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Statutes of Newfoundland and Labrador 2018
AN ACT TO AMEND THE ASSESSMENT ACT, 2006
(Assented to December 5, 2018)
8. S.30 Amdt.
Appeal to commissioner
Be it enacted by the Lieutenant-Governor and House of Assembly in Legislative Session convened, as follows:
1. Paragraph 2(f) of the Assessment Act, 2006 is repealed and the following substituted:
(f) "base date" means the more recent of
(i) January 1, 2020 for real property located in the city or a municipality, or
(ii) January 1 of every year after 2020 for real property located in a municipality and January 1 of every second year after 2020 for real property located in the city;
2. Subsection 9(2) of the Act is repealed and the following substituted:
(2) Notwithstanding information given under section 7 or 8, an assessor may assess the real property to determine, in the opinion of the assessor, the actual value of the real property.
3. Section 10 of the Act is repealed and the following substituted:
Annual assessment roll
10. (1) An assessment roll shall be prepared annually between January 1 and August 31 by an assessor designated by the director or manager.
(2) Where, in a year, it appears to the director or manager that a roll cannot be properly completed by August 31, the manager or director shall apply to the minister for an extension of time for the completion of the roll.
(3) An application made under subsection (2) shall set out the reasons for the requested extension and shall state the period estimated to be necessary to complete the roll.
(4) The minister may extend the time for the completion of a roll for the period that he or she considers necessary.
4. Subsection 17(5) of the Act is repealed.
5. Section 18 of the Act is repealed.
6. Section 19 of the Act is repealed and the following substituted:
Effective date of assessment
19. For taxation purposes, an assessment or reassessment of real property shall be effective
(a) one year after the base date for real property located in a municipality; and
(b) 2 years after the base date for real property located in the city.
7. Subsection 25(2) of the Act is repealed and the following substituted:
(2) Notice referred to in subsection (1) shall be in the form prescribed by the director or manager and shall contain
(a) the actual value for which the real property has been assessed; and
(b) those other particulars that the director or manager considers appropriate.
8. Subsections 30(1) and (2) of the Act are repealed and the following substituted:
Appeal to commissioner
30. (1) A party objecting to or complaining of an omission from or an error in a roll may personally or by agent, serve notice of appeal to the city clerk or the director within 60 days from the date of the notice of assessment.
(2) Where a notice appealing the notice of assessment is not served upon the city clerk or director within 60 days of the date of the notice of assessment, there is considered to be no appeal.
9. Subsection 37(2) of the Act is repealed.
10. Section 45.1 of the Act is repealed.
11. Where a notice of assessment was issued before the coming into force of section 8 of this Act, subsections 30(1) and (2) of the Act as they existed before the coming into force of section 8 continue to apply as though those subsections were still in force.
12. Sections 1, 3, 6 and 8 of this Act come into force on January 1, 2020.