Assessment Act, 2006 (S.N.L. 2006, c. A-18.1). Pays/Territoire Canada Sous-division territoriale Newfoundland Type du document Législation Date 2006 (2012) Source FAO, FAOLEX Sujet Terre et sols Mot clé Législation de base Évaluation foncière Régime foncier Propriété Terres publiques Terres privées Taxe/impôt Royalties/redevances Location Transport/dépôt Mise en application Infractions/sanctions Aire géographique Amériques, Arctique, Asie et Pacifique, Pacifique du Est, Amérique du Nord, Atlantique Nord Résumé The present Act lays down provisions relating to the assessment of real property for the purpose of the imposition of real property taxes. For the purpose of the present Act "real property" means i) land or an interest arising from land, and includes land under water, ii) land and buildings, structures, improvements, building service systems and storage facilities and fixtures erected or placed upon, in, over or under land or affixed to land, iii) where a building is erected on land under a lease, licence or permit, that building may, for the purpose of this Act, be treated as real property separate from the land, and iv) a mobile home. Section 3 establishes that where a tax is imposed on real property by the city or a council, all the real property in the city or a municipality, whether or not it is subject to taxation, shall be assessed in accordance with this Act. The text consists of 51 sections divided into 3 Parts as follows: Assessment (I); Assessment appeals (II); General (III). Texte intégral Anglais Site web www.gov.nf.ca Références - Législation Implementé par Special Purpose Properties Regulations (N.L.R. 89/12). Législation | Canada | 2012 Mot clé: Régime foncier, Propriété, Évaluation foncière, Mise en application Source: FAO, FAOLEX