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Statutes of Newfoundland 1994
AN ACT TO AMEND THE ASSESSMENT ACT
(Assented to December 16, 1994)
1. S.2 Amdt.
2. S.3.1 Added
3. S.18 Amdt.
Be it enacted by the Lieutenant-Governor and House of Assembly in Legislative Session convened, as follows:
RSN 1990 cA-18
1. (1) Section 2 of the Assessment Act is amended by adding immediately after paragraph (c) the following:
(c.1) "building service systems" means heating and air conditioning systems and other systems that form part of the structure;
(2) Paragraph 2(l) of the Act is repealed and the following substituted:
(l) "property" means real property, that is to say, land or an interest arising from land, and includes land under water and buildings, structures, improvements, building service systems and storage facilities, and fixtures, erected or placed upon, in, over or under land or affixed to land;
(3) Section 2 of the Act is amended by deleting the word "and" at the end of paragraph (p) and by adding immediately after paragraph (p) the following:
(p.1) "storage facilities" includes bulk storage facilities; and
2. The Act is amended by adding immediately after section 3 the following:
3.1 Where an assessor determines from an examination of a property's previous assessment record that there has been no change to the property and the assessor has not received any information to indicate that alterations have taken place which may significantly affect the property's value, the assessor may dispense with an inspection of it.
3. Subsection 18(3) of the Act is amended by deleting the word "All" at the beginning of the subsection and substituting "Subject to subsection 3.1, all".
4. Subsection 1(2) of this Act shall come into force on January 1, 1996 and the remainder of the Act shall be considered to have come into force on January 1, 1994.
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