Acts and Regulations

R-2 - Real Property Tax Act

Section 1
Disposition versions

Full text
Definitions
1In this Act
“business assessment” Repealed: 1982, c.56, s.1
“Commissioner” means the Provincial Tax Commissioner provided for under the Revenue Administration Act;(Commissaire)
“Minister” means the Minister of Finance and Treasury Board and includes anyone designated by him to act on his behalf;(Ministre)
“mobile home” means a mobile home liable to assessment and taxation under the Assessment Act;(maison mobile)
“non-residential property” means non-residential property liable to taxation under the Assessment Act;(bien non résidentiel)
“real property” means real property liable to taxation under the Assessment Act;(bien réel)
“real property tax notice” means the real property tax notice mailed by the Minister setting out the taxes imposed under section 5 and any other information the Minister considers necessary;(avis d’impôt foncier)
“real property tax roll” means the roll setting out the persons in whose names real property is assessed under the Assessment Act and containing information prescribed by regulation;(rôle d’impôts fonciers)
“registered mail” includes certified mail and courier service;(courrier recommandé)
“residential property” means residential property liable to taxation under the Assessment Act;(bien résidentiel)
“rural community” includes a regional municipality incorporated or continued under the Local Governance Act;(communauté rurale)
“tax arrears” means taxes for which penalties are payable under this Act;(arriérés d’impôts)
“taxes” means taxes imposed under this Act.(impôts ou taxes)
1966, c.151, s.1; 1977, c.44, s.1; 1978, c.D-11.2, s.35; 1982, c.56, s.1; 1986, c.68, s.1; 1993, c.11, s.1; 1996, c.46, s.1; 2017, c.20, s.152; 2019, c.11, s.3; 2019, c.29, s.135
Definitions
1In this Act
“business assessment” Repealed: 1982, c.56, s.1
“Commissioner” means the Provincial Tax Commissioner provided for under the Revenue Administration Act;(Commissaire)
“Minister” means the Minister of Finance and Treasury Board and includes anyone designated by him to act on his behalf;(Ministre)
“mobile home” means a mobile home liable to assessment and taxation under the Assessment Act;(maison mobile)
“non-residential property” means non-residential property liable to taxation under the Assessment Act;(bien non résidentiel)
“real property” means real property liable to taxation under the Assessment Act;(bien réel)
“registered mail” includes certified mail and courier service;(courrier recommandé)
“residential property” means residential property liable to taxation under the Assessment Act;(bien résidentiel)
“rural community” includes a regional municipality incorporated or continued under the Local Governance Act;(communauté rurale)
“tax arrears” means taxes for which penalties are payable under this Act;(arriérés d’impôts)
“taxes” means taxes imposed under this Act.(impôts ou taxes)
1966, c.151, s.1; 1977, c.44, s.1; 1978, c.D-11.2, s.35; 1982, c.56, s.1; 1986, c.68, s.1; 1993, c.11, s.1; 1996, c.46, s.1; 2017, c.20, s.152; 2019, c.29, s.135
Definitions
1In this Act
“business assessment” Repealed: 1982, c.56, s.1
“Commissioner” means the Provincial Tax Commissioner provided for under the Revenue Administration Act;(Commissaire)
“Minister” means the Minister of Finance and includes anyone designated by him to act on his behalf;(Ministre)
“mobile home” means a mobile home liable to assessment and taxation under the Assessment Act;(maison mobile)
“non-residential property” means non-residential property liable to taxation under the Assessment Act;(bien non résidentiel)
“real property” means real property liable to taxation under the Assessment Act;(bien réel)
“registered mail” includes certified mail and courier service;(courrier recommandé)
“residential property” means residential property liable to taxation under the Assessment Act;(bien résidentiel)
“rural community” includes a regional municipality incorporated or continued under the Local Governance Act;(communauté rurale)
“tax arrears” means taxes for which penalties are payable under this Act;(arriérés d’impôts)
“taxes” means taxes imposed under this Act.(impôts ou taxes)
1966, c.151, s.1; 1977, c.44, s.1; 1978, c.D-11.2, s.35; 1982, c.56, s.1; 1986, c.68, s.1; 1993, c.11, s.1; 1996, c.46, s.1; 2017, c.20, s.152
Definitions
1In this Act
“business assessment” Repealed: 1982, c.56, s.1
“Commissioner” means the Provincial Tax Commissioner provided for under the Revenue Administration Act;(Commissaire)
“Minister” means the Minister of Finance and includes anyone designated by him to act on his behalf;(Ministre)
“mobile home” means a mobile home liable to assessment and taxation under the Assessment Act;(maison mobile)
“non-residential property” means non-residential property liable to taxation under the Assessment Act;(bien non résidentiel)
“real property” means real property liable to taxation under the Assessment Act;(bien réel)
“registered mail” includes certified mail and courier service;(courrier recommandé)
“residential property” means residential property liable to taxation under the Assessment Act;(bien résidentiel)
“tax arrears” means taxes for which penalties are payable under this Act;(arriérés d’impôts)
“taxes” means taxes imposed under this Act.(impôts ou taxes)
1966, c.151, s.1; 1977, c.44, s.1; 1978, c.D-11.2, s.35; 1982, c.56, s.1; 1986, c.68, s.1; 1993, c.11, s.1; 1996, c.46, s.1
Definitions
1In this Act
“business assessment” Repealed: 1982, c.56, s.1
“Commissioner” means the Provincial Tax Commissioner provided for under the Revenue Administration Act;(Commissaire)
“Minister” means the Minister of Finance and includes anyone designated by him to act on his behalf;(Minister)
“mobile home” means a mobile home liable to assessment and taxation under the Assessment Act;(maison mobile)
“non-residential property” means non-residential property liable to taxation under the Assessment Act;(bien non résidentiel)
“real property” means real property liable to taxation under the Assessment Act;(bien réel)
“registered mail” includes certified mail and courier service;(courrier recommandé)
“residential property” means residential property liable to taxation under the Assessment Act;(bien résidentiel)
“tax arrears” means taxes for which penalties are payable under this Act;(arriérés d’impôts)
“taxes” means taxes imposed under this Act.(impôts ou taxes)
1966, c.151, s.1; 1977, c.44, s.1; 1978, c.D-11.2, s.35; 1982, c.56, s.1; 1986, c.68, s.1; 1993, c.11, s.1; 1996, c.46, s.1