Acts and Regulations

A-14 - Assessment Act

Section 16
Disposition versions

Full text
Assessment of farm land, timberland and woodlots
16(1)Real property that has an area of five hectares or more shall be assessed at its real and true value as farmland if the Director in accordance with the regulations determines that the real property is in actual and bona fide use as farmland, and if the Director determines that the real property is not in actual and bona fide use as farmland it shall be assessed at its real and true value as at the first day of January of the year for which the assessment is made.
16(2)Real property that has an area of ten hectares or more shall be assessed at its real and true value as freehold timberland or farm woodlots only if the Director so classifies the real property.
16(3)The Director shall
(a) determine whether real property is in actual and bona fide use as farmland, and
(b) classify real property that is to be assessed as freehold timberland and farm woodlots.
16(4)The Director’s determination of use of farmland and classification of freehold timberland and farm woodlots shall be received in evidence by any court, judge or board as prima facie proof of the use and nature, for the purpose of this Act, of the real property.
16(5)When a local government has not exercised its zoning authority with respect to all or a portion of real property and the Director has not classified such real property as freehold timberland or a farm woodlot, the person assessed may appeal to The Court of King’s Bench of New Brunswick, to have such real property classified as freehold timberland or a farm woodlot.
16(6)An appeal under subsection (5) shall be commenced within 30 days from the date the real property assessment notice under section 21 or the amended real property assessment notice under section 22 is mailed by serving on the Director a notice of appeal, in writing, setting out the grounds of appeal and stating, briefly, the facts relative to the appeal.
16(7)The Court of King’s Bench of New Brunswick may direct the Director to classify such real property referred to in subsection (1) as freehold timberland or a farm woodlot, where the Court is satisfied
(a) that the local government has not exercised its zoning authority with respect to such property, and
(b) that such property has an area of ten hectares or more and is freehold timberland or a farm woodlot.
1965-66, c.110, s.15; 1973, c.18, s.3; 1977, c.6, s.4; 1979, c.41, s.7; 1983, c.12, s.14; 1989, c.N-5.01, s.31; 2005, c.7, s.3; 2017, c.20, s.5; 2019, c.11, s.1; 2023, c.17, s.11
Assessment of farm land, timberland and woodlots
16(1)Real property that has an area of five hectares or more shall be assessed at its real and true value as farmland if the Director in accordance with the regulations determines that the real property is in actual and bona fide use as farmland, and if the Director determines that the real property is not in actual and bona fide use as farmland it shall be assessed at its real and true value as at the first day of January of the year for which the assessment is made.
16(2)Real property that has an area of ten hectares or more shall be assessed at its real and true value as freehold timberland or farm woodlots only if the Director so classifies the real property.
16(3)The Director shall
(a) determine whether real property is in actual and bona fide use as farmland, and
(b) classify real property that is to be assessed as freehold timberland and farm woodlots.
16(4)The Director’s determination of use of farmland and classification of freehold timberland and farm woodlots shall be received in evidence by any court, judge or board as prima facie proof of the use and nature, for the purpose of this Act, of the real property.
16(5)When a local government has not exercised its zoning authority with respect to all or a portion of real property and the Director has not classified such real property as freehold timberland or a farm woodlot, the person assessed may appeal to The Court of Queen’s Bench of New Brunswick, to have such real property classified as freehold timberland or a farm woodlot.
16(6)An appeal under subsection (5) shall be commenced within 30 days from the date the real property assessment notice under section 21 or the amended real property assessment notice under section 22 is mailed by serving on the Director a notice of appeal, in writing, setting out the grounds of appeal and stating, briefly, the facts relative to the appeal.
16(7)The Court of Queen’s Bench of New Brunswick may direct the Director to classify such real property referred to in subsection (1) as freehold timberland or a farm woodlot, where the Court is satisfied
(a) that the local government has not exercised its zoning authority with respect to such property, and
(b) that such property has an area of ten hectares or more and is freehold timberland or a farm woodlot.
1965-66, c.110, s.15; 1973, c.18, s.3; 1977, c.6, s.4; 1979, c.41, s.7; 1983, c.12, s.14; 1989, c.N-5.01, s.31; 2005, c.7, s.3; 2017, c.20, s.5; 2019, c.11, s.1
Assessment of farm land, timberland and woodlots
16(1)Real property that has an area of five hectares or more shall be assessed at its real and true value as farmland if the Director in accordance with the regulations determines that the real property is in actual and bona fide use as farmland, and if the Director determines that the real property is not in actual and bona fide use as farmland it shall be assessed at its real and true value as at the first day of January of the year for which the assessment is made.
16(2)Real property that has an area of ten hectares or more shall be assessed at its real and true value as freehold timberland or farm woodlots only if the Director so classifies the real property.
16(3)The Director shall
(a) determine whether real property is in actual and bona fide use as farmland, and
(b) classify real property that is to be assessed as freehold timberland and farm woodlots.
16(4)The Director’s determination of use of farmland and classification of freehold timberland and farm woodlots shall be received in evidence by any court, judge or board as prima facie proof of the use and nature, for the purpose of this Act, of the real property.
16(5)When a local government has not exercised its zoning authority with respect to all or a portion of real property and the Director has not classified such real property as freehold timberland or a farm woodlot, the person assessed may appeal to The Court of Queen’s Bench of New Brunswick, to have such real property classified as freehold timberland or a farm woodlot.
16(6)An appeal to The Court of Queen’s Bench of New Brunswick under subsection (5) shall be commenced within thirty days from the date of mailing of the assessment and tax notice under section 21 or an amended assessment and tax notice under section 22 by serving upon the Director a notice of appeal, in writing, setting out the grounds of appeal and stating, briefly, the facts relative thereto.
16(7)The Court of Queen’s Bench of New Brunswick may direct the Director to classify such real property referred to in subsection (1) as freehold timberland or a farm woodlot, where the Court is satisfied
(a) that the local government has not exercised its zoning authority with respect to such property, and
(b) that such property has an area of ten hectares or more and is freehold timberland or a farm woodlot.
1965-66, c.110, s.15; 1973, c.18, s.3; 1977, c.6, s.4; 1979, c.41, s.7; 1983, c.12, s.14; 1989, c.N-5.01, s.31; 2005, c.7, s.3; 2017, c.20, s.5
Assessment of farm land, timberland and woodlots
16(1)Real property that has an area of five hectares or more shall be assessed at its real and true value as farmland if the Director in accordance with the regulations determines that the real property is in actual and bona fide use as farmland, and if the Director determines that the real property is not in actual and bona fide use as farmland it shall be assessed at its real and true value as at the first day of January of the year for which the assessment is made.
16(2)Real property that has an area of ten hectares or more shall be assessed at its real and true value as freehold timberland or farm woodlots only if the Director so classifies the real property.
16(3)The Director shall
(a) determine whether real property is in actual and bona fide use as farmland, and
(b) classify real property that is to be assessed as freehold timberland and farm woodlots.
16(4)The Director’s determination of use of farmland and classification of freehold timberland and farm woodlots shall be received in evidence by any court, judge or board as prima facie proof of the use and nature, for the purpose of this Act, of the real property.
16(5)Where a municipality or rural community has not exercised its zoning authority with respect to all or a portion of real property and the Director has not classified such real property as freehold timberland or a farm woodlot, the person assessed may appeal to The Court of Queen’s Bench of New Brunswick, to have such real property classified as freehold timberland or a farm woodlot.
16(6)An appeal to The Court of Queen’s Bench of New Brunswick under subsection (5) shall be commenced within thirty days from the date of mailing of the assessment and tax notice under section 21 or an amended assessment and tax notice under section 22 by serving upon the Director a notice of appeal, in writing, setting out the grounds of appeal and stating, briefly, the facts relative thereto.
16(7)The Court of Queen’s Bench of New Brunswick may direct the Director to classify such real property referred to in subsection (1) as freehold timberland or a farm woodlot, where the Court is satisfied
(a) that the municipality or rural community has not exercised its zoning authority with respect to such property, and
(b) that such property has an area of ten hectares or more and is freehold timberland or a farm woodlot.
1965-66, c.110, s.15; 1973, c.18, s.3; 1977, c.6, s.4; 1979, c.41, s.7; 1983, c.12, s.14; 1989, c.N-5.01, s.31; 2005, c.7, s.3
Assessment of farm land, timberland and woodlots
16(1)Real property that has an area of five hectares or more shall be assessed at its real and true value as farmland if the Director in accordance with the regulations determines that the real property is in actual and bona fide use as farmland, and if the Director determines that the real property is not in actual and bona fide use as farmland it shall be assessed at its real and true value as at the first day of January of the year for which the assessment is made.
16(2)Real property that has an area of ten hectares or more shall be assessed at its real and true value as freehold timberland or farm woodlots only if the Director so classifies the real property.
16(3)The Director shall
(a) determine whether real property is in actual and bona fide use as farmland, and
(b) classify real property that is to be assessed as freehold timberland and farm woodlots.
16(4)The Director’s determination of use of farmland and classification of freehold timberland and farm woodlots shall be received in evidence by any court, judge or board as prima facie proof of the use and nature, for the purpose of this Act, of the real property.
16(5)Where a municipality or rural community has not exercised its zoning authority with respect to all or a portion of real property and the Director has not classified such real property as freehold timberland or a farm woodlot, the person assessed may appeal to The Court of Queen’s Bench of New Brunswick, to have such real property classified as freehold timberland or a farm woodlot.
16(6)An appeal to The Court of Queen’s Bench of New Brunswick under subsection (5) shall be commenced within thirty days from the date of mailing of the assessment and tax notice under section 21 or an amended assessment and tax notice under section 22 by serving upon the Director a notice of appeal, in writing, setting out the grounds of appeal and stating, briefly, the facts relative thereto.
16(7)The Court of Queen’s Bench of New Brunswick may direct the Director to classify such real property referred to in subsection (1) as freehold timberland or a farm woodlot, where the Court is satisfied
(a) that the municipality or rural community has not exercised its zoning authority with respect to such property, and
(b) that such property has an area of ten hectares or more and is freehold timberland or a farm woodlot.
1965-66, c.110, s.15; 1973, c.18, s.3; 1977, c.6, s.4; 1979, c.41, s.7; 1983, c.12, s.14; 1989, c.N-5.01, s.31; 2005, c.7, s.3