Acts and Regulations

A-14 - Assessment Act

Full text
Current to 1 January 2024
CHAPTER A-14
Assessment Act
Definitions
1In this Act
“agricultural fair association” and “agricultural society” Repealed: 2017, c.55, s.3
“agricultural fair association” means an agricultural fair association as defined in the Companies Act; (association de foires agricoles)
“agricultural society” means an agricultural society as defined in the Companies Act;(société agricole)
“assessment list” Repealed: 2019, c.11, s.1
“assessment and tax roll” Repealed: 2019, c.11, s.1
“Board” means the Assessment and Planning Appeal Board established under the Assessment and Planning Appeal Board Act;(Commission)
“Board” or “Tax Agreement Board” Repealed: 1977, c.6, s.1
“business assessment” Repealed: 1982, c.7, s.1
“business property” Repealed: 1982, c.7, s.1
“Chairperson” means the Chairperson of the Board;(président)
“Director” means the Executive Director of Assessment as appointed by Service New Brunswick and includes any person designated by the Director to act on the Director’s behalf;(directeur)
“heavy industrial property” means (biens industriels lourds)
(a) real property that is used or is intended to be used primarily for
(i) milling pulp and producing paper or textiles,
(ii) processing timber and manufacturing secondary wood products, in the case of a mill that, over a 5-year period determined in accordance with the regulations, has an average wood consumption that exceeds the amount prescribed by regulation,
(iii) manufacturing or processing products, materials or substances prescribed by regulation,
(iv) manufacturing or processing products, materials or substances, in the case of a building or structure that exceeds the square footage prescribed by regulation or in the case of buildings and structures located on the same land that together exceed that square footage,
(v) manufacturing or processing products, materials or substances prescribed by regulation, in the case of a building or structure that exceeds the square footage prescribed by regulation for the prescribed product, material or substance or in the case of buildings and structures located on the same land that together exceed that square footage,
(vi) mining,
(vii) oil extraction or refining,
(viii) gas extraction or refining,
(ix) liquefied natural gas holding, storage and processing and includes any pipe lines supplying the holding or storage tanks and any pipe lines connecting the holding or storage tanks to a terminal,
(x) crude oil storage, in the case of crude oil storage tanks connected to an oil refinery, and includes any pipe lines connecting the storage tanks to the refinery,
(xi) electricity generation but does not include a wind farm or solar farm, or
(xii) any other use prescribed by regulation; and
(b) real property that forms an integrated site with real property referred to in paragraph (a), whether that real property is located on the same site or on another site;
“local government” means a local government as defined in subsection 1(1) of the Local Governance Act;(gouvernement local)
“Minister” Repealed: 1989, c.N-5.01, s.31
“Minister of Agriculture, Aquaculture and Fisheries” includes any person designated by the Minister of Agriculture, Aquaculture and Fisheries to act on his or her behalf for the purposes of paragraph 4(1)(f);(ministre de l’Agriculture, de l’Aquaculture et des Pêches)
“Minister of Aquaculture and Fisheries” Repealed: 2019, c.2, s.18
“mobile home” includes(maison mobile)
(a) a portable classroom,
(b) a trailer used as a bunkhouse, and
(c) any trailer that is
(i) designed for or intended to be equipped with wheels, whether or not it is so equipped, and
(ii) constructed or manufactured to provide a residence for one or more persons;
“non-residential property” means(biens non résidentiels)
(a) heavy industrial property, and
(b) all other real property except residential property;
“person” means a person other than the Director and includes a corporation, partnership, credit union, and co-operative;(personne)
“real property” means(biens réels)
(a) land, or
(b) land and buildings including machinery, installations and equipment for providing services to the buildings, and where a building is erected on land under lease, licence or permit from the Crown as referred to in subsection 14(9), such building may be treated as real property separate from the land;
(b.1) any wire, cable, pipe, pole, tower, installation, equipment or thing, or structures other than buildings, forming part of a television broadcasting, transmission or rebroadcasting or retransmission system including a cable television system, a telephone, an electric light, a telegraph or a telecommunication system or any electric power distribution system, including the New Brunswick Power Corporation,
(b.2) all installations, machinery, equipment, apparatus, structures, pipes or pipe lines forming part of a gas holding, storage, transportation, transmission or distribution system,
(b.3) any oil pipe line,
(b.4) the tower and the foundation of a wind turbine,
(c) a mobile home,
(c.1) land on which a mobile home is located,
(d) a trailer used for any purpose for which real property is ordinarily used,
(d.1) land on which a trailer referred to in paragraph (d) is located,
but excludes
(e) subject to paragraph (b.1), structures other than buildings, not providing shelter for people, plant or moveable property, and, subject to paragraphs (b.1) and (b.2), all machinery, equipment, apparatus and installations other than those for providing services to buildings as mentioned in paragraph (b) whether or not the same are affixed to land and buildings,
(f) growing or non-harvested crops in or on land,
(g) all that part of a mine below the surface of the ground,
(h) all minerals, gems, gas, oil, salt, stone, rock, precious or rare earth, moss and fossils in and under land whether owned, leased or permitted,
(i) Repealed: 1977, c.6, s.1
(j) any land, including buildings thereon, used or acquired for use as a public right-of-way, or used as a public square, except all or such part or parts as may be occupied by a tenant, lessee or licensee,
(k) waterpressure tanks owned by a local government,
(l) an electric power distribution system that is contained within a building and is used solely for the purpose of operating processing machinery and equipment,
(m) foundations for machinery and equipment, and
(n) notwithstanding paragraph (b.4), the nacelle of a wind turbine;
“real property assessment list” means the list of all persons in whose name real property is assessed and containing the information prescribed by regulation;(liste d’évaluation de biens réels)
“real property assessment notice” means an assessment notice mailed by the Director stating the real and true value of real property;(avis d’évaluation de biens réels)
“Register” Repealed: 2008, c.56, s.1
“registered mail” includes certified mail;(courrier recommandé)
“residential property” means real property that is(biens résidentiels)
(a) a residence qualified under the Residential Property Tax Relief Act,
(b) a cottage,
(c) an apartment building,
(d) a rooming and boarding house,
(e) a mobile home and mobile home lot,
(f) any other single family residence, duplex or triplex not used for commercial purposes,
(g) a community hall,
(h) a nursing home,
(i) a senior citizens’ home,
(j) a hospital facility,
(k) a subdivided residential building lot separately assessed,
(l) farmland including farm buildings,
(m) freehold timberland and farm woodlots,
(m.1) a school or university, but not including real property or a portion of real property that the Director determines is used for commercial purposes under paragraph 4(1)(l),
(n) such other real property as is specified by regulation;
“Review Register” means a Review Register maintained by the Director under subsection 26(1);(registre des révisions )
“state and condition” means the physical state and condition of the real property assessed, including leasehold improvements and any addition to, deletion from or destruction of the real property;(état et condition)
“tax concession” Repealed: 1982, c.7, s.1
“Tribunal” Repealed: 1983, c.12, s.1
“Vice-Chairperson” means a Vice-Chairperson of the Board.(vice-président)
1965-66, c.110, s.1; 1967, c.25, s.1; 1968, c.15, s.1; 1969, c.22, s.1; 1970, c.8, s.1; 1971, c.16, s.1; 1977, c.6, s.1; 1979, c.6, s.1; 1980, c.6, s.1; 1982, c.7, s.1; 1983, c.12, s.1; 1985, c.4, s.5; 1986, c.8, s.12; 1986, c.13, s.1; 1987, c.7, s.1; 1989, c.N-5.01, s.31; 1989, c.55, s.21; 1990, c.55, s.1; 1991, c.59, s.50; 1992, c.40, s.1; 1992, c.52, s.3; 1996, c.19, s.1; 1997, c.4, s.1; 1998, c.12, s.9; 2001, c.32, s.1; 2002, c.44, s.1; 2003, c.32, s.1; 2005, c.7, s.3; 2007, c.39, s.1; 2008, c.56, s.1; 2017, c.20, s.5; 2017, c.55, s.3; 2019, c.2, s.18; 2019, c.11, s.1; 2022, c.38, s.1; 2022, c.54, s.1; 2023, c.26, s.1
Administration
2(1)Service New Brunswick is responsible for the administration of this Act.
2(2)Repealed: 1989, c.N-5.01, s.31
1965-66, c.110, s.2; 1983, c.12, s.2; 1989, c.N-5.01, s.31; 2015, c.44, s.86; 2016, c.3, s.1
Delegation by the Director
2.1The Director may delegate to an employee of Service New Brunswick any of the Director’s powers or duties under this Act or the regulations.
2015, c.44, s.86
Assessment and taxation of real property
3(1)Notwithstanding any private or special Act, where no other provision is made under this Act or the Real Property Tax Act, all provincial taxes or rates on real property shall be calculated and levied upon the whole of the assessment or assessments made under this Act.
3(2)Despite any private or special Act, if no other provision is made under this Act or the Real Property Tax Act, all local government or other local taxes or rates on real property shall be calculated and levied on the whole of the assessment or assessments made under this Act on real property within the local government or school district.
1965-66, c.110, s.3; 1967, c.25, s.2; 2005, c.7, s.3; 2017, c.20, s.5
EXEMPTIONS
Exemptions
4(1)All real property in New Brunswick is liable to assessment and taxation, subject to the following exemptions from taxation:
(a) real property owned by a church for use as a residence for priests, ministers, rabbis or commissioners and staff officers of the Salvation Army and that portion of other real property owned by a religious organization prescribed by regulation, a church or a religious order and used solely for religious, educational or charitable purposes, including burying grounds and church halls from which only revenue for church purposes is derived;
(b) real property of cemetery companies not organized, incorporated or operated for profit;
(c) Repealed: 1983, c.12, s.3
(d) that portion of real property owned and occupied by
(i) literary and historical societies, or
(ii) institutions and associations formed and operated for the advancement of science or art within the Province;
(e) Repealed: 1986, c.13, s.2
(f) subject to the approval of the Director, real property or any portion of real property owned and occupied by an agricultural society or an agricultural fair association that is to be used primarily for exhibition purposes in a particular year if the Minister of Agriculture, Aquaculture and Fisheries determines for the year immediately preceding the particular year that the society or association complied with the criteria prescribed by regulation, but not including real property or any portion of real property that the Director determines is used for commercial purposes or that the Director determines is residential property referred to in paragraphs (a) to (f) of the definition “residential property”;
(g) Repealed: 1986, c.13, s.2
(h) that portion of real property occupied by rural voluntary fire associations;
(h.1) land and a building, or that portion of land and a building, that is an arena containing an ice rink used for such sports as hockey and figure skating, but a curling club is not exempt from taxation under this paragraph;
(i) real property that is a provincial park as defined under the Parks Act in respect of which the Minister of Natural Resources and Energy Development has entered into an agreement with a local government under paragraph 5(1)(b) of the Parks Act;
(j) runways, paving and fencing on airport land, other than heliports, if the airport land meets the certification requirements under the Aeronautics Act (Canada) and the airport has an operational runway made of asphalt or concrete that is at least 915 metres in length;
(k) real property situated at fishing harbours prescribed by regulation, including land, buildings, water lots and wharfage used for the operation of the fishing harbour, but not including real property, or any portion of real property, that is used for the purposes of processing or manufacturing or that is used for commercial purposes not vital to the operation of the fishing harbour such as hotels, restaurants and service centres;
(l) real property owned by a university funded under the Maritime Provinces Higher Education Commission Act and listed in Schedule B, but not including real property or any portion of real property that the Director determines is used for commercial purposes in accordance with any criteria that may be prescribed by regulation;
(m) real property that is a public library as defined in section 1 of the New Brunswick Public Libraries Act if
(i) the public library is part of the public library system as defined in section 1 of the New Brunswick Public Libraries Act, or
(ii) the public library is prescribed by regulation; and
(n) real property or portions of real property occupied by a public transit system prescribed by regulation that is operated by or on behalf of one or more local governments primarily within the territorial limits of the local government or local governments.
4(2)Paragraph (1)(a) does not apply to
(a) real property rented or leased to a church or religious organization by any person other than another church or religious organization,
(b) real property rented or leased by a church or religious organization to any person other than another church or religious organization, or
(c) real property that is used for commercial purposes for the greater part of the time that it is in use.
4(3)Where real property is acquired for the purpose of a cemetery or burying ground but is not immediately required for such purpose, it is not exempt from taxation under paragraph (1)(b) until it has been actually and bona fide required and used for the interment of the dead.
4(3.1)Repealed: 1986, c.13, s.2
4(4)Notwithstanding subsection 3(1), and notwithstanding subsection 5(1) of the Real Property Tax Act, provincial taxes or rates shall not be calculated or levied on crude oil storage tanks connected with an oil refinery or on pipe lines connecting such tanks to the refinery when such crude oil storage tanks or pipe lines are used solely for supplying crude oil to the oil refinery for the sole purpose of manufacturing or producing petroleum products.
4(5)Notwithstanding subsection 3(1), and notwithstanding subsection 5(1) of the Real Property Tax Act, provincial taxes or rates shall not be calculated or levied on that portion of an operating railway right of way infrastructure, including the roadway, bed and trackage, but not including buildings, that does not exceed 30.48 metres in width, if it is owned and used by an active railway company for the movement of people or commodities.
4(6)Notwithstanding subsection 3(1), and notwithstanding subsection 5(1) of the Real Property Tax Act, provincial taxes or rates shall not be calculated or levied on that portion of an operating railway right of way infrastructure that is in excess of 30.48 metres in width, if it is required for the purposes of drainage, embankments or shoulders, or because the infrastructure is parallel to a waterway, and it otherwise complies with the requirements in subsection (5).
4(7)Subsection (6) does not apply where the portion in excess of 30.48 metres in width is located in a marshalling yard area.
4(8)Notwithstanding subsection 3(1), and notwithstanding subsection 5(1) of the Real Property Tax Act, provincial taxes or rates shall not be calculated or levied on any land situated at major cargo ports as prescribed by regulation, including wharfage, paving, fencing, water lots and buildings on such land, if the land is used in the long-shore industry within an operating infrastructure for the purpose of loading or discharging seagoing commercial cargo, but not including any land and buildings on such land used for the purposes of processing, manufacturing or power generation.
4(9)Notwithstanding subsection 3(1), and notwithstanding subsection 5(1) of the Real Property Tax Act, provincial taxes or rates shall not be calculated or levied on that portion of airport land that is not exempt from taxation under paragraph (1)(j), including site improvements and buildings or portions of buildings on such land that facilitate the movement of passengers or cargo, but not including heliports, if the airport land meets the certification requirements under the Aeronautics Act (Canada) and the airport has an operational runway made of asphalt or concrete that is at least 915 metres in length.
4(10)The Director’s decision to approve or to refuse to approve an exemption under paragraph (1)(f) is final and may not be questioned or reviewed in any court.
4(11)Sections 25, 27, 28 and 37 do not apply to the Director’s decision to approve or to refuse to approve an exemption under paragraph (1)(f).
4(12)The Director’s determination under paragraph (1)(f) that real property or any portion of real property is used for commercial purposes or is residential property referred to in paragraphs (a) to (f) of the definition “residential property” is final and may not be questioned or reviewed in any court.
4(13)Sections 25, 27, 28 and 37 do not apply to a determination of the Director under paragraph (1)(f).
1965-66, c.110, s.4; 1967, c.25, s.3; 1968, c.15, s.2; 1969, c.22, s.2, 3, 4; 1970, c.8, s.2; 1971, c.16, s.2; 1973, c.18, s.1; 1974, c.2 (Supp.), s.1; 1975, c.8, s.1; 1978, c.6, s.1; 1979, c.5, s.1; 1980, c.6, s.2; 1982, c.6, s.1; 1983, c.12, s.3; 1986, c.13, s.2; 1994, c.38, s.1; 1997, c.4, s.2; 1997, c.67, s.1; 1998, c.11, s.1; 1999, c.10, s.1; 2000, c.56, s.1; 2003, c.32, s.1; 2004, c.13, s.1; 2004, c.20, s.7; 2005, c.7, s.3; 2011, c.20, s.8; 2012, c.43, s.1; 2016, c.37, s.17; 2017, c.20, s.5; 2017, c.55, s.3; 2019, c.2, s.18; 2019, c.29, s.163; 2020, c.21, s.1
Low rental housing accommodation
4.1(1)The following definitions apply in this section.
“exemption” means an exemption from the calculation or levy of provincial taxes or rates.(exonération)
“low rental housing accommodation” means low rental housing accommodation provided to low-income individuals and families.(logement à loyer modique)
“Minister” means the Minister of Social Development and includes any person designated by the Minister to act on the Minister’s behalf for the purposes of this section.(ministre)
4.1(2)Notwithstanding subsection 3(1), and notwithstanding subsection 5(1) of the Real Property Tax Act, but subject to subsection (23) and the approval of the Director, provincial taxes or rates shall not be calculated or levied on real property, or that portion of real property, that is assessed in the name of a not-for-profit housing organization and used for low rental housing accommodation.
4.1(3)Notwithstanding subsection 3(1), and notwithstanding subsection 5(1) of the Real Property Tax Act, if the portion of real property for which an exemption has already been approved under subsection (2) is increased or reduced and if the portion so increased or reduced is used for low rental housing accommodation and is still assessed in the name of the same not-for-profit housing organization, then, subject to subsection (23) and the approval of the Director, provincial taxes or rates shall not be calculated or levied on the portion of real property so used.
4.1(4)Notwithstanding subsection 3(1), and notwithstanding subsection 5(1) of the Real Property Tax Act, if, on January 1 of the year before the year for which an exemption was approved under subsection (2) or (3), there was new construction on the portion of real property for which the exemption was approved and if the portion of real property was assessed on that January 1 in the name of the same not-for-profit housing organization, then, subject to subsection (23) and the approval of the Director, provincial taxes or rates shall not be calculated or levied on the new construction for the year before the year for which the exemption was approved under subsection (2) or (3).
4.1(5)Subsection (4) does not apply to new construction on January 1, 2004.
4.1(6)A not-for-profit housing organization may apply to the Minister, on a form provided by the Minister,
(a) for the purposes of subsection (2) or (3), to determine if it meets the criteria prescribed by regulation and if it provides low rental housing accommodation, or
(b) for the purposes of subsection (4), to determine if, on the January 1 referred to in subsection (4), it met the criteria prescribed by regulation.
4.1(7)The Minister shall approve the application and send a copy of the approval to the Director if
(a) for the purposes of subsection (2) or (3), the Minister determines that the not-for-profit housing organization meets the criteria referred to in subsection (6) and that the not-for-profit housing organization provides low rental housing accommodation, or
(b) for the purposes of subsection (4), the Minister determines that, on the January 1 referred to in subsection (4), the not-for-profit housing organization met the criteria referred to in subsection (6).
4.1(8)For the purposes of subsection (2) or (3), an approval of the Minister for any year must be granted in the preceding year on or before the date prescribed by regulation.
4.1(9)Notwithstanding subsection (8), for the purposes of subsection (2), the deadline for an approval of the Minister for 2005 is December 31, 2005.
4.1(10)For the purposes of subsection (4), an approval of the Minister must be granted in the year for which the exemption was approved under subsection (2) or (3) and on or before the date prescribed by regulation.
4.1(11)The Director’s decision to approve or to refuse to approve an exemption under subsection (2) or (3) and the Director’s determination of the portion of the total assessment attributable to the portion of real property that is used for low rental housing accommodation shall be made on the basis of the Minister’s approval under paragraph (7)(a) and on the basis of such other information as the Director requires.
4.1(12)The Director’s decision to approve or to refuse to approve an exemption under subsection (4) and the Director’s determination of the portion of the total assessment attributable to the new construction shall be made on the basis of the Minister’s approval under paragraph (7)(b) and on the basis of such other information as the Director requires.
4.1(13)For the purposes of subsections (2) and (3), the determination of the portion of the total assessment attributable to the portion of real property that is used for low rental housing accommodation is in the sole discretion of the Director.
4.1(14)For the purposes of subsection (4), the determination of the portion of the total assessment attributable to the new construction is in the sole discretion of the Director.
4.1(15)A not-for-profit housing organization shall notify the Minister and the Director immediately if there is a change in the size or use of the real property or portion of real property for which an exemption was approved under subsection (2) or (3) or if the not-for-profit housing organization no longer meets the criteria referred to in subsection (6).
4.1(16)A decision of the Director to approve an exemption under subsection (2), (3) or (4) has effect from January 1 of the year for which the exemption is approved, and any changes required to be made in the real property assessment list as a result of the exemption shall be made as soon as possible after the decision is made.
4.1(17)A decision of the Director to approve an exemption under subsection (2) or (3) has effect until and including December 31 of the year in which
(a) there is a change in the size or use of the real property or portion of real property,
(b) the not-for-profit housing organization no longer meets the criteria referred to in subsection (6), or
(c) the real property or portion of real property is no longer assessed in the name of the not-for-profit housing organization.
4.1(18)The Minister’s decision to approve or to refuse to approve an application under subsection (6) is final and may not be questioned or reviewed in any court.
4.1(19)The Director’s decision to approve or to refuse to approve an exemption under subsection (2), (3) or (4) is final and may not be questioned or reviewed in any court.
4.1(20)The Director’s determination of the portion of the total assessment attributable to the portion of real property for which an exemption is approved under subsection (2) or (3) is final and may not be questioned or reviewed in any court.
4.1(21)The Director’s determination of the portion of the total assessment attributable to the new construction for which an exemption is approved under subsection (4) is final and may not be questioned or reviewed in any court.
4.1(22)Sections 25, 27, 28 and 37 do not apply to
(a) the Director’s decision to approve or to refuse to approve an exemption under subsection (2), (3) or (4),
(b) the Director’s determination of the portion of the total assessment attributable to the portion of real property for which an exemption is approved under subsection (2) or (3), or
(c) the Director’s determination of the portion of the total assessment attributable to the new construction for which an exemption is approved under subsection (4).
4.1(23)This section does not apply to real property prescribed by regulation.
4.1(24)A person who fails to notify the Minister or the Director under subsection (15) commits an offence punishable under Part II of the Provincial Offences Procedure Act as a category F offence.
2004, c.42, s.1; 2008, c.6, s.7; 2016, c.37, s.17; 2019, c.2, s.18; 2019, c.11, s.1
Repealed
5Repealed: 1982, c.7, s.3
1965-66, c.110, s.5; 1967, c.25, s.4; 1968, c.15, s.3; 1971, c.15, s.3; 1977, c.6, s.2; 1982, c.7, s.3
Repealed
6Repealed: 1982, c.7, s.4
1965-66, c.110, s.6; 1967, c.25, s.5, 6; 1969, c.22, s.5; 1970, c.8, s.3; 1982, c.7, s.4
Property classification to be determined by Director
2022, c.38, s.1
7(1)If real property is used partly for residential purposes and partly for non-residential purposes, the determination of the portion of the total assessment attributable to residential property and to non-residential property shall be made by the Director.
7(2)If non-residential property is used partly for heavy industrial purposes and partly for other non-residential purposes, the determination of the portion of the total assessment attributable to heavy industrial property and to other non-residential property shall be made by the Director.
1965-66, c.110, s.7; 1982, c.7, s.5; 1990, c.55, s.2; 2022, c.38, s.1
ASSESSMENT REDUCTIONS
1997, c.67, s.2
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
Horse racetracks, raceways and racecourses
7.2(1)A person in whose name real property is assessed 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.
7.2(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.
7.2(3)Notwithstanding subsection (2), the deadline for an application under subsection (1) for a reduction of assessment for 1998 is December 31, 1998.
7.2(4)Upon receipt of an application under subsection (1), the Director may, in his or her discretion, reduce by ninety per cent the assessment in respect of 1998 or any succeeding year of real property, or that portion of real property, that is occupied by an agricultural fair association, racing association or other group and is used as a horse racetrack, raceway or racecourse.
7.2(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.
7.2(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 occupied by an agricultural fair association, racing association or other group or is no longer used as a horse racetrack, raceway or racecourse.
7.2(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.
7.2(8)The decision of the Director as to whether a person is entitled to a reduction of an assessment under this section 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.
7.2(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; 2019, c.11, s.1
ASSESSMENT RETURNS
BY TAXPAYERS
Director’s right of access and to information
8(1)The Director shall at all reasonable times and upon reasonable requests be given free access to all real property and to all parts of every building, and to all reports, records, financial statements, statistics or other relevant information in the possession or control of the owner, occupier or user that he considers necessary, for the purpose of making a proper assessment or to reconsider an assessment in respect thereof.
8(1.01)Notwithstanding subsection (1), the Director may at all reasonable times enter upon private lands for the purpose of carrying out an inspection of the lands and allowing the Director, without entry into any building, to make an assessment or to reconsider an assessment of the real property.
8(1.1)In assessing real property, the Director may request, and may rely upon, reports, records, financial statements, statistics and other relevant information in the possession or control of the owner, occupier or user that he considers necessary and that relate to the ownership, quantity, nature, location, extent and value of such real property; and an assessment of real property at its real and true value may be made by means of examining such reports, records, financial statements, statistics or other information, and such assessment shall be deemed to be a valid and proper assessment for all purposes of this Act and the Real Property Tax Act notwithstanding that no other means were used to assess the real property at its real and true value and notwithstanding that an inspection of the real property has not been carried out.
8(2)Every owner, user or occupier of real property shall upon request give to the Director, within thirty days of the delivery or mailing of the request, all the information in his knowledge that will assist the Director to make a proper assessment of the real property or to reconsider an assessment.
8(2.1)A request mailed to an owner, user or occupier under subsection (1), (1.1) or (2) shall be deemed to have been received by the person to whom it was addressed not later than the seventh day after the day of mailing.
8(2.2)Proof of the sending of a request under subsection (1), (1.1) or (2) may be made by a certificate purporting to be signed by the Director naming the person to whom the request was sent and specifying the time, place and manner of the sending of the request.
8(2.3)A document that purports to be a certificate of the Director under subsection (2.2) may be adduced in evidence before any court, judge or board and when so adduced is, in the absence of evidence to the contrary, proof of the facts stated therein without proof of the appointment, signature or authority of the Director.
8(3)Where a person in whose name the assessment is made fails to comply with this section or section 9, the Director may estimate the real and true value of the real property in question, and such estimate shall be deemed to be the real and true value of the real property.
8(4)No person shall have any right of action for trespass resulting from entry upon private lands authorized under this section.
1965-66, c.110, s.8; 1968, c.15, s.4; 1971, c.15, s.4; 1975, c.8, s.2; 1979, c.6, s.2; 1983, c.12, s.4; 1989, c.N-5.01, s.31; 1994, c.38, s.2; 1998, c.11, s.2
Demand for information by Director
9(1)Where the Director has requested information under section 8 for the purpose of making a proper assessment or for the purpose of reconsidering an assessment of the real property and has been unable to obtain all the information which, in the opinion of the Director, is necessary for such purpose, the Director may deliver or cause to be delivered or mailed by registered mail to the address of any person who is liable to be assessed in respect of the real property a notice or demand for information.
9(1.1)A notice or demand for information sent to a person by registered mail under subsection (1) shall be deemed to have been received by the person to whom it was addressed not later than the seventh day after the day of mailing.
9(1.2)Proof of the sending of a notice or demand for information under subsection (1) may be made by a certificate purporting to be signed by the Director naming the person to whom the notice or demand for information was sent and specifying the time, place and manner of the sending of the notice or demand for information.
9(1.3)A document that purports to be a certificate of the Director under subsection (1.2) may be adduced in evidence before any court, judge or board and when so adduced is, in the absence of evidence to the contrary, proof of the facts stated therein without proof of the appointment, signature or authority of the Director.
9(2)Every person to whom such notice or demand for information is delivered or mailed, shall, within fourteen days after the delivery or mailing, provide such information required thereby that is within his knowledge or which can be obtained by him, and shall sign and deliver or mail such information demanded to the person designated in the notice or demand.
1965-66, c.110, s.9; 1968, c.15, s.5; 1975, c.8, s.3; 1979, c.6, s.3; 1983, c.12, s.5; 1989, c.N-5.01, s.31
Offence for failure to provide information
10(1)Every person who, having been required to provide information under sections 8 and 9, fails to provide such information commits an offence punishable under Part II of the Provincial Offences Procedure Act as a category C offence.
10(2)Every person who knowingly states anything false in any such statement or in furnishing such information commits an offence punishable under Part II of the Provincial Offences Procedure Act as a category F offence.
10(3)In a prosecution under this section, a certificate signed by the Director or bearing a signature purporting to be that of the Director stating that a person, having been required to provide information under sections 8 and 9, failed to provide such information may be adduced in evidence in any court and when so adduced is, in the absence of evidence to the contrary, proof of the facts stated therein without proof of the appointment, signature or authority of the Director.
10(4)A judge may, in addition to imposing a fine under subsection (1) or (2), make an order directing the person to provide the information required under sections 8 and 9.
1965-66, c.110, s.10; 1983, c.12, s.6; 1989, c.N-5.01, s.31; 1990, c.61, s.12
Offence for obstructing Director
11Every person who wilfully obstructs or interferes with the Director in the performance of any of his duties or the exercise of his rights, powers and privileges under this Act commits an offence punishable under Part II of the Provincial Offences Procedure Act as a category E offence.
1965-66, c.110, s.11; 1983, c.12, s.7; 1989, c.N-5.01, s.31; 1990, c.61, s.12
Offence for communicating privileged information
12(0.1)In this section, “sales information” means the amount of consideration paid for the transfer of any real property and the date of such transfer.
12(1)Subject to subsections (2), (3), (3.01), (3.1), (3.2), (3.5) and (3.6), no person employed by the Province who, in the course of his duties, acquires information or documentation or has access to information or documentation furnished by any person that is not required to be entered on the real property assessment list and that relates in any way to the determination of the value of any real property subject to assessment or the amount of the assessment thereof shall disclose or permit to be disclosed such information or documentation to any person who is not entitled in the course of his duties under this Act or any other Act to acquire or have access thereto.
12(2)Subsection (1) does not apply to any person employed by the Province who is a witness in an appeal of an assessment under this Act, an arbitration or any proceeding before any court.
12(3)Subsection (1) does not apply to an exchange of valuations ordered pursuant to the regulations.
12(3.01)Subsection (1) does not apply to sales information pertaining to the transfer of any real property after December 31, 2008.
12(3.1)Information or documentation relating to the determination of the value of any real property subject to assessment or the amount of the assessment, other than an affidavit of transfer, may be disclosed to the owner of the real property if the information or documentation
(a) does not relate to real property owned by any other person, and
(b) does not reveal information concerning any other person.
12(3.2)Information or documentation relating to the determination of the value of any real property subject to assessment or the amount of the assessment may be disclosed, with the written approval of the Director, to any person employed by the government of Canada or any province or territory of Canada, if the person to whom the information or documentation is released agrees in writing that the information or documentation will be restricted to use in the assessment functions of that government and if similar information or documentation is available from that government on a reciprocal basis.
12(3.3)Information and documentation released under subsection (3.2) shall not refer to an identifiable individual or include any copies of documentation supplied by the owner of the real property or copies of assessment records relating to the real property.
12(3.4)No person shall permit direct access through either physical or electronic means to assessment records or files to a person to whom information or documentation is permitted to be disclosed under subsection (3.2).
12(3.5)If the Director considers it in the public interest to do so, the Director may furnish the information contained in an affidavit of transfer required in subsection 19(6) of the Registry Act to any Minister of the Crown in right of Canada or the Province.
12(3.6)Upon the application of any person and upon the applicant having served a notice of such application on the Director, a judge of The Court of King’s Bench of New Brunswick may order the Director to furnish the applicant with the information contained in an affidavit of transfer if the judge is satisfied that the information contained in the affidavit may be of use to the applicant in the enforcement or protection of any right of the applicant.
12(4)The information or documentation referred to in subsection (1) is confidential and shall not be disclosed except as provided in this section.
12(4.1)If this section is inconsistent with or in conflict with a provision of the Right to Information and Protection of Privacy Act, this section prevails.
12(5)A person who violates subsection (1) or subsection (3.4) commits an offence punishable under Part II of the Provincial Offences Procedure Act as a category F offence.
12(6)Any person who violates subsection (1) or subsection (3.4) is liable to suspension or dismissal from office or employment.
12(7)In a prosecution under this section, a certificate signed by the Director or bearing a signature purporting to be that of the Director, stating that a person employed by the Province disclosed or permitted to be disclosed information or documentation in violation of subsection (1), or permitted direct access to records or files under subsection (3.4), may be adduced in evidence in any court or in any proceeding before a judge, adjudicator or board and when so adduced is, in the absence of evidence to the contrary, proof of the facts stated therein without proof of the appointment, signature or authority of the Director.
1965-66, c.110, s.12; 1983, c.12, s.8; 1989, c.N-5.01, s.31; 1990, c.61, s.12; 1998, c.11, s.3; 2000, c.19, s.1; 2008, c.56, s.2; 2013, c.34, s.2; 2019, c.11, s.1; 2023, c.17, s.11
Information not to be used in report
12.1No information obtained under this Act, the Registry Act or the Residential Property Tax Relief Act shall be used in any report, except a report required or prepared under this Act, without the written approval of the Director.
1983, c.12, s.9; 1989, c.N-5.01, s.31
Document signed by assessor as evidence
12.2(1)In this section
“assessor” means a person designated under subsection 2(1) to act on behalf of the Director in respect of matters pertaining to the assessment of real property, including requests for review of assessment to the Director and appeals to the Board.(évaluateur)
12.2(2)In any prosecution or other proceeding under this Act before a court, board or other tribunal, any document purporting to be signed by an assessor is, without proof of the appointment, authority or signature of the assessor, admissible in evidence and is prima facie proof of the facts stated in the document.
1987, c.7, s.2; 1989, c.N-5.01, s.31; 2001, c.32, s.1; 2008, c.56, s.3
PREPARATION OF PORTIONS OF THE REAL PROPERTY ASSESSMENT LIST
2019, c.11, s.1
Portion of the real property assessment list
2019, c.11, s.1
13(1)The Director shall furnish each local government or other taxing authority annually with a portion of the real property assessment list, prepared in accordance with the regulations, that
(a) lists only the real property located within the boundaries of the local government or other taxing authority, and
(b) does not include any reference to real property as defined in paragraph (b.1) of the definition “real property” in section 1.
13(2)The local government or other taxing authority shall keep the portion of the real property assessment list referred to in subsection (1) open to public inspection during reasonable hours.
1965-66, c.110, s.13; 1979, c.6, s.4; 1983, c.12, s.10; 1989, c.N-5.01, s.31; 2017, c.20, s.5; 2019, c.11, s.1
MODE
OF ASSESSMENT OF REAL PROPERTY
Mode of assessment
14(1)Except as provided in this section the Director shall assess all real property in the name of the owner of the land.
14(2)Repealed: 1982, c.7, s.6
14(3)Where the real property forms part of the estate of a deceased person, the Director may assess it
(a) in the name of the estate,
(b) in the name of the heirs or devisees without designating them,
(c) in the name of any one heir or devisee, or
(d) where the interests are known, in the names of the beneficiaries respectively.
14(4)Where the real property is held in trust, the Director shall assess it in the name of the trustee.
14(5)Where the real property belongs to a minor, the Director may assess it in the name of
(a) the minor,
(b) his parent or guardian, or
(c) the person having apparent control over it.
14(6)Repealed: 1983, c.12, s.11
14(7)Repealed: 1983, c.12, s.11
14(7.1)Where the owner of a mobile home does not own the land on which it is located and the mobile home is registered pursuant to the regulations, the Director may assess the mobile home in the name of its owner.
14(7.2)Where real property is under a lease for a term of five years or more, but fewer than sixty years, excluding any renewal periods or options to renew, the Director may assess the real property jointly in the names of the owner and the lessee if
(a) the lease is registered in the registry office of the county in which the land is situate and contains a full and accurate description of the land,
(b) the land referred to in paragraph (a) is able to be separately conveyed as described,
(c) one or more buildings are situated on the real property under lease and the lessee owns the building or buildings,
(d) the lessee has full use and occupation of the real property, and
(e) any other conditions or circumstances prescribed by regulation are met.
14(7.3)Where real property is under a lease for a term of sixty years or more, excluding any renewal periods or options to renew, the Director may assess the real property in the name of the lessee if
(a) the lease is registered in the registry office of the county in which the land is situate and contains a full and accurate description of the land,
(b) the land referred to in paragraph (a) is able to be separately conveyed as described,
(c) one or more buildings are situated on the real property under lease and the lessee owns the buildings,
(d) the lessee has full use and occupation of the real property, and
(e) any other conditions or circumstances prescribed by regulation are met.
14(8)Except where real property comprised of Crown timber lands or lands covered by mining leases or licences or mining or mineral claims or mining rights granted under the Ownership of Minerals Act or section 25 of the Mining Act or any predecessor of that section is held under lease, licence or permit from the Crown, every person using or occupying for any purpose any real property or part thereof the property of the Crown in right of Canada or the Province, shall be assessed in like manner as if he were actually the owner of such real property or part thereof.
14(9)Where real property comprised of Crown timber lands or lands covered by mining leases or licences, mining or mineral claims or mining rights granted under the Ownership of Minerals Act or section 25 of the Mining Act or any predecessor of that section is held under lease, licence or permit from the Crown, improvements thereon shall be assessed in the name of the lessee, licensee or the person in whose name the permit has been granted.
14(9.01)Except as provided in subsections (9.02) and (9.03), real property leased by the Crown in right of the Province to the Maritime Forestry Complex Corporation shall, on or after January 1, 2000, be assessed in the name of the Crown in right of the Province.
14(9.02)Any portion of real property referred to in subsection (9.01), except the common areas and facilities, that is used or occupied by the Crown in right of Canada shall, on or after January 1, 2000, be assessed in the name of the Crown in right of Canada.
14(9.03)Any portion of real property referred to in subsection (9.01), except the common areas and facilities, that is used or occupied by any person other than the Maritime Forestry Complex Corporation, the Crown in right of Canada or the Province, The University of New Brunswick or the Maritime Forest Ranger School shall, on or after January 1, 2000, be assessed in the name of the Maritime Forestry Complex Corporation.
14(9.1)Real property as defined in paragraphs (b.2) and (b.3) of the definition “real property” in section 1 shall be assessed in the name of its owner.
14(10)Where the mortgagee of mortgaged real property is in possession, the Director may assess it in the name of the owner of the real property.
14(11)Where the mortgagor or owner of the equity of redemption of mortgaged real property is in possession, the Director shall assess it in the name of the mortgagor or owner of the equity of redemption or in the name of the owner last registered on the register of deeds.
14(11.1)Where the holder of a life estate in real property is in possession, the Director shall assess it in the name of the holder of the life estate.
(a) there is an undivided interest in real property other than that of a deceased person, and
(b) the Director cannot ascertain the several names and interests of the owners,
the Director may assess it in the names of the owners known to the Director or registered last on the register of deeds.
14(13)Where the Director cannot ascertain the name of the owner of the land, he may assess real property in the name of the person last registered on the register of deeds or, if a deed is not registered on the register of deeds, in the name of the person who, in the opinion of the Director, is the proper person to be assessed.
1965-66, c.110, s.14; 1967, c.25, s.7, 8, 9; 1968, c.15, s.6; 1969, c.22, s.6; 1973, c.18, s.2; 1980, c.6, s.3; 1982, c.7, s.6; 1983, c.12, s.11; 1985, c.M-14.1, s.129; 1986, c.4, s.3; 1989, c.N-5.01, s.31; 1997, c.4, s.3; 1998, c.11, s.4; 2000, c.40, s.1; 2000, c.20, s.1; 2023, c.17, s.11
VALUATION OF REAL PROPERTY
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
Real property assessed as if owned in fee simple
2023, c.26, s.3
15.01Except as provided in this Act or the regulations, real property shall be assessed by the Director as if the person assessed were the owner of the title in fee simple.
2023, c.26, s.3
State and condition of real property
2023, c.26, s.3
15.02Subject to section 15, the assessment of real property shall reflect the state and condition of the real property as it existed on January 1 of the year in which the assessment is made.
2023, c.26, s.3
Assessment of real property in paragraph (b.2) and (b.3) of definition “real property”
15.1Real property as defined in paragraphs (b.2) and (b.3) of the definition “real property” in section 1 shall be assessed at a rate or rates prescribed by regulation.
1983, c.12, s.13
Assessment of real property in paragraph (b.4) of definition “real property”
15.11Real property as defined in paragraph (b.4) of the definition “real property” in section 1 shall be assessed at a rate or rates prescribed by regulation.
2007, c.39, s.3
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 on heritage property
15.3(1)The following definitions apply in this section.
“base year” means the year determined by the Director under subsection (7).(année de base)
“heritage property” means real property prescribed by regulation.(bien patrimonial)
“Minister” means the Minister of Tourism, Heritage and Culture and includes any person designated by the Minister to act on the Minister’s behalf for the purposes of this section.(ministre)
15.3(2)Subject to the approval of the Director, if the Minister approves an application in respect of a heritage property under subsection (5), the amount of the assessment on the heritage property is
(a) for the first year following the base year, the sum of the real and true value of the heritage property as of January 1 of the base year and the real and true value of improvements, if any, made on the heritage property in the base year but before the commencement of the restoration project;
(b) for the second year following the base year, the amount calculated as follows:
A + 25% (B − A)
where
A = the sum referred to in paragraph (a);
B = the real and true value of the heritage property as of January 1 of the second year following the base year;
(c) for the third year following the base year, the amount calculated as follows:
A + 50% (C − A)
where
A = the sum referred to in paragraph (a);
C = the real and true value of the heritage property as of January 1 of the third year following the base year;
(d) for the fourth year following the base year, the amount calculated as follows:
A + 75% (D − A)
where
A = the sum referred to in paragraph (a);
D = the real and true value of the heritage property as of January 1 of the fourth year following the base year.
15.3(3)Before commencing a restoration project on a heritage property, the person in whose name the heritage property is assessed may apply to the Minister, on a form provided by the Minister, to determine if the proposed restoration project meets the criteria prescribed by regulation.
15.3(4)If the Minister approves an application in respect of a heritage property under subsection (5), no application may be made under subsection (3) in respect of the same heritage property until after December 31 of the fourth year following the base year.
15.3(5)If the Minister determines that a proposed restoration project on a heritage property meets the criteria referred to in subsection (3), the Minister shall approve the application and send a copy of the approval to the Director.
15.3(6)The Director’s decision to approve or to refuse to approve the assessment of a heritage property in accordance with subsection (2) shall be made on the basis of the Minister’s approval under subsection (5) and on the basis of such other information as the Director requires.
15.3(7)The Director shall determine the base year for a restoration project.
15.3(8)From the date that the restoration project is completed to and including December 31 of the fourth year following the base year, at least 75% of the finished floor area of the heritage property shall not be eligible for a credit under section 2 or 2.1 of the Residential Property Tax Relief Act.
15.3(9)For the purposes of subsection (8), the determination of the percentage of the finished floor area of the heritage property that is eligible for a credit under section 2 or 2.1 of the Residential Property Tax Relief Act is in the sole discretion of the Director.
15.3(10)The person in whose name a heritage property is assessed in accordance with subsection (2) shall, during the restoration process, ensure that the restoration project meets the criteria referred to in subsection (3).
15.3(11)The person in whose name a heritage property is assessed in accordance with subsection (2) shall notify the Minister and the Director immediately if the criteria referred to in subsection (3) are no longer being met or if the criterion referred to in subsection (8) is not being met.
15.3(12)A decision of the Director to approve the assessment of a heritage property in accordance with subsection (2) has effect from January 1 of the first year following the base year, and any changes required to be made in the real property assessment list as a result of such assessment shall be made as soon as possible after the decision is made.
15.3(13)A decision of the Director to approve the assessment of a heritage property in accordance with subsection (2) has effect until and including December 31 of the earliest of the following years:
(a) the fourth year following the base year;
(b) the year in which the criteria referred to in subsection (3) are no longer being met; and
(c) the year in which the criterion referred to in subsection (8) is not being met.
15.3(14)The Minister’s decision to approve or to refuse to approve an application under subsection (3) is final and may not be questioned or reviewed in any court.
15.3(15)The Director’s decision to approve or to refuse to approve the assessment of a heritage property in accordance with subsection (2) is final and may not be questioned or reviewed in any court.
15.3(16)The Director’s determination of the base year for a restoration project is final and may not be questioned or reviewed in any court.
15.3(17)The Director’s determination of the percentage of the finished floor area of a heritage property that is eligible for a credit under section 2 or 2.1 of the Residential Property Tax Relief Act is final and may not be questioned or reviewed in any court.
15.3(18)Sections 25, 27, 28 and 37 do not apply to
(a) the Director’s decision to approve or to refuse to approve the assessment of a heritage property in accordance with subsection (2),
(b) the Director’s determination of the base year for a restoration project, or
(c) the Director’s determination of the percentage of the finished floor area of a heritage property that is eligible for a credit under section 2 or 2.1 of the Residential Property Tax Relief Act.
15.3(19)Sections 25, 27, 28 and 37 apply with the necessary modifications to the real and true values referred to in subsection (2).
15.3(20)A person who fails to notify the Minister or the Director under subsection (11) commits an offence punishable under Part II of the Provincial Offences Procedure Act as a category F offence.
2005, c.14, s.2; 2007, c.10, s.18; 2008, c.31, s.11; 2012, c.39, s.16; 2012, c.52, s.7; 2019, c.11, s.1
Phase in of assessment on a multiunit residential building
2022, c.54, s.1
15.31(1)The following definitions apply in this section.
“multiunit residential building” means a residential building with two or more rental units that (immeuble résidentiel à logements multiples)
(a) is or will be newly constructed,
(b) is or will be undergoing major construction as defined in the regulations,
(c) is or will be established by a change in the use of an existing building that is or will be undergoing major construction as defined in the regulations, or
(d) has been vacant for at least two years and is or will be undergoing major construction as defined in the regulations.
“base year” means the year determined by the Director under subsection (5).(année de base)
15.31(2)On or before December 31 of the year in which a building permit is issued to construct a multiunit residential building, the person in whose name the real property is or will be assessed may apply to the Director, on a form provided by the Director, for an approval to have the real property assessed in accordance with subsection (4).
15.31(3)The Director shall approve an application if the applicant meets the criteria prescribed by regulation.
15.31(4)If the Director approves an application, the amount of the assessment of the real property is
(a) for the first year following the base year, 33% of the amount of the assessment on January 1 of the year following the base year,
(b) for the second year following the base year, 66% of the amount of the assessment on January 1 of the second year following the base year, and
(c) for the third year following the base year, 100% of the amount of the assessment on January 1 of the third year following the base year.
15.31(5)The Director shall determine the base year for a multiunit residential building.
15.31(6)After the Director approves an application, the person in whose name the real property is assessed shall
(a) continue to meet the criteria prescribed by regulation, and
(b) notify the Director immediately if the criteria prescribed by regulation are no longer being met.
15.31(7)A decision of the Director to approve an application has effect from January 1 of the base year, and any changes required to be made in the real property assessment list as a result of the assessment shall be made as soon as possible after the decision is made.
15.31(8)A decision of the Director to approve an application has effect until and including December 31 of the earliest of the following years:
(a) the third year following the base year;
(b) the year following the year in which the multiunit residential building is sold; and
(c) the year in which the criteria referred to in subsection (3) are no longer being met.
15.31(9)An application with respect to a multiunit residential building shall not be made if a previous approval with respect to the multiunit residential building is in effect.
15.31(10)The Director’s decision to approve or to refuse to approve an application is final and may not be questioned or reviewed in any court.
15.31(11)The Director’s determination of the base year is final and may not be questioned or reviewed in any court.
15.31(12)Sections 25, 27, 28 and 37 do not apply to
(a) the Director’s decision to approve or to refuse to approve an application, or
(b) the Director’s determination of the base year.
15.31(13)Sections 25, 27, 28 and 37 apply with the necessary modifications to the January 1 assessment amounts referred to in paragraphs (4)(a) to (c) representing the real and true value of the property.
15.31(14)A person who fails to notify the Director under paragraph (6)(b) commits an offence punishable under Part 2 of the Provincial Offences Procedure Act as a category F offence.
2022, c.54, s.1
Assessment of eligible residential property in 2011 and 2012
15.4(1)This section applies in the years 2011 and 2012 to real property that is assessed in the name of a person who is entitled to a credit in respect of that real property or a portion of it under section 2 or 2.1 of the Residential Property Tax Relief Act, other than a credit under subsections 2(1.1) and (1.2) and 2.1(3) and (7) of that Act.
15.4(2)For the year 2011 and subject to subsection (3), the amount of the assessment on real property referred to in subsection (1) is calculated as follows:
A + B + D + R
2where
2Ais the amount of the assessment for the year 2010 on the portion of the real property for which the person is entitled to a credit under section 2 or 2.1 of the Residential Property Tax Relief Act;
2Bis the lesser of
(a) 0.03 × A, and
(b) Y × A,
where
Yis the number calculated as follows:
(C - D - A)/A
where
Cis the real and true value as of January 1, 2011, of the portion of the real property for which the person is entitled to a credit under section 2 or 2.1 of the Residential Property Tax Relief Act;
Dis the real and true value as of January 1, 2011, of any new construction on and improvements to the portion of the real property for which the person is entitled to a credit under section 2 or 2.1 of the Residential Property Tax Relief Act;
2Ris the real and true value as of January 1, 2011, of the portion of the real property for which the person is not entitled to a credit under section 2 or 2.1 of the Residential Property Tax Relief Act.
15.4(3)If real property referred to in subsection (1) is transferred in the year 2010, it shall be assessed at its real and true value as of January 1, 2011, except in the circumstances prescribed by regulation.
15.4(4)For the year 2012 and subject to subsection (5), the amount of the assessment on real property referred to in subsection (1) is calculated as follows:
E + F + H + S
4where
4E is the amount of the assessment for the year 2011 on the portion of the real property for which the person is entitled to a credit under section 2 or 2.1 of the Residential Property Tax Relief Act;
4Fis the lesser of
(a) 0.03 × E, and
(b) Z × E,
where
Zis the number calculated as follows:
(G - H - C)/C
where
Gis the real and true value as of January 1, 2012, of the portion of the real property for which the person is entitled to a credit under section 2 or 2.1 of the Residential Property Tax Relief Act;
His the real and true value as of January 1, 2012, of any new construction on and improvements to the portion of the real property for which the person is entitled to a credit under section 2 or 2.1 of the Residential Property Tax Relief Act;
Cis the real and true value as of January 1, 2011, of the portion of the real property for which the person is entitled to a credit under section 2 or 2.1 of the Residential Property Tax Relief Act;
4Sis the real and true value as of January 1, 2012, of the portion of the real property for which the person is not entitled to a credit under section 2 or 2.1 of the Residential Property Tax Relief Act.
15.4(5)If real property referred to in subsection (1) is transferred in the year 2011, it shall be assessed at its real and true value as of January 1, 2012, except in the circumstances prescribed by regulation.
2010, c.34, s.2
Assessment of eligible residential property in 2013, 2014, 2015, 2016, 2017, 2019 and 2020
2020, c.22, s.2
15.5(1)In this section, “current year” means the year for which the assessment is made.
15.5(2)This section applies in the years 2013, 2014, 2015, 2016, 2017, 2019 and 2020 to real property that is assessed in the name of a person who is entitled to a credit in respect of that real property or a portion of it under section 2.1 of the Residential Property Tax Relief Act, other than a credit under subsections 2.1(3) and (7) of that Act.
15.5(3)Subject to subsections (7) and (8), the amount of the assessment on real property referred to in subsection (2) for the current year is the lesser of the value of J as calculated under subsection (4) and the value of K as calculated under subsection (5).
15.5(4)The value of J is calculated as follows:
L - M + N
4where
4L is the real and true value as of January 1 of the current year of the portion of the real property for which the person is entitled to a credit under section 2.1 of the Residential Property Tax Relief Act;
4M is the number calculated as follows:
T - U
where
T is the real and true value of the real property as of January 1, 2012; and
U is the amount of the assessment on the real property for the year 2012; and
4N is the real and true value as of January 1 of the current year of the portion of the real property for which the person is not entitled to a credit under section 2.1 of the Residential Property Tax Relief Act.
15.5(5)The value of K is calculated as follows:
[(Lp - Mp) × 1.1] + P + N
5where
5Lp is the real and true value as of January 1 of the year previous to the current year of the portion of the real property for which the person is entitled to a credit under section 2.1 of the Residential Property Tax Relief Act;
5Mp is the number calculated as follows:
V - W
where
V is the real and true value of the real property as of January 1 of the year previous to the current year; and
Wis the amount of the assessment on the real property for the year previous to the current year; and
5P is the real and true value as of January 1 of the current year of any new construction on and improvements to the portion of the real property for which the person is entitled to a credit under section 2.1 of the Residential Property Tax Relief Act; and
5N is the real and true value as of January 1 of the current year of the portion of the real property for which the person is not entitled to a credit under section 2.1 of the Residential Property Tax Relief Act.
15.5(6)The minimum value of J or K is $100.
15.5(7)If real property referred to in subsection (2) was transferred in the year 2012, it shall be assessed for the year 2013 at its real and true value as of January 1, 2013, except in the circumstances prescribed by regulation.
15.5(8)If real property referred to in subsection (2) is transferred in the current year, it shall be assessed for the year following the current year at its real and true value as of January 1 of the year following the current year except in the circumstances prescribed by regulation.
2012, c.43, s.1; 2020, c.22, s.3
Assessment of real property in the year 2018
15.6(1)This section applies in the year 2018 to real property that was assessed in the name of a person in the year 2017.
15.6(2)For the year 2018, the amount of an assessment on real property referred to in subsection (1) is deemed to be, subject to subsection (3), the amount of the assessment for the real property in the year 2017.
15.6(3)On the determination of the Director, the following real property shall be exempt from the application of the provisions of this section:
(a) new construction on real property or improvements to a portion of the real property, whether a building permit or a development and building permit to undertake the new construction or improvements has been issued or not;
(b) any real property that has been sold or transferred in the year 2017; and
(c) any real property in respect of which the Director corrects or alters a property assessment for the year 2018 as a result of
(i) an error in any part of an assessment of the real property for the year 2017,
(ii) the real property being in whole or in part omitted from an assessment of real property for the year 2017,
(iii) a change in the actual and bona fide use of the real property or its classification, or
(iv) a decrease in the amount of an assessment of the real property due to the operation of competitive market forces.
15.6(4)If an assessment and tax notice was provided by the Director under section 21 with respect to real property referred to in subsection (1) in the year 2017, the Director shall prepare and mail an assessment and tax notice for the year 2018 in accordance with section 21 for the real property with the same real and true value and the same assessment for taxation value as set out in the assessment and tax notice provided by the Director in the year 2017 for that property, with any necessary modifications.
2017, c.62, s.2
Assessment of eligible residential property in 2021 and subsequent years
2020, c.22, s.4
15.7(1)In this section, “current year” means the year in which the assessment is made.
15.7(2)This section applies in the year 2021 and every subsequent year to real property that is assessed in the name of a person who is entitled to a credit in respect of that real property or a portion of it under section 2.1 of the Residential Property Tax Relief Act, other than a credit under subsections 2.1(3) and (7) of that Act.
15.7(3)Subject to subsection (6), the amount of an assessment on real property referred to in subsection (2) for the current year is the lesser of the real and true value for the current year and the value of K as calculated under subsection (4).
15.7(4)The value of K is calculated as follows:
[(Lp – Mp) × 1.1] + P + N
4where
4Lp is the real and true value as of January 1 of the year previous to the current year of the portion of the real property for which the person is entitled to a credit under section 2.1 of the Residential Property Tax Relief Act;
4Mp is the number calculated as follows:
V – W
where
V is the real and true value of the real property as of January 1 of the year previous to the current year, and
W is the amount of the assessment on the real property for the year previous to the current year;
4P is the real and true value as of January 1 of the current year of any new construction on and improvements to the portion of the real property for which the person is entitled to a credit under section 2.1 of the Residential Property Tax Relief Act; and
4N is the real and true value as of January 1 of the current year of the portion of the real property for which the person is not entitled to a credit under section 2.1 of the Residential Property Tax Relief Act.
15.7(5)The minimum value of the assessment on real property under subsection (2) for the current year is $100.
15.7(6)If real property referred to in subsection (2) is transferred in the current year, it shall be assessed for the year following the current year at its real and true value as of January 1 of the year following the current year, except in the circumstances prescribed by regulation.
2020, c.22, s.4
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
Valuation of timberland and woodlots
17(1)This section applies to the assessment of real property classified by the Director under section 16 as freehold timberland or farm woodlots.
17(2)Freehold timberland other than farm woodlots shall be assessed at one hundred dollars per hectare.
17(3)Farm woodlots shall be assessed at a value that will realize a tax of one dollar per hectare per year based on the combined provincial and local government tax rate for the previous year.
17(4)Contiguous lots and lots separated by a highway or road, when owned by the same person shall be treated as a single block of timberland or farm woodlots as the case may be.
17(5)Notwithstanding subsection (4), a farm woodlot that has an area of one hundred hectares or more shall be classified as freehold timberland.
1965-66, c.110, s.17; 1968, c.15, s.7, 8; 1969, c.22, s.7, 8; 1973, c.18, s.4; 1977, c.6, s.5; 1979, c.5, s.2; 1983, c.12, s.15; 1983, c.12.1, s.1; 1989, c.N-5.01, s.31; 1993, c.31, s.1; 2005, c.7, s.3; 2017, c.20, s.5
Valuation of golf course
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.
1977, c.6, s.6; 1979, c.41, s.7; 1983, c.12, s.16; 1989, c.N-5.01, s.31; 2019, c.11, s.1; 2023, c.17, s.11
Repealed
17.2Repealed: 1997, c.67, s.4
1986, c.13, s.4; 1989, c.N-5.01, s.31; 1997, c.67, s.4
Repealed
18Repealed: 1982, c.7, s.8
1965-66, c.110, s.18; 1967, c.25, s.11; 1969, c.22, s.9, 10; 1971, c.16, s.5, 6; 1973, c.18, s.5; 1977, c.6, s.7; 1980, c.6, s.4; 1982, c.7, s.8
Repealed
19Repealed: 1982, c.7, s.9
1982, c.7, s.9
Repealed
20Repealed: 1982, c.7, s.10
1965-66, c.110, s.19; 1967, c.25, s.12; 1969, c.22, s.11; 1977, c.6, s.8; 1982, c.7, s.10
REAL PROPERTY ASSESSMENT NOTICE
2019, c.11, s.1
Real property assessment notice
2019, c.11, s.1
21(1)Before the date fixed by regulation, the Director shall mail annually to every person in whose name real property is assessed as of January 1 of the year for which an assessment is made a real property assessment notice and shall enter on the real property assessment list opposite the name of the person the date of mailing of the notice and the entry is prima facie evidence of the delivery.
21(1.01)The assessment shown on the real property assessment notice shall be the assessment that reflects the state and condition of the property as it existed on January 1 of the year in which the assessment is made.
21(1.1)A real property assessment notice shall be mailed to the last known address of the person in whose name real property is assessed and, if it is returned undelivered and the Director cannot ascertain the address of the person, it shall be retained on file in the Regional Assessment Office for the region where the real property is located and the retention of the real property assessment notice shall be deemed to be delivery of the notice.
21(1.2)Repealed: 2019, c.11, s.1
21(2)When a person in whose name real property is assessed furnishes the Director with a direction in writing giving the address to which the real property assessment notice is to be mailed, the real property assessment notice shall be mailed and the direction stands until revoked in writing.
21(2.1)Upon receipt of a written request of the person in whose name real property is assessed, the Director shall provide the user or occupier of the real property with a copy of the real property assessment notice.
21(2.2)Nothing in subsection (2.1) affects a liability of the person in whose name real property is assessed to pay taxes under the Real Property Tax Act.
21(3)Repealed: 1982, c.7, s.11
21(4)Repealed: 1982, c.7, s.11
21(5)No exemption from assessment is conferred by reason of any error, omission or misdescription in any notice, document or record issued, prepared or maintained by the Director under this Act or by reason of the non-receipt of any notice by any person.
1965-66, c.110, s.20; 1967, c.25, s.13; 1969, c.22, s.12; 1970, c.8, s.4; 1978, c.6, s.2; 1982, c.7, s.11; 1983, c.12, s.18; 1989, c.N-5.01, s.31; 2014, c.36, s.1; 2019, c.11, s.1; 2023, c.26, s.5
ERRORS AND OMISSIONS
1977, c.6, s.9
Definition of “error”
2019, c.11, s.1
21.1For the purposes of section 22, “error” means an error in any part of the real property assessment list that is the result of incorrect factual information about the real property, and not in the determination of the real and true value of the real property.
2019, c.11, s.1
Errors in real property assessment list
2019, c.11, s.1
22If at any time the Director discovers that there is an error in any part of the real property assessment list, the Director shall correct the error and alter the list accordingly, and on correcting or altering any assessment, the Director shall deliver or transmit to the person assessed an amended real property assessment notice, and shall furnish the appropriate local government or other taxing authority with an amendment to the portion of the real property assessment list under section 13.
1965-66, c.110, s.21; 1967, c.25, s.14; 1983, c.12, s.19; 1989, c.N-5.01, s.31; 1996, c.79, s.1; 2017, c.20, s.5; 2019, c.11, s.1
Omissions from real property assessment list
2019, c.11, s.1
22.1(1)If at any time real property liable to assessment and taxation has been in whole or in part omitted from the real property assessment list for any year, the Director shall make any assessment necessary to rectify the omission and shall enter the real property on the real property assessment list and, on making the entry on the list, the Director shall deliver or transmit to the person assessed a real property assessment notice and shall furnish the appropriate local government or other taxing authority with the addition to the portion of the real property assessment list under section 13.
22.1(2)When in any year a tax is imposed under the Real Property Tax Act on a person in whose name real property as defined in paragraph (b.1) of the definition “real property” in section 1 is assessed, the Director may assess or reassess, despite sections 21 and 22, the real property any time for the 1977 taxation year and subsequent years and shall enter the real property on the real property assessment list for the year for which the tax was imposed, and on making the entry on the list, the Director shall mail to the person assessed a real property assessment notice.
1977, c.6, s.10; 1978, c.6, s.3; 1979, c.6, s.5; 1983, c.12, s.20; 1989, c.N-5.01, s.31; 1991, c.27, s.3; 2017, c.20, s.5; 2019, c.11, s.1
TIME FOR ASSESSMENT
Time for assessment
23(1)The Director in each year shall revise the assessment of all real property and the revised assessment shall be the assessment for the following year.
23(2)The Director shall maintain a real property assessment list of all real property in the Province.
23(3)The real property assessment list shall contain such information as is prescribed by regulation.
23(4)The real property assessment list shall be open to public inspection in the form and manner that the Director considers appropriate and may be available electronically.
23(4.1)The Director may release information contained in the real property assessment list to any person or body that the Director considers appropriate.
23(5)A real property assessment list under section 13 shall be open to public inspection in the form and manner that the Director considers appropriate and may be available electronically.
1965-66, c.110, s.22; 1967, c.25, s.15; 1971, c.16, s.7; 1982, c.7, s.12; 1983, c.12, s.21; 1989, c.N-5.01, s.31; 2014, c.36, s.2; 2019, c.11, s.1
Repealed
24Repealed: 1998, c.11, s.5
1965-66, c.110, s.23; 1977, c.6, s.11; 1983, c.12, s.22; 1989, c.N-5.01, s.31; 1997, c.4, s.4; 1998, c.11, s.5
REVIEW OF ASSESSMENT
2008, c.56, s.5
Request for review of assessment to Director
25(1)A person who receives a real property assessment notice under section 21 or 22.1 or an amended real property assessment notice under section 22 may request that the Director, by a request for review of assessment, review the real property assessment if the request is made within 30 days after the real property assessment notice or the amended real property assessment notice is mailed.
25(2)The Director shall maintain a register of every request for review of assessment received under subsection (1).
25(3)Every person who makes a request for review of assessment under subsection (1) shall set out in the request his or her full name, address including postal code and telephone number and provide full, complete and detailed reasons for objecting to the assessment.
25(4)The Director shall reconsider an assessment referred to in subsection (1) and shall vacate, confirm or vary the assessment, then send a notice to the person of his or her decision by mailing to the person a copy of all entries in the Review Register pertaining to the request for review of assessment together with a copy of the form for giving notice of appeal to the Board.
25(5)When a request for review of assessment under subsection (1) applies to assessment on real property located in a local government or other taxing authority, the Director shall notify the local government or other taxing authority of the decision by sending to it a copy of all entries in the Review Register pertaining to the request for review of assessment.
25(6)The decision of the Director under this section has effect from the first day of January in the year for which the assessment referred to in subsection (1) was made and any changes required to be made in the real property assessment list as a result of that decision shall be made within 30 days after the Director has made the decision.
25(7)Repealed: 1998, c.11, s.6
25(8)A change in an assessment arising out of a decision of any request for review of assessment or appeal under this Act shall not affect any other assessment unless that other assessment is itself changed as a result of a request for review of assessment or appeal under this Act.
1973, c.18, s.7; 1975, c.8, s.4; 1977, c.6, s.12; 1982, c.7, s.13; 1983, c.12, s.24; 1989, c.N-5.01, s.31; 1991, c.27, s.3; 1992, c.40, s.2; 1996, c.19, s.2; 1998, c.11, s.6; 2001, c.32, s.1; 2008, c.56, s.6; 2017, c.20, s.5; 2019, c.11, s.1
Reference to Director before January 1, 2009
25.1A notice of reference of assessment received by the Director before January 1, 2009, and any appeal pertaining to it shall be dealt with and completed in accordance with the law as it existed immediately before January 1, 2009.
2008, c.56, s.7
Review Registers
26(1)The Director shall maintain Review Registers.
26(2)The Director shall enter in a Review Register
(a) a full description of a request for review of assessment made under subsection 25(1),
(b) the Director’s decision in respect to the request for review of assessment, and
(c) the Director’s reasons for the decision in respect to the request for review of assessment.
26(3)Each entry in a Review Register shall be signed for the Director by any person designated by him to act on his behalf.
26(4)The Review Registers shall be open to public inspection in the form and manner that the Director considers appropriate and may be available electronically.
1965-66, c.110, s.25; 1967, c.25, s.17; 1983, c.12, s.25; 1989, c.N-5.01, s.31; 2008, c.56, s.8; 2014, c.36, s.3
APPEALS TO THE ASSESSMENT AND
PLANNING APPEAL BOARD
1983, c.12, s.26; 2001, c.32, s.1
Appeal to Board
27(1)If a person has made a request for review of assessment to the Director under section 25, the person may appeal to the Board for the local government or other taxing authority in which the real property is located to have the assessment vacated or varied.
27(2)An appeal under subsection (1) shall be taken
(a) within twenty-one days of the mailing of the notice referred to in subsection 25(4); or
(b) where the Director has not notified the person of his decision under section 25 within ninety days after the date of mailing of the request for review of assessment, within twenty-one days after the expiration of such period.
1965-66, c.110, s.26; 1967, c.25, s.18; 1975, c.8, s.5; 1983, c.12, s.27; 1989, c.N-5.01, s.31; 2001, c.32, s.1; 2008, c.56, s.9; 2017, c.20, s.5
Appeal to Board by local government or other taxing authority
28Within 21 days after the Director mails a notice to a local government or other taxing authority under subsection 25(5), the local government or other taxing authority may appeal to the Board for the local government or other taxing authority to vary the assessment of real property located within its boundaries and affected by the request for review of assessment.
1965-66, c.110, s.27; 1975, c.8, s.6; 1983, c.12, s.28; 1989, c.N-5.01, s.31; 2001, c.32, s.1; 2008, c.56, s.10; 2017, c.20, s.5
Notice of Appeal
29(1)An appeal to the Board shall be instituted by serving on the Chairperson a notice of appeal on a form provided by the Director.
29(1.1)Repealed: 1996, c.19, s.3
29(1.2)Where the Chairperson has been served with a notice of appeal under subsection (1),
(a) the Chairperson shall serve in accordance with the regulations a copy of the notice of appeal on
(i) the Director, and
(ii) if a request for review of assessment is made under subsection 25(1) and the appeal is by the person in whose name the real property is assessed,
(A) the clerk of the local government if the real property is located in a local government, or
(B) the Minister of Local Government and Local Governance Reform if the real property is not located in a local government, and
(b) the local government or other taxing authority shall serve in accordance with the regulations a copy of the notice of appeal on the person in whose name the real property is assessed, if the appeal is by a local government or other taxing authority.
29(2)The notice of appeal referred to in subsection (1) shall contain a statement of the allegations of fact, the statutory provisions upon which the appellant relies and the reasons that the appellant intends to rely upon in support of his appeal.
29(3)A person served with a copy of a notice of appeal may appear at the hearing of the appeal.
1965-66, c.110, s.28; 1967, c.25, s.19; 1983, c.12, s.29; 1989, c.N-5.01, s.31; 1992, c.40, s.3; 1996, c.19, s.3; 1998, c.41, s.11; 2000, c.26, s.25; 2001, c.32, s.1; 2005, c.7, s.3; 2006, c.16, s.13; 2008, c.56, s.11; 2012, c.39, s.16; 2017, c.20, s.5; 2020, c.25, s.9
Service of notice of appeal
29.1(1)A notice of appeal shall be served on the Chairperson
(a) by sending the notice of appeal by registered mail or prepaid courier to the Chairperson at the Chairperson’s address as stated in the notice of appeal,
(b) by leaving the notice of appeal with the Chairperson or a person employed in the office of the Chairperson,
(c) by telephone transmission producing a facsimile of the notice of appeal at the office of the Chairperson as stated in the notice of appeal, or
(d) in any other manner prescribed by regulation.
29.1(2)The facsimile of a notice of appeal served by telephone transmission shall include a cover page containing
(a) the name, address and telephone number of the sender,
(b) the date and time of transmission,
(c) the total number of pages transmitted, including the cover page,
(d) the telephone number from which the notice of appeal is transmitted, and
(e) the name and telephone number of a person to contact in the event of transmittal problems.
29.1(3)Where a facsimile of a notice of appeal is served by telephone transmission,
(a) the original of the notice of appeal shall be served on the Chairperson in accordance with paragraph (1)(a), (b) or (d) within fourteen days after service by telephone transmission or such longer period as the Chairperson may direct and, when it is received, the original notice of appeal shall be substituted for the facsimile of the notice of appeal, and
(b) the date of service of the notice of appeal shall be the date shown by the date received stamp placed on the facsimile of the notice of appeal at the office of the Chairperson.
29.1(4)A notice of appeal served by telephone transmission shall be deemed not to have been served
(a) if the Chairperson has no record of receipt of the facsimile of the notice of appeal alleged to have been transmitted by telephone transmission, and
(b) if the original of the notice of appeal is not served in accordance with paragraph (3)(a).
1996, c.19, s.4; 2001, c.32, s.1
Jurisdiction of Board
29.2The Board has the authority to hear and determine all questions of fact and may deal with any dispute as to any matter included within the provisions of this Act not already provided for in the Act or in the regulations.
2001, c.32, s.1
Repealed
30Repealed: 1992, c.40, s.4
1965-66, c.110, s.29; 1983, c.12, s.29; 1986, c.8, s.12; 1989, c.55, s.21; 1989, c.N-5.01, s.31; 1992, c.40, s.4
Repealed
31Repealed: 2001, c.32, s.1
1965-66, c.110, s.30; 1968, c.15, s.10; 1969, c.22, s.14, 15, 16; 1975, c.8, s.7; 1979, c.41, s.7; 1980, c.6, s.5; 1983, c.12, s.29; 1984, c.16, s.1; 1987, c.7, s.3; 1992, c.40, s.5; 1996, c.19, s.5; 2001, c.32, s.1
Conduct of hearing before Board
32(1)The practice and procedure of the Board for appeals commenced under this Act shall be established by regulation.
32(2)The Board may allow evidence to be given by affidavit, documents, written statements or reports.
32(3)Unless the Board considers it necessary, a witness does not need to be sworn before giving evidence.
32(4)At the hearing of an appeal, the Director shall file with the Board a copy of the real property assessment notice, the request for review of assessment and the Review Register pertaining to the real property in respect of which the appeal is taken and when so filed are proof that the information contained therein pertains to the real property in respect of which the appeal is taken.
32(5)Repealed: 2008, c.56, s.12
32(6)At the hearing of an appeal or at any time prior thereto, the Board may require the party appealing to file with the Board any document, written statement or report which the party appealing intends to rely on in support of the appeal.
32(7)Where the party appealing does not appear at the time and place set for the hearing of an appeal, the Board shall dismiss the appeal.
32(8)Where the party appealing, having been required to provide information under sections 8 and 9, fails to provide such information, the Board may refuse to hear the appeal.
1968, c.15, s.11; 1983, c.12, s.29; 1989, c.N-5.01, s.31; 2001, c.32, s.1; 2008, c.56, s.12; 2019, c.11, s.1
Appeal record
33(1)The Board shall keep a record of the evidence and proceedings before the Board with respect to each appeal.
33(2)The record referred to in subsection (1) shall consist of
(a) a summary of the reasons giving rise to the appeal,
(b) a summary of the representations of the parties, and
(c) all documents, written statements, reports and papers filed with the Board.
1965-66, c.110, s.31; 1969, c.22, s.17; 1983, c.12, s.29; 2001, c.32, s.1
Powers of Board
34(1)The Board may dispose of an appeal by
(a) refusing to hear the appeal where the party appealing, having been required to provide information under sections 8 and 9, fails to provide such information,
(b) dismissing it,
(c) allowing it and directing the Director
(i) to vacate the assessment, or
(ii) to make specific variations in the assessment, or
(d) referring the assessment back to the Director for reassessment in accordance with the recommendations of the Board.
34(2)Repealed: 2001, c.32, s.1
1965-66, c.110, s.32; 1968, c.15, s.12, 13; 1983, c.12, s.29; 1989, c.N-5.01, s.31; 1992, c.40, s.6; 2001, c.32, s.1
Repealed
35Repealed: 2001, c.32, s.1
1965-66, c.110, s.33; 1983, c.12, s.29; 1992, c.40, s.7; 2001, c.32, s.1
Effect of decision of Board
36The decision of the Board has effect from the first day of January in the year for which the assessment appealed from was made and any changes required to be made in the real property assessment list as a result thereof shall be made as soon as possible after the Board has made its decision.
1965-66, c.110, s.34; 1983, c.12, s.29; 2001, c.32, s.1; 2019, c.11, s.1
Appeal to Court of King's Bench
2023, c.17, s.11
37(1)An appeal lies to a judge of The Court of King’s Bench of New Brunswick from an order, ruling or decision of the Board on any question of law.
37(2)An appeal under subsection (1) shall be made by Notice of Application which shall be served by the party appealing, in accordance with the Rules of Court, on the Board and on the other parties within 60 days of the mailing of the Board’s decision under subsection 14(2) of the Assessment and Planning Appeal Board Act.
37(3)Upon service under subsection (2), the Board shall deliver to the clerk of The Court of King’s Bench of New Brunswick for the judicial district in which the appeal is to be heard the record referred to in section 33 and a copy of the order, ruling or decision of the Board.
37(4)The appeal shall be heard and determined upon the evidence and proceedings before the Board as contained in the record referred to in section 33.
37(5)An appeal under subsection (1) stays the application of the order, ruling or decision in respect of which the appeal is made.
37(6)After hearing the appeal, the judge may allow the appeal and set aside the order, ruling or decision or may dismiss the appeal or substitute his own ruling, order or decision for that of the Board.
37(7)To the extent that they are not inconsistent with the provisions of this section, the Rules of Court apply in respect of an appeal made under subsection (1).
37(8)There shall be an appeal from a decision of the judge to the Court of Appeal and the rules governing appeals to that Court from a decision of The Court of King’s Bench of New Brunswick apply to appeals under this subsection.
1965-66, c.110, s.35; 1983, c.12, s.29; 2001, c.32, s.1; 2008, c.56, s.13; 2023, c.17, s.11
Termination of Appeals Tribunal
38(1)The Appeals Tribunal and all appointments thereto are hereby terminated.
38(2)All contracts, agreements and orders relating to or fixing the amount of compensation, remuneration or fees to be paid to the Chairman, deputy chairmen or members of the Appeals Tribunal are null and void.
38(3)Notwithstanding the provisions of any contract, agreement or order, no compensation, remuneration or fees shall be paid to the Chairman, deputy chairmen or members of the Appeals Tribunal on or after September 30, 1983.
1965-66, c.110, s.36; 1972, c.17, s.1; 1983, c.12, s.29; 1991, c.27, s.3
Repealed
39Repealed: 1983, c.12, s.29
1965-66, c.110, s.37; 1969, c.22, s.18; 1979, c.41, s.7; 1983, c.12, s.29
Regulations
40(1)The Lieutenant-Governor in Council may make regulations
(a) respecting the powers and duties to be exercised and performed by persons designated by the Director to act on his behalf;
(a.1) prescribing dates to be set for the purposes of this Act;
(a.11) for the purpose of subparagraph (a)(ii) of the definition “heavy industrial property”,
(i) determining the 5-year period, and
(ii) prescribing an amount;
(a.12) prescribing products, materials and substances for the purpose of subparagraph (a)(iii) of the definition “heavy industrial property”;
(a.13) prescribing a square footage for the purpose of subparagraph (a)(iv) of the definition “heavy industrial property”;
(a.14) prescribing products, materials, substances and square footages for the purpose of subparagraph (a)(v) of the definition “heavy industrial property”;
(a.15) prescribing uses for the purpose of subparagraph (a)(xii) of the definition “heavy industrial property”;
(a.16) defining any term or expression used in the definition “heavy industrial property” but not defined in this Act for the purposes of this Act, the regulations or both;
(a.2) specifying real property to be included in the definition “residential property”;
(a.3) prescribing information to be contained in the real property assessment list;
(a.4) Repealed: 2001, c.32, s.1
(b) Repealed: 1977, c.6, s.13
(c) respecting the practice and procedure of the Board for appeals commenced under this Act;
(c.1) prescribing other manners of serving a notice of appeal on the Chairperson;
(c.2) respecting the serving of a copy of a notice of appeal under subsection 29(1.2);
(d) respecting the adoption of appropriate assessment manuals;
(e) prescribing for the purpose of the Director’s determination whether real property is in actual and bona fide use as farmland, the minimum gross revenue per hectare that must be derived from farming if the real property is to be assessed as farmland;
(e.1) providing for the registration, transfer of ownership or possession and relocation of mobile homes;
(e.2) providing for offences and penalties for persons failing to comply with regulations made under paragraph (e.1);
(e.3) prescribing assessment rate schedules for real property defined in paragraphs (b.2), (b.3) and (b.4) of the definition “real property” in section 1;
(e.31) identifying specific property or portions or components of property that do or do not fall within the ambit of any of paragraphs (a) to (n) of the definition “real property” in section 1;
(e.32) prescribing religious organizations for the purposes of paragraph 4(1)(a);
(e.33) prescribing the criteria that the Minister of Agriculture, Aquaculture and Fisheries shall consider to make a determination under paragraph 4(1)(f);
(e.4) generally respecting forms to be used under this Act and prescribing forms that are required to be prescribed under this Act;
(e.41) prescribing fishing harbours for the purposes of paragraph 4(1)(k);
(e.42) prescribing for the purpose of the Director’s determination whether real property or any portion of real property is used for commercial purposes under paragraph 4(1)(l), the criteria to be taken into consideration by the Director when making the determination;
(e.43) prescribing public libraries for the purposes of subparagraph 4(1)(m)(ii);
(e.44) prescribing public transit systems for the purposes of paragraph 4(1)(n);
(e.5) prescribing major cargo ports for the purposes of subsection 4(8);
(e.51) prescribing criteria for the purposes of subsection 4.1(6);
(e.52) prescribing real property for the purposes of subsection 4.1(23);
(e.6) prescribing applicants for the purposes of paragraphs 7.1(4)(a) to (d);
(e.7) respecting the conditions of eligibility or ineligibility for the purposes of paragraphs 7.1(4)(a) to (d);
(e.8) prescribing conditions or circumstances for the purposes of paragraph 14(7.2)(e) or (7.3)(e);
(e.81) prescribing real property as heritage property for the purposes of section 15.3;
(e.82) prescribing criteria for the purposes of subsection 15.3(3);
(e.83) defining any term or expression used in section 15.3, but not defined in this Act, for the purposes of section 15.3, the regulations made for the purposes of section 15.3 or both;
(e.831) defining “major construction” for the purposes of paragraph (b) of the definition “multiunit residential building” in subsection 15.31(1);
(e.832) defining “major construction” for the purposes of paragraph (c) of the definition “multiunit residential building” in subsection 15.31(1);
(e.833) defining “major construction” for the purposes of paragraph (d) of the definition “multiunit residential building” in subsection 15.31(1);
(e.834) prescribing criteria for the purposes of subsection 15.31(3);
(e.84) prescribing the circumstances for the purposes of subsections 15.4(3) and (5);
(e.85) prescribing the circumstances for the purposes of subsections 15.5(7) and (8) and 15.7(6);
(e.9) Repealed: 2002, c.44, s.3
(f) generally to carry out the purposes and provisions of this Act.
40(1.1)A regulation under paragraph (1)(e.41), (e.5), (e.6), (e.7) or (e.8) may be retroactive in its operation.
40(1.2)A regulation under paragraph (1)(e.3) may be retroactive in its operation to January 1, 2000, or to any date after January 1, 2000.
40(1.21)A regulation made under paragraph (1)(e.31) for the purposes of the year 2003 may be retroactive in its operation to January 1, 2003.
40(1.22)A regulation made under paragraph (1)(e.42) may be retroactive in its operation to January 1, 2003, or to any date after January 1, 2003.
40(1.23)A regulation made under paragraph (1)(e.32) for the purposes of the year 2004 may be retroactive in its operation to January 1, 2004.
40(1.24)A regulation made under paragraph (1)(e.51) or (e.52) may be retroactive in its operation to January 1, 2005, or to any date after January 1, 2005.
40(1.25)A regulation made under paragraph (1)(e.84) may be retroactive in its operation to January 1, 2011, or to any date after January 1, 2011.
40(1.26)A regulation made under paragraph (1)(e.43) may be retroactive in its operation to January 1, 2013, or to any date after January 1, 2013.
40(1.27)A regulation made under paragraph (1)(e.85) may be retroactive in its operation to January 1, 2013, or to any date after January 1, 2013.
40(1.28)A regulation made under paragraph (1)(e.33) may be retroactive in its operation to January 1, 2018, or to any date after January 1, 2018.
40(1.3)Repealed: 2002, c.44, s.3
40(2)Repealed: 1983, c.8, s.2
1965-66, c.110, s.38; 1973, c.18, s.8; 1975, c.8, s.8; 1977, c.6, s.13; 1979, c.5, s.3; 1982, c.7, s.14; 1983, c.8, s.2; 1983, c.12, s.30; 1989, c.N-5.01, s.31; 1992, c.40, s.8; 1996, c.19, s.6; 1997, c.4, s.5; 1997, c.67, s.5; 1999, c.10, s.2; 2000, c.39, s.1; 2000, c.20, s.2; 2001, c.32, s.1; 2002, c.2, s.3; 2002, c.44, s.3; 2003, c.32, s.1; 2004, c.13, s.2; 2004, c.42, s.2; 2005, c.14, s.3; 2007, c.39, s.4; 2010, c.34, s.3; 2012, c.43, s.1; 2014, c.36, s.4; 2017, c.55, s.3; 2019, c.2, s.18; 2019, c.11, s.1; 2020, c.21, s.2; 2020, c.22, s.5; 2022, c.38, s.1; 2022, c.54, s.1
Assessments on behalf of municipality by Minister
41(1)All assessments made and acts performed for or on behalf of a municipality during the year 1966 by the Minister of Municipal Affairs or any person designated by him to act on his behalf, are hereby declared to be as legal, valid and binding as if such assessments were made and acts performed in accordance with the provisions of the statute applicable to such assessments in the municipality.
41(2)The Council of a municipality may, by resolution, appoint one or more persons to complete, correct and amend accordingly, any and all assessments made prior to January 1, 1967 and generally to exercise the powers and carry out the duties prescribed in the statute applicable to assessments and collection of taxes in the municipality.
1967, c.25, s.20
SCHEDULE A
Column I
Property Account
Number
Column II
 
Particular Year
00113942
2003
00114346
2003
00114841
2003
00221525
2003
00288959
2003
00671932
2003
00855057
2003
00921866
2003
01326849
2003
01364384
2003
01426128
2003
01455509
2003
01856713
2003
03133519
2003
03191509
2003
03323368
2003
03418804
2003
03474876
2003
03475018
2003
03492743
2003
03492808
2003
03493090
2003
03514600
2003
03590892
2003
03623108
2003
03635537
2003
03656088
2003
03661481
2003
03865069
2003
03933781
2003
03956200
2003
04054085
2003
04077693
2003
04078356
2003
04129490
2003
04132566
2003
04177257
2003
04300012
2003
04638261
2003
04748715
2003
04776247
2003
04823565
2003
04946622
2003
05009449
2003
05043752
2003
05043760
2003
05047471
2003
05047683
2003
05092523
2003
05118036
2003
05244463
2003
05245037
2003
05280760
2003
05286368
2003
05301613
2003
05353806
2003
05374404
2003
05378474
2003
05384077
2003
05386231
2003
05395434
2003
05398131
2003
05398149
2003
05411298
2003
05412692
2003
05413224
2003
05436955
2003
05498282
2003
2002, c.2, s.3; 2002, c.44, s.4; 2004-36
SCHEDULE B
Mount Allison University
St. Thomas’ University
Université de Moncton
The University of New Brunswick
2003, c.32, s.1
N.B. This Act is consolidated to June 16, 2023.