The present Regulations enforce the Assessment Act. Section 3 lays down provisions relating to the assessment of pipelines installed prior and after 1 January 2000. The text –consisting of 8 articles – deals, inter alia, with the following aspects: citation, definitions, assessed value of pipeline, calculation of base cost for pipe of different size, assessed value of compression stations, custody transfer stations and other appurtenances, calculation of total accumulated depreciation, taxation years to which assessments apply, business occupancy assessment extra.
Implements: Assessment Act (R.S.N.S. 1989, c. 23). (2012)
Authors and Publishers
Government of Nova Scotia (Canada)