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Legislative Assembly of New Brunswick
Status of Legislation - First Reading Bill
An Act to Amend the Assessment Act
 
Legislature :
55
Session :
1
Bill No. :
35
Member :
Hon. Mr. Mockler
First Reading :
2004-3-31
Second Reading :
2004-4-2
Committee of the Whole :
2004-5-4
Amended :
Third Reading :
2004-5-5
Royal Assent :
2004-5-28
Download PDF :
  Bill 35         
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Text of Bill :
Her Majesty, by and with the advice and consent of the Legislative Assembly of New Brunswick, enacts as follows:



1                           Paragraph 4(1)(a) of the Assessment Act, chapter A-14 of the Revised Statutes, 1973, is amended by striking out "that portion of other real property owned by a church or religious order" and substituting "that portion of other real property owned by a religious organization prescribed by regulation, a church or a religious order".



2                           Section 40 of the Act is amended



(a)               in subsection (1) by adding after paragraph (e.31) the following:



(e.32)       prescribing religious organizations for the purposes of paragraph 4(1)(a);



(b)               by adding after subsection (1.22) the following:



40(1.23)       A regulation made under paragraph (1)(e.32) for the purposes of the year 2004 may be retroactive in its operation to January 1, 2004.



3                           This Act shall be deemed to have come into force on January 1, 2004.



EXPLANATORY NOTES



Section 1



The existing provision reads as follows:



4(1)                   All real property in New Brunswick is liable to assessment and taxation, subject to the following exemptions from taxation:



(a)               real property owned by a church for use as a residence for priests, ministers, rabbis or commissioners and staff officers of the Salvation Army and that portion of other real property owned by a church or religious order and used solely for religious, educational or charitable purposes, including burying grounds and church halls from which only revenue for church purposes is derived;



Section 2



(a)               Regulation-making authority is added. The amendment is consequential on the amendment made in section 1 of this amending Act.



(b)               New provision.



Section 3



Commencement provision.
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Legend
* Private Bill
** Bill referred to Standing Committee on Law Amendments
+ Private Member's Public Bill
++ Motion for second reading defeated
+++ Debate at second reading adjourned
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