Penalties & Tax Sale

Bylaw B-07/2004 specifies the penalties for unpaid taxes as follows:

• 5% of the unpaid current taxes remaining unpaid on the 3rd business day following the date the taxes are due and payable, as printed on the notice
• 9% of the unpaid current taxes remaining unpaid on the last day of the second month following the date of mailing of the tax notice
• 9% of the unpaid supplementary taxes remaining unpaid on the last day of the second month following the date of the mailing of the supplementary tax notice
• 9% of all unpaid taxes on January 1st and April 1st of the next succeeding year
• A tax recovery notification will be registered on the Certificate of Title for parcels that are two years in arrears. If the taxes are still in arrears after three years, the municipality will offer the parcel for sale at public auction in accordance with the Municipal Government Act, Chapter M-26 RSA 2000, Section 410.