1In this Act
“agricultural fair association” and “agricultural society” have the same meaning as in the Agricultural Associations Act;(association de foires agricoles) et (société agricole)
“assessment list” means a copy of the assessment and tax roll for a municipality or other taxing authority;(liste d’évaluation)
“assessment and tax roll” means the roll listing all persons in whose name real property is assessed and containing such information as is prescribed by regulation;(rôle d’évaluation et d’impôt)
“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“Board” or “Tax Agreement Board” Repealed: 1977, c.6, s.1
“business assessment” Repealed: 1982, c.7, s.1
“business property” Repealed: 1982, c.7, s.1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)
“Minister” Repealed: 1989, c.N-5.01, s.31
“mobile home” includes
(maison mobile)
(a)
a portable classroom,
(b)
a trailer used as a bunkhouse, and
(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 all real property except residential property;(biens non résidentiels)
“person” means a person other than the Director and includes a corporation, partnership, credit union, and co-operative;(personne)
“real property” means
(biens réels)
(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.4)
the tower and the foundation of a wind turbine,
(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,
(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 municipality or rural community,
(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;
“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,
(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,
(i)
a senior citizens’ home,
(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 )
“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