BILL NO. 74
(as passed, with amendments)
1st Session, 59th General Assembly
Nova Scotia
53 Elizabeth II, 2004
Oil Refineries and L.N.G. Plants Municipal Taxation Act
CHAPTER 8 OF THE ACTS OF 2004
The Honourable Barry Barnet
Minister of Service Nova Scotia and Municipal Relations
First Reading: May 7, 2004 (LINK TO BILL AS INTRODUCED)
Second Reading: May 10, 2004
Third Reading: May 20, 2004 (WITH COMMITTEE AMENDMENTS)
Royal Assent: May 20, 2004
An Act Respecting the Municipal
Taxation of Oil Refineries
and Liquified Natural Gas Plants
Be it enacted by the Governor and Assembly as follows:
1 This Act may be cited as the Oil Refineries and L.N.G. Plants Municipal Taxation Act.
2 (1) Notwithstanding the Assessment Act, the Municipal Government Act or any other enactment,
(a) the municipal taxes payable per annum in respect of an oil refinery including the oil refinery of Imperial Oil Limited, located at 600 Pleasant Street, Dartmouth, in Halifax Regional Municipality and known as the Dartmouth Imperial Oil Refinery, are such amount as prescribed by the regulations and, when making regulations, the Governor in Council shall take into consideration, as a standard to be considered by the Governor in Council, municipal taxes paid by oil refineries in other provinces of Canada; and
(b) the municipal taxes payable in respect of a liquified natural gas plant are such amount as prescribed by the regulations,
and no municipal property taxes or business occupancy taxes pursuant to clause 72(6)(a) or area rates pursuant to Section 75 of the Municipal Government Act or other municipal taxes or rates prescribed by the regulations are payable.
(a) the 2004-05 and subsequent municipal taxation years with respect to the oil refinery referred to in clause 2(1)(a); and
(b) such municipal taxation year as the regulations prescribe and subsequent taxation years with respect to a liquified natural gas plant.
3 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 Section 2 shall be used in place of taxable assessment.
4 Section 519 of the Municipal Government Act does not apply to this Act.
5 (1) The Governor in Council may make regulations
(a) prescribing the taxes payable pursuant to clause 2(1)(a) taking into consideration, as a standard to be considered by the Governor in Council, taxes paid by an oil refinery in other provinces of Canada;
(b) after consultation with any affected municipality, prescribing the taxes payable pursuant to clause 2(1)(b) and the first municipal taxation year to which those taxes apply;
(c) prescribing municipal taxes or rates that are not payable by virtue of subsection 2(1);
(d) defining any word or expression used but not defined in this Act;
(e) deemed necessary or advisable to carry out effectively the intent and purpose of this Act.
(2) Where a municipality referred to in clause (1)(b) so requests, the Governor in Council shall not make a regulation pursuant to that clause until the date requested or six months after the date a liquified natural gas plant is added to the assessment roll, whichever is earlier.
(3) A regulation made pursuant to subsection (1) may be made retroactive to the date set out in the regulation.
(4) The exercise by the Governor in Council of the authority contained in subsection (1) is regulations within the meaning of the Regulations Act.
6 This Act has effect on and after April 1, 2004, upon the Governor in Council so ordering by proclamation.
This page and its contents published by the Office of the Legislative Counsel, Nova Scotia House of Assembly, and © 2004 Crown in right of Nova Scotia. Created May 21, 2004. Send comments to legc.office@novascotia.ca.
