RSNL1990 CHAPTER A-18 - ASSESSMENT ACT - Point in Time - December 12, 2006 to December 31, 2006

Short title

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

1986 c43 s1

Definitions

2. In this Act

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

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

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

(b.1) "base date" means

(i) January 1, 1996 , or

(ii) January 1, of every third year after 1996,

whichever is the most recent;

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

(c.1) "building service systems" means heating and air conditioning systems and other systems that form part of the structure;

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

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

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

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

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

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

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

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

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

(l) "property" means real property, that is to say, land or an interest arising from land, and includes land under water and buildings, structures, improvements, building service systems and storage facilities, and fixtures, erected or placed upon, in, over or under land or affixed to land;

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

(n) [Rep. by 1998 c25 s1]

(o) [Rep. by 1998 c25 s1]

(p) [Rep. by 1998 c25 s1]

(p.1) "storage facilities" includes bulk storage facilities; and

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

1986 c43 s2; 1988 c35 s443(1); 1989 c30 Sch B; 1994 c21 s1 1996 cR-10.1 s6(1); 1996 c19 s1;1998 c25 s1; 2006 c40 s21

Assessment of property

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

(2) [Rep. by 1998 c25 s2]

(3) Property shall be assessed as either

(a) commercial property;

(b) residential property; or

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

1986 c43 s3;1998 c25 s2; 1999 c22 s3

Visual examination

3.1 Where an assessor determines from an examination of a property's previous assessment record that there has been no change to the property and the assessor has not received any information to indicate that alterations have taken place which may significantly affect the property's value, the assessor may dispense with an inspection of it.

1994 c21 s2

Rep. by 1998 c25 s3

4. [Rep. by 1998 c25 s3]

1998 c25 s3

Duties of director and assessors

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

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

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

1986 c43 s5; 1996 cR-10.1 s6(2);1998 c25 s4

Right to access

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

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

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

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

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

1986 c43 s6

Assessor not bound by returns

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

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

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

1986 c43 s7

Penalty for not providing information

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

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

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

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

1986 c43 s8

Fees

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

1998 c25 s5

Annual assessment roll

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

(2) Where in a year it appears to the director that a roll cannot be properly completed by September 30, the director shall apply to the minister for an extension of time for the completion of the roll.

(3) An application made under subsection (2) shall set out the reasons for the requested extension and shall state the period estimated to be necessary to complete the roll.

(4) The minister may extend the time for the completion of a roll for the period that may be necessary.

1986 c43 s10;1998 c25 s6

Contents of a roll

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

1986 c43 s11;1998 c25 s7

Against whom property assessed

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

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

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

1986 c43 s12

Crown or other exempted property

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

1999 c22 s3

Annual return of railway company

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

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

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

1986 c43 s14;1998 c25 s8

Life estate

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

1986 c43 s15

Property of deceased person

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

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

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

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

1986 c43 s16

Assessment of property

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

(1.1) A determination of fair market value under subsection (1) shall be made by determining the fair market value of the property as of the base date.

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

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

1986 c43 s17; 1996 c19 s2;1998 c25 s8

Re-assessment of property

17.1 (1) Property to which this Act applies shall be assessed or re-assessed within 2 years of the base date.

(2) For taxation purposes, an assessment of a property under subsection (1) becomes effective 2 years after the base date which was used to determine fair market value for that assessment.

1996 c19 s3

Special purpose property

17.2 (1) In this section

(a) "reproduction cost of a property" means the cost, less physical depreciation, required to construct a reasonably identical replacement of the property using the same or similar materials, construction standards, design and quality of work, calculated on the basis of prevailing prices and on the assumption of normal competency and normal conditions; and

(b) "special purpose property" means a property that has a design or lay out or is constructed of special materials or in a manner that restricts its use.

(2) Notwithstanding section 17, an assessor shall assess a special purpose property based on the reproduction cost of the property.

2006 c20 s1

Revision of assessment

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

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

(3) Subject to subsection 3.1, all property within a municipality area shall be inspected at least once every 10 years for the purpose of making an assessment of that property.

(4) [Rep. by 1998 c25 s9]

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

1986 c43 s18; 1990 c29 s1;1998 c25 s9

Roll transmitted to clerk

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

1986 c43 s19; 1997 c13 s3;1998 c25 s10

Correction of roll

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

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

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

1986 c43 s20;1998 c25 s11

Supplementary assessments

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

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

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

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

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

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

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

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

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

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

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

1986 c43 s21;1998 c25 s12

Notice of assessment

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

(2) [Rep. by 1998 c25 s13]

1986 c43 s22; 1997 c13 s3;1998 c25 s13

Delivery of assessment notice

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

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

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

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

1986 c43 s23;1998 c25 s14

Affidavit of completion of notices

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

1986 c43 s24; 1997 c13 s3;1998 c25 s15

Roll open for inspection

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

1986 c43 s25;1998 c25 s16

Appeal against assessment

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

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

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

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

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

(6) Notwithstanding subsection (2), a council may, in its discretion, waive the payment of a fee required by the director under that subsection.

1998 c25 s17; 1999 c22 s3; 2001 c21 s1

List of appellants

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

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

1998 c25 s18

Assessor to examine record for errors

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

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

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

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

1998 c25 s18

Notice of hearing

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

1986 c43 s29; 1997 c13 s3;1998 c25 s19

Roll transmitted to commissioner

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

1986 c43 s30;1998 c25 s20

Appointment of commissioner

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

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

(2) [Rep. by 1998 c25 s21]

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

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

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

(a) be a member of the council;

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

(6) Where a commissioner is unable to perform the duties of a commissioner through illness or another cause as determined by the council, the council shall, in the same manner as for appointing a commissioner under subsection (1), appoint an acting commissioner to serve in the commissioner's place until the commissioner is able to return to duty.

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

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

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

1986 c43 s31;1998 c25 s21; 1999 c22 s3

Commission record

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

1986 c43 s32;1998 c25 s22

Duties of commission

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

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

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

1986 c43 s33; 1997 c13 s3;1998 c25 s23

Sittings of commission

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

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

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

1986 c43 s34;1998 c25 s24

Proceedings at hearing

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

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

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

1986 c43 s35

Witness fees

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

1986 c43 s36; 1987 c41 s2

Non-appearance of appellant

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

1986 c43 s37

Powers of commission

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

(1.1) Where the property is a special purpose property as defined in section 17.2, a commission, after hearing the evidence, shall confirm the assessment appealed against or amend it by increasing or decreasing it where the commission believes that it is above or below the reproduction cost of the property.

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

1986 c43 s38; 1998 c25 s25; 2006 c20 s2

Adjournment of appeal

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

(2) Notwithstanding subsection (1),

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

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

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

1986 c43 s39

Notification of revision

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

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

1986 c43 s40; 1997 c13 s3;1998 c25 s26

Commissioner to return roll

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

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

(3) [Rep. by 1998 c25 s27]

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

1986 c43 s41; 1997 c13 s3;1998 c25 s27

Revised roll

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

1986 c43 s42;1998 c25 s28

Inspection of revised roll

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

1986 c43 s43;1998 c25 s29

Appeal to Trial Division

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

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

1987 c41 s2;1998 c25 s30

Conveyance etc. of property

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

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

1986 c43 s451998 c25 s31

Failure to perform duty

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

1986 c43 s46;1998 c25 s32

Fraudulent assessment

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

1986 c43 s47

Disclosure of information

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

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

1986 c43 s48;1998 c25 s33

Access to records

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

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

1986 c43 s49;1998 c25 s34

Rep. by 1998 c25 s35

50. [Rep. by 1998 c25 s35]

1998 c25 s35

Fees and forms

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

1998 c25 s36