Back to top
Municipal Government Act (amended)

BILL NO. 100

(as introduced)

1st Session, 59th General Assembly
Nova Scotia
53 Elizabeth II, 2004



Private Member's Bill



Municipal Government Act
(amended)



Leo Glavine
Kings West



First Reading: September 24, 2004

(Explanatory Note)

Second Reading:

Third Reading:

Explanatory Note

This Bill exempts charities and other non-profit organizations from municipal taxes on their property used for their work.

An Act to Amend Chapter 18
of the Acts of 1998,
the Municipal Government Act

Be it enacted by the Governor and Assembly as follows:

1 Clauses 71(1)(a) and (b) and subsection 71(2) of Chapter 18 of the Acts of 1998, the Municipal Government Act, are repealed.

2 Chapter 18 is further amended by adding immediately after Section 71 the following Section:

71A Property of

(a) a charitable organization that is used directly and solely for a charitable purpose;

(b) a non-profit organization that is used directly and solely for a non-profit purpose,

is exempt from taxation pursuant to this Act.


This page and its contents published by the Office of the Legislative Counsel, Nova Scotia House of Assembly, and © 2004 Crown in right of Nova Scotia. Created September 24, 2004. Send comments to legc.office@novascotia.ca.