Municipal Government Act (amended)

BILL NO. 84

(as introduced)

2nd Session, 59th General Assembly
Nova Scotia
55 Elizabeth II, 2006

Private Member's Bill

Municipal Government Act
(amended)

Leo Glavine
Kings West

First Reading: May 10, 2006

(Explanatory Note)

Second Reading:

Third Reading:

Explanatory Note

This Bill

(a) exempts charities and other non-profit organizations from municipal taxes on their property used for their work; and

(b) adds to the exemptions from municipal taxation, property leased by a registered Canadian charitable organization and used for a charitable purpose.

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1 (1) Clauses 71(1)(a) and (b) of Chapter 18 of the Acts of 1998, the Municipal Government Act, are repealed and the following clause substituted:

(a) property of a municipality or village that is

(i) leased by a named registered Canadian charitable organization, and

(ii) used directly and solely for a charitable purpose;

(2) Subsection 71(2) of Chapter 18 is repealed.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 © 2006 Crown in right of Nova Scotia. Created May 16, 2006. Send comments to legc.office@novascotia.ca.

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