MHHS · Municipal Government Act
Part 4 — Formation, Fundamental Changes and Dissolution Division 1 General Criteria
106 Disposition of report
initiating municipal authority must submit the report to the Minister
and send a copy of it to the municipal authorities with which it
RSA 2000
proposes to amalgamate and any other local authority the initiating
municipal authority considers would be affected.
(2) If the initiating municipal authority indicates in the report that
it wishes to proceed with the amalgamation, the report becomes the
initiating municipal authority's application for the amalgamation.
1994 cM-26.1 s106
106.1 Repealed 2022 c16 s9(27).
May, 2026
assessed person for assessed
property (See assessed
person for assessed property)
duty to provide information, 328
person liable for tax, 331
tax recovery (See tax recovery not
related to land; tax recovery
related to designated
manufactured homes; tax
recovery related to land)
tax roll (See tax roll)
well drilling equipment tax (See well
drilling equipment tax)
tax agreements, 333.1, 360
annual payments, 333.1(2)-(3)
clean energy improvement tax, 390.4
(See also clean energy
improvement tax)
equalized assessments, 317(e)
non-profit organizations, 333.1(1)
property taxes for public utility or
linear property, 360
AUC approval, 360(5)-(6)
electric utility definitions, 360(1)
occupant of municipal property,
360(1.1)
operators of electricity utilities,
calculations, 360(4.1)-(4.2)
operators of fuel utilities,
calculations, 360(4)-(4.01)
sports franchises, 333.1(1)(b)
tax arrears
business taxes (See tax recovery not
related to land)
definitions
tax arrears, 326(1)(c)
tax arrears list for designated
manufactured homes,
436.01(h)
designated manufactured homes,
436.01-436.24
grain sale for tax arrears, 447
mines and minerals, 430
Minister responsible for unclaimed
property, filing tax arrears list
with, 412(1)(b.1)
Minister's authority to cancel tax
arrears and caveat, 425.1(2)
property taxes (See tax recovery
related to land)
public auctions for (See tax recovery
not related to land; tax
recovery related to designated
manufactured homes; tax
recovery related to land)
Registrar, filing tax arrears list with,
412(1)(b)
subdivisions, tax arrears on new,
429.1
taxation. See taxes and taxation
tax exempt properties. See non-
taxable properties
taxis and limousines
charges as bylaw matter, 8(1)(c.1)
tax notices, 333-338
amended, 338
assessment notices and, 308(4), 310,
333(4)
business taxes, 373(2), 377(5)
bylaw on electronic
communications, 608.1
certification of date sent, 336
complaint information, 334(1)(d)-
(e)
complaints (See assessment review
boards (ARB))
contents, 334, 370(c.1)
designated officer duties, 336
electronic communications, 608.1
errors or omissions, 330, 354(5)-(6)
exemption status change, 330(3)
payment by instalment, 340(3)
payment incentives, 339
penalties if not paid, 334(1)(f)
property taxes
proration of taxes after status
change, 368(3)
rate amendments after notices
sent, 354(4)
tax rates, 334(3), 357(2)
rate information, 334(2)-(4)
receipt requests, 334(1)(f.1)
regulations, 370(c.1), 381.5
sending and receiving
address unknown, 335(2)
date sent, 334(1)(b), 335(1), 336