Third Session, 45th

General Assembly

55 Elizabeth II,

BILL 52

AN ACT RESPECTING THE ASSESSMENT

OF REAL PROPERTY FOR THE PURPOSE OF THE

IMPOSITION OF REAL PROPERTY TAXES

Received

and Read the First Time .................................... November

29 , 2006

Second

Reading ............................................................... December 5, 2006

Committee ............................... . ....................

Amendment

December 7, 2006

Third

Reading ................................................................ . .

December 7, 2006

Royal

Assent ...................................................................................................

HONOURABLE JACK

BYRNE

Minister of

Municipal Affairs

Ordered to be printed by

the Honourable House of Assembly

EXPLANATORY NOTES

The purpose of this Bill is to

consolidate the law with respect to assessments of property for the purpose of

municipal taxation.

Previously, real property assessments

were carried out under separate statutes, the Assessment Act and the St. John's Assessment Act.

A BILL

AN ACT RESPECTING THE ASSESSMENT OF REAL

PROPERTY FOR THE PURPOSE OF THE IMPOSITION OF REAL PROPERTY TAXES

Analysis

Short title

Definitions

PART

ASSESSMENT

Assessment of real property

Visual examination

Assessment remains in effect

Duties of director or manager and

assessors

Right to access

Requested information

Assessor not bound by returns

Annual assessment roll

Contents of a roll

Against whom real property assessed

Crown or other exempted real property

Annual return of railway company

Life estate

Real property of deceased person

Assessment of real property

Special purpose property

Effective date of assessment

Revision of assessment

Roll transmitted to clerk

Correction of roll

Duty to report

Supplementary assessment

Notice of assessment

Delivery of assessment notice

Roll open for inspection

No exception from assessment

PART

ASSESSMENT APPEALS

Interpretation

Appeal to commissioner

Notice of hearing

Appointment of commissioner

Commissioner to hear appeals

Sittings of commissioner

Proceedings at appeal

Proceedings without appearance of

parties

Powers of commissioner

Notification of determination

Appeal to Trial Division

Defence barred

PART

III

GENERAL

Conveyance etc. of real property

Change in name

Failure to perform duty

Disclosure of information

Liability for actions in good faith

Fees and forms

Penalty for not providing information

Consequential amendments

Transitional

Repeal

Commencement

Be it enacted by the Lieutenant-Governor and

House of Assembly in Legislative Session convened, as follows:

Short title

1. This

Act may be cited as the Assessment Act,

Definitions

2. In

this Act

(a) "actual value" means that value

being the market value of the fee simple interest in the real property;

(b) "agency" means the corporation incorporated under the Corpo r ations Act to conduct, in municipalities, assessments under

this Act;

(c) "assess" means to value real

property for tax purposes, and "assessment" has a corresponding

meaning;

(d) "assessment roll" means the record,

including an electronic record, of assessed real property values and related

information compiled under this Act;

(e) "assessor"

means a person designated by the director or manager as an assessor to conduct assessments under this

Act;

(f) "base date" means the more recent of

(

i) January 1, 2005 , or

(ii) January 1 of every 3rd year after 2005,

which date shall be used in determining

the actual value of real property or where the real property is a special

purpose property, the replacement value of that real property;

(g) "board" means the board of directors

of the agency;

(h) "building" includes those structures

commonly known as mobile homes or trailers that are adapted for use as residences,

shops, offices or the like;

(i) "building service systems" means

heating and air conditioning systems and other systems that form part of the

structure;

(j) "city" means the city of St. John's as

incorporated under the City of St. John's Act;

(k) "clerk" means a clerk as defined by

the Municipalities Act, 1999 and

includes the clerk of the City of Corner

Brook , the clerk of the City

of Mount Pearl and the clerk of the City of St. John's ;

(l) "commercial property" means all real

property other than residential property;

(m) "commercial tenant" means a tenant

of a commercial property;

(n) "commissioner" means an assessment

review commissioner appointed under this Act;

(o) "council" means a town council or

regional council established or continued under the Municipalities Act, 1999 and includes the Corner Brook City

Council, the Mount Pearl City Council and the St. John 's

Municipal Council;

(p) "director"

means the executive director of the agency;

(q) "manager" means the Manager of

Assessments for the city;

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

Act;

(s) "municipality" means a town or

region established or continued under the

Municipalities Act, 1999 and includes the City of Corner Brook and

the City of Mount Pearl;

(t) "real property" means

(

i) land or an interest arising from land, and

includes land under water,

(ii) land 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,

(iii) where a building is erected on land under a

lease, licence or permit, that building may, for the purpose of this Act, be

treated as real property separate from the land, and

(iv) a mobile home;

(u) "residential property" means real

property that is used or designated for use as a domestic establishment in

which one or more persons usually sleep and prepare and serve meals and includes

land or buildings that are appurtenant to the real property;

(v) "storage facilities" includes bulk

storage facilities and storage tanks including fermentation tanks and other

tanks used in conjunction with the operation of the real property or facility;

(w) "taxes" means, unless otherwise

stated, taxes, rates, licence fees, assessments or other indebtedness to a

council or the city; and

(x) "tenant" includes an occupant and

the person in possession other than the owner.

PART I

ASSESSMENT

Assessment of real

property

(1) Where

a tax is imposed on real property by the city or a council, all the real

property in the city or a municipality, whether or not it is subject to

taxation, shall be assessed in accordance with this Act, but if the real

property is not assessed the failure to assess that real property does not

affect the validity of the assessment of the remaining real property in the city

or a municipality.

(2) Real property shall be assessed as either

(

a) commercial property;

(

b) residential property; or

(

c) partly residential and partly commercial property.

(3) Where a building is erected on land under

lease, licence or permit that building may for the purpose of this Act be

assessed as real property separate from the land.

Visual

examination

4. Where

the assessor is not in receipt of information to indicate that alterations have

taken place which may significantly affect the real property's value, the

assessor may dispense with an inspection of it.

Assessment

remains in effect

5. An

assessment of real property in effect in the city or a municipality on January 1, 2007 remains valid until a new assessment has been conducted under this

Act.

Duties of director

or manager and assessors

(1) The

director or manager shall supervise the assessment of real 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 the city

and all municipalities in the province.

(2) An assessor shall conduct assessments of real

property in accordance with this Act.

(3) The

director or manager may, where he or she considers it to be appropriate, direct

that an assessment of real property be carried out by a person not employed by

the city or the agency.

Right to access

(1) An

assessor or a commissioner may, at reasonable times, without a warrant, enter real

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 real 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 give to the assessor

or commissioner all the information in that person's knowledge or possession

which may assist 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 the real 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) A person to whom a written request for

information has been delivered by mail, electronically or in person by an

assessor or a commissioner shall, within 45 days after the delivery, 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 which that person is unable to provide.

Requested information

(1) A

person shall give to the assessor all information requested by the assessor for

the purpose of enabling the assessor to properly assess the real property of

that person.

(2) A person who is the owner or occupier of real

property subject to taxation or the agent of an owner or occupier shall provide

to the assessor on demand conveyances, leases, assignments, appraisals 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 who is 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.

Assessor not

bound by returns

(1) An

assessor or a commissioner is not bound by information given under

section 7 or

8, nor shall that information excuse the assessor or commissioner from making

an inquiry to ascertain its correctness.

(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 or in the case

of special purpose property, the reproduction cost of the real property.

(3) An assessor may omit from the assessment roll

a person's name or real 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 real property.

Annual assessment

roll

(1) An

assessment roll shall be prepared annually between January 1 and September 30

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 September 30,

(

a) the manager shall apply to the city; or

(

b) the director shall apply to the board

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 city or the board may extend the time for

the completion of a roll for the period that may be necessary.

Contents of a

roll

11. After

diligent inquiry an assessor shall set down in a roll with respect to the real

property

(

a) the address of that real property;

(

b) the owner of that real property;

(

c) the assessed value of that real property; and

(

d) other particulars of the real property

required by the director or manager.

Against whom real

property assessed

(1) Real

property shall be assessed against an owner and against a commercial tenant,

where there is one.

(2) Where real property is owned by more than one

person and the names of all the owners are not known, the real property shall

be assessed against those owners who are known.

(3) Notwithstanding subsection (1), where real

property is occupied and the owner is not known, the real property shall be

assessed against the tenant.

Crown or other

exempted real property

13. A

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.

Annual return of

railway company

14. A

railway company shall transmit annually, before February 1 in a year, 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

(

c) the address of the office to which assessment

notices may be sent.

Life estate

15. Real

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 real 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.

Real property of

deceased person

(1) Where

the owner of real 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 (1) is unknown, the last

registered address of the deceased owner shall be entered on the roll.

(3) Where an assessor becomes aware that real

property is under the control of a person as executor, administrator, trustee,

guardian or agent, the real property shall be assessed against that person as

owner, and the assessment of that real property shall be kept separate and distinct

from the assessment of other real property held by that person in that person's

own right, and where there is more than one person exercising control over the real

property in a representative capacity, notice given to one of them under this

Act is sufficient.

(4) Where an assessor becomes aware that an owner

of real 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.

Assessment of real

property

(1) An

assessor shall assess real property at actual value.

(2) The actual value of the real property under

subsection (1) shall be made by determining the actual value of the real

property as of the base date.

(3) In forming an assessment for the purpose of

subsection (1) an assessor shall have regard to the assessment of other

properties in the city or municipality being assessed to ensure that the

taxation falls in a uniform manner upon the real property that is subject to

taxation in the city or municipality.

(4) An assessor may assess buildings, structures

or portions of them that are in the process of construction, alteration or

enlargement at actual value and include the assessment on the next annual

assessment roll.

Special purpose property

(1) In

this

section

(a) "reproduction cost" means the cost,

less physical depreciation, required to construct a reasonably identical replacement

of the real 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 real

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 special

purpose property.

(3) Notwithstanding subsection (2), land on which

special purpose property is located shall be assessed in accordance with

section 17 based on actual value.

Effective date of

assessment

19. For

taxation purposes, an assessment or reassessment of real property under this

Act becomes effective 2 years after the base date.

Revision of assessment

(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 real property to be assessed.

(2) An assessment of real property in the city or

municipality may be revised where, in the sole opinion of the director or

manager, it is necessary to do so.

Roll transmitted

to clerk

21. Upon

completion of a roll, the director or manager shall transmit a copy of the roll

to the appropriate clerk.

Correction of

roll

(1) The

assessor, after the completion of a roll, may correct an error or omission in

an assessment or alter the assessment.

(2) Where a correction is made under subsection

(1), the assessor shall mail or deliver to the person assessed a revised notice

of assessment and shall inform the clerk.

(3) The clerk shall make the appropriate revisions

to the assessment roll and record on the roll the date on which the revised

notice was sent.

(4) Part II applies, with the necessary changes,

to appeals in respect of a revised assessment referred to in subsections (1)

and (2).

Duty to report

(1) A

person who

(

a) alters, erects, constructs, extends, enlarges

or makes an addition to real property; or

(

b) starts or resumes a business

shall, within 30 days from the day on

which the person completed altering, erecting, constructing, extending,

enlarging or making an addition to real property or started or resumed a business,

give written notice to the clerk setting out the address of that real property

or business.

(2) The clerk shall notify the assessor who shall 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).

(3) A person who does not give the notice required

under subsection (1) is guilty of an offence.

Supplementary

assessment

(1) Following the completion of a roll, an assessor shall,

where it is considered necessary to do so by the director or manager, make a supplementary

assessment with respect to real property where, since the completion of the

roll,

(

a) a building or structure has been altered, erected,

constructed, extended, enlarged or has had an addition made to it 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;

(

c) an exemption from taxation has stopped

applying;

(

d) a change in use has occurred;

(

e) a person has started or resumed a business; or

(

f) real property has been omitted from the

assessment made under

section 17.

(2) The assessor shall give written notice of the supplementary

assessment to the person assessed under this section.

(3) Each supplementary assessment shall be recorded

on the roll.

(4) The provisions of this Act providing for notices

and appeals in respect of assessments apply to supplementary assessments in the

city or a municipality.

Notice of assessment

(1) The

assessor shall cause a notice of assessment to be delivered by mail, electronically

or in person to a person named in a roll.

(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;

(

b) the reproduction cost where the real property

is a special purpose property; and

(

b) those other particulars that the director or

manager considers appropriate.

(3) The date on the roll shall correspond to the

date of the notice.

Delivery of assessment

notice

(1) The

notice referred to in

section 25 shall be delivered by mailing it to the last

known address of the person as shown on the roll, including the last known

electronic address, where the notice is delivered electronically.

(2) Where the address of the person is not known,

the notice shall be retained on file with the clerk of the city or municipality

where the real property is located, and the retention of the notice on file

shall be considered to be delivery of that notice.

Roll open for inspection

The roll shall be available and open for inspection in the office of the clerk

during regular office hours and may be available electronically through the

Internet in a form determined by the director or manager.

No exception from

assessment

28. No

exception from assessment is conferred by reason of error, omission or

mis-description in a notice, document or record issued, prepared or maintained

by the director or manager under this Act or by the reason of the non-receipt

of a notice by a person.

PART II

ASSESSMENT APPEALS

Interpretation

29. In

this Part, "party" means the real property owner, commercial tenant, the

city, a municipality or the agency.

Appeal to commissioner

(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 30 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 30 days of the date

of the notice of assessment, there is considered to be no appeal.

(3) An appellant shall, in writing, file an appeal

of the notice of assessment

(

a) where the real property is located in the

city, with the city clerk; or

(

b) where the real property is located in a

municipality, with the director of the agency.

(4) A fee may be required to file an appeal under

this section, and the fee shall be paid in the manner determined by the

director or manager.

(5) An appeal filed under this

section shall

(

a) state the nature of the appeal in general

terms;

(

b) identify the real property in respect of which

the appeal is made; and

(

c) provide

(

i) an address to which notices provided for in

this Act may be delivered or mailed, and

(ii) the name and address of an agent who may be

representing a party to the proceeding.

(6) An appellant may withdraw an appeal at any

time, but the fee paid in connection with the appeal may only be refunded where

the appeal has been withdrawn at least 10 days before the hearing.

Notice of hearing

(1) A

commissioner shall cause to be delivered or mailed to each party to an appeal a

notice of the time and place of the hearing at least 10 days before the day

fixed for the appeal to be heard.

(2) A delay in giving or failure to give notice

shall not invalidate an appeal hearing of the commissioner so long as notice of

the time and place of hearing has been given directly to the appellant.

Appointment of commissioner

(1) A

municipality or the city shall, by resolution, prior to January 31 in a year,

appoint a commissioner.

(2) A

municipality shall, not more than 14 days after the appointment of a commissioner

under subsection (1), notify the director of the appointment of the commissioner.

(3) A commissioner holds office until he or she

resigns or is dismissed.

(4) A commissioner appointed under subsection

(1) shall be compensated under the terms negotiated between the commissioner and the

city or municipality that made the commissioner's appointment.

(5) The city or municipality that made the

appointment may dismiss a commissioner from office.

(6) A commissioner shall not during his or her

term of office

(

a) be a member of the council of the city or

municipality which appointed him or her;

(

b) be an employee of the city or an employee of

the council of the municipality which appointed him or her; or

(

c) receive a fee or retainer from the city or the

municipality other than the remuneration provided for under this Act.

(7) Where a commissioner is unable to perform his

or her duties due to illness or another cause as determined by the municipality

or the city, the municipality or the city 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.

(8) A commissioner shall ensure that a record of

all proceedings is taken, which may include an electronic record, and shall

certify all records taken as true and correct records of the proceedings.

(9) A copy of proceedings, where purported to be

signed by a commissioner is, in the absence of evidence to the contrary, proof

of the proceedings and shall be received in evidence by a court in the province

without proof of the signature of the commissioner on the proceedings.

Commissioner to

hear appeals

33. At

the time fixed for appeals the commissioner shall hear the appeals made in

accordance with this Act.

Sittings of commissioner

(1) A commissioner shall fix the times that he or she shall sit for determination

of appeals under this Part.

(2) The first sitting of a commissioner shall be

as soon as practicable.

(3) A commissioner may grant an adjournment or

postponement of an appeal hearing but all appeals filed under

section 30 shall

be decided on or before March 15 in the year following delivery of the original

assessment notice, except with the agreement of all parties.

(4) Where a commissioner grants an adjournment or

a postponement of an appeal hearing, the commissioner shall at the time of

granting the adjournment or postponement, set a date and time for holding the

appeal hearing, except with the agreement of all parties.

Proceedings at appeal

(1) A

commissioner may summon witnesses to attend and give evidence and produce

documents at an appeal hearing.

(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 an appeal

hearing 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 $50 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.

(4) For the purpose of holding an inquiry under

this Act, a commissioner has all the powers of a commissioner under the Public Inquiries Act .

(5) In the conduct of an inquiry or a hearing, a commissioner

is not bound by the rules of evidence.

(6) In the discretion of the commissioner, parties

to the appeal may submit written arguments or present arguments by telephone,

teleconference or other electronic means which would enable the parties to

participate in the appeal hearing instantaneously and simultaneously.

(7) All information provided under subsection

(6) shall be considered to have been provided in the same manner as evidence before

the commissioner during the hearing of an appeal in person.

(8) The commissioner may make a determination on

the matter based on written or oral submissions.

Proceedings

without appearance of parties

(1) Where

a party to an appeal fails to appear either in person or by an agent, a commissioner

may proceed in the party's absence.

(2) The commissioner may decide it is not

necessary to hear the appellant, respondent or assessor except where the

commissioner considers it necessary or appropriate, or where evidence is

offered by or on behalf of either party.

Powers of commissioner

(1) A

commissioner, after hearing the evidence, shall confirm or amend the assessment

appealed against by increasing or decreasing it but the commissioner shall not

amend an assessment only on the ground that it is above or below the actual

value if the assessment bears a just and fair relation to the value at which

other properties are assessed in the city or a municipality.

(2) Notwithstanding subsection (1), where a property

has been assessed as a special purpose property under

section 18, a commissioner,

after hearing the evidence, shall confirm the assessment appealed against or

amend it by increasing or decreasing it where the commissioner believes that it

is above or below the reproduction cost of the property.

(3) A commissioner shall not amend an assessment

unless an appeal has been made in accordance with this Act but the commissioner

may recommend to an assessor that an existing assessment of real property or of

a class of real property or of all properties within a particular area be

reviewed.

(4) A commissioner, after hearing from the parties

and any witnesses produced, shall decide the matter and shall provide reasons

in writing to the parties to the appeal.

(5) The commissioner shall not award costs against

a party to an appeal or to another person.

Notification of determination

(1) Where

a commissioner has heard and decided an appeal, a commissioner shall cause to

have mailed or delivered to the parties a notice of the decision in the appeal

not later than 15 days after that decision has been made.

(2) A notice of a decision under subsection

(1) may be mailed or delivered by electronic means.

(3) Where a commissioner amends an assessment in

favour of an appellant, the clerk shall refund a fee paid under subsection

30(4).

Appeal to Trial

Division

(1) A

party aggrieved by a decision of a commissioner may appeal from that decision

to a judge of the Trial Division in the judicial centre in which the real property

is located upon giving written notice to all parties and to the Trial Division

within 30 days after the mailing or delivery to that person of the decision of

the commissioner.

(2) The practice and procedure relating to appeals

under the Judicature Act, and the Rules of the Supreme Court, 1986 apply

to proceedings under this section.

(3) An appeal of a decision of a commissioner

under subsection (1) may be made on a question of law or jurisdiction.

(4) A commissioner may be represented by counsel

and heard on an appeal under this section.

(5) The court shall either confirm or vacate the decision

of the commissioner and where vacated the court shall refer the matter back to

the commissioner with the opinion of the court as to the error in law or

jurisdiction and the commissioner shall deal with the matter in accordance with

that opinion.

Defence barred

40 . An

issue or matter that could have been raised by way of appeal to the commissioner

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 or a municipality.

PART III

GENERAL

Conveyance etc.

of real property

(1) Where

there is a conveyance or an assignment of a lease of real property situated in the

city or a municipality, the clerk shall enter on the roll the name of the

person to whom the real 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 real

property.

(2) An owner of a freehold or leasehold real

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 real

property is situated in the city or a municipality, in writing of the sale or

transfer within one month after the date of it and set out in the notification

particulars showing the location, description, boundaries and measurements of

the real property, the name and address of the purchaser and, in the case of a

sale, the purchase price paid for the real property.

Change in name

42. Where

a person, business or corporation changes his or her name or the name of the

business or corporation, the name change shall be reported to the city or a municipality

as soon as practicable, and the city or a municipality may require proof of the

name change in the form that the city or a municipality may determine.

Failure to

perform duty

43. 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.

Disclosure of information

(1) An assessor or another person who in the course of duties imposed by this Act

or otherwise as an employee of the city or a municipality has acquired or has

access to information provided by a person for the purpose of helping in the

determination of the value of real 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.

Liability for

actions in good faith

45. An action for damages does

not lie against the city, a municipality, the agency, the director, the

manager, an assessor or a commissioner for a proceeding initiated or taken in

good faith under this Act, for

an act or failure to act in good faith in

carrying out his or her duties or obligations under this Act, or a decision or

order made or enforced in good faith under this Act.

Fees and forms

46. The

city or board may set fees and establish forms for the purpose of this Act.

Penalty for not

providing information

(1) A

person who refuses entry to an assessor or a commissioner as required by

section 7 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 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 one month.

(2) A person who knowingly states anything false

in information delivered or provided orally or in writing under this Act 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 one

month.

(3) A person who, having been required to provide

information under this Act, does not provide the information 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 to

provide the information and in default of payment to imprisonment for a period

not exceeding one month.

(4) Notwithstanding that a person has not been

charged with an offence, a person who refuses to permit an assessor or a

commissioner to enter real property or to provide information under this Act

shall not be entitled to appeal an assessment of real property under this Act

(

a) in the year in which access was refused or the

information requested was not provided; or

(

b) in any year, unless access is granted or the

information is provided before the delivery of the assessment notice for that

taxation year.

(5) Each day a person continues an action referred

to under subsection (1) constitutes a separate offence and the person is liable

on

summary conviction to a fine of not less than $50 for each day and in default

of payment, to imprisonment for a period of not less than one month.

Consequential

amendments

(1) The

Schedule to the Citizens' Representative Act is amended

by deleting the line "Municipal Assessment Agency referred to in the Assessment Act " and substituting

the reference "Municipal Assessment Agency referred to in the Assessment Act, 2006 ".

(2) The City

of Corner Brook Act is amended

(

a) in paragraph 137(b), by deleting the reference

" Assessment Act " and

substituting the reference " Assessment

Act, 2006 ";

(

b) in subsection 141(2), by deleting the

reference " Assessment Act "

and substituting the reference " Assessment

Act, 2006 ";

(

c) in subsections 143(1), (2) and (3), by

deleting the reference " Assessment

Act " and substituting the reference " Assessment Act, 2006 "; and

(

d) in subsection 277(11), by deleting the

reference " Assessment Act "

and substituting the reference " Assessment

Act, 2006 ".

(3) The City

of Mount Pearl Act is amended

(

a) in subsection 129(1), by deleting the reference

" Assessment Act " and

substituting the reference " Assessment

Act, 2006 ";

(

b) in paragraph 136(b), by deleting the reference

" Assessment Act " and

substituting the reference " Assessment

Act, 2006 ";

(

c) in subsection 140(2), by deleting the

reference " Assessment Act "

and substituting the reference " Assessment

Act, 2006 ";

(

d) in subsections 142(1), (2) and (3) by deleting

the reference " Assessment Act "

and substituting the reference " Assessment

Act, 2006 ";

(

e) in subsection 277(11), by deleting the reference

" Assessment Act " and

substituting the reference " Assessment

Act, 2006 ".

(4) The Municipalities

Act, 1999 is amended

(

a) in subsection 104(1), by deleting the

reference " Assessment Act "

and substituting the reference " Assessment

Act, 2006 ";

(

b) in paragraph 113(a), by deleting the reference

" Assessment Act " and

substituting the reference " Assessment

Act, 2006 ";

(

c) in subsection 117(2), by deleting the

reference " Assessment Act "

and substituting the reference " Assessment

Act, 2006 ";

(

d) in subsections 119(1), (2) and (3), by

deleting the reference " Assessment

Act " and substituting the reference " Assessment Act, 2006 ";

(

e) in subsections 121(1), (2) and (3) by deleting

the reference " Assessment Act "

and substituting the reference " Assessment

Act, 2006 "; and

(

f) in subsection 123(2), by deleting the

reference " Assessment Act "

and substituting the reference " Assessment

Act, 2006 ".

Transitional

(1) Where a notice of assessment has been

issued under the Assessment Act or the

St. John's Assessment Act before the coming into force of this Act, the

provisions of the Assessment Act or

the St. John's Assessment Act, as

appropriate, shall apply.

(2) Where a notice of assessment is issued after

the coming into force of this Act, the provisions of this Act shall apply.

Repeal

The

Assessment Act is repealed.

Commencement

51. This Act shall come into force on January 1, 2007 .

Earl G. Tucker, Queen's Printer