BILL NO. 63
2nd Session, 60th General Assembly
56 Elizabeth II, 2007
Oil Refineries and L.N.G. Plants Municipal Taxation Act
The Honourable Jamie Muir
Minister of Service Nova Scotia and Municipal Relations
First Reading: December 4, 2007
Second Reading: December 7, 2007
Third Reading: December 12, 2007 (WITH COMMITTEE AMENDMENTS) (LINK TO BILL AS PASSED)
This Bill changes the method of calculating the annual taxes to be paid by Imperial Oil Limited.
An Act to Amend Chapter 8
of the Acts of 2004,
the Oil Refineries and L.N.G. Plants
Municipal Taxation Act
1 (1) Clause 2(1)(a) of Chapter 8 of the Acts of 2004, the Oil Refineries and L.N.G. Plants Municipal Taxation Act, is repealed and the following clauses substituted:
(aa) the municipal taxes payable per annum in respect of 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 $41.00 per barrel of daily capacity based on a deemed daily capacity of 88,000 barrels for municipal taxation years 2007-08 through 2011-12, inclusive, unless changed by regulation as provided in subsection (3);
(4) In making a determination pursuant to subsection (3), the Minister shall be guided by an agreement reached between Halifax Regional Municipality and Imperial Oil Limited in respect to setting the rate, if an agreement exists, and, in any event, shall consult with Halifax Regional Municipality and Imperial Oil Limited before making the determination.
(6) Notwithstanding subsection (1), while taxes in respect to the property of Imperial Oil Limited at 600 Pleasant Street are payable pursuant to subsection (1), no municipal rates or taxes pursuant to subsections 80(1) or 530(4) of the Municipal Government Act are payable.
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