Acts and Regulations

A-14 - Assessment Act

Full text
Portion of the real property assessment list
2019, c.11, s.1
13(1)The Director shall furnish each local government or other taxing authority annually with a portion of the real property assessment list, prepared in accordance with the regulations, that
(a) lists only the real property located within the boundaries of the local government or other taxing authority, and
(b) does not include any reference to real property as defined in paragraph (b.1) of the definition “real property” in section 1.
13(2)The local government or other taxing authority shall keep the portion of the real property assessment list referred to in subsection (1) open to public inspection during reasonable hours.
1965-66, c.110, s.13; 1979, c.6, s.4; 1983, c.12, s.10; 1989, c.N-5.01, s.31; 2017, c.20, s.5; 2019, c.11, s.1
Assessment list
13(1)The Director shall furnish each local government or other taxing authority annually with an assessment list prepared in accordance with the regulations, but the list shall not include any reference to real property as defined in paragraph (b.1) of the definition “real property” in section 1.
13(2)The local government or other taxing authority shall keep the assessment list referred to in subsection (1) open to public inspection during reasonable hours.
1965-66, c.110, s.13; 1979, c.6, s.4; 1983, c.12, s.10; 1989, c.N-5.01, s.31; 2017, c.20, s.5
Assessment list
13(1)The Director shall furnish each municipality or other taxing authority annually with an assessment list prepared in accordance with the regulations, but the list shall not include any reference to real property as defined in paragraph (b.1) of the definition “real property” in section 1.
13(2)The municipality or other taxing authority shall keep the assessment list referred to in subsection (1) open to public inspection during reasonable hours.
1965-66, c.110, s.13; 1979, c.6, s.4; 1983, c.12, s.10; 1989, c.N-5.01, s.31
Assessment list
13(1)The Director shall furnish each municipality or other taxing authority annually with an assessment list prepared in accordance with the regulations, but the list shall not include any reference to real property as defined in paragraph (b.1) of the definition “real property” in section 1.
13(2)The municipality or other taxing authority shall keep the assessment list referred to in subsection (1) open to public inspection during reasonable hours.
1965-66, c.110, s.13; 1979, c.6, s.4; 1983, c.12, s.10; 1989, c.N-5.01, s.31