Acts and Regulations

A-14 - Assessment Act

Section 1
Disposition versions

Full text
Definitions
1In this Act
“agricultural fair association” and “agricultural society” Repealed: 2017, c.55, s.3
“agricultural fair association” means an agricultural fair association as defined in the Companies Act; (association de foires agricoles)
“agricultural society” means an agricultural society as defined in the Companies Act;(société agricole)
“assessment list” Repealed: 2019, c.11, s.1
“assessment and tax roll” Repealed: 2019, c.11, s.1
“Board” means the Assessment and Planning Appeal Board established under the Assessment and Planning Appeal Board Act;(Commission)
“Board” or “Tax Agreement Board” Repealed: 1977, c.6, s.1
“business assessment” Repealed: 1982, c.7, s.1
“business property” Repealed: 1982, c.7, s.1
“Chairperson” means the Chairperson of the Board;(président)
“Director” means the Executive Director of Assessment as appointed by Service New Brunswick and includes any person designated by the Director to act on the Director’s behalf;(directeur)
“heavy industrial property” means (biens industriels lourds)
(a) real property that is used or is intended to be used primarily for
(i) milling pulp and producing paper or textiles,
(ii) processing timber and manufacturing secondary wood products, in the case of a mill that, over a 5-year period determined in accordance with the regulations, has an average wood consumption that exceeds the amount prescribed by regulation,
(iii) manufacturing or processing products, materials or substances prescribed by regulation,
(iv) manufacturing or processing products, materials or substances, in the case of a building or structure that exceeds the square footage prescribed by regulation or in the case of buildings and structures located on the same land that together exceed that square footage,
(v) manufacturing or processing products, materials or substances prescribed by regulation, in the case of a building or structure that exceeds the square footage prescribed by regulation for the prescribed product, material or substance or in the case of buildings and structures located on the same land that together exceed that square footage,
(vi) mining,
(vii) oil extraction or refining,
(viii) gas extraction or refining,
(ix) liquefied natural gas holding, storage and processing and includes any pipe lines supplying the holding or storage tanks and any pipe lines connecting the holding or storage tanks to a terminal,
(x) crude oil storage, in the case of crude oil storage tanks connected to an oil refinery, and includes any pipe lines connecting the storage tanks to the refinery,
(xi) electricity generation but does not include a wind farm or solar farm, or
(xii) any other use prescribed by regulation; and
(b) real property that forms an integrated site with real property referred to in paragraph (a), whether that real property is located on the same site or on another site;
“local government” means a local government as defined in subsection 1(1) of the Local Governance Act;(gouvernement local)
“Minister” Repealed: 1989, c.N-5.01, s.31
“Minister of Agriculture, Aquaculture and Fisheries” includes any person designated by the Minister of Agriculture, Aquaculture and Fisheries to act on his or her behalf for the purposes of paragraph 4(1)(f);(ministre de l’Agriculture, de l’Aquaculture et des Pêches)
“Minister of Aquaculture and Fisheries” Repealed: 2019, c.2, s.18
“mobile home” includes(maison mobile)
(a) a portable classroom,
(b) a trailer used as a bunkhouse, and
(c) any trailer that is
(i) designed for or intended to be equipped with wheels, whether or not it is so equipped, and
(ii) constructed or manufactured to provide a residence for one or more persons;
“non-residential property” means(biens non résidentiels)
(a) heavy industrial property, and
(b) all other real property except residential property;
“person” means a person other than the Director and includes a corporation, partnership, credit union, and co-operative;(personne)
“real property” means(biens réels)
(a) land, or
(b) land and buildings including machinery, installations and equipment for providing services to the buildings, and where a building is erected on land under lease, licence or permit from the Crown as referred to in subsection 14(9), such building may be treated as real property separate from the land;
(b.1) any wire, cable, pipe, pole, tower, installation, equipment or thing, or structures other than buildings, forming part of a television broadcasting, transmission or rebroadcasting or retransmission system including a cable television system, a telephone, an electric light, a telegraph or a telecommunication system or any electric power distribution system, including the New Brunswick Power Corporation,
(b.2) all installations, machinery, equipment, apparatus, structures, pipes or pipe lines forming part of a gas holding, storage, transportation, transmission or distribution system,
(b.3) any oil pipe line,
(b.4) the tower and the foundation of a wind turbine,
(c) a mobile home,
(c.1) land on which a mobile home is located,
(d) a trailer used for any purpose for which real property is ordinarily used,
(d.1) land on which a trailer referred to in paragraph (d) is located,
but excludes
(e) subject to paragraph (b.1), structures other than buildings, not providing shelter for people, plant or moveable property, and, subject to paragraphs (b.1) and (b.2), all machinery, equipment, apparatus and installations other than those for providing services to buildings as mentioned in paragraph (b) whether or not the same are affixed to land and buildings,
(f) growing or non-harvested crops in or on land,
(g) all that part of a mine below the surface of the ground,
(h) all minerals, gems, gas, oil, salt, stone, rock, precious or rare earth, moss and fossils in and under land whether owned, leased or permitted,
(i) Repealed: 1977, c.6, s.1
(j) any land, including buildings thereon, used or acquired for use as a public right-of-way, or used as a public square, except all or such part or parts as may be occupied by a tenant, lessee or licensee,
(k) waterpressure tanks owned by a local government,
(l) an electric power distribution system that is contained within a building and is used solely for the purpose of operating processing machinery and equipment,
(m) foundations for machinery and equipment, and
(n) notwithstanding paragraph (b.4), the nacelle of a wind turbine;
“real property assessment list” means the list of all persons in whose name real property is assessed and containing the information prescribed by regulation;(liste d’évaluation de biens réels)
“real property assessment notice” means an assessment notice mailed by the Director stating the real and true value of real property;(avis d’évaluation de biens réels)
“Register” Repealed: 2008, c.56, s.1
“registered mail” includes certified mail;(courrier recommandé)
“residential property” means real property that is(biens résidentiels)
(a) a residence qualified under the Residential Property Tax Relief Act,
(b) a cottage,
(c) an apartment building,
(d) a rooming and boarding house,
(e) a mobile home and mobile home lot,
(f) any other single family residence, duplex or triplex not used for commercial purposes,
(g) a community hall,
(h) a nursing home,
(i) a senior citizens’ home,
(j) a hospital facility,
(k) a subdivided residential building lot separately assessed,
(l) farmland including farm buildings,
(m) freehold timberland and farm woodlots,
(m.1) a school or university, but not including real property or a portion of real property that the Director determines is used for commercial purposes under paragraph 4(1)(l),
(n) such other real property as is specified by regulation;
“Review Register” means a Review Register maintained by the Director under subsection 26(1);(registre des révisions )
“state and condition” means the physical state and condition of the real property assessed, including leasehold improvements and any addition to, deletion from or destruction of the real property;(état et condition)
“tax concession” Repealed: 1982, c.7, s.1
“Tribunal” Repealed: 1983, c.12, s.1
“Vice-Chairperson” means a Vice-Chairperson of the Board.(vice-président)
1965-66, c.110, s.1; 1967, c.25, s.1; 1968, c.15, s.1; 1969, c.22, s.1; 1970, c.8, s.1; 1971, c.16, s.1; 1977, c.6, s.1; 1979, c.6, s.1; 1980, c.6, s.1; 1982, c.7, s.1; 1983, c.12, s.1; 1985, c.4, s.5; 1986, c.8, s.12; 1986, c.13, s.1; 1987, c.7, s.1; 1989, c.N-5.01, s.31; 1989, c.55, s.21; 1990, c.55, s.1; 1991, c.59, s.50; 1992, c.40, s.1; 1992, c.52, s.3; 1996, c.19, s.1; 1997, c.4, s.1; 1998, c.12, s.9; 2001, c.32, s.1; 2002, c.44, s.1; 2003, c.32, s.1; 2005, c.7, s.3; 2007, c.39, s.1; 2008, c.56, s.1; 2017, c.20, s.5; 2017, c.55, s.3; 2019, c.2, s.18; 2019, c.11, s.1; 2022, c.38, s.1; 2022, c.54, s.1; 2023, c.26, s.1
Definitions
1In this Act
“agricultural fair association” and “agricultural society” Repealed: 2017, c.55, s.3
“agricultural fair association” means an agricultural fair association as defined in the Companies Act; (association de foires agricoles)
“agricultural society” means an agricultural society as defined in the Companies Act;(société agricole)
“assessment list” Repealed: 2019, c.11, s.1
“assessment and tax roll” Repealed: 2019, c.11, s.1
“Board” means the Assessment and Planning Appeal Board established under the Assessment and Planning Appeal Board Act;(Commission)
“Board” or “Tax Agreement Board” Repealed: 1977, c.6, s.1
“business assessment” Repealed: 1982, c.7, s.1
“business property” Repealed: 1982, c.7, s.1
“Chairperson” means the Chairperson of the Board;(président)
“Director” means the Executive Director of Assessment as appointed by Service New Brunswick and includes any person designated by the Director to act on the Director’s behalf;(directeur)
“heavy industrial property” means (biens industriels lourds)
(a) real property that is used or is intended to be used primarily for
(i) milling pulp and producing paper or textiles,
(ii) processing timber and manufacturing secondary wood products, in the case of a mill that, over a 5-year period determined in accordance with the regulations, has an average wood consumption that exceeds the amount prescribed by regulation,
(iii) manufacturing or processing products, materials or substances prescribed by regulation,
(iv) manufacturing or processing products, materials or substances, in the case of a building or structure that exceeds the square footage prescribed by regulation or in the case of buildings and structures located on the same land that together exceed that square footage,
(v) manufacturing or processing products, materials or substances prescribed by regulation, in the case of a building or structure that exceeds the square footage prescribed by regulation for the prescribed product, material or substance or in the case of buildings and structures located on the same land that together exceed that square footage,
(vi) mining,
(vii) oil extraction or refining,
(viii) gas extraction or refining,
(ix) liquefied natural gas holding, storage and processing and includes any pipe lines supplying the holding or storage tanks and any pipe lines connecting the holding or storage tanks to a terminal,
(x) crude oil storage, in the case of crude oil storage tanks connected to an oil refinery, and includes any pipe lines connecting the storage tanks to the refinery,
(xi) electricity generation but does not include a wind farm or solar farm, or
(xii) any other use prescribed by regulation; and
(b) real property that forms an integrated site with real property referred to in paragraph (a), whether that real property is located on the same site or on another site;
“local government” means a local government as defined in subsection 1(1) of the Local Governance Act;(gouvernement local)
“Minister” Repealed: 1989, c.N-5.01, s.31
“Minister of Agriculture, Aquaculture and Fisheries” includes any person designated by the Minister of Agriculture, Aquaculture and Fisheries to act on his or her behalf for the purposes of paragraph 4(1)(f);(ministre de l’Agriculture, de l’Aquaculture et des Pêches)
“Minister of Aquaculture and Fisheries” Repealed: 2019, c.2, s.18
“mobile home” includes(maison mobile)
(a) a portable classroom,
(b) a trailer used as a bunkhouse, and
(c) any trailer that is
(i) designed for or intended to be equipped with wheels, whether or not it is so equipped, and
(ii) constructed or manufactured to provide a residence for one or more persons;
“non-residential property” means(biens non résidentiels)
(a) heavy industrial property, and
(b) all other real property except residential property;
“person” means a person other than the Director and includes a corporation, partnership, credit union, and co-operative;(personne)
“real property” means(biens réels)
(a) land, or
(b) land and buildings including machinery, installations and equipment for providing services to the buildings, and where a building is erected on land under lease, licence or permit from the Crown as referred to in subsection 14(9), such building may be treated as real property separate from the land;
(b.1) any wire, cable, pipe, pole, tower, installation, equipment or thing, or structures other than buildings, forming part of a television broadcasting, transmission or rebroadcasting or retransmission system including a cable television system, a telephone, an electric light, a telegraph or a telecommunication system or any electric power distribution system, including the New Brunswick Power Corporation,
(b.2) all installations, machinery, equipment, apparatus, structures, pipes or pipe lines forming part of a gas holding, storage, transportation, transmission or distribution system,
(b.3) any oil pipe line,
(b.4) the tower and the foundation of a wind turbine,
(c) a mobile home,
(c.1) land on which a mobile home is located,
(d) a trailer used for any purpose for which real property is ordinarily used,
(d.1) land on which a trailer referred to in paragraph (d) is located,
but excludes
(e) subject to paragraph (b.1), structures other than buildings, not providing shelter for people, plant or moveable property, and, subject to paragraphs (b.1) and (b.2), all machinery, equipment, apparatus and installations other than those for providing services to buildings as mentioned in paragraph (b) whether or not the same are affixed to land and buildings,
(f) growing or non-harvested crops in or on land,
(g) all that part of a mine below the surface of the ground,
(h) all minerals, gems, gas, oil, salt, stone, rock, precious or rare earth, moss and fossils in and under land whether owned, leased or permitted,
(i) Repealed: 1977, c.6, s.1
(j) any land, including buildings thereon, used or acquired for use as a public right-of-way, or used as a public square, except all or such part or parts as may be occupied by a tenant, lessee or licensee,
(k) waterpressure tanks owned by a local government,
(l) an electric power distribution system that is contained within a building and is used solely for the purpose of operating processing machinery and equipment,
(m) foundations for machinery and equipment, and
(n) notwithstanding paragraph (b.4), the nacelle of a wind turbine;
“real property assessment list” means the list of all persons in whose name real property is assessed and containing the information prescribed by regulation;(liste d’évaluation de biens réels)
“real property assessment notice” means an assessment notice mailed by the Director stating the real and true value of real property;(avis d’évaluation de biens réels)
“Register” Repealed: 2008, c.56, s.1
“registered mail” includes certified mail;(courrier recommandé)
“residential property” means real property that is(biens résidentiels)
(a) a residence qualified under the Residential Property Tax Relief Act,
(b) a cottage,
(c) an apartment building,
(d) a rooming and boarding house,
(e) a mobile home and mobile home lot,
(f) any other single family residence, duplex or triplex not used for commercial purposes,
(g) a community hall,
(h) a nursing home,
(i) a senior citizens’ home,
(j) a hospital facility,
(k) a subdivided residential building lot separately assessed,
(l) farmland including farm buildings,
(m) freehold timberland and farm woodlots,
(m.1) a school or university, but not including real property or a portion of real property that the Director determines is used for commercial purposes under paragraph 4(1)(l),
(n) such other real property as is specified by regulation;
“Review Register” means a Review Register maintained by the Director under subsection 26(1);(registre des révisions )
“tax concession” Repealed: 1982, c.7, s.1
“Tribunal” Repealed: 1983, c.12, s.1
“Vice-Chairperson” means a Vice-Chairperson of the Board.(vice-président)
1965-66, c.110, s.1; 1967, c.25, s.1; 1968, c.15, s.1; 1969, c.22, s.1; 1970, c.8, s.1; 1971, c.16, s.1; 1977, c.6, s.1; 1979, c.6, s.1; 1980, c.6, s.1; 1982, c.7, s.1; 1983, c.12, s.1; 1985, c.4, s.5; 1986, c.8, s.12; 1986, c.13, s.1; 1987, c.7, s.1; 1989, c.N-5.01, s.31; 1989, c.55, s.21; 1990, c.55, s.1; 1991, c.59, s.50; 1992, c.40, s.1; 1992, c.52, s.3; 1996, c.19, s.1; 1997, c.4, s.1; 1998, c.12, s.9; 2001, c.32, s.1; 2002, c.44, s.1; 2003, c.32, s.1; 2005, c.7, s.3; 2007, c.39, s.1; 2008, c.56, s.1; 2017, c.20, s.5; 2017, c.55, s.3; 2019, c.2, s.18; 2019, c.11, s.1; 2022, c.38, s.1; 2022, c.54, s.1
Definitions
1In this Act
“agricultural fair association” and “agricultural society” Repealed: 2017, c.55, s.3
“agricultural fair association” means an agricultural fair association as defined in the Companies Act; (association de foires agricoles)
“agricultural society” means an agricultural society as defined in the Companies Act;(société agricole)
“assessment list” Repealed: 2019, c.11, s.1
“assessment and tax roll” Repealed: 2019, c.11, s.1
“Board” means the Assessment and Planning Appeal Board established under the Assessment and Planning Appeal Board Act;(Commission)
“Board” or “Tax Agreement Board” Repealed: 1977, c.6, s.1
“business assessment” Repealed: 1982, c.7, s.1
“business property” Repealed: 1982, c.7, s.1
“Chairperson” means the Chairperson of the Board;(président)
“Director” means the Executive Director of Assessment as appointed by Service New Brunswick and includes any person designated by the Director to act on the Director’s behalf;(directeur)
“heavy industrial property” means (biens industriels lourds)
(a) real property that is used or is intended to be used primarily for
(i) milling pulp and producing paper or textiles,
(ii) processing timber and manufacturing secondary wood products, in the case of a mill that, over a 5-year period determined in accordance with the regulations, has an average wood consumption that exceeds the amount prescribed by regulation,
(iii) manufacturing or processing products, materials or substances prescribed by regulation,
(iv) manufacturing or processing products, materials or substances, in the case of a building or structure that exceeds the square footage prescribed by regulation or in the case of buildings and structures located on the same land that together exceed that square footage,
(v) manufacturing or processing products, materials or substances prescribed by regulation, in the case of a building or structure that exceeds the square footage prescribed by regulation for the prescribed product, material or substance or in the case of buildings and structures located on the same land that together exceed that square footage,
(vi) mining,
(vii) oil extraction or refining,
(viii) gas extraction or refining,
(ix) liquefied natural gas holding, storage and processing and includes any pipe lines supplying the holding or storage tanks and any pipe lines connecting the holding or storage tanks to a terminal,
(x) crude oil storage, in the case of crude oil storage tanks connected to an oil refinery, and includes any pipe lines connecting the storage tanks to the refinery,
(xi) electricity generation but does not include a wind farm or solar farm, or
(xii) any other use prescribed by regulation; and
(b) real property that forms an integrated site with real property referred to in paragraph (a), whether that real property is located on the same site or on another site;
“local government” means a local government as defined in subsection 1(1) of the Local Governance Act;(gouvernement local)
“Minister” Repealed: 1989, c.N-5.01, s.31
“Minister of Agriculture, Aquaculture and Fisheries” includes any person designated by the Minister of Agriculture, Aquaculture and Fisheries to act on his or her behalf for the purposes of paragraph 4(1)(f);(ministre de l’Agriculture, de l’Aquaculture et des Pêches)
“Minister of Aquaculture and Fisheries” Repealed: 2019, c.2, s.18
“mobile home” includes(maison mobile)
(a) a portable classroom,
(b) a trailer used as a bunkhouse, and
(c) any trailer that is
(i) designed for or intended to be equipped with wheels, whether or not it is so equipped, and
(ii) constructed or manufactured to provide a residence for one or more persons;
“non-residential property” means(biens non résidentiels)
(a) heavy industrial property, and
(b) all other real property except residential property;
“person” means a person other than the Director and includes a corporation, partnership, credit union, and co-operative;(personne)
“real property” means(biens réels)
(a) land, or
(b) land and buildings including machinery, installations and equipment for providing services to the buildings, and where a building is erected on land under lease, licence or permit from the Crown as referred to in subsection 14(9), such building may be treated as real property separate from the land;
(b.1) any wire, cable, pipe, pole, tower, installation, equipment or thing, or structures other than buildings, forming part of a television broadcasting, transmission or rebroadcasting or retransmission system including a cable television system, a telephone, an electric light, a telegraph or a telecommunication system or any electric power distribution system, including the New Brunswick Power Corporation,
(b.2) all installations, machinery, equipment, apparatus, structures, pipes or pipe lines forming part of a gas holding, storage, transportation, transmission or distribution system,
(b.3) any oil pipe line,
(b.4) the tower and the foundation of a wind turbine,
(c) a mobile home,
(c.1) land on which a mobile home is located,
(d) a trailer used for any purpose for which real property is ordinarily used,
(d.1) land on which a trailer referred to in paragraph (d) is located,
but excludes
(e) subject to paragraph (b.1), structures other than buildings, not providing shelter for people, plant or moveable property, and, subject to paragraphs (b.1) and (b.2), all machinery, equipment, apparatus and installations other than those for providing services to buildings as mentioned in paragraph (b) whether or not the same are affixed to land and buildings,
(f) growing or non-harvested crops in or on land,
(g) all that part of a mine below the surface of the ground,
(h) all minerals, gems, gas, oil, salt, stone, rock, precious or rare earth, moss and fossils in and under land whether owned, leased or permitted,
(i) Repealed: 1977, c.6, s.1
(j) any land, including buildings thereon, used or acquired for use as a public right-of-way, or used as a public square, except all or such part or parts as may be occupied by a tenant, lessee or licensee,
(k) waterpressure tanks owned by a local government,
(l) an electric power distribution system that is contained within a building and is used solely for the purpose of operating processing machinery and equipment,
(m) foundations for machinery and equipment, and
(n) notwithstanding paragraph (b.4), the nacelle of a wind turbine;
“real property assessment list” means the list of all persons in whose name real property is assessed and containing the information prescribed by regulation;(liste d’évaluation de biens réels)
“real property assessment notice” means an assessment notice mailed by the Director stating the real and true value of real property;(avis d’évaluation de biens réels)
“Register” Repealed: 2008, c.56, s.1
“registered mail” includes certified mail;(courrier recommandé)
“residential property” means real property that is(biens résidentiels)
(a) a residence qualified under the Residential Property Tax Relief Act,
(b) a cottage,
(c) an apartment building,
(d) a rooming and boarding house,
(e) a mobile home and mobile home lot,
(f) any other single family residence, duplex or triplex not used for commercial purposes,
(g) a community hall,
(h) a nursing home,
(i) a senior citizens’ home,
(j) a hospital facility,
(k) a subdivided residential building lot separately assessed,
(l) farmland including farm buildings,
(m) freehold timberland and farm woodlots,
(m.1) a school or university, but not including real property or a portion of real property that the Director determines is used for commercial purposes under paragraph 4(1)(l),
(n) such other real property as is specified by regulation;
“Review Register” means a Review Register maintained by the Director under subsection 26(1);(registre des révisions )
“tax concession” Repealed: 1982, c.7, s.1
“Tribunal” Repealed: 1983, c.12, s.1
“Vice-Chairperson” means a Vice-Chairperson of the Board.(vice-président)
1965-66, c.110, s.1; 1967, c.25, s.1; 1968, c.15, s.1; 1969, c.22, s.1; 1970, c.8, s.1; 1971, c.16, s.1; 1977, c.6, s.1; 1979, c.6, s.1; 1980, c.6, s.1; 1982, c.7, s.1; 1983, c.12, s.1; 1985, c.4, s.5; 1986, c.8, s.12; 1986, c.13, s.1; 1987, c.7, s.1; 1989, c.N-5.01, s.31; 1989, c.55, s.21; 1990, c.55, s.1; 1991, c.59, s.50; 1992, c.40, s.1; 1992, c.52, s.3; 1996, c.19, s.1; 1997, c.4, s.1; 1998, c.12, s.9; 2001, c.32, s.1; 2002, c.44, s.1; 2003, c.32, s.1; 2005, c.7, s.3; 2007, c.39, s.1; 2008, c.56, s.1; 2017, c.20, s.5; 2017, c.55, s.3; 2019, c.2, s.18; 2019, c.11, s.1; 2022, c.38, s.1
Definitions
1In this Act
“agricultural fair association” and “agricultural society” Repealed: 2017, c.55, s.3
“agricultural fair association” means an agricultural fair association as defined in the Companies Act; (association de foires agricoles)
“agricultural society” means an agricultural society as defined in the Companies Act;(société agricole)
“assessment list” Repealed: 2019, c.11, s.1
“assessment and tax roll” Repealed: 2019, c.11, s.1
“Board” means the Assessment and Planning Appeal Board established under the Assessment and Planning Appeal Board Act;(Commission)
“Board” or “Tax Agreement Board” Repealed: 1977, c.6, s.1
“business assessment” Repealed: 1982, c.7, s.1
“business property” Repealed: 1982, c.7, s.1
“Chairperson” means the Chairperson of the Board;(président)
“Director” means the Executive Director of Assessment as appointed by Service New Brunswick and includes any person designated by the Director to act on the Director’s behalf;(directeur)
“local government” means a local government as defined in subsection 1(1) of the Local Governance Act;(gouvernement local)
“Minister” Repealed: 1989, c.N-5.01, s.31
“Minister of Agriculture, Aquaculture and Fisheries” includes any person designated by the Minister of Agriculture, Aquaculture and Fisheries to act on his or her behalf for the purposes of paragraph 4(1)(f);(ministre de l’Agriculture, de l’Aquaculture et des Pêches)
“Minister of Aquaculture and Fisheries” Repealed: 2019, c.2, s.18
“mobile home” includes(maison mobile)
(a) a portable classroom,
(b) a trailer used as a bunkhouse, and
(c) any trailer that is
(i) designed for or intended to be equipped with wheels, whether or not it is so equipped, and
(ii) constructed or manufactured to provide a residence for one or more persons;
“non-residential property” means all real property except residential property;(biens non résidentiels)
“person” means a person other than the Director and includes a corporation, partnership, credit union, and co-operative;(personne)
“real property” means(biens réels)
(a) land, or
(b) land and buildings including machinery, installations and equipment for providing services to the buildings, and where a building is erected on land under lease, licence or permit from the Crown as referred to in subsection 14(9), such building may be treated as real property separate from the land;
(b.1) any wire, cable, pipe, pole, tower, installation, equipment or thing, or structures other than buildings, forming part of a television broadcasting, transmission or rebroadcasting or retransmission system including a cable television system, a telephone, an electric light, a telegraph or a telecommunication system or any electric power distribution system, including the New Brunswick Power Corporation,
(b.2) all installations, machinery, equipment, apparatus, structures, pipes or pipe lines forming part of a gas holding, storage, transportation, transmission or distribution system,
(b.3) any oil pipe line,
(b.4) the tower and the foundation of a wind turbine,
(c) a mobile home,
(c.1) land on which a mobile home is located,
(d) a trailer used for any purpose for which real property is ordinarily used,
(d.1) land on which a trailer referred to in paragraph (d) is located,
but excludes
(e) subject to paragraph (b.1), structures other than buildings, not providing shelter for people, plant or moveable property, and, subject to paragraphs (b.1) and (b.2), all machinery, equipment, apparatus and installations other than those for providing services to buildings as mentioned in paragraph (b) whether or not the same are affixed to land and buildings,
(f) growing or non-harvested crops in or on land,
(g) all that part of a mine below the surface of the ground,
(h) all minerals, gems, gas, oil, salt, stone, rock, precious or rare earth, moss and fossils in and under land whether owned, leased or permitted,
(i) Repealed: 1977, c.6, s.1
(j) any land, including buildings thereon, used or acquired for use as a public right-of-way, or used as a public square, except all or such part or parts as may be occupied by a tenant, lessee or licensee,
(k) waterpressure tanks owned by a local government,
(l) an electric power distribution system that is contained within a building and is used solely for the purpose of operating processing machinery and equipment,
(m) foundations for machinery and equipment, and
(n) notwithstanding paragraph (b.4), the nacelle of a wind turbine;
“real property assessment list” means the list of all persons in whose name real property is assessed and containing the information prescribed by regulation;(liste d’évaluation de biens réels)
“real property assessment notice” means an assessment notice mailed by the Director stating the real and true value of real property;(avis d’évaluation de biens réels)
“Register” Repealed: 2008, c.56, s.1
“registered mail” includes certified mail;(courrier recommandé)
“residential property” means real property that is(biens résidentiels)
(a) a residence qualified under the Residential Property Tax Relief Act,
(b) a cottage,
(c) an apartment building,
(d) a rooming and boarding house,
(e) a mobile home and mobile home lot,
(f) any other single family residence, duplex or triplex not used for commercial purposes,
(g) a community hall,
(h) a nursing home,
(i) a senior citizens’ home,
(j) a hospital facility,
(k) a subdivided residential building lot separately assessed,
(l) farmland including farm buildings,
(m) freehold timberland and farm woodlots,
(m.1) a school or university, but not including real property or a portion of real property that the Director determines is used for commercial purposes under paragraph 4(1)(l),
(n) such other real property as is specified by regulation;
“Review Register” means a Review Register maintained by the Director under subsection 26(1);(registre des révisions )
“tax concession” Repealed: 1982, c.7, s.1
“Tribunal” Repealed: 1983, c.12, s.1
“Vice-Chairperson” means a Vice-Chairperson of the Board.(vice-président)
1965-66, c.110, s.1; 1967, c.25, s.1; 1968, c.15, s.1; 1969, c.22, s.1; 1970, c.8, s.1; 1971, c.16, s.1; 1977, c.6, s.1; 1979, c.6, s.1; 1980, c.6, s.1; 1982, c.7, s.1; 1983, c.12, s.1; 1985, c.4, s.5; 1986, c.8, s.12; 1986, c.13, s.1; 1987, c.7, s.1; 1989, c.N-5.01, s.31; 1989, c.55, s.21; 1990, c.55, s.1; 1991, c.59, s.50; 1992, c.40, s.1; 1992, c.52, s.3; 1996, c.19, s.1; 1997, c.4, s.1; 1998, c.12, s.9; 2001, c.32, s.1; 2002, c.44, s.1; 2003, c.32, s.1; 2005, c.7, s.3; 2007, c.39, s.1; 2008, c.56, s.1; 2017, c.20, s.5; 2017, c.55, s.3; 2019, c.2, s.18; 2019, c.11, s.1
Definitions
1In this Act
“agricultural fair association” and “agricultural society” Repealed: 2017, c.55, s.3
“agricultural fair association” means an agricultural fair association as defined in the Companies Act; (association de foires agricoles)
“agricultural society” means an agricultural society as defined in the Companies Act;(société agricole)
“assessment list” means a copy of the assessment and tax roll for a local government or other taxing authority; (liste d’évaluation)
“assessment and tax roll” means the roll listing all persons in whose name real property is assessed and containing such information as is prescribed by regulation;(rôle d’évaluation et d’impôt)
“Board” means the Assessment and Planning Appeal Board established under the Assessment and Planning Appeal Board Act;(Commission)
“Board” or “Tax Agreement Board” Repealed: 1977, c.6, s.1
“business assessment” Repealed: 1982, c.7, s.1
“business property” Repealed: 1982, c.7, s.1
“Chairperson” means the Chairperson of the Board;(président)
“Director” means the Executive Director of Assessment as appointed by Service New Brunswick and includes any person designated by the Director to act on the Director’s behalf;(directeur)
“local government” means a local government as defined in subsection 1(1) of the Local Governance Act;(gouvernement local)
“Minister” Repealed: 1989, c.N-5.01, s.31
“Minister of Agriculture, Aquaculture and Fisheries” includes any person designated by the Minister of Agriculture, Aquaculture and Fisheries to act on his or her behalf for the purposes of paragraph 4(1)(f);(ministre de l’Agriculture, de l’Aquaculture et des Pêches)
“Minister of Aquaculture and Fisheries” Repealed: 2019, c.2, s.18
“mobile home” includes(maison mobile)
(a) a portable classroom,
(b) a trailer used as a bunkhouse, and
(c) any trailer that is
(i) designed for or intended to be equipped with wheels, whether or not it is so equipped, and
(ii) constructed or manufactured to provide a residence for one or more persons;
“non-residential property” means all real property except residential property;(biens non résidentiels)
“person” means a person other than the Director and includes a corporation, partnership, credit union, and co-operative;(personne)
“real property” means(biens réels)
(a) land, or
(b) land and buildings including machinery, installations and equipment for providing services to the buildings, and where a building is erected on land under lease, licence or permit from the Crown as referred to in subsection 14(9), such building may be treated as real property separate from the land;
(b.1) any wire, cable, pipe, pole, tower, installation, equipment or thing, or structures other than buildings, forming part of a television broadcasting, transmission or rebroadcasting or retransmission system including a cable television system, a telephone, an electric light, a telegraph or a telecommunication system or any electric power distribution system, including the New Brunswick Power Corporation,
(b.2) all installations, machinery, equipment, apparatus, structures, pipes or pipe lines forming part of a gas holding, storage, transportation, transmission or distribution system,
(b.3) any oil pipe line,
(b.4) the tower and the foundation of a wind turbine,
(c) a mobile home,
(c.1) land on which a mobile home is located,
(d) a trailer used for any purpose for which real property is ordinarily used,
(d.1) land on which a trailer referred to in paragraph (d) is located,
but excludes
(e) subject to paragraph (b.1), structures other than buildings, not providing shelter for people, plant or moveable property, and, subject to paragraphs (b.1) and (b.2), all machinery, equipment, apparatus and installations other than those for providing services to buildings as mentioned in paragraph (b) whether or not the same are affixed to land and buildings,
(f) growing or non-harvested crops in or on land,
(g) all that part of a mine below the surface of the ground,
(h) all minerals, gems, gas, oil, salt, stone, rock, precious or rare earth, moss and fossils in and under land whether owned, leased or permitted,
(i) Repealed: 1977, c.6, s.1
(j) any land, including buildings thereon, used or acquired for use as a public right-of-way, or used as a public square, except all or such part or parts as may be occupied by a tenant, lessee or licensee,
(k) waterpressure tanks owned by a local government,
(l) an electric power distribution system that is contained within a building and is used solely for the purpose of operating processing machinery and equipment,
(m) foundations for machinery and equipment, and
(n) notwithstanding paragraph (b.4), the nacelle of a wind turbine;
“Register” Repealed: 2008, c.56, s.1
“registered mail” includes certified mail;(courrier recommandé)
“residential property” means real property that is(biens résidentiels)
(a) a residence qualified under the Residential Property Tax Relief Act,
(b) a cottage,
(c) an apartment building,
(d) a rooming and boarding house,
(e) a mobile home and mobile home lot,
(f) any other single family residence, duplex or triplex not used for commercial purposes,
(g) a community hall,
(h) a nursing home,
(i) a senior citizens’ home,
(j) a hospital facility,
(k) a subdivided residential building lot separately assessed,
(l) farmland including farm buildings,
(m) freehold timberland and farm woodlots,
(m.1) a school or university, but not including real property or a portion of real property that the Director determines is used for commercial purposes under paragraph 4(1)(l),
(n) such other real property as is specified by regulation;
“Review Register” means a Review Register maintained by the Director under subsection 26(1);(registre des révisions )
“tax concession” Repealed: 1982, c.7, s.1
“Tribunal” Repealed: 1983, c.12, s.1
“Vice-Chairperson” means a Vice-Chairperson of the Board.(vice-président)
1965-66, c.110, s.1; 1967, c.25, s.1; 1968, c.15, s.1; 1969, c.22, s.1; 1970, c.8, s.1; 1971, c.16, s.1; 1977, c.6, s.1; 1979, c.6, s.1; 1980, c.6, s.1; 1982, c.7, s.1; 1983, c.12, s.1; 1985, c.4, s.5; 1986, c.8, s.12; 1986, c.13, s.1; 1987, c.7, s.1; 1989, c.N-5.01, s.31; 1989, c.55, s.21; 1990, c.55, s.1; 1991, c.59, s.50; 1992, c.40, s.1; 1992, c.52, s.3; 1996, c.19, s.1; 1997, c.4, s.1; 1998, c.12, s.9; 2001, c.32, s.1; 2002, c.44, s.1; 2003, c.32, s.1; 2005, c.7, s.3; 2007, c.39, s.1; 2008, c.56, s.1; 2017, c.20, s.5; 2017, c.55, s.3; 2019, c.2, s.18
Definitions
1In this Act
“agricultural fair association” and “agricultural society” Repealed: 2017, c.55, s.3
“agricultural fair association” means an agricultural fair association as defined in the Companies Act; (association de foires agricoles)
“agricultural society” means an agricultural society as defined in the Companies Act;(société agricole)
“assessment list” means a copy of the assessment and tax roll for a local government or other taxing authority; (liste d’évaluation)
“assessment and tax roll” means the roll listing all persons in whose name real property is assessed and containing such information as is prescribed by regulation;(rôle d’évaluation et d’impôt)
“Board” means the Assessment and Planning Appeal Board established under the Assessment and Planning Appeal Board Act;(Commission)
“Board” or “Tax Agreement Board” Repealed: 1977, c.6, s.1
“business assessment” Repealed: 1982, c.7, s.1
“business property” Repealed: 1982, c.7, s.1
“Chairperson” means the Chairperson of the Board;(président)
“Director” means the Executive Director of Assessment as appointed by Service New Brunswick and includes any person designated by the Director to act on the Director’s behalf;(directeur)
“local government” means a local government as defined in subsection 1(1) of the Local Governance Act;(gouvernement local)
“Minister” Repealed: 1989, c.N-5.01, s.31
“Minister of Aquaculture and Fisheries” includes any person designated by the Minister of Aquaculture and Fisheries to act on his or her behalf for the purposes of paragraph 4(1)(f);(ministre de l’Aquaculture et des Pêches)
“mobile home” includes(maison mobile)
(a) a portable classroom,
(b) a trailer used as a bunkhouse, and
(c) any trailer that is
(i) designed for or intended to be equipped with wheels, whether or not it is so equipped, and
(ii) constructed or manufactured to provide a residence for one or more persons;
“non-residential property” means all real property except residential property;(biens non résidentiels)
“person” means a person other than the Director and includes a corporation, partnership, credit union, and co-operative;(personne)
“real property” means(biens réels)
(a) land, or
(b) land and buildings including machinery, installations and equipment for providing services to the buildings, and where a building is erected on land under lease, licence or permit from the Crown as referred to in subsection 14(9), such building may be treated as real property separate from the land;
(b.1) any wire, cable, pipe, pole, tower, installation, equipment or thing, or structures other than buildings, forming part of a television broadcasting, transmission or rebroadcasting or retransmission system including a cable television system, a telephone, an electric light, a telegraph or a telecommunication system or any electric power distribution system, including the New Brunswick Power Corporation,
(b.2) all installations, machinery, equipment, apparatus, structures, pipes or pipe lines forming part of a gas holding, storage, transportation, transmission or distribution system,
(b.3) any oil pipe line,
(b.4) the tower and the foundation of a wind turbine,
(c) a mobile home,
(c.1) land on which a mobile home is located,
(d) a trailer used for any purpose for which real property is ordinarily used,
(d.1) land on which a trailer referred to in paragraph (d) is located,
but excludes
(e) subject to paragraph (b.1), structures other than buildings, not providing shelter for people, plant or moveable property, and, subject to paragraphs (b.1) and (b.2), all machinery, equipment, apparatus and installations other than those for providing services to buildings as mentioned in paragraph (b) whether or not the same are affixed to land and buildings,
(f) growing or non-harvested crops in or on land,
(g) all that part of a mine below the surface of the ground,
(h) all minerals, gems, gas, oil, salt, stone, rock, precious or rare earth, moss and fossils in and under land whether owned, leased or permitted,
(i) Repealed: 1977, c.6, s.1
(j) any land, including buildings thereon, used or acquired for use as a public right-of-way, or used as a public square, except all or such part or parts as may be occupied by a tenant, lessee or licensee,
(k) waterpressure tanks owned by a local government,
(l) an electric power distribution system that is contained within a building and is used solely for the purpose of operating processing machinery and equipment,
(m) foundations for machinery and equipment, and
(n) notwithstanding paragraph (b.4), the nacelle of a wind turbine;
“Register” Repealed: 2008, c.56, s.1
“registered mail” includes certified mail;(courrier recommandé)
“residential property” means real property that is(biens résidentiels)
(a) a residence qualified under the Residential Property Tax Relief Act,
(b) a cottage,
(c) an apartment building,
(d) a rooming and boarding house,
(e) a mobile home and mobile home lot,
(f) any other single family residence, duplex or triplex not used for commercial purposes,
(g) a community hall,
(h) a nursing home,
(i) a senior citizens’ home,
(j) a hospital facility,
(k) a subdivided residential building lot separately assessed,
(l) farmland including farm buildings,
(m) freehold timberland and farm woodlots,
(m.1) a school or university, but not including real property or a portion of real property that the Director determines is used for commercial purposes under paragraph 4(1)(l),
(n) such other real property as is specified by regulation;
“Review Register” means a Review Register maintained by the Director under subsection 26(1);(registre des révisions )
“tax concession” Repealed: 1982, c.7, s.1
“Tribunal” Repealed: 1983, c.12, s.1
“Vice-Chairperson” means a Vice-Chairperson of the Board.(vice-président)
1965-66, c.110, s.1; 1967, c.25, s.1; 1968, c.15, s.1; 1969, c.22, s.1; 1970, c.8, s.1; 1971, c.16, s.1; 1977, c.6, s.1; 1979, c.6, s.1; 1980, c.6, s.1; 1982, c.7, s.1; 1983, c.12, s.1; 1985, c.4, s.5; 1986, c.8, s.12; 1986, c.13, s.1; 1987, c.7, s.1; 1989, c.N-5.01, s.31; 1989, c.55, s.21; 1990, c.55, s.1; 1991, c.59, s.50; 1992, c.40, s.1; 1992, c.52, s.3; 1996, c.19, s.1; 1997, c.4, s.1; 1998, c.12, s.9; 2001, c.32, s.1; 2002, c.44, s.1; 2003, c.32, s.1; 2005, c.7, s.3; 2007, c.39, s.1; 2008, c.56, s.1; 2017, c.20, s.5; 2017, c.55, s.3
Definitions
1In this Act
“agricultural fair association” and “agricultural society” have the same meaning as in the Agricultural Associations Act;(association de foires agricoles) et (société agricole)
“assessment list” means a copy of the assessment and tax roll for a municipality or other taxing authority;(liste d’évaluation)
“assessment and tax roll” means the roll listing all persons in whose name real property is assessed and containing such information as is prescribed by regulation;(rôle d’évaluation et d’impôt)
“Board” means the Assessment and Planning Appeal Board established under the Assessment and Planning Appeal Board Act;(Commission)
“Board” or “Tax Agreement Board” Repealed: 1977, c.6, s.1
“business assessment” Repealed: 1982, c.7, s.1
“business property” Repealed: 1982, c.7, s.1
“Chairperson” means the Chairperson of the Board;(président)
“Director” means the Executive Director of Assessment as appointed by Service New Brunswick and includes any person designated by the Director to act on the Director’s behalf;(directeur)
“Minister” Repealed: 1989, c.N-5.01, s.31
“mobile home” includes(maison mobile)
(a) a portable classroom,
(b) a trailer used as a bunkhouse, and
(c) any trailer that is
(i) designed for or intended to be equipped with wheels, whether or not it is so equipped, and
(ii) constructed or manufactured to provide a residence for one or more persons;
“non-residential property” means all real property except residential property;(biens non résidentiels)
“person” means a person other than the Director and includes a corporation, partnership, credit union, and co-operative;(personne)
“real property” means(biens réels)
(a) land, or
(b) land and buildings including machinery, installations and equipment for providing services to the buildings, and where a building is erected on land under lease, licence or permit from the Crown as referred to in subsection 14(9), such building may be treated as real property separate from the land;
(b.1) any wire, cable, pipe, pole, tower, installation, equipment or thing, or structures other than buildings, forming part of a television broadcasting, transmission or rebroadcasting or retransmission system including a cable television system, a telephone, an electric light, a telegraph or a telecommunication system or any electric power distribution system, including the New Brunswick Power Corporation,
(b.2) all installations, machinery, equipment, apparatus, structures, pipes or pipe lines forming part of a gas holding, storage, transportation, transmission or distribution system,
(b.3) any oil pipe line,
(b.4) the tower and the foundation of a wind turbine,
(c) a mobile home,
(c.1) land on which a mobile home is located,
(d) a trailer used for any purpose for which real property is ordinarily used,
(d.1) land on which a trailer referred to in paragraph (d) is located,
but excludes
(e) subject to paragraph (b.1), structures other than buildings, not providing shelter for people, plant or moveable property, and, subject to paragraphs (b.1) and (b.2), all machinery, equipment, apparatus and installations other than those for providing services to buildings as mentioned in paragraph (b) whether or not the same are affixed to land and buildings,
(f) growing or non-harvested crops in or on land,
(g) all that part of a mine below the surface of the ground,
(h) all minerals, gems, gas, oil, salt, stone, rock, precious or rare earth, moss and fossils in and under land whether owned, leased or permitted,
(i) Repealed: 1977, c.6, s.1
(j) any land, including buildings thereon, used or acquired for use as a public right-of-way, or used as a public square, except all or such part or parts as may be occupied by a tenant, lessee or licensee,
(k) waterpressure tanks owned by a municipality or rural community,
(l) an electric power distribution system that is contained within a building and is used solely for the purpose of operating processing machinery and equipment,
(m) foundations for machinery and equipment, and
(n) notwithstanding paragraph (b.4), the nacelle of a wind turbine;
“Register” Repealed: 2008, c.56, s.1
“registered mail” includes certified mail;(courrier recommandé)
“residential property” means real property that is(biens résidentiels)
(a) a residence qualified under the Residential Property Tax Relief Act,
(b) a cottage,
(c) an apartment building,
(d) a rooming and boarding house,
(e) a mobile home and mobile home lot,
(f) any other single family residence, duplex or triplex not used for commercial purposes,
(g) a community hall,
(h) a nursing home,
(i) a senior citizens’ home,
(j) a hospital facility,
(k) a subdivided residential building lot separately assessed,
(l) farmland including farm buildings,
(m) freehold timberland and farm woodlots,
(m.1) a school or university, but not including real property or a portion of real property that the Director determines is used for commercial purposes under paragraph 4(1)(l),
(n) such other real property as is specified by regulation;
“Review Register” means a Review Register maintained by the Director under subsection 26(1);(registre des révisions )
“tax concession” Repealed: 1982, c.7, s.1
“Tribunal” Repealed: 1983, c.12, s.1
“Vice-Chairperson” means a Vice-Chairperson of the Board.(vice-président)
1965-66, c.110, s.1; 1967, c.25, s.1; 1968, c.15, s.1; 1969, c.22, s.1; 1970, c.8, s.1; 1971, c.16, s.1; 1977, c.6, s.1; 1979, c.6, s.1; 1980, c.6, s.1; 1982, c.7, s.1; 1983, c.12, s.1; 1985, c.4, s.5; 1986, c.8, s.12; 1986, c.13, s.1; 1987, c.7, s.1; 1989, c.N-5.01, s.31; 1989, c.55, s.21; 1990, c.55, s.1; 1991, c.59, s.50; 1992, c.40, s.1; 1992, c.52, s.3; 1996, c.19, s.1; 1997, c.4, s.1; 1998, c.12, s.9; 2001, c.32, s.1; 2002, c.44, s.1; 2003, c.32, s.1; 2005, c.7, s.3; 2007, c.39, s.1; 2008, c.56, s.1
Definitions
1In this Act
“agricultural fair association” and “agricultural society” have the same meaning as in the Agricultural Associations Act;(association de foires agricoles) et (société agricole)
“assessment list” means a copy of the assessment and tax roll for a municipality or other taxing authority;(liste d’évaluation)
“assessment and tax roll” means the roll listing all persons in whose name real property is assessed and containing such information as is prescribed by regulation;(rôle d’évaluation et d’impôt)
“Board” means the Assessment and Planning Appeal Board established under the Assessment and Planning Appeal Board Act;(Commission)
“Board” or “Tax Agreement Board” Repealed: 1977, c.6, s.1
“business assessment” Repealed: 1982, c.7, s.1
“business property” Repealed: 1982, c.7, s.1
“Chairperson” means the Chairperson of the Board;(président)
“Director” means the Executive Director of Assessment as appointed by Service New Brunswick and includes any person designated by the Director to act on the Director’s behalf;(directeur)
“Minister” Repealed: 1989, c.N-5.01, s.31
“mobile home” includes(maison mobile)
(a) a portable classroom,
(b) a trailer used as a bunkhouse, and
(c) any trailer that is
(i) designed for or intended to be equipped with wheels, whether or not it is so equipped, and
(ii) constructed or manufactured to provide a residence for one or more persons;
“non-residential property” means all real property except residential property;(biens non résidentiels)
“person” means a person other than the Director and includes a corporation, partnership, credit union, and co-operative;(personne)
“real property” means(biens réels)
(a) land, or
(b) land and buildings including machinery, installations and equipment for providing services to the buildings, and where a building is erected on land under lease, licence or permit from the Crown as referred to in subsection 14(9), such building may be treated as real property separate from the land;
(b.1) any wire, cable, pipe, pole, tower, installation, equipment or thing, or structures other than buildings, forming part of a television broadcasting, transmission or rebroadcasting or retransmission system including a cable television system, a telephone, an electric light, a telegraph or a telecommunication system or any electric power distribution system, including the New Brunswick Power Corporation,
(b.2) all installations, machinery, equipment, apparatus, structures, pipes or pipe lines forming part of a gas holding, storage, transportation, transmission or distribution system,
(b.3) any oil pipe line,
(b.4) the tower and the foundation of a wind turbine,
(c) a mobile home,
(c.1) land on which a mobile home is located,
(d) a trailer used for any purpose for which real property is ordinarily used,
(d.1) land on which a trailer referred to in paragraph (d) is located,
but excludes
(e) subject to paragraph (b.1), structures other than buildings, not providing shelter for people, plant or moveable property, and, subject to paragraphs (b.1) and (b.2), all machinery, equipment, apparatus and installations other than those for providing services to buildings as mentioned in paragraph (b) whether or not the same are affixed to land and buildings,
(f) growing or non-harvested crops in or on land,
(g) all that part of a mine below the surface of the ground,
(h) all minerals, gems, gas, oil, salt, stone, rock, precious or rare earth, moss and fossils in and under land whether owned, leased or permitted,
(i) Repealed: 1977, c.6, s.1
(j) any land, including buildings thereon, used or acquired for use as a public right-of-way, or used as a public square, except all or such part or parts as may be occupied by a tenant, lessee or licensee,
(k) waterpressure tanks owned by a municipality or rural community,
(l) an electric power distribution system that is contained within a building and is used solely for the purpose of operating processing machinery and equipment,
(m) foundations for machinery and equipment, and
(n) notwithstanding paragraph (b.4), the nacelle of a wind turbine;
“Register” Repealed: 2008, c.56, s.1
“registered mail” includes certified mail;(courrier recommandé)
“residential property” means real property that is(biens résidentiels)
(a) a residence qualified under the Residential Property Tax Relief Act,
(b) a cottage,
(c) an apartment building,
(d) a rooming and boarding house,
(e) a mobile home and mobile home lot,
(f) any other single family residence, duplex or triplex not used for commercial purposes,
(g) a community hall,
(h) a nursing home,
(i) a senior citizens’ home,
(j) a hospital facility,
(k) a subdivided residential building lot separately assessed,
(l) farmland including farm buildings,
(m) freehold timberland and farm woodlots,
(m.1) a school or university, but not including real property or a portion of real property that the Director determines is used for commercial purposes under paragraph 4(1)(l),
(n) such other real property as is specified by regulation;
“Review Register” means a Review Register maintained by the Director under subsection 26(1);(registre des révisions )
“tax concession” Repealed: 1982, c.7, s.1
“Tribunal” Repealed: 1983, c.12, s.1
“Vice-Chairperson” means a Vice-Chairperson of the Board.(vice-président)
1965-66, c.110, s.1; 1967, c.25, s.1; 1968, c.15, s.1; 1969, c.22, s.1; 1970, c.8, s.1; 1971, c.16, s.1; 1977, c.6, s.1; 1979, c.6, s.1; 1980, c.6, s.1; 1982, c.7, s.1; 1983, c.12, s.1; 1985, c.4, s.5; 1986, c.8, s.12; 1986, c.13, s.1; 1987, c.7, s.1; 1989, c.N-5.01, s.31; 1989, c.55, s.21; 1990, c.55, s.1; 1991, c.59, s.50; 1992, c.40, s.1; 1992, c.52, s.3; 1996, c.19, s.1; 1997, c.4, s.1; 1998, c.12, s.9; 2001, c.32, s.1; 2002, c.44, s.1; 2003, c.32, s.1; 2005, c.7, s.3; 2007, c.39, s.1; 2008, c.56, s.1
Definitions
1In this Act
“agricultural fair association” and “agricultural society” have the same meaning as in the Agricultural Associations Act;(association de foires agricoles) et (société agricole)
“assessment list” means a copy of the assessment and tax roll for a municipality or other taxing authority;(liste d’évaluation)
“assessment and tax roll” means the roll listing all persons in whose name real property is assessed and containing such information as is prescribed by regulation;(rôle d’évaluation et d’impôt)
“Board” means the Assessment and Planning Appeal Board established under the Assessment and Planning Appeal Board Act;(Commission)
“Board” or “Tax Agreement Board” Repealed: 1977, c.6, s.1
“business assessment” Repealed: 1982, c.7, s.1
“business property” Repealed: 1982, c.7, s.1
“Chairperson” means the Chairperson of the Board;(président)
“Director” means the Executive Director of Assessment as appointed by Service New Brunswick and includes any person designated by the Director to act on the Director’s behalf;(directeur)
“Minister” Repealed: 1989, c.N-5.01, s.31
“mobile home” includes(maison mobile)
(a) a portable classroom,
(b) a trailer used as a bunkhouse, and
(c) any trailer that is
(i) designed for or intended to be equipped with wheels, whether or not it is so equipped, and
(ii) constructed or manufactured to provide a residence for one or more persons;
“non-residential property” means all real property except residential property;(biens non résidentiels)
“person” means a person other than the Director and includes a corporation, partnership, credit union, and co-operative;(personne)
“real property” means(biens réels)
(a) land, or
(b) land and buildings including machinery, installations and equipment for providing services to the buildings, and where a building is erected on land under lease, licence or permit from the Crown as referred to in subsection 14(9), such building may be treated as real property separate from the land;
(b.1) any wire, cable, pipe, pole, tower, installation, equipment or thing, or structures other than buildings, forming part of a television broadcasting, transmission or rebroadcasting or retransmission system including a cable television system, a telephone, an electric light, a telegraph or a telecommunication system or any electric power distribution system, including the New Brunswick Power Corporation,
(b.2) all installations, machinery, equipment, apparatus, structures, pipes or pipe lines forming part of a gas holding, storage, transportation, transmission or distribution system,
(b.3) any oil pipe line,
(b.4) the tower and the foundation of a wind turbine,
(c) a mobile home,
(c.1) land on which a mobile home is located,
(d) a trailer used for any purpose for which real property is ordinarily used,
(d.1) land on which a trailer referred to in paragraph (d) is located,
but excludes
(e) subject to paragraph (b.1), structures other than buildings, not providing shelter for people, plant or moveable property, and, subject to paragraphs (b.1) and (b.2), all machinery, equipment, apparatus and installations other than those for providing services to buildings as mentioned in paragraph (b) whether or not the same are affixed to land and buildings,
(f) growing or non-harvested crops in or on land,
(g) all that part of a mine below the surface of the ground,
(h) all minerals, gems, gas, oil, salt, stone, rock, precious or rare earth, moss and fossils in and under land whether owned, leased or permitted,
(i) Repealed: 1977, c.6, s.1
(j) any land, including buildings thereon, used or acquired for use as a public right-of-way, or used as a public square, except all or such part or parts as may be occupied by a tenant, lessee or licensee,
(k) waterpressure tanks owned by a municipality or rural community,
(l) an electric power distribution system that is contained within a building and is used solely for the purpose of operating processing machinery and equipment,
(m) foundations for machinery and equipment, and
(n) notwithstanding paragraph (b.4), the nacelle of a wind turbine;
“Register” means a Referral Register maintained by the Director under subsection 26(1);(registre)
“registered mail” includes certified mail;(courrier recommandé)
“residential property” means real property that is(biens résidentiels)
(a) a residence qualified under the Residential Property Tax Relief Act,
(b) a cottage,
(c) an apartment building,
(d) a rooming and boarding house,
(e) a mobile home and mobile home lot,
(f) any other single family residence, duplex or triplex not used for commercial purposes,
(g) a community hall,
(h) a nursing home,
(i) a senior citizens’ home,
(j) a hospital facility,
(k) a subdivided residential building lot separately assessed,
(l) farmland including farm buildings,
(m) freehold timberland and farm woodlots,
(m.1) a school or university, but not including real property or a portion of real property that the Director determines is used for commercial purposes under paragraph 4(1)(l),
(n) such other real property as is specified by regulation;
“tax concession” Repealed: 1982, c.7, s.1
“Tribunal” Repealed: 1983, c.12, s.1
“Vice-Chairperson” means a Vice-Chairperson of the Board.(vice-président)
1965-66, c.110, s.1; 1967, c.25, s.1; 1968, c.15, s.1; 1969, c.22, s.1; 1970, c.8, s.1; 1971, c.16, s.1; 1977, c.6, s.1; 1979, c.6, s.1; 1980, c.6, s.1; 1982, c.7, s.1; 1983, c.12, s.1; 1985, c.4, s.5; 1986, c.8, s.12; 1986, c.13, s.1; 1987, c.7, s.1; 1989, c.N-5.01, s.31; 1989, c.55, s.21; 1990, c.55, s.1; 1991, c.59, s.50; 1992, c.40, s.1; 1992, c.52, s.3; 1996, c.19, s.1; 1997, c.4, s.1; 1998, c.12, s.9; 2001, c.32, s.1; 2002, c.44, s.1; 2003, c.32, s.1; 2005, c.7, s.3; 2007, c.39, s.1
Definitions
1In this Act
“agricultural fair association” and “agricultural society” have the same meaning as in the Agricultural Associations Act;(association de foires agricoles) et (société agricole)
“assessment list” means a copy of the assessment and tax roll for a municipality or other taxing authority;(liste d’évaluation)
“assessment and tax roll” means the roll listing all persons in whose name real property is assessed and containing such information as is prescribed by regulation;(rôle d’évaluation et d’impôt)
“Board” means the Assessment and Planning Appeal Board established under the Assessment and Planning Appeal Board Act;(Commission)
“Board” or “Tax Agreement Board” Repealed: 1977, c.6, s.1
“business assessment” Repealed: 1982, c.7, s.1
“business property” Repealed: 1982, c.7, s.1
“Chairperson” means the Chairperson of the Board;(président)
“Director” means the Executive Director of Assessment as appointed by Service New Brunswick and includes any person designated by the Director to act on the Director’s behalf;(directeur)
“Minister” Repealed: 1989, c.N-5.01, s.31
“mobile home” includes(maison mobile)
(a) a portable classroom,
(b) a trailer used as a bunkhouse, and
(c) any trailer that is
(i) designed for or intended to be equipped with wheels, whether or not it is so equipped, and
(ii) constructed or manufactured to provide a residence for one or more persons;
“non-residential property” means all real property except residential property;(biens non résidentiels)
“person” means a person other than the Director and includes a corporation, partnership, credit union, and co-operative;(personne)
“real property” means(biens réels)
(a) land, or
(b) land and buildings including machinery, installations and equipment for providing services to the buildings, and where a building is erected on land under lease, licence or permit from the Crown as referred to in subsection 14(9), such building may be treated as real property separate from the land;
(b.1) any wire, cable, pipe, pole, tower, installation, equipment or thing, or structures other than buildings, forming part of a television broadcasting, transmission or rebroadcasting or retransmission system including a cable television system, a telephone, an electric light, a telegraph or a telecommunication system or any electric power distribution system, including the New Brunswick Power Corporation,
(b.2) all installations, machinery, equipment, apparatus, structures, pipes or pipe lines forming part of a gas holding, storage, transportation, transmission or distribution system,
(b.3) any oil pipe line,
(c) a mobile home,
(c.1) land on which a mobile home is located,
(d) a trailer used for any purpose for which real property is ordinarily used,
(d.1) land on which a trailer referred to in paragraph (d) is located,
but excludes
(e) subject to paragraph (b.1), structures other than buildings, not providing shelter for people, plant or moveable property, and, subject to paragraphs (b.1) and (b.2), all machinery, equipment, apparatus and installations other than those for providing services to buildings as mentioned in paragraph (b) whether or not the same are affixed to land and buildings,
(f) growing or non-harvested crops in or on land,
(g) all that part of a mine below the surface of the ground,
(h) all minerals, gems, gas, oil, salt, stone, rock, precious or rare earth, moss and fossils in and under land whether owned, leased or permitted,
(i) Repealed: 1977, c.6, s.1
(j) any land, including buildings thereon, used or acquired for use as a public right-of-way, or used as a public square, except all or such part or parts as may be occupied by a tenant, lessee or licensee,
(k) waterpressure tanks owned by a municipality or rural community,
(l) an electric power distribution system that is contained within a building and is used solely for the purpose of operating processing machinery and equipment, and
(m) foundations for machinery and equipment;
“Register” means a Referral Register maintained by the Director under subsection 26(1);(registre)
“registered mail” includes certified mail;(courrier recommandé)
“residential property” means real property that is(biens résidentiels)
(a) a residence qualified under the Residential Property Tax Relief Act,
(b) a cottage,
(c) an apartment building,
(d) a rooming and boarding house,
(e) a mobile home and mobile home lot,
(f) any other single family residence, duplex or triplex not used for commercial purposes,
(g) a community hall,
(h) a nursing home,
(i) a senior citizens’ home,
(j) a hospital facility,
(k) a subdivided residential building lot separately assessed,
(l) farmland including farm buildings,
(m) freehold timberland and farm woodlots,
(m.1) a school or university, but not including real property or a portion of real property that the Director determines is used for commercial purposes under paragraph 4(1)(l),
(n) such other real property as is specified by regulation;
“tax concession” Repealed: 1982, c.7, s.1
“Tribunal” Repealed: 1983, c.12, s.1
“Vice-Chairperson” means a Vice-Chairperson of the Board.(vice-président)
1965-66, c.110, s.1; 1967, c.25, s.1; 1968, c.15, s.1; 1969, c.22, s.1; 1970, c.8, s.1; 1971, c.16, s.1; 1977, c.6, s.1; 1979, c.6, s.1; 1980, c.6, s.1; 1982, c.7, s.1; 1983, c.12, s.1; 1985, c.4, s.5; 1986, c.8, s.12; 1986, c.13, s.1; 1987, c.7, s.1; 1989, c.N-5.01, s.31; 1989, c.55, s.21; 1990, c.55, s.1; 1991, c.59, s.50; 1992, c.40, s.1; 1992, c.52, s.3; 1996, c.19, s.1; 1997, c.4, s.1; 1998, c.12, s.9; 2001, c.32, s.1; 2002, c.44, s.1; 2003, c.32, s.1; 2005, c.7, s.3