2(1)The Director shall administer this Act and may designate persons to act on the Director’s behalf.

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)Notwithstanding any private or special Act, where no other provision is made under this Act or the Real Property Tax Act, all municipal, rural community or 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 municipality, rural community or school district.

4(1)All real property in New Brunswick is liable to assessment and taxation, subject to the following exemptions from taxation:

4(2)Paragraph (1)(a) does not apply to

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(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.

4.1(1)The following definitions apply in this section.

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,

4.1(7)The Minister shall approve the application and send a copy of the approval to the Director if

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 assessment and tax roll 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

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

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.

7.1(1)A charitable organization, not-for-profit organization, municipality or rural community may apply to the Director, on a form provided by the Director, for a reduction of the assessment of real property or a portion of real property as provided for in this section.

7.1(2)An application under subsection (1) for a reduction of assessment for any year must be made in the preceding year on or before the date prescribed by regulation.

7.1(3)Notwithstanding subsection (2), the deadline for an application under subsection (1) for a reduction of an assessment for 1998 is December 31, 1998.

7.1(4)Upon receipt of an application under subsection (1), the Director may, in his or her discretion, reduce by

7.1(5)A decision of the Director to reduce an assessment under subsection (4) has effect from January 1 of the year for which the assessment is reduced, and any changes required to be made in the assessment and tax roll as a result of the decision shall be made as soon as possible after the decision is made.

7.1(6)A decision of the Director to reduce an assessment under subsection (4) has effect until and including December 31 of the year in which the real property or portion of the real property is no longer owned and occupied by the charitable organization, not-for-profit organization, municipality or rural community, as the case may be, or no longer meets the conditions in accordance with paragraph (4)(a), (b), (c) or (d), as the case may be.

7.1(7)An application under subsection (1) shall be decided on the basis of written information provided by the applicant and such other information as the Director requires.

7.1(8)The decision of the Director as to whether a charitable organization, not-for-profit organization, municipality or rural community is entitled to a reduction of an assessment under this section, the amount of the reduction of an assessment and the portion of real property for which the reduction of an assessment may be granted is final and may not be questioned or reviewed in any court, and sections 25, 27 and 37 do not apply with respect to real property or portions of real property under this section.

7.1(9)A person who knowingly makes a false statement or knowingly provides wrong information in the course of making an application under subsection (1) commits an offence punishable under Part II of the Provincial Offences Procedure Act as a category F offence.

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 assessment and tax roll 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.

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.

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.

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.

12(1)Subject to subsections (2), (3), (3.1) and (3.2), 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 assessment and tax roll 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(3.1)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

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(4)The information or documentation referred to in subsection (1) is confidential and shall not be disclosed except as provided in this section.

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.

12.2(1)In this section

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.

13(1)The Director shall furnish each municipality or other taxing authority annually with an assessment list prepared in accordance with the regulations, but the list shall not include any reference to real property as defined in paragraph (b.1) of the definition “real property” in section 1.

13(2)The municipality or other taxing authority shall keep the assessment list referred to in subsection (1) open to public inspection during reasonable hours.

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(3)Where the real property forms part of the estate of a deceased person, the Director may assess it

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

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

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

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 Her Majesty 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 Her Majesty in right of the Province to the Maritime Forestry Complex Corporation shall, on or after January 1, 2000, be assessed in the name of Her Majesty 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 Her Majesty in right of Canada shall, on or after January 1, 2000, be assessed in the name of Her Majesty 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, Her Majesty 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.

14(12)Where

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.

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

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

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

15.2(4)The particular year referred to in subsection (1), (2) or (3) for real property identified by its property account number in Column I of Schedule A is listed beside the property account number in Column II of Schedule A.

15.2(5)The amount of the assessment on real property determined under subsections (1) to (3) is final and may not be questioned or reviewed in any court and sections 25, 27, 28 and 37 do not apply to such assessment.

15.2(6)Sections 25, 27, 28 and 37 apply with the necessary modifications to the real and true value of real property referred to in subsections (1) to (3).

15.2(7)Where the real and true value of real property is varied or referred back to the Director in a referral or appeal provided for under subsection (6) and where the condition in subsection (1), (2) or (3) is applicable, subsection (1), (2) or (3), as the case may be, applies to the determination of the amount of the assessment on such real property.

15.2(8)Upon the expiration of the period of time provided for in subsection (1), (2) or (3), the real property shall be assessed at its real and true value as of January 1 of the year for which the assessment is made in accordance with section 15.

15.2(9)Subsections (1) to (3) do not apply in respect of real property referred to in subsection (8), unless there is a change in the valuation methodology for assessing such real property.

15.2(10)Upon the recommendation of the Director, the Lieutenant-Governor in Council may by regulation add property account numbers to Column I of Schedule A where

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

15.2(12)Upon the recommendation of the Director, the Lieutenant-Governor in Council may by regulation add particular years to Column II of Schedule A where property account numbers are added to Column I of Schedule A.

15.2(13)Upon the recommendation of the Director, the Lieutenant-Governor in Council may by regulation delete particular years from Column II of Schedule A where property account numbers are deleted from Column I of Schedule A.

15.2(14)Where there is new construction on real property identified by its property account number in Column I of Schedule A, the construction shall be assessed for each year at its real and true value as of January 1 of the year for which the assessment is made.

15.2(15)Where there is new construction on real property identified by its property account number in Column I of Schedule A, the amount of the assessment on such real property for each year is the sum of

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.

15.3(1)The following definitions apply in this section.

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

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 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 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 assessment and tax roll 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:

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 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

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.

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

16(4)The Director’s determination of use of farmland and classification of freehold timberland and farm woodlots shall be received in evidence by any court, judge or board as prima facie proof of the use and nature, for the purpose of this Act, of the real property.

16(5)Where a municipality or rural community has not exercised its zoning authority with respect to all or a portion of real property and the Director has not classified such real property as freehold timberland or a farm woodlot, the person assessed may appeal to The Court of Queen’s Bench of New Brunswick, to have such real property classified as freehold timberland or a farm woodlot.

16(6)An appeal to The Court of Queen’s Bench of New Brunswick under subsection (5) shall be commenced within thirty days from the date of mailing of the assessment and tax notice under section 21 or an amended assessment and tax notice under section 22 by serving upon the Director a notice of appeal, in writing, setting out the grounds of appeal and stating, briefly, the facts relative thereto.

16(7)The Court of Queen’s Bench of New Brunswick may direct the Director to classify such real property referred to in subsection (1) as freehold timberland or a farm woodlot, where the Court is satisfied

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 municipal or rural community 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.

17.1(1)Real property shall be assessed at its real and true value as a golf course if the real property is in actual and bona fide use as a golf course, and if the real property is not in actual and bona fide use as a golf course, it shall be assessed at its real and true value as at the first day of January of the year for which the assessment is made.

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

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

17.1(4)An appeal to The Court of Queen’s Bench of New Brunswick under subsection (3) shall be commenced within thirty days from the date of mailing of the assessment and tax notice under section 21 or an amended assessment and tax notice under section 22 by serving upon the Director a notice of appeal in writing setting out the grounds of appeal and stating, briefly, the facts relative thereto.

17.1(5)The Director’s determination of use of real property as a golf course shall be received in evidence by any court, judge or board as prima facie proof of the use and nature, for the purpose of this Act, of the real property.

21(1)The Director annually prior to a date to be fixed by regulation shall mail to every person in whose name real property is assessed an assessment and tax notice containing such information as is prescribed by regulation and shall enter on the assessment and tax roll opposite the name of the person the date of mailing of the notice and the entry is prima facie evidence of the delivery.

21(1.1)An assessment and tax 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 such 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 assessment and tax notice shall be deemed to be delivery thereof.

21(1.2)Where an assessment and tax notice is retained on file in the Regional Assessment Office under subsection (1.1), all outstanding taxes due and owing on the real property may be collected in accordance with the Real Property Tax Act.

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 assessment and tax notice is to be mailed to him, the assessment and tax notice shall be so mailed and such 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 assessment and tax 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(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.

22.1(1)If at any time real property liable to assessment and taxation has been in whole or in part omitted from the assessment and tax roll for any year, the Director shall make any assessment necessary to rectify the omission and shall enter such real property on the roll and, upon so making the entry on the roll, he shall deliver or transmit to the person assessed an assessment and tax notice and shall furnish the appropriate municipality or other taxing authority with the addition to the assessment list.

22.1(2)Where in any year a tax is imposed pursuant to the Real Property Tax Act upon 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, notwithstanding sections 21 and 22, may assess or reassess the real property any time for the 1977 taxation year and subsequent years and shall enter such real property on the roll for the year for which the tax was imposed, and upon so making the entry on the roll, the Director shall mail to the person assessed an assessment and tax notice.

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 an assessment and tax roll of all real property in the Province.

23(3)The assessment and tax roll shall contain such information as is prescribed by regulation.

23(4)The assessment and tax roll shall be open to public inspection during reasonable office hours at such places as the Director designates.

23(5)An assessment list shall be open to public inspection during reasonable office hours at such places as the Director designates.

25(1)Any person who receives an assessment and tax notice under section 21 or 22.1 or an amended assessment and tax notice under section 22 may, by a notice of reference of assessment, refer any assessment to the Director within thirty days after the mailing of the assessment and tax notice or the amended assessment and tax notice.

25(2)The Director shall maintain a register of every notice of reference of assessment received under subsection (1).

25(3)Every person who refers an assessment to the Director under subsection (1) shall set out in the notice of reference of assessment his 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 him under subsection (1) and shall vacate, confirm or vary the assessment and shall send a notice to the person of his decision by mailing to him a copy of all entries in the register pertaining to the reference together with a copy of the form for giving notice of appeal to the Board.

25(5)Where a reference under subsection (1) applies to assessment on real property located in a municipality or other taxing authority, the Director shall notify the municipality or other taxing authority of his decision by sending to it a copy of all entries in the register pertaining to the reference.

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 under subsection (1) was made and any changes required to be made in the assessment and tax roll as a result thereof shall be made within thirty days after the Director has made his decision.

25(8)A change in an assessment arising out of a decision of any reference or appeal under this Act shall not affect any other assessment unless that other assessment is itself changed as a result of a reference or appeal under this Act.

26(1)The Director shall maintain Referral Registers.

26(2)The Director shall enter in a Referral Register

26(3)Each entry in a Referral Register shall be signed for the Director by any person designated by him to act on his behalf.

26(4)The Director shall keep Referral Registers open for public inspection during reasonable office hours.

27(1)Where an assessment has been referred to the Director under section 25, the person making the reference may appeal to the Board for the municipality 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

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(1.2)Where the Chairperson has been served with a notice of appeal under subsection (1),

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.

29.1(1)A notice of appeal shall be served on the Chairperson

29.1(2)The facsimile of a notice of appeal served by telephone transmission shall include a cover page containing

29.1(3)Where a facsimile of a notice of appeal is served by telephone transmission,

29.1(4)A notice of appeal served by telephone transmission shall be deemed not to have been served

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 assessment and tax notice, the notice of reference of assessment and the Referral 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)At the hearing of an appeal, the party appealing shall state his reasons for objecting to the assessment under appeal and the onus of proving that the assessment exceeds the real and true value of the real property shall be upon the party appealing.

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.

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

34(1)The Board may dispose of an appeal by

37(1)An appeal lies to a judge of The Court of Queen’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 thirty 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 Queen’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 Queen’s Bench of New Brunswick apply to appeals under this subsection.

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.

40(1)The Lieutenant-Governor in Council may make regulations

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.

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.