RTA · Municipal Government Act
Part 9 — Assessment of Property
293 Duties of assessors
equitable manner,
(a) apply the valuation and other standards set out in the
regulations, and
(b) follow the procedures set out in the regulations.
RSA 2000
(1.1) For the purposes of subsection (1), an assessment of
designated industrial property or machinery and equipment is not
unfair or inequitable if
(a) the assessor has applied the valuation and other standards
and followed the procedures set out in the regulations, and
(b) the assessment differs fro m the assessment of comparable
properties or from the results that would be obtained by
using other valuation standards.
(2) If there are no procedures set out in the regulations for
preparing assessments, the assessor must take into consideration
assessments of similar property in the same municipality in which
the property that is being assessed is located.
(3) The municipal assessor must, in accordance with the
regulations, provide the Minister or the provincial assessor with
information that the Minister or the provincial assessor requires
about property in the municipality.
RSA 2000 cM-26 s293;2002 c19 s3;2009 c29 s4;
2016 c24 s26;2026 c10 s4(14)