BILL NO. 55

(as introduced)

2nd Session, 58th General Assembly
Nova Scotia
50 Elizabeth II, 2001

Private Member's Bill

Assessment Act
(amended)

Graham Steele
Halifax Fairview

First Reading: May 15, 2001

(Explanatory Note)

Second Reading:

Third Reading:

This Bill amends the Assessment Act to permit, at the discretion of a municipal council relief from municipal property taxes where a building is destroyed by fire or another cause.

Be it enacted by the Governor and Assembly as follows:

1 Chapter 23 of the Revised Statutes, 1989, the Assessment Act, is amended by adding immediately after Section 5 the following Section:

5A (1) Notwithstanding any other Section of this Act, where a building is destroyed or partially destroyed by fire or otherwise and the assessment of the property on which the building is or was situate does not reflect that the building was destroyed or partially destroyed, the council may, upon application to the clerk, reduce the taxes payable in respect of that property to such extent as the council considers appropriate in the circumstances.

(2) Where the taxes have been paid in whole or in part before the destruction or partial destruction of the building, the municipality may reimburse any overpayment resulting from any reduction of taxes granted by the council.

(3) Upon a request by the clerk, the Director shall re-assess a property for the purpose of this Section.

2 This Act has effect on and after January 1, 1999.