{
 "topic": "property-tax",
 "label": "Property tax & assessment",
 "question": "What is the tax rate? When are taxes due? How is property assessed?",
 "jurisdiction": "Newfoundland and Labrador",
 "country": "CA",
 "source": "https://govanswers.org/ca/nl/property-tax/",
 "municipalities": [
  {
   "municipality_id": "gx-003242",
   "name": "Bay Roberts",
   "type": "Town",
   "path": "/ca/nl/bay-roberts/",
   "answer_page": "/ca/nl/bay-roberts/property-tax/",
   "json": "/ca/nl/bay-roberts/property-tax.json",
   "status": "found",
   "n_adopted": 1,
   "last_verified": "2026-08-29",
   "document": "Arrears Sale By-Law 2025 — Town of Bay Roberts",
   "document_number": "2025",
   "adopted_date": null,
   "transcript_url": "/ca/nl/bay-roberts/property-tax/bylaw-2025/",
   "answer": "In the Town of Bay Roberts, Newfoundland and Labrador, tax sale: Town clerk shall sell real property at public auction to pay taxes, water, sewer fees, local improvement fees, interest and expenses.. Source: Arrears Sale By-Law 2025 — Town of Bay Roberts, verified 2026-08-29."
  },
  {
   "municipality_id": "gx-003252",
   "name": "Bonavista",
   "type": "Town",
   "path": "/ca/nl/bonavista/",
   "answer_page": "/ca/nl/bonavista/property-tax/",
   "json": "/ca/nl/bonavista/property-tax.json",
   "status": "found",
   "n_adopted": 1,
   "last_verified": "2026-08-29",
   "document": "Arrears Sale By-Law (REG-18)",
   "document_number": "REG-18",
   "adopted_date": null,
   "transcript_url": "/ca/nl/bonavista/property-tax/bylaw-reg-18/",
   "answer": "In the Town of Bonavista, Newfoundland and Labrador, tax sale: Council directs sale upon arrears notice confirmation; Clerk conducts live or sealed-bid auction; proceeds apply to taxes, fees, interest.. Source: Arrears Sale By-Law (REG-18), verified 2026-08-29."
  },
  {
   "municipality_id": "gx-003253",
   "name": "Botwood",
   "type": "Town",
   "path": "/ca/nl/botwood/",
   "answer_page": "/ca/nl/botwood/property-tax/",
   "json": "/ca/nl/botwood/property-tax.json",
   "status": "found",
   "n_adopted": 1,
   "last_verified": "2026-08-29",
   "document": "2024 Tax Structure, Rates + Due Dates",
   "document_number": null,
   "adopted_date": null,
   "transcript_url": "/ca/nl/botwood/property-tax/2024-tax-structure-rates-due-dates/",
   "answer": "In the Town of Botwood, Newfoundland and Labrador, tax rate: 8.0 mils (.80%) of assessed value; Minimum $375.00; due dates: March 31, 2024; penalty interest: 15% per annum as of January 1, 2024. Source: 2024 Tax Structure, Rates + Due Dates, verified 2026-08-29."
  },
  {
   "municipality_id": "gx-003259",
   "name": "Buchans",
   "type": "Town",
   "path": "/ca/nl/buchans/",
   "answer_page": "/ca/nl/buchans/property-tax/",
   "json": "/ca/nl/buchans/property-tax.json",
   "status": "found",
   "n_adopted": 1,
   "last_verified": "2026-08-29",
   "document": "Tax Structure and Rates – 2025",
   "document_number": null,
   "adopted_date": null,
   "transcript_url": "/ca/nl/buchans/property-tax/tax-structure-and-rates-2025/",
   "answer": "In the Town of Buchans, Newfoundland and Labrador, tax rate: Residential (13.2 mils of assessed value), Commercial (16 mils of assessed value). Source: Tax Structure and Rates – 2025, verified 2026-08-29."
  },
  {
   "municipality_id": "gx-003260",
   "name": "Burgeo",
   "type": "Town",
   "path": "/ca/nl/burgeo/",
   "answer_page": "/ca/nl/burgeo/property-tax/",
   "json": "/ca/nl/burgeo/property-tax.json",
   "status": "found",
   "n_adopted": 1,
   "last_verified": "2026-08-29",
   "document": "Tax Structure 2026",
   "document_number": null,
   "adopted_date": "2025-12-17",
   "transcript_url": "/ca/nl/burgeo/property-tax/tax-structure-2026/",
   "answer": "In the Town of Burgeo, Newfoundland and Labrador, tax rate: 10.0 mils (1%) on residential; 13.0 mils (1.3%) on commercial, institutional, and industrial; due dates: April 1, 2026; penalty interest: 1% per month on prior year arrears as of Jan 1, 2026; 1% per month on 2026 accounts beginning June 1, 2026. Source: Tax Structure 2026, verified 2026-08-29."
  },
  {
   "municipality_id": "gx-003261",
   "name": "Burin",
   "type": "Town",
   "path": "/ca/nl/burin/",
   "answer_page": "/ca/nl/burin/property-tax/",
   "json": "/ca/nl/burin/property-tax.json",
   "status": "found",
   "n_adopted": 2,
   "last_verified": "2026-08-29",
   "document": "Arrears Sales By-Law",
   "document_number": null,
   "adopted_date": null,
   "transcript_url": "/ca/nl/burin/property-tax/arrears-sales-by-law/",
   "answer": "In the Town of Burin, Newfoundland and Labrador, tax sale: Council directs sale by resolution after arrears notice; Town Manager sells property at public auction to recover unpaid taxes, fees, interest, and expenses.; due dates: last business day in May each year; tax sale: Properties with taxes unpaid for two years may be subject to tax sale.. Source: Arrears Sales By-Law; Tax Collection By-Law, verified 2026-08-29."
  },
  {
   "municipality_id": "gx-003283",
   "name": "Conception Bay South",
   "type": "Town",
   "path": "/ca/nl/conception-bay-south/",
   "answer_page": "/ca/nl/conception-bay-south/property-tax/",
   "json": "/ca/nl/conception-bay-south/property-tax.json",
   "status": "found",
   "n_adopted": 1,
   "last_verified": "2026-08-29",
   "document": "2024 Schedule of Rates and Fees — Town of Conception Bay South (property/business tax component)",
   "document_number": null,
   "adopted_date": null,
   "transcript_url": "/ca/nl/conception-bay-south/property-tax/2024-schedule-of-rates-and-fees-town-of-conception-bay-south/",
   "answer": "In the Town of Conception Bay South, Newfoundland and Labrador, tax rate: Residential: 7.6 mill (min $100); Commercial: 11.5 mill (min $250); Business Tax — Class B 11.5, Class F 115, Class L 18, Class S 20, Class SSM 62.7, Class U 2.5% of gross revenue, Class Z 15, Class GR 3% of gross revenue, Class MB $500; Service Clubs: Exempt; due dates: Taxes for the year 2024 are due and payable when rendered; penalty interest: 1.17% per month will be calculated on the outstanding account balance at month end. Source: 2024 Schedule of Rates and Fees — Town of Conception Bay South (property/business tax component), verified 2026-08-29."
  },
  {
   "municipality_id": "gx-003287",
   "name": "Cormack",
   "type": "Town",
   "path": "/ca/nl/cormack/",
   "answer_page": "/ca/nl/cormack/property-tax/",
   "json": "/ca/nl/cormack/property-tax.json",
   "status": "found",
   "n_adopted": 1,
   "last_verified": "2026-08-29",
   "document": "Tax Schedule 2025 — Town of Cormack",
   "document_number": "2025",
   "adopted_date": null,
   "transcript_url": "/ca/nl/cormack/property-tax/schedule-2025/",
   "answer": "In the Town of Cormack, Newfoundland and Labrador, tax rate: Property Tax (Residential & Commercial): 5.42 mills; Business categories: Cat. 1 $175 flat, Cat. 2 (retail w/ gas) 18.20 mills, Cat. 3 (tourism/markets) 6.00 mills, Cat. 4/8/12 (manufacturing/processors/mineral) 19.60 mills, Cat. 5 (contracting/trucking) 17.50 mills, Cat. 9/10 (other/retail w/o gas) 15.40 mills, Cat. 11 (gross revenue/no fixed place) 6.00 mills, agricultural 6.00 mills, commercial logging 17.50 mills; Minimum Business Tax (Cat. 2–12): $350; Minimum Property Tax (Residential/Commercial): $400; Utility Tax: 2.5%; Garbage fee: $185.75/household; Vacant land: $500; due dates: March 31, 2025; 5% discount if paid or postmarked by February 28, 2025; 2.5% discount if paid by March 15, 2025; payment plan term ends October 31, 2025; penalty interest: .8125 % annual rate to be applied monthly; tax sale: Arrears of 18 months triggers notice; property liable for sale under Act unless arrears paid within 90 days of notice.. Source: Tax Schedule 2025 — Town of Cormack, verified 2026-08-29."
  },
  {
   "municipality_id": "gx-003288",
   "name": "Corner Brook",
   "type": "City",
   "path": "/ca/nl/corner-brook/",
   "answer_page": "/ca/nl/corner-brook/property-tax/",
   "json": "/ca/nl/corner-brook/property-tax.json",
   "status": "found",
   "n_adopted": 1,
   "last_verified": "2026-08-29",
   "document": "City of Corner Brook 2025 Tax Rates",
   "document_number": null,
   "adopted_date": null,
   "transcript_url": "/ca/nl/corner-brook/property-tax/city-of-corner-brook-2025-tax-rates/",
   "answer": "In the City of Corner Brook, Newfoundland and Labrador, tax rate: Min $275. Fully Serviced Commercial -13.0 mils plus $780; Residential - 8.0 mils plus $670. Partially Commercial - 9.5 mils plus $600; Residential - 5.25 mils plus $510. Unserviced - 5.0 mils. Watson Pond - 8.0 mils. Metered - 6.0 mils. Non-Taxable - 6.5 mils plus $780. Trailers - 5.75 mils. Business 14.0% to 0.4%, min $270.. Source: City of Corner Brook 2025 Tax Rates, verified 2026-08-29."
  },
  {
   "municipality_id": "gx-003293",
   "name": "Cupids",
   "type": "Town",
   "path": "/ca/nl/cupids/",
   "answer_page": "/ca/nl/cupids/property-tax/",
   "json": "/ca/nl/cupids/property-tax.json",
   "status": "found",
   "n_adopted": 1,
   "last_verified": "2026-08-29",
   "document": "Tax Structure 2026 – Town of Cupids",
   "document_number": null,
   "adopted_date": null,
   "transcript_url": null,
   "answer": "The Town of Cupids, Newfoundland and Labrador has 1 adopted bylaw on file: Tax Structure 2026 – Town of Cupids, verified 2026-08-29."
  },
  {
   "municipality_id": "gx-003295",
   "name": "Deer Lake",
   "type": "Town",
   "path": "/ca/nl/deer-lake/",
   "answer_page": "/ca/nl/deer-lake/property-tax/",
   "json": "/ca/nl/deer-lake/property-tax.json",
   "status": "found",
   "n_adopted": 2,
   "last_verified": "2026-08-29",
   "document": "Real Property By-Law – Town of Deer Lake",
   "document_number": null,
   "adopted_date": null,
   "transcript_url": "/ca/nl/deer-lake/property-tax/real-property-by-law-town-of-deer-lake/",
   "answer": "In the Town of Deer Lake, Newfoundland and Labrador, tax rate: Residential: 7.5 mils (min. $495.00); Commercial: 8 mils (min. $495.00); Business Tax: General Business 7.75 mils (min. $399.00); Doctors/Dentist/Professionals 18.0 mils; Banks 140.0 mils; Drug Stores 14.0 mils; Car Rental Agencies 69.5 mils; Aviation 10.0 mils; Financial Services 17.0 mils; Insurance Services 17.0 mils; Hotels/Motel 11.0 mils; Agriculture 5.5 mils; Senior's Manor 6.5 mils; Funeral Homes 16.0 mils; Retail with Gas/Diesel 20.0 mils; Retail with Gas 9.0 mils; Grocery 20.0 mils; No Fixed Place of Business 1% of Gross Revenue; Utilities/Cable Companies 2.5% of Gross Revenue; Water/Sewer Commercial mil rates: Schools 8 mils, Provincial Government 8 mils, Car Wash 4 mils, Hotel/Motel 2.3 mils, Seniors Manor 1.8 mils, Restaurant/Takeout/Lounge 1.5 mils; due dates: All taxes due and payable by March 31, 2026; discount of 3% if paid by January 31, 2026; 2% if paid by February 28, 2026; penalty interest: 3% compound monthly interest (after March 31, 2026 deadline). Source: Tax Rates 2026 – Town of Deer Lake, verified 2026-08-29."
  },
  {
   "municipality_id": "gx-003303",
   "name": "Ferryland",
   "type": "Town",
   "path": "/ca/nl/ferryland/",
   "answer_page": "/ca/nl/ferryland/property-tax/",
   "json": "/ca/nl/ferryland/property-tax.json",
   "status": "found",
   "n_adopted": 1,
   "last_verified": "2026-08-29",
   "document": "Tax Structure 2026",
   "document_number": null,
   "adopted_date": null,
   "transcript_url": "/ca/nl/ferryland/property-tax/tax-structure-2026/",
   "answer": "The Town of Ferryland, Newfoundland and Labrador has 1 adopted bylaw on file: Tax Structure 2026, verified 2026-08-29."
  },
  {
   "municipality_id": "gx-003307",
   "name": "Fogo Island",
   "type": "Town",
   "path": "/ca/nl/fogo-island/",
   "answer_page": "/ca/nl/fogo-island/property-tax/",
   "json": "/ca/nl/fogo-island/property-tax.json",
   "status": "found",
   "n_adopted": 2,
   "last_verified": "2026-08-29",
   "document": "2026 Tax Rates (Amended 2026-05-26)",
   "document_number": null,
   "adopted_date": "2026-05-26",
   "transcript_url": "/ca/nl/fogo-island/property-tax/2026-tax-rates/",
   "answer": "In the Town of Fogo Island, Newfoundland and Labrador, tax rate: Residential: 6.5 mils, base $340 plus .00001% of assessed value; Commercial: 6.75 mils, base $415 plus .00001% of assessed value; Non-Residential Small Structure: 7.75 mils, base $100 plus .00001% of assessed value; Vacant Land: 7.75 mils, base $190.00 plus .00001% of assessed value; Business Tax: base $310 per business plus 0.00001% of assessed value; Class mil rates: 11 mils (Accommodations 1), 15 mils (Accommodations 2), 20 mils (Personal and Consumer Services), 24 mills (Taxis/Boat Tours/Bus Companies), 25 mils (Food/Beverage Services), 29 mils (Hydroponic Farming), 29 mils (Fish Processors), 33 mils (Retail), 47 mils (Construction/Manufacturing/Freight), 56 mils (Utilities), 119 mils (Oil Company - Tank Farm), 232 mils (Banks); Business with no fixed address: 2.5% Gross Revenue; Utility Tax: 2.5% Gross Revenue; due dates: All taxes and fees are due and payable in full by May 31st; 10% discount if current property taxes paid on or before March 31st of current tax year; penalty interest: 1% interest (Simple) will be applied monthly to outstanding balances as of May 31st, 2026; tax sale: Property sold by public auction to recover unpaid real property taxes, water/sewer fees, or local improvement fees; minimum bid equals outstanding taxes, fees, interest plus incidental expenses. Source: 2026 Tax Rates (Amended 2026-05-26); Arrears Sales Bylaw, verified 2026-08-29."
  },
  {
   "municipality_id": "gx-003309",
   "name": "Fortune",
   "type": "Town",
   "path": "/ca/nl/fortune/",
   "answer_page": "/ca/nl/fortune/property-tax/",
   "json": "/ca/nl/fortune/property-tax.json",
   "status": "found",
   "n_adopted": 1,
   "last_verified": "2026-08-29",
   "document": "Arrears Sales By-Law",
   "document_number": null,
   "adopted_date": "2026-03-04",
   "transcript_url": "/ca/nl/fortune/property-tax/arrears-sales-by-law/",
   "answer": "In the Town of Fortune, Newfoundland and Labrador, tax sale: Arrears Sale conducted by public auction; minimum bid equals outstanding taxes, fees, interest plus expenses.. Source: Arrears Sales By-Law, verified 2026-08-29."
  },
  {
   "municipality_id": "gx-003315",
   "name": "Gander",
   "type": "Town",
   "path": "/ca/nl/gander/",
   "answer_page": "/ca/nl/gander/property-tax/",
   "json": "/ca/nl/gander/property-tax.json",
   "status": "found",
   "n_adopted": 1,
   "last_verified": "2026-08-29",
   "document": "Arrears Sale By-Law",
   "document_number": null,
   "adopted_date": "2025-04-16",
   "transcript_url": "/ca/nl/gander/property-tax/arrears-sale-by-law/",
   "answer": "In the Town of Gander, Newfoundland and Labrador, tax sale: Council directs sale upon confirmation of arrears notice; Town Clerk conducts sale by live or sealed-bid public auction.. Source: Arrears Sale By-Law, verified 2026-08-29."
  },
  {
   "municipality_id": "gx-003316",
   "name": "Garnish",
   "type": "Town",
   "path": "/ca/nl/garnish/",
   "answer_page": "/ca/nl/garnish/property-tax/",
   "json": "/ca/nl/garnish/property-tax.json",
   "status": "found",
   "n_adopted": 2,
   "last_verified": "2026-08-29",
   "document": "2025 Municipal Tax Rates",
   "document_number": null,
   "adopted_date": null,
   "transcript_url": "/ca/nl/garnish/property-tax/2025-municipal-tax-rates/",
   "answer": "In the Town of Garnish, Newfoundland and Labrador, tax rate: Property Tax: 7.3 mils or $460 minimum; Business Tax: 7.3 mils or $100 minimum; Utility Tax: 2.5% of gross revenue; due dates: June 30, 2025 (all taxes and fees); tax sale: Council shall direct property be sold by arrears sale; clerk shall proceed to sell at the public auction.. Source: 2025 Municipal Tax Rates; Arrears Sale By-Law, 2025, verified 2026-08-29."
  },
  {
   "municipality_id": "gx-003326",
   "name": "Grand Falls-Windsor",
   "type": "Town",
   "path": "/ca/nl/grand-falls-windsor/",
   "answer_page": "/ca/nl/grand-falls-windsor/property-tax/",
   "json": "/ca/nl/grand-falls-windsor/property-tax.json",
   "status": "found",
   "n_adopted": 1,
   "last_verified": "2026-08-29",
   "document": "Arrears Sale By-Law",
   "document_number": null,
   "adopted_date": "2025-12-22",
   "transcript_url": "/ca/nl/grand-falls-windsor/property-tax/arrears-sale-by-law/",
   "answer": "In the Town of Grand Falls-Windsor, Newfoundland and Labrador, tax sale: Council resolves sale, Clerk serves notice, 14-day appeal, 30-day advertisement, then Public Auction sells property to pay taxes and expenses.. Source: Arrears Sale By-Law, verified 2026-08-29."
  },
  {
   "municipality_id": "gx-003332",
   "name": "Happy Valley-Goose Bay",
   "type": "Town",
   "path": "/ca/nl/happy-valley-goose-bay/",
   "answer_page": "/ca/nl/happy-valley-goose-bay/property-tax/",
   "json": "/ca/nl/happy-valley-goose-bay/property-tax.json",
   "status": "found",
   "n_adopted": 1,
   "last_verified": "2026-08-29",
   "document": "Arrears Sales By-Laws",
   "document_number": null,
   "adopted_date": null,
   "transcript_url": "/ca/nl/happy-valley-goose-bay/property-tax/arrears-sales-by-laws/",
   "answer": "In the Town of Happy Valley-Goose Bay, Newfoundland and Labrador, tax sale: An Arrears Sale shall be conducted by a public auction at the time and in the place within the Town referred to the advertisement. Source: Arrears Sales By-Laws, verified 2026-08-29."
  },
  {
   "municipality_id": "gx-003333",
   "name": "Harbour Breton",
   "type": "Town",
   "path": "/ca/nl/harbour-breton/",
   "answer_page": "/ca/nl/harbour-breton/property-tax/",
   "json": "/ca/nl/harbour-breton/property-tax.json",
   "status": "found",
   "n_adopted": 1,
   "last_verified": "2026-08-29",
   "document": "Town of Harbour Breton 2026 Tax & Fee Structure",
   "document_number": null,
   "adopted_date": "2026-01-20",
   "transcript_url": "/ca/nl/harbour-breton/property-tax/town-of-harbour-breton-2026-tax-fee-structure/",
   "answer": "In the Town of Harbour Breton, Newfoundland and Labrador, tax rate: Residential: 9 mills (0.009%); Commercial Property: 9 mills; Vacant: $500 annually; Industrial Property: 30 mills (0.03%); General Commercial Business: 17 mills (0.017%); Industrial Business: 35 mills (0.035%); Fibre Optic/Banks: 125.25 mills; Dental: 45.25 mills; due dates: June 30, 2026. Source: Town of Harbour Breton 2026 Tax & Fee Structure, verified 2026-08-29."
  },
  {
   "municipality_id": "gx-003346",
   "name": "Humber Arm South",
   "type": "Town",
   "path": "/ca/nl/humber-arm-south/",
   "answer_page": "/ca/nl/humber-arm-south/property-tax/",
   "json": "/ca/nl/humber-arm-south/property-tax.json",
   "status": "found",
   "n_adopted": 1,
   "last_verified": "2026-08-29",
   "document": "Arrears Sale By-Law",
   "document_number": null,
   "adopted_date": null,
   "transcript_url": "/ca/nl/humber-arm-south/property-tax/arrears-sale-by-law/",
   "answer": "In the Town of Humber Arm South, Newfoundland and Labrador, tax sale: real property be sold by arrears sale... where the real property tax... is in arrears for 18 months. Source: Arrears Sale By-Law, verified 2026-08-29."
  },
  {
   "municipality_id": "gx-003354",
   "name": "Kippens",
   "type": "Town",
   "path": "/ca/nl/kippens/",
   "answer_page": "/ca/nl/kippens/property-tax/",
   "json": "/ca/nl/kippens/property-tax.json",
   "status": "found",
   "n_adopted": 1,
   "last_verified": "2026-08-29",
   "document": "Town of Kippens Adopted Tax Structure 2026",
   "document_number": null,
   "adopted_date": null,
   "transcript_url": "/ca/nl/kippens/property-tax/town-of-kippens-adopted-tax-structure-2026/",
   "answer": "In the Town of Kippens, Newfoundland and Labrador, tax rate: Residential: 5.0 mils (assessed value >$60,000); base rate $300 + 0.0001 mils (≤$60,000). Commercial: 7.42 mils (>$60,000); base rate $300 + 0.0001 mils (≤$60,000). Vacant Land: 5.0 mils (>$60,000); base rate $300 + 0.0001 mils (≤$60,000). Business Groups 1–2, 9, 12, 14: 12 mils; Group 3, 6: 11 mils; Groups 10–11: 16 mils; Group 13: 4 mils; Group 16: 8 mils; Group 4: 2% of gross revenue; Group 5: 4% of assessed value; Groups 7–8: 2.5% of gross revenue; Group 15: $200 base + 0.0001 mils minimum.; due dates: March 31st, 2026; penalty interest: 1% per month compound. Source: Town of Kippens Adopted Tax Structure 2026, verified 2026-08-29."
  },
  {
   "municipality_id": "gx-003358",
   "name": "Labrador City",
   "type": "Town",
   "path": "/ca/nl/labrador-city/",
   "answer_page": "/ca/nl/labrador-city/property-tax/",
   "json": "/ca/nl/labrador-city/property-tax.json",
   "status": "found",
   "n_adopted": 1,
   "last_verified": "2026-08-29",
   "document": "Schedule C – Tax Rates 2026",
   "document_number": null,
   "adopted_date": "2025-12-09",
   "transcript_url": "/ca/nl/labrador-city/property-tax/schedule-c-tax-rates-2026/",
   "answer": "In the Town of Labrador City, Newfoundland and Labrador, tax rate: Varies by business class; e.g., 90.00 mils, 45.00 mils, 2.5% of Gross Rev, 56.65 mils. Source: Schedule C – Tax Rates 2026, verified 2026-08-29."
  },
  {
   "municipality_id": "gx-003361",
   "name": "Lawn",
   "type": "Town",
   "path": "/ca/nl/lawn/",
   "answer_page": "/ca/nl/lawn/property-tax/",
   "json": "/ca/nl/lawn/property-tax.json",
   "status": "found",
   "n_adopted": 1,
   "last_verified": "2026-08-29",
   "document": "2023 Tax Structure",
   "document_number": null,
   "adopted_date": "2023-02-15",
   "transcript_url": "/ca/nl/lawn/property-tax/2023-tax-structure/",
   "answer": "In the Town of Lawn, Newfoundland and Labrador, tax rate: Residential Property Tax: 7.5 Mills ($360.00 Minimum Tax); Commercial Property Tax: 15 Mills ($360.00 Minimum Tax); Vacant Land: $180.00 (Half Minimum Tax); due dates: Current year taxes due June 30th, 2023; all taxes plus applicable interest due on or before September 20th, 2023; 10% discount if paid in full by April 15th, 2023; penalty interest: Simple interest at 12% per annum, charged monthly, on all overdue property, garbage, water and business taxes. Source: 2023 Tax Structure, verified 2026-08-29."
  },
  {
   "municipality_id": "gx-003362",
   "name": "Leading Tickles",
   "type": "Town",
   "path": "/ca/nl/leading-tickles/",
   "answer_page": "/ca/nl/leading-tickles/property-tax/",
   "json": "/ca/nl/leading-tickles/property-tax.json",
   "status": "found",
   "n_adopted": 1,
   "last_verified": "2026-08-29",
   "document": "Town of Leading Tickles – Billing Rates (2026)",
   "document_number": null,
   "adopted_date": null,
   "transcript_url": "/ca/nl/leading-tickles/property-tax/town-of-leading-tickles-billing-rates/",
   "answer": "In the Town of Leading Tickles, Newfoundland and Labrador, tax rate: Residential: 6 mils; Commercial: 9 mils; Minimum Tax: $442.30; Vacant Property: $206.00; due dates: June 30, 2026; penalty interest: 2% monthly interest on all outstanding amounts after June 30, 2026. Source: Town of Leading Tickles – Billing Rates (2026), verified 2026-08-29."
  },
  {
   "municipality_id": "gx-003364",
   "name": "Lewisporte",
   "type": "Town",
   "path": "/ca/nl/lewisporte/",
   "answer_page": "/ca/nl/lewisporte/property-tax/",
   "json": "/ca/nl/lewisporte/property-tax.json",
   "status": "found",
   "n_adopted": 2,
   "last_verified": "2026-08-29",
   "document": "Tax Structure & Fees 2026 – Property & Business Tax Rates",
   "document_number": null,
   "adopted_date": null,
   "transcript_url": "/ca/nl/lewisporte/property-tax/tax-structure-fees-2026-property-business-tax-rates/",
   "answer": "In the Town of Lewisporte, Newfoundland and Labrador, tax sale: Council directs sale by resolution; clerk sells property at public auction to pay taxes, water and sewer fees, local improvement fees, interest and expenses.; tax rate: Residential & Commercial: 8.50 mils (min $300 base + 0.00001%); Vacant Land: 8.50 mils (min $300 base + 0.00001%); Oil Storage Companies: 20.00 mils; Banks & Finance Companies: 75.00 mils; Car Lots: 30.00 mils; Personal Care Homes: $50/bed; Preschool/Nursery School: 5.00 mils; Public Storage Facilities and Greenhouse Operations: 9.00 mils; All Other Business Classes: 18.00 mils; Utilities/Cable TV companies: 2.5% gross revenue; Businesses with no fixed place of operation: 0.6% gross revenue (min $125); Home Based Business (gross revenue <$1000): 0.6% gross revenue (min $50); Home Based Business (gross revenue >$1000): 0.6% gross revenue (base $300 + 0.00001%, max base $400 + 0.00001%); due dates: All taxes and fees in arrears after June 1, 2026; all other invoices due 30 days from date of issue; early payment discount if paid in full by March 31, 2026 or within 30 days of invoice date, whichever is later; penalty interest: Simple interest rate of 15% per annum, charged at the first day of each month on the outstanding principal. Source: Arrears Sale By-Law; Tax Structure & Fees 2026 – Property & Business Tax Rates, verified 2026-08-29."
  },
  {
   "municipality_id": "gx-003369",
   "name": "Long Harbour-Mount Arlington Heights",
   "type": "Town",
   "path": "/ca/nl/long-harbour-mount-arlington-heights/",
   "answer_page": "/ca/nl/long-harbour-mount-arlington-heights/property-tax/",
   "json": "/ca/nl/long-harbour-mount-arlington-heights/property-tax.json",
   "status": "found",
   "n_adopted": 1,
   "last_verified": "2026-08-29",
   "document": "Arrears Sale By-Law — Town of Long Harbour-Mount Arlington Heights",
   "document_number": null,
   "adopted_date": "2025-06-20",
   "transcript_url": "/ca/nl/long-harbour-mount-arlington-heights/property-tax/arrears-sale-by-law-town-of-long-harbour-mount-arlington/",
   "answer": "In the Town of Long Harbour-Mount Arlington Heights, Newfoundland and Labrador, tax sale: property be sold by arrears sale where tax, water fee or assessment is in arrears for 18 months and 90 day notice period has expired. Source: Arrears Sale By-Law — Town of Long Harbour-Mount Arlington Heights, verified 2026-08-29."
  },
  {
   "municipality_id": "gx-003377",
   "name": "Marystown",
   "type": "Town",
   "path": "/ca/nl/marystown/",
   "answer_page": "/ca/nl/marystown/property-tax/",
   "json": "/ca/nl/marystown/property-tax.json",
   "status": "found",
   "n_adopted": 1,
   "last_verified": "2026-08-29",
   "document": "Town of Marystown 2026 Tax Structure",
   "document_number": null,
   "adopted_date": "2026-02-27",
   "transcript_url": "/ca/nl/marystown/property-tax/town-of-marystown-2026-tax-structure/",
   "answer": "In the Town of Marystown, Newfoundland and Labrador, tax rate: Residential: 7.0 mils of assessed value; Commercial: 8.5 mils of assessed value; due dates: April 30, 2026; penalty interest: 12%, compounded monthly. Source: Town of Marystown 2026 Tax Structure, verified 2026-08-29."
  },
  {
   "municipality_id": "gx-003388",
   "name": "Mount Moriah",
   "type": "Town",
   "path": "/ca/nl/mount-moriah/",
   "answer_page": "/ca/nl/mount-moriah/property-tax/",
   "json": "/ca/nl/mount-moriah/property-tax.json",
   "status": "found",
   "n_adopted": 1,
   "last_verified": "2026-08-29",
   "document": "2025 Tax Structure — Town of Mount Moriah",
   "document_number": null,
   "adopted_date": null,
   "transcript_url": "/ca/nl/mount-moriah/property-tax/2025-tax-structure-town-of-mount-moriah/",
   "answer": "In the Town of Mount Moriah, Newfoundland and Labrador, tax rate: 7.5 mills on assessed property value (property tax); 13 mills on assessed property value (business tax); due dates: June 30, 2025; 3% discount if paid in full by March 28, 2025; penalty interest: .70% per month on all accounts in arrears, effective January 1, 2025; applies to current-year taxes effective July 1, 2025. Source: 2025 Tax Structure — Town of Mount Moriah, verified 2026-08-29."
  },
  {
   "municipality_id": "gx-003404",
   "name": "Paradise",
   "type": "Town",
   "path": "/ca/nl/paradise/",
   "answer_page": "/ca/nl/paradise/property-tax/",
   "json": "/ca/nl/paradise/property-tax.json",
   "status": "found",
   "n_adopted": 2,
   "last_verified": "2026-08-29",
   "document": "2026 Schedule of Taxes and Rates",
   "document_number": null,
   "adopted_date": "2026-01-29",
   "transcript_url": "/ca/nl/paradise/property-tax/2026-schedule-of-taxes-and-rates/",
   "answer": "In the Town of Paradise, Newfoundland and Labrador, tax rate: Residential: 7.4 Mils; Commercial: 11.5 Mils; Business Tax — Class 1 General Commercial: 15 Mils; Class 2 Construction/Mining/Water & Sewer/Landscaping: 25 Mils; Class 3 Banking/Credit Union/Trust/Scrapyard: 80 Mils; Class 4 Manufacturing/Transportation/Warehousing/Wholesale/Gas Station/Automotive/Other: 18 Mils; Class 5 Agriculture & Social Service: 5 Mils; Class 6 Cabin Operations: 8 Mils; Class 7 Daycares & Not-For-Profit: Exempt; Class 8 Utilities/Cable/Satellite/Long Distance: 2.5% of Revenue; Class 9 Professional Services: 18 Mils; Class 10 Investment/Insurance/Other Finance: 30 Mils; due dates: Taxes due March 13, 2026; penalty interest: Interest on Arrears (Monthly): 1%; tax sale: Property sold by public auction upon Council resolution confirming arrears notice service. Minimum bid equals outstanding taxes, fees, interest and expenses incidental to sale.. Source: 2026 Schedule of Taxes and Rates; Arrears Sales By-law (BL-CS-02), verified 2026-08-29."
  },
  {
   "municipality_id": "gx-003407",
   "name": "Pasadena",
   "type": "Town",
   "path": "/ca/nl/pasadena/",
   "answer_page": "/ca/nl/pasadena/property-tax/",
   "json": "/ca/nl/pasadena/property-tax.json",
   "status": "found",
   "n_adopted": 1,
   "last_verified": "2026-08-29",
   "document": "Pasadena Arrears Sales By-laws",
   "document_number": null,
   "adopted_date": "2025-07-21",
   "transcript_url": "/ca/nl/pasadena/property-tax/pasadena-arrears-sales-by-laws/",
   "answer": "In the Town of Pasadena, Newfoundland and Labrador, tax sale: An Arrears Sale shall be conducted by a public auction at the time and in the place within the Town referred to the advertisement. Source: Pasadena Arrears Sales By-laws, verified 2026-08-29."
  },
  {
   "municipality_id": "gx-003408",
   "name": "Peterview",
   "type": "Town",
   "path": "/ca/nl/peterview/",
   "answer_page": "/ca/nl/peterview/property-tax/",
   "json": "/ca/nl/peterview/property-tax.json",
   "status": "found",
   "n_adopted": 1,
   "last_verified": "2026-08-29",
   "document": "Tax Recovery By-Law",
   "document_number": null,
   "adopted_date": null,
   "transcript_url": null,
   "answer": "The Town of Peterview, Newfoundland and Labrador has 1 adopted bylaw on file: Tax Recovery By-Law, verified 2026-08-29."
  },
  {
   "municipality_id": "gx-003414",
   "name": "Point Leamington",
   "type": "Town",
   "path": "/ca/nl/point-leamington/",
   "answer_page": "/ca/nl/point-leamington/property-tax/",
   "json": "/ca/nl/point-leamington/property-tax.json",
   "status": "found",
   "n_adopted": 1,
   "last_verified": "2026-08-29",
   "document": "2024 Tax Structure, Rates and Due Dates",
   "document_number": null,
   "adopted_date": null,
   "transcript_url": "/ca/nl/point-leamington/property-tax/2024-tax-structure-rates-and-due-dates/",
   "answer": "In the Town of Point Leamington, Newfoundland and Labrador, tax rate: Property: 8 mils (.80%) of assessed value (min $425.00; vacant lots $400.00 or $100.00); Property Business: 11.5 mills (min $200.00); Business classes: Livestock/Farms, General Stores, Bakeries, Restaurants, Arcades, Gas Bars, Garages, Taverns — 15 mills; Salons, Offices, Sawmills, Factories, Hotels — 25 mills; Bed and Breakfast/Air B&B — $200.00 (annual); Utilities — 2.5% (gross revenue); No fixed place of business — 1/3 of 1% (gross revenue); due dates: June 30, 2024; penalty interest: Interest at 2 % monthly will be charged on overdue accounts.. Source: 2024 Tax Structure, Rates and Due Dates, verified 2026-08-29."
  },
  {
   "municipality_id": "gx-003424",
   "name": "Port Saunders",
   "type": "Town",
   "path": "/ca/nl/port-saunders/",
   "answer_page": "/ca/nl/port-saunders/property-tax/",
   "json": "/ca/nl/port-saunders/property-tax.json",
   "status": "found",
   "n_adopted": 1,
   "last_verified": "2026-08-29",
   "document": "Tax Structure — Town of Port Saunders",
   "document_number": null,
   "adopted_date": null,
   "transcript_url": "/ca/nl/port-saunders/property-tax/tax-structure-town-of-port-saunders/",
   "answer": "The Town of Port Saunders, Newfoundland and Labrador has 1 adopted bylaw on file: Tax Structure — Town of Port Saunders, verified 2026-08-29."
  },
  {
   "municipality_id": "gx-003425",
   "name": "Port au Choix",
   "type": "Town",
   "path": "/ca/nl/port-au-choix/",
   "answer_page": "/ca/nl/port-au-choix/property-tax/",
   "json": "/ca/nl/port-au-choix/property-tax.json",
   "status": "found",
   "n_adopted": 1,
   "last_verified": "2026-08-29",
   "document": "2023 Tax Rates — Town of Port au Choix",
   "document_number": null,
   "adopted_date": null,
   "transcript_url": "/ca/nl/port-au-choix/property-tax/2023-tax-rates-town-of-port-au-choix/",
   "answer": "The Town of Port au Choix, Newfoundland and Labrador has 1 adopted bylaw on file: 2023 Tax Rates — Town of Port au Choix, verified 2026-08-29."
  },
  {
   "municipality_id": "gx-003426",
   "name": "Port au Port East",
   "type": "Town",
   "path": "/ca/nl/port-au-port-east/",
   "answer_page": "/ca/nl/port-au-port-east/property-tax/",
   "json": "/ca/nl/port-au-port-east/property-tax.json",
   "status": "found",
   "n_adopted": 1,
   "last_verified": "2026-08-29",
   "document": "2024 Tax Structure — Town of Port au Port East",
   "document_number": null,
   "adopted_date": null,
   "transcript_url": "/ca/nl/port-au-port-east/property-tax/2024-tax-structure-town-of-port-au-port-east/",
   "answer": "In the Town of Port au Port East, Newfoundland and Labrador, tax rate: Residential/Commercial: 5.5 mils (Minimum $200); Business: 4 mils to 9 mils (Minimum $250); Utility: 2.5% of gross revenue; due dates: April 30th, 2024; Due Monthly; penalty interest: 2.5% per month interest charge on outstanding balance. Source: 2024 Tax Structure — Town of Port au Port East, verified 2026-08-29."
  },
  {
   "municipality_id": "gx-003436",
   "name": "Reidville",
   "type": "Town",
   "path": "/ca/nl/reidville/",
   "answer_page": "/ca/nl/reidville/property-tax/",
   "json": "/ca/nl/reidville/property-tax.json",
   "status": "found",
   "n_adopted": 1,
   "last_verified": "2026-08-29",
   "document": "2026 Tax Structure",
   "document_number": null,
   "adopted_date": null,
   "transcript_url": "/ca/nl/reidville/property-tax/2026-tax-structure/",
   "answer": "In the Town of Reidville, Newfoundland and Labrador, tax rate: Residential & Commercial: ≤$66,667 assessed value — base $400.00 plus 0.00001%; >$66,667 — 0.006% (6 mils). Business (Farmer-Wholesale): ≤$85,714 — base $300.00 plus 0.00001%; >$85,714 — 0.0035% (3.5 mils). Business (Farmer-Retail): ≤$54,546 — base $300.00 plus 0.00001%; >$54,546 — 0.0055% (5.5 mils). Business (Confectionary/Home Based/Logging/Tourist etc.): ≤$47,059 — base $300.00 plus 0.00001%; >$47,059 — 0.0085% (8.5 mils). Utilities: 2.5%.; due dates: June 30, 2026. Discounts: 5% if paid by January 31, 2026; 3% if paid by February 28, 2026.; penalty interest: 2% compound monthly interest. Source: 2026 Tax Structure, verified 2026-08-29."
  },
  {
   "municipality_id": "gx-003450",
   "name": "Sandy Cove",
   "type": "Town",
   "path": "/ca/nl/sandy-cove/",
   "answer_page": "/ca/nl/sandy-cove/property-tax/",
   "json": "/ca/nl/sandy-cove/property-tax.json",
   "status": "found",
   "n_adopted": 1,
   "last_verified": "2026-08-29",
   "document": "Tax Rates 2023 — Sandy Cove",
   "document_number": null,
   "adopted_date": null,
   "transcript_url": "/ca/nl/sandy-cove/property-tax/tax-rates-2023-sandy-cove/",
   "answer": "The Town of Sandy Cove, Newfoundland and Labrador has 1 adopted bylaw on file: Tax Rates 2023 — Sandy Cove, verified 2026-08-29."
  },
  {
   "municipality_id": "gx-003458",
   "name": "Springdale",
   "type": "Town",
   "path": "/ca/nl/springdale/",
   "answer_page": "/ca/nl/springdale/property-tax/",
   "json": "/ca/nl/springdale/property-tax.json",
   "status": "found",
   "n_adopted": 1,
   "last_verified": "2026-08-29",
   "document": "Tax Structure 2026 — Town of Springdale",
   "document_number": null,
   "adopted_date": "2026-01-05",
   "transcript_url": "/ca/nl/springdale/property-tax/tax-structure-2026-town-of-springdale/",
   "answer": "In the Town of Springdale, Newfoundland and Labrador, tax rate: Property tax: assessed value ≤$58,065 — base $450.00 plus 0.00001%; assessed value >$58,065 — 7.75 Mills. Business tax: assessed value ≤$45,161 — base $350.00 plus 0.00001%; assessed value >$45,161 — Banks 160 mils, Oil Companies 67.5 mils, Hotel & Motel 10 mils, Funeral Homes 22.5 mils, Professional Office and Drug Stores 22.5 mils, Beauty Salons and Barber Shops 20.5 mils, Private Schools and Colleges 10.5 mils, All Other Businesses 15.5 mils, Industrial Park Businesses (other than Oil Companies) 12.5 mils, Utility/Cable TV Companies 2.5% of Gross Revenue.; due dates: March 31, 2026; penalty interest: Prime + 3% (simple interest) on overdue accounts. Source: Tax Structure 2026 — Town of Springdale, verified 2026-08-29."
  },
  {
   "municipality_id": "gx-003468",
   "name": "St. Lawrence",
   "type": "Town",
   "path": "/ca/nl/st-lawrence/",
   "answer_page": "/ca/nl/st-lawrence/property-tax/",
   "json": "/ca/nl/st-lawrence/property-tax.json",
   "status": "found",
   "n_adopted": 2,
   "last_verified": "2026-08-29",
   "document": "Town of St. Lawrence 2025 Tax Structure (Public Notice)",
   "document_number": null,
   "adopted_date": null,
   "transcript_url": "/ca/nl/st-lawrence/property-tax/town-of-st-lawrence-2025-tax-structure/",
   "answer": "In the Town of St. Lawrence, Newfoundland and Labrador, tax rate: Real Property Tax (ss. 117 & 118): Residential 7.5 mils (min $350.00), Vacant Small Structures 7.5 mils (min $175.00–$200.00), Commercial 8.5 mils (min $400.00); Business Tax (ss. 125–127): C1-General Commercial 46 mils, C2-Commercial Residential 21 mils, C3-Government Offices & Banks 15 mils; due dates: on or before June 30th, 2025; payment plan over 10 months to December 31 with interest waived (current year only); penalty interest: charged monthly at 3%; tax sale: An Arrears Sale shall be conducted by a public auction at the time and in the place within the Town. Source: Town of St. Lawrence 2025 Tax Structure (Public Notice); Town of St. Lawrence Arrears Sales By-Laws, verified 2026-08-29."
  },
  {
   "municipality_id": "gx-003476",
   "name": "Stephenville",
   "type": "Town",
   "path": "/ca/nl/stephenville/",
   "answer_page": "/ca/nl/stephenville/property-tax/",
   "json": "/ca/nl/stephenville/property-tax.json",
   "status": "found",
   "n_adopted": 1,
   "last_verified": "2026-08-29",
   "document": "Arrears Sales By-law — Town of Stephenville",
   "document_number": null,
   "adopted_date": "2025-08-13",
   "transcript_url": "/ca/nl/stephenville/property-tax/arrears-sales-by-law-town-of-stephenville/",
   "answer": "In the Town of Stephenville, Newfoundland and Labrador, tax sale: Public auction; minimum bid equals outstanding taxes, fees, interest plus expenses; increments not less than $100.00.. Source: Arrears Sales By-law — Town of Stephenville, verified 2026-08-29."
  },
  {
   "municipality_id": "gx-003477",
   "name": "Stephenville Crossing",
   "type": "Town",
   "path": "/ca/nl/stephenville-crossing/",
   "answer_page": "/ca/nl/stephenville-crossing/property-tax/",
   "json": "/ca/nl/stephenville-crossing/property-tax.json",
   "status": "found",
   "n_adopted": 1,
   "last_verified": "2026-08-29",
   "document": "2026 Tax Rates",
   "document_number": null,
   "adopted_date": null,
   "transcript_url": null,
   "answer": "The Town of Stephenville Crossing, Newfoundland and Labrador has 1 adopted bylaw on file: 2026 Tax Rates, verified 2026-08-29."
  },
  {
   "municipality_id": "gx-003480",
   "name": "Terra Nova",
   "type": "Town",
   "path": "/ca/nl/terra-nova/",
   "answer_page": "/ca/nl/terra-nova/property-tax/",
   "json": "/ca/nl/terra-nova/property-tax.json",
   "status": "found",
   "n_adopted": 1,
   "last_verified": "2026-08-29",
   "document": "Arrears Sales By-Law for the Town of Terra Nova",
   "document_number": null,
   "adopted_date": null,
   "transcript_url": "/ca/nl/terra-nova/property-tax/arrears-sales-by-law-for-the-town-of-terra-nova/",
   "answer": "In the Town of Terra Nova, Newfoundland and Labrador, tax sale: sale of real property by the Town of Terra Nova to recover unpaid real property taxes, utility fees, or local improvement fees. Source: Arrears Sales By-Law for the Town of Terra Nova, verified 2026-08-29."
  },
  {
   "municipality_id": "gx-003482",
   "name": "Torbay",
   "type": "Town",
   "path": "/ca/nl/torbay/",
   "answer_page": "/ca/nl/torbay/property-tax/",
   "json": "/ca/nl/torbay/property-tax.json",
   "status": "found",
   "n_adopted": 1,
   "last_verified": "2026-08-29",
   "document": "Town of Torbay Arrears Sale By-Law",
   "document_number": null,
   "adopted_date": "2026-02-16",
   "transcript_url": "/ca/nl/torbay/property-tax/town-of-torbay-arrears-sale-by-law/",
   "answer": "In the Town of Torbay, Newfoundland and Labrador, tax sale: Arrears Sale conducted by public auction; minimum bid equals outstanding taxes, fees, interest plus expenses; bids increase by not less than $100.00.. Source: Town of Torbay Arrears Sale By-Law, verified 2026-08-29."
  },
  {
   "municipality_id": "gx-003483",
   "name": "Traytown",
   "type": "Town",
   "path": "/ca/nl/traytown/",
   "answer_page": "/ca/nl/traytown/property-tax/",
   "json": "/ca/nl/traytown/property-tax.json",
   "status": "found",
   "n_adopted": 1,
   "last_verified": "2026-08-29",
   "document": "Tax & Fee Structure 2025",
   "document_number": null,
   "adopted_date": null,
   "transcript_url": "/ca/nl/traytown/property-tax/tax-fee-structure-2025/",
   "answer": "In the Town of Traytown, Newfoundland and Labrador, tax rate: Residential Land: 5.5 mills; Vacant Land: 5.5 mills; Commercial Land: 3.3 mills; Business Tax (Tourist cabins, B&B's, Restaurants, Construction, Retail, Warehouses, Garages): 3 mills; Utility Tax: 2.5% per year; due dates: June 30, 2025; penalty interest: Interest charged after June 30, 2025. Source: Tax & Fee Structure 2025, verified 2026-08-29."
  },
  {
   "municipality_id": "gx-003486",
   "name": "Trinity Bay North",
   "type": "Town",
   "path": "/ca/nl/trinity-bay-north/",
   "answer_page": "/ca/nl/trinity-bay-north/property-tax/",
   "json": "/ca/nl/trinity-bay-north/property-tax.json",
   "status": "found",
   "n_adopted": 2,
   "last_verified": "2026-08-29",
   "document": "Arrears Sale By-Law",
   "document_number": null,
   "adopted_date": "2025-04-07",
   "transcript_url": "/ca/nl/trinity-bay-north/property-tax/arrears-sale-by-law/",
   "answer": "In the Town of Trinity Bay North, Newfoundland and Labrador, tax sale: Council directs sale by resolution upon confirmed arrears notice; clerk auctions property to satisfy taxes, fees, interest and expenses unless paid.; due dates: due to be paid on or before May 31 of the fiscal year unless changed by a Council motion; penalty interest: one percent (1%) simple interest rate, which will be applied on the first day of every month thereafter; tax sale: account may be referred to the Town's legal service providers to commence a tax sale procedure of the property.. Source: Arrears Sale By-Law; Tax Collections By-Law, verified 2026-08-29."
  },
  {
   "municipality_id": "gx-003493",
   "name": "Wabush",
   "type": "Town",
   "path": "/ca/nl/wabush/",
   "answer_page": "/ca/nl/wabush/property-tax/",
   "json": "/ca/nl/wabush/property-tax.json",
   "status": "found",
   "n_adopted": 1,
   "last_verified": "2026-08-29",
   "document": "2026 Tax Structure — Schedule I",
   "document_number": null,
   "adopted_date": null,
   "transcript_url": "/ca/nl/wabush/property-tax/2026-tax-structure-schedule-i/",
   "answer": "In the Town of Wabush, Newfoundland and Labrador, tax rate: Residential: 6.8 Mills (min. $100.00); Commercial: 21 Mills (min. $500.00); Business Tax Groups B1–B12 range from 1.00%–3.54% of assessed value, $700–$2,500 flat, 60 Mills (Financial Institutions/Data Centers), or revenue-based rates; Minimum Business Tax: $1,000/year; due dates: All taxes due and payable 30 days after the invoice date; discount qualification requires payment by June 30th; penalty interest: Simple interest charges of 12% annually will be charged on all overdue accounts. Source: 2026 Tax Structure — Schedule I, verified 2026-08-29."
  },
  {
   "municipality_id": "gx-003497",
   "name": "Whiteway",
   "type": "Town",
   "path": "/ca/nl/whiteway/",
   "answer_page": "/ca/nl/whiteway/property-tax/",
   "json": "/ca/nl/whiteway/property-tax.json",
   "status": "found",
   "n_adopted": 1,
   "last_verified": "2026-08-29",
   "document": "2025 Tax Structure",
   "document_number": null,
   "adopted_date": null,
   "transcript_url": "/ca/nl/whiteway/property-tax/2025-tax-structure/",
   "answer": "In the Town of Whiteway, Newfoundland and Labrador, tax rate: Property Tax: 6.25 mills of assessed value; Business Property Tax: 7.25 mills of assessed value; Business Tax: 5 mill of assessed value; Business no fixed place of business: 1.4 of 1% of gross revenue; Public Utilities & Cable Companies: 2.5% of gross revenue; Water/Seniors/Nursing Home: $285.00 per year Plus 5.5 mills of assessed value; Sewer/Seniors/Nursing Home: $140.00 per year Plus 2 Mills of assessed value; due dates: All Taxes are due and payable before June 30, 2025. Source: 2025 Tax Structure, verified 2026-08-29."
  },
  {
   "municipality_id": "gx-003498",
   "name": "Winterland",
   "type": "Town",
   "path": "/ca/nl/winterland/",
   "answer_page": "/ca/nl/winterland/property-tax/",
   "json": "/ca/nl/winterland/property-tax.json",
   "status": "found",
   "n_adopted": 1,
   "last_verified": "2026-08-29",
   "document": "2026 Tax Rates — Public Notice",
   "document_number": null,
   "adopted_date": null,
   "transcript_url": "/ca/nl/winterland/property-tax/2026-tax-rates-public-notice/",
   "answer": "In the Town of Winterland, Newfoundland and Labrador, tax rate: Property Tax - 4.3 mils; Minimum Property Tax - $350.00; Water Tax - Residential - $200.00; Water Tax - Vacant Land - $100.00; Non-fixed Business Tax - $100.00; Town Quarry Tax - $500.00; Utility Business Tax - 2.5% of Gross Revenue; due dates: June 30, 2026; early discount deadline March 31, 2026. Source: 2026 Tax Rates — Public Notice, verified 2026-08-29."
  },
  {
   "municipality_id": "gx-003500",
   "name": "Witless Bay",
   "type": "Town",
   "path": "/ca/nl/witless-bay/",
   "answer_page": "/ca/nl/witless-bay/property-tax/",
   "json": "/ca/nl/witless-bay/property-tax.json",
   "status": "found",
   "n_adopted": 1,
   "last_verified": "2026-08-29",
   "document": "Town of Witless Bay 2026 Tax and Fee Structure",
   "document_number": null,
   "adopted_date": null,
   "transcript_url": "/ca/nl/witless-bay/property-tax/town-of-witless-bay-2026-tax-and-fee-structure/",
   "answer": "In the Town of Witless Bay, Newfoundland and Labrador, tax rate: Residential: 5.25 mils (min $500.00); Commercial: 10.0 mils (min $500.00); Vacant Land: 5.25 mils (min $300.00 per parcel); due dates: All taxes are due and payable by June 30, 2026; 8% discount if residential property taxes paid in full by March 31, 2026; penalty interest: Simple interest on arrears will be applied at 1.5% per month or 18% per annum. Source: Town of Witless Bay 2026 Tax and Fee Structure, verified 2026-08-29."
  }
 ],
 "not_on_file": [
  {
   "municipality_id": "gx-003231",
   "name": "Anchor Point",
   "path": "/ca/nl/anchor-point/",
   "status": "found",
   "last_verified": "2026-08-29"
  },
  {
   "municipality_id": "gx-003232",
   "name": "Appleton",
   "path": "/ca/nl/appleton/",
   "status": "found",
   "last_verified": "2026-08-29"
  },
  {
   "municipality_id": "gx-003233",
   "name": "Aquaforte",
   "path": "/ca/nl/aquaforte/",
   "status": "found",
   "last_verified": "2026-08-29"
  },
  {
   "municipality_id": "gx-003234",
   "name": "Arnold's Cove",
   "path": "/ca/nl/arnold-s-cove/",
   "status": "found",
   "last_verified": "2026-08-29"
  },
  {
   "municipality_id": "gx-003235",
   "name": "Avondale",
   "path": "/ca/nl/avondale/",
   "status": "found",
   "last_verified": "2026-08-29"
  },
  {
   "municipality_id": "gx-003236",
   "name": "Badger",
   "path": "/ca/nl/badger/",
   "status": "found",
   "last_verified": "2026-08-29"
  },
  {
   "municipality_id": "gx-003237",
   "name": "Baie Verte",
   "path": "/ca/nl/baie-verte/",
   "status": "found",
   "last_verified": "2026-08-29"
  },
  {
   "municipality_id": "gx-003239",
   "name": "Bauline",
   "path": "/ca/nl/bauline/",
   "status": "found",
   "last_verified": "2026-08-29"
  },
  {
   "municipality_id": "gx-003240",
   "name": "Bay Bulls",
   "path": "/ca/nl/bay-bulls/",
   "status": "found",
   "last_verified": "2026-08-29"
  },
  {
   "municipality_id": "gx-003247",
   "name": "Belleoram",
   "path": "/ca/nl/belleoram/",
   "status": "found",
   "last_verified": "2026-08-29"
  },
  {
   "municipality_id": "gx-003248",
   "name": "Birchy Bay",
   "path": "/ca/nl/birchy-bay/",
   "status": "found",
   "last_verified": "2026-08-29"
  },
  {
   "municipality_id": "gx-003251",
   "name": "Bishop's Falls",
   "path": "/ca/nl/bishop-s-falls/",
   "status": "found",
   "last_verified": "2026-08-29"
  },
  {
   "municipality_id": "gx-003257",
   "name": "Brigus",
   "path": "/ca/nl/brigus/",
   "status": "found",
   "last_verified": "2026-08-29"
  },
  {
   "municipality_id": "gx-003258",
   "name": "Bryant's Cove",
   "path": "/ca/nl/bryant-s-cove/",
   "status": "found",
   "last_verified": "2026-08-29"
  },
  {
   "municipality_id": "gx-003265",
   "name": "Cape Broyle",
   "path": "/ca/nl/cape-broyle/",
   "status": "found",
   "last_verified": "2026-08-29"
  },
  {
   "municipality_id": "gx-003266",
   "name": "Cape St. George",
   "path": "/ca/nl/cape-st-george/",
   "status": "found",
   "last_verified": "2026-08-29"
  },
  {
   "municipality_id": "gx-003267",
   "name": "Carbonear",
   "path": "/ca/nl/carbonear/",
   "status": "found",
   "last_verified": "2026-08-29"
  },
  {
   "municipality_id": "gx-003268",
   "name": "Carmanville",
   "path": "/ca/nl/carmanville/",
   "status": "found",
   "last_verified": "2026-08-29"
  },
  {
   "municipality_id": "gx-003269",
   "name": "Cartwright, Labrador",
   "path": "/ca/nl/cartwright-labrador/",
   "status": "found",
   "last_verified": "2026-08-29"
  },
  {
   "municipality_id": "gx-003270",
   "name": "Centreville-Wareham-Trinity",
   "path": "/ca/nl/centreville-wareham-trinity/",
   "status": "found",
   "last_verified": "2026-08-29"
  },
  {
   "municipality_id": "gx-003273",
   "name": "Channel-Port aux Basques",
   "path": "/ca/nl/channel-port-aux-basques/",
   "status": "found",
   "last_verified": "2026-08-29"
  },
  {
   "municipality_id": "gx-003274",
   "name": "Chapel Arm",
   "path": "/ca/nl/chapel-arm/",
   "status": "found",
   "last_verified": "2026-08-29"
  },
  {
   "municipality_id": "gx-003275",
   "name": "Charlottetown",
   "path": "/ca/nl/charlottetown/",
   "status": "found",
   "last_verified": "2026-08-29"
  },
  {
   "municipality_id": "gx-003276",
   "name": "Clarenville",
   "path": "/ca/nl/clarenville/",
   "status": "found",
   "last_verified": "2026-08-29"
  },
  {
   "municipality_id": "gx-003277",
   "name": "Clarke's Beach",
   "path": "/ca/nl/clarke-s-beach/",
   "status": "found",
   "last_verified": "2026-08-29"
  },
  {
   "municipality_id": "gx-003279",
   "name": "Colinet",
   "path": "/ca/nl/colinet/",
   "status": "found",
   "last_verified": "2026-08-29"
  },
  {
   "municipality_id": "gx-003280",
   "name": "Colliers",
   "path": "/ca/nl/colliers/",
   "status": "found",
   "last_verified": "2026-08-29"
  },
  {
   "municipality_id": "gx-003281",
   "name": "Come By Chance",
   "path": "/ca/nl/come-by-chance/",
   "status": "found",
   "last_verified": "2026-08-29"
  },
  {
   "municipality_id": "gx-003284",
   "name": "Conception Harbour",
   "path": "/ca/nl/conception-harbour/",
   "status": "found",
   "last_verified": "2026-08-29"
  },
  {
   "municipality_id": "gx-003290",
   "name": "Cow Head",
   "path": "/ca/nl/cow-head/",
   "status": "found",
   "last_verified": "2026-08-29"
  },
  {
   "municipality_id": "gx-003291",
   "name": "Cox's Cove",
   "path": "/ca/nl/cox-s-cove/",
   "status": "found",
   "last_verified": "2026-08-29"
  },
  {
   "municipality_id": "gx-003296",
   "name": "Dover",
   "path": "/ca/nl/dover/",
   "status": "found",
   "last_verified": "2026-08-29"
  },
  {
   "municipality_id": "gx-003297",
   "name": "Eastport",
   "path": "/ca/nl/eastport/",
   "status": "found",
   "last_verified": "2026-08-29"
  },
  {
   "municipality_id": "gx-003298",
   "name": "Elliston",
   "path": "/ca/nl/elliston/",
   "status": "found",
   "last_verified": "2026-08-29"
  },
  {
   "municipality_id": "gx-003299",
   "name": "Embree",
   "path": "/ca/nl/embree/",
   "status": "found",
   "last_verified": "2026-08-29"
  },
  {
   "municipality_id": "gx-003300",
   "name": "Englee",
   "path": "/ca/nl/englee/",
   "status": "found",
   "last_verified": "2026-08-29"
  },
  {
   "municipality_id": "gx-003302",
   "name": "Fermeuse",
   "path": "/ca/nl/fermeuse/",
   "status": "found",
   "last_verified": "2026-08-29"
  },
  {
   "municipality_id": "gx-003304",
   "name": "Flatrock",
   "path": "/ca/nl/flatrock/",
   "status": "found",
   "last_verified": "2026-08-29"
  },
  {
   "municipality_id": "gx-003306",
   "name": "Flower's Cove",
   "path": "/ca/nl/flower-s-cove/",
   "status": "found",
   "last_verified": "2026-08-29"
  },
  {
   "municipality_id": "gx-003308",
   "name": "Forteau",
   "path": "/ca/nl/forteau/",
   "status": "found",
   "last_verified": "2026-08-29"
  },
  {
   "municipality_id": "gx-003314",
   "name": "Gambo",
   "path": "/ca/nl/gambo/",
   "status": "found",
   "last_verified": "2026-08-29"
  },
  {
   "municipality_id": "gx-003320",
   "name": "Gillams",
   "path": "/ca/nl/gillams/",
   "status": "found",
   "last_verified": "2026-08-29"
  },
  {
   "municipality_id": "gx-003321",
   "name": "Glenburnie-Birchy Head-Shoal Brook",
   "path": "/ca/nl/glenburnie-birchy-head-shoal-brook/",
   "status": "found",
   "last_verified": "2026-08-29"
  },
  {
   "municipality_id": "gx-003322",
   "name": "Glenwood",
   "path": "/ca/nl/glenwood/",
   "status": "found",
   "last_verified": "2026-08-29"
  },
  {
   "municipality_id": "gx-003323",
   "name": "Glovertown",
   "path": "/ca/nl/glovertown/",
   "status": "found",
   "last_verified": "2026-08-29"
  },
  {
   "municipality_id": "gx-003325",
   "name": "Grand Bank",
   "path": "/ca/nl/grand-bank/",
   "status": "found",
   "last_verified": "2026-08-29"
  },
  {
   "municipality_id": "gx-003329",
   "name": "Hampden",
   "path": "/ca/nl/hampden/",
   "status": "found",
   "last_verified": "2026-08-29"
  },
  {
   "municipality_id": "gx-003330",
   "name": "Hant's Harbour",
   "path": "/ca/nl/hant-s-harbour/",
   "status": "found",
   "last_verified": "2026-08-29"
  },
  {
   "municipality_id": "gx-003334",
   "name": "Harbour Grace",
   "path": "/ca/nl/harbour-grace/",
   "status": "found",
   "last_verified": "2026-08-29"
  },
  {
   "municipality_id": "gx-003335",
   "name": "Harbour Main-Chapel's Cove-Lakeview",
   "path": "/ca/nl/harbour-main-chapel-s-cove-lakeview/",
   "status": "found",
   "last_verified": "2026-08-29"
  },
  {
   "municipality_id": "gx-003337",
   "name": "Hawke's Bay",
   "path": "/ca/nl/hawke-s-bay/",
   "status": "found",
   "last_verified": "2026-08-29"
  },
  {
   "municipality_id": "gx-003338",
   "name": "Heart's Content",
   "path": "/ca/nl/heart-s-content/",
   "status": "found",
   "last_verified": "2026-08-29"
  },
  {
   "municipality_id": "gx-003339",
   "name": "Heart's Delight-Islington",
   "path": "/ca/nl/heart-s-delight-islington/",
   "status": "found",
   "last_verified": "2026-08-29"
  },
  {
   "municipality_id": "gx-003341",
   "name": "Hermitage-Sandyville",
   "path": "/ca/nl/hermitage-sandyville/",
   "status": "found",
   "last_verified": "2026-08-29"
  },
  {
   "municipality_id": "gx-003342",
   "name": "Holyrood",
   "path": "/ca/nl/holyrood/",
   "status": "found",
   "last_verified": "2026-08-29"
  },
  {
   "municipality_id": "gx-003343",
   "name": "Hopedale",
   "path": "/ca/nl/hopedale/",
   "status": "found",
   "last_verified": "2026-08-29"
  },
  {
   "municipality_id": "gx-003345",
   "name": "Hughes Brook",
   "path": "/ca/nl/hughes-brook/",
   "status": "found",
   "last_verified": "2026-08-29"
  },
  {
   "municipality_id": "gx-003347",
   "name": "Indian Bay",
   "path": "/ca/nl/indian-bay/",
   "status": "found",
   "last_verified": "2026-08-29"
  },
  {
   "municipality_id": "gx-003348",
   "name": "Irishtown-Summerside",
   "path": "/ca/nl/irishtown-summerside/",
   "status": "found",
   "last_verified": "2026-08-29"
  },
  {
   "municipality_id": "gx-003349",
   "name": "Isle aux Morts",
   "path": "/ca/nl/isle-aux-morts/",
   "status": "found",
   "last_verified": "2026-08-29"
  },
  {
   "municipality_id": "gx-003355",
   "name": "L'Anse-au-Clair",
   "path": "/ca/nl/l-anse-au-clair/",
   "status": "found",
   "last_verified": "2026-08-29"
  },
  {
   "municipality_id": "gx-003356",
   "name": "L'Anse-au-Loup",
   "path": "/ca/nl/l-anse-au-loup/",
   "status": "found",
   "last_verified": "2026-08-29"
  },
  {
   "municipality_id": "gx-003357",
   "name": "LaScie",
   "path": "/ca/nl/lascie/",
   "status": "found",
   "last_verified": "2026-08-29"
  },
  {
   "municipality_id": "gx-003363",
   "name": "Lewin's Cove",
   "path": "/ca/nl/lewin-s-cove/",
   "status": "found",
   "last_verified": "2026-08-29"
  },
  {
   "municipality_id": "gx-003368",
   "name": "Logy Bay-Middle Cove-Outer Cove",
   "path": "/ca/nl/logy-bay-middle-cove-outer-cove/",
   "status": "found",
   "last_verified": "2026-08-29"
  },
  {
   "municipality_id": "gx-003374",
   "name": "Main Brook",
   "path": "/ca/nl/main-brook/",
   "status": "found",
   "last_verified": "2026-08-29"
  },
  {
   "municipality_id": "gx-003375",
   "name": "Makkovik",
   "path": "/ca/nl/makkovik/",
   "status": "found",
   "last_verified": "2026-08-29"
  },
  {
   "municipality_id": "gx-003376",
   "name": "Mary's Harbour",
   "path": "/ca/nl/mary-s-harbour/",
   "status": "found",
   "last_verified": "2026-08-29"
  },
  {
   "municipality_id": "gx-003378",
   "name": "Massey Drive",
   "path": "/ca/nl/massey-drive/",
   "status": "found",
   "last_verified": "2026-08-29"
  },
  {
   "municipality_id": "gx-003379",
   "name": "McIvers",
   "path": "/ca/nl/mcivers/",
   "status": "found",
   "last_verified": "2026-08-29"
  },
  {
   "municipality_id": "gx-003380",
   "name": "Meadows",
   "path": "/ca/nl/meadows/",
   "status": "found",
   "last_verified": "2026-08-29"
  },
  {
   "municipality_id": "gx-003383",
   "name": "Millertown",
   "path": "/ca/nl/millertown/",
   "status": "found",
   "last_verified": "2026-08-29"
  },
  {
   "municipality_id": "gx-003384",
   "name": "Milltown-Head of Bay d'Espoir",
   "path": "/ca/nl/milltown-head-of-bay-d-espoir/",
   "status": "found",
   "last_verified": "2026-08-29"
  },
  {
   "municipality_id": "gx-003385",
   "name": "Ming's Bight",
   "path": "/ca/nl/ming-s-bight/",
   "status": "found",
   "last_verified": "2026-08-29"
  },
  {
   "municipality_id": "gx-003387",
   "name": "Mount Carmel-Mitchells Brook-St. Catherines",
   "path": "/ca/nl/mount-carmel-mitchells-brook-st-catherines/",
   "status": "found",
   "last_verified": "2026-08-29"
  },
  {
   "municipality_id": "gx-003389",
   "name": "Mount Pearl",
   "path": "/ca/nl/mount-pearl/",
   "status": "found",
   "last_verified": "2026-08-29"
  },
  {
   "municipality_id": "gx-003392",
   "name": "Nain",
   "path": "/ca/nl/nain/",
   "status": "found",
   "last_verified": "2026-08-29"
  },
  {
   "municipality_id": "gx-003393",
   "name": "New Perlican",
   "path": "/ca/nl/new-perlican/",
   "status": "found",
   "last_verified": "2026-08-29"
  },
  {
   "municipality_id": "gx-003394",
   "name": "New-Wes-Valley",
   "path": "/ca/nl/new-wes-valley/",
   "status": "found",
   "last_verified": "2026-08-29"
  },
  {
   "municipality_id": "gx-003396",
   "name": "Norman's Cove-Long Cove",
   "path": "/ca/nl/norman-s-cove-long-cove/",
   "status": "found",
   "last_verified": "2026-08-29"
  },
  {
   "municipality_id": "gx-003397",
   "name": "Norris Arm",
   "path": "/ca/nl/norris-arm/",
   "status": "found",
   "last_verified": "2026-08-29"
  },
  {
   "municipality_id": "gx-003398",
   "name": "Norris Point",
   "path": "/ca/nl/norris-point/",
   "status": "found",
   "last_verified": "2026-08-29"
  },
  {
   "municipality_id": "gx-003399",
   "name": "North River",
   "path": "/ca/nl/north-river/",
   "status": "found",
   "last_verified": "2026-08-29"
  },
  {
   "municipality_id": "gx-003400",
   "name": "North West River",
   "path": "/ca/nl/north-west-river/",
   "status": "found",
   "last_verified": "2026-08-29"
  },
  {
   "municipality_id": "gx-003401",
   "name": "Northern Arm",
   "path": "/ca/nl/northern-arm/",
   "status": "found",
   "last_verified": "2026-08-29"
  },
  {
   "municipality_id": "gx-003402",
   "name": "Old Perlican",
   "path": "/ca/nl/old-perlican/",
   "status": "found",
   "last_verified": "2026-08-29"
  },
  {
   "municipality_id": "gx-003403",
   "name": "Pacquet",
   "path": "/ca/nl/pacquet/",
   "status": "found",
   "last_verified": "2026-08-29"
  },
  {
   "municipality_id": "gx-003406",
   "name": "Parson's Pond",
   "path": "/ca/nl/parson-s-pond/",
   "status": "found",
   "last_verified": "2026-08-29"
  },
  {
   "municipality_id": "gx-003409",
   "name": "Petty Harbour-Maddox Cove",
   "path": "/ca/nl/petty-harbour-maddox-cove/",
   "status": "found",
   "last_verified": "2026-08-29"
  },
  {
   "municipality_id": "gx-003410",
   "name": "Pilley's Island",
   "path": "/ca/nl/pilley-s-island/",
   "status": "found",
   "last_verified": "2026-08-29"
  },
  {
   "municipality_id": "gx-003412",
   "name": "Placentia",
   "path": "/ca/nl/placentia/",
   "status": "found",
   "last_verified": "2026-08-29"
  },
  {
   "municipality_id": "gx-003420",
   "name": "Port Blandford",
   "path": "/ca/nl/port-blandford/",
   "status": "found",
   "last_verified": "2026-08-29"
  },
  {
   "municipality_id": "gx-003421",
   "name": "Port Hope Simpson",
   "path": "/ca/nl/port-hope-simpson/",
   "status": "found",
   "last_verified": "2026-08-29"
  },
  {
   "municipality_id": "gx-003423",
   "name": "Port Rexton",
   "path": "/ca/nl/port-rexton/",
   "status": "found",
   "last_verified": "2026-08-29"
  },
  {
   "municipality_id": "gx-003427",
   "name": "Port au Port West-Aguathuna-Felix Cove",
   "path": "/ca/nl/port-au-port-west-aguathuna-felix-cove/",
   "status": "found",
   "last_verified": "2026-08-29"
  },
  {
   "municipality_id": "gx-003428",
   "name": "Portugal Cove South",
   "path": "/ca/nl/portugal-cove-south/",
   "status": "found",
   "last_verified": "2026-08-29"
  },
  {
   "municipality_id": "gx-003429",
   "name": "Portugal Cove–St. Philip's",
   "path": "/ca/nl/portugal-covest-philip-s/",
   "status": "found",
   "last_verified": "2026-08-29"
  },
  {
   "municipality_id": "gx-003431",
   "name": "Pouch Cove",
   "path": "/ca/nl/pouch-cove/",
   "status": "found",
   "last_verified": "2026-08-29"
  },
  {
   "municipality_id": "gx-003432",
   "name": "Raleigh",
   "path": "/ca/nl/raleigh/",
   "status": "found",
   "last_verified": "2026-08-29"
  },
  {
   "municipality_id": "gx-003434",
   "name": "Red Bay",
   "path": "/ca/nl/red-bay/",
   "status": "found",
   "last_verified": "2026-08-29"
  },
  {
   "municipality_id": "gx-003439",
   "name": "Rigolet",
   "path": "/ca/nl/rigolet/",
   "status": "found",
   "last_verified": "2026-08-29"
  },
  {
   "municipality_id": "gx-003442",
   "name": "Robert's Arm",
   "path": "/ca/nl/robert-s-arm/",
   "status": "found",
   "last_verified": "2026-08-29"
  },
  {
   "municipality_id": "gx-003443",
   "name": "Rocky Harbour",
   "path": "/ca/nl/rocky-harbour/",
   "status": "found",
   "last_verified": "2026-08-29"
  },
  {
   "municipality_id": "gx-003444",
   "name": "Roddickton-Bide Arm",
   "path": "/ca/nl/roddickton-bide-arm/",
   "status": "found",
   "last_verified": "2026-08-29"
  },
  {
   "municipality_id": "gx-003447",
   "name": "Salmon Cove",
   "path": "/ca/nl/salmon-cove/",
   "status": "found",
   "last_verified": "2026-08-29"
  },
  {
   "municipality_id": "gx-003448",
   "name": "Salvage",
   "path": "/ca/nl/salvage/",
   "status": "found",
   "last_verified": "2026-08-29"
  },
  {
   "municipality_id": "gx-003453",
   "name": "Small Point-Adam's Cove-Blackhead-Broad Cove",
   "path": "/ca/nl/small-point-adam-s-cove-blackhead-broad-cove/",
   "status": "found",
   "last_verified": "2026-08-29"
  },
  {
   "municipality_id": "gx-003455",
   "name": "South River",
   "path": "/ca/nl/south-river/",
   "status": "found",
   "last_verified": "2026-08-29"
  },
  {
   "municipality_id": "gx-003456",
   "name": "Southern Harbour",
   "path": "/ca/nl/southern-harbour/",
   "status": "found",
   "last_verified": "2026-08-29"
  },
  {
   "municipality_id": "gx-003457",
   "name": "Spaniard's Bay",
   "path": "/ca/nl/spaniard-s-bay/",
   "status": "found",
   "last_verified": "2026-08-29"
  },
  {
   "municipality_id": "gx-003459",
   "name": "St. Alban's",
   "path": "/ca/nl/st-alban-s/",
   "status": "found",
   "last_verified": "2026-08-29"
  },
  {
   "municipality_id": "gx-003460",
   "name": "St. Anthony",
   "path": "/ca/nl/st-anthony/",
   "status": "found",
   "last_verified": "2026-08-29"
  },
  {
   "municipality_id": "gx-003464",
   "name": "St. George's",
   "path": "/ca/nl/st-george-s/",
   "status": "found",
   "last_verified": "2026-08-29"
  },
  {
   "municipality_id": "gx-003465",
   "name": "St. Jacques-Coomb's Cove",
   "path": "/ca/nl/st-jacques-coomb-s-cove/",
   "status": "found",
   "last_verified": "2026-08-29"
  },
  {
   "municipality_id": "gx-003466",
   "name": "St. John's",
   "path": "/ca/nl/st-john-s/",
   "status": "found",
   "last_verified": "2026-08-29"
  },
  {
   "municipality_id": "gx-003467",
   "name": "St. Joseph's",
   "path": "/ca/nl/st-joseph-s/",
   "status": "found",
   "last_verified": "2026-08-29"
  },
  {
   "municipality_id": "gx-003469",
   "name": "St. Lewis",
   "path": "/ca/nl/st-lewis/",
   "status": "found",
   "last_verified": "2026-08-29"
  },
  {
   "municipality_id": "gx-003472",
   "name": "St. Pauls",
   "path": "/ca/nl/st-pauls/",
   "status": "found",
   "last_verified": "2026-08-29"
  },
  {
   "municipality_id": "gx-003475",
   "name": "Steady Brook",
   "path": "/ca/nl/steady-brook/",
   "status": "found",
   "last_verified": "2026-08-29"
  },
  {
   "municipality_id": "gx-003478",
   "name": "Summerford",
   "path": "/ca/nl/summerford/",
   "status": "found",
   "last_verified": "2026-08-29"
  },
  {
   "municipality_id": "gx-003479",
   "name": "Sunnyside",
   "path": "/ca/nl/sunnyside/",
   "status": "found",
   "last_verified": "2026-08-29"
  },
  {
   "municipality_id": "gx-003485",
   "name": "Trinity",
   "path": "/ca/nl/trinity/",
   "status": "found",
   "last_verified": "2026-08-29"
  },
  {
   "municipality_id": "gx-003487",
   "name": "Triton",
   "path": "/ca/nl/triton/",
   "status": "found",
   "last_verified": "2026-08-29"
  },
  {
   "municipality_id": "gx-003488",
   "name": "Trout River",
   "path": "/ca/nl/trout-river/",
   "status": "found",
   "last_verified": "2026-08-29"
  },
  {
   "municipality_id": "gx-003489",
   "name": "Twillingate",
   "path": "/ca/nl/twillingate/",
   "status": "found",
   "last_verified": "2026-08-29"
  },
  {
   "municipality_id": "gx-003490",
   "name": "Upper Island Cove",
   "path": "/ca/nl/upper-island-cove/",
   "status": "found",
   "last_verified": "2026-08-29"
  },
  {
   "municipality_id": "gx-003491",
   "name": "Victoria",
   "path": "/ca/nl/victoria/",
   "status": "found",
   "last_verified": "2026-08-29"
  },
  {
   "municipality_id": "gx-003492",
   "name": "Wabana",
   "path": "/ca/nl/wabana/",
   "status": "found",
   "last_verified": "2026-08-29"
  },
  {
   "municipality_id": "gx-003494",
   "name": "West St. Modeste",
   "path": "/ca/nl/west-st-modeste/",
   "status": "found",
   "last_verified": "2026-08-29"
  },
  {
   "municipality_id": "gx-003496",
   "name": "Whitbourne",
   "path": "/ca/nl/whitbourne/",
   "status": "found",
   "last_verified": "2026-08-29"
  },
  {
   "municipality_id": "gx-003499",
   "name": "Winterton",
   "path": "/ca/nl/winterton/",
   "status": "found",
   "last_verified": "2026-08-29"
  },
  {
   "municipality_id": "gx-003502",
   "name": "Woody Point, Bonne Bay",
   "path": "/ca/nl/woody-point-bonne-bay/",
   "status": "found",
   "last_verified": "2026-08-29"
  },
  {
   "municipality_id": "gx-003503",
   "name": "York Harbour",
   "path": "/ca/nl/york-harbour/",
   "status": "found",
   "last_verified": "2026-08-29"
  },
  {
   "municipality_id": "gx-003230",
   "name": "Admirals Beach",
   "path": "/ca/nl/admirals-beach/",
   "status": "none_found",
   "last_verified": "2026-08-29"
  },
  {
   "municipality_id": "gx-003238",
   "name": "Baine Harbour",
   "path": "/ca/nl/baine-harbour/",
   "status": "none_found",
   "last_verified": "2026-08-29"
  },
  {
   "municipality_id": "gx-003241",
   "name": "Bay L'Argent",
   "path": "/ca/nl/bay-l-argent/",
   "status": "none_found",
   "last_verified": "2026-08-29"
  },
  {
   "municipality_id": "gx-003243",
   "name": "Bay de Verde",
   "path": "/ca/nl/bay-de-verde/",
   "status": "none_found",
   "last_verified": "2026-08-29"
  },
  {
   "municipality_id": "gx-003244",
   "name": "Baytona",
   "path": "/ca/nl/baytona/",
   "status": "none_found",
   "last_verified": "2026-08-29"
  },
  {
   "municipality_id": "gx-003245",
   "name": "Beachside",
   "path": "/ca/nl/beachside/",
   "status": "none_found",
   "last_verified": "2026-08-29"
  },
  {
   "municipality_id": "gx-003246",
   "name": "Bellburns",
   "path": "/ca/nl/bellburns/",
   "status": "none_found",
   "last_verified": "2026-08-29"
  },
  {
   "municipality_id": "gx-003249",
   "name": "Bird Cove",
   "path": "/ca/nl/bird-cove/",
   "status": "none_found",
   "last_verified": "2026-08-29"
  },
  {
   "municipality_id": "gx-003250",
   "name": "Bishop's Cove",
   "path": "/ca/nl/bishop-s-cove/",
   "status": "none_found",
   "last_verified": "2026-08-29"
  },
  {
   "municipality_id": "gx-003254",
   "name": "Branch",
   "path": "/ca/nl/branch/",
   "status": "none_found",
   "last_verified": "2026-08-29"
  },
  {
   "municipality_id": "gx-003255",
   "name": "Brent's Cove",
   "path": "/ca/nl/brent-s-cove/",
   "status": "none_found",
   "last_verified": "2026-08-29"
  },
  {
   "municipality_id": "gx-003256",
   "name": "Brighton",
   "path": "/ca/nl/brighton/",
   "status": "none_found",
   "last_verified": "2026-08-29"
  },
  {
   "municipality_id": "gx-003262",
   "name": "Burlington",
   "path": "/ca/nl/burlington/",
   "status": "none_found",
   "last_verified": "2026-08-29"
  },
  {
   "municipality_id": "gx-003263",
   "name": "Burnt Islands",
   "path": "/ca/nl/burnt-islands/",
   "status": "none_found",
   "last_verified": "2026-08-29"
  },
  {
   "municipality_id": "gx-003264",
   "name": "Campbellton",
   "path": "/ca/nl/campbellton/",
   "status": "none_found",
   "last_verified": "2026-08-29"
  },
  {
   "municipality_id": "gx-003271",
   "name": "Chance Cove",
   "path": "/ca/nl/chance-cove/",
   "status": "none_found",
   "last_verified": "2026-08-29"
  },
  {
   "municipality_id": "gx-003272",
   "name": "Change Islands",
   "path": "/ca/nl/change-islands/",
   "status": "none_found",
   "last_verified": "2026-08-29"
  },
  {
   "municipality_id": "gx-003278",
   "name": "Coachman's Cove",
   "path": "/ca/nl/coachman-s-cove/",
   "status": "none_found",
   "last_verified": "2026-08-29"
  },
  {
   "municipality_id": "gx-003282",
   "name": "Comfort Cove-Newstead",
   "path": "/ca/nl/comfort-cove-newstead/",
   "status": "none_found",
   "last_verified": "2026-08-29"
  },
  {
   "municipality_id": "gx-003285",
   "name": "Conche",
   "path": "/ca/nl/conche/",
   "status": "none_found",
   "last_verified": "2026-08-29"
  },
  {
   "municipality_id": "gx-003286",
   "name": "Cook's Harbour",
   "path": "/ca/nl/cook-s-harbour/",
   "status": "none_found",
   "last_verified": "2026-08-29"
  },
  {
   "municipality_id": "gx-003289",
   "name": "Cottlesville",
   "path": "/ca/nl/cottlesville/",
   "status": "none_found",
   "last_verified": "2026-08-29"
  },
  {
   "municipality_id": "gx-003292",
   "name": "Crow Head",
   "path": "/ca/nl/crow-head/",
   "status": "none_found",
   "last_verified": "2026-08-29"
  },
  {
   "municipality_id": "gx-003294",
   "name": "Daniel's Harbour",
   "path": "/ca/nl/daniel-s-harbour/",
   "status": "none_found",
   "last_verified": "2026-08-29"
  },
  {
   "municipality_id": "gx-003301",
   "name": "English Harbour East",
   "path": "/ca/nl/english-harbour-east/",
   "status": "none_found",
   "last_verified": "2026-08-29"
  },
  {
   "municipality_id": "gx-003305",
   "name": "Fleur de Lys",
   "path": "/ca/nl/fleur-de-lys/",
   "status": "none_found",
   "last_verified": "2026-08-29"
  },
  {
   "municipality_id": "gx-003310",
   "name": "Fox Cove-Mortier",
   "path": "/ca/nl/fox-cove-mortier/",
   "status": "none_found",
   "last_verified": "2026-08-29"
  },
  {
   "municipality_id": "gx-003311",
   "name": "Fox Harbour",
   "path": "/ca/nl/fox-harbour/",
   "status": "none_found",
   "last_verified": "2026-08-29"
  },
  {
   "municipality_id": "gx-003312",
   "name": "Frenchman's Cove",
   "path": "/ca/nl/frenchman-s-cove/",
   "status": "none_found",
   "last_verified": "2026-08-29"
  },
  {
   "municipality_id": "gx-003313",
   "name": "Gallants",
   "path": "/ca/nl/gallants/",
   "status": "none_found",
   "last_verified": "2026-08-29"
  },
  {
   "municipality_id": "gx-003317",
   "name": "Gaskiers-Point La Haye",
   "path": "/ca/nl/gaskiers-point-la-haye/",
   "status": "none_found",
   "last_verified": "2026-08-29"
  },
  {
   "municipality_id": "gx-003318",
   "name": "Gaultois",
   "path": "/ca/nl/gaultois/",
   "status": "none_found",
   "last_verified": "2026-08-29"
  },
  {
   "municipality_id": "gx-003319",
   "name": "George's Brook-Milton",
   "path": "/ca/nl/george-s-brook-milton/",
   "status": "none_found",
   "last_verified": "2026-08-29"
  },
  {
   "municipality_id": "gx-003324",
   "name": "Goose Cove East",
   "path": "/ca/nl/goose-cove-east/",
   "status": "none_found",
   "last_verified": "2026-08-29"
  },
  {
   "municipality_id": "gx-003327",
   "name": "Grand le Pierre",
   "path": "/ca/nl/grand-le-pierre/",
   "status": "none_found",
   "last_verified": "2026-08-29"
  },
  {
   "municipality_id": "gx-003328",
   "name": "Greenspond",
   "path": "/ca/nl/greenspond/",
   "status": "none_found",
   "last_verified": "2026-08-29"
  },
  {
   "municipality_id": "gx-003331",
   "name": "Happy Adventure",
   "path": "/ca/nl/happy-adventure/",
   "status": "none_found",
   "last_verified": "2026-08-29"
  },
  {
   "municipality_id": "gx-003336",
   "name": "Hare Bay",
   "path": "/ca/nl/hare-bay/",
   "status": "none_found",
   "last_verified": "2026-08-29"
  },
  {
   "municipality_id": "gx-003340",
   "name": "Heart's Desire",
   "path": "/ca/nl/heart-s-desire/",
   "status": "none_found",
   "last_verified": "2026-08-29"
  },
  {
   "municipality_id": "gx-003344",
   "name": "Howley",
   "path": "/ca/nl/howley/",
   "status": "none_found",
   "last_verified": "2026-08-29"
  },
  {
   "municipality_id": "gx-003350",
   "name": "Jackson's Arm",
   "path": "/ca/nl/jackson-s-arm/",
   "status": "none_found",
   "last_verified": "2026-08-29"
  },
  {
   "municipality_id": "gx-003351",
   "name": "Keels",
   "path": "/ca/nl/keels/",
   "status": "none_found",
   "last_verified": "2026-08-29"
  },
  {
   "municipality_id": "gx-003352",
   "name": "King's Cove",
   "path": "/ca/nl/king-s-cove/",
   "status": "none_found",
   "last_verified": "2026-08-29"
  },
  {
   "municipality_id": "gx-003353",
   "name": "King's Point",
   "path": "/ca/nl/king-s-point/",
   "status": "none_found",
   "last_verified": "2026-08-29"
  },
  {
   "municipality_id": "gx-003359",
   "name": "Lamaline",
   "path": "/ca/nl/lamaline/",
   "status": "none_found",
   "last_verified": "2026-08-29"
  },
  {
   "municipality_id": "gx-003360",
   "name": "Lark Harbour",
   "path": "/ca/nl/lark-harbour/",
   "status": "none_found",
   "last_verified": "2026-08-29"
  },
  {
   "municipality_id": "gx-003365",
   "name": "Little Bay",
   "path": "/ca/nl/little-bay/",
   "status": "none_found",
   "last_verified": "2026-08-29"
  },
  {
   "municipality_id": "gx-003366",
   "name": "Little Bay East",
   "path": "/ca/nl/little-bay-east/",
   "status": "none_found",
   "last_verified": "2026-08-29"
  },
  {
   "municipality_id": "gx-003367",
   "name": "Little Burnt Bay",
   "path": "/ca/nl/little-burnt-bay/",
   "status": "none_found",
   "last_verified": "2026-08-29"
  },
  {
   "municipality_id": "gx-003370",
   "name": "Lord's Cove",
   "path": "/ca/nl/lord-s-cove/",
   "status": "none_found",
   "last_verified": "2026-08-29"
  },
  {
   "municipality_id": "gx-003371",
   "name": "Lourdes",
   "path": "/ca/nl/lourdes/",
   "status": "none_found",
   "last_verified": "2026-08-29"
  },
  {
   "municipality_id": "gx-003372",
   "name": "Lumsden",
   "path": "/ca/nl/lumsden/",
   "status": "none_found",
   "last_verified": "2026-08-29"
  },
  {
   "municipality_id": "gx-003373",
   "name": "Lushes Bight-Beaumont-Beaumont North",
   "path": "/ca/nl/lushes-bight-beaumont-beaumont-north/",
   "status": "none_found",
   "last_verified": "2026-08-29"
  },
  {
   "municipality_id": "gx-003381",
   "name": "Middle Arm",
   "path": "/ca/nl/middle-arm/",
   "status": "none_found",
   "last_verified": "2026-08-29"
  },
  {
   "municipality_id": "gx-003382",
   "name": "Miles Cove",
   "path": "/ca/nl/miles-cove/",
   "status": "none_found",
   "last_verified": "2026-08-29"
  },
  {
   "municipality_id": "gx-003386",
   "name": "Morrisville",
   "path": "/ca/nl/morrisville/",
   "status": "none_found",
   "last_verified": "2026-08-29"
  },
  {
   "municipality_id": "gx-003390",
   "name": "Musgrave Harbour",
   "path": "/ca/nl/musgrave-harbour/",
   "status": "none_found",
   "last_verified": "2026-08-29"
  },
  {
   "municipality_id": "gx-003391",
   "name": "Musgravetown",
   "path": "/ca/nl/musgravetown/",
   "status": "none_found",
   "last_verified": "2026-08-29"
  },
  {
   "municipality_id": "gx-003395",
   "name": "Nipper's Harbour",
   "path": "/ca/nl/nipper-s-harbour/",
   "status": "none_found",
   "last_verified": "2026-08-29"
  },
  {
   "municipality_id": "gx-003405",
   "name": "Parkers Cove",
   "path": "/ca/nl/parkers-cove/",
   "status": "none_found",
   "last_verified": "2026-08-29"
  },
  {
   "municipality_id": "gx-003411",
   "name": "Pinware",
   "path": "/ca/nl/pinware/",
   "status": "none_found",
   "last_verified": "2026-08-29"
  },
  {
   "municipality_id": "gx-003413",
   "name": "Point Lance",
   "path": "/ca/nl/point-lance/",
   "status": "none_found",
   "last_verified": "2026-08-29"
  },
  {
   "municipality_id": "gx-003415",
   "name": "Point May",
   "path": "/ca/nl/point-may/",
   "status": "none_found",
   "last_verified": "2026-08-29"
  },
  {
   "municipality_id": "gx-003416",
   "name": "Point au Gaul",
   "path": "/ca/nl/point-au-gaul/",
   "status": "none_found",
   "last_verified": "2026-08-29"
  },
  {
   "municipality_id": "gx-003417",
   "name": "Point of Bay",
   "path": "/ca/nl/point-of-bay/",
   "status": "none_found",
   "last_verified": "2026-08-29"
  },
  {
   "municipality_id": "gx-003418",
   "name": "Pool's Cove",
   "path": "/ca/nl/pool-s-cove/",
   "status": "none_found",
   "last_verified": "2026-08-29"
  },
  {
   "municipality_id": "gx-003419",
   "name": "Port Anson",
   "path": "/ca/nl/port-anson/",
   "status": "none_found",
   "last_verified": "2026-08-29"
  },
  {
   "municipality_id": "gx-003422",
   "name": "Port Kirwan",
   "path": "/ca/nl/port-kirwan/",
   "status": "none_found",
   "last_verified": "2026-08-29"
  },
  {
   "municipality_id": "gx-003430",
   "name": "Postville",
   "path": "/ca/nl/postville/",
   "status": "none_found",
   "last_verified": "2026-08-29"
  },
  {
   "municipality_id": "gx-003433",
   "name": "Ramea",
   "path": "/ca/nl/ramea/",
   "status": "none_found",
   "last_verified": "2026-08-29"
  },
  {
   "municipality_id": "gx-003435",
   "name": "Red Harbour",
   "path": "/ca/nl/red-harbour/",
   "status": "none_found",
   "last_verified": "2026-08-29"
  },
  {
   "municipality_id": "gx-003437",
   "name": "Rencontre East",
   "path": "/ca/nl/rencontre-east/",
   "status": "none_found",
   "last_verified": "2026-08-29"
  },
  {
   "municipality_id": "gx-003438",
   "name": "Renews-Cappahayden",
   "path": "/ca/nl/renews-cappahayden/",
   "status": "none_found",
   "last_verified": "2026-08-29"
  },
  {
   "municipality_id": "gx-003440",
   "name": "River of Ponds",
   "path": "/ca/nl/river-of-ponds/",
   "status": "none_found",
   "last_verified": "2026-08-29"
  },
  {
   "municipality_id": "gx-003441",
   "name": "Riverhead",
   "path": "/ca/nl/riverhead/",
   "status": "none_found",
   "last_verified": "2026-08-29"
  },
  {
   "municipality_id": "gx-003445",
   "name": "Rose Blanche-Harbour le Cou",
   "path": "/ca/nl/rose-blanche-harbour-le-cou/",
   "status": "none_found",
   "last_verified": "2026-08-29"
  },
  {
   "municipality_id": "gx-003446",
   "name": "Rushoon",
   "path": "/ca/nl/rushoon/",
   "status": "none_found",
   "last_verified": "2026-08-29"
  },
  {
   "municipality_id": "gx-003449",
   "name": "Sandringham",
   "path": "/ca/nl/sandringham/",
   "status": "none_found",
   "last_verified": "2026-08-29"
  },
  {
   "municipality_id": "gx-003451",
   "name": "Seal Cove (Fortune Bay)",
   "path": "/ca/nl/seal-cove-fortune-bay/",
   "status": "none_found",
   "last_verified": "2026-08-29"
  },
  {
   "municipality_id": "gx-003452",
   "name": "Seal Cove (White Bay)",
   "path": "/ca/nl/seal-cove-white-bay/",
   "status": "none_found",
   "last_verified": "2026-08-29"
  },
  {
   "municipality_id": "gx-003454",
   "name": "South Brook",
   "path": "/ca/nl/south-brook/",
   "status": "none_found",
   "last_verified": "2026-08-29"
  },
  {
   "municipality_id": "gx-003461",
   "name": "St. Bernard's-Jacques Fontaine",
   "path": "/ca/nl/st-bernard-s-jacques-fontaine/",
   "status": "none_found",
   "last_verified": "2026-08-29"
  },
  {
   "municipality_id": "gx-003462",
   "name": "St. Brendan's",
   "path": "/ca/nl/st-brendan-s/",
   "status": "none_found",
   "last_verified": "2026-08-29"
  },
  {
   "municipality_id": "gx-003463",
   "name": "St. Bride's",
   "path": "/ca/nl/st-bride-s/",
   "status": "none_found",
   "last_verified": "2026-08-29"
  },
  {
   "municipality_id": "gx-003470",
   "name": "St. Lunaire-Griquet",
   "path": "/ca/nl/st-lunaire-griquet/",
   "status": "none_found",
   "last_verified": "2026-08-29"
  },
  {
   "municipality_id": "gx-003471",
   "name": "St. Mary's",
   "path": "/ca/nl/st-mary-s/",
   "status": "none_found",
   "last_verified": "2026-08-29"
  },
  {
   "municipality_id": "gx-003473",
   "name": "St. Shott's",
   "path": "/ca/nl/st-shott-s/",
   "status": "none_found",
   "last_verified": "2026-08-29"
  },
  {
   "municipality_id": "gx-003474",
   "name": "St. Vincent's-St. Stephen's-Peter's River",
   "path": "/ca/nl/st-vincent-s-st-stephen-s-peter-s-river/",
   "status": "none_found",
   "last_verified": "2026-08-29"
  },
  {
   "municipality_id": "gx-003481",
   "name": "Terrenceville",
   "path": "/ca/nl/terrenceville/",
   "status": "none_found",
   "last_verified": "2026-08-29"
  },
  {
   "municipality_id": "gx-003484",
   "name": "Trepassey",
   "path": "/ca/nl/trepassey/",
   "status": "none_found",
   "last_verified": "2026-08-29"
  },
  {
   "municipality_id": "gx-003495",
   "name": "Westport",
   "path": "/ca/nl/westport/",
   "status": "none_found",
   "last_verified": "2026-08-29"
  },
  {
   "municipality_id": "gx-003501",
   "name": "Woodstock",
   "path": "/ca/nl/woodstock/",
   "status": "none_found",
   "last_verified": "2026-08-29"
  }
 ]
}