BILL 33

An Act to Amend the Real Property Tax Act

Her Majesty, by and with the advice and consent of the Legislative Assembly of New Brunswick, enacts as follows:

1 Section 7 of the Real Property Tax Act, chapter R-2 of the Revised Statutes, 1973, is amended

(a)  in subsection (1.1) by striking out “containing the information prescribed by regulation”;

(b)  in subsection (2) by striking out “containing the information prescribed by regulation”.

2 Subsection 11(1) of the Act is amended by adding “, whenever created,” after “or encumbrance”.

3 Section 12 of the Act is amended

(a)   in subsection (3) in the portion following paragraph (b) by striking out “after the service of the notice or notices, as the case may be,” and substituting “after the service of the notice or notices or after the posting and publication of an Expression of Interest Notice, as the case may be,”;

(b)  by adding after subsection (3.4) the following:

Expression of Interest Notice

12( 3.5) If the Minister is not able to serve the notice referred to in subsection (3) by personal service under paragraph (3.1)(a) because the person in whose name the real property is assessed or the owner of the real property cannot be found or dies intestate or if the Minister determines that all reasonable efforts to personally serve the notice under subsection (3) have been exhausted, the Minister shall post an Expression of Interest Notice on the real property for six consecutive weeks and publish it in accordance with subsection (3.7).

Expression of Interest Notice

12( 3.6) An Expression of Interest Notice shall contain the following information:

(a)  a statement indicating that the Minister is interested in locating any of the following persons:

( i) the person in whose name the real property was last assessed;

( ii) the owner of the real property, if the real property was assessed under subsection 14(7.3) of the Assessment Act;

( iii) the executor or administrator of the owner of the real property; or

( iv) the attorney appointed by a power of attorney of the owner of the real property;

(b)  the name of the person in whose name the real property was last assessed;

(c)  the location and description of the real property as set out in the assessment and tax roll;

(d)  the property account number by which the real property is identified on the assessment and taxation roll; and

(e)  the property identification number.

Expression of Interest Notice

12( 3.7) An Expression of Interest Notice shall be published

(a)  at least once in each of two consecutive weeks in a newspaper having general circulation in the area where the real property is located,

(b)  in one regular issue of The Royal Gazette, and

(c)  for six consecutive weeks on the website of the Department of Finance.

Expression of Interest Notice

12( 3.8) Proof of the posting and publication of an Expression of Interest Notice under subsection (3.5) may be made by a certificate purporting to be signed by the Minister specifying the location and description of the real property on which the notice was posted, the date of posting and the particulars of the publication of the notice.

Expression of Interest Notice

12( 3.9) A document that purports to be a certificate of the Minister under subsection (3.8) may be adduced in evidence in any court and when so adduced is, in the absence of evidence to the contrary, proof of the facts stated in it without proof of the appointment, signature or authority of the Minister.

(c)  by adding after subsection (4.01) the following:

Tax sale after notice under subsection (3.5)

12( 4.02) If an Expression of Interest Notice has been posted and published under subsection (3.5) and no sale of the real property has been held under subsection (3), and if the taxes and penalties referred to in any notice mailed under subsection (2), whether mailed before or after the notice posted and published under subsection (3.5), or any portion of them, remain due and unpaid, the Minister may at any time, without further notices under subsections (2) and (3.5), proceed with the sale of the real property by giving notice as required under subsection (4).

(d)  by repealing subsection (4.3) and substituting the following:

Recovery of taxes and penalties

12( 4.3) If a sale referred to in subsection (4.01), (4.02) or (4.2) is held, all taxes and penalties on the real property in respect of which the sale is held that are due and unpaid on the date of the sale, shall be recovered from the proceeds of that sale without further notices under subsections (2), (3) and (3.5).

(e)  in subsection (5) by striking out “subsection (4.01) or (4.2)” and substituting “subsection (4.01, (4.02) or (4.2)”.

4 Paragraph 26(1)(a.2) of the Act is repealed.

5 Sections 1 and 4 of this Act come into force on a day to be fixed by proclamation.