Assessment Act (R.S.N.B. 1973, c. A-14).
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LEX-FAOC047773
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This Act provides for the assessment of real property in New Brunswick for taxation purposes. The Act defines the mode for assessing real property and related procedures and exemptions. The valuation methods and procedures are described as well as appeals to the Assessment and Planning Appeal Board for disputes on assessment and related issues.
Implemented by: General Regulation - Assessment Act (N.B. Reg. 84-6). (2014-09-01)
Implemented by: Assessment Reduction Regulation – Assessment Act (N.B. Reg. 98-47). (2014-03-19)
