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Statutes of Newfoundland 1998

CHAPTER 25

AN ACT TO AMEND THE ASSESSMENT ACT

(Assented to December 15, 1998)

Analysis

1. S.2 Amdt.
Definitions

2. S.3 Amdt.
Assessment of property

3. S.4 Rep.
Appointment of director and
assessors

4. S.5 Amdt.
Duties of director and
assessors

5. S.9 R&S
Fees

6. S.10 Amdt.
Annual assessment
roll

7. S.11 Amdt.
Contents of a roll

8. Ss.14 and 17 Amdt.
14. Annual return of
railway company
17. Assessment of
property

9. S.18 Amdt.
Revision of assessment

10. S.19 R&S
Roll transmitted to
clerk

11. S.20 Amdt.
Correction of roll

12. S.21 Amdt.
Supplementary assessments

13. S.22 Amdt.
Notice of assessment

14. S.23 Amdt.
Delivery of assessment notice

15. S.24 Amdt.
Affidavit of completion
of notices

16. S.25 Amdt.
Roll open for inspection

17. S.26 R&S
Appeal against assessment

18. Ss.27 & 28 Amdt.
27. List of appellants
28. Assessor to
examine record
for errors

19. S.29 Amdt.
Notice of hearing

20. S.30 Amdt.
Roll transmitted to
commissioner

21. S.31 Amdt.
Appointment of commissioner

22. S.32 Amdt.
Commission record

23. S.33 Amdt.
Duties of commission

24. S.34 Amdt.
Sittings of commission

25. S.38 Amdt.
Powers of commission

26. S.40 Amdt.
Notification of revision

27. S.41 Amdt.
Commissioner to return roll

28. S.42 Amdt.
Revised roll

29. S.43 Amdt.
Inspection of revised roll

30. S.44 Amdt.
Appeal to Trial Division

31. S.45 Amdt.
Conveyance etc. of
property

32. S.46 Amdt.
Failure to perform
duty

33. S.48 Amdt.
Disclosure of information

34. S.49 Amdt.
Access to records

35. S.50 Rep.
Regulations

36. S.51 R&S
Fees and forms

Be it enacted by the Lieutenant-Governor and House of Assembly in Legislative Session convened, as follows:

RSN1990 cA-18
as amended

1. (1) Paragraph 2(b) of the Assessment Act is repealed and the following substituted:

(a.1) "assessment agency" means the corporation incorporated under the Corporations Act to conduct assessments under this Act;

(b) "assessor" means a person designated by the director as an assessor and who is employed by the assessment agency to carry out assessments under this Act;

(2) Paragraph 2(j) of the Act is repealed and the following substituted:

(i.1) "director" means the executive director of the assessment agency;

(j) "minister" means the minister appointed under the Executive Council Act to administer this Act;

(3) Paragraphs 2(n), (o) and (p) of the Act are repealed.

2. (1) Subsection 3(1) of the Act is amended by deleting the words "or school tax authority" and the words "or school tax area" wherever they occur.

(2) Subsection 3(2) of the Act is repealed.

3. Section 4 of the Act is repealed.

4. (1) Subsection 5(1) of the Act is amended by deleting the words "and school tax areas".

(2) Subsection 5(3) of the Act is repealed and the following substituted:

(3) The director may, where he or she considers it to be appropriate, direct that an assessment of property be carried out by a person not employed by the agency.

5. Section 9 of the Act is repealed and the following substituted:

Fees

9. The director may establish fees to be charged by the assessment agency for the purpose of providing sufficient revenues to carry out its duties under this Act.

6. Subsection 10(1) of the Act is repealed and the following substituted:

Annual assessment roll

10. (1) An assessment roll shall be prepared annually between January 1 and September 30 by an assessor designated by the director.

7. Section 11 of the Act is amended by deleting the words "prescribed by the regulations" and substituting the words "required by the director".

8. Paragraphs 14(a) and (b) and subsection 17(2) of the Act are amended by deleting the words "or school tax area" wherever they occur.

9. (1) Subsection 18(2) of the Act is amended by deleting the words "or school tax area".

(2) Subsection 18(3) of the Act is amended by deleting the words "or school tax area" and by deleting the number "6" and substituting the number "10".

(3) Subsection 18(4) of the Act is repealed.

10. Section 19 of the Act is repealed and the following substituted:

Roll transmitted to clerk

19. Upon completion of a roll, the assessor shall transmit a copy of the roll to the appropriate clerk.

11. Section 20 of the Act is amended by deleting the words "or secretary" wherever they occur.

12. Subsection 21(2) of the Act is repealed and the following substituted:

(2) The supplementary assessment is the assessed value of the property as increased or decreased in accordance with subsection (1).

13. (1) Subsection 22(1) of the Act is amended by deleting the word "minister" and substituting the word "director".

(2) Subsection 22(2) of the Act is repealed.

14. (1) Subsection 23(1) of the Act is amended by deleting the words "or school tax area".

(2) Subsection 23(3) of the Act is repealed and the following substituted:

(3) Where a person against whom property is assessed provides to a clerk, in writing, an address to which a notice of assessment is to be mailed and requests that the notice be delivered by registered mail, that notice shall be delivered by registered mail and that address shall continue as the address until, in writing, it is revoked.

15. Section 24 of the Act is amended by deleting the words "or secretary" and by deleting the word "minister" and substituting the word "director".

16. Section 25 of the Act is amended by deleting the words "or secretary".

17. Section 26 of the Act is repealed and the following substituted:

Appeal against assessment

26. (1) A person objecting to an assessment or complaining of an omission from or an error in a roll may personally or by an agent appeal to the commission within 21 days from the date on which the assessment notice was mailed or delivered to the appellant.

(2) An appellant shall file an appeal in the form and upon payment of the fee required by the director, by writing to the clerk stating in general terms the nature of the appeal, citing the roll number of the property in respect of which the appeal is made and giving an address to which notices provided for in this Act may be delivered or mailed.

(3) An appellant may, not more than 10 days before the hearing, withdraw an appeal and where an appeal has been withdrawn, the clerk shall, upon application by the appellant, refund a fee which has been paid under subsection (2).

(4) Where, under section 38, a commission amends an assessment by decreasing the assessment appealed against, by the appellant, refund a fee which has been paid under subsection (2).

(5) A council objecting to an assessment or complaining of an omission from or error in a roll may appeal to the judge of the Trial Division in the judicial centre in which the municipality is situated within 30 days from the date on which the roll was transmitted to the council.

18. Sections 27 and 28 of the Act are amended by deleting the words "or secretary" wherever they occur.

19. Section 29 of the Act is amended by deleting the words "or secretary" and by deleting the word "minister" and substituting the word "director".

20. Section 30 of the Act is amended by deleting the words "or secretary" and by deleting the words and figures "sections 19 and 24" and substituting the word and figure "section 24".

21. (1) Subsection 31(1) of the Act is repealed and the following substituted:

Appointment of commissioner

31. (1) A council shall, by resolution, prior to July 1 in each year, appoint an assessment review commission, which shall consist of one member to be known as a commissioner.

(1.1) A council shall, not more than 14 days after the appointment of a commission under subsection (1), notify the director of the appointment of that commission.

(2) Subsection 31(2) of the Act is repealed.

(3) Subsections 31(4), (5) and (7) of the Act are amended by deleting the words "or school tax authority" wherever they occur.

(4) Subsection 31(6) of the Act is amended by deleting the words "or school tax authority" and by deleting the words and comma "subject to the approval of the minister," and substituting the words and comma "in the same manner as for appointing a commissioner under subsection (1),".

22. Section 32 of the Act is amended by deleting the phrase "or, where a commission is appointed by a school tax authority, a secretary," and by deleting the words "or secretary".

23. (1) Subsection 33(2) of the Act is amended by deleting the words "or secretary".

(2) Subsection 33(3) of the Act is amended by deleting the word "minister" and substituting the word "director".

24. (1) Subsection 34(1) of the Act is amended by deleting the words "or school tax authority".

(2) Subsection 34(3) of the Act is amended by deleting the words "or secretary".

25. Subsection 38(1) of the Act is amended by deleting the words "or school tax area".

26. (1) Subsection 40(1) of the Act is amended by deleting the phrase "or, where the commission was appointed by a school tax authority, a secretary".

(2) Subsection 40(2) of the Act is amended by deleting the words "or secretary" and by deleting the word "minister" and substituting the word "director".

27. (1) Subsection 41(1) of the Act is amended by deleting the phrase "or, where the commission was appointed by a school tax authority, a secretary," and by deleting the word "minister" and substituting the word "director".

(2) Subsection 41(3) of the Act is repealed.

(3) Section 41 of the Act is amended by deleting the words "or secretary" wherever they occur.

28. Section 42 of the Act is amended by deleting the words "or school tax area" wherever they occur.

29. Section 43 of the Act is amended by deleting the words "or secretary".

30. Subsection 44(1) of the Act is amended by deleting the words "or school tax area" and the phrase "or, where the commission was appointed by a school tax authority, the secretary,".

31. Section 45 of the Act is amended by deleting the phrase "or, where the property is situated in a school tax area or a part of it that lies outside a municipality, the secretary" wherever it occurs.

32. Section 46 of the Act is amended by deleting the word "secretary" and the comma immediately before that word.

33. Subsection 48(1) of the Act is amended by deleting the words "or as an employee of a school tax authority".

34. (1) Subsection 49(1) of the Act is amended by deleting the words "or school tax authority" wherever they occur.

(2) Section 49 of the Act is amended by deleting the word "minister" wherever it occurs and substituting the word "director".

35. Section 50 of the Act is repealed.

36. Section 51 of the Act is repealed and the following substituted:

Fees and forms

51. The director may set fees and establish forms for the purpose and administration of this Act.

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