CPA · Municipal Government Act
Part 9 — Assessment of Property
290.1 Assessment of condominium unit
assigned to the unit must be assessed
(a) in the case of a bare land condominium, as if it is a parcel of
land, or
(b) in any other case, as if it is a parcel of land and the
improvements to it.
(2) In this section, "unit" and "share in the common property"
have the meanings given to them in the Condominium Property
Act.
1995 c24 s38
RSA 2000