Part 6 — Finance and Property Division 1 Finance
178 Collecting board
(a) has, for the purpose of imposing, collecting and refunding
taxes, all the powers with respect to the imposition and
collection of taxes that are vested in a municipality by the
Municipal Government Act, and
(b) has and may exercise all the powers and duties of a
municipality under this Act and the Municipal Government
Act, but only to the extent that the power is not being
exercised in the district by any other public authority.
(2) A collecting board may exercise the powers given by
subsection (1) only in accordance with a plebiscite conducted under
Division 5 or as a municipality under Division 4.