CPA · Municipal Government Act
Part 10 — Taxation Division 1 General Provisions
370 Regulations
RSA 2000
(a) prescribing the extent to which residences and farm
buildings are exempt from taxation under this Division;
(b) respecting the calculation of a tax rate to be imposed on
linear property;
(b.1) repealed 2026 c10 s4(22);
(c) describing other property that is exempt from taxation
pursuant to section 362(1)(n), and respecting the
qualifications and conditions required for the purposes of
section 362(1)(n);
(c.1) respecting tax rolls and tax notices including, without
limitation, regulations
(i) respecting the information to be shown on a tax roll and
a tax notice;
(ii) providing for the method of determining the person
liable to pay a property or other tax imposed under this
Part;
(iii) respecting the sending of tax notices;
(c.2) respecting designated industrial property assessment
requisitions and designated industrial property requisition
tax bylaws, including, without limitation, regulations
respecting the application of any provision of this Act, with
or without modification, to a designated industrial property
assessment requisition or a designated industrial property
requisition tax bylaw, or both;
(c.3) respecting tax exemptions and deferrals under section 364.1;
(d) specifying licences for the purposes of section 365(2);
(e) defining a community assoc iation for the purposes of this
Act;
(f) respecting the circumstances in which property is to be
considered to be used in connection with a purpose, activity
or other thing for the purposes of one or more provisions of
this Part;
(g) respecting the circumstances in which property is to be
considered to be held by a person or entity for the purposes
of one or more provisions of this Part.
RSA 2000 cM-26 s370;2005 c14 s13;2016 c24 s61;2017 c13 s1(38);
2026 c10 s4(22)
RSA 2000
Section 371 MUNICIPAL GOVERNMENT ACT Chapter M-26
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