BILL NO. 11

(as amended)

1st Session, 57th General Assembly
Nova Scotia
47 Elizabeth II, 1998

 

Private Member's Bill

 

Assessment Act
(amended)

CHAPTER 4 OF THE ACTS OF 1998

 

Gordon Balser
Digby - Annapolis

 

First Reading: June 3, 1998

Second Reading: June 17, 1998

Third Reading: June 26, 1998 (WITH COMMITTEE AMENDMENT)

Royal Assent: June 29, 1998

An Act to Amend Chapter 23
of the Revised Statutes, 1989,
the Assessment Act

Be it enacted by the Governor and Assembly as follows:

1 Chapter 23 of the Revised Statutes, 1989, the Assessment Act, is amended by adding immediately after Section 47 the following heading and Section:

BED AND BREAKFAST
ESTABLISHMENT TAXATION

47A (1) In this Section, "bed and breakfast establishment" means a private home in which the owner resides and provides accommodation to the travelling or vacationing public of a maximum of four bedrooms and a common living room and serves breakfast of which the cost is included in the price of the accommodation.

(2) Notwithstanding any other Section of this Act, a bed and breakfast establishment is residential property.

 

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