E-16 - Real Estate Assessment Act

Section 14 Disposition versions

1977-12-31

14. The following immoveables owned, administered or managed by a public body shall not be entered on the roll:

(a)  excluding their buildings, public roads and the works forming part of them;

(b)  lands subject to a claim or timber limit, township reserves, Crown forests, special forest reserves, forests for demonstration and experimentation and the structures erected therein;

(c)  national parks, provincial parks within the meaning of the Provincial Parks Act (Revised Statutes, 1964, chapter 201), municipal parks other than industrial parks, fish and game reserves established under paragraph 6 of section 65 of the Game Act (Revised Statutes, 1964, chapter 202) and fish and game reserves established under paragraph r of section 82 of the Wild-life Conservation Act (chapter C-61);

(d)  beds of watercourses or lakes and the structures thereon, submerged land and beach lots;

(e)  buildings and other works used for the protection of wild-life and of the forest and situated in unorganized territories;

(f)  immoveables of a historic nature within the meaning of the Cultural Property Act which are not operated for commercial purposes;

(g)  airport runways;

(h)  zoological gardens, botanical gardens, nurseries, piscicultural stations, marine biology centres and aquariums, except buildings used in whole or in part for administration or for accommodation of employees;

(i)  waterworks, or sewer systems, plants and facilities for water or garbage treatment, and dumps, including the land, and structures forming part of them.

However, if it owns them, a municipal corporation or municipality may enter on the roll the land and structures not entered on the roll under this section.

1971, c. 50, s. 14; 1972, c. 19, s. 59; 1972, c. 46, s. 6; 1973, c. 31, s. 10.