Part 10 — Taxation Division 1 General Provisions
382 Division 5 Special Tax Special tax bylaw
to pay for a specific service or purpose by imposing one or more of
the following special taxes:
(a) a waterworks tax;
(b) a sewer tax;
(c) a boulevard tax;
RSA 2000
(d) a dust treatment tax;
(e) a paving tax;
(f) a tax to cover the cost of repair and maintenance of roads,
boulevards, sewer facilities and water facilities;
(g) repealed 2008 cE-6.6 s55;
(h) a tax to enable the municipality to provide incentives to
health professionals to reside and practice their professions
in the municipality;
(i) a fire protection area tax;
(j) a drainage ditch tax;
(k) a tax to provide a supply of water for the residents of a
hamlet;
(l) a recreational services tax.
(2) A special tax bylaw must be passed annually.
RSA 2000 cM-26 s382;2008 cE-6.6 s55