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Real Property Tax Act (R.S.P.E.I. 1988, c. R-5).

Pays/Territoire
Canada
Sous-division territoriale
Prince Edward Island
Type du document
Législation
Date
1988 (2016)
Source
FAO, FAOLEX
Sujet
Agriculture et développement rural, Terre et sols
Mot clé
Exploitation agricole Terrains agricoles Développement agricole Régime foncier Évaluation foncière Taxe/impôt Propriété Règlement des différends
Aire géographique
Amériques, Arctique, Asie et Pacifique, Pacifique du Est, Amérique du Nord, Atlantique Nord
Résumé

The present Act provides for a centralized assessment system for real property taxation. In particular, for property tax purposes, the Taxation and Property Records Division of the Department of Finance, Energy and Municipal Affairs assesses the value of all real property within the Province. Taxing authorities use property assessments to determine the tax rates needed to raise the revenue required to pay for public services. Taxation and Property Records sends property owners a Statement of Account - Property Charges that shows assessed values and the applicable charges. Taxation and Property Records remits the municipal, fire district and waste watch portions of the property charges to the proper tax authorities. The text - consisting of 35 sections – deals with the following aspects: property liable to real property taxation, provincial real property tax, tax as applied to farm property, municipal real property tax, notice of taxation, correction of errors or omissions, tax deferral for senior citizens, overdue taxes, service of notices and documents, appeals board, general, offences.

Texte intégral
Anglais
Site web
www.gov.pe.ca

Références - Législation

Implementé par

General Regulations (P.E.I. Reg. EC 512/72).

Législation | Canada | 1972 (2016)

Mot clé: Exploitation agricole, Terrains agricoles, Mise en application, Développement agricole, Régime foncier, Planification territoriale

Source: FAO, FAOLEX