Part 10 — Taxation Division 1 General Provisions
377 Business tax rate bylaw
pass a business tax rate bylaw annually.
(2) The business tax rate bylaw must set a business tax rate.
(3) If the business tax bylaw establishes classes of business, the
business tax rate bylaw must set a business tax rate for each class.
RSA 2000
(4) The business tax rate may be different for each class of
business established by the business tax bylaw.
(5) The tax rates set by the business tax rate bylaw must not be
amended after the municipality sends the tax notices to the
taxpayers.
1994 cM-26.1 s377