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).
Implemented by: Special Purpose Properties Regulations (N.L.R. 89/12). (2012-12-07)
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