2nd Session, 58th General Assembly
Nova Scotia
51 Elizabeth II, 2002
The Honourable Angus MacIsaac
Minister of Service Nova Scotia and Municipal Relations
First Reading: May 2, 2002 (LINK TO BILL AS INTRODUCED)
Second Reading: May 9, 2002
Third Reading: May 30, 2002 (WITH COMMITTEE AMENDMENTS)
Royal Assent: May 30, 2002
Be it enacted by the Governor and Assembly as follows:
1 (1) Subsection 2(1) of Chapter 23 of the Revised Statutes, 1989, the Assessment Act, as amended by Chapter 19 of the Acts of 1990, Chapter 18 of the Acts of 1998 and Chapter 9 of the Acts of 2000, is further amended by
(a) adding immediately after subclause (aa)(v) the following subclause:
(va) all pipeline for the transportation, transmission or distribution of petroleum, petroleum products, natural gas, hydrocarbons or any other thing, including all fixtures and attachments necessary to operate the pipeline, and
(A) all valves, couplings, cathodic protection apparatus, protective coatings, casings, cleanouts, fastenings and appurtenances,
(B) any section, part or branch of any pipeline,
(C) any easement or right of way used by a pipeline company,
(D) any interest of the owner of the pipeline in real property on, in, under, along or across which pipe is located,
and
(b) adding immediately after clause (t) the following clauses:
(ta) "shelter" means to protect from the elements, from injury or from escape or to provide refuge from the weather, danger, attack, pursuit, interference or observation, notwithstanding, where a structure actually provides shelter, that the purpose of the structure may not be to shelter its contents;
(u) "structure" means an improvement consisting of one or more component parts that are affixed to or permanently resting upon land or buildings and that enhance the value of the land or buildings or improve their usefulness for the purposes for which they are used and, without limiting the generality of the foregoing, includes all fixtures and attachments necessary to operate the improvement, all haulage, labour, engineering and overheads and any pipeline, gas plant, fractionation plant, slugcatcher, oil refinery, petroleum industrial plant, natural gas industrial plant, hydrocarbon plant and related petro-chemical industrial plant and all fixtures and attachments necessary to operate the foregoing but, for greater certainty, does not include machinery and equipment as defined in subsection (1) of Section 43 or property, including vehicles or any machinery, equipment, appliances, storage and working tanks or thing, including their foundations and footings, that is portable or attached to the structure or a building only for safety or security;
(2) Section 2 of Chapter 23, as amended by Chapter 19 of the Acts of 1990, Chapter 18 of the Acts of 1998 and Chapter 9 of the Acts of 2000, is further amended by adding immediately after subsection (2) the following subsection:
(3) For greater certainty, the definition of "structure" does not affect the application of subsections (4) and (5) of Section 42 and Sections 43 and 43A respecting the phase-out of the taxation of machinery and equipment.
2 Section 11 of Chapter 23 is amended by adding immediately after subsection (1) the following subsection:
3 Section 179A of Chapter 23, as enacted by Chapter 9 of the Acts of 2000, is amended by adding "(1)" immediately after the Section number and adding the following subsection:
4 Section 14 of Chapter 302 of the Revised Statutes, 1989, the Municipal Grants Act, as amended by Chapter 35 of the Acts of 2001, is further amended by adding immediately after subsection (5) the following subsection:
(6) Where
(a) the total assessed value of a person's properties in a municipality included in the uniform assessment of the municipality for a taxation year, including any business occupancy assessments calculated with respect to the properties, is reduced as a result of assessment appeals by an amount that is three per cent or more of the municipality's uniform assessment that was calculated using that value; and
(b) all assessment appeals by that person respecting the properties included in that value have been determined or abandoned, including any appeals from those determinations,
the uniform assessment for the area that is the municipality shall be calculated to reflect the reduction by deducting the amount of the reduction related to the earliest taxation year so long as
(c) the amount has not already been deducted in calculating the municipality's uniform assessment for this or a previous taxation year;
(d) reductions related to different taxation years are deducted in successive taxation years to ensure that the uniform assessment is only reduced for one taxation year for any one person assessed; and
(e) the assessment appeals are determined or abandoned on or after the first day of November, 2001.
5 For greater certainty and notwithstanding the Interpretation Act, the amendments to Chapter 23 contained in this Act shall not be considered by any person, court or other body in interpreting Chapter 23 with respect to any municipal taxation year to which the amendments do not apply.
6 Sections 1 and 2 apply to the municipal taxation year beginning April 1, 2002, and subsequent municipal taxation years.