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Third
Session, 48th General Assembly 67 Elizabeth II, 2018 |
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AN ACT TO
AMEND THE ASSESSMENT ACT, 2006 |
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Received and Read the First Time................................................................................................. |
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Second |
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Committee.......................................................................................................................................... |
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Third |
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Royal Assent...................................................................................................................................... |
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HONOURABLE ANDREW PARSONS, Q.C. Minister
of Municipal Affairs and Environment |
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Ordered
to be printed by the Honourable House of Assembly |
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EXPLANATORY NOTES This Bill would amend the Assessment Act, 2006 to · change the timing of the assessment process; · change the effective date of assessments; · extend the period during which taxpayers may appeal their assessments; and · remove all references to special purpose properties or reproduction cost valuation from the Act as properties are no longer classified as special purpose properties. A BILL AN ACT TO AMEND THE ASSESSMENT ACT, 2006 Analysis 1.
S.2 Amdt. 2.
S.9 Amdt. 3.
S.10 R&S 4.
S.17 Amdt. 5.
S.18 Rep. 6.
S.19 R&S 7.
S.25 Amdt. 8. S.30 Amdt. Appeal to commissioner 9.
S.37 Amdt. 10.
S.45.1 Rep. 11. Transitional 12.
Commencement Be it enacted by the Lieutenant-Governor and House of Assembly in Legislative Session convened, as follows: SNL2006 cA-18.1 1. Paragraph 2(f) of the Assessment Act, 2006 is repealed and the following substituted: (f) "base date" means the more recent of (i) January 1, 2020 for real property located in the city or a municipality, or (ii) January 1 of every year after 2020 for real property located in a municipality and January 1 of every second year after 2020 for real property located in the city; 2. Subsection 9(2) of the Act is repealed and the following substituted: (2) Notwithstanding information given under section 7 or 8, an assessor may assess the real property to determine, in the opinion of the assessor, the actual value of the real property. 3. Section 10 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 August 31 by an assessor designated by the director or manager. (2) Where, in a year, it appears to the director or manager that a roll cannot be properly completed by August 31, the manager or director shall apply to the minister for an extension of time for the completion of the roll. (3) An application made under subsection (2) shall set out the reasons for the requested extension and shall state the period estimated to be necessary to complete the roll. (4) The minister may extend the time for the completion of a roll for the period that he or she considers necessary. 4. Subsection 17(5) of the Act is repealed. 5. Section 18 of the Act is repealed. 6. Section 19 of the Act is repealed and the following substituted: Effective date of assessment 19. For taxation purposes, an assessment or reassessment of real property shall be effective (a) one year after the base date for real property located in a municipality; and (b) 2 years after the base date for real property located in the city. 7. Subsection 25(2) of the Act is repealed and the following substituted: (2) Notice referred to in subsection (1) shall be in the form prescribed by the director or manager and shall contain (a) the actual value for which the real property has been assessed; and (b) those other particulars that the director or manager considers appropriate. 8. Subsections 30(1) and (2) of the Act are repealed and the following substituted: Appeal to commissioner 30. (1) A party objecting to or complaining of an omission from or an error in a roll may personally or by agent, serve notice of appeal to the city clerk or the director within 60 days from the date of the notice of assessment. (2) Where a notice appealing the notice of assessment is not served upon the city clerk or director within 60 days of the date of the notice of assessment, there is considered to be no appeal. 9. Subsection 37(2) of the Act is repealed. 10. Section 45.1 of the Act is repealed. Transitional 11. Where a notice of assessment was issued before the coming into force of section 8 of this Act, subsections 30(1) and (2) of the Act as they existed before the coming into force of section 8 continue to apply as though those subsections were still in force. Commencement 12. Sections 1, 3, 6 and 8 of this Act come into force on January 1, 2020. ©Queen's Printer |