Deed Transfer Tax By-Law RD-001

West Hants, Nova Scotia

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BY-LAW REGION OF WINDSOR AND WEST HANTS MUNICIPALITY RD-001 DEED TRANSFER TAX BY-LAW Region of Windsor and West Hants Municipality Page 1 of 2 Deed Transfer Tax By-law, RD-001 1. TITLE This By-law shall be cited at the Deed Transfer Tax By-law. 2. DEFINITION In this By-law "Region of Windsor and West Hants Municipality" means the Municipality incorporated by the Region of Windsor and West Hants Municipality Act, SNS 2018, c.26, irrespective of whether it has had its name changed by virtue of Section 11 of that Act or otherwise. 3. BY-LAW a. A deed transfer tax shall apply to properties in the Region of Windsor and West Hants Municipality, effective on and after April 1, 2020. b. The amount of the deed transfer tax shall be the sum of one and one half per cent (1.5%) of the sale price or value of the property. c. Section 3 Interpretations and Part V Deed Transfers of the Municipal Government Act, R.S.N.S 1998, c. 18 shall apply to deed transfers. d. For the purposes of this By-law, "persons married to one another" shall include those who have entered into a domestic partnership declaration and have registered such declaration in accordance with Part II of the Vital Statistics Act, R.S.N.S. 1989, c. 494 e. Pursuant to Section 110 of the Municipal Government Act R.S.N.S 1998, c. 18, the Registrar of Deeds is hereby appointed as the agent and collector of the deed transfer tax and has all the powers of the treasurer pursuant to Part V of the Municipal Government Act, R.S.N.S.1998, c. 18. 4. REPEAL a. By-law 30 Deed Transfer Tax By-law of the Town of Windsor dated August 28, 2007, and all previous such by-laws are hereby repealed on the effective date. b. D-002 Deed Transfer Tax By-law of the Municipality of the District of West Hants dated September 14, 2004 as amended on March 8, 2016 and July 10, 2018, and all previous by-laws are hereby repealed on the effective date. 5. EFFECTIVE DATE a. This By-law shall be effective on April 1, 2020. BY-LAW REGION OF WINDSOR AND WEST HANTS MUNICIPALITY RD-001 DEED TRANSFER TAX BY-LAW Region of Windsor and West Hants Municipality Page 2 of 2 Deed Transfer Tax By-law, RD-001 I, Rhonda Brown, Municipal Clerk of the Region of Windsor and West Hants Municipality, the Province of Nova Scotia, do hereby certify that this is a true copy of the By-law as adopted by the Council of the Region of Windsor and West Hants Municipality at a meeting duly called and held on the 23rd day of June, 2020. ___________________________________ R. N. Brown Municipal Clerk By-Law Adoption First Reading: May 28, 2020 Notice Published: June 6, 2020 Second Reading & Approval June 23, 2020 Final Publication June 27, 2020 Notice to Municipal Affairs June 29, 2020 Description: Initial approval of Deed Transfer Tax By-law, RD-001.