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MUNICIPALITY OF THE COUNTY OF KINGS
For By-Law information contact the Municipal Clerk
Tel: (902) 678-6141 Fax: (902) 678-9279 E-mail: [email protected]
BY-LAW #113
DEED TRANSFER TAX BY-LAW
WHEREAS section 102 (1) Municipal Government Act, 1998 S.N.S. c.18, as amended, permits
Council to determine, by by-law, that a Deed Transfer Tax applies in the Municipality and the
rate of the Deed Transfer Tax;
WHEREAS Part V Municipal Government Act, 1998 S.N.S. c.18, as amended, sets out the
statutory and fundamental principles of the Deed Transfer Tax. Should any of the provisions
contained herein be in conflict with any of the provisions contained in the Act, the Act shall
supersede this By-law;
WHEREAS section 102 (1) Municipal Government Act, 1998 S.N.S. c.18, as amended, provides
that the rate of the Deed Transfer Tax shall not exceed one and one half per cent of the value of
the property transferred;
WHEREAS section 102 (2) Municipal Government Act, 1998 S.N.S. c.18, as amended, provides
that a Deed Transfer Tax applies to the sale price of every property that is transferred by deed;
and
WHEREAS the Council of the Municipality of the County of Kings wishes to enact a Deed
Transfer Tax By-law.
NOW THEREFORE BE IT RESOLVED THAT the Municipality of the County of Kings hereby
enacts as follows:
1.
Citation
This By-law shall be known as By-law 113 and may be cited as the Deed Transfer
Tax By-law.
2.
Definitions
In this By-law:
2.1 "Municipality" means the Municipality of the County of Kings;
2.2 "Tax" means the Deed Transfer Tax;
3.
Application
3.1
The rate of the Deed Transfer Tax in the Municipality of the County of Kings
is 1.5 (One point Five) percent of the value of the property transferred.
3.2
Sections 102-110 of the Municipal Government Act apply to the Municipality.
4.
Lien
The Tax with interest and penalty constitutes a lien upon the property, that attaches
on the date when the Tax is due and continues until discharged by payment.
MUNICIPALITY OF THE COUNTY OF KINGS
BY-LAW #113 cont'd
5.
Severability
If a court of competent jurisdiction should declare any section or part of a section of
this By-law to be invalid, such section or part of a section shall not be construed as
having persuaded or influenced Council to pass the remainder of the By-law and it is
hereby declared that the remainder of the By-law shall be valid and shall remain in
force.
6.
Interpretation
The clause headings in this by-law are provided for reference only and do not form part
of the text of this By-law.
7.
Collection
The Registrar of Deeds shall be the agent and collector of the Deed Transfer Tax for the
Municipality.
8.
Effective Date
This By-law will come into force and take effect on the date of its publication.
By-law Adoption
First Reading
Notice of Second
Reading
Second Reading
Notice of Passing
Certified Copy to
Minister
October 7,
2025
October 11 & 17,
2025
November 3,
2025
December 13, 2025
December 15, 2025
By-law Amendments
First Reading
Notice of Second
Reading
Second Reading
Notice of Passing
Certified Copy to
Minister