Reduction in Taxes Policy (Chapter 5)

Pictou, Nova Scotia

This is the exact embedded text of the captured official document. Snapshot ca4117d248ab · verified 2026-06-05 · original document · archived snapshot · unofficial consolidation, the official version is held by the municipal clerk.

Chapter 5 Reduction in Taxes Where Destruction has Impacted Property Use - Policy (October 15, 2007) 5.1 SHORT TITLE ........................................................................................................................ 2 5.2 POLICY OBJECTIVE .............................................................................................................. 2 5.3 POLICY PRESENTATION ....................................................................................................... 2 5.4 SCHEDULES ........................................................................................................................... 2 5.5 EDITORS ANNOTATIONS....................................................................................................... 2 5.1 Short Title 5.2 Policy Objective To provide for the reduction, to the extent that the council considers appropriate, of the taxes payable with respect to a property if a building situate on the property has been destroyed or partially destroyed by fire, storm or otherwise and the assessment of the property does not reflect that the building has been destroyed or partially destroyed, and provide for the reimbursement of any overpayment resulting from the reduction. 5.3 Policy Presentation The property owner shall apply to the Chief Administrative Officer (CAO) of the Town for tax reduction that may be considered under this policy. The CAO shall request the Director of Assessment to value the property for the purpose of this policy pursuant to section 69 (3) of the Municipal Government Act. The CAO shall prepare a recommendation for Council's consideration that takes into account the valuation provided by the Director of Assessment and other factors deemed relevant. The Council for the Town of Pictou shall consider the recommendation of the CAO and render a decision on the application of the property owner provided the Council's decision is consistent with section 69 of the Municipal Government Act. 5.4 Schedules 5.5 Editors Annotations Clerk's Annotation for Official Policy Book Date of Notice to Council Members of Intent to Consider [7 days minimum]: ____________________________ Date of Passage of Current Policy: ____October 15, 2007________________ I certify that this Policy was adopted by Council as indicated above. Scott Conrod_______ ____________________________ C.A.O. / Town Clerk Date