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:

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

1 Clauses 71(1)(a) and (b) and subsection 71(2) of Chapter 18 of the Acts of 1998, the Municipal Government Act, are repealed.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