{
 "answer": "In the Town of Logy Bay-Middle Cove-Outer Cove, Newfoundland and Labrador, property tax & assessment rules are set by 2026 Tax & Fee Schedule — Town of Logy Bay-Middle Cove-Outer Cove and 1 other bylaw, verified 2026-10-18. Penalty interest: 1% compounded monthly (after March 31). Tax sale: Accounts outstanding in January for previous years taxes of $10,000.00 or more will be considered for tax sale under Act ss. 139-144.",
 "municipality_id": "gx-003368",
 "municipality": "Logy Bay-Middle Cove-Outer Cove",
 "status_type": "Town",
 "jurisdiction": "Newfoundland and Labrador",
 "country": "CA",
 "topic": "tax_assessment",
 "label": "Property tax & assessment",
 "status": "found",
 "last_verified": "2026-10-18",
 "official_website": "https://lbmcoc.ca/",
 "documents": [
  {
   "primary": true,
   "is_official": true,
   "title": "2026 Tax & Fee Schedule — Town of Logy Bay-Middle Cove-Outer Cove",
   "category": "tax_assessment",
   "document_type": "bylaw",
   "status": "adopted",
   "adopted_date": "2026-01-19",
   "document_url": "https://lbmcoc.ca/wp-content/uploads/2026/01/Xerox-Scan_01202026143321.pdf",
   "summary": "Scanned 2026 schedule adopted with the 2026 Budget: residential tax 4.9 mils (min $100), business tax 11.5 mils (min $100), 1% gross revenue for no fixed place, utilities 2.5% gross revenue, interest 1% compounded monthly after March 31, NSF $50.",
   "discovered_by": "nl-proptax",
   "discovered_at": "2026-10-17",
   "capture_sha256": "f97fb10a6b8a9b9c520ac9f7d0e8d84bb35bdfb67ee783fb22f061928b0b0f95",
   "captured_at": "2026-10-17T23:28:16+00:00",
   "capture_http_status": 200,
   "snapshot_url": "https://pub-e61c5ee2a8704225bfa8de0c280e8a2c.r2.dev/bylaws/f97fb10a6b8a9b9c520ac9f7d0e8d84bb35bdfb67ee783fb22f061928b0b0f95.pdf",
   "link_dead": false,
   "facts": {
    "tax_rate": "Residential Property Tax: 4.9 mils (minimum $100.00); Business Tax: 11.5 mils (minimum $100.00); Business Tax (No fixed place of business): 1% Gross Revenue (2025); Utility & Cable Companies: 2.5% Gross Revenue",
    "due_dates": "Taxes are due to be paid in full by March 31, 2026; interest-free payment plan available if requested prior to March 31, must result in zero balance by October 31, 2026",
    "penalty_interest": "1% compounded monthly (after March 31)"
   },
   "fact_citations": {
    "tax_rate": "\"Residential Property Tax 4.9 mils ... Business Tax 11.5 mils\"",
    "due_dates": "\"Taxes are due to be paid in full by March 31, 2026\"",
    "penalty_interest": "\"Interest (After March 31) 1% compounded monthly\""
   },
   "transcript_url": "/ca/nl/logy-bay-middle-cove-outer-cove/fees/2026-tax-fee-schedule-town-of-logy-bay-middle-cove-outer/",
   "transcript_quality": "ocr"
  },
  {
   "primary": true,
   "is_official": true,
   "title": "Residential Tax Collection Policy and Procedures (2022)",
   "category": "tax_assessment",
   "document_type": "bylaw",
   "status": "adopted",
   "adopted_date": null,
   "document_url": "https://lbmcoc.ca/wp-content/uploads/2022/02/Residential-Tax-Collection-Policies-and-Procedures.pdf",
   "summary": "Council-adopted regulations (Feb 2022) on residential tax collection, arrears, interest and payment plans under the Municipalities Act, 1999.",
   "discovered_by": "nl-proptax",
   "discovered_at": "2026-10-17",
   "capture_sha256": "aafad2dbd11fe8fbe09dd726206ee5826e46124e7c74c5f79991a0a1ac7b24dd",
   "captured_at": "2026-10-17T23:28:16+00:00",
   "capture_http_status": 200,
   "snapshot_url": "https://pub-e61c5ee2a8704225bfa8de0c280e8a2c.r2.dev/bylaws/aafad2dbd11fe8fbe09dd726206ee5826e46124e7c74c5f79991a0a1ac7b24dd.pdf",
   "link_dead": false,
   "facts": {
    "due_dates": "on or before March 31* in every fiscal year",
    "penalty_interest": "1% compounded interest rate applied at the first day of every month",
    "tax_sale": "Accounts outstanding in January for previous years taxes of $10,000.00 or more will be considered for tax sale under Act ss. 139-144."
   },
   "fact_citations": {
    "due_dates": "s. 3",
    "penalty_interest": "s. 3",
    "tax_sale": "s. 7"
   },
   "transcript_url": "/ca/nl/logy-bay-middle-cove-outer-cove/property-tax/residential-tax-collection-policy-and-procedures/",
   "transcript_quality": "exact"
  },
  {
   "primary": false,
   "is_official": true,
   "title": "2026 Municipal Budget Submission Form — Logy Bay-Middle Cove-Outer Cove",
   "category": "tax_assessment",
   "document_type": "agenda_item",
   "status": "adopted",
   "adopted_date": "2026-01-19",
   "document_url": "https://lbmcoc.ca/wp-content/uploads/2026/02/Budget-2026-Budget-Form-LBMCOC-signed.pdf",
   "summary": "Signed 2026 budget submission to Municipal Affairs approved by council January 19, 2026; revenue pages list mil-rate assessments. Supporting only.",
   "discovered_by": "nl-proptax",
   "discovered_at": "2026-10-17",
   "capture_sha256": "43b9395ac85cdb99a1497683d6b31f9ab940d2e0deb4c802eb548b1fc095ca36",
   "captured_at": "2026-10-17T23:28:16+00:00",
   "capture_http_status": 200,
   "snapshot_url": "https://pub-e61c5ee2a8704225bfa8de0c280e8a2c.r2.dev/bylaws/43b9395ac85cdb99a1497683d6b31f9ab940d2e0deb4c802eb548b1fc095ca36.pdf",
   "link_dead": false
  }
 ],
 "source": "https://govanswers.org/ca/nl/logy-bay-middle-cove-outer-cove/property-tax/"
}