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Oil Refineries and L.N.G. Plants Municipal Taxation Act (amended)

BILL NO. 58

(as introduced)

1st Session, 62nd General Assembly
Nova Scotia
63 Elizabeth II, 2014



Government Bill



Oil Refineries and L.N.G. Plants
Municipal Taxation Act
(amended)



The Honourable Mark Furey
Minister of Municipal Affairs



First Reading: April 17, 2014

(Explanatory Note)

Second Reading: April 22, 2014

Third Reading: April 28, 2014 (LINK TO BILL AS PASSED)

Explanatory Note

This Bill amends the Oil Refineries and L.N.G. Plants Municipal Taxation Act to provide that effective April 1, 2014, property of Imperial Oil Limited at 600 Pleasant Street in Dartmouth will no longer be taxed as an oil refinery pursuant to the Act as it no longer operates as an oil refinery.

An Act to Amend Chapter 8
of the Acts of 2004,
the Oil Refineries and L.N.G. Plants
Municipal Taxation Act

Be it enacted by the Governor and Assembly as follows:

1 Chapter 8 of the Acts of 2004, the Oil Refineries and L.N.G. Plants Municipal Taxation Act, is amended by adding immediately after Section 1 the following Section:

1A Effective on and after April 1, 2014, this Act does not apply with respect to the Imperial Oil Limited property located at 600 Pleasant Street, Dartmouth, in Halifax Regional Municipality.

 


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