Acts and Regulations

A-14 - Assessment Act

Section 15
Disposition versions

Full text
Valuation of realty
15Notwithstanding any other public or private Act or any tax agreement, but subject to sections 15.1, 15.11, 15.2, 15.3, 15.31, 15.4, 15.5, 15.6, 15.7, 16, 17 and 17.1, all real property shall be assessed at its real and true value as of January 1 of the year preceding the year for which the assessment is made.
1965-66, c.110, s.15; 1967, c.25, s.10; 1977, c.6, s.3; 1982, c.7, s.7; 1983, c.12, s.12; 1986, c.13, s.3; 1997, c.67, s.3; 2002, c.2, s.1; 2005, c.T-0.2, s.8; 2005, c.14, s.1; 2007, c.39, s.2; 2010, c.34, s.1; 2012, c.43, s.1; 2016, c.38, s.6; 2017, c.62, s.1; 2020, c.22, s.1; 2022, c.54, s.1; 2023, c.26, s.2
Valuation of realty
15Notwithstanding any other public or private Act or any tax agreement, but subject to sections 15.1, 15.11, 15.2, 15.3, 15.31, 15.4, 15.5, 15.6, 15.7, 16, 17 and 17.1, all real property shall be assessed at its real and true value as of January 1 of the year for which the assessment is made.
1965-66, c.110, s.15; 1967, c.25, s.10; 1977, c.6, s.3; 1982, c.7, s.7; 1983, c.12, s.12; 1986, c.13, s.3; 1997, c.67, s.3; 2002, c.2, s.1; 2005, c.T-0.2, s.8; 2005, c.14, s.1; 2007, c.39, s.2; 2010, c.34, s.1; 2012, c.43, s.1; 2016, c.38, s.6; 2017, c.62, s.1; 2020, c.22, s.1; 2022, c.54, s.1
Valuation of realty
15Notwithstanding any other public or private Act or any tax agreement, but subject to sections 15.1, 15.11, 15.2, 15.3, 15.4, 15.5, 15.6, 15.7, 16, 17 and 17.1, all real property shall be assessed at its real and true value as of January 1 of the year for which the assessment is made.
1965-66, c.110, s.15; 1967, c.25, s.10; 1977, c.6, s.3; 1982, c.7, s.7; 1983, c.12, s.12; 1986, c.13, s.3; 1997, c.67, s.3; 2002, c.2, s.1; 2005, c.T-0.2, s.8; 2005, c.14, s.1; 2007, c.39, s.2; 2010, c.34, s.1; 2012, c.43, s.1; 2016, c.38, s.6; 2017, c.62, s.1; 2020, c.22, s.1
Valuation of realty
15Notwithstanding any other public or private Act or any tax agreement, but subject to sections 15.1, 15.11, 15.2, 15.3, 15.4, 15.5, 15.6, 16, 17 and 17.1, all real property shall be assessed at its real and true value as of January 1 of the year for which the assessment is made.
1965-66, c.110, s.15; 1967, c.25, s.10; 1977, c.6, s.3; 1982, c.7, s.7; 1983, c.12, s.12; 1986, c.13, s.3; 1997, c.67, s.3; 2002, c.2, s.1; 2005, c.T-0.2, s.8; 2005, c.14, s.1; 2007, c.39, s.2; 2010, c.34, s.1; 2012, c.43, s.1; 2016, c.38, s.6; 2017, c.62, s.1
Valuation of realty
15Notwithstanding any other public or private Act or any tax agreement, but subject to sections 15.1, 15.11, 15.2, 15.3, 15.4, 15.5, 16, 17 and 17.1, all real property shall be assessed at its real and true value as of January 1 of the year for which the assessment is made.
1965-66, c.110, s.15; 1967, c.25, s.10; 1977, c.6, s.3; 1982, c.7, s.7; 1983, c.12, s.12; 1986, c.13, s.3; 1997, c.67, s.3; 2002, c.2, s.1; 2005, c.T-0.2, s.8; 2005, c.14, s.1; 2007, c.39, s.2; 2010, c.34, s.1; 2012, c.43, s.1; 2016, c.38, s.6
Valuation of realty
15Notwithstanding any other public or private Act or any tax agreement, but subject to sections 15.1, 15.11, 15.2, 15.3, 15.4, 15.5, 16, 17 and 17.1 and to subsection 3(1) of An Act to Comply with the Request of The City of Saint John on Taxation of the LNG Terminal, all real property shall be assessed at its real and true value as of January 1 of the year for which the assessment is made.
1965-66, c.110, s.15; 1967, c.25, s.10; 1977, c.6, s.3; 1982, c.7, s.7; 1983, c.12, s.12; 1986, c.13, s.3; 1997, c.67, s.3; 2002, c.2, s.1; 2005, c.T-0.2, s.8; 2005, c.14, s.1; 2007, c.39, s.2; 2010, c.34, s.1; 2012, c.43, s.1
Valuation of realty
15Notwithstanding any other public or private Act or any tax agreement, but subject to sections 15.1, 15.11, 15.2, 15.3, 15.4, 15.5, 16, 17 and 17.1 and to subsection 3(1) of An Act to Comply with the Request of The City of Saint John on Taxation of the LNG Terminal, all real property shall be assessed at its real and true value as of January 1 of the year for which the assessment is made.
1965-66, c.110, s.15; 1967, c.25, s.10; 1977, c.6, s.3; 1982, c.7, s.7; 1983, c.12, s.12; 1986, c.13, s.3; 1997, c.67, s.3; 2002, c.2, s.1; 2005, c.T-0.2, s.8; 2005, c.14, s.1; 2007, c.39, s.2; 2010, c.34, s.1; 2012, c.43, s.1
Valuation of realty
15Notwithstanding any other public or private Act or any tax agreement, but subject to sections 15.1, 15.11, 15.2, 15.3, 15.4, 16, 17 and 17.1 and to subsection 3(1) of An Act to Comply with the Request of The City of Saint John on Taxation of the LNG Terminal, all real property shall be assessed at its real and true value as of January 1 of the year for which the assessment is made.
1965-66, c.110, s.15; 1967, c.25, s.10; 1977, c.6, s.3; 1982, c.7, s.7; 1983, c.12, s.12; 1986, c.13, s.3; 1997, c.67, s.3; 2002, c.2, s.1; 2005, c.T-0.2, s.8; 2005, c.14, s.1; 2007, c.39, s.2; 2010, c.34, s.1
Valuation of realty
15Notwithstanding any other public or private Act or any tax agreement, but subject to sections 15.1, 15.11, 15.2, 15.3, 16, 17 and 17.1 and to subsection 3(1) of An Act to Comply with the Request of The City of Saint John on Taxation of the LNG Terminal, all real property shall be assessed at its real and true value as of January 1 of the year for which the assessment is made.
1965-66, c.110, s.15; 1967, c.25, s.10; 1977, c.6, s.3; 1982, c.7, s.7; 1983, c.12, s.12; 1986, c.13, s.3; 1997, c.67, s.3; 2002, c.2, s.1; 2005, c.T-0.2, s.8; 2005, c.14, s.1; 2007, c.39, s.2
Valuation of realty
15Notwithstanding any other public or private Act or any tax agreement, but subject to sections 15.1, 15.2, 15.3, 16, 17 and 17.1 and to subsection 3(1) of An Act to Comply with the Request of The City of Saint John on Taxation of the LNG Terminal, all real property shall be assessed at its real and true value as of January 1 of the year for which the assessment is made.
1965-66, c.110, s.15; 1967, c.25, s.10; 1977, c.6, s.3; 1982, c.7, s.7; 1983, c.12, s.12; 1986, c.13, s.3; 1997, c.67, s.3; 2002, c.2, s.1; 2005, c.T-0.2, s.8; 2005, c.14, s.1