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Revised Statutes of Newfoundland 1990


CHAPTER A-18

AN ACT RESPECTING THE ASSESSMENT OF PROPERTY FOR THE PURPOSES OF THE IMPOSITION OF REAL PROPERTY TAXES BY COUNCILS OF MUNICIPALITIES AND SCHOOL TAXES BY SCHOOL TAX AUTHORITIES

Analysis

1. Short title

2. Definitions

3. Assessment of property

4. Appointment of director and assessors

5. Duties of director and assessors

6. Right to access

7. Assessor not bound by returns

8. Penalty for not providing information

9. Cost of assessments

10. Annual assessment roll

11. Contents of a roll

12. Against whom property assessed

13. Crown or other exempted property

14. Annual return of railway company

15. Life estate

16. Property of deceased person

17. Assessment of property

18. Revision of assessment

19. Roll transmitted to clerk and secretary

20. Correction of roll

21. Supplementary assessments

22. Notice of assessment

23. Delivery of assessment notice

24. Affidavit of completion of notices

25. Roll open for inspection

26. Appeal against assessment

27. List of appellants

28. Assessor to examine record for errors

29. Notice of hearing

30. Roll transmitted to commissioner

31. Appointment of commissioner

32. Commission record

33. Duties of commission

34. Sittings of commission

35. Proceedings at hearing

36. Witness fees

37. Non-appearance of appellant

38. Powers of commission

39. Adjournment of appeal

40. Notification of revision

41. Commissioner to return roll

42. Revised roll

43. Inspection of revised roll

44. Appeal to Trial Division

45. Conveyance etc. of property

46. Failure to perform duty

47. Fraudulent assessment

48. Disclosure of information

49. Access to records

50. Regulations


Short title

1. This Act may be cited as the Assessment Act.

1986 c43 s1

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Definitions

2. In this Act

(a) "assess" means to value a property for tax purposes whether by an inspection to determine its fair market value or by use of an adjustment multiplier, and "assessment" has a corresponding meaning;

(b) "assessor" means a person appointed under section 4 and includes the director and assistant director;

(c) "building" includes those structures commonly known as mobile homes or trailers that are adapted for use as residences, shops, offices or the like;

(d) "clerk" means a clerk as defined by the Municipalities Act and includes the clerk of the City of Corner Brook and the clerk of the City of Mount Pearl;

(e) "commercial property" means all property other than residential property;

(f) "commercial tenant" means a tenant of a commercial property;

(g) "commission" means an assessment review commission appointed under this Act;

(h) "commissioner" means the member of a commission and includes an acting commissioner;

(i) "council" means a town council, community council or regional council established or continued under the Municipalities Act and includes the Corner Brook City Council and the Mount Pearl City Council;

(j) "minister" means the Minister of Municipal and Provincial Affairs;

(k) "municipality" means a town, community or region established or continued under the Municipalities Act and includes the City of Corner Brook and the City of Mount Pearl;

(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, machinery, equipment and fixtures erected or placed upon, in, over or under land or affixed to land;

(m) "residential property" means property that is used or designated for use as a domestic establishment in which 1 or more persons usually sleep and prepare and serve meals and includes land or buildings that are appurtenant to the property;

(n) "school tax area" means a school tax area established under the School Tax Act;

(o) "school tax authority" means a school tax authority established under the School Tax Act;

(p) "secretary" means the secretary of a school tax authority; and

(q) "tenant" includes an occupant and the person in possession other than the owner.

1986 c43 s2; 1988 c35 s443(1); 1989 c30 Sch B

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Assessment of property

3. (1) Where a tax is imposed on property by a council or school tax authority, all the property in the municipality or school tax area, whether or not it is subject to taxation, shall be assessed in accordance with this Act, but if a property is not assessed the failure to assess that property does not affect the validity of the assessment of the remaining property in the municipality or school tax area.

(2) Notwithstanding subsection (1) and subsection 18(3), in a school tax area or a part of it that lies outside of a municipality, only the property that is subject to taxation by the school tax authority shall be assessed.

(3) Property shall be assessed as either

(a) commercial property;

(b) residential property; or

(c) partly residential and partly commercial property.

(4) An assessment of property in effect in a municipality or school tax area on January 1, 1986 remains valid until a new assessment has been made under this Act.

1986 c43 s3

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Appointment of director and assessors

4. (1) The Lieutenant-Governor in Council may appoint a director of assessments.

(2) There shall be appointed in the manner authorized by law an assistant director of assessments and other assessors that may be required.

1986 c43 s4

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Duties of director and assessors

5. (1) The director shall supervise the assessment of property and shall supervise, direct, guide and co-ordinate the work of all assessors with a view to bringing about and maintaining a uniform standard of assessment in all municipalities and school tax areas in the province.

(2) An assessor shall conduct assessments of property in accordance with this Act.

1986 c43 s5

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Right to access

6. (1) An assessor or a commissioner may at reasonable times enter property for the purpose of carrying out a duty imposed on the assessor or commissioner by this Act and a person shall not refuse entry to the assessor or commissioner.

(2) An adult person present on the property when an assessor or a commissioner calls for the purpose of carrying out a duty imposed on the assessor or commissioner by this Act shall upon request give to the assessor or commissioner all the information in that person's knowledge or possession which will help the assessor or commissioner in carrying out his or her duties under this Act.

(3) Where required by an assessor or a commissioner an owner or tenant and an architect, builder, contractor or other person who has knowledge of the information requested under subsection (2) shall provide to the assessor or commissioner, either orally or in writing, accurate information with respect to a property, including particulars as to sale prices, terms and covenants in leases, rentals paid, payable or agreed to be paid, construction costs, costs of alterations and repairs, and operating costs.

(4) Where an assessor or a commissioner is unable to obtain orally the information required, the assessor or commissioner may deliver or mail a written request for that information to the person from whom it is requested.

(5) A person to whom a written request for information has been delivered or mailed by an assessor or a commissioner under subsection (4) shall, within 14 days after the delivery or mailing, in writing provide the assessor or commissioner with the requested information within the knowledge or possession of that person together with a statement of requested information that that person is unable to provide.

1986 c43 s6

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Assessor not bound by returns

7. (1) An assessor or a commissioner is not bound by information given under section 6, nor shall that information excuse the assessor or commissioner from making an inquiry to ascertain its correctness.

(2) Notwithstanding information given under section 6, an assessor may assess a property to determine, in the opinion of the assessor, the fair market value of the property.

(3) An assessor may omit from the assessment roll a person's name or property that the person claims to own where the assessor has reason to believe that the person is not entitled to be placed on the assessment roll or to be assessed for that property.

1986 c43 s7

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Penalty for not providing information

8. (1) A person who refuses entry to an assessor or a commissioner as required by subsection 6(1) or otherwise wilfully obstructs or interferes with an assessor or a commissioner in the performance of the duties of or the exercise of the powers and privileges granted to the assessor or commissioner under this Act is guilty of an offence and liable on summary conviction to a fine of not less than $50 and in default of payment to imprisonment for a period not exceeding 1 month.

(2) A person who knowingly states anything false in information delivered or provided orally or in writing under section 6 is guilty of an offence and is liable on summary conviction to a fine of not less than $50 and in default of payment to imprisonment for a period not exceeding 1 month.

(3) A person who, having been required to provide information under section 6, does not provide the information under that section is guilty of an offence and liable on summary conviction to a fine of $25 for each day after the expiration of 14 days following the delivery or mailing of the request under that section during which the person fails to deliver or provide the information and in default of payment to imprisonment for a period not exceeding 1 month.

(4) Notwithstanding that a person who refuses to permit an assessor or a commissioner to enter property or to provide information under section 6 has not been charged with an offence, that person shall not be entitled to appeal from an assessment of property for the year in which entry was sought or the information or particulars were requested or from an assessment in a later year in which the entry sought has been refused or information requested has not been supplied.

1986 c43 s8

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Cost of assessments

9. The minister may make regulations respecting the apportionment of the cost of assessments made under this Act.

1986 c43 s9

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Annual assessment roll

10. (1) An assessment roll shall be prepared annually between January 1 and September 30 by an assessor appointed under section 4 for municipalities or school tax areas that are subject to this Act.

(2) Where in a year it appears to the director that a roll cannot be properly completed by September 30, the 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 may be necessary.

1986 c43 s10

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Contents of a roll

11. After diligent inquiry an assessor shall set down in a roll according to the best information to be had the particulars prescribed by the regulations.

1986 c43 s11

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Against whom property assessed

12. (1) Property shall be assessed against an owner and against a commercial tenant, where there is one.

(2) Where property is owned by more than 1 person and the names of all the owners are not known, the property shall be assessed against those owners who are known.

(3) Notwithstanding subsection (1), where property is occupied and the owner is not known, the property shall be assessed against the tenant.

1986 c43 s12

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Crown or other exempted property

13. Notwithstanding subsection 12(1), where rent or other valuable consideration is paid in respect of Crown property or other property not subject to the real property tax under the Municipalities Act, the City of Mount Pearl Act or the City of Corner Brook Act or the school tax under the School Tax Act, property shall be assessed against the tenant as if the tenant were the owner of the property.

1986 c43 s13; 1988 c35 s443(1)

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Annual return of railway company

14. A railway company shall transmit annually, before February 1, to the director a statement showing

(a) a full description and area of all lands of the railway company lying within each municipality or school tax area;

(b) a classified inventory of all buildings and structures situated within each municipality or school tax area; and

(c) the address of the office to which assessment notices may be sent.

1986 c43 s14

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Life estate

15. Property in which there exists a life interest or similar tenancy or estate arising otherwise than by a lease shall be assessed to the life tenant or person entitled to possession of it as if the life tenant or other person were the owner in fee simple, but, where the person entitled to possession on the termination of the life interest or tenancy requests an assessor in writing to do so, the property may be assessed to the person entitled to possession on the termination of the life interest or tenancy as if he or she were the owner in fee simple.

1986 c43 s15

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Property of deceased person

16. (1) Where the owner of property is an estate, an assessor shall designate the executor or administrator, if known, as the owner and if the executor or administrator is not known, the assessor shall designate the estate of the deceased person as the owner.

(2) Where the address of the executor or administrator of an estate referred to in subsection (2) is unknown the last registered address of the deceased owner shall be entered on the roll.

(3) Where an assessor becomes aware that property is under the control of a person as executor, administrator, trustee, guardian or agent, the property shall be assessed against that person as owner, and the assessment of that property shall be kept separate and distinct from the assessment of other property held by that person in that person's own right, and where there is more than 1 person exercising control over the property in a representative capacity notice given to any one of them under this Act is sufficient.

(4) Where an assessor becomes aware that an owner of property is a minor, the assessor shall so describe the owner in the roll and, in addition, the assessor shall enter the name and describe the capacity of the parent, guardian or other legal representative of the owner on the roll.

1986 c43 s16

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Assessment of property

17. (1) An assessor shall assess property at its fair market value, that value being the amount which, in the opinion of the assessor, it would realize if sold on the open market by a willing seller to a willing buyer.

(2) In forming an assessment for the purpose of subsection (1) an assessor shall have regard to the assessment of other properties in the municipality or school tax area being assessed to ensure that the taxation falls in a uniform manner upon the property that is subject to taxation in the municipality or school tax area.

(3) An assessor shall not assess buildings, structures or portions of them that are in the process of construction, alteration or enlargement until they are occupied or in use or are made reasonably fit in the opinion of the assessor for occupancy or use.

1986 c43 s17

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Revision of assessment

18. (1) For the purpose of the annual return of a roll, an assessor shall make all necessary additions, deletions, alterations and corrections as to the value of the property to be assessed.

(2) An assessment of property in a municipality or school tax area may be revised where, in the opinion of the director, it is necessary to do so.

(3) All property within a municipality or school tax area shall be inspected at least once every 6 years for the purpose of making an assessment of that property.

(4) Notwithstanding subsection (3), the minister may, where he or she considers it necessary, defer the reassessment of a property under that subsection.

(5) For the purposes of subsection (4), "reassessment" means a subsequent assessment carried out or to be carried out on a property under subsection (3).

1986 c43 s18; 1990 c29 s1

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Roll transmitted to clerk and secretary

19. Upon completion of a roll, the assessor who compiled the roll shall swear or affirm an affidavit in a form prescribed by the regulations before a commissioner for oaths or a notary public and transmit a copy of the roll to the appropriate clerk and secretary.

1986 c43 s19

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Correction of roll

20. (1) An assessor, after the completion of a roll, may correct an error or omission in an assessment and instruct the clerk or secretary in writing to alter the roll accordingly and the clerk or secretary shall do so upon receipt of notice of the error or omission.

(2) When an assessor corrects an error in an assessment, the clerk or secretary shall deliver or mail an amended notice, clearly marked as such across the face of the notice, to the person assessed and the clerk or secretary shall enter in the appropriate place in the roll the date on which the amended notice was sent.

(3) Sections 26 and 27 apply with the necessary changes to appeals in respect of an amended assessment referred to in subsection (2).

1986 c43 s20

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Supplementary assessments

21. (1) Following the completion of a roll, an assessor shall, where it is considered necessary to do so by the director, make a supplementary assessment, in this section called a "supplementary assessment", with respect to property where, since the completion of the roll,

(a) a building or structure has been erected, altered or enlarged and is occupied or used or is reasonably fit in the opinion of the assessor for occupancy or use;

(b) a building or structure has been destroyed by fire or otherwise completely demolished since the completion of the roll;

(c) an exemption from taxation has stopped applying;

(d) a change in use has increased or decreased the value for assessment purposes; or

(e) property has been omitted from the assessment made under section 3.

(2) The supplementary assessment in each case is the amount by which the assessed value of the property is increased or decreased for a reason set out in subsection (1).

(3) Each supplementary assessment shall be appended to the roll which forms the base for taxation.

(4) Prior to the return of a roll in each year, an assessor shall transfer to the new roll supplementary assessments attached to the previous roll and the supplementary assessments so transferred shall form part of the new roll for taxation purposes.

(5) Where a new roll establishes a new level of values based upon a revision of the assessed value of properties, supplementary assessments that were not incorporated into the new roll when it was completed shall not be transferred as required by this section but instead the portions of the properties concerned shall be reassessed on the revised basis.

(6) The provisions of this Act providing for notices and appeals in respect of assessments apply to supplementary assessments.

(7) A supplementary assessment shall not be made where the change in the value of the property is less than $1,000.

1986 c43 s21

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Notice of assessment

22. (1) A clerk shall mail or deliver to a person named in a roll a notice in a form prescribed by the regulations of the sum for which the person has been assessed and the other particulars that are set out in the form, and the entry in the appropriate place on the roll of the date of mailing or delivery of the notice is, in the absence of evidence to the contrary, evidence of the mailing or delivery.

(2) In a school tax area or a part of it that lies outside of a municipality the notice referred to in subsection (1) shall be mailed or delivered by the secretary.

1986 c43 s22

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Delivery of assessment notice

23. (1) Where a person against whom property is assessed is not living in the municipality or school tax area, the notice shall be delivered by mailing it to the last known address of the person as shown on the roll or, in the absence of the information, to the address of the property.

(2) Where the address of the person is not known and the property against which the assessment is made is unoccupied, the notice shall be posted on the property.

(3) Where a person against whom property is assessed provides a clerk or, where the notice of assessment has been mailed or delivered by a secretary, the secretary in writing with an address to which the notice of assessment is to be delivered and requests that the notice be delivered by registered mail, the notice shall be so delivered and the address provided to the clerk or secretary shall stand until revoked in writing.

(4) Where the residence or place of business of a person in relation to whom property has been assessed is not known, failure to serve the notice does not make invalid the assessment or later proceedings based on the assessment.

1986 c43 s23

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Affidavit of completion of notices

24. When all the assessment notices have been delivered or mailed, the clerk or secretary shall immediately swear or affirm an affidavit in a form prescribed by the regulations before a commissioner for oaths or a notary public and attach the affidavit to the roll.

1986 c43 s24

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Roll open for inspection

25. Starting with the day following the completion of the delivery or mailing of the assessment notices and continuing until the 1st sitting of the commission, the roll shall be available and open for inspection in the office of the clerk or secretary during office hours.

1986 c43 s25

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Appeal against assessment

26. (1) A person objecting to an assessment or complaining of an omission from or 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 a form prescribed by the regulations by writing to the clerk or, where the notice of assessment was mailed or delivered by a secretary, the secretary stating in general terms the nature of the appeal, citing the roll number of the property in respect of which the appeal is being made and giving an address to which notices provided for in this Act may be delivered or mailed.

(3) A council or school tax authority 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 or school tax area is situated within 30 days from the date on which the roll was transmitted to the council or school tax authority.

1986 c43 s26; 1989 c12 s3

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List of appellants

27. (1) As soon as possible after the expiration of the time for appeal the clerk or secretary shall post a list containing the names of the appellants arranged in the sequence of assessment roll numbers and briefly describing the nature of each appeal and stating the date and time when a commission shall be convened.

(2) A clerk or secretary shall, as each appeal is received, enter in an appeal book the name of the appellant and the agent of the appellant, together with the particulars of the appeal as required by subsection 26(2) and shall then forward a copy of the appeal to the assessor.

1986 c43 s27

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Assessor to examine record for errors

28. (1) Upon receiving a copy of an appeal against an assessment an assessor shall examine the records for arithmetical errors and, if the complaint is not resolved, the assessor shall reassess the property.

(2) An assessor shall in accordance with subsection 20(1) correct errors discovered in complying with subsection (1) but a copy of the amended notice need not be provided to a clerk or secretary.

(3) Nothing in this section shall operate to interfere with or delay an appeal against an assessment.

(4) Where the commission hears an appeal against an assessment the assessor shall inform the commission of an action taken under subsections (1) and (2).

1986 c43 s28

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Notice of hearing

29. A clerk or secretary shall deliver or mail to each party to an appeal a notice in a form prescribed by the regulations of the time and place of the hearing at least 10 days before the day fixed for the appeal to be heard by the commission.

1986 c43 s29

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Roll transmitted to commissioner

30. A clerk or secretary shall, at the time fixed for the 1st sitting of a commission, transmit the roll to the commissioner with the columns totalled and with affidavits attached as required by sections 19 and 24.

1986 c43 s30

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Appointment of commissioner

31. (1) A council shall, subject to the approval of the minister, before July 1 in each year appoint an assessment review commission, which shall consist of 1 member to be known as a commissioner.

(2) Where a school tax area lies outside of a municipality or where a part of a school tax area lies outside of a municipality the school tax authority for that school tax area shall, subject to the approval of the minister, before July 1 in each year appoint an assessment review commission, which shall consist of 1 member to be known as a commissioner and which shall hear appeals for that school tax area or for the part of the school tax area that lies outside of a municipality.

(3) A commissioner holds office for 1 year from July 1 following the date of appointment and is eligible to be reappointed.

(4) The council or school tax authority that made the appointment may dismiss a commissioner from office for cause.

(5) A commissioner shall not during his or her term of office

(a) be a member of the council or school tax authority;

(b) be an officer or employee of the council or school tax authority or receive a fee or retainer from the council or school tax authority other than the remuneration provided for under this Act; or

(c) be a party to a contract with the council or school tax authority.

(6) Where a commissioner is unable to perform the duties of a commissioner through illness or another cause as determined by the council or school tax authority, the council or school tax authority shall, subject to the approval of the minister, appoint an acting commissioner to serve in the commissioner's place until the commissioner is able to return to duty.

(7) The remuneration of a commissioner and of an acting commissioner shall be paid by the municipality or school tax authority that made the appointment.

(8) Before entering upon his or her duties a commissioner shall take and sign before the clerk or secretary the following oath or affirmation:

"I........................ do solemnly swear (or solemnly, sincerely and truly declare and affirm) that I shall, to the best of my judgment and ability, and without fear or favour, honestly decide the appeals of the assessment review commission which may be brought before me for trial as commissioner of the commission." (Where an oath is taken, add "So help me God".).

1986 c43 s31

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Commission record

32. A clerk or, where a commission is appointed by a school tax authority, a secretary, or a person designated by the clerk or secretary, shall keep in a book a record of the formal proceedings and decisions of the commission which shall be certified by the commissioner at the conclusion of each sitting of the commission.

1986 c43 s32

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Duties of commission

33. (1) At the time fixed for appeals the commission shall hear the appeals made to it in accordance with this Act.

(2) Where, at the conclusion of the time allowed for entering appeals, no appeals have been filed with the clerk or secretary the commission shall confirm the roll.

(3) The confirmation of the roll under subsection (2) shall be in a form prescribed by the regulations.

1986 c43 s33

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Sittings of commission

34. (1) A commission shall sit at the times that the commissioner fixes and at other times that the council or school tax authority may fix by resolution.

(2) The 1st sitting of a commission shall be as soon as possible after July 1 and not later than November 15 in each year, but if the time for completing the roll is extended under subsection 10(4) the commissioner may extend the time for the 1st sitting of the commission for a corresponding period beyond November 15.

(3) A commission shall hear appeals in sequence in accordance with the list prepared and displayed by the clerk or secretary under subsection 27(1) or in the other order that the commission may decide.

1986 c43 s34

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Proceedings at hearing

35. (1) A commission may summon witnesses to attend and give evidence and produce documents at a sitting of the commission.

(2) A commissioner may administer oaths and take affirmations and may require witnesses to give evidence under oath or by affirmation.

(3) A person who is summoned to attend a sitting of a commission and who fails or refuses to attend or to give evidence or produce a document when required to do so is guilty of an offence and liable on summary conviction to a fine not exceeding $25 a day for each day the offence continues and in default of payment to imprisonment for a period of not more than 7 days for each day the offence continues or to both a fine and imprisonment.

1986 c43 s35

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Witness fees

36. Witnesses summoned before a commission under section 35 are entitled to fees on the scale fixed for payment to witnesses in the Trial Division.

1986 c43 s36; 1987 c41 s2

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Non-appearance of appellant

37. Where a party to an appeal fails to appear either in person or by an agent, a commission may proceed in the party's absence.

1986 c43 s37

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Powers of commission

38. (1) A commission, after hearing the evidence, shall confirm or amend the assessment appealed against by increasing or decreasing it but the commission shall not amend an assessment only on the ground that it is above or below the fair market value, if the assessment bears a just and fair relation to the value at which other properties are assessed in the municipality or school tax area.

(2) A commission shall not amend an assessment unless an appeal has been made in accordance with this Act but the commission may recommend to an assessor that an existing assessment of a property or of a class of property or of all properties within a particular area be reviewed.

1986 c43 s38

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Adjournment of appeal

39. (1) A commission may grant an adjournment or postponement of an appeal but appeals made under section 26 shall be decided by November 30 in a year.

(2) Notwithstanding subsection (1),

(a) where the time for completing a roll is extended under subsection 10(4) the time for closing a commission may be extended for a corresponding period of time beyond November 30; or

(b) where the minister considers it appropriate to do so, the time for closing the commission may be extended to the time that the minister prescribes.

(3) Where a commission grants an adjournment or a postponement of an appeal under subsection (1) it shall at the time of granting the adjournment or postponement set a date for the holding of a hearing on the matter.

1986 c43 s39

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Notification of revision

40. (1) Once a commission has heard and decided an appeal, a clerk or, where the commission was appointed by a school tax authority, a secretary shall mail or deliver a notice of the decision to the parties to the appeal not later than 15 days after the commission makes a decision in the matter.

(2) When all appeals have been heard and decided a clerk or secretary shall prepare for the signature of the commissioner a list showing the decision of the commission on each appeal and where, on an appeal, an assessment has been amended the list shall show by how much the value of the property has been reduced or increased and this list, when signed by the commissioner, shall be filed with the roll, together with an affidavit in a form prescribed by the regulations as confirmation of the roll by the commission.

1986 c43 s40

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Commissioner to return roll

41. (1) A commissioner shall return the roll to a clerk or, where the commission was appointed by a school tax authority, a secretary, following the hearing of the appeals that have been made to the commission or, where there are no appeals, following the confirmation of the roll, together with an affidavit in a form prescribed by the regulations.

(2) A clerk or secretary shall transmit to the assessor a copy of the list and affidavit referred to in subsection 40(2) or a copy of the affidavit referred to in subsection (1).

(3) Where the roll is returned to a clerk under subsection (1), the clerk shall transmit to the secretary of the school tax authority for the school tax area that lies within or partly within the municipality a copy of the list and affidavit referred to in subsection 40(2) or a copy of the affidavit referred to in subsection (1).

(4) A clerk or secretary shall immediately amend the roll in accordance with the decisions of the commission and the clerk or secretary shall initial each amendment.

1986 c43 s41

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Revised roll

42. A roll of a municipality or school tax area when amended in accordance with subsection 41(4) is the last revised roll of the municipality or school tax area and is final and binding on all parties.

1986 c43 s42

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Inspection of revised roll

43. The last revised roll shall be available and open for inspection during office hours in the office of the clerk or secretary.

1986 c43 s43

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Appeal to Trial Division

44. (1) A person aggrieved by a decision of a commission in respect of an assessment may appeal from that decision to a judge of the Trial Division in the judicial centre in which the municipality or school tax area is situated upon giving written notice to the clerk or, where the commission was appointed by a school tax authority, the secretary, and to the Trial Division within 21 days after the mailing or delivery to that person in accordance with section 40 of the decision of the commission and upon paying into the Trial Division the sum, or upon giving a bond for the sum, that the judge may consider sufficient to defray the costs of the appeal.

(2) The practice and procedure relating to appeals under the Judicature Act, and the Rules of the Supreme Court, apply to proceedings under subsection (1).

1987 c41 s2

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Conveyance etc. of property

45. (1) Where there is a conveyance or an assignment of a lease of property situated in a municipality the clerk or, where the property is situated in a school tax area or a part of it that lies outside of a municipality, the secretary shall enter in the roll the name of the person to whom the property is conveyed or to whom the lease is assigned and make other amendments to the roll that may be necessary as a result of the conveyance or assignment except an amendment to the assessed value of the property.

(2) An owner of a freehold or leasehold property or, where the owner is represented in the sale or transfer by a solicitor, the solicitor shall, in the event of a sale of it or transfer of ownership other than by way of mortgage, notify the clerk where the property is situated in a municipality or, where the property is situated in a school tax area or a part of it that lies outside of a municipality, the secretary in writing of the sale or transfer within 1 month after the date of it and set out in the notification particulars showing the location, description, boundaries and measurements of the property, the name and address of the purchaser and, in the case of a sale, the purchase price paid for the property.

1986 c43 s45

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Failure to perform duty

46. An assessor, clerk, secretary or commissioner who neglects or refuses to perform a duty required to be performed by this Act is guilty of an offence and where no other penalty is imposed is liable upon summary conviction to a fine of not more than $100.

1986 c43 s46

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Fraudulent assessment

47. An assessor who makes a fraudulent assessment or a person who makes a fraudulent copy of an assessment or of a roll is guilty of an offence and liable upon summary conviction to a fine of not more than $500 and in default of payment to imprisonment for a period of not more than 6 months or to both a fine and imprisonment.

1986 c43 s47

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Disclosure of information

48. (1) An assessor or another person who in the course of duties imposed by this Act or otherwise as a municipal employee or as an employee of a school tax authority has acquired or has access to information provided by a person for the purpose of helping in the determination of the value of property and who wilfully discloses or permits to be disclosed to a person not entitled to acquire or have access to that information any of that information which is not required to be entered on the roll and which is not a matter of public knowledge is guilty of an offence and liable upon summary conviction to a fine of not more than $200 and in default of payment to imprisonment for a period of not more than 3 months or to both a fine and imprisonment.

(2) Notwithstanding subsection (1), a person giving evidence in an assessment appeal under this Act may disclose in that evidence information which in the opinion of the commissioner or the presiding judge is relevant to the appeal.

1986 c43 s48

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Access to records

49. (1) A council or school tax authority shall, upon the receipt in writing of the authorization of the minister, provide accredited officials of the Department of National Revenue with access to property assessment records of a municipality or school tax authority.

(2) A person does not commit an offence solely by disclosing information authorized to be disclosed by the minister under this section.

1986 c43 s49

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Regulations

50. The minister may make regulations

(a) prescribing the form and contents of the assessment roll;

(b) prescribing forms for the purpose of this Act; and

(c) generally, to give effect to the purpose of this Act.

1986 c43 s50

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