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2004 S.Y.T. 1 (2004)

handle is hein.psc/yukon2004 and id is 1 raw text is: CHAPTER 1 CHAPITRE 1 o o 0 0 ACT TO AMEND THE ASSESSMENT AND TAXATION ACT (Assented to May 18, 2004) The Commissioner of Yukon, by and with the advice and consent of the Legislative Assembly, enacts as follows 1 This Act amends the Assessment and Taxation Act. 2 Section 1 of the Act is amended by adding the following paragraph immediately after paragraph (d) of the definition of local improvement in section 1 (d.1) installing a water system,. 3 Section 1 of the Act is further amended by adding the following definition to section 1 'water system' means a system, other than a truck water delivery system, for providing a potable supply of water to a household. 4 Subsection 57(1) of the Act is repealed and the following subsection is substituted for it 57(1) If a local improvement is constructed outside a municipality, the Commissioner in Executive Council may by regulation levy a local improvement tax on real property (a) that abuts on the local improvement, (b) on which the local improvement is constructed, or (c) that benefits directly or indirectly from, the construction of the local improvement. LOI MODIFIANT LA LOI SUR L'EVALUATION ET LA TAXATION (sanctionne le 18 mai 2004) Le Commissaire du Yukon, sur 1avis et avec le consentement de 1'Assembl6e 16gislative, 6dicte: 1 La presente loi modifie la Loi sur I'dvaluation et la taxation. 2 La definition de l'expression << amelioration locale >> A larticle 1 de la mme loi est modifiee par adjonction de l'alinba suivant, apris l'alinba d) : << d.1) la construction d'un r6seau d'aqueduc; >> 3 L'article 1 de la mme loi est modifie par adjonction de la definition suivante : << r6seau d'aqueduc >> S'entend d'un r6seau de livraison d'eau potable aux immeubles, A 1'exclusion d'un systime de livraison d'eau par camion >> 4 Le paragraphe 57(1) de la mme loi est abrog6 et remplace par ce qui suit: << 57(1) Lorsqu'une amelioration locale est construite A l'ext&rieur d'une municipalit6, le commissaire en conseil ex&cutif peut, par riglement, prdlever une taxe d'amilioration locale A l'6gard des biens r6els a) qui donnent sur cette amelioration; b) sur lesquels 1'amilioration est construite; ou c) qui b6ndficient, directement indirectement, de cette amelioration. >> QUEEN'S PRINTER FOR THE YUKON - L'IMPRIMEUR DE LA REINE POUR LE YUKON STATUTES OF THE YUKON 2004 CHAPTER 1I CHAPITRE 1 1I LOIS DU YUKON 2004

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