17.1(1)Real property shall be assessed at its real and true value as a golf course if the real property is in actual and bona fide use as a golf course, and if the real property is not in actual and bona fide use as a golf course, 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.

17.1(2)The Director shall determine whether real property is in actual and bona fide use as a golf course.

17.1(3)Where the person assessed is not satisfied with the determination of the Director under subsection (2), that person may appeal the determination of the Director to The Court of King’s Bench of New Brunswick.

17.1(4)An appeal under subsection (3) 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.

17.1(5)The Director’s determination of use of real property as a golf course 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.

17.1(1)Real property shall be assessed at its real and true value as a golf course if the real property is in actual and bona fide use as a golf course, and if the real property is not in actual and bona fide use as a golf course, 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.

17.1(2)The Director shall determine whether real property is in actual and bona fide use as a golf course.

17.1(3)Where the person assessed is not satisfied with the determination of the Director under subsection (2), that person may appeal the determination of the Director to The Court of Queen’s Bench of New Brunswick.

17.1(4)An appeal under subsection (3) 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.

17.1(5)The Director’s determination of use of real property as a golf course 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.

17.1(1)Real property shall be assessed at its real and true value as a golf course if the real property is in actual and bona fide use as a golf course, and if the real property is not in actual and bona fide use as a golf course, 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.

17.1(2)The Director shall determine whether real property is in actual and bona fide use as a golf course.

17.1(3)Where the person assessed is not satisfied with the determination of the Director under subsection (2), that person may appeal the determination of the Director to The Court of Queen’s Bench of New Brunswick.

17.1(4)An appeal to The Court of Queen’s Bench of New Brunswick under subsection (3) 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.

17.1(5)The Director’s determination of use of real property as a golf course 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.

17.1(1)Real property shall be assessed at its real and true value as a golf course if the real property is in actual and bona fide use as a golf course, and if the real property is not in actual and bona fide use as a golf course, 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.

17.1(2)The Director shall determine whether real property is in actual and bona fide use as a golf course.

17.1(3)Where the person assessed is not satisfied with the determination of the Director under subsection (2), that person may appeal the determination of the Director to The Court of Queen’s Bench of New Brunswick.

17.1(4)An appeal to The Court of Queen’s Bench of New Brunswick under subsection (3) 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.

17.1(5)The Director’s determination of use of real property as a golf course 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.