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Municipal Law Amendment (2000) Act (amended)

BILL NO. 42

1st Session, 58th General Assembly
Nova Scotia
49 Elizabeth II, 2000



Government Bill



Municipal Law Amendment (2000) Act



The Honourable Angus MacIsaac
Minister of Housing and Municipal Affairs



First Reading: April 10, 2000

(Explanatory Notes)

Second Reading: April 17, 2000

Third Reading: June 8, 2000 (WITH COMMITTEE AMENDMENTS)

Explanatory Notes

Clause 1 sets out the short title of the Act.

Clause 2 adds to the Assessment Act definitions of "aquaculture property" and "resident", amends the definitions of "residential property" and "resource property" and provides that a person who files an income tax return as a resident of the Province is deemed to be a resident for the purpose of Sections 46 and 47 of that Act which provide an exemption for farm property and forest property.

Clause 3 removes the total exemption from taxation for a railway.

Clause 4 provides for a partial exemption from taxation for a main railway operating right of way.

Clause 5 permits an assessor or other person appointed pursuant to the Assessment Act to take a leave of absence to run for or serve on a municipal council.

Clause 6 provides for the assessment of a pipeline.

Clause 7 provides that only farm property owned by a resident of the Province is exempt from taxation.

Clause 8 provides that only forest property owned by a resident of the Province is exempt from taxation.

Clause 9 enables the Director of Assessment to correct errors in assessment accounts during the course of the year.

Clause 10 provides that a regional assessment appeal court may sit at a place determined by the Minister of Housing and Municipal Affairs or a place agreed to by all parties to the appeal.

Clause 11 provides that the Director of Assessment may direct that an appeal of a residential property consisting of four or more units or of a commercial property proceed directly to the Nova Scotia Utility and Review Board.

Clauses 12 and 13 require the Director to send out a notice of confirmation where the Director is not changing anything with respect to the appeal.

Clause 14 enables the Minister to establish, by regulation, an alternative dispute-resolution process for the hearing and determination of appeals pursuant to the Assessment Act.

Clause 15 provides that an appeal shall be dismissed if the appellant fails to appear in person or in writing.

Clause 16 provides that where an appellant fails to appear before the assessment appeal court either in person or in writing, no appeal of the decision of the court may be made to the Nova Scotia Utility and Review Board.

Clause 17 provides that the appellant shall file a notice of appeal with the Nova Scotia Utility and Review Board and the Board, rather than the appellant as at present, shall serve the notice on the relevant parties. This procedure is similar to the procedure in the Municipal Government Act.

Clause 18 deals with the confidentiality of information held by the Director of Assessment.

Clauses 19 and 20 permit the Minister to prescribe the base cost and depreciation rate for the purpose of Section 32A of the Assessment Act.

Clauses 21 and 22 permit a municipal employee, other than the chief administrative officer of a municipality, to be a candidate in a municipal election and to serve as a municipal councillor if the employee takes a leave of absence.

Clause 23 repeals a provision in the Municipal Elections Act that is now unnecessary in view of the enactment, in 1999, of a provision that disqualifies from being nominated or serving as a municipal councillor any person who has, within five years preceding nomination day, been convicted of any corrupt practice or bribery.

Clause 24

(a) removes provisions in the Municipal Elections Act that require special advertising and the sending of notification cards where the list of electors is based on a permanent register of electors; and

(b) removes a provision in that Act that restricts the use of information contained in the National Register of Electors for election purposes only, since this matter is dealt with in Clause 25.

Clause 25 enables the Chief Electoral Officer for the Province to

(a) enter into an agreement with the Chief Electoral Officer for Canada for the supply of information from the National Register of Electors; and

(b) provide information to returning officers to be used to prepare preliminary lists of electors for municipal elections.

Clause 26 removes a requirement in the Municipal Elections Act that a preliminary list of electors be posted, on or before July 31st, in at least one conspicuous place in the polling district in which the polling division for which the list was prepared is located and replaces it with a requirement that the list be posted on or before July 31st in a municipal, provincial or federal government office or post office or similar office or building that is open to the public during office hours and that is in or as near as possible to the polling district in which the polling division for which the list was prepared is located.

Clause 27 permits municipalities to give lists of electors to the Chief Electoral Officer for the Province or the Chief Electoral Officer of Canada for the purpose of preparing a provincial list of electors, a federal list of electors or a permanent register of electors.

Clause 28 removes a requirement in the Municipal Elections Act that a nomination of a candidate for election to a school board must be accompanied by a certificate that there are no municipal rates or taxes owing by the candidate since the same requirement has been removed from the Education Act by the Municipal Government Act.

Clause 29 provides that, where a person's name has been left off the list of electors and on ordinary polling day the deputy returning officer grants that persons application to vote, that person's name may not be added to the final list of electors without that person's consent.

Clause 30 reduces from 25 to 10 the maximum number of votes that must be cast at an advance polling station in a municipal election in order for the ballots to be counted either at the place where the advance poll was held or at the office of the returning officer rather than at the ordinary polling station.

Clause 31 provides that, where a person's name has been left off the list of electors and the deputy returning officer at the advance poll grants that person's application to vote, that person's name may not be added to the list without that person's consent.

Clause 32 reduces from 25 to 10 the maximum number of votes that must be cast at an advance polling station in a school board election in order for the ballots to be counted by a counting officer appointed especially for that purpose rather than at the ordinary polling station.

Clause 33 amends the definitions of "administrator", "policy", "service commission" and "sewer" in the Municipal Government Act.

Clause 34 removes a reference in the Municipal Government Act to a "ward" in a town and replaces it with a reference to a "polling district".

Clause 35 provides that meetings of committees appointed by a municipal council are open to the public and clarifies that those matters that can be dealt with at a private meeting of council apply to committee meetings that are not public.

Clause 36 enables the chief administrative officer of a municipality to designate a person who is not an employee of the municipality to be the administrator of dangerous and unsightly premises.

Clause 37 adds a comma to clause 60(2)(c) of the Municipal Government Act so that the clause reads properly.

Clause 38 sets out the grant per acre for farm property to be paid for the fiscal year ending March 31, 2001, and for each subsequent year. This amendment follows the wording used in the Financial Measures (1998) Act.

Clause 39 permits a municipality to impose an additional tax on residential and resource property owned by a non-resident.

Clause 40 makes an amendment to Section 88 of the Municipal Government Act to clarify that Ministerial approval of borrowings applies to borrowings by a committee created by an intermunicipal services agreement.

Clause 41 requires a deed transfer tax affidavit to indicate whether the grantee is a non-resident and permits information contained in the affidavit to be disclosed in certain circumstances.

Clause 42 corrects a cross-reference in the Municipal Government Act.

Clause 43 enables a judge to make an order respecting a dog that is barking or running at large.

Clause 44 provides that a land-use by-law may regulate the location of a structure on a lot.

Clauses 45 and 46 make it clear that a refusal by a municipal council to approve a concept plan may be appealed to the Nova Scotia Utility and Review Board.

Clause 47 repeals a redundant Section in the Municipal Government Act respecting the mailing of municipal notices.

Clauses 48 and 49 clarify that deeds are not required for a subdivision plan that consolidates lots owned by the same person.

Clause 50 corrects a typographical error in the Municipal Government Act.

Clause 51 clarifies that Section 318 of the Municipal Government Act prohibiting obstructions on streets is subject to other provisions of the Act that deal with the use of streets.

Clause 52 makes the provision of the Municipal Government Act dealing with the service of notice on the owner of a dangerous or unsightly property the same as other provisions of the Act dealing with the service of notices.

Clauses 53 and 54 remove references in the Municipal Government Act to "residents" and replace them with references to "electors".

Clause 55 provides that a committee created by an intermunicipal services agreement falls under the provisions of the Municipal Government Act dealing with Ministerial approval.

Clause 56 clarifies that approval of the Minister of Housing and Municipal Affairs is only required for actions taken by a municipality.

Clause 57 corrects a typographical error in the Municipal Government Act.

Clause 58 makes a wording change in clause 491(b) of the Act so that the wording is consistent with language used elsewhere in the Act.

Clause 59 provides that a person who is guilty of removing or defacing a notice or order posted pursuant to the Municipal Government Act is liable to a penalty of not less than one hundred dollars nor more than five thousand dollars. At present, a person guilty of such an offence is liable to a penalty of not less than five thousand dollars.

Clause 60 sets out the methods that may be used by a municipality when serving notices under the Municipal Government Act.

Clause 61 corrects an error in the citation of a spent Act that was to be repealed when the Municipal Government Act was passed.

Subclause 62(1) provides that Clause 4 has effect on and after October 1, 1993.

Subclause 62(2) provides that Clauses 6, 10, 11 and 14 have effect on and after January 1, 2000.

An Act to Amend Chapter 23
of the Revised Statutes, 1989,
the Assessment Act,
Chapter 300 of the Revised Statutes, 1989,
the Municipal Elections Act,
and Chapter 18 of the Acts of 1998,
the Municipal Government Act

Be it enacted by the Governor and Assembly as follows:

1 This Act may be cited as the Municipal Law Amendment (2000) Act.

PART I

ASSESSMENT ACT

2 Section 2 of Chapter 23 of the Revised Statutes, 1989, the Assessment Act, as amended by Chapter 19 of the Acts of 1990 and Chapter 18 of the Acts of 1998, is further amended by

(a) adding "(1)" immediately after the Section number;

(b) relettering clause (a) as (aa) and adding immediately before clause (aa) the following clause:

(a) "aquaculture property" means the land, land covered by water and complementary buildings used for aquaculture purposes, but does not include any residential property or the land used in connection with residential property;

(c) adding immediately after clause (q) the following clause:

(qa) "resident" means, in the case of a natural person, a person or persons who are ordinarily resident in the Province for more than one hundred and eighty-three days in a calendar year and who own or are the beneficial owners of fifty per cent or more of the property or, in the case of a corporation, a corporation in which the majority of the issued and outstanding shares are owned or beneficially owned by persons who are ordinarily resident in the Province for more than one hundred and eighty-three days in a calendar year and whose head office is in the Province, and includes corporations registered to do business in the Province that own fifty thousand acres or more of forest property in the Province;

(d) adding "or an apartment hotel" immediately after "public" in the last line of clause (r);

(e) adding immediately after subclause (s)(i) the following subclause:

(ia) aquaculture property,

and

(f) adding the following subsection:

(2) Notwithstanding clause (q) of subsection (1), a person who files a return pursuant to the Income Tax Act (Canada) as a resident of the Province is conclusively deemed to be resident in the Province for the purpose of Sections 46 and 47.

3 Clause 5(1)(m) of Chapter 23 is repealed.

4 Chapter 23 is further amended by adding immediately after Section 5 the following Section:

6 (1) In this Section, "main railway operating right of way" means any strip of land, including the bed, road, trestles, bridges, switches and rail track necessary for the operation of a rail track line, used exclusively for the transportation of people or goods by rail in the Province.

(2) A main railway operating right of way is exempt from taxation under this Act.

(3) The width of a main railway operating right of way may exceed one hundred feet where additional land is required for drainage purposes, embankments or berms.

(4) Adjoining land owned by a railway that is vacant, does not have street frontage or cannot be considered a stand alone parcel is part of the main railway operating right of way.

(5) Where a main railway operating right of way goes through a railway yard, the area of the main railway operating right of way shall be calculated using a width of thirty-three feet.

(6) A spur line servicing an industrial park is not, for the purpose of this Section, part of the main railway operating right of way.

(7) A siding servicing a main railway operating right of way is not, for the purpose of this Section, part of the main railway operating right of way.

(8) Notwithstanding anything contained in this Section, other buildings, structures, erections and improvements that are situated on a main railway operating right of way that are not owned by a railway company or are not used exclusively for the purpose of transportation of people or goods by rail in the Province are not part of the main railway operating right of way.

5 Chapter 23 is further amended by adding immediately after Section 17 the following Sections:

17A An assessor and any other person appointed pursuant to this Act may be nominated and serve as a member of the council of a municipality, regional municipality or village commission if the person is on a leave of absence pursuant to Section 17B.

17B (1) A person who is an assessor or any other person appointed pursuant to this Act who intends to become a candidate for municipal office shall take a leave of absence beginning not later than the day the person becomes a candidate.

(2) A person who

(a) is required by subsection (1) to take a leave of absence; or

(b) intends to become a candidate for municipal office and wishes a leave of absence beginning sooner than required by subsection (1),

shall apply for a leave of absence to the Director and the leave of absence shall be granted.

(3) Where the person withdraws as a candidate and, before the election, notifies the Director of the person's intention to return to work, the person may return to the position the person held immediately before the leave of absence commenced two weeks after the notice is given or at such other time as agreed to by the person and the Director.

(4) A leave of absence granted to a person pursuant to subsection (2) terminates on the day the successful candidate in the election is declared elected unless, on or before the day immediately before ordinary polling day, the person notifies the Director that the person wishes the leave of absence to be extended for such number of days, not exceeding ninety, as the person states in the notice and, in such case, the leave of absence terminates as stated in the notice.

(5) A person on a leave of absence granted pursuant to subsection (2) to be a candidate in a municipal election who is an unsuccessful candidate in the election may return to the position that the person held immediately before the leave of absence commenced.

(6) The leave of absence of a person who is a successful candidate is extended from ordinary polling day of the election at which the person was elected until two weeks after the latest of

(a) the resignation of the person from the council, where the resignation occurs before the next election;

(b) the date nominations close for the next election, where the person is not officially nominated as a candidate in the next election; or

(c) declaration day for the next election, where the person is not declared elected in the next election.

(7) Where the person is elected for the second time, the leave of absence granted to that person pursuant to subsection (2) terminates on the day that the person is elected for the second time and the person ceases to be an assessor or other person appointed pursuant to this Act and ceases to hold office for all purposes, including entitlement to all employee or office-related benefits.

(8) A person who is not re-elected at the second election held during the leave of absence granted to that person pursuant to subsection (2) may, when the leave of absence expires pursuant to subsection (6), return to the position that the person held immediately before the leave of absence commenced or, where that position has been filled or eliminated, to an equivalent position.

(9) Where a leave of absence is granted pursuant to subsection (2), the person to whom the leave of absence is granted shall not be paid but the person, upon application to the Director at any time before the leave of absence, is entitled to pension credit for service as if the person were not on a leave of absence and to medical and health benefits, long-term disability coverage and life insurance coverage, or any one or more of them, if the person pays both that person's and the employer's share of the cost.

6 Chapter 23 is further amended by adding immediately after Section 32 the following Section:

32A (1) Notwithstanding clause 25(a) and Section 32, a pipeline shall be assessed to the pipeline owner in the municipality in which it is located and the notice of assessment of the value of the pipeline shall be served in accordance with Section 53.

(2) Notwithstanding that a pipeline is located on, in, under, along or across lands exempt from taxation or lands that are non-assessable, the pipeline is liable to assessment.

(3) Notwithstanding Section 42, a pipeline market value for assessment purposes shall be calculated as follows:

(a) the assessed value of a pipeline is the base cost for each pipe or class of pipe in the pipeline prescribed by the regulations less depreciation in the pipeline determined in accordance with the depreciation rate prescribed by the regulations; and

(b) the depreciation of a pipeline that is relocated continues as if the pipeline were not relocated.

7 Subsection 46(1) of Chapter 23 is amended by adding "owned by residents of the Province," immediately preceding "excluding" in the first line.

8 Subsection 47(1) of Chapter 23, as amended by Chapter 18 of the Acts of 1998, is further amended by adding "owned by residents of the Province" immediately after "property" in the first line.

9 Subsections 57(1) and (2) of Chapter 23 are repealed and the following subsections substituted:

(1) Where in any year after the assessment roll has been filed the Director determines that

(a) property has been assessed in the name of someone other than the owner;

(b) property has been left off the roll;

(c) property has been entered on the roll in error;

(d) property has been improperly classified;

(e) property has been improperly assessed as taxable or exempt; or

(f) a gross and manifest error has occurred in the assessment,

the Director may, at any time before the end of the taxation year in respect of which the roll has been filed, issue an amended notice of assessment with the changes required to correct the error.

(2) The amended notice of assessment, setting out clearly the change in assessment, the right of the person to appeal the amended assessment and the time within which the right to appeal shall be exercised, shall be served by mailing it to the person assessed by postage prepaid addressed to the last address known to the Director, and the Director shall also send a copy of the notice to the clerk.

10 Section 60 of Chapter 23 is amended by adding immediately after subsection (2) the following subsection:

(2A) Notwithstanding subsection (2), the court may sit at a place determined by the Minister or a place agreed to by all parties to the appeal.

11 Section 64 of Chapter 23 is repealed and the following Section substituted:

64 (1) The court for the hearing and determination of appeals is the regional assessment appeal court.

(2) Notwithstanding subsection (1), the Director may direct that an appeal of a residential property consisting of four or more units or of a commercial property proceed directly to the Nova Scotia Utility and Review Board.

12 Subsection 68(6) of Chapter 23 is amended by striking out "no amendment has been made or when" in the first and second lines.

13 Chapter 23 is further amended by adding immediately after Section 68 the following Section:

68A (1) Where the Director determines that no change in the assessment is required, the Director shall immediately serve a notice of confirmation of assessment upon the appellant and upon the person assessed, either by personal service or by mailing it by registered mail addressed to the appellant at the address given by the appellant for service or to the person assessed at the last address known to the assessor.

(2) A copy of any amended notice or notice of confirmation shall be sent to the clerk.

(3) Where an amendment is made or the assessment is confirmed pursuant to this Section, the appellant, the person assessed and the clerk may serve notice of continued appeal on the recorder within seven days after service and, where no notice is so served, the appeal is deemed to have been abandoned.

14 Chapter 23 is further amended by adding immediately after Section 69 the following Section:

69A (1) Notwithstanding any enactment, the Minister may make regulations to establish an alternative dispute-resolution process for the hearing and determination of appeals pursuant to this Act.

(2) Without limiting the generality of subsection (1), the Minister may make regulations

(a) prescribing an alternative dispute-resolution process in substitution for some or all of the rights of appeal and the appeal process established pursuant to this Act;

(b) determining the procedure for the alternative dispute-resolution process and the rights and obligations of persons and municipalities in the process;

(c) prescribing that the alternative dispute-resolution process include mediation and arbitration and limiting further appeals to the Nova Scotia Court of Appeal on questions of law only;

(d) respecting the provision of facilities for mediation and assessment and, subject to the approval of the Minister, payment of the costs of the facilities out of the Consolidated Fund of the Province;

(e) determining that the alternative dispute-resolution process be implemented in designated assessment appeal regions of the Province on a trial basis and subsequently, where deemed appropriate, on a permanent basis in all assessment appeal regions of the Province;

(f) determining the costs of the alternative dispute-resolution process and who bears those costs;

(g) respecting the form, content and manner of use of notices under this Act;

(h) prescribing the powers, duties and qualifications of mediators and arbitrators;

(i) prescribing the remuneration and allowance for travel and other expenses payable to mediators and arbitrators from the Consolidated Fund of the Province;

(j) respecting the appointment of mediators by the Minister and the method of selecting a mediator for a particular mediation;

(k) defining any word or expression used but not defined in this Section;

(l) respecting any other matter deemed necessary or advisable to carry out effectively the intent and purpose of this Section.

(3) Notwithstanding any enactment, the Minister may, with respect to an appeal outstanding at the time this Section comes into force or upon receipt of a notice of appeal given pursuant to this Act, direct, in writing, that the appeal proceed in accordance with the alternative dispute resolution process established pursuant to the regulations.

15 Section 80 of Chapter 23 is repealed and the following Section substituted:

80 Where the appellant fails to appear in person or in writing, the court shall dismiss the appeal.

16 Section 85 of Chapter 23, as amended by Chapter 11 of the Acts of 1992, is further amended by adding "(1)" immediately after the Section number and by adding the following subsection:

(2) Notwithstanding subsection (1), where an appellant fails to appear before the assessment appeal court either in person or in writing, no appeal of the decision of the assessment appeal court may be made to the Nova Scotia Utility and Review Board.

17 Section 86 of Chapter 23 is repealed and the following Section substituted:

86 (1) Notwithstanding any enactment, any person entitled to appeal a decision of the regional assessment appeal court may appeal by filing a notice of appeal with the clerk of the Nova Scotia Utility and Review Board within thirty days from the date the decision was mailed by the recorder and not otherwise.

(2) A notice of appeal referred to in subsection (1) shall set out specifically

(a) the assessment or failure to assess complained of and the affected property by civic address, property identification number or assessment account number;

(b) the specific matters that are the subject of the appeal;

(c) which component of the assessment is being appealed; and

(d) the specific reason for the appeal,

and shall give a name and address where notices may be served upon the appellant.

(3) The Nova Scotia Utility and Review Board shall serve a copy of the notice of appeal within thirty days of the filing of the notice on the following, except where that person is the appellant:

(a) the person in whose name the property is assessed;

(b) the person who appealed the assessment to the assessment appeal court if that person is not the person assessed;

(c) the clerk of the municipality in which the property is situate;

(d) the Director; and

(e) any other person the Nova Scotia Utility and Review Board deems necessary.

18 Chapter 23 is further amended by adding immediately after Section 87 the following Section:

87A A party to an assessment appeal is not entitled to information held by the Director, an assessor or another person authorized or required to assist the Director, if that information is personal information within the meaning of the Freedom of Information and Protection of Privacy Act, unless the person to whom the information relates consents, or the information was directly used by the Director, assessor or any person to determine the assessment of the property to which the appeal relates.

19 Chapter 23 is further amended by adding immediately after Section 179 the following Section:

179A The Minister may make regulations prescribing the base cost and depreciation rate for the purpose of Section 32A.

20 Subsection 180(2) of Chapter 23 is amended by

(a) striking out "and" in the third line and substituting a comma; and

(b) adding "and Sections 69A and 179A" immediately after "59" in the third line.

PART II

MUNICIPAL ELECTIONS ACT

21 Chapter 300 of the Revised Statutes, 1989, the Municipal Elections Act, is amended by adding immediately after Section 17 the following Sections:

17A (1) A person who accepts or holds office or employment in the service of a municipality or any utility, board, commission, committee or official of the municipality is, for the purpose of Sections 17B and 17C, an employee of the municipality.

(2) A reference to the chief administrative officer of a municipality is, for the purpose of Sections 17B and 17C, a reference to the clerk of the municipality if there is no chief administrative officer of the municipality.

17B An employee of a municipality, other than the chief administrative officer, may be nominated and serve as a councillor if the person is on a leave of absence pursuant to Section 17C.

17C (1) A person who is an employee of a municipality, other than the chief administrative officer, and who intends to become a candidate shall take a leave of absence beginning not later than the day the person becomes a candidate.

(2) A person who

(a) is required by subsection (1) to take a leave of absence; or

(b) intends to become a candidate and wishes a leave of absence beginning sooner than required by the required leave of absence,

shall apply for a leave of absence to the chief administrative officer of the municipality and the leave of absence shall be granted.

(3) Where the person withdraws as a candidate and, before the election, notifies the chief administrative officer of the municipality of the person's intention to return to work, the person may return to the position the person held immediately before the leave of absence commenced two weeks after the notice is given, or at such other time as is agreed to by the person and the chief administrative officer.

(4) A leave of absence granted to a person pursuant to subsection (2) terminates on the day the successful candidate in the election is declared elected unless, on or before the day immediately before ordinary polling day, the person notifies the chief administrative officer of the municipality that the person wishes the leave of absence to be extended for such number of days, not exceeding ninety, as the person states in the notice and in such case the leave of absence terminates as stated in the notice.

(5) A person on a leave of absence granted pursuant to subsection (2) to be a candidate in an election and who is an unsuccessful candidate in the election may return to the position in the employment of the municipality that the person held immediately before the leave of absence commenced.

(6) The leave of absence of a person who is a successful candidate is extended from ordinary polling day of the election at which the person was elected until two weeks after the latest of

(a) the resignation of the person from council, if the resignation occurs before the next election;

(b) the date nominations close for the next election, where the person is not officially nominated as a candidate in the next election; or

(c) declaration day for the next election, if the person is not declared elected in the next election.

(7) Where the person is elected for the second time, the leave of absence granted to that person pursuant to subsection (2) terminates on the day the person is declared elected for the second time and the person ceases to be an employee of the municipality or to hold office for all purposes, including entitlement to all employee or office-related benefits.

(8) Notwithstanding Section 18 of the Municipal Government Act, a person who is not re-elected at the second election held during the leave of absence granted to that person pursuant to subsection (2) may, when the leave of absence expires pursuant to subsection (6), return to the position in the employment of the municipality that the person held immediately before the leave of absence commenced or, where that position has been filled or eliminated, to an equivalent position.

(9) Where a leave of absence is granted pursuant to subsection (2), the person to whom the leave of absence is granted shall not be paid but the person, upon application to the chief administrative officer of the municipality at any time before the leave of absence commences, is entitled to pension credit for service as if the person were not on a leave of absence and to medical and health benefits, long-term disability coverage and life insurance coverage, or any one or more of them, if the person pays both that person's and the municipality's, utility's, board's, commission's, committee's or official's share of the cost.

22 Clause 18(1)(d) of Chapter 300 is amended by adding "unless the person is on a leave of absence granted pursuant to subsection 17C(2)" immediately after "employment" in the seventh line.

23 Subsection 20(1) of Chapter 300 is repealed.

24 Subsections 30A(1A) to (6) of Chapter 300 are repealed.

25 Chapter 300 is further amended by adding immediately after Section 30A the following Section:

30B (1) The Chief Electoral Officer for the Province may enter into an agreement with the Chief Electoral Officer for Canada for the supply of information in respect of the Province contained in the National Register of Electors established pursuant to the Canada Elections Act.

(2) Any information supplied to the Chief Electoral Officer for the Province pursuant to subsection (1) shall be used for election purposes only.

(3) The giving, by the Chief Electoral Officer for the Province, of information supplied to the Chief Electoral Officer for the Province pursuant to an agreement referred to in subsection (1) to a returning officer for use only by the returning officer as a preliminary list of electors for elections held pursuant to this Act or the Education Act and the use by the returning officer of the information as a preliminary list of electors in an election held pursuant to this Act or the Education Act are election purposes within the meaning of subsection (2).

(4) The Chief Electoral Officer for the Province shall not provide information pursuant to subsection (3) until the council of the municipality or the school board, as the case may be, has entered into an agreement with the Chief Electoral Officer for the Province that protects the privacy and security of the information supplied and any required fee has been paid to the Chief Electoral Officer for the Province.

(5) An agreement entered into pursuant to subsection (4) may contain provisions that require the return to the Chief Electoral Officer for the Province of the revisions made to the preliminary list of electors by the revising officer for the municipality or school board, as well as information respecting electors who were added to the final list of electors pursuant to Sections 98 and 123.

(6) The Chief Electoral Officer for the Province may transfer the information received pursuant to subsection (5) to the Chief Electoral Officer for Canada for the purpose of updating information in the National Register of Electors with respect to the Province.

26 Subsection 32(1) of Chapter 300 is amended by striking out "at least one conspicuous place in" in the third and fourth lines and substituting "a government office or building or similar office and building, including a post office, in or as near as possible to".

27 Subsection 40(7) of Chapter 300, as enacted by Chapter 6 of the Acts of 1997, is amended by

(a) adding "Chief Electoral Officer for the Province or the" immediately after "the" in the second line;

(b) adding "provincial list of electors, a" immediately after "a" in the third line;

(c) adding "or a permanent register of electors" immediately after "electors" the first time it appears in the fourth line; and

(d) adding" Chief Electoral Officer for the Province or the" immediately before "Chief" in the fifth line.

28 Section 44 of Chapter 300 is amended by adding immediately after subsection (4) the following subsection:

(4A) Subsection (4) does not apply with respect to a candidate for election to a school board.

29 Subsection 98(3) of Chapter 300 is repealed and the following subsection substituted:

(3) The deputy returning officer shall thereupon place the person's name in the poll book and, with that person's consent, upon the final list of electors and permit that person to vote.

30 Section 118 of Chapter 300, as amended by Chapter 26 of the Acts of 1994, is further amended by striking out "twenty-five" in the first line and substituting "ten".

31 Subsection 123(4) of Chapter 300 is repealed and the following subsection substituted:

(4) When the person has taken the oath, the deputy returning officer shall thereupon place the person's name in the poll book and, with the person's consent, add the person's name to the final list of electors and permit the person to vote.

32 Subsection 123A(1) of Chapter 300, as enacted by Chapter 18 of the Acts of 1998, is amended by striking out "twenty-five" in the first line and substituting "ten".

PART III

MUNICIPAL GOVERNMENT ACT

33 Section 3 of Chapter 18 of the Acts of 1998, the Municipal Government Act, is amended by

(a) adding "or other person" immediately after "municipality" in the second line of clause (a);

(b) adding ", except where the context otherwise requires" immediately after "municipality" in the third line of clause (az);

(c) adding ", committee created by an intermunicipal services agreement" immediately after "municipality" in the second last line of clause (bn); and

(d) adding "or village" immediately after "municipality" in the last line of clause (bp).

34 Subsection 10(3) of Chapter 18 is amended by striking out "ward" in the second line and substituting "polling district".

35 (1) Subsection 22(1) of Chapter 18 is amended by adding "and meetings of committees appointed by council" immediately after "meetings" in the second line.

(2) Subsection 22(5) of Chapter 18 is amended by striking out "the council has determined" in the second line.

36 Section 41 of Chapter 18 is amended by adding "or other person" immediately after "municipality" in the second line.

37 Clause 60(2)(c) of Chapter 18 is amended by adding a comma immediately after "villages" in the third line.

38 Subsection 77(2) of Chapter 18 is repealed and the following subsection substituted:

(2) For the fiscal year ending March 31, 2001, and for each subsequent fiscal year, the Minister shall pay to the municipality in which the land is situate a grant per acre equal to the grant paid for the immediately preceding fiscal year varied by the same percentage as the variation in the cost of living over the immediately preceding calendar year as measured by the change in the Consumer Price Index for Canada prepared by Statistics Canada.

39 Chapter 18 is further amended by adding immediately after Section 80 the following Sections:

80A (1) A municipality may, by by-law, impose an additional tax on residential and resource property owned by non-residents.

(2) The non-resident tax shall be a percentage of the combined general and area rates levied on taxable residential and resource property in the municipality.

(3) The non-resident tax shall be shown separately on the tax bill.

(4) Where a property is owned by more than one person, one or more of whom are non-residents, the non-resident tax shall be levied on each non-resident owner proportional to that owner's ownership interest in the property and the municipality shall provide each owner with a copy of the tax bill upon request.

(5) Where property is assessed to the executor or administrator of an estate or to a trustee, the non-resident tax is payable by the executor, administrator or trustee with respect to such of the heirs or beneficiaries as are non-residents.

(6) A by-law passed pursuant to this Section shall contain a statement of the reasons why the non-resident tax is being imposed in the municipality or in the part of the municipality in which the tax is to apply.

(7) The non-resident tax is a first lien on the assessable property of the non-resident and shall be collected in the same manner as other taxes.

80B (1) For the purpose of Section 80A and 80C, a non-resident is

(a) in the case of an individual, a person who is not ordinarily resident in the Province for more than one hundred and eighty-three days in a calendar year; or

(b) in the case of a body corporate,

(i) a body corporate whose head office is not in the Province, or

(ii) a body corporate in which the majority of the issued and outstanding shares of the corporation are beneficially owned by persons who are not ordinarily resident in the Province.

(2) Notwithstanding subsection (1), an individual who files a return pursuant to the Income Tax Act (Canada) as a resident of the Province is conclusively deemed to be resident in the Province for the purpose of subsection (1).

(3) For the purpose of subsection (1), a non-resident is prima facie a person whose address for service of assessment notices as shown on the assessment roll is not in the Province.

(4) For the purpose of subsection (1), a person who indicates on the affidavit of value required by Section 101 that the person is a non-resident is deemed to be a non-resident until such time as the person provides the municipality with proof that the person has become a resident of the Province.

80C (1) A person whose address as shown on the assessment roll is not in the Province or who has been required to pay the non-resident tax may apply to the council of the municipality to determine that the person is a resident of the Province.

(2) An application pursuant to subsection (1) shall be accompanied by a sworn statement and such additional evidence as the council may require to demonstrate that the person is a resident of the Province.

(3) Where the council is satisfied that the person is a resident of the Province, the council shall direct the treasurer to remit any non-resident taxes due or paid by that person in the current taxation year and such number of future taxation years as the council may determine, or until such contingency as the council may specify.

(4) Any person may apply to the council of the municipality to determine that a person is a non-resident.

(5) An application pursuant to subsection (4) shall be accompanied by a sworn statement and such additional evidence as the council may require to demonstrate that the person is a non-resident.

(6) Before the council determines an application pursuant to subsection (4), the clerk shall serve the person who is sought to be classified as a non-resident with a copy of the application and supporting evidence, advising that the person has an opportunity to be heard or to make written representations concerning the application.

(7) Where the council is satisfied that the person is a non-resident, the council shall direct the treasurer to bill that person for the non-resident tax for the current taxation year and for such number of future taxation years as the council may determine, or until such contingency as the council may specify.

(8) The council may delegate its authority pursuant to this Section to a committee or to an employee of the municipality.

(9) Where the council delegates its authority to a committee or an employee pursuant to subsection (8), the council shall provide for an appeal of the decision of the committee or employee to the council.

40 Subsection 88(1) of Chapter 18 is amended by adding ", committee created by an intermunicipal services agreement" immediately after "village" in the second line.

41 Chapter 18 is further amended by adding immediately after Section 102 the following Section:

102A (1) In this Section, "non-resident" has the same meaning as in Section 80B.

(2) The affidavit required by Section 101 shall state whether the grantee is a non-resident.

(3) The information from the affidavit may be disclosed to a municipality for the purpose of taxation or determining whether to levy the tax.

(4) The information from the affidavit may be disclosed to persons designated by the Minister for the purpose of determining appropriate policies in respect of the ownership of land by non-residents.

42 Subsection 109(8) of Chapter 18 is amended by striking out "(3)" in the first and in the last lines and substituting in each case "(7)".

43 Section 177 of Chapter 18 is amended by adding ", that persistently disturbs the quiet of a neighbourhood by barking, howling or otherwise or that runs at large," immediately after "dangerous" in the second line.

44 Subsection 220(4) of Chapter 18 is amended by adding immediately after clause (c) the following clause:

(ca) regulate the location of a structure on a lot;

45 Clause 247(3)(b) of Chapter 18 is amended by adding "or a concept plan" immediately after "subdivision" in the second line.

46 Clause 249(e) of Chapter 18 is amended by adding "or a concept plan" immediately after "subdivision" in the third and fourth lines.

47 Section 260 of Chapter 18 is repealed.

48 Subsection 269(5) of Chapter 18 is amended by adding "in different ownerships" immediately after "land" in the second line.

49 Subsection 282(1) of Chapter 18 is amended by adding "in different ownerships" immediately after "land" in the second line.

50 Section 307 of Chapter 18 is amended by striking out "land" in the second line and substituting "lane".

51 Subsection 318(1) of Chapter 18 is amended by striking out "No" in the first line and substituting "Except as otherwise provided in this Act, no".

52 Subsection 346(4) of Chapter 18 is amended by striking out "personally" in the second line.

53 Clause 371(a) of Chapter 18 is amended by striking out "residents" in the first line and substituting "electors".

54 Clause 372(2)(b) of Chapter 18 is amended by striking out "residents" in the second line and substituting "electors".

55 Section 449 of Chapter 18 is amended by adding ", a committee created by an intermunicipal services agreement" immediately after "village" in the last line.

56 Subsection 450(1) of Chapter 18 is amended by adding "of a municipality" immediately after "matter" in the fourth line.

57 Subsection 483(3) of Chapter 18 is amended by striking out "authorized" in the third line and substituting "unauthorized".

58 Clause 491(b) of Chapter 18 is amended by striking "public body" in the second line and substituting "municipality".

59 Section 506 of Chapter 18 is amended by adding "one hundred dollars nor more than" immediately after "than" in the fourth line.

60 Section 509 of Chapter 18 is repealed and the following Section substituted:

509 (1) Any notice, decision or other document required to be served pursuant to this Act may be served personally, by mailing it to the person at the latest address shown on the assessment roll, by electronic mail or by facsimile.

(2) A notice, decision or other document is deemed to have been served on the third day after it was sent.

61 Section 577 of Chapter 18 is repealed and the following Section substituted:

577 Chapter 9 of the Acts of 1992, the Rio Algom Limited Municipal Taxation Act, is repealed.

PART IV

GENERAL

62 (1) Section 4 has effect on and after October 1, 1993.

(2) Sections 6, 10, 11 and 14 have effect on and after January 1, 2000.


This page and its contents published by the Office of the Legislative Counsel, Nova Scotia House of Assembly, and © 2000 Crown in right of Nova Scotia. Updated June 9, 2000. Send comments to legc.office@gov.ns.ca.