rural community owned by the Crown in right of the Province;
(c) the assessed value of real property in a rural community owned by the Crown in right of Canada;
(d) the assessed value of real property in a rural community that is exempt from taxation under paragraph 4(1)(l) of the Assessment Act; and
(e) one-half of the assessed value of any real property in a rural community referred to in paragraphs (a), (b) and (c) that is “non-residential property” as defined under section 1 of the Assessment Act.
“user charge” includes(redevance d’usage)
(a) a rate or charge calculated by measuring the consumption of a service being supplied by means of a meter or other mechanical device,
(b) a rate or charge calculated by measuring the units of service consumed by or provided to a user of a service,
(c) a flat rate or charge imposed upon one or more different classes of users, provided the flat rate or charge is uniform within each class,
(d) with respect to water or wastewater disposal services,
(i) a separate charge for each type of plumbing fixture installed in the premises receiving the service, or
(ii) a rate or charge based on the frontage of the property in respect of which the service is provided, that may be imposed on one or more classes of users of the service and that may vary within each class,
(e) with respect to wastewater disposal services, a rate or charge based on a percentage of the water service charge, or
(f) any combination of the rates or charges described in paragraphs (a) to (e),
but does not include a rate or charge calculated by reference to the value of the real property in respect of which the service is being supplied or the utility is being operated.
“ward” includes district.(quartier)
1(2)In this Act, a reference to a local government is a reference to the body corporate or to the area inside the territorial limits of the local government, as the context requires.
Definitions and interpretation
1(1)The following definitions apply in this Act.
“clerk” means a clerk of a local government appointed under section 71.(greffier)
“council” means the mayor and councillors of a local government.(conseil)
“councillor” means a member of a council other than a mayor.(conseiller)
“economic development” means any activity that a local government may undertake to expand or maintain the local government tax base.(développement économique)
“emergency” includes a situation in which there is imminent danger to public safety or of serious harm to premises or to a building or other structure.(situation d’urgence)
“generation facility” means a generation facility as defined in the Electricity Act.(installation de production)
“local government” means a municipality, rural community or regional municipality.(gouvernement local)
“local government tax base” means a municipal tax base, rural community tax base or regional municipality tax base.(assiette fiscale du gouvernement local)
“local service district” means an unincorporated area inside the territorial limits defined by regulation.(district de services locaux)
“local service district tax base” means the amount computed on or before October 15 or as soon afterwards as the circumstances permit in the year previous to the year in respect of which the community funding and equalization grant under the Community Funding Act is determined as(assiette fiscale du district de services locaux)
(a) the total assessed value of all real property liable to taxation under the Assessment Act in a local service district, excluding real property referred to in paragraph (b.1) of the definition “real property” under the Assessment Act;
(b) the assessed value of all real property in a local service district owned by the Crown in right of the Province;
(c) the assessed value of real property in a local service district owned by the Crown in right of Canada; and
(d) one-half of the assessed value of any real property in a local service district referred to in paragraphs (a), (b) and (c) that is “non-residential property” as defined under section 1 of the Assessment Act.
“member of council” means a mayor or a councillor.(membre du conseil)
“Minister” means the Minister of Environment and Local Government and includes anyone designated by the Minister to act on the Minister’s behalf.(ministre)
“municipality” means a city, town or village.(municipalité)
“Municipal Electoral Officer” means the Municipal Electoral Officer under the Municipal Elections Act.(directeur des élections municipales)
“municipal purposes” means the purposes set out in section 5.(fins municipales)
“municipal tax base” means the amount computed on or before October 15 or as soon afterwards as the circumstances permit in the year previous to the year in respect of which the community funding and equalization grant under the Community Funding Act is determined as(assiette fiscale municipale)
(a) the total assessed value of all real property liable to taxation under the Assessment Act in a municipality, excluding
(i) real property owned by the municipality,
(ii) real property of utility commissions owned by the municipality, and
(iii) real property referred to in paragraph (b.1) of the definition “real property” under the Assessment Act;
(b) the assessed value of all real property in a municipality owned by the Crown in right of the Province;
(c) the assessed value of real property in a municipality owned by the Crown in right of Canada;
(d) the assessed value of real property in a municipality that is exempt from taxation under paragraph 4(1)(l) of the Assessment Act; and
(e) one-half of the assessed value of any real property in a municipality referred to in paragraphs (a), (b) and (c) that is “non-residential property” as defined under section 1 of the Assessment Act.
“Provincial Court” means the Provincial Court of New Brunswick.(Cour provinciale)
“regional municipality tax base” means the amount computed on or before October 15 or as soon afterwards as the circumstances permit in the year previous to the year in respect of which the community funding and equalization grant under the Community Funding Act is determined as(assiette fiscale de la municipalité régionale)
(a) the total assessed value of all real property liable to taxation under the Assessment Act in a regional municipality, excluding
(i) real property owned by the regional municipality,
(ii) real property of utility commissions owned by the regional municipality, and
(iii) real property referred to in paragraph (b.1) of the definition “real property” under the Assessment Act;
(b) the assessed value of all real property in a regional municipality owned by the Crown in right of the Province;
(c) the assessed value of real property in a regional municipality owned by the Crown in right of Canada;
(d) the assessed value of real property in a regional municipality that is exempt from taxation under paragraph 4(1)(l) of the Assessment Act; and
(e) one-half of the assessed value of any real property in a regional municipality referred to in paragraphs (a), (b) and (c) that is “non-residential property” as defined under section 1 of the Assessment Act.
“regional service commission” means a regional service commission established under the Regional Service Delivery Act.(commission de services régionaux)
“rescue services” does not include fire-related rescue services.(services de sauvetage)
“rural community tax base” means the amount computed on or before October 15 or as soon afterwards as the circumstances permit in the year previous to the year in respect of which the community funding and equalization grant under the Community Funding Act is determined as(assiette fiscale de la communauté rurale)
(a) the total assessed value of all real property liable to taxation under the Assessment Act in a rural community, excluding
(i) real property owned by the rural community,
(ii) real property of utility commissions owned by the rural community, and
(iii) real property referred to in paragraph (b.1) of the definition “real property” under the Assessment Act;
(b) the assessed value of all real property in a rural community owned by the Crown in right of the Province;
(c) the assessed value of real property in a rural community owned by the Crown in right of Canada;
(d) the assessed value of real property in a rural community that is exempt from taxation under paragraph 4(1)(l) of the Assessment Act; and
(e) one-half of the assessed value of any real property in a rural community referred to in paragraphs (a), (b) and (c) that is “non-residential property” as defined under section 1 of the Assessment Act.
“user charge” includes(redevance d’usage)
(a) a rate or charge calculated by measuring the consumption of a service being supplied by means of a meter or other mechanical device,
(b) a rate or charge calculated by measuring the units of service consumed by or provided to a user of a service,
(c) a flat rate or charge imposed upon one or more different classes of users, provided the flat rate or charge is uniform within each class,
(d) with respect to water or wastewater disposal services,
(i) a separate charge for each type of plumbing fixture installed in the premises receiving the service, or
(ii) a rate or charge based on the frontage of the property in respect of which the service is provided, that may be imposed on one or more classes of users of the service and that may vary within each class,
(e) with respect to wastewater disposal services, a rate or charge based on a percentage of the water service charge, or
(f) any combination of the rates or charges described in paragraphs (a) to (e),
but does not include a rate or charge calculated by reference to the value of the real property in respect of which the service is being supplied or the utility is being operated.
“ward” includes district.(quartier)
1(2)In this Act, a reference to a local government is a reference to the body corporate or to the area inside the territorial limits of the local government, as the context requires.