Acts and Regulations

A-14 - Assessment Act

Full text
Real property owned and occupied by a charitable organization, not-for-profit organization, municipality or rural community
7.1(1)A charitable organization, not-for-profit organization or local government may apply to the Director, on a form provided by the Director, for a reduction of the assessment of real property or a portion of real property as provided for in this section.
7.1(2)An application under subsection (1) for a reduction of assessment for any year must be made in the preceding year on or before the date prescribed by regulation.
7.1(3)Notwithstanding subsection (2), the deadline for an application under subsection (1) for a reduction of an assessment for 1998 is December 31, 1998.
7.1(4)Upon receipt of an application under subsection (1), the Director may, in his or her discretion, reduce by
(a) one hundred per cent, the assessment in respect of 1998 or any succeeding year of real property, or that portion of real property, that is owned and occupied by an applicant prescribed by regulation and that meets the conditions in accordance with the regulations,
(b) ninety per cent, the assessment in respect of 1998 or any succeeding year of real property, or that portion of real property, that is owned and occupied by an applicant prescribed by regulation and that meets the conditions in accordance with the regulations,
(c) sixty-five per cent, the assessment in respect of 1998 or any succeeding year of real property, or that portion of real property, that is owned and occupied by an applicant prescribed by regulation and that meets the conditions in accordance with the regulations, or
(d) thirty-five per cent, the assessment in respect of 1998 or any succeeding year of real property, or that portion of real property, that is owned and occupied by an applicant prescribed by regulation and that meets the conditions in accordance with the regulations.
7.1(5)A decision of the Director to reduce an assessment under subsection (4) has effect from January 1 of the year for which the assessment is reduced, and any changes required to be made in the real property assessment list as a result of the decision shall be made as soon as possible after the decision is made.
7.1(6)A decision of the Director to reduce an assessment under subsection (4) has effect until and including December 31 of the year in which the real property or portion of the real property is no longer owned and occupied by the charitable organization, not-for-profit organization or local government, as the case may be, or no longer meets the conditions in accordance with paragraph (4)(a), (b), (c) or (d), as the case may be.
7.1(7)An application under subsection (1) shall be decided on the basis of written information provided by the applicant and such other information as the Director requires.
7.1(8)The decision of the Director as to whether a charitable organization, not-for-profit organization or local government is entitled to a reduction of an assessment under this section, the amount of the reduction of an assessment and the portion of real property for which the reduction of an assessment may be granted is final and may not be questioned or reviewed in any court, and sections 25, 27 and 37 do not apply with respect to real property or portions of real property under this section.
7.1(9)A person who knowingly makes a false statement or knowingly provides wrong information in the course of making an application under subsection (1) commits an offence punishable under Part II of the Provincial Offences Procedure Act as a category F offence.
1997, c.67, s.2; 2005, c.7, s.3; 2017, c.20, s.5; 2019, c.11, s.1
Real property owned and occupied by a charitable organization, not-for-profit organization, municipality or rural community
7.1(1)A charitable organization, not-for-profit organization or local government may apply to the Director, on a form provided by the Director, for a reduction of the assessment of real property or a portion of real property as provided for in this section.
7.1(2)An application under subsection (1) for a reduction of assessment for any year must be made in the preceding year on or before the date prescribed by regulation.
7.1(3)Notwithstanding subsection (2), the deadline for an application under subsection (1) for a reduction of an assessment for 1998 is December 31, 1998.
7.1(4)Upon receipt of an application under subsection (1), the Director may, in his or her discretion, reduce by
(a) one hundred per cent, the assessment in respect of 1998 or any succeeding year of real property, or that portion of real property, that is owned and occupied by an applicant prescribed by regulation and that meets the conditions in accordance with the regulations,
(b) ninety per cent, the assessment in respect of 1998 or any succeeding year of real property, or that portion of real property, that is owned and occupied by an applicant prescribed by regulation and that meets the conditions in accordance with the regulations,
(c) sixty-five per cent, the assessment in respect of 1998 or any succeeding year of real property, or that portion of real property, that is owned and occupied by an applicant prescribed by regulation and that meets the conditions in accordance with the regulations, or
(d) thirty-five per cent, the assessment in respect of 1998 or any succeeding year of real property, or that portion of real property, that is owned and occupied by an applicant prescribed by regulation and that meets the conditions in accordance with the regulations.
7.1(5)A decision of the Director to reduce an assessment under subsection (4) has effect from January 1 of the year for which the assessment is reduced, and any changes required to be made in the assessment and tax roll as a result of the decision shall be made as soon as possible after the decision is made.
7.1(6)A decision of the Director to reduce an assessment under subsection (4) has effect until and including December 31 of the year in which the real property or portion of the real property is no longer owned and occupied by the charitable organization, not-for-profit organization or local government, as the case may be, or no longer meets the conditions in accordance with paragraph (4)(a), (b), (c) or (d), as the case may be.
7.1(7)An application under subsection (1) shall be decided on the basis of written information provided by the applicant and such other information as the Director requires.
7.1(8)The decision of the Director as to whether a charitable organization, not-for-profit organization or local government is entitled to a reduction of an assessment under this section, the amount of the reduction of an assessment and the portion of real property for which the reduction of an assessment may be granted is final and may not be questioned or reviewed in any court, and sections 25, 27 and 37 do not apply with respect to real property or portions of real property under this section.
7.1(9)A person who knowingly makes a false statement or knowingly provides wrong information in the course of making an application under subsection (1) commits an offence punishable under Part II of the Provincial Offences Procedure Act as a category F offence.
1997, c.67, s.2; 2005, c.7, s.3; 2017, c.20, s.5
Real property owned and occupied by a charitable organization, not-for-profit organization, municipality or rural community
7.1(1)A charitable organization, not-for-profit organization, municipality or rural community may apply to the Director, on a form provided by the Director, for a reduction of the assessment of real property or a portion of real property as provided for in this section.
7.1(2)An application under subsection (1) for a reduction of assessment for any year must be made in the preceding year on or before the date prescribed by regulation.
7.1(3)Notwithstanding subsection (2), the deadline for an application under subsection (1) for a reduction of an assessment for 1998 is December 31, 1998.
7.1(4)Upon receipt of an application under subsection (1), the Director may, in his or her discretion, reduce by
(a) one hundred per cent, the assessment in respect of 1998 or any succeeding year of real property, or that portion of real property, that is owned and occupied by an applicant prescribed by regulation and that meets the conditions in accordance with the regulations,
(b) ninety per cent, the assessment in respect of 1998 or any succeeding year of real property, or that portion of real property, that is owned and occupied by an applicant prescribed by regulation and that meets the conditions in accordance with the regulations,
(c) sixty-five per cent, the assessment in respect of 1998 or any succeeding year of real property, or that portion of real property, that is owned and occupied by an applicant prescribed by regulation and that meets the conditions in accordance with the regulations, or
(d) thirty-five per cent, the assessment in respect of 1998 or any succeeding year of real property, or that portion of real property, that is owned and occupied by an applicant prescribed by regulation and that meets the conditions in accordance with the regulations.
7.1(5)A decision of the Director to reduce an assessment under subsection (4) has effect from January 1 of the year for which the assessment is reduced, and any changes required to be made in the assessment and tax roll as a result of the decision shall be made as soon as possible after the decision is made.
7.1(6)A decision of the Director to reduce an assessment under subsection (4) has effect until and including December 31 of the year in which the real property or portion of the real property is no longer owned and occupied by the charitable organization, not-for-profit organization, municipality or rural community, as the case may be, or no longer meets the conditions in accordance with paragraph (4)(a), (b), (c) or (d), as the case may be.
7.1(7)An application under subsection (1) shall be decided on the basis of written information provided by the applicant and such other information as the Director requires.
7.1(8)The decision of the Director as to whether a charitable organization, not-for-profit organization, municipality or rural community is entitled to a reduction of an assessment under this section, the amount of the reduction of an assessment and the portion of real property for which the reduction of an assessment may be granted is final and may not be questioned or reviewed in any court, and sections 25, 27 and 37 do not apply with respect to real property or portions of real property under this section.
7.1(9)A person who knowingly makes a false statement or knowingly provides wrong information in the course of making an application under subsection (1) commits an offence punishable under Part II of the Provincial Offences Procedure Act as a category F offence.
1997, c.67, s.2; 2005, c.7, s.3
Real property owned and occupied by a charitable organization, not-for-profit organization, municipality or rural community
7.1(1)A charitable organization, not-for-profit organization, municipality or rural community may apply to the Director, on a form provided by the Director, for a reduction of the assessment of real property or a portion of real property as provided for in this section.
7.1(2)An application under subsection (1) for a reduction of assessment for any year must be made in the preceding year on or before the date prescribed by regulation.
7.1(3)Notwithstanding subsection (2), the deadline for an application under subsection (1) for a reduction of an assessment for 1998 is December 31, 1998.
7.1(4)Upon receipt of an application under subsection (1), the Director may, in his or her discretion, reduce by
(a) one hundred per cent, the assessment in respect of 1998 or any succeeding year of real property, or that portion of real property, that is owned and occupied by an applicant prescribed by regulation and that meets the conditions in accordance with the regulations,
(b) ninety per cent, the assessment in respect of 1998 or any succeeding year of real property, or that portion of real property, that is owned and occupied by an applicant prescribed by regulation and that meets the conditions in accordance with the regulations,
(c) sixty-five per cent, the assessment in respect of 1998 or any succeeding year of real property, or that portion of real property, that is owned and occupied by an applicant prescribed by regulation and that meets the conditions in accordance with the regulations, or
(d) thirty-five per cent, the assessment in respect of 1998 or any succeeding year of real property, or that portion of real property, that is owned and occupied by an applicant prescribed by regulation and that meets the conditions in accordance with the regulations.
7.1(5)A decision of the Director to reduce an assessment under subsection (4) has effect from January 1 of the year for which the assessment is reduced, and any changes required to be made in the assessment and tax roll as a result of the decision shall be made as soon as possible after the decision is made.
7.1(6)A decision of the Director to reduce an assessment under subsection (4) has effect until and including December 31 of the year in which the real property or portion of the real property is no longer owned and occupied by the charitable organization, not-for-profit organization, municipality or rural community, as the case may be, or no longer meets the conditions in accordance with paragraph (4)(a), (b), (c) or (d), as the case may be.
7.1(7)An application under subsection (1) shall be decided on the basis of written information provided by the applicant and such other information as the Director requires.
7.1(8)The decision of the Director as to whether a charitable organization, not-for-profit organization, municipality or rural community is entitled to a reduction of an assessment under this section, the amount of the reduction of an assessment and the portion of real property for which the reduction of an assessment may be granted is final and may not be questioned or reviewed in any court, and sections 25, 27 and 37 do not apply with respect to real property or portions of real property under this section.
7.1(9)A person who knowingly makes a false statement or knowingly provides wrong information in the course of making an application under subsection (1) commits an offence punishable under Part II of the Provincial Offences Procedure Act as a category F offence.
1997, c.67, s.2; 2005, c.7, s.3