Municipal Fiscal Year Act

CHAPTER 19

OF THE

ACTS OF 1990


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An Act to Change the Fiscal Year for
Municipalities, Other Local Bodies and the
Nova Scotia Municipal Finance Corporation
to Coincide with the Fiscal Year
of the Province

Short title

1 This Act may be cited as the Municipal Fiscal Year Act. 1990, c. 19, s. 1.

Interpretation

2 In this Act,

(a) "council" means the council of a municipality;

(b) "local body" means

(c) "municipality" means a city, an incorporated town or a municipality of a county or district;

(d) "transition year" means the fiscal year that is the period from the first day of January, 1991, to the thirty-first day of March, 1992, inclusive. 1990, c. 19, s. 2.

Fiscal year

3 The fiscal year of a municipality or a local body is

(a) the calendar year 1990 or a preceding calendar year;

(b) the period from the first day of January, 1991, to the thirty-first day of March, 1992, inclusive;

(c) the period from the first day of April in the year 1992 or any year thereafter to the thirty-first day of March in the next following year, inclusive. 1990, c. 19, s. 3.

Interpretation of other enactments

4 (1) Every enactment shall be read, construed, interpreted and given effect in accordance with this Act. 1990, c. 19. s. 3.

Act prevails

(2) Where there is a conflict between this Act or the regulations and any general or special enactment, this Act and the regulations prevail.

Adjustment of dates generally

(3) For greater certainty, where the date that anything required by law to be done is based, whether expressly or by necessary implication, upon the fiscal year of a municipality or local body, that date shall be adjusted, relative to the change in the fiscal year of a municipality or local body pursuant to this Act, to be consistent with this Act.

Adjustment of specific dates

(4) Without restricting the generality of subsection (3), the following dates are to be adjusted in accordance with subsection (3):

(a) the date upon which a requisition or request is to be made to a council for a financial contribution;

(b) the date upon which audited statements are to be completed, whether or not they are required to be filed with a council;

(c) the date that audited statements are to be filed with a council.

Term of office extended

(5) Where the date of the annual meeting and election of commissioners or other representatives is adjusted pursuant to subsection (3), the term of office of the commissioners or other representatives who hold office during the transition year is extended to correspond to the adjusted dates. 1990, c. 19, s. 4.

Transition-year estimates and rates

5 (1) During the transition year, a municipality shall prepare its estimates and levy rates and taxes to correspond with the transition year.

Due dates for transition-year taxes

(2) During the transition year, the rates and taxes are payable on the dates determined by the council by resolution.

Application of Sections 105 and 106 of Assessment Act

(3) Sections 105 and 106 of the Assessment Act apply to a resolution made pursuant to this Section. 1990, c. 19, s. 5.

Regulations

6 (1) The Governor in Council may make regulations respecting any matter or thing the Governor in Council deems necessary or advisable to carry out the purpose and intent of this Act.

Regulations Act

(2) The exercise by the Governor in Council of the authority contained in subsection (1) shall be regulations within the meaning of the Regulations Act. 1990, c. 19, s. 6.

Assessment Act amended

7 Section 2 of Chapter 23 of the Revised Statutes, 1989, the Assessment Act, is amended by adding immediately following clause (u) thereof the following clause:

8 Subsection (2) of Section 6 of said Chapter 23 is amended by striking out the words "thirtieth day of November in the year preceding the" in the third line thereof and substituting therefor the words "last day of February immediately preceding the taxation". 1990, c. 19, s. 8.

9 Subsection (1) of Section 9 of said Chapter 23 is amended by

(a) striking out the word "December" in the second line thereof and substituting therefor the word "March"; and

(b) adding immediately following the word "the" in the last line thereof the word "taxation". 1990, c. 19, s. 9.

10 (1) Subsection (1) of Section 10 of said Chapter 23 is amended by

(a) striking out the words "January in any" in the second line thereof and substituting therefor the words "April in any taxation"; and

(b) adding immediately preceding the word "year" in the fifth line thereof the word "taxation".

(2) Subsection (2) of said Section 10 is amended by adding immediately preceding the word "year" in the fourth and in the seventh lines thereof in each case the word "taxation". 1990, c. 19, s. 10.

11 (1) Subsection (1) of Section 13 of said Chapter 23 is repealed and the following subsection substituted therefor:

(2) Subsection (2) of said Section 13 is amended by adding immediately preceding the word "year" in the fourth and in the seventh lines thereof in each case the word "taxation".

(3) Subsection (3) of said Section 13 is amended by adding immediately preceding the word "year" in the fourth and in the ninth lines thereof in each case the word "taxation". 1990, c. 19, s. 11.

12 Subsection (4) of Section 14 of said Chapter 23 is amended by adding immediately preceding the word "year" in the second, in the sixth and in the last lines thereof in each case the word "taxation". 1990, c. 19, s. 12.

13 (1) Section 29 of said Chapter 23 is amended by adding immediately following subsection (4) thereof the following subsections:

(2) Subsection (5) of said Section 29 is amended by adding immediately following the word "thereafter" in the last line thereof the words, figures, symbols and letter "to and including the taxation year 1990 and set out in subsections (3) and (4C) effective for the taxation year 1993-94 and every third taxation year thereafter". 1990, c. 19, s. 13.

14 (1) Section 46 of said Chapter 23 is amended by adding immediately following subsection (4) thereof the following subsections:

(2) Subsection (5) of said Section 46 is amended by adding immediately following the word "thereafter" in the last line thereof the words, figures, symbols and letter "to and including the taxation year 1990 and set out in subsections (3) and (4C) effective for the taxation year 1993-94 and every third taxation year thereafter". 1990, c. 19, s. 14.

15 (1) Section 47 of said Chapter 23 is amended by adding immediately following subsection (3) thereof the following subsections:

(2) Subsection (4) of said Section 47 is amended by adding immediately following the word "thereafter" in the last line thereof the words, figures, symbols and letter "to and including the taxation year 1990 and set out in subsections (3) and (4C) effective for the taxation year 1993-94 and every third taxation year thereafter". 1990, c. 19, s. 15.

16 Section 52 of said Chapter 23 is amended by adding immediately following subsection (4) thereof the following subsection:

1990, c. 19, s. 16.

17 Subsection (1) of Section 55 of said Chapter 23 is amended by adding immediately preceding the word "year" in the first, in the sixth and in the ninth lines thereof in each case the word "taxation". 1990, c. 19, s. 17.

18 (1) Subsection (1) of Section 56 of said Chapter 23 is amended by adding immediately preceding the word "year" in the first and in the fifth lines thereof in each case the word "taxation".

(2) Subsection (2) of said Section 56 in amended by adding immediately preceding the word "year" in the first and in the fifth lines thereof in each case the word "taxation". 1990, c. 19, s. 18.

19 Subsection (1) of Section 57 of said Chapter 23 in amended by adding immediately preceding the word "year" in the first and in the fifth lines thereof in each case the word "taxation". 1990, c. 19, s. 19.

20 Section 98 of said Chapter 23 is amended by adding immediately following the word "current" in the seventh line thereof the word "taxation". 1990, c. 19, s. 20.

21 Subsection (1) of Section 99 of said Chapter 23 is amended by adding immediately following the word "current" in the seventh line thereof the word taxation". 1990, c. 19, s. 21.

22 (1) Subsection (2) of Section 103 of said Chapter 23 is amended by adding immediately following the word "that" in the third line thereof the word "taxation".

(2) Subsection (3) of said Section 103 is amended by adding immediately following the word "of" in the first line thereof the word "taxation". 1990, c. 19, s. 22.

23 Subsection (1) of Section 104 of said Chapter 23 is amended by adding immediately following the word "the" in the second line thereof the word "taxation". 1990, c. 19, s. 23.

24 (1) Section 105 of said Chapter 23 is amended by adding immediately preceding the word "year" wherever it appears therein in each case the word "taxation".

(2) Subsection (10) of said Section 105 is amended by striking out the word "May" in the seventh line thereof and substituting therefor the word "August".

(3) Said Section 105 is further amended by adding immediately following subsection (12) thereof the following subsection:

1990, c. 19, s. 24.

25 (1) Section 106 of said Chapter 23 is amended by

(a) striking out the word "by-law" wherever it appears therein and substituting therefor in each case the word "resolution"; and

(b) adding immediately preceding the word "year" wherever it appears therein in each case the word "taxation".

(2) Said Section 106 is further amended by adding immediately following subsection (5) thereof the following subsection:

(3) A by-law made pursuant to said Section 106 before the coming into force of this Section does not apply in respect of taxes levied in the year 1991 or thereafter. 1990, c. 19, s. 25.

26 Subsection (1) of Section 107 of said Chapter 23 is amended by adding immediately following the word "current" in the fourth line thereof the word "taxation". 1990, c. 19, s. 26.

27 Subsection (3) of Section 118 of said Chapter 23 is amended by adding immediately following the word "current" in the sixth line thereof the word "taxation". 1990, c. 19, s. 27.

28 Subsection (1) of Section 123 of said Chapter 23 is amended by adding immediately preceding the word "year" in the second and in the sixth lines of clause (a), in the third line of clause (b) and both times it occurs in the sixth line of clause (c) thereof in each case the word "taxation". 1990, c. 19, s. 28.

29 Subsection (1) of Section 130 of said Chapter 23 is amended by adding immediately preceding the word "year" in the sixth and in the tenth lines thereof in each case the word "taxation". 1990, c. 19, s. 29.

30 (1) Subsection (1) of Section 135 of said Chapter 23 is amended by

(a) adding immediately following the word "six" in the fourth line thereof the word "taxation"; and

(b) adding immediately preceding the word "year" in the fifth line thereof the word "taxation".

(2) Subsection (2) of said Section 135 is amended by adding immediately following the word "current" in the fifth line, the word "respective" in the sixth line and the word "one" in the seventh line thereof in each case the word "taxation". 1990, c. 19, s. 30.

31 Clause (b) of subsection (1) of Section 141 of said Chapter 23 is amended by adding immediately following the word "the" in the second line thereof the word "taxation". 1990, c. 19, s. 31.

32 Subsection (1) of Section 149 of said Chapter 23 is amended by adding immediately following the word "subsequent" in the fifth line thereof the word "taxation". 1990, c. 19, s. 32.

33 (1) Subsection (2) of Section 157 of said Chapter 23 is amended by adding immediately preceding the word "year" in the fourth and in the last lines thereof in each case the word "taxation".

(2) Subsection (3) of said Section 157 is amended by

(a) striking out the word "December" in the second line thereof and substituting therefor the word "March"; and

(b) adding immediately preceding the word "year" in the third, in the fourth and in the fifth lines thereof in each case the word "taxation". 1990, c. 19, s. 33.

34 Forms B, F, G and I in the Schedule to said Chapter 23 are amended by adding immediately preceding the word "year" wherever it occurs in said Forms the word "taxation". 1990, c. 19, s. 34.

Building Code Act amended

35 Subsection (2) of Section 6 of Chapter 46 of the Revised Statutes, 1989, the Building Code Act, is amended by

(a) striking out the words "first day of September" in the third and fourth lines thereof and substituting therefor the words "fifteenth day of October"; and

(b) adding immediately preceding the word "year" in the fourth and in the last line thereof in each case the word "fiscal". 1990, c. 19, s. 35.

Corrections Act amended

36 Clause (b) of subsection (2) of Section 26 of Chapter 103 of the Revised Statutes, 1989, the Corrections Act, is amended by striking out all of the words immediately following the word "Act" in the fourth line thereof to the end of the clause. 1990, c. 19, s. 36.

Education Act amended

37 Subsection (2) of Section 11 of Chapter 136 of the Revised Statutes, 1989, the Education Act, is repealed and the following subsection substituted therefor:

1990, c. 19, s. 37.

38 Subsection (5) of Section 30 of said Chapter 136 is amended by adding immediately preceding the word "year" in the third line thereof the word "fiscal". 1990, c. 19, s. 38.

39 Subsection (5) of Section 33 of said Chapter 136 is amended by adding immediately preceding the word "year" in the second and in the last lines thereof in each case the word "fiscal". 1990, c. 19, s. 39.

40 Subsection (4) of Section 42 of said Chapter 136 is amended by striking out the words "fiscal year commencing on the first day of January in the following year" in the last two lines thereof and substituting therefor the words "next fiscal year". 1990, c. 19, s. 40.

41 Subsection (3) of Section 45 of said Chapter 136 is amended by

(a) striking out the word "April" in the last line thereof and substituting therefor the word "July"; and

(b) adding immediately following the word "ensuing" in the last line thereof the word "fiscal". 1990, c. 19, s. 41.

42 (1) Subsection (1) of Section 46 of said Chapter 136 is amended by adding immediately following the word "that" in the seventh line thereof the word "fiscal".

(2) Subsection (3) of said Section 46 is amended by adding immediately following the word "each" in the third line thereof the word "fiscal". 1990, c. 19, s. 42.

43 (1) Subsection (1) of Section 48 of said Chapter 136 is amended by adding immediately following the word "that" in the second line thereof the word "fiscal".

(2) Clause (a) of subsection (3) of said Section 48 is amended by adding immediately following the word "that" in the first line thereof the word "fiscal". 1990, c. 19, s. 43.

Libraries Act amended

44 (1) Subsection (1) of Section 13 of Chapter 254 of the Revised Statutes, 1989, the Libraries Act, is amended by

(a) striking out the words and punctuation "October, each" in the second line thereof and substituting therefor the words and punctuation "January, each financial"; and

(b) adding immediately following the word "following" in the last line thereof the word "financial".

(2) Subsection (2) of said Section 13 is amended by adding immediately preceding the word "year" in the last line thereof the word "financial". 1990, c. 19, s. 44.

45 Subsection (2) of Section 14 of said Chapter 254 is amended by

(a) striking out the word "February" in the second line thereof and substituting therefor the word "June";

(b) adding immediately preceding the word "year" in the sixth line thereof the word "financial"; and

(c) striking out the word "December" in the last line thereof and substituting therefor the word "March". 1990, c. 19, s. 45.

Metropolitan Authority Act amended

46 Subsection (3) of Section 10 of Chapter 285, the Metropolitan Authority Act, is amended by adding immediately preceding the word "year" in the second and in the fourth lines thereof in each case the word "fiscal". 1990, c. 19, s. 46.

47 (1) Subsection (1) of Section 12 of said Chapter 285 is amended by adding immediately preceding the word "year" in the second and in the last lines thereof in each case the word "fiscal".

(2) Subsection (4) of said Section 12 is amended by adding immediately preceding the word "year" in the fourth and in the fifth lines thereof in each case the word "fiscal". 1990, c. 19, s. 47.

48 Subsection (2) of Section 25 of said Chapter 285 is amended by adding immediately preceding the word "year" in the second, in the fourth and in the last lines thereof in each case the word "fiscal". 1990, c. 19, s. 48.

49 Subsection (2) of Section 26 of said Chapter 285 is amended by

(a) striking out the word "December" in the second line thereof and substituting therefor the word "March"; and

(b) adding immediately preceding the word "year" in the second, in the fourth, in the fifth and in the last lines thereof in each case the word "fiscal". 1990, c. 19, s. 49.

Municipal Act amended

50 Subsection (2) of Section 19 of Chapter 295 of the Revised Statutes, 1989, the Municipal Act, is amended by

(a) striking out the word "January" in the last line of clause (a) thereof and substituting therefor the word "April";

(b) striking out the word "January" in the last two lines of clause (b) thereof and substituting therefor the word "April";

(c) striking out the word "January" in the last line of clause (c) thereof and substituting therefor the word "April";

(d) striking out the word "February" in the last line of clause (d) thereof and substituting therefor the word "May";

(e) striking out the word "February" in the last line of clause (e) thereof and substituting therefor the word "May";

(f) striking out the word "February" in the last line of clause (f) thereof and substituting therefor the word "May"; and

(g) striking out the word "March" in the last line of clause (g) thereof and substituting therefor the word "June". 1990, c. 19, s. 50.

51 (1) Subsection (3) of Section 35 of said Chapter 295 is amended by adding immediately following the word "ensuing" in the second line thereof the word "fiscal".

(2) Subsection (4) of said Section 35 is amended by adding immediately following the word "any" in the first line thereof the word "fiscal". 1990, c. 19, s. 51.

52 Section 50 of said Chapter 295 is amended by adding immediately preceding the word "year" in the first line of clause (d) and in the third line of clause (e) thereof in each case the word "fiscal". 1990, c. 19, s. 52.

53 (1) Subsection (1) of Section 56 of said Chapter 295 is amended by adding immediately preceding the word "year" in the second line thereof the word "fiscal".

(2) Subsection (2) of said Section 56 is amended by striking out the words "February of the following year" in the second line thereof and substituting therefor the words "May next following the end of the fiscal year". 1990, c. 19, s. 53.

54 Section 78 of said Chapter 295 is amended by

(a) adding immediately following the word "a" in the third line of clause (aw) thereof the word "fiscal"; and

(b) adding immediately preceding the word "year" in the third last and in the last lines of clause (ax) thereof the word "fiscal". 1990, c. 19, s. 54.

55 (1) Subsection (1) of Section 79 of said Chapter 295 is amended by adding immediately preceding the word "year" in the third last line thereof the words "municipal taxation".

(2) Subsection (3) of said Section 79 is amended by adding immediately preceding the word "year" the second time it occurs in the third line thereof the words "municipal taxation". 1990, c. 19, s. 55.

56 Section 84 of said Chapter 295 is amended by adding immediately preceding the word "year" wherever it appears therein in each case the word "fiscal". 1990, c. 19, s. 56.

57 Section 86 of said Chapter 295 is repealed and the following Section substituted therefor:

1990, c. 19, s. 57.

58 Subsection (2) of Section 87 of said Chapter 295 is amended by

(a) adding immediately following the word "previous" in the fourth line of clause (a) thereof the word "fiscal"; and

(b) adding immediately following the word "current" in the second line of clause (b) thereof the word "fiscal". 1990, c. 19, s. 58.

59 (1) Subsection (1) of Section 90 of said Chapter 295 is amended by

(a) striking out the words and punctuation "March, June, September and December" in the seventh line thereof and substituting therefor the words and punctuation "June, September, December and March"; and

(b) adding immediately preceding the word "year" in the eighth line thereof the word "fiscal".

(2) Said Section 90 is further amended by adding immediately following subsection (1) thereof the following subsection:

1990, c. 19, s. 59.

60 (1) Subsection (2) of Section 117 of said Chapter 295 is amended by adding immediately following the word "each" in the first line thereof the word "fiscal".

(2) Subsection (7) of said Section 117 is amended by adding immediately preceding the word "year" in the second and in the third lines thereof in each case the word "fiscal". 1990, c. 19, s. 60.

61 Clause (b) of subsection (2) of Section 120 of said Chapter 295 is amended by adding immediately following the word "preceding" in the last line thereof the word "fiscal". 1990, c. 19, s. 61.

Municipal Affairs Act amended

62 Subsection (3) of Section 4 of Chapter 296, the Municipal Affairs Act, is amended by adding immediately following the word "each" in the fourth line thereof the word "fiscal". 1990, c. 19, s. 62.

63 Subsection (1) of Section 5 of said Chapter 296 is amended by adding immediately following the word "each" in the first line thereof the word "fiscal". 1990, c. 19, s. 63.

64 Section 6 of said Chapter 296 is amended by adding immediately preceding the word "year" in the third and in the fourth lines thereof in each case the word "fiscal". 1990, c. 19, s. 64.

65 Clause (b) of subsection (2) of Section 9 of said Chapter 296 is amended by adding immediately preceding the word "year" in the sixth and in the last lines thereof in each case the word "fiscal". 1990, c. 19, s. 65.

66 Section 22 of said Chapter 296 is amended by adding immediately following the word "each" in the second line thereof the word "fiscal". 1990, c. 19, s. 66.

67 Subclause (iii) of clause (a) of subsection (1) of Section 24 of said Chapter 296 is amended by adding immediately preceding the word "year" in the third line thereof the word "fiscal". 1990, c. 19, s. 67.

68 (1) Subsection (3) of Section 25 of said Chapter 296 is amended by adding immediately preceding the word "year" in the third and in the fifth lines thereof in each case the word "fiscal".

(2) Subsection (4) of said Section 25 is amended by adding immediately preceding the word "year" in the third and in the fifth lines thereof in each case the word "fiscal". 1990, c. 19, s. 68.

69 Clause (d) of subsection (1) of Section 36 of said Chapter 296 is amended by adding immediately following the word "any" in the last line thereof the word "fiscal". 1990, c. 19, s. 69.

Municipal Finance Corporation Act amended

70 Section 19 of Chapter 301 of the Revised Statutes, 1989, the Municipal Finance Corporation Act, is repealed and the following Section substituted therefor:

1990, c. 19, s. 70.

71 (1) Subsection (1) of Section 21 of said Chapter 301 is amended by striking out the words "thirtieth day of September" in the first and second lines thereof and substituting therefor the words "thirty-first day of December".

(2) Subsection (3) of said Section 21 is amended by striking out the word "December" in the second line thereof and substituting therefor the word "March". 1990, c. 19, s. 71.

Municipal Grants Act amended

72 (1) Section 2 of Chapter 302 of the Revised Statutes, 1989, the Municipal Grants Act, is amended by

(a) adding immediately following clause (k) thereof the following clause:

(b) striking out the period at the end of clause (l) thereof and substituting therefor a semicolon; and

(c) adding immediately following said clause (l) the following clause:

73 (1) Subsection (2) of Section 8 of said Chapter 302 is amended by striking out the words "fiscal year ending in the immediately preceding" in the fifth and sixth lines thereof and subsituting therefor the words "immediately preceding fiscal".

(2) Subsection (12) of said Section 8 is amended by striking out the words "thirtieth day of November" in the first and second lines thereof and substituting therefor the words "thirty-first day of March". 1990, c. 19, s. 73.

74 Subsection (8) of Section 10 of said Chapter 302 is amended by striking out the word "calendar" in the fifth line thereof. 1990, c. 19, s. 74.

75 Subsection (3) of Section 11 of said Chapter 302 is amended by striking out the words "thirtieth day of November" in the third line thereof and substituting therefor the words "thirty-first day of January". 1990, c. 19, s. 75.

76 Section 19 of said Chapter 302 is amended by striking out the words and punctuation "January, April, July and October" in the second line thereof and substituting therefor the words and punctuation "April, July, October and January". 1990, c. 19, s. 76.

77 Said Chapter 302 is further amended by adding immediately following Section 23A thereof, as enacted by an Act of the present Session of the Legislature entitled An Act to Amend Chapter 302 of the Revised Statutes, 1989, the Municipal Grants Act, the following Section:

1990, c. 19, s. 77.

78 (1) Subsection (2) of Section 24 of said Chapter 302 is amended by striking out the words "fiscal year ending in the immediately preceding" in the fifth line thereof and substituting therefor the words "immediately preceding fiscal".

(2) Said Section 24 is further amended by adding immediately following subsection (8A) thereof the following subsection:

(3) Subsection (9) of said Section 24 is amended by striking out the words "thirtieth day of November" in the first and second lines thereof and substituting therefor the words "thirty-first day of March". 1990, c. 19, s. 78.

79 Subsection (3) of Section 31 of said Chapter 302 is amended by striking out the words "thirtieth day of November" in the third line thereof and substituting therefor the words "thirty-first day of January". 1990, c. 19, s. 79.

80 (1) Subsection (1) of Section 34 of said Chapter 302 is amended by striking out the words and punctuation "January, April, July and October" in the last line thereof and substituting therefor the words and punctuation "April, July, October and January".

(2) Said Section 34 is further amended by adding immediately following subsection (21D) thereof, as enacted by an Act of the present Session of the Legislature entitled An Act to Amend Chapter 302 of the Revised Statutes, 1989, the Municipal Grants Act, the following subsection:

1990, c. 19, s. 80.

Planning Act amended

81 (1) Subsection (2) of Section 22 of Chapter 346 of the Revised Statutes, 1989, the Planning Act, is amended by

(a) striking out the words "thirty-first day of January in each" in the second line thereof and substituting therefor the words "thirtieth day of April in each fiscal"; and

(b) adding immediately following the word "preceding" in the fourth line thereof the word "fiscal".

(2) Subsection (3) of said Section 22 is amended by adding immediately following the word "that" in the third line thereof the word "fiscal".

(3) Subsection (4) of said Section 22 is amended by

(a) striking out the words "thirty-first day of January" in the second line thereof and substituting therefor the words "thirtieth day of April"; and

(b) adding immediately following the word "preceding" in the last line thereof the word "fiscal". 1990, c. 19, s. 81.

82 Subsection (1) of Section 23 of said Chapter 346 is amended by adding immediately preceding the word "year" in the second, in the fifth, in the sixth and in the last lines thereof in each case the word "fiscal". 1990, c. 19, s. 82.

Regional Transit Authority Act amended

83 (1) Subsection (1) of Section 22 of Chapter 389 of the Revised Statutes, 1989, the Regional Transit Authority Act, is amended by

(a) adding immediately preceding the word "year" in the third and in the fifth lines thereof in each case the word "fiscal"; and

(b) striking out the word "February" in the fifth line thereof and substituting therefor the word "May".

(2) Subsection (3) of said Section 22 is amended by

(a) striking out the words "thirty-first day of March" in the second line thereof and substituting therefor the words "thirtieth day of June"; and

(b) adding immediately following the word "preceding" in the last line thereof the word "fiscal". 1990, c. 19, s. 83.

84 (1) Subsection (1) of Section 23 of said Chapter 389 is amended by

(a) striking out the words "thirtieth day of September" in the second line thereof and substituting therefor the words "thirty-first day of December"; and

(b) adding immediately preceding the word "year" in the second, in the fifth, in the sixth and in the last lines thereof in each case the word "fiscal".

(2) Subsection (2) of Section 23 of said Chapter 389 is amended by

(a) striking out the word "December" in the second line thereof and substituting therefor the word "March"; and

(b) adding immediately preceding the word "year" both times it appears in the second line thereof in each case the word "fiscal". 1990, c. 19, s. 84.

Rural Fire District Act amended

85 (1) Subsection (1) of Section 23 of Chapter 406 of the Revised Statutes, 1989, the Rural Fire District Act, is amended by striking out the word "February" in the third, in the fifth and in the sixth lines thereof and substituting therefor in each case the word "May".

(2) Said Section 23 is further amended by adding immediately following subsection (1) thereof:

1990, c. 19, s. 85.

86 Subsection (5) of Section 26 of said Chapter 406 is amended by adding immediately following the word "preceding" in the ninth line thereof the word "fiscal". 1990, c. 19, s. 86.

87 Subsection (1) of Section 27 of said Chapter 406 is amended by striking out the word "February" in the last line thereof and substituting therefor the word "May". 1990, c. 19, s. 87.

88 Section 30 of said Chapter 406 is amended by adding immediately following the word "preceding" in the last line thereof the word "fiscal". 1990, c. 19, s. 88.

89 Subsection (3) of Section 40 of said Chapter 406 is amended by adding immediately following the word "each" in the second line thereof the word "fiscal". 1990, c. 19, s. 89.

90 Subsection (6) of Section 44 of said Chapter 406 is amended by adding immediately preceding the word "year" in the sixth and in the eighth lines thereof in each case the word "fiscal". 1990, c. 19, s. 90.

91 (1) Subsection (1) of Section 46 of said Chapter 406 is amended by

(a) striking out the word "February" in the second line thereof and substituting therefor the word "May";

(b) striking out the word "calendar" in the fourth line thereof and substituting therefor the word "fiscal"; and

(c) adding immediately preceding the word "year" in the eighth and in the tenth lines thereof in each case the word "fiscal".

(2) Subsection (2) of said Section 46 is amended by striking out the words "February in each" in the fourth line thereof and substituting therefor the words "May in each fiscal".

(3) Subsection (3) of said Section 46 is amended by adding immediately following the word "current" in the fifth line thereof the word "fiscal". 1990, c. 19, s. 91.

92 Subsection (1) of Section 47 of said Chapter 406 is amended by adding immediately preceding the word "year" in the sixth and in the last lines thereof in each case the word "fiscal". 1990, c. 19, s. 92.

93 Section 49 of said Chapter 406 is repealed and the following Section substituted therefor:

1990, c. 19, s. 93.

94 Section 51 of said Chapter 406 is amended by striking out the words "February in each" in the second line thereof and substituting therefor the words "May in each fiscal". 1990, c. 19, s. 94.

Towns Act amended

95 Subsection (2) of Section 30 of Chapter 472 of the Revised Statutes, 1989, the Towns Act, is amended by

(a) striking out the word "February" in the second line thereof and substituting therefor the word "May"; and

(b) adding immediately following the word "preceding" in the last line thereof the word "fiscal". 1990, c. 19, s. 95.

96 Clause (ab) of Section 42 of said Chapter 472 is amended by adding immediately preceding the word "year" in the fifth and in the last lines thereof the word "fiscal". 1990, c. 19, s. 96.

97 (1) Subsection (1) of Section 43 of said Chapter 472 is amended by adding immediately preceding the word year in the third last line thereof the words "municipal taxation".

(2) Subsection (3) of said Section 43 is amended by adding immediately preceding the word "year" the second time it appears in the third line thereof the words "municipal taxation". 1990, c. 19, s. 97.

98 Section 46 of said Chapter 472 is amended by adding immediately preceding the word "year" wherever it appears therein in each case the word "fiscal". 1990, c. 19, s. 98.

99 Subsection (2) of Section 47 of said Chapter 472 is amended by adding immediately preceding the word "year" in the fourth and in the last lines thereof in each case the word "fiscal". 1990, c. 19, s. 99.

100 (1) Subsection (1) of Section 50 of said Chapter 472 is amended by striking out the words and punctuation "March, June, September and December in each" in the last two lines thereof and substituting therefor the words and punctuation "June, September, December and March in each fiscal".

(2) Said Section 50 is further amended by adding immediately following subsection (1) thereof the following subsection:

1990, c. 19, s. 100.

101 Section 57 of said Chapter 472 is repealed. 1990, c. 19, s. 101.

102 (1) Subsection (3) of Section 58 of said Chapter 472 is amended by

(a) striking out the word "February in the second line thereof and substituting therefor the word "May"; and

(b) striking out the word "that" in the second line thereof and substituting therefor the words "the fiscal year".

(2) Subsection (10) of said Section 58 is amended by adding immediately following the word "the" in the first line thereof the word "fiscal". 1990, c. 19, s. 102.

103 Subsection (2) of said Section 59 of said Chapter 472 is amended by adding immediately preceding the word "year" in the last line thereof the word "fiscal". 1990, c. 19, s. 103.

104 (1) Subsection (3) of Section 105 of said Chapter 472 is amended by adding immediately following the word "ensuing" in the second line thereof the word "fiscal".

(2) Subsection (4) of said Section 105 is amended by adding immediately following the word "any" in the first line thereof the word "fiscal". 1990, c. 19, s. 104.

105 Clause (b) of subsection (2) of Section 110 of said Chapter 472 is amended by adding immediately following the word "preceding" in the last line thereof the word "fiscal". 1990, c. 19, s. 105.

106 (1) Subsection (2) of Section 149 of said Chapter 472 is amended by adding immediately following the word "Each" in the first line thereof the word "fiscal".

(2) Subsection (7) of said Section 149 is amended by adding immediately preceding the word "year" in the second and in the last lines thereof in each case the word "fiscal". 1990, c. 19, s. 106.

Village Service Act amended

107 (1) Subsection (1) of Section 25 of Chapter 493 of the Revised Statutes, 1989, the Village Service Act, is amended by striking out the word "February" in the second line thereof and substituting therefor the word "May".

(2) Said Section 25 is further amended by adding immediately following subsection (1) thereof the following subsection:

(3) Subsection (2) of said Section 25 is amended by striking out the word "February" in the fourth line thereof and substituting therefor the word "May".

(4) Subsection (4) of said Section 25 is amended by striking out the word "February" in the second and in the fourth lines thereof and substituting therefor in each case the word "May". 1990, c. 19, s. 107.

108 Section 30 of said Chapter 493 is amended by striking out the word "February" in the last line thereof and substituting therefor the word "May". 1990, c. 19, s. 108.

109 Section 33 of said Chapter 493 is amended by adding immediately following the word "preceding" in the second line thereof the word "fiscal". 1990, c. 19, s. 109.

110 Subsection (1) of Section 34 of said Chapter 493 is amended by striking out the word "ensuing" in the last line thereof and substituting therefor the word "fiscal". 1990, c. 19, s. 110.

111 Subsection (1) of Section 57 of said Chapter 493 is amended by

(a) striking out the word "February" in the second line thereof and substituting therefor the word "May"; and

(b) adding immediately preceding the word "year" in the fourth, in the eighth and both times it appears in the fifteenth lines thereof in each case the word "fiscal". 1990, c. 19, s. 111.

112 (1) Subsection (1) of Section 59 of said Chapter 493 is amended by

(a) striking out the word "March" in the seventh line thereof and substituting therefor the word "June"; and

(b) adding immediately following the word "current" in the eighth line thereof the word "fiscal".

(2) Subsection (5) of said Section 59 is amended by adding immediately following the word "current" in the sixth line thereof the word "fiscal". 1990, c. 19, s. 112.

113 Subsection (1) of Section 61 of said Chapter 493 is amended by adding immediately preceding the word "year" in the sixth and in the last lines thereof in each case the word "fiscal". 1990, c. 19, s. 113.

Effective dates

114 (1) Sections 8, 9, 35, 41, 59 and 100 have effect on, from and after the first day of January, 1991.

(2) Sections 71, 73 and 75, subsection (3) of Section 78 and Sections 79 and 84 have effect on, from and after the first day of April, 1991.

(3) Sections 11, 33, 44, 45, 49, 50, 53, 81, 83, 85, 87, 91, 93, 94, 95, 102, 107, 108, 111 and 112 have effect on, from and after the first day of January, 1992.

(4) Sections 10, 24 and 76 and subsection (1) of Section 80 have effect on, from and after the first day of April, 1992. 1990, c. 19, s. 114.

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