Acts and Regulations

A-14 - Assessment Act

Section 23
Disposition versions

Full text
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
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 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 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 assessment and tax roll, except the names and mailing addresses of persons in whose name real property is assessed, to any person or body who the Director considers appropriate.
23(5)An assessment list 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
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 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.
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
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 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.
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