This is an official version.

Copyright 2000: Queens Printer,
St. John's, Newfoundland and Labrador, Canada

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(Includes details about the availability of printed and electronic versions of the Statutes.)

Revised Statutes of Newfoundland 1990


CHAPTER S-1

AN ACT RESPECTING THE ASSESSMENT OF REAL PROPERTY AND THE IMPOSITION AND COLLECTION OF CERTAIN TAXES IN THE CITY OF ST. JOHN'S

Analysis

1. Short title

PART I
INTERPRETATION

2. Interpretation

PART II
TAXES

3. Real property tax

4. Tax rate

5. Occupier considered owner

6. Tenant of tax exempt property

7. Representative capacity

8. Tax exempt property

9. Supplementary assessment

10. Payment when appeal

11. Business tax

12. Rate of tax

13. Tax rates fixed annually

14. Arrangements re tax payments

15. Payment Review Board

16. Non-payment after arrangement

17. Where taxpayer without assets

18. Fuel oil tax

19. Entertainment tax

20. Waiver of entertainment tax

21. Inspection re entertainment

22. Water tax

23. Collection of water tax

24. Cable installation tax

25. Licence fees

26. Circus licence

27. Deed transfer fee

28. Former water and sewage rates

PART III
ASSESSOR AND
ASSESSMENT

29. Assessors

30. Assessor to examine property

31. Assistants to assessors

32. Right of inspection

33. Information to assessor

34. Duty of assessor

35. Offence

36. Retrospective taxation

37. Errors with taxation

38. Non-delivery of notice of tax

39. Assessment roll

40. Form of roll

41. Designation of real property

42. Day of assessment

43. Notations in roll

44. Two or more owners

45. Owner according to records

46. Owner deceased

47. Representative capacity

48. Entry where exemptions

49. Rate of assessment

50. Assessment where easements

51. Assessment where no fee simple

52. More than 1 owner

53. Roll to be completed

54. Service of assessments

55. Notice where owner dies

56. Appeal

57. Supplementary assessment

58. Appeal

59. Business occupancy assessment

60. Omission on roll

61. Appeal re omission

62. Limitations on assessors

PART IV
ASSESSMENT REVIEW COURT AND APPEAL FROM ASSESSMENT

63. Assessment Review Court

64. Clerk of review court

65. Remuneration

66. Assistance of chief assessor

67. Appeal to review court

68. Notice of appeal

69. Hearing of appeals

70. Where no quorum

71. Witnesses

72. Subpoena of witnesses

73. Role of chief assessor

74. List of appeals

75. Order of appeals

76. City may be represented

77. Power of court

78. Decision posted

79. Change in roll

80. Appeal from change

81. Changes in roll noted

82. Parties fail to appear

83. Not necessary to hear parties

84. Costs not awarded

85. Order of court preserved

86. Party unable to attend

87. Appeal to Trial Division

88. Procedure on appeal

89. Appeal anew

90. Costs on appeal

91. Collection despite appeal

92. Repayment on overpayment

93. Effect of roll

94. Report to council

95. Proof of roll

96. Appeal from Trial Division

97. Limitations on actions

98. Effect of error

99. Defence barred

PART V
REMEDIES FOR
RECOVERY OF TAXES AND EXPENSES

100. Action on arrears

101. Lien for taxes

102. Where sale prohibited

103. List of arrears

104. Notations on list

105. Errors in list

106. Notice to owners

107. Right of mortgagee

108. Direction for sale

109. Advertisement for sale

110. Sale for arrears

111. Where no bidder

112. Lien not affected

113. Distribution of purchase price

114. Sale invalid

115. Assessment after sale

116. Effect of sale

Schedule


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Short title

1. This Act may be cited as the St. John's Assessment Act.

1980 c39 s1

PART I
INTERPRETATION

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Interpretation

2. (1) In this Act

(a) "assessment" means the assessment as carried out under this Act and includes a general assessment and supplementary assessments;

(b) "board" means the Payment Review Board appointed by the council under section 15;

(c) "city" means the City of St. John's as described in the City of St. John's Act;

(d) "commercial property" means all real property other than residential property;

(e) "council" means the St. John's Municipal Council as defined by the City of St. John's Act;

(f) "court" means the Assessment Review Court appointed under section 63;

(g) "entertainment tax" means the tax imposed under section 19;

(h) "financial year" means the period from January 1 in a year to December 31 in the same year;

(i) "occupier" means the person in actual occupation of real property who is listed in the assessment book of the city as the owner, lessee or tenant of that property or who has or shares with another occupier, the use or benefit of water supplied to that real property from the water supply of the city;

(j) "real property" means land or an interest arising from land and includes land under water and buildings, structures, improvements, machinery and fixtures erected or placed upon, in, over or under land or affixed to land;

(k) "residential property" means property that is used or designed 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 that property;

(l) "sale" includes barter or exchange; and

(m) "taxes" unless otherwise stated, include taxes, rates, licence fees, assessments or other indebtedness to the council.

(2) This Act shall be read as one with the City of St. John's Act.

1980 c39 s2

PART II
TAXES

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Real property tax

3. The council may impose an annual tax to be known as "the real property tax" on owners of real property within the city, including docks, quays, wharves and structures touching the boundary of the city.

1980 c39 s3

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Tax rate

4. (1) The rate of real property tax shall be fixed annually by resolution of the council as a percentage of the value of the real property as set down in the last assessment roll prepared by the city.

(2) For the purpose of establishing real property tax there may be imposed in respect of real property used for residential purposes 1 rate of tax and in respect of commercial property another rate of tax.

(3) The council shall annually fix, establish and impose special reduced rates of real property tax applicable to buildings in the city to which water mains or sewer mains or both are not accessible for servicing those buildings with water services or sewer services or both.

1980 c39 s4; 1983 c71 s1

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Occupier considered owner

5. Where real property is occupied and the owner is not known, the occupier is considered to be the owner for the purposes of the imposition and collection of the real property tax.

1980 c39 s5

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Tenant of tax exempt property

6. The tenant of real property that is not subject to the real property tax shall, where rent or other valuable consideration is paid by him or her in respect of that real property, pay the real property tax as if he or she were the owner of the real property and the real property were subject to that tax.

1980 c39 s6

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Representative capacity

7. (1) Where real property is under the control of a person in a representative capacity as executor, administrator, trustee, guardian or agent, that person is liable for the payment of the real property tax only in his or her representative capacity.

(2) Where the owner of real property is an infant, the person whose name has been entered on the assessment roll of the city as the parent, guardian or other legal representative of the owner is liable for the payment of the real property tax, where the owner defaults in the payment.

1980 c39 s7

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Tax exempt property

8. (1) The following real property is exempt from the real property tax:

(a) real property belonging to Canada, the province or the city;

(b) real property of the St. John's Fire Department established under the St. John's Fire Department Act;

(c) real property exempted from the real property tax by an Act of the Legislature;

(d) real property which may be exempted from the real property tax by the council by by-law that is

(i) held and occupied for public worship,

(ii) used in connection with and for the purpose of a hospital for the care of the physically or mentally disabled or for the care of the aged or infirm, including student residences, but not including other residences and apartments,

(iii) held and occupied as a public college or school or for other public educational purposes, including student residences and playing fields and other recreational facilities owned by them, but not including other residences and apartments,

(iv) held and occupied by a charitable organization or institution which is so registered under the Income Tax Act (Canada),

(v) used for emergency housing,

(vi) acquired from the city for the purpose of development for public purposes,

(vii) part of a low rental housing project as defined in the National Housing Act (Canada), or

(viii) used for a purpose from which the city received the net profits; and

(e) other real property that the council may, by by-law exempt, so long as it is used for public purposes.

(2) The Lieutenant-Governor in Council may by order exempt from the operation of subsection (1) real property owned by the Crown that may be specified in the order.

(3) Where real property that is exempt from the real property tax stops being exempt on or before December 31 in a year, the owner or occupier of that real property is liable for the real property tax in respect of that real property for the portion of the year it is not exempt.

(4) Notwithstanding subsection (1), real property of Canada or the province referred to in that subsection is subject to the charge for the protection of and ordinary water services that the council may determine, subject to the approval of the Lieutenant-Governor in Council.

1980 c39 s8

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Supplementary assessment

9. The owner of real property that is subject to a supplementary assessment is liable for payment of the real property tax on the proportion of the relevant tax for the full year that the number of days from the date upon which the notice of the supplementary assessment was served, until the last day of the year bears to the total number of days in the year.

1980 c39 s9

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Payment when appeal

10. (1) Where real property is subject to an assessment or a supplementary assessment and an appeal is being taken against the assessment or supplementary assessment, the real property tax shall, pending a decision in that appeal, be payable on the basis of the original assessment or supplementary assessment.

(2) The difference between the amount of the tax collected under subsection (1) and the amount payable on the basis of the assessment as later determined by the court on appeal, shall be paid by the owner or refunded by the council, according to the decision in the appeal, when that decision has been made.

1980 c39 s10

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Business tax

11. (1) The council may impose an annual tax to be known as "the business tax" upon a person carrying on a business, trade or profession in the city.

(2) The business tax shall apply and be assessed and imposed notwithstanding an assessment and taxation of real property for another tax or an exemption from that assessment or taxation under this Act.

1980 c39 s11

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Rate of tax

12. (1) The rate for the business tax shall be fixed by resolution of the council as a percentage of the assessed value of the real property used by the person in carrying on the business, trade or profession in respect of which the tax is imposed.

(2) Council may vary the rate of tax referred to in subsection (1), in its application to different kinds or classes of businesses, trades or professions.

(3) Assessed value shall be determined by the assessors under this Act, but where there is an existing valid assessment in respect of that real property for the purpose of imposing the real property tax, that assessment may be used for the purposes of this section.

1980 c39 s12

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Tax rates fixed annually

13. The council shall before December 16 in each year fix the percentages for the rates of the real property tax and business tax for the next financial year that will in total, together with the anticipated revenues of the city from all other sources, produce the amount required to cover all expenditures of the council to be made from current funds during that next financial year.

1980 c39 s13

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Arrangements re tax payments

14. (1) The council may make arrangements for payment of, reduce or remit payment of real property tax or business tax on account of the poverty of a person liable for the payment of those taxes or for reasons where that arrangement, reduction or remission is recommended by the board and approved by at least 5 councillors.

(2) The decision of the council in respect of that arrangement, reduction or remittance shall be final.

1980 c39 s14

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Payment Review Board

15. (1) Council may appoint a board to be known as the Payment Review Board, consisting of the city clerk and other persons whom council may determine for the purpose of reviewing applications and making recommendations to council under section 14 with respect to the arrangement, reduction or remission of the payment of real property tax or business tax.

(2) A person liable for the payment of real property tax or business tax may file with the board an affidavit and other evidence as to the circumstances that result in their application for an arrangement of or reduction or remission of payment of the tax.

1980 c39 s15

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Non-payment after arrangement

16. (1) Where council has made an arrangement for the payment of the real property tax or business tax under section 14 the lien period in respect of a postponed payment shall start to run from the date specified in the resolution for that postponed payment.

(2) Where the postponed payment for a portion of taxes remains unpaid for a period after the time when that payment became due, the city may exercise the lien conferred on the city by this Act in the manner provided and other remedies for recovering taxes contained in this Act.

1980 c39 s16

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Where taxpayer without assets

17. Where the council is satisfied that the owner or person liable for real property taxes has no assets available for execution other than the real property on which the taxes are due and

(a) it is established by evidence to the satisfaction of the council that real property upon which taxes are charged is of insufficient value to pay the costs of an action; or

(b) an action has been taken for the recovery of taxes due on real property and the property upon execution has not realized the whole of the taxes and the costs of action,

the council may, with the approval of the auditor general remit payment of the taxes or the unpaid balance and write that amount off from its books.

1980 c39 s17

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Fuel oil tax

18. (1) The council may impose on consumers a tax to be known as "the fuel oil tax" not exceeding 1\2 cent on every litre on all fuel oil purchased or received by or delivered to a consumer in the city.

(2) In this section,

(a) "consumer" means a person who purchases or receives delivery of fuel oil for his or her own use or for the use of a person at his or her expense; and

(b) "fuel oil" means furnace oil, stove oil, bunker fuel oil and diesel fuel oil and includes fuel oil delivered to the operators of

(i) a ship other than a ship engaged in coastal shipping trade of the province or a fishing vessel, trawler or craft, the catch of which is processed in the province, and

(ii) a railway for use by that ship, or railway outside the city,

but does not include fuel oil purchased or received in the city for use or consumption outside the city.

(3) A person who sells or delivers fuel oil to a consumer is considered to be the agent of the council for the purpose of this section and as such, shall collect from the consumer at the time of sale the tax imposed and payable under this section on all fuel oil sold or delivered by an agent to a consumer, and a consumer shall pay the fuel tax to the agent at the time of sale whether or not the fuel tax is levied or demanded by that agent.

(4) An agent shall file with the council before the 21st day of each month a statement or return showing the total number of litres of fuel oil sold or delivered by that agent to consumers during the preceding calendar month, whether or not he or she has received payment for that fuel oil, and the number of litres used by the agent, and that statement shall be verified by affidavit and shall be in a form which the council shall prescribe.

(5) Before the 21st day of each month an agent shall remit to the council in respect of a litre of fuel oil sold or delivered to consumers during the preceding calendar month an amount equal to the fuel tax on that fuel oil.

(6) Money collected under this section by an agent shall be the property of the council and shall not be diverted or used for a purpose by that agent and, in addition to a penalty imposed on an agent under this section, the council may proceed against that agent in a court for an accounting and payment of fuel taxes that the agent has collected or should have collected under this section.

(7) An agent who fails to collect the fuel tax imposed under this section and a person who, being required by this section to make a statement or return or to pay the fuel tax or money to the council or to another person, fails to do so by the date fixed for that statement or return or as required by this section, is guilty of an offence and liable on summary conviction to a fine or to imprisonment or to both a fine and imprisonment.

(8) The council may appoint those inspectors, officers and other persons that it considers necessary for the proper carrying out of this section, and a person having fuel oil in his or her possession or keeping fuel oil for sale shall permit that inspector, officer or other person to enter upon his or her premises and shall disclose to, and make available for examination by that inspector, officer or other person, books, invoices, letters and documents relating to his or her sales or purchases of fuel oil.

(9) The council may make those regulations which it considers necessary for the purpose of effectively carrying out the powers granted by this section.

1980 c39 s18; 1981 c75 s1

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Entertainment tax

19. (1) The council may impose a tax to be known as "the entertainment tax", upon all theatrical, musical, cinematographic, dancing, pantomimic, athletic, circus or other kind of public performance, exhibitions or entertainments of all kinds, including indoor skating and hockey, conducted within the city.

(2) The entertainment tax may be imposed either directly upon the person responsible for the management of the entertainment or upon the payments made for admission, and may in either case be collected at a time, in a manner and by methods which the council may by resolution prescribe.

(3) The council may require that the person responsible for the management of the entertainment obtain from the council those tickets which the council may require be used for admission to the entertainment.

(4) The rate of the entertainment tax may be fixed by the council, and may be varied as between local and other than local, performers, exhibitors or entertainers, and as between different kinds of entertainments.

1980 c39 s19

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Waiver of entertainment tax

20. (1) Where it is shown to the satisfaction of the council that the profits of an entertainment are to be applied to the relief of poverty, the advancement of education or the promotion of religion, the entertainment tax shall not be levied.

(2) The council may waive the tax in the case of athletic games or artistic, scientific or educational exhibitions or entertainments, on proof that the profits are to be applied to the promotion of athletics, art, science or education, and not to the private gain of a person.

1980 c39 s20

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Inspection re entertainment

21. (1) A person authorized by the council in writing signed by the city clerk shall on production of his or her authority be admitted without charge to a place of entertainment while the entertainment is proceeding, and to a place ordinarily used as a place of entertainment at reasonable times, with a view to seeing whether the regulations made with regard to the entertainment tax are being complied with.

(2) A person who prevents or obstructs the entry of a person authorized under subsection (1) is guilty of an offence under this Act.

1980 c39 s21

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Water tax

22. (1) The council shall have power by resolution to fix and impose upon the owner or occupier of real property within the city an annual tax to be known as "the water tax", in respect of water supplied to that real property.

(2) The water tax shall be payable in a manner and at a time that council shall determine.

(3) The council may impose the water tax by the following methods and may fix a minimum or maximum amount for water tax and vary the amount of tax in application to different classes of real property, buildings or premises:

(a) the water tax may be based upon the percentage of the value of real property that the council may determine, or, may be levied in the form of a surtax on the real property tax payable in respect of it;

(b) the water tax may be based upon the quantity of water used in the real property as measured and determined by water meters, which the council may install in that real property, and charged at a rate per 4,546 litres or that part of it that the council may determine;

(c) the water tax may be based upon and determined by reference to a scale specifying separate classifications or categories of values of real property and assigning to each classification or category a specific amount or charge as the water tax under this section.

(4) For the purposes of paragraph (3)(b) the council shall have power to contract with a person for the supply or installation of water meters and to secure the payment of the cost of those meters or the installation of them by a 1st charge upon all water taxes received in respect of premises in which the meters are installed and to issue debentures of the city securing payment of the cost of those metres.

1980 c39 s22

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Collection of water tax

23. (1) Where a water tax imposed under section 22 or an instalment of that tax is unpaid within 30 days from the date on which the water tax or an instalment is due, the city manager may discontinue the supply of water to the real property in respect of which the water tax is imposed by turning off the stop cock or valve on the water connection to that real property.

(2) An occupier of or other person with an interest in real property referred to in subsection (1) who is or may be affected by the discontinuance of water may pay the water tax or instalment to the council, and that occupier or other person may recover by action in a court the amount paid by him or her from the person liable for that water tax or instalment.

(3) A water tax payable under section 22 by a person who is the owner of or who has an interest in the real property in respect of which the water tax is imposed for water supplied to that real property shall attach to and be a charge upon the real property or the interest of that person, in the same manner as other taxes under this Act and may be recovered by the remedies provided by this Act for the recovery of taxes.

(4) Where a water tax or instalment of that tax imposed upon and payable by the occupier of real property is not paid to the council by the occupier within 1 month after the water tax or instalment is payable by the occupier, the water tax or instalment shall become payable immediately to the council by the owner of the real property in the same manner as other taxes under this Act and may be recovered by the council from that owner by the remedies provided by this Act for the recovery of taxes.

(5) Upon payment of the tax or instalment to the council under subsection (4), the owner may recover from the occupier by action in court, the amount paid by the owner.

(6) Where the water tax is imposed on or payable by the owner of real property under section 22, the owner may, a statute or provision of law to the contrary notwithstanding, add the amount of the water tax to the rent payable to him or her by a tenant or lessee of the real property to which water is supplied and the owner shall have the same rights and remedies for recovery of the water tax from the tenant or lessee as are available to him or her in law with respect to the recovery of rent.

(7) The Public Utilities Act shall not apply to or be considered to apply to the water tax or to rates of charges levied, imposed or charged under this Act or under the authority of this Act in respect of water supplied by the city.

1980 c39 s23

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Cable installation tax

24. An operator or owner of a cablevision station and facility for broadcasting or transmitting sound or pictures by means of cables in whole or in part shall pay to the council for the right to install those cables in, on, over or under streets in the city, whether the poles or other means of support are owned by that operator or owner, or owned or leased or otherwise acquired by him or her from others, an annual tax in an amount payable in a manner that the council may by resolution prescribe.

1980 c39 s24

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Licence fees

25. (1) The council may charge annual licence fees for all persons doing those types of business in the city that may be provided for in a regulation of council and the fees shall be due at the office of the city clerk before January 2 of each year.

(2) A person starting business shall pay the prescribed licence fee on or before the day of beginning of business.

(3) Where a person, not being a commercial traveller, starts business after June 30 in a year, that person is liable only to pay 1/2 of the licence fees in respect of that year.

(4) The council shall issue to the party paying the licence fees required under this section, a licence permitting the business in respect of which the fee is payable, and a person shall not have a business until a licence has been obtained.

1980 c39 s25

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Circus licence

26. (1) A person shall not operate or start to operate, as owner, manager or agent, a circus in the city until he or she has obtained from the council a licence for the operation of the circus.

(2) The council may refuse a licence for a circus or grant a licence for a limited period of time and in a location which the council may determine.

(3) An owner, lessee or possessor of land or premises in the city shall not permit that land or premises to be used for the operation of a circus unless a licence for that operation is granted by the council under this section.

(4) The council may impose on a person operating as owner, manager or agent of a circus within the city a licence fee not exceeding $500 for each day the circus is in operation, and the licence fee shall be paid in advance for each day of operation or intended operation.

(5) It is a condition of a licence issued to a person under this section that the licence shall automatically be cancelled upon failure of the licensee to make payment in advance on a day of the amount payable under subsection (4).

(6) The licence fee payable under this section shall be recoverable in a court in a suit by the city against that operator and the property and equipment employed in the operation of the circus shall be liable to attachment and to execution in satisfaction of a judgment in an action, whether or not the property or equipment is owned by the person liable for those licence fees.

(7) Where a person contravenes this section, he or she is guilty of an offence under this Act.

(8) The payment by the operator or owner of a circus of licence fees required to be paid under this section shall exempt that operator from the obligation to collect or pay the entertainment tax.

1980 c39 s26

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Deed transfer fee

27. (1) The council may impose a deed transfer fee not exceeding $25 in respect of the transfer, sale, assignment or conveyance of real property within the city or, where real property is partly within the city, in respect of the portion within the city.

(2) Where the council imposes a deed transfer fee under subsection (1) a document in relation to which the fee is liable to be paid shall not be registered in the Registry of Deeds without prior proof to the satisfaction of the Registrar of Deeds of payment of that fee.

(3) For the purpose of subsection (2), the council may authorize the use of some form of receipt or stamp that is, in the absence of evidence to the contrary, proof of payment.

1980 c39 s27

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Former water and sewage rates

28. Where in an agreement, lease, charter or contract it is provided that in relation to real property within the city water and sewage rates are payable by a person or company, it shall be considered that the real property tax required to be paid by this Act shall be instead of those water and sewage rates, previously agreed upon, or ordered to be paid.

1980 c39 s28

PART III
ASSESSOR AND ASSESSMENT

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Assessors

29. (1) For the purpose of providing a basis on which to impose the rates for the real property tax and the business tax, the council shall appoint the number of assessors it considers necessary or advisable for the purposes of this Act, 1 of whom shall be designated the chief assessor.

(2) An assessor shall, before a person authorized to administer oaths or affirmations in the province, swear or affirm to faithfully discharge the duties of his or her office.

1980 c39 s29

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Assessor to examine property

30. (1) The assessor shall ascertain the names of persons liable to be taxed within the city, the extent, amount and nature of their real property within the city, and for that purpose, shall examine real property in a detail which he or she considers necessary.

(2) Where property is situated partly in the city and partly outside, the assessor shall show the value of the part situated in the city and in making the assessment, he or she shall calculate it as a portion of the value of the property as a whole.

1980 c39 s30

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Assistants to assessors

31. An assessor may call in the help of an architect, builder or skilled person to help him or her in preparing an assessment.

1980 c39 s31

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Right of inspection

32. An assessor has the right at reasonable times to enter upon real property and to inspect it, or property on it, for the purpose of making an assessment.

1980 c39 s32

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Information to assessor

33. (1) A person shall give to the assessor all information requested by the assessor for the purpose of enabling him or her to properly assess the real property of that person.

(2) A person being the owner or occupier of real property subject to taxation or the agent of an owner or occupier, shall produce to the assessor on demand conveyances, leases, assignments and other deeds and documents and books, accounts, vouchers and insurance policies in his or her possession or control that the assessor may require for the purpose of valuing that real property for taxation.

(3) A person being the owner of a building shall, upon the request of an assessor, make a written statement giving the names of his or her tenants, the space occupied by those tenants and the purpose for which it is used and the weekly, monthly or yearly rentals and the separate cost of a service supplied to those tenants.

(4) A tenant of a building shall, upon the request of an assessor make a written statement giving the name of the owner of the building he or she occupies, the purpose for which he or she occupies it, and the weekly, monthly or yearly rentals payable by him or her and shall enumerate all services supplied by the owner as part of the tenancy.

1980 c39 s33

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Duty of assessor

34. The information provided by a person shall not bind the assessor nor excuse him or her from making inquiry to ascertain its correctness, and notwithstanding the information, the assessor may assess that person for real property at an assessment which in his or her opinion represents the fair market value according to section 49 or he or she may omit from the assessment roll the person's name, or real property which that person claims to own where he or she believes the person is not liable to be placed on the roll, or to be assessed for that real property.

1980 c39 s34

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Offence

35. (1) A person who

(a) knowingly provides an assessor with false information in response to a request for information; or

(b) neglects, refuses or fails

(i) to give an assessor information reasonably required by him or her, or

(ii) to provide particulars required by this Act or by a form authorized under this Act,

is guilty of an offence.

(2) Notwithstanding that a person referred to in subsection (1) has or has not been charged, he or she shall not be entitled to appeal from the assessment of his or her real property for the year in respect of which the information or particulars were requested.

(3) Each day that a person continues an action referred to in subsection (1) constitutes a separate offence.

1980 c39 s35

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Retrospective taxation

36. (1) Notwithstanding the lapse of time, or the confirmation of the assessment book by the court, an assessor may assess and the council may tax retrospectively, real property or other subject of taxation, the assessment or taxing of which has been omitted from the general assessment by accident or by error, or is invalid because of an error or irregularity, and may impose a tax so omitted or invalid upon an estate or person upon whom it should 1st have been imposed.

(2) Taxes imposed under subsection (1) shall be collected as other taxes, but such an assessment shall be subject to an appeal to the court and to the Trial Division.

1980 c39 s36

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Errors with taxation

37. (1) An error, informality or irregularity on the part of the mayor or council, the assessors, the court, the city clerk, or other civic officer of the city, shall not affect or prejudice the validity of a general or individual assessment made or a tax imposed.

(2) Where there is an error in the name of a person assessed, rated or taxed, the rate or tax assessed to that person may be collected from the person intended to be rated or taxed, where he or she is rateable or taxable.

(3) Where real property is assessed to a person who is not liable to be assessed, the rate or tax sought to be imposed on him or her may, notwithstanding a lapse of time be enforced against the person who should have been assessed in respect of that real property, but only after written notification to that person.

1980 c39 s37

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Non-delivery of notice of tax

38. Where the council has made reasonable efforts to serve notices required for the collection of taxes, non-delivery or failure to serve the notices shall not affect or prejudice the assessment or tax, or collection of the tax, or lien upon or sale of property for the payment of taxes or other proceedings to enforce payment of the taxes; and that assessment, rate or tax shall be valid notwithstanding that non-delivery or failure, and the rate or tax may be collected and enforced.

1980 c39 s38

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Assessment roll

39. The assessors, having ascertained as accurately as is reasonable the particulars of the real property to be assessed, shall proceed with the preparation of an assessment roll in which shall be set down

(a) the location and a brief description of each separate piece of real property, with the name and address of the owner, and whether or not the property is taxable or exempt in whole or in part;

(b) the assessed value of each lot, piece or item of real property in the detail which the assessor may determine;

(c) the amount of an exemption for each lot, piece or item of real property;

(d) the name of each person who is the owner or is assessed in respect of more than 1 lot or item of real property, together with a general description of each such lot or item sufficient to identify it and the valuation of it; and

(e) other particulars that the assessor considers necessary or that the council directs.

1980 c39 s39

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Form of roll

40. (1) The assessment roll may be in a form which the city clerk determines and may be a book or may consist of pages held together in a binder or may consist of a system of sheets, cards or other records capable of use by mechanical or electronic devices.

(2) Entries in the roll may be either typewritten or in ink or done by a duplicating device or mechanical equipment or otherwise as the council may determine.

1980 c39 s40

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Designation of real property

41. (1) An assessment shall designate the real property assessed as being residential property or commercial property or partly one and partly another.

(2) Where a real property is in part residential property and in part commercial property, the value of each part as assessed by the assessors under this Act shall be entered on the assessment roll.

(3) Assessments shall be arranged on the assessment roll in the order that the city clerk may determine.

1980 c39 s41

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Day of assessment

42. Real property in the city shall be assessed on the day the assessment roll is delivered to the city clerk in accordance with section 53.

1980 c39 s42

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Notations in roll

43. Where, in relation to real property in the city, the owner or person liable to pay a tax imposed by this Act

(a) does not live in the city, that real property shall be assessed and shown as the real property of that non-resident and entered in the assessment roll with the words "non-resident" beside it or by placing it in the non-resident section of the roll separating it from real property of residents of the city; or

(b) is unknown to the assessors, that property shall be assessed and shown as the real property of a non-resident and entered on the assessment roll with the words "owner unknown" beside it or by placing it in the non-resident section of the roll referred to in paragraph (a).

1980 c39 s43

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Two or more owners

44. (1) Where 2 or more persons are business partners, joint tenants, tenants in common or by another kind of joint interest, the owners of real property, the names of each of them, or of so many of them as can be ascertained by diligent inquiry, shall be entered on the assessment roll.

(2) Where there are 2 or more owners of real property, the assessment may be apportioned between or among them in the proportion that those owners indicate to the assessor is appropriate or the real property may be assessed as a unit to all of the owners known to the assessor.

(3) Where there are 2 or more owners of real property and the owners fail to indicate to the assessor the proportion referred to in subsection (2), the assessor may consider the proportion that he or she thinks fair for the purpose of subsection (2).

1980 c39 s44

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Owner according to records

45. Real property may be assessed to the person who from a search of the records at the Registry of Deeds and at the Probate Registry of the Supreme Court appears to be the latest owner and neither an assessor nor the Court of Appeal may be required to transfer the ownership of real property on the assessment roll from that person to another unless the deed or other document that is evidence of an alleged ownership has been recorded in the appropriate registry.

1980 c39 s45

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Owner deceased

46. Where the assessor believes that the owner formerly assessed is deceased, he or she may assess real property in the name of the "Estate of (name of former owner), deceased".

1980 c39 s46

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Representative capacity

47. (1) Real property under the control of a person as executor, administrator, trustee, guardian or agent may be assessed in the name of that person in his or her representative capacity and the assessment and subsequent proceedings shall be kept separate and distinct from those based on assessment or the real property held by that person in his or her own right.

(2) Where the person assessed under this section fails to pay the rates assessed on the real property, he or she shall be liable for those rates to the extent that the real property or the income from that real property is sufficient for the purpose.

(3) The person assessed under this section shall, for the purpose of paying the taxes assessed on the real property have power to raise the amount by sale, mortgage or lease so much of that real property as may be necessary for the purpose.

(4) Where there is more than 1 person exercising control of real property referred to in subsection (1), it shall not be necessary to serve all of them with the notices required to be given by this Act, but notices given to any 1 of them shall be considered to be notice given to all of them.

1980 c39 s47

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Entry where exemptions

48. (1) Real property wholly exempt from taxation shall be valued and entered on the assessment roll in the same manner as taxable real property is valued and entered but in a separate part, and shall be designated under the head of "property exempt from taxation".

(2) Real property partly exempt from taxation or in respect of which the assessment is fixed by law or agreement at an amount less than the amount of the assessment determined by the assessor, shall be valued and entered on the assessment roll in the same manner as taxable real property is valued and entered and the amount of exemption or reduction applicable to that real property shall also be shown.

(3) Real property not subject to taxation under this Act, but on which or in respect of which an amount is to be paid to the city

(a) under an Act of the Legislature or of the Parliament of Canada;

(b) under an agreement, by-law or other instrument under the authority of an Act;

(c) as a gratuitous payment, or grant;

(d) for or under an authority,

shall be dealt with by the assessor in the same manner as if the property were wholly exempt from taxation.

1980 c39 s48

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Rate of assessment

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

(2) In forming his or her assessment for the purpose of subsection (1), the assessor shall have regard to the assessment of other real properties in the city so as to ensure that taxation shall fall in a uniform manner upon real property in the city.

1980 c39 s49

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Assessment where easements

50. (1) Except as provided in this Act, real property shall be valued by the assessor as if the person assessed were the owner of the title in fee simple and no reduction in value shall be made only because the property is subject to a lien, mortgage, lease, claim, licence or other encumbrance on the title.

(2) Where there is an easement or right of way appurtenant to real property, the assessment of the dominant tenement shall be increased by the added value that, in the opinion of the assessor, it receives from the easement or right of way and the assessment of the servient tenement shall be reduced by the amount that, in the opinion of the assessor, the value has lost because of the easement or right of way.

(3) Where a dominant tenement is sold for arrears of taxes, the easement or right of way appurtenant to it shall pass to the purchaser and where a servient tenement is sold for arrears of taxes, the sale shall not terminate or affect an easement or right of way to which it is subject.

1980 c39 s50

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Assessment where no fee simple

51. Real property in which there exists a life 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 he or she were the owner in fee simple, but where the remainderman, requests the assessor in writing to do so the real property may be assessed after to the remainderman as if he or she were the owner in fee simple.

1980 c39 s51

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More than 1 owner

52. Where real property is occupied for residential purposes and commercial purposes by more than 1 occupier, the assessor shall determine the assessable value of the part that is occupied by each of those occupiers.

1980 c39 s52

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Roll to be completed

53. Before October 2, or a later date that council may by resolution determine, not being later than December 1 in each year, the chief assessor shall complete the assessment roll, and

(a) complete and sign a certificate in Form A of the Schedule and attach it to the assessment roll; and

(b) deliver the assessment roll and certificate to the city clerk.

1980 c39 s53

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Service of assessments

54. (1) The city clerk shall, on completion of and delivery to him or her of the assessment roll, give notice of the assessment by serving each person liable to be assessed with a notice in Form B of the Schedule or to a similar effect, showing the amount at which the real property of the person has been assessed and the classification of the real property with the same detail as appears on the assessment roll.

(2) The notice of assessment may be served

(a) by posting it in a conspicuous place on the real property assessed; or

(b) by mailing it to the last or usual place of residence or business of the person in relation to whom that real property has been assessed.

(3) Where the residence or place of business of the person in relation to whom real property has been assessed is not known to the city clerk or the assessors, failure to serve the notice shall not make invalid the assessment or a subsequent proceeding based on the assessment.

1980 c39 s54; 1983 c71 s2

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Notice where owner dies

55. (1) Where a person in relation to whom real property is assessed in the assessment roll dies before or after delivery of the assessment roll to the city clerk, the notice required by this Act to be given to that person may be given to his or her executors or administrators and they shall have a right of appeal in the same manner as if they were assessed as executors or administrators in respect of the real property assessed to the deceased.

(2) Where for the purpose of subsection (1) an executor or administrator has not been appointed, or where they are not known to the city clerk or the assessor, the notice may be served on a person the city clerk believes to have an interest in the real property assessed or it may be served by being posted on the real property.

1980 c39 s55

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Appeal

56. A person assessed in respect of real property or a person having an interest in the real property assessed may appeal from the assessment according to Part IV.

1980 c39 s56

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Supplementary assessment

57. (1) A person who in the city

(a) constructs, extends or makes an addition to real property; or

(b) starts or resumes a business; or

(c) starts at a new or an additional location in the city, a business already in existence,

and has not been assessed in respect of the real property or business at the previous general assessment, shall, within 1 week from the day on which the person completed the construction, extension or addition or started or resumed business, give written notice to the city clerk setting out the address of that real property or business.

(2) The city clerk shall notify the chief assessor who shall immediately upon receipt of a notice under subsection (1), or on his or her own initiative where no notice is received by him or her, assess the real property described in subsection (1) for the real property tax or the business tax in the same way as he or she would do in a general assessment.

(3) Assessors shall make special or supplementary assessments of the value of real property

(a) in relation to which there is construction, an extension or addition after a general assessment;

(b) where because of a change of value or for another reason that the assessors may consider necessary or desirable; or

(c) where council directs that a special or supplementary assessment of real property be made.

(4) The chief assessor shall give written notice of the assessment to the person assessed under this section under subsection 54(2), and shall make a return of that assessment to the city clerk, who shall enter it with his or her initials and the date in the assessment roll.

(5) Taxes for the current year applicable to real property described in subsection (1) shall be collected in the same manner as if the real property had been on the assessment roll when it was delivered to the city clerk.

(6) Notwithstanding subsection (5), the amount of the real property tax or business tax or both payable under this section shall be that proportion of the relevant tax for the full year that the number of days from the day on which the person completed that new construction or made the extension or started or resumed the business at a new or additional location, as the case may be, until the last day of the year bears to the total number of days in the year.

(7) A person who does not give the notice required by subsection (1) is guilty of an offence and is liable on summary conviction.

1980 c39 s57

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Appeal

58. (1) A person assessed in respect of real property under section 57 or a person with an interest in the real property assessed may appeal from an assessment according to Part IV.

(2) The person appealing under subsection (1) shall file a notice of appeal within 10 days after the notice of assessment is given by the assessor and a special sitting of the court shall be held on a day and at a time and place fixed by the chairperson of that court, that day being not earlier than 10 days and not later than 21 days after filing the notice of appeal.

1980 c39 s58

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Business occupancy assessment

59. (1) A person assessed a business occupancy assessment in respect of a year and who vacates the property in respect of which the assessment was made before the beginning of that year shall be relieved of the tax on the assessment where he or she notifies the city clerk of the vacating within 21 days of the date that his or her assessment notice is served.

(2) Where the person referred to in subsection (1) fails to notify the city clerk within the time specified in subsection (1), then he or she shall be relieved only of that portion of the tax equal to the portion of the year unexpired at the date when he or she notifies the city clerk.

(3) Where a person assessed a business occupancy assessment in respect of a year vacates, after the beginning of that year, the property in respect of which the assessment was made, he or she is entitled to an abatement of the tax on the assessment in an amount proportionate to the period of the year unexpired at the date of the vacating, where he or she notifies the city clerk in writing of the vacating at least 30 days prior to the vacating.

(4) Where the person fails to notify the city clerk as required in subsection (3), he or she is entitled to an abatement only of that portion of the tax equal to the portion of the year unexpired at the date on which he or she notifies the city clerk.

(5) Notwithstanding a failure to notify the city clerk under subsections (1) to (4), a person who has been assessed a business occupancy assessment in respect of a premises shall not be liable to pay the tax on the business occupancy assessment in respect of all or a part of premises for which another person has been assessed a business occupancy assessment.

1980 c39 s59

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Omission on roll

60. (1) Where in a year the chief assessor, after the assessment roll has been delivered to the city clerk, discovers that real property assessed at a value of not less than $100 has been omitted from the assessment roll, the chief assessor shall immediately assess and enter particulars of that real property on the assessment roll and all taxes for the current year applicable to that real property shall be levied and collected in the same manner as if the real property had been on the assessment roll when it was delivered to the city clerk.

(2) Notice of the assessment and entry made under subsection (1) shall be given by the city clerk either by personal service or by mailing it to the person assessed by registered mail addressed to that person's last address known to the city clerk and the assessor.

1980 c39 s60

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Appeal re omission

61. (1) A person assessed under section 60 and a person with an interest in the real property assessed may appeal from an assessment made under section 60 by filing notice of appeal in accordance with Part IV.

(2) The notice of appeal shall be given within 10 days after the notice referred to in subsection 60(2) was given by the chief assessor and a special sitting of the court shall be held on a day and at a time and place fixed by the chairperson of the court, that day being not earlier than 10 days and not later than 21 days after filing the notice of appeal.

1980 c39 s61

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Limitations on assessors

62. (1) An assessor shall not assess a property in which he or she has an interest.

(2) An assessor shall not conduct an appraisal or assessment except as authorized by the chief assessor.

(3) An assessor shall not purchase a property sold for arrears of taxes or have an interest directly or indirectly in the purchase of that property.

(4) A person who contravenes this section shall forfeit his or her office or employment and is guilty of an offence on summary conviction.

(5) An assessor or other person who

(a) makes an unjust or fraudulent assessment;

(b) wilfully or fraudulently inserts in the assessment roll the name of a person who should not be entered;

(c) wilfully or fraudulently omits from that roll the name of a person who should be entered; or

(d) wilfully neglects to perform a duty required by him or her under this Act,

is guilty of an offence on summary conviction.

(6) An assessment of property at an amount 25% greater or less than the value at which it should have been assessed is, in the absence of evidence to the contrary, evidence of an unjust and fraudulent assessment.

1980 c39 s62

PART IV
ASSESSMENT REVIEW COURT AND APPEAL FROM ASSESSMENT

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Assessment Review Court

63. (1) The council shall, not later than January 31 in each year, appoint 1 or more persons to be the Assessment Review Court.

(2) The mayor, councillor, city solicitor or other official or employee of the city is not eligible to be a member of the court.

(3) The council may appoint a chairperson of the court, or where the council fails to do so, the court may appoint its own chairperson.

(4) A majority of the members of the court shall form a quorum and the decision of a majority of the members present shall be the decision of the court.

1980 c39 s63

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Clerk of review court

64. The city clerk shall designate a person to be the clerk of the court to make and keep a record of its proceedings.

1980 c39 s64

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Remuneration

65. The council shall pay to the members of the court the remuneration that it determines by resolution.

1980 c39 s65

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Assistance of chief assessor

66. The chief assessor shall assist the court in the discharge of its duties and when he or she is notified by the court to be present at a meeting, he or she shall either do so himself or herself or send another assessor.

1980 c39 s66

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Appeal to review court

67. (1) A person who owns or has an interest in real property or the council through the city clerk, may appeal to the court

(a) that the person has been wrongfully inserted in or omitted from the assessment roll;

(b) that his or her real property has been undervalued or overvalued by the assessors; or

(c) that his or her real property or business has been wrongfully classified.

(2) A person who appeals under subsection (1) shall give to the clerk of the court the written notice of appeal and his or her name and address where notices may be served upon him or her by the clerk.

(3) The inability of a person to pay the taxes, rates or fees imposed and payable under this Act, may not be a ground for appealing an assessment to the court.

1980 c39 s67

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Notice of appeal

68. (1) The notice of appeal shall state with particularity, the grounds of objection to the assessment and shall be given not later than 21 days after the notices of assessment are served as provided in section 56.

(2) The notice of appeal shall be in Form C of the Schedule with the variations that circumstances may require.

1980 c39 s68

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Hearing of appeals

69. (1) The court shall hear and determine appeals from an assessment made under this Act.

(2) The court shall meet for the hearing of appeals in a place and at a time which it determines throughout the year may be required by council in order to give effect to this Act with respect to appeals to the court.

(3) Notice of the place and time of the meeting of the court shall, in addition to other notices required by this Act, be given by advertisement published in the Gazette and 1 or more newspapers published in the city.

(4) A delay in giving or failure to give notice as required under subsection (3) shall not invalidate a proceeding of the court nor shall advertisement be required so long as notice of the time and place of hearing has been given directly to the appellant.

1980 c39 s69

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Where no quorum

70. Where at the time appointed for the meeting of the court, a quorum is not present, that meeting shall stand adjourned until the following day at the same place and hour unless otherwise declared by the member of the court presiding at the time of that adjournment.

1980 c39 s70

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Witnesses

71. (1) The court may examine witnesses on oath or affirmation to be administered by the member of the court then presiding.

(2) The appellant, the respondent, the council or a person that has a proprietary interest in the real property that is the subject of the assessment, may call and examine witnesses before the court.

1980 c39 s71

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Subpoena of witnesses

72. (1) Subpoenas may be issued for the attendance of witnesses before the court and they shall be in Form D of the Schedule and shall be signed by the chairperson of the court.

(2) A person served with a subpoena who, having been paid or offered his or her fees, disobeys the subpoena, is guilty of an offence and is liable on summary conviction.

(3) The fees for witnesses shall be the same as those paid to witnesses for attending and for travel in civil actions in the Supreme Court.

1980 c39 s72

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Role of chief assessor

73. (1) The clerk shall send a copy of a notice of appeal taken with respect to real property in the city to the chief assessor within 7 days after the receipt of the notice.

(2) The chief assessor shall immediately review the assessment complained of and for that purpose he or she may, at his or her discretion, confer with the appellant and the respondent.

(3) After having reviewed the assessment, the chief assessor within 3 days after having received the copy of the notice, may change the assessment roll with respect to the real property under the appeal and shall initial that amendment and note on it the date of the change and he or she shall immediately advise the clerk of the court and the city clerk.

(4) Where the chief assessor amends the assessment roll under the authority of this section, he or she shall immediately serve an amended notice of assessment upon the appellant and upon the person assessed, either by personal service or by registered mail addressed to the appellant and respondent at the address given by them to the clerk of the court for service.

(5) Where an amendment has been made under this section, the appellant and the respondent shall, where either of them is dissatisfied, serve notice in Form E of the Schedule on the clerk of the court and on the opposite party within 3 days after service under subsection (4) and where no notice is served, then the appeal shall be considered to have been abandoned.

(6) A change made by the chief assessor under subsection (3) shall be reviewed by the court and the court may confirm the change or otherwise deal with the assessment as it considers appropriate.

(7) Where no amendment has been made or where notice in Form E has been given, the appeal shall proceed in the manner provided by this Act.

1980 c39 s73

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List of appeals

74. (1) The clerk of the court shall immediately after the expiration of the time for giving notices of appeal prepare and post up in his or her office and in a conspicuous place on the ground floor lobby of City Hall a list of the appeals to be heard, listing them in the order directed by the chairperson of the court, or, where no direction is received, then in an order which he or she considers suitable.

(2) The list shall be in Form F of the Schedule and include, in each case, the name of the appellant and the name of the person assessed with a concise description of the subject matter of the complaint and the time and place at which the court will meet to hear the appeals.

1980 c39 s74

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Order of appeals

75. (1) The court shall proceed with the appeals in as nearly the order as may be in which they are listed but may hear them in some other order and may grant an adjournment of the hearing of an appeal.

(2) In the case of an adjournment, it shall not be necessary to serve notice of the adjournment on any of the parties to the appeal, but the chairperson of the court or the person then presiding shall, while the court is sitting, announce the day the court will hear the appeal.

1980 c39 s75

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City may be represented

76. The city solicitor or a solicitor appointed by him or her may represent the city on an appeal, but where he or she does not do so, then the chief assessor or his or her designate may do so.

1980 c39 s76

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Power of court

77. (1) The court shall determine the matter after hearing the appellant, respondent, witnesses and where necessary, assessors.

(2) On an appeal, the court may

(a) confirm, reduce or increase the valuation of the real property that is the subject of the appeal;

(b) add to the assessment roll, the name and assessment of a person left off the roll;

(c) strike from the assessment roll, the name of a person wrongfully entered on that roll;

(d) transfer the assessment to the proper person where real property has been assessed in the name of a person who is not legally liable to be assessed for that real property;

(e) where real property has been assessed more than once, strike out the assessment that is improper or illegal;

(f) change the classification of all or part of the real property or a business that is the subject of the appeal; and

(g) correct clerical errors made by the assessors in the assessment roll.

1980 c39 s77

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Decision posted

78. Within 3 days after a decision by the court, the clerk shall give written notice by registered mail to the appellant at the address for service given on the notice of appeal and to the respondent, at his or her usual or last residence or place of business or where no such address is known to the clerk, then by posting it in a conspicuous place on the real property in question.

1980 c39 s78

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Change in role

79. (1) The court may

(a) add to the roll real property that has been omitted from that roll with a value as determined by it and the name of the person in relation to whom it should be assessed; and

(b) increase the amount of the valuation of real property to be just in relation to the value at which other real properties are valued in the city.

(2) Where an addition or increase is made under subsection (1), the clerk shall within 3 days give notice to the person whose name is added or whose assessment is increased, in the manner provided by section 78.

1980 c39 s79

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Appeal from change

80. (1) A person whose name or real property, or both, has been added or whose real property valuation has been increased by the court under section 79 may give notice of appeal as provided in this Part and the court shall sit at a time and place that it shall determine within 14 days after that notice is given to hear and determine the appeal.

(2) The clerk of the court shall give the appellant 10 days' notice of the sitting in the manner provided by section 74.

1980 c39 s80

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Changes in roll noted

81. Increases or reductions in assessment, transfers of assessment and other changes, corrections, alterations or additions made by the court, shall be written upon the assessment roll by the clerk of the court in red ink and initialled and dated by him or her.

1980 c39 s81

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Parties fail to appear

82. Where either party fails to appear, the court may proceed in absence of the party which fails to appear and where neither party appears, the court may confirm the assessment.

1980 c39 s82

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Not necessary to hear parties

83. The court may decide it is not necessary to hear the appellant, respondent or assessor except where it considers it necessary or appropriate, or where evidence is offered by or on behalf of either party.

1980 c39 s83

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Costs not awarded

84. The court shall not award costs against a party to an appeal or to another person.

1980 c39 s84

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Order of court preserved

85. The chairperson or other person presiding over the court shall have power and authority to preserve order during the sittings of the court by the same ways and means as are exercised and used in civil cases by the Supreme Court.

1980 c39 s85

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Party unable to attend

86. (1) Where a person shows by oath or affirmation or affidavit on application, to the satisfaction of the court, that he or she has been prevented by absence, illness or other sufficient cause from appealing from the assessment, or from acting on his or her appeal, the court may grant that person a hearing and arrange a sitting of the court to hear the appeal.

(2) The court may impose terms as to notice and service of documents in relation to a hearing under subsection (1) that it considers appropriate.

(3) Where the person proposing to appeal is not a resident of the province, he or she may apply to the court within 21 days after the time for filing appeal under section 68 for an order extending the time of filing an appeal for not more than 21 days after making the application.

(4) The court may grant a person applying under subsection (3) a hearing and arrange a sitting of the court to hear the appeal and the court may impose the terms as to notice and service of documents in relation to the hearing that it considers appropriate.

(5) The court may sit at a time and place which it shall determine to hear and determine appeals authorized under this section.

1980 c39 s86

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Appeal to Trial Division

87. A person aggrieved by a decision of the court, including the city clerk on behalf of the city, may appeal from that decision to the Trial Division.

1980 c39 s87; 1986 c42 Sch B

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Procedure on appeal

88. (1) The person appealing under section 87 shall within 10 days from the date when notice of the decision was served under section 78, serve notice of appeal on the clerk of the court stating the grounds of the appeal and shall file in the Registry of the Supreme Court a copy of that notice.

(2) The person referred to in subsection (1) shall

(a) file in the Registry of the Supreme Court a bond, with 2 sufficient sureties in the sum of $250 to the city; or

(b) deposit with the clerk of the court $250 in cash to be held by the clerk of the court,

to pay those costs which are adjudged against him or her with respect to the appeal.

(3) The city clerk on behalf of the city may appeal under section 87 within 10 days from the date when the notice of the decision was served under section 78 by serving notice of appeal signed by the city clerk on the person in whose name the property is assessed and on the appellant if he or she is not that person and shall file a copy of the notice of appeal in the Registry of the Supreme Court and with the clerk of the court.

1980 c39 s88; 1986 c42 Sch B

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Appeal anew

89. The Trial Division shall inquire into the matter anew and examine those witnesses and take proceedings that are necessary for a full investigation of the matter.

1980 c39 s89; 1986 c42 Sch B

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Costs on appeal

90. The allowance of costs of the appeal shall be in the discretion of the judge of the Trial Division and where the assessment is reduced and costs are allowed, those costs, when taxed, shall be paid by the city.

1980 c39 s90; 1986 c42 Sch B

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Collection despite appeal

91. Taxes levied or imposed upon a person under this Act after a decision by the court may be collected or recovered notwithstanding an appeal to the Trial Division.

1980 c39 s91; 1986 c42 Sch B

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Repayment on overpayment

92. Where a person has paid taxes based on an assessment that is subsequently quashed, reversed or varied on appeal, and as a result of which his or her taxes have been overpaid, he or she shall be repaid by the city out of its general revenues the amounts overpaid but where an appeal is taken against that order, the person is not entitled to repayment until the disposition of the appeal.

1980 c39 s92

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Effect of roll

93. The assessment roll, as finally passed by the court, shall be certified by the clerk of the court as passed and shall, subject to the provisions of this Act as to appeals to the Trial Division bind persons assessed in the roll notwithstanding a defect or error in the roll, or an irregularity on the part of the assessors or in respect of the making up of the assessment roll, or in the proceedings of the court, or an error or irregularity in the notices required to be given, or the neglect or omission to deliver, transmit or publish those notices.

1980 c39 s93; 1986 c42 Sch B

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Report to council

94. Where the assessment roll has been passed by the court and certified by the clerk of the court, he or she shall report these facts to the city clerk who shall so report to the council at its next regular meeting.

1980 c39 s94

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Proof of roll

95. A copy of an assessment roll or of a portion of an assessment roll certified by the city clerk under the seal of the city to be a true copy shall be received, in the absence of evidence to the contrary, as evidence in a court without proof of the seal or of the signature or official character of the city clerk and without the production of the original assessment roll of which, or of part of which, that certified copy purports to be a copy.

1980 c39 s95

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Appeal from Trial Division

96. (1) An appeal lies in the usual manner from the judgment of the Trial Division, but that appeal shall not delay the final passing and certification of the assessment roll or the report to the council according to this Act.

(2) Where, as the result of a judgment of a court it appears that an alteration should be made in the assessment roll, the city clerk shall enter that alteration in the assessment roll to give effect to the judgment and shall initial and date the alteration.

1980 c39 s96; 1986 c42 Sch B

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Limitations on actions

97. (1) An action or other proceeding, except an action or other proceeding brought by the city for the collection of taxes, shall not be brought in a court with respect to an assessment or to taxes based on an assessment

(a) except within 6 months after the date upon which the assessment roll is required by this Act to be forwarded to the city clerk or within 6 months after the forwarding of the assessment roll in case the assessment roll is not forwarded within the time fixed for that purpose; or

(b) where an appeal has been taken to the court, except within 15 days after the date of the decision of the Trial Division.

(2) Where an appeal has been taken to the Court of Appeal, an action or proceeding shall not be brought in another court with respect to the assessment except an action or other proceeding brought by the city for the collection of taxes.

1980 c39 s97; 1986 c42 Sch B

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Effect of error

98. Where a part of an assessment is declared invalid or in error by the court or Trial Division, the whole assessment is not as a result invalidated, and the relevant court may direct that the assessment roll be altered in accordance with its judgment and the city clerk shall alter the assessment roll and shall place his or her initials and the date opposite an alteration.

1980 c39 s98; 1986 c42 Sch B

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Defence barred

99. An issue or matter that could have been raised by way of appeal to the court or the Trial Division within the times limited for that appeal shall not be raised by way of defence in an action or other proceeding brought by or on behalf of the city.

1980 c39 s99; 1986 c42 Sch B

PART V
REMEDIES FOR RECOVERY OF TAXES AND EXPENSES

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Action on arrears

100. The council may immediately after January 1 and July 1 in each year take proceedings to recover all amounts due for taxes, assessments, rents and licence fees then owing and unpaid, including those due for the immediate past half year.

1980 c39 s100

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Lien for taxes

101. (1) Taxes fixed, established and imposed in respect of real property, including business tax where the owner of the business is also the owner of the real property in or on which the business is located, constitute a lien upon that real property except where the real property is sold for tax arrears by the council.

(2) The lien attaches on the date on which the relevant tax was due to the council and continues for a period of 6 years after or after the last payment on account of the tax or acknowledgement in respect of the tax has been made or given to the council whichever is the later.

(3) The lien described in subsection (1) is considered to rank in priority over a grant, deed, lease or other conveyance, and over a judgment, mortgage or other lien or encumbrance affecting the real property affected or the title to the real property.

(4) Where proceedings are taken to enforce the lien within the period of 12 years, the lien shall continue in force until the completion of the proceedings.

(5) The registration of a grant, deed, lease or other conveyance, or of a judgment, mortgage or other lien or encumbrance, whether it was before or after the time the lien for rates attached, in no way affects the priority of the lien.

(6) It shall not be necessary to register the lien in the Registry of Deeds.

1980 c39 s103

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Where sale prohibited

102. Notwithstanding section 101, real property that is occupied for full-time residential purposes by the owner, not including a person considered to be an owner under section 5, shall not be sold for tax arrears by the council so long as it is occupied in that manner.

1983 c71 s3

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List of arrears

103. (1) The city clerk may prepare a list of lots or items of real property within the city in respect of which taxes imposed under this Act for 1 or more of the 12 years immediately preceding the year in which the list is prepared, are then unpaid.

(2) The list referred to in subsection (1) shall contain the name of the person, where known, in whose name the real property was assessed, a general description of each lot sufficient to identify and locate it and the amount of arrears, including the current year if then overdue, in respect of each lot together with the respective years, where more than 1 year, for which the arrears were due.

(3) The list shall be certified and signed by the city clerk as correct and entitled "Land in the City of St. John's liable to be sold for Taxes".

(4) The list shall be filed in the office of the city clerk and the list, or a copy certified by his or her signature shall, in a court of law in this province, be received as conclusive evidence of the facts stated in it in a suit or proceedings in which the legality of a proceeding under this Act is questioned.

(5) In the preparation of the list, the assessors shall provide to the city clerk the information in their possession or under their control as to the locality and description of the real property which it is necessary to include in the list.

(6) Immediately after the preparation of the list the city clerk shall provide the chief assessor with a copy of the list.

1980 c39 s104

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Notations on list

104. (1) The chief assessor shall carefully examine and correct the list referred to in section 103 and

(a) where there has been a transfer of title of real property within or since the period for which taxes are indicated to be in arrears, he or she shall enter on the list in red ink the name of the person to whom the real property was assessed at the time the taxes were incurred and the name of the subsequent and present owner; and

(b) where his or her records show a mortgage or other encumbrance, he or she shall enter that in red ink on the list.

(2) The corrected list shall be signed by the chief assessor and returned to the city clerk.

1980 c39 s105

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Errors in list

105. (1) The making of incorrect entries by a chief assessor on the list shall not

(a) prevent the sale of real property under this Act; or

(b) affect the validity of proceedings taken for the sale,

and a sale of real property under this Act in those cases shall be as valid and effective as if the title to and encumbrances affecting it had been fully and correctly set out by the chief assessor.

(2) Notwithstanding subsection (1), the city clerk shall make diligent inquiries as to the ownership of and encumbrances affecting real property and names of the present owner and encumbrances so as to serve each of them with the notice and information required by section 106.

1980 c39 s106

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Notice to owners

106. (1) On receipt of the report of the chief assessor, the city clerk shall serve upon the owner and encumbrancers of the real property as disclosed in the report of the chief assessor, a notice signed by the city clerk which shall contain

(a) a general description of the real property affected;

(b) the amount of arrears of taxes owing in respect of the real property, the year in which the arrears of taxes were imposed, and the person in whose name the real property was then assessed; and

(c) a statement that the real property is liable to be sold under this Act for the arrears, with interest and with the expenses of and incidental to the arrears unless they are paid within 60 days from the date of the notice.

(2) Upon receipt of a corrected list under section 104 or upon failure of the chief assessor to deliver a corrected list within 60 days after receiving a request for the list, the city clerk shall serve a notice in the form described in subsection (1) upon the owner and encumbrancers of the real property affected where he or she has been able to ascertain them.

(3) Service of the notice upon persons mentioned in this section is sufficient for this Act, where it is sent by registered mail to the last known address of that person, or where the address of that person is not known, then by leaving the notice with the tenant or occupant of the real property affected or by posting a copy of the notice in some conspicuous place on that property.

(4) Where real property has been assessed "owner unknown" or the chief assessor has not provided information respecting ownership or encumbrances and the city clerk has not been able to obtain information respecting ownership, the notice shall be posted in a conspicuous place on the real property affected.

1980 c39 s107

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Right of mortgagee

107. (1) A mortgagee, judgment creditor or other person having a lien, charge or encumbrance upon or against real property liable to be sold for taxes, or in respect of which taxes are due, may after the lien for taxes has attached and before sale, pay to the city clerk the amount of the taxes, together with all interest and expenses incurred in respect of the real property affected.

(2) Where a person pays taxes under subsection (1), that person may add the amount paid to his or her mortgage, judgment or other security, notwithstanding a clause or condition to the contrary contained in the security and shall have the same rights, remedies and privileges against that real property as he or she has under the security held by him or her and he or she may sue for and recover in an action for debt the amount paid, together with interest, against the person liable under this Act to pay that amount.

1980 c39 s108

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Direction for sale

108. After the time limited in the notice required to be given by section 106 the city shall, on the application of the city clerk, by resolution direct that the real property be sold.

1980 c39 s109

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Advertisement for sale

109. (1) The city clerk shall immediately upon receipt of a copy of the resolution referred to in section 108 proceed to advertise the real property referred to in the resolution for sale at public auction at a time and place that shall be stated in the advertisement.

(2) Notice of the sale shall be published for at least 30 days immediately before the sale, in a daily or weekly newspaper in circulation in the city by 1 insertion each week, and it shall be sufficient in the notice to put the street and number of real property advertised, or to put other short reference by which the real property may be identified, together with a statement that a full description may be seen at the office of the city clerk.

1980 c39 s110

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Sale for arrears

110. (1) At the time and place mentioned in the notice of sale the city clerk shall, unless the arrears of taxes and interest and the expenses incidental to those proceedings and sale are then, or have been previously, paid to him or her, proceed to sell at public auction the real property or portions of the real property as in his or her judgment are sufficient to pay those taxes, interest and expenses.

(2) Where the real property described or referred to in the notice of sale is only a portion of real property, and the portion does not sell for a sufficient sum to satisfy the taxes, interest and expenses due with respect to the real property of which it forms a part, the city clerk may immediately, and without further notice, sell the whole or a portion of the remainder of the real property of which the portion sold formed a part to satisfy the taxes, interest and expenses.

(3) The city by an official or agent may bid for and purchase real property being sold to satisfy taxes, interest and other expenses due.

1980 c39 s111

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Where no bidder

111. (1) Where at the time appointed for the sale of real property no bidder appears, or where the city clerk fails at the sale to sell that real property for the full amount of the arrears of taxes, interest and expenses due, he or she shall adjourn the sale until a day then to be publicly named by him or her, not earlier than 1 week and not later than 2 weeks after.

(2) The city clerk shall give notice in the paper in which the sale was originally advertised, or where not then in circulation, in another newspaper circulating in the city, of the time and place to which the sale is adjourned and he or she shall again put up the real property at public auction and may sell the real property for any sum that can be realized.

1980 c39 s112

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Lien not affected

112. Where real property is sold for taxes and the sale is set aside for an error, irregularity or other cause, the lien on the real property shall not as a result be discharged but shall continue for the same time as if the date of the setting aside were the date on which the sale took place and the property may again be sold unless the taxes, interest and expenses against it are paid.

1980 c39 s113

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Distribution of purchase price

113. (1) The city clerk shall out of the purchase money received on the sale of real property deduct the amount of taxes, interest and expenses owing to the city, and taxes that are due at the time of the sale.

(2) Where there is a balance of the purchase price remaining after making the deductions in subsection (1), the city shall pay the person entitled to it, or, where there is a dispute as to who is entitled, as determined by an order of the Trial Division on application by the city.

1980 c39 s114; 1989 c12 s28

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Sale invalid

114. Where the purchaser of real property at a sale under this Act fails to immediately, after the sale being knocked down to him or her

(a) pay the city clerk or his or her agent the amount of the purchase money; or

(b) deposit with the city clerk an amount equal to the amount of the taxes, interest and expenses of sale for which the real property has been sold,

the city clerk shall immediately put up the real property for sale again.

1980 c39 s115

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Assessment after sale

115. (1) Where real property has been sold under this Act for arrears of taxes, it shall be assessed to the purchaser, his or her executors, administrators or assigns.

(2) Where the city is the purchaser, the real property shall be assessed to the city.

(3) Where real property has been sold under this Act for arrears of taxes, the council shall give to the purchaser a valid conveyance in the name of the city signed by the mayor and city clerk or the person appointed by council and sealed with the seal of the city.

1980 c39 s116

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Effect of sale

116. The conveyance referred to in section 115 shall be conclusive evidence that the provisions of this Act with reference to the sale of the real property described in that conveyance have been fully complied with, and everything necessary for the legal perfection of that sale has been performed, and shall have the effect of vesting the real property in the purchaser, his or her executors, administrators or assigns, in fee simple, free from encumbrances.

1980 c39 s117

 

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Schedule

FORM A
(Section 53)

CERTIFICATE OF CHIEF ASSESSOR

I certify that the attached assessment roll has been prepared and compiled after diligent inquiry for and examination into the names of the real property of all persons liable to be assessed in the City of St. John's, and that to the best of my knowledge and belief the roll is correct and according to law and that nothing has been improperly omitted from or inserted in the roll.

DATED at St. John's this _______ day of ____________ 19____.

_____________________
CHIEF ASSESSOR
CITY OF ST. JOHN'S

 

FORM B
(Section 54)

ST. JOHN'S MUNICIPAL COUNCIL

NOTICE OF ASSESSMENT UPON WHICH TAXES MAY BE LEVIED

DATE OF ASSESSMENT: __________________________________

ASSESSMENT VALUES SHOWN IN DOLLARS:

Account No.

Residential Realty

Business Realty

Business Occupancy

Exempt

TOTAL ASSESSMENT

 

 

 

 

 

 

PROPERTY NUMBER: __________________________________

PROPERTY LOCATION: __________________________________

NAME AND ADDRESS __________________________________ OF PERSON RECEIVING __________________________________ THE NOTICE: __________________________________

 

FORM C
(Section 68)

NOTICE OF APPEAL

I APPEAL TO THE ASSESSMENT REVIEW COURT AGAINST THE ASSESSMENT OF ____________________________________

(Here state property affected or assessment number) on the following grounds

___________________________________________________________________________________________________________________________________________________________________________

MY ADDRESS FOR SERVICE OF NOTICE IN CONNECTION WITH THIS APPEAL IS

__________________________________________________________________________________________________________________

Dated this ______ day of ____________ 19____.

_________________
SIGNATURE OF
APPELLANT

TO: CLERK OF THE ASSESSMENT REVIEW COURT,
CITY HALL, P.O. BOX 908,
ST. JOHN'S, NEWFOUNDLAND,
A1C 5M2

 

FORM D
(Section 72)

SUBPOENA

CITY OF ST. JOHN'S

TO:

You are required to appear at _____________________ on the ______day of ____________, 19____ at ____ o'clock (a.m./p.m.), to give evidence on the part of _______________ now pending appeal before the Assessment Review Court by which the assessment of _______________(or the insertion or omission of the name of _______________) is complained of. If you are absent there may be a penalty by law.

DATED at St. John's this ______ day of ____________ 19____.

 

__________________
CHAIRPERSON
ASSESSMENT
REVIEW COURT

 

FORM E
(Section 73)

NOTICE OF DISSATISFACTION

Take notice that I am not satisfied with the amendment made by the chief assessor under section 73 of the St. John's Assessment Act with respect to the appeal from the assessment of property at ____________________assessed to ____________________.

DATED this ______ day of ____________ 19____.

__________________
APPELLANT

TO: THE CLERK OF THE ASSESSMENT REVIEW COURT

AND TO: THE RESPONDENT

 

FORM F
(Section 74)

LIST OF APPEALS

Appeals to be heard at the Assessment Review Court to be held at St. John's on the ______day of ____________ 19____.

APPELLANT

RESPECTING WHOM

MATTER COMPLAINED OF

A.B.

Self

Over-assessed

C.D.

E.F.

Name omitted

P.H.

J.K.

Not bona fide owner

L.M.

N.O.

Under-assessed

DATED at St. John's this ______ day of ____________ 19____.

_____________________
CLERK OF THE
ASSESSMENT
REVIEW COURT

1980 c39 Sch

©Earl G. Tucker, Queen's Printer