Mode of assessment
14(1)Except as provided in this section the Director shall assess all real property in the name of the owner of the land.
14(2)Repealed: 1982, c.7, s.6
14(3)Where the real property forms part of the estate of a deceased person, the Director may assess it
(a)
in the name of the estate,
(b)
in the name of the heirs or devisees without designating them,
(c)
in the name of any one heir or devisee, or
(d)
where the interests are known, in the names of the beneficiaries respectively.
14(4)Where the real property is held in trust, the Director shall assess it in the name of the trustee.
14(5)Where the real property belongs to a minor, the Director may assess it in the name of
(b)
his parent or guardian, or
(c)
the person having apparent control over it.
14(6)Repealed: 1983, c.12, s.11
14(7)Repealed: 1983, c.12, s.11
14(7.1)Where the owner of a mobile home does not own the land on which it is located and the mobile home is registered pursuant to the regulations, the Director may assess the mobile home in the name of its owner.
14(7.2)Where real property is under a lease for a term of five years or more, but fewer than sixty years, excluding any renewal periods or options to renew, the Director may assess the real property jointly in the names of the owner and the lessee if
(a)
the lease is registered in the registry office of the county in which the land is situate and contains a full and accurate description of the land,
(b)
the land referred to in paragraph (
a) is able to be separately conveyed as described,
(c)
one or more buildings are situated on the real property under lease and the lessee owns the building or buildings,
(d)
the lessee has full use and occupation of the real property, and
(e)
any other conditions or circumstances prescribed by regulation are met.
14(7.3)Where real property is under a lease for a term of sixty years or more, excluding any renewal periods or options to renew, the Director may assess the real property in the name of the lessee if
(a)
the lease is registered in the registry office of the county in which the land is situate and contains a full and accurate description of the land,
(b)
the land referred to in paragraph (
a) is able to be separately conveyed as described,
(c)
one or more buildings are situated on the real property under lease and the lessee owns the buildings,
(d)
the lessee has full use and occupation of the real property, and
(e)
any other conditions or circumstances prescribed by regulation are met.
14(8)Except where real property comprised of Crown timber lands or lands covered by mining leases or licences or mining or mineral claims or mining rights granted under the
Ownership of Minerals Act or section 25 of the
Mining Act or any predecessor of that section is held under lease, licence or permit from the Crown, every person using or occupying for any purpose any real property or part thereof the property of the Crown in right of Canada or the Province, shall be assessed in like manner as if he were actually the owner of such real property or part thereof.
14(9)Where real property comprised of Crown timber lands or lands covered by mining leases or licences, mining or mineral claims or mining rights granted under the
Ownership of Minerals Act or section 25 of the
Mining Act or any predecessor of that section is held under lease, licence or permit from the Crown, improvements thereon shall be assessed in the name of the lessee, licensee or the person in whose name the permit has been granted.
14(9.01)Except as provided in subsections (9.02) and (9.03), real property leased by the Crown in right of the Province to the Maritime Forestry Complex Corporation shall, on or after January 1, 2000, be assessed in the name of the Crown in right of the Province.
14(9.02)Any portion of real property referred to in subsection (9.01), except the common areas and facilities, that is used or occupied by the Crown in right of Canada shall, on or after January 1, 2000, be assessed in the name of the Crown in right of Canada.
14(9.03)Any portion of real property referred to in subsection (9.01), except the common areas and facilities, that is used or occupied by any person other than the Maritime Forestry Complex Corporation, the Crown in right of Canada or the Province, The University of New Brunswick or the Maritime Forest Ranger School shall, on or after January 1, 2000, be assessed in the name of the Maritime Forestry Complex Corporation.
14(9.1)Real property as defined in paragraphs (
b.2) and (
b.3) of the definition “real property” in section 1 shall be assessed in the name of its owner.
14(10)Where the mortgagee of mortgaged real property is in possession, the Director may assess it in the name of the owner of the real property.
14(11)Where the mortgagor or owner of the equity of redemption of mortgaged real property is in possession, the Director shall assess it in the name of the mortgagor or owner of the equity of redemption or in the name of the owner last registered on the register of deeds.
14(11.1)Where the holder of a life estate in real property is in possession, the Director shall assess it in the name of the holder of the life estate.
(a)
there is an undivided interest in real property other than that of a deceased person, and
(b)
the Director cannot ascertain the several names and interests of the owners,
the Director may assess it in the names of the owners known to the Director or registered last on the register of deeds.
14(13)Where the Director cannot ascertain the name of the owner of the land, he may assess real property in the name of the person last registered on the register of deeds or, if a deed is not registered on the register of deeds, in the name of the person who, in the opinion of the Director, is the proper person to be assessed.
1965-66, c.110, s.14; 1967, c.25, s.7, 8, 9; 1968, c.15, s.6; 1969, c.22, s.6; 1973, c.18, s.2; 1980, c.6, s.3; 1982, c.7, s.6; 1983, c.12, s.11; 1985, c.M-14.1, s.129; 1986, c.4, s.3; 1989, c.N-5.01, s.31; 1997, c.4, s.3; 1998, c.11, s.4; 2000, c.40, s.1; 2000, c.20, s.1; 2023, c.17, s.11