Assessment Act (R.S.N.S. 1989, c. 23).
An Act to amend and consolidate the Acts relating to municipal assessments.
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LEX-FAOC120087
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The present Act governs the valuation of land in general and land covered by water in Nova Scotia. The Act lays down provisions relating, inter alia, to property liable to taxation and propert exempt from taxation, appointment of assessors, powers and duties of assessors, assessment roll. The text consists of 182 sections and 1 Schedule.
Implemented by: Natural Gas Transmission Pipeline Assessment Regulations (N.S. Reg. 103/2002). (2002-08-01)
