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Town of Kentville Policy Statement G12T
1.0
PurposeA general guideline is required to outline an effective process for the collection of outsta
Definitions3.0
ScopeIt is the policy of the Town of Kentville that all taxpayers should be treated equally. In this
Procedures4.1
Residential / Resource / Commercial / Commercial EquipmentCouncil has given direct
A computer-generated remindernotice will be sent 30 days after the due date of the int
A second reminder notice will be sent 60 days after the due date of the interim and final t
NOTE: Ongoing telephone contact will be made at the
A tax sale warning will be issued 45 days prior to the end of the fiscal year. The warning
Tax sale procedures as outlined in the Assessment Act (Sections 135-145) will be fo
Business OccupancyCouncil has given direction that all taxpayers are to be treated the sa
Personal contact will be made immediately following the due date of the interim tax
A Notice of Rating (as per Section 107(1) of the Act) will be sent by registered mail or deli
If payment has not been received by the date noted on the Notice of Rating, or if intent to
Tax SaleThe procedures listed follow those outlined in the Assessment Act.1.
Prepare a schedule of properties in arrears of taxes as per Section 135 (1) & (2) of the Assessment
2.
During the preparation of the schedule, the assessor shall furnish any information on the propert
The schedule will be signed by the treasurer (Section 135 (3)).4.
The Director of Assessment is sent a copy of the schedule (Section 136).5.
The Director carefully examines the schedule and notes, in red ink, any corrections, transfers of
The schedules are signed by the Director and returned to the treasurer.7.
The treasurer will makediligent inquiries as to the ownership of, and any encumbrances affecting,
Any expenses incurred, such as survey costs, lawyer fees, and so on, will be considered a lien o
The treasurer prepares tax sale notices to appropriate individuals (owners & encumbrances), with
The treasurer serves notice (Section 141 (1)) of tax sale to owner by registered mail or by posting
A general description of the property.b.
The amount of arrears. Interest shown on the notice will be accumulated to the end of th
A statement that the property is liable to be sold under the authority of the Assessment Act,
If the amount owing on the 60-day notice is not paid by the date specified, a warrant is then pr
12.
Upon receipt of the warrant, the treasurer will proceed to advertise the properties to be sold a
4.4
Outstanding Taxes: Payment Arrangement CriteriaTaxes for the current year ar
Whether the property owner is on social or other assistance.2.
Ability to pay (income, net worth, etc.).3.
Is property currently mortgaged, amortgage company would have interest in the property.4.
Have prior arrangements been honoured?5.
Generally speaking, account should be current within one fiscal year.In the case of COMMERCIA
Ability to pay.2.
Is property currently mortgaged, a mortgage company would have interest in the business.3.
Have prior arrangements been honoured?4.
Generally speaking, account should be current within one fiscal year.In the case of BUSINESS
1.
Issue and serve a warrant.2.
SueWhere business occupancy and commercial real are with the same owner, business o
General CommentsAny deviations from the above criteria must first be cleared
Associated DocumentsResolutionRegarding Tax Procedures and Interest Charges6.0
Policy Revision HistoryDate Created:September 12, 1994Revision:September 9, 1998Febru
RESOLUTIONRe: Tax Billing Procedures and Inte
1. An interim tax bill will be calculated and issued each year, and such bill will be due and payable o
2. A final tax bill will be calculated using the assessment data supplied each taxation year by the
3. Interest shall be charged at the rate of 12.0 per cent per annum, calculated monthly, on overdue ra