For the purposes of subsection (1) (b) (ii), a strata lot is not used or available for overnight accommodation if the strata lot is used or available for parking, storage or similar purposes or for commercial purposes other than overnight accommodation.
serves the same function that the existing industrial improvement was designed for or, if the existing industrial improvement is no longer used for that function, serves the same function that the existing industrial improvement now serves, and is constructed using current, generally accepted construction techniques and materials for the type of improvement being constructed;"industrial improvement", subject to subsection (2), means an improvement that is part of a plant, whether or not the plant can be operated as a going concern or is temporarily or permanently unprofitable, if the plant is designed and built for the purpose of one or more of the following: The Lieutenant Governor in Council may exempt from the definition of "industrial improvement" improvements in a plant or class of plant that has less than a prescribed capacity and may prescribe different capacities for different types of plants.
A holder of a registered charge may, at any time, give notice, with full particulars of the nature, extent, and duration of the charge, to the assessor and request copies of all assessment and tax notices issued during the duration of the charge.
Without limiting subsection (2), if a building or other improvement extends over more than one parcel of land, those parcels, if contiguous, may be treated by the assessor as one parcel and assessed accordingly.
The Lieutenant Governor in Council may make regulations respecting the disclosure of information obtained or created under this Act, including, without limitation, information respecting the declared value, financing and physical characteristics of property.
For the purposes of a regulation made under subsection (14.1) (d), an average number supplied under subsection (14.2) is deemed to be information supplied by the owner in respect of the strata lot, subject to the owner supplying information that is specifically in respect of the strata lot.If the Lieutenant Governor in Council prescribes supportive housing property as a class of property under subsection (14), the Lieutenant Governor in Council may, by regulation, designate eligible supportive housing property as included in the supportive housing property class for a taxation year rather than defining the types or uses of land or improvements to be included in that property class.is designated under subsection (14.01) of this section,the designation, regardless of when the regulation under subsection (14.01) comes into force, is effective for that portion of the taxation year on and after the date that the assessor made the entry on the supplementary roll.has been assessed for less than the amount for which it was liable to assessment,the assessor must assess the property or thing on a supplementary roll, or further supplementary roll, subject to the conditions of assessment governing the current assessment roll on which the property or thing should have been assessed.has been assessed in a previous year for less than the amount for which it was liable to assessment,the assessor must assess the property or thing on a supplementary roll or further supplementary roll for that year, subject to the conditions of assessment governing the assessment roll on which the property or thing should have been assessed, but only if the failure to assess the property or thing, or the assessment for less than it was liable to be assessed, is attributable to Despite sections 10, 11 and 42, and in addition to supplementary assessments under subsections (2) and (3), the assessor may, at any time before December 31 of the year following completion of the assessment roll under section 3, correct errors and omissions in a completed assessment roll by means of entries in a supplementary assessment roll.