MHHS · Municipal Government Act
Part 10 — Taxation Division 1 General Provisions
366 Grants in place of taxes
grant if there is property in the municipality that the Crown has an
interest in.
(2) The Crown may pay to the municipality a grant not exceeding
the amount that would be recoverable by the municipality if the
property that the Crown has an interest in were not exempt from
taxation under this Division.
(3) When calculating a grant under this section, the following must
not be considered as Crown property unless subsection (4) applies:
(a) property listed in section 298;
(b) museums and historical sites;
(c) public works reserves;
(d) property used in connectio n with academic, trade, forestry
or agricultural schools, colleges or universities, including
student dormitories;
(e) property used in connection with approved hospitals under
the Provincial Health Agencies Act and facilities under the
Mental Health Act;
(f) property owned by an agent of the Crown in respect of
which another enactment provides for payment of a grant in
place of a property tax;
(g) property in respect of which the Crown is not the assessed
person.
(4) If any of the property listed in subsection (3) is a single family
residence, the property must be considered as Crown property
when calculating a grant under this section.
RSA 2000
(5) The Crown may pay a grant under this section in respect of
property referred to in subsection (3)(g) if in the Crown's opinion it
is appropriate to do so.
RSA 2000 cM-26 s366;2025 c10 s39