Acts and Regulations

A-14 - Assessment Act

Full text
Phase in of assessment
15.2(1)Subject to subsections (9) and (14) to (17), where the Director determines that for a particular year the real and true value of real property identified by its property account number in Column I of Schedule A is more than 15.0% but not exceeding 30.0% greater than the amount of the assessment on such real property for the year immediately preceding the particular year, then the amount of the assessment on such real property
(a) for the particular year is the sum of
(i) the amount of the assessment on such real property for the year immediately preceding the particular year, and
(ii) 15.0% of the amount of the assessment on such real property for the year immediately preceding the particular year, and
(b) for the first year following the particular year is the sum of
(i) the amount of the assessment on such real property for the year immediately preceding the particular year, and
(ii) X% of the amount of the assessment on such real property for the year immediately preceding the particular year, where X% is the percentage determined under the portion of this subsection preceding paragraph (a).
15.2(2)Subject to subsections (9) and (14) to (17), where the Director determines that for a particular year the real and true value of real property identified by its property account number in Column I of Schedule A is more than 30.0% but not exceeding 45.0% greater than the amount of the assessment on such real property for the year immediately preceding the particular year, then the amount of the assessment on such real property
(a) for the particular year is the sum of
(i) the amount of the assessment on such real property for the year immediately preceding the particular year, and
(ii) 15.0% of the amount of the assessment on such real property for the year immediately preceding the particular year,
(b) for the first year following the particular year is the sum of
(i) the amount of the assessment on such real property for the year immediately preceding the particular year, and
(ii) 30.0% of the amount of the assessment on such real property for the year immediately preceding the particular year, and
(c) for the second year following the particular year is the sum of
(i) the amount of the assessment on such real property for the year immediately preceding the particular year, and
(ii) Y% of the amount of the assessment on such real property for the year immediately preceding the particular year, where Y% is the percentage determined under the portion of this subsection preceding paragraph (a).
15.2(3)Subject to subsections (9) and (14) to (17), where the Director determines that for a particular year the real and true value of real property identified by its property account number in Column I of Schedule A is more than 45.0% greater than the amount of the assessment on such real property for the year immediately preceding the particular year, then the amount of the assessment on such real property
(a) for the particular year is the sum of
(i) the amount of the assessment on such real property for the year immediately preceding the particular year, and
(ii) the following percentage of the amount of the assessment on such real property for the year immediately preceding the particular year:
1/3 × Z%
(b) for the first year following the particular year is the sum of
(i) the amount of the assessment on such real property for the year immediately preceding the particular year, and
(ii) the following percentage of the amount of the assessment on such real property for the year immediately preceding the particular year:
2/3 × Z%
(c) for the second year following the particular year is the sum of
(i) the amount of the assessment on such real property for the year immediately preceding the particular year, and
(ii) Z% of the amount of the assessment on such real property for the year immediately preceding the particular year,
where Z% is the percentage determined under the portion of this subsection preceding paragraph (a).
15.2(4)The particular year referred to in subsection (1), (2) or (3) for real property identified by its property account number in Column I of Schedule A is listed beside the property account number in Column II of Schedule A.
15.2(5)The amount of the assessment on real property determined under subsections (1) to (3) is final and may not be questioned or reviewed in any court and sections 25, 27, 28 and 37 do not apply to such assessment.
15.2(6)Sections 25, 27, 28 and 37 apply with the necessary modifications to the real and true value of real property referred to in subsections (1) to (3).
15.2(7)Where the real and true value of real property is varied or referred back to the Director in a request for review of assessment or appeal provided for under subsection (6) and where the condition in subsection (1), (2) or (3) is applicable, subsection (1), (2) or (3), as the case may be, applies to the determination of the amount of the assessment on such real property.
15.2(8)Upon the expiration of the period of time provided for in subsection (1), (2) or (3), the real property shall be assessed at its real and true value as of January 1 of the year for which the assessment is made in accordance with section 15.
15.2(9)Subsections (1) to (3) do not apply in respect of real property referred to in subsection (8), unless there is a change in the valuation methodology for assessing such real property.
15.2(10)Upon the recommendation of the Director, the Lieutenant-Governor in Council may by regulation add property account numbers to Column I of Schedule A where
(a) another property account number or numbers have been substituted in the place and stead of a property account number listed in Column I of Schedule A, or
(b) there has been a change in the valuation methodology for assessing the real property.
15.2(11)Upon the recommendation of the Director, the Lieutenant-Governor in Council may by regulation delete property account numbers from Column I of Schedule A where
(a) a property account number has been replaced by another property account number or numbers,
(b) this section no longer applies to a real property as a result of a request for review of assessment or appeal provided for under subsection (6),
(c) the period of time provided for in subsection (1), (2) or (3) has expired, or
(d) subsection (16) applies.
15.2(12)Upon the recommendation of the Director, the Lieutenant-Governor in Council may by regulation add particular years to Column II of Schedule A where property account numbers are added to Column I of Schedule A.
15.2(13)Upon the recommendation of the Director, the Lieutenant-Governor in Council may by regulation delete particular years from Column II of Schedule A where property account numbers are deleted from Column I of Schedule A.
15.2(14)Where there is new construction on real property identified by its property account number in Column I of Schedule A, the construction shall be assessed for each year at its real and true value as of January 1 of the year preceding the year for which the assessment is made.
15.2(15)Where there is new construction on real property identified by its property account number in Column I of Schedule A, the amount of the assessment on such real property for each year is the sum of
(a) the amount of the assessment of the construction for that year, and
(b) the amount of the assessment determined under subsection (1), (2) or (3), as the case may be, for that year.
15.2(16)Where real property identified by its property account number in Column I of Schedule A is damaged or destroyed, and where the real and true value of such real property for any year following the year when the damage or destruction occurred does not exceed the amount of the assessment on such real property that would have been determined under subsection (1), (2) or (3), as the case may be, for that following year had there been no damage or destruction, then such real property shall be assessed for that following year and for every subsequent year at its real and true value as of January 1 of the year for which the assessment is made in accordance with section 15.
15.2(17)Subsections (1) to (3) do not apply in respect of real property referred to in subsection (16), unless there is a change in the valuation methodology for assessing such real property.
15.2(18)The Director shall maintain a list of the real and true values of real property identified by its property account number in Column I of Schedule A.
15.2(19)The list shall be open to public inspection during reasonable office hours at such places as the Director designates.
2002, c.2, s.2; 2002, c.44, s.2; 2008, c.56, s.4; 2023, c.26, s.4
Phase in of assessment
15.2(1)Subject to subsections (9) and (14) to (17), where the Director determines that for a particular year the real and true value of real property identified by its property account number in Column I of Schedule A is more than 15.0% but not exceeding 30.0% greater than the amount of the assessment on such real property for the year immediately preceding the particular year, then the amount of the assessment on such real property
(a) for the particular year is the sum of
(i) the amount of the assessment on such real property for the year immediately preceding the particular year, and
(ii) 15.0% of the amount of the assessment on such real property for the year immediately preceding the particular year, and
(b) for the first year following the particular year is the sum of
(i) the amount of the assessment on such real property for the year immediately preceding the particular year, and
(ii) X% of the amount of the assessment on such real property for the year immediately preceding the particular year, where X% is the percentage determined under the portion of this subsection preceding paragraph (a).
15.2(2)Subject to subsections (9) and (14) to (17), where the Director determines that for a particular year the real and true value of real property identified by its property account number in Column I of Schedule A is more than 30.0% but not exceeding 45.0% greater than the amount of the assessment on such real property for the year immediately preceding the particular year, then the amount of the assessment on such real property
(a) for the particular year is the sum of
(i) the amount of the assessment on such real property for the year immediately preceding the particular year, and
(ii) 15.0% of the amount of the assessment on such real property for the year immediately preceding the particular year,
(b) for the first year following the particular year is the sum of
(i) the amount of the assessment on such real property for the year immediately preceding the particular year, and
(ii) 30.0% of the amount of the assessment on such real property for the year immediately preceding the particular year, and
(c) for the second year following the particular year is the sum of
(i) the amount of the assessment on such real property for the year immediately preceding the particular year, and
(ii) Y% of the amount of the assessment on such real property for the year immediately preceding the particular year, where Y% is the percentage determined under the portion of this subsection preceding paragraph (a).
15.2(3)Subject to subsections (9) and (14) to (17), where the Director determines that for a particular year the real and true value of real property identified by its property account number in Column I of Schedule A is more than 45.0% greater than the amount of the assessment on such real property for the year immediately preceding the particular year, then the amount of the assessment on such real property
(a) for the particular year is the sum of
(i) the amount of the assessment on such real property for the year immediately preceding the particular year, and
(ii) the following percentage of the amount of the assessment on such real property for the year immediately preceding the particular year:
1/3 × Z%
(b) for the first year following the particular year is the sum of
(i) the amount of the assessment on such real property for the year immediately preceding the particular year, and
(ii) the following percentage of the amount of the assessment on such real property for the year immediately preceding the particular year:
2/3 × Z%
(c) for the second year following the particular year is the sum of
(i) the amount of the assessment on such real property for the year immediately preceding the particular year, and
(ii) Z% of the amount of the assessment on such real property for the year immediately preceding the particular year,
where Z% is the percentage determined under the portion of this subsection preceding paragraph (a).
15.2(4)The particular year referred to in subsection (1), (2) or (3) for real property identified by its property account number in Column I of Schedule A is listed beside the property account number in Column II of Schedule A.
15.2(5)The amount of the assessment on real property determined under subsections (1) to (3) is final and may not be questioned or reviewed in any court and sections 25, 27, 28 and 37 do not apply to such assessment.
15.2(6)Sections 25, 27, 28 and 37 apply with the necessary modifications to the real and true value of real property referred to in subsections (1) to (3).
15.2(7)Where the real and true value of real property is varied or referred back to the Director in a request for review of assessment or appeal provided for under subsection (6) and where the condition in subsection (1), (2) or (3) is applicable, subsection (1), (2) or (3), as the case may be, applies to the determination of the amount of the assessment on such real property.
15.2(8)Upon the expiration of the period of time provided for in subsection (1), (2) or (3), the real property shall be assessed at its real and true value as of January 1 of the year for which the assessment is made in accordance with section 15.
15.2(9)Subsections (1) to (3) do not apply in respect of real property referred to in subsection (8), unless there is a change in the valuation methodology for assessing such real property.
15.2(10)Upon the recommendation of the Director, the Lieutenant-Governor in Council may by regulation add property account numbers to Column I of Schedule A where
(a) another property account number or numbers have been substituted in the place and stead of a property account number listed in Column I of Schedule A, or
(b) there has been a change in the valuation methodology for assessing the real property.
15.2(11)Upon the recommendation of the Director, the Lieutenant-Governor in Council may by regulation delete property account numbers from Column I of Schedule A where
(a) a property account number has been replaced by another property account number or numbers,
(b) this section no longer applies to a real property as a result of a request for review of assessment or appeal provided for under subsection (6),
(c) the period of time provided for in subsection (1), (2) or (3) has expired, or
(d) subsection (16) applies.
15.2(12)Upon the recommendation of the Director, the Lieutenant-Governor in Council may by regulation add particular years to Column II of Schedule A where property account numbers are added to Column I of Schedule A.
15.2(13)Upon the recommendation of the Director, the Lieutenant-Governor in Council may by regulation delete particular years from Column II of Schedule A where property account numbers are deleted from Column I of Schedule A.
15.2(14)Where there is new construction on real property identified by its property account number in Column I of Schedule A, the construction shall be assessed for each year at its real and true value as of January 1 of the year for which the assessment is made.
15.2(15)Where there is new construction on real property identified by its property account number in Column I of Schedule A, the amount of the assessment on such real property for each year is the sum of
(a) the amount of the assessment of the construction for that year, and
(b) the amount of the assessment determined under subsection (1), (2) or (3), as the case may be, for that year.
15.2(16)Where real property identified by its property account number in Column I of Schedule A is damaged or destroyed, and where the real and true value of such real property for any year following the year when the damage or destruction occurred does not exceed the amount of the assessment on such real property that would have been determined under subsection (1), (2) or (3), as the case may be, for that following year had there been no damage or destruction, then such real property shall be assessed for that following year and for every subsequent year at its real and true value as of January 1 of the year for which the assessment is made in accordance with section 15.
15.2(17)Subsections (1) to (3) do not apply in respect of real property referred to in subsection (16), unless there is a change in the valuation methodology for assessing such real property.
15.2(18)The Director shall maintain a list of the real and true values of real property identified by its property account number in Column I of Schedule A.
15.2(19)The list shall be open to public inspection during reasonable office hours at such places as the Director designates.
2002, c.2, s.2; 2002, c.44, s.2; 2008, c.56, s.4
Phase in of assessment
15.2(1)Subject to subsections (9) and (14) to (17), where the Director determines that for a particular year the real and true value of real property identified by its property account number in Column I of Schedule A is more than 15.0% but not exceeding 30.0% greater than the amount of the assessment on such real property for the year immediately preceding the particular year, then the amount of the assessment on such real property
(a) for the particular year is the sum of
(i) the amount of the assessment on such real property for the year immediately preceding the particular year, and
(ii) 15.0% of the amount of the assessment on such real property for the year immediately preceding the particular year, and
(b) for the first year following the particular year is the sum of
(i) the amount of the assessment on such real property for the year immediately preceding the particular year, and
(ii) X% of the amount of the assessment on such real property for the year immediately preceding the particular year, where X% is the percentage determined under the portion of this subsection preceding paragraph (a).
15.2(2)Subject to subsections (9) and (14) to (17), where the Director determines that for a particular year the real and true value of real property identified by its property account number in Column I of Schedule A is more than 30.0% but not exceeding 45.0% greater than the amount of the assessment on such real property for the year immediately preceding the particular year, then the amount of the assessment on such real property
(a) for the particular year is the sum of
(i) the amount of the assessment on such real property for the year immediately preceding the particular year, and
(ii) 15.0% of the amount of the assessment on such real property for the year immediately preceding the particular year,
(b) for the first year following the particular year is the sum of
(i) the amount of the assessment on such real property for the year immediately preceding the particular year, and
(ii) 30.0% of the amount of the assessment on such real property for the year immediately preceding the particular year, and
(c) for the second year following the particular year is the sum of
(i) the amount of the assessment on such real property for the year immediately preceding the particular year, and
(ii) Y% of the amount of the assessment on such real property for the year immediately preceding the particular year, where Y% is the percentage determined under the portion of this subsection preceding paragraph (a).
15.2(3)Subject to subsections (9) and (14) to (17), where the Director determines that for a particular year the real and true value of real property identified by its property account number in Column I of Schedule A is more than 45.0% greater than the amount of the assessment on such real property for the year immediately preceding the particular year, then the amount of the assessment on such real property
(a) for the particular year is the sum of
(i) the amount of the assessment on such real property for the year immediately preceding the particular year, and
(ii) the following percentage of the amount of the assessment on such real property for the year immediately preceding the particular year:
1/3 × Z%
(b) for the first year following the particular year is the sum of
(i) the amount of the assessment on such real property for the year immediately preceding the particular year, and
(ii) the following percentage of the amount of the assessment on such real property for the year immediately preceding the particular year:
2/3 × Z%
(c) for the second year following the particular year is the sum of
(i) the amount of the assessment on such real property for the year immediately preceding the particular year, and
(ii) Z% of the amount of the assessment on such real property for the year immediately preceding the particular year,
where Z% is the percentage determined under the portion of this subsection preceding paragraph (a).
15.2(4)The particular year referred to in subsection (1), (2) or (3) for real property identified by its property account number in Column I of Schedule A is listed beside the property account number in Column II of Schedule A.
15.2(5)The amount of the assessment on real property determined under subsections (1) to (3) is final and may not be questioned or reviewed in any court and sections 25, 27, 28 and 37 do not apply to such assessment.
15.2(6)Sections 25, 27, 28 and 37 apply with the necessary modifications to the real and true value of real property referred to in subsections (1) to (3).
15.2(7)Where the real and true value of real property is varied or referred back to the Director in a request for review of assessment or appeal provided for under subsection (6) and where the condition in subsection (1), (2) or (3) is applicable, subsection (1), (2) or (3), as the case may be, applies to the determination of the amount of the assessment on such real property.
15.2(8)Upon the expiration of the period of time provided for in subsection (1), (2) or (3), the real property shall be assessed at its real and true value as of January 1 of the year for which the assessment is made in accordance with section 15.
15.2(9)Subsections (1) to (3) do not apply in respect of real property referred to in subsection (8), unless there is a change in the valuation methodology for assessing such real property.
15.2(10)Upon the recommendation of the Director, the Lieutenant-Governor in Council may by regulation add property account numbers to Column I of Schedule A where
(a) another property account number or numbers have been substituted in the place and stead of a property account number listed in Column I of Schedule A, or
(b) there has been a change in the valuation methodology for assessing the real property.
15.2(11)Upon the recommendation of the Director, the Lieutenant-Governor in Council may by regulation delete property account numbers from Column I of Schedule A where
(a) a property account number has been replaced by another property account number or numbers,
(b) this section no longer applies to a real property as a result of a request for review of assessment or appeal provided for under subsection (6),
(c) the period of time provided for in subsection (1), (2) or (3) has expired, or
(d) subsection (16) applies.
15.2(12)Upon the recommendation of the Director, the Lieutenant-Governor in Council may by regulation add particular years to Column II of Schedule A where property account numbers are added to Column I of Schedule A.
15.2(13)Upon the recommendation of the Director, the Lieutenant-Governor in Council may by regulation delete particular years from Column II of Schedule A where property account numbers are deleted from Column I of Schedule A.
15.2(14)Where there is new construction on real property identified by its property account number in Column I of Schedule A, the construction shall be assessed for each year at its real and true value as of January 1 of the year for which the assessment is made.
15.2(15)Where there is new construction on real property identified by its property account number in Column I of Schedule A, the amount of the assessment on such real property for each year is the sum of
(a) the amount of the assessment of the construction for that year, and
(b) the amount of the assessment determined under subsection (1), (2) or (3), as the case may be, for that year.
15.2(16)Where real property identified by its property account number in Column I of Schedule A is damaged or destroyed, and where the real and true value of such real property for any year following the year when the damage or destruction occurred does not exceed the amount of the assessment on such real property that would have been determined under subsection (1), (2) or (3), as the case may be, for that following year had there been no damage or destruction, then such real property shall be assessed for that following year and for every subsequent year at its real and true value as of January 1 of the year for which the assessment is made in accordance with section 15.
15.2(17)Subsections (1) to (3) do not apply in respect of real property referred to in subsection (16), unless there is a change in the valuation methodology for assessing such real property.
15.2(18)The Director shall maintain a list of the real and true values of real property identified by its property account number in Column I of Schedule A.
15.2(19)The list shall be open to public inspection during reasonable office hours at such places as the Director designates.
2002, c.2, s.2; 2002, c.44, s.2; 2008, c.56, s.4
Phase in of assessment
15.2(1)Subject to subsections (9) and (14) to (17), where the Director determines that for a particular year the real and true value of real property identified by its property account number in Column I of Schedule A is more than 15.0% but not exceeding 30.0% greater than the amount of the assessment on such real property for the year immediately preceding the particular year, then the amount of the assessment on such real property
(a) for the particular year is the sum of
(i) the amount of the assessment on such real property for the year immediately preceding the particular year, and
(ii) 15.0% of the amount of the assessment on such real property for the year immediately preceding the particular year, and
(b) for the first year following the particular year is the sum of
(i) the amount of the assessment on such real property for the year immediately preceding the particular year, and
(ii) X% of the amount of the assessment on such real property for the year immediately preceding the particular year, where X% is the percentage determined under the portion of this subsection preceding paragraph (a).
15.2(2)Subject to subsections (9) and (14) to (17), where the Director determines that for a particular year the real and true value of real property identified by its property account number in Column I of Schedule A is more than 30.0% but not exceeding 45.0% greater than the amount of the assessment on such real property for the year immediately preceding the particular year, then the amount of the assessment on such real property
(a) for the particular year is the sum of
(i) the amount of the assessment on such real property for the year immediately preceding the particular year, and
(ii) 15.0% of the amount of the assessment on such real property for the year immediately preceding the particular year,
(b) for the first year following the particular year is the sum of
(i) the amount of the assessment on such real property for the year immediately preceding the particular year, and
(ii) 30.0% of the amount of the assessment on such real property for the year immediately preceding the particular year, and
(c) for the second year following the particular year is the sum of
(i) the amount of the assessment on such real property for the year immediately preceding the particular year, and
(ii) Y% of the amount of the assessment on such real property for the year immediately preceding the particular year, where Y% is the percentage determined under the portion of this subsection preceding paragraph (a).
15.2(3)Subject to subsections (9) and (14) to (17), where the Director determines that for a particular year the real and true value of real property identified by its property account number in Column I of Schedule A is more than 45.0% greater than the amount of the assessment on such real property for the year immediately preceding the particular year, then the amount of the assessment on such real property
(a) for the particular year is the sum of
(i) the amount of the assessment on such real property for the year immediately preceding the particular year, and
(ii) the following percentage of the amount of the assessment on such real property for the year immediately preceding the particular year:
1/3 × Z%
(b) for the first year following the particular year is the sum of
(i) the amount of the assessment on such real property for the year immediately preceding the particular year, and
(ii) the following percentage of the amount of the assessment on such real property for the year immediately preceding the particular year:
2/3 × Z%
(c) for the second year following the particular year is the sum of
(i) the amount of the assessment on such real property for the year immediately preceding the particular year, and
(ii) Z% of the amount of the assessment on such real property for the year immediately preceding the particular year,
where Z% is the percentage determined under the portion of this subsection preceding paragraph (a).
15.2(4)The particular year referred to in subsection (1), (2) or (3) for real property identified by its property account number in Column I of Schedule A is listed beside the property account number in Column II of Schedule A.
15.2(5)The amount of the assessment on real property determined under subsections (1) to (3) is final and may not be questioned or reviewed in any court and sections 25, 27, 28 and 37 do not apply to such assessment.
15.2(6)Sections 25, 27, 28 and 37 apply with the necessary modifications to the real and true value of real property referred to in subsections (1) to (3).
15.2(7)Where the real and true value of real property is varied or referred back to the Director in a referral or appeal provided for under subsection (6) and where the condition in subsection (1), (2) or (3) is applicable, subsection (1), (2) or (3), as the case may be, applies to the determination of the amount of the assessment on such real property.
15.2(8)Upon the expiration of the period of time provided for in subsection (1), (2) or (3), the real property shall be assessed at its real and true value as of January 1 of the year for which the assessment is made in accordance with section 15.
15.2(9)Subsections (1) to (3) do not apply in respect of real property referred to in subsection (8), unless there is a change in the valuation methodology for assessing such real property.
15.2(10)Upon the recommendation of the Director, the Lieutenant-Governor in Council may by regulation add property account numbers to Column I of Schedule A where
(a) another property account number or numbers have been substituted in the place and stead of a property account number listed in Column I of Schedule A, or
(b) there has been a change in the valuation methodology for assessing the real property.
15.2(11)Upon the recommendation of the Director, the Lieutenant-Governor in Council may by regulation delete property account numbers from Column I of Schedule A where
(a) a property account number has been replaced by another property account number or numbers,
(b) this section no longer applies to a real property as a result of a referral or appeal provided for under subsection (6),
(c) the period of time provided for in subsection (1), (2) or (3) has expired, or
(d) subsection (16) applies.
15.2(12)Upon the recommendation of the Director, the Lieutenant-Governor in Council may by regulation add particular years to Column II of Schedule A where property account numbers are added to Column I of Schedule A.
15.2(13)Upon the recommendation of the Director, the Lieutenant-Governor in Council may by regulation delete particular years from Column II of Schedule A where property account numbers are deleted from Column I of Schedule A.
15.2(14)Where there is new construction on real property identified by its property account number in Column I of Schedule A, the construction shall be assessed for each year at its real and true value as of January 1 of the year for which the assessment is made.
15.2(15)Where there is new construction on real property identified by its property account number in Column I of Schedule A, the amount of the assessment on such real property for each year is the sum of
(a) the amount of the assessment of the construction for that year, and
(b) the amount of the assessment determined under subsection (1), (2) or (3), as the case may be, for that year.
15.2(16)Where real property identified by its property account number in Column I of Schedule A is damaged or destroyed, and where the real and true value of such real property for any year following the year when the damage or destruction occurred does not exceed the amount of the assessment on such real property that would have been determined under subsection (1), (2) or (3), as the case may be, for that following year had there been no damage or destruction, then such real property shall be assessed for that following year and for every subsequent year at its real and true value as of January 1 of the year for which the assessment is made in accordance with section 15.
15.2(17)Subsections (1) to (3) do not apply in respect of real property referred to in subsection (16), unless there is a change in the valuation methodology for assessing such real property.
15.2(18)The Director shall maintain a list of the real and true values of real property identified by its property account number in Column I of Schedule A.
15.2(19)The list shall be open to public inspection during reasonable office hours at such places as the Director designates.
2002, c.2, s.2; 2002, c.44, s.2