Municipal Government Act s. 353

353 Division 2 Property Tax Property tax bylaw

Current to 2026-05-14 · Official PDF

(1) Each council must pass a property tax bylaw annually.
(2) The property tax bylaw authorizes the council to impose a tax
in respect of property in the municipality to raise revenue to be
used toward the payment of
(a) the expenditures and transfers set out in the budget of the
municipality, and
(b) the requisitions.
(3) The tax must not be imposed in respect of property
(a) that is exempt under sec tion 351, 361, 362 or 364, or
(b) that is exempt under section 363, unless the bylaw passed
under that section makes the property taxable.
RSA 2000 cM-26 s353;2024 c19 s12

RSA 2000