Part 4 — Formation, Fundamental Changes and Dissolution Division 1 General Criteria
105 Report on negotiations
authority must prepare a report that describes the results of the
negotiations and that includes
(a) a list of the relevant matte rs, including those referred to in
sections 89(1), (2), (3) and (4) and 111, that are agreed on
and a list of any of those matters on which there is no
agreement between the municipal authorities,
(b) a description of the public consultation processes involved
in the negotiations, and
(c) a summary of the views expressed during the public
consultation processes.
(2) The report must
(a) repealed 2022 c16 s9(27);
(b) be approved by resolution of the council of the initiating
municipal authority and by resolution of the councils of the
other municipal authorities that agree to the amalgamation.
(3) A municipal authority whose council does not pass a resolution
approving the report may include in the report its reasons for not
approving.
RSA 2000 cM-26 s105;2015 c8 s11;2022 c16 s9(27)
May, 2026
synagogues
taxation, 362(1)(k)
tangible capital assets. See also
financial administration
definition of, 241(a.01)
in operating budgets, 243(3.1)
taxes and taxation, 326-452
actions and proceedings, time limits,
352
adding amounts owing to tax roll,
553-553.1
agreements (See tax agreements)
arrears (See tax arrears)
assessed person for assessed
property (See assessed person
for assessed property)
business taxes (See business taxes)
cancellation, deferral, reduction or
refund, 347
certificates, 350
change of status order effects, 97.2
clean energy improvement tax (See
clean energy improvement tax)
date imposed, 332
definitions
clean energy improvement tax,
1(1)(aa)(v.1)
requisition, 326(1)(a)
tax, 1(1)(aa)
tax arrears, 326(1)(c)
tax arrears list for recovery of
designated manufactured
homes taxes, 436.01(h)
taxpayer, 1(1)(bb)
tax ratio, 358.1(1)(c)
tax recovery notification, 410(f)
dissolution of municipality, excess
liabilities, 134
electronic communications, 608.1
fire insurance proceeds, 349
grants in place of taxes (See grants)
improvement districts information to
Minister, 593
improvement taxes (See local
improvement tax)
incentives for payment by date, 339
instalment payments, 340
licences, permits, or approvals as
reasonable tax, 8(1)(c)(i)
municipal property occupant tax
agreement, 333.1(1)(a)
non-assessable properties (See non-
assessable properties, with
exceptions and conditions)
non-profit organizations tax
agreements, 333.1(1)(a)(ii)
non-taxable properties (See non-
assessable properties, with
exceptions and conditions;
non-taxable properties)
non-taxable properties under this Act
(See non-assessable properties,
with exceptions and
conditions)
notices (See tax notices)
obligation to pay taxes, 479
off-site levy (See off-site levy)
order effects from amalgamation,
annexation, dissolution, or
formation, 135(1)(a.1)
payments (See tax payments)
penalties
non-payment, 344-346
tax instalments, 340(3)(b)
tax notice information, 334(1)(f)
phasing in of increase or decrease,
347(2)
property taxes (See property taxes)
redevelopment levy (See area
redevelopment plans)
right to continue proceedings, 478
sharing taxes and grants, 55
special liens, 348-348.1, 553.1(2)(b)
special tax (See special tax)
sports franchise tax agreements,
333.1(1)(b)
subdivisions cancellation of plans,
tax collection, 659
tax arrears (See tax arrears)
tax exemption cancellation, 351(2)-
(5), 362(2)-(4), 363(2)-(5)
tax notices (See tax notices)
taxpayers
address in tax roll, 329(b)