BILL NO. 84
1st Session, 60th General Assembly
55 Elizabeth II, 2006
Wind Turbine Facilities Municipal Taxation ActCHAPTER 22 OF THE ACTS OF 2006
The Honourable Jamie Muir
Minister of Service Nova Scotia and Municipal Relations
First Reading: November 6, 2006 (LINK TO BILL AS INTRODUCED)
Second Reading: November 9, 2006
Third Reading: November 23, 2006
Royal Assent: November 23, 2006
Be it enacted by the Governor and Assembly as follows:
(2) For greater certainty, land on which a wind turbine facility is situate shall be taxed pursuant to the Assessment Act, the Municipal Government Act and any other applicable enactment except as provided in Section 7.
(2) The owner of a wind turbine facility is liable for the taxes under this Act with respect to the facility, whether or not the owner of the facility is the owner of the land on which the facility is situate.
(3) A wind turbine facility is liable to municipal taxation in an annual amount equal to total nameplate capacity of the facility in megawatts, including fractions of a megawatt, multiplied by the wind turbine facility tax rate.
(4) In the first municipal taxation year in which a wind turbine facility is taxed or in any municipal taxation year in which additional nameplate capacity is added to a wind turbine facility, the taxes on the initial or additional nameplate capacity, as the case may be, shall be prorated for the number of days remaining in the municipal taxation year.
(b) where it is the 2007-08 or a subsequent municipal taxation year, the wind turbine facility tax rate is $5,500.00 per megawatt plus a percentage of $5,500.00 equal to the percentage increase in the Consumer Price Index for Canada at the end of the calendar year ending in the immediately preceding municipal taxation year relative to the Consumer Price Index for Canada at the end of the 2005 calendar year.
(6) Where in the first municipal taxation year in which a wind turbine facility is taxed the taxes on the initial nameplate capacity are for only part of the municipal taxation year, the tax is the same for the second municipal taxation year.
(7) For each municipal taxation year after the first municipal taxation year in which taxes are payable with respect to the wind turbine facility for the whole municipal taxation year, the wind turbine facility tax rate is increased by one per cent of the rate for the previous municipal taxation year.
(9) Where the capacity of a wind turbine generator to produce electricity is reduced but the wind turbine generator is not dismantled, the nameplate capacity of the generator is deemed to be unchanged.
6 (1) Notwithstanding subsection 5(5), where there is an existing agreement with Nova Scotia Power Incorporated with respect to a wind turbine facility with a total nameplate capacity of more than 100 kilowatts, the wind turbine facility tax rate for the first municipal taxation year is $4,500.00 per megawatt of the total nameplate capacity of the wind turbine facility to the extent that the total nameplate capacity does not exceed the capacity necessary to produce all the electricity that may be sold to Nova Scotia Power Incorporated pursuant to the agreement.
(2) For greater certainty, to the extent that the total nameplate capacity exceeds the capacity necessary to produce all the electricity that may be sold to Nova Scotia Power Incorporated pursuant to the agreement, it is taxed pursuant to Section 5.
(3) When an existing agreement expires, the wind turbine tax rate, with respect to nameplate capacity to which the rate in subsection (1) applies, is $5,500.00 plus one per cent for each municipal taxation year since the 2006-07 municipal taxation year, compounded annually.
7 Notwithstanding the Nova Scotia Power Privatization Act, that Act does not apply to land acquired by Nova Scotia Power Incorporated on or after April 1, 2006, and used for a wind turbine facility, whether or not the facility is subsequently dismantled or removed and, for greater certainty, the land shall be taxed based on assessment.
8 (1) Where a wind turbine facility crosses municipal boundaries and so is located in two or more municipalities, the taxes under this Act are to be shared by the municipalities based on the proportion of the construction costs of the portion of the facility that is in each municipality.
9 In each municipal taxation year, to a maximum of twenty years, commencing April 1, 2005, the Minister of Energy shall pay to municipalities a grant equal to the amount by which the taxes payable pursuant to Section 5 are reduced by Section 6.
10 Notwithstanding the Assessment Act, the Municipal Grants Act or any other enactment, for the purpose of the calculation of uniform assessment pursuant to Section 14 of the Municipal Grants Act, the capitalized value of taxes paid pursuant to this Act shall be used in place of taxable assessment.
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