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A-14
- Assessment Act
Detailled Table of Contents
Document at 10 September 2015
Assessment Act
1
Definitions
2
Administration
3
Assessment and taxation of real property
EXEMPTIONS
4
Exemptions
4.1
Exemptions
5
Repealed
6
Repealed
7
Property both residential and non-residential
ASSESSMENT REDUCTIONS
7.1
Real property owned and occupied by a charitable organization, not-for-profit organization, municipality or rural community
7.2
Horse racetracks, raceways and racecourses
ASSESSMENT RETURNSBY TAXPAYERS
8
Director’s right of access and to information
9
Demand for information by Director
10
Offence for failure to provide information
11
Offence for obstructing Director
12
Offence for communicating privileged information
12.1
Information not to be used in report
12.2
Document signed by assessor as evidence
PREPARATIONOF ASSESSMENT LIST
13
Assessment list
MODEOF ASSESSMENT OF REAL PROPERTY
14
Mode of assessment
VALUATION OF REAL PROPERTY
15
Valuation of realty
15.1
Assessment of real property in paragraph (b.2) and (b.3) of definition “real property”
15.11
Assessment of real property in paragraph (b.4) of definition “real property”
15.2
Phase in of assessment
15.3
Phase in of assessment on heritage property
15.4
Assessment of eligible residential property in 2011 and 2012
15.5
Assessment of eligible residential property in 2013 and subsequent years
16
Assessment of farm land, timberland and woodlots
17
Valuation of timberland and woodlots
17.1
Valuation of golf course
17.2
Repealed
18
Repealed
19
Repealed
20
Repealed
ASSESSMENT AND TAX NOTICE
21
Assessment and tax notice
ERRORS AND OMISSIONS
22
Errors in assessment and tax roll
22.1
Omissions from assessment and tax roll
TIME FOR ASSESSMENT
23
Time for assessment
24
Repealed
REVIEW OF ASSESSMENT
25
Request for review of assessment to Director
25.1
Reference to Director before January 1, 2009
26
Review Registers
APPEALS TO THE ASSESSMENT ANDPLANNING APPEAL BOARD
27
Appeal to Board
28
Appeal to Board
29
Notice of Appeal
29.1
Service of notice of appeal
29.2
Jurisdiction of Board
30
Repealed
31
Repealed
32
Conduct of hearing before Board
33
Appeal record
34
Powers of Board
35
Repealed
36
Effect of decision of Board
37
Appeal to Court of Queen’s Bench
38
Termination of Appeals Tribunal
39
Repealed
40
Regulations
41
Assessments on behalf of municipality by Minister
SCHEDULE A
SCHEDULE B