2000-07 Tax Billing

Stewiacke, Nova Scotia

This is an automated transcription (OCR) of the captured official document — minor recognition errors are possible; the source document governs. Snapshot 716b944bf3ef · verified 2026-06-05 · original document · archived snapshot · unofficial consolidation, the official version is held by the municipal clerk.

Policy: Tax Billing # 2000 - 07 Date Originally Approved: July 27, 2000 Proposed amendment presented: Date presented for Councils Approval: January 22nd 2004 January 22ad 2004 Motion: "That Council approve the amendments to Policy 2000 - 07 Tax Billing; and Further that the amended Policy be effective immediately. " Proposed amendment presented: July 20% 2023 Date presented for Councils Approval: July 20% 2023 Motion: "That Council approve Policy 2000 - 07 Tax Billing Policy as presented; and Further that the amended Policy be effective immediately. " This Policy is current as of: July 20th 2023 Policy Number: 2000 - 07 Policy Subject: Tax Billing ## Policy Objective(s): To ensure that the Town has a positive cash flow as well as free Council fron lebating administrative procedures associated with annual tax billings and to provid staff with clear tax billing procedures. Also included is providing interest relief for residential primary home owners of the arrears owing to the Town when the home ## Policy ## Interim Tax Billing 1. Interim Tax Billing's shall be prepared, and based upon one-half (1/2) of the current year's assessment as provided by the Assessment Department. 2. The Interim Tax Billing will be calculated based upon the preceding year's tax rate. 3. The Interim Tax Bill shall include one-half (1/2) of the Fire Protection Rate. 4. The Interim Tax Bill shall not include the Four Stream Curbside Collection fee. This fee shall be charged, in its entirety, on the final billing. 5. The Interim Tax Billing shall be prepared for distribution by April 30 each year. ## Final Tax Billing 6. Council will endeavour to determine tax rates by March 31 of each year. Final tax bills shall be prepared and ready for distribution on August 31 each year. ## Interest Charges 7. All interest to be charged shall be per annum, calculated monthly, at a rate previously determined by Council 8. Any taxes paid by the appropriate due date shall not accrue interest. 9. Interest Relief requirements: - a) The property must be the primary home of the property owner and he/she must reside on the property for 100% of the current year - c) The property owner's monthly payment amount must be approved by the CAO or Manager of Finance. 3. ) The property owner must be participating, and in good standing, in th Town of Stewiacke's monthly PAD program. - d) The property owner will be exempt from monthly interest charges if the above requirements are met. - e) The Town of Stewiacke reserves the right to exclude any property owner from interest relief. - f) Property owners that have been provided interest relief due to false information may be subject to a fine up to a maximum of $500.00 7. ) This policy takes effect on the date of Council approval. There will be no backdating or removal of interest prior to this date. <!-- image --> <!-- image --> ## Annotation for Official Policy Book Date of Notice to Council Members of Intent to consider: July 20th 2023 Date of Passage of Current Policy: July 20th 2023 I certify that this policy was adopted by Council as indicated above. Mini CAO / Clerk July 24/23