This is an official version.

Copyright 2000: Queen’s Printer,
St. John's, Newfoundland and Labrador, Canada

Important Information
(Includes details about the availability of printed and electronic versions of the Statutes.)

Revised Statutes of Newfoundland 1990


CHAPTER S-10

AN ACT RESPECTING THE LAW RELATING TO THE RAISING OF TAXES FOR SCHOOLS

Analysis

1. Short title

2. Definitions

3. Application

4. School tax areas

5. Constitution of school tax authority

6. Order is subordinate legislation

7. Powers and duties of authority

8. Chairperson

9. Quorum

10. Proceedings

11. Meetings

12. Meetings to be public

13. Appointment and remuneration of officers

14. Certain employees to be bonded

15. Taxpayers may inspect documents

16. Financial year

17. Money to be deposited in bank

18. Annual budget

19. Revised budget

20. Budget to be approved

21. Authority limited to budget

22. Records, accounts and report

23. Audit

24. Payment of salaries and expenses

25. School tax

26. Real property tax

27. Exemption

28. Poll tax

29. Duties of employers

30. Investigation

31. Offences

32. Real property tax not to be less than poll tax

33. Assessment of real property

34. Method of imposing school tax

35. Limitation

36. Date of payment

37. Interest on arrears

38. Publication of minute imposing tax and notice of approval by minister

39. Lien for taxes

40. Charge on rentals for school tax

41. School tax civil debt

42. Discount

43. Reduction of school tax

44. Exemption or abatement

45. Periods prescribed for apportionment

46. Certificates of school boards

47. Money allocated per Terms of Union

48. Regulations

49. Financial statement to be made by school boards

50. Penalty for failure to pay school tax

51. Contracts

52. Authority may appoint agent to collect school tax

53. Notice of action

54. Investigations

55. Offence

56. General penalty

57. Proceedings in court

58. Prosecutions


Short title

1. This Act may be cited as the School Tax Act.

RSN1970 c220 s1

Back to Top

Definitions

2. In this Act

(a) "authority" means a school tax authority appointed under this Act or a predecessor Act for a school tax area;

(b) "council" includes the St. John's Municipal Council, the Corner Brook City Council, the Mount Pearl City Council, a council or a municipality constituted under a special Act, the St. John's Metropolitan Area Board, and a town, community or regional council or local service district committee established or continued under the Municipalities Act;

(c) "minister" means the Minister of Education or another minister of the Crown appointed by the Lieutenant-Governor in Council to administer this Act;

(d) "municipality" means the area in which a council exercises jurisdiction;

(e) "school" means a public school as defined by paragraph 2(w) of the Schools Act and includes a school administered under section 5 of the Schools Act, or administered on behalf of the Department of Education under Part III of the Schools Act;

(f) "school board" means a school board as defined by paragraph 2(x) of the Schools Act;

(g) "school tax" means a tax imposed under this Act, whether on real property or as a poll tax, or both;

(h) "school year" means 12 consecutive calendar months from July 1;

(i) "secretary" means the secretary of an authority appointed under section 13; and

(j) "tax area" means an area declared to be a school tax area.

RSN1970 c220 s2; 1973 No35 Sch; 1979 c33 Sch C; 1988 c35 s443(10)

Back to Top

Application

3. The authorities and tax areas constituted or established under a predecessor Act are continued under this Act.

RSN1970 c220 s4

Back to Top

School tax areas

4. (1) Upon the recommendation of the minister, the Lieutenant-Governor in Council may by order declare an area in the province to be a school tax area by the name of "The ................... School Tax Area" and may amend or revoke the order, and where an order is made under this subsection the area affected shall be described by precise boundaries in the order.

(2) The Lieutenant-Governor in Council may under this section declare

(a) 1 or more municipalities or a portion of 1 or more of them; or

(b) 1 or more municipalities or a portion of 1 or more of them together with an area outside of a municipality

to be a school tax area.

(3) Before an order is made under this section, the minister shall satisfy himself or herself, upon whatever evidence he or she considers adequate, that the making of the order meets with the approval of the school boards conducting, in the area which would be affected by the order, schools where the aggregate enrolment is at least 60% of the total enrolment of all schools in the affected area.

RSN1970 c220 s5; 1986 c50 s1

Back to Top

Constitution of school tax authority

5. (1) The minister may constitute a school tax authority for a tax area, which authority shall be a corporation, by appointing in the manner provided by this section not less than 5 persons as members of the authority.

(2) There shall be appointed to the authority

(a) at least 1 nominee of each school board conducting a school within the tax area, each of which nominees shall be a member of a school board, or a school committee as defined by paragraph 2(y) of the Schools Act; and

(b) those persons that may be nominated by all the councils, other than councils of communities established or continuing under the Municipalities Act, of municipalities within a portion of the tax area, but the number of persons nominated under this paragraph by all the councils shall be less by at least 1 in number than the members appointed or to be appointed under paragraph (a).

(3) A person shall not be appointed a member of an authority while he or she holds an office or post under the authority to which salary or remuneration is attached that is payable out of the funds of the authority.

(4) The minister may

(a) remove a member of an authority who, without cause satisfactory to the minister, fails to attend 3 or more consecutive meetings of the authority;

(b) appoint in the manner provided by this section a person to be a member in the place of the member removed under paragraph (a); and

(c) appoint as a member of an authority a person nominated under subsection (2) by each school board or municipality represented on an authority to act as an alternate for each regular member of that school board or municipality respectively.

(5) For the purposes of paragraph (4)(c), the number of alternate members for each school board or municipality shall be limited to 1/2 of the total of regular members representing that school board or municipality except in the case of an uneven number of regular members representing the school board or municipality, where the number of alternate members shall be limited to 1/2 of the total of regular members plus 1.

(6) All acts done by the authority shall, notwithstanding that it is afterward discovered that there was some defect in the appointment or qualification of a person as a member of the authority, be as valid as if that defect had not existed.

1974 No60 s2; 1979 c33 Sch C; 1981 c22 s1;
1983 c76 s8

Back to Top

Order is subordinate legislation

6. (1) Orders made under section 4 and subsection 5(1) are subordinate legislation for the purposes of the Statutes and Subordinate Legislation Act.

(2) Orders referred to in subsection (1) may be made with retroactive effect.

(3) The minister shall provide to the Minister of Municipal and Provincial Affairs a copy of an order made under section 4 or section 5.

1986 c50 s2

Back to Top

Powers and duties of authority

7. (1) An authority has the control and management of the tax area for which it was appointed, for the purpose of imposing, levying, collecting and disbursing the school tax.

(2) The members of an authority shall hold office during pleasure.

RSN1970 c220 s8

Back to Top

Chairperson

8. (1) The members of an authority shall elect from the membership of an authority a chairperson and vice-chairperson once every 2 years.

(2) The chairperson and in his or her absence the vice-chairperson shall preside at all meetings of an authority and the chairperson's decision on all points of order is final.

(3) Where both the chairperson and vice-chairperson are absent from a meeting, the other members of the authority present at a meeting shall appoint a temporary chairperson who may exercise the powers and shall carry out the duties of the chairperson at the meeting.

RSN1970 c220 s9; 1981 c22 s2

Back to Top

Quorum

9. (1) A majority of the members of an authority constitutes a quorum for the purpose of a meeting of the authority.

(2) A disputed question other than a point of order shall be decided by a majority of the votes of the members of the authority present.

(3) Where there is an equality of votes, the person presiding at the meeting has a 2nd vote.

RSN1970 c220 s10

Back to Top

Proceedings

10. An authority may regulate its own proceedings.

RSN1970 c220 s11

Back to Top

Meetings

11. (1) An authority shall meet at least once every 4 months for the dispatch of general business.

(2) A special meeting of an authority may be called at the time that the chairperson considers necessary and shall be called on the written request of 2 members of the authority.

RSN1970 c220 s12; 1974 No60 s3

Back to Top

Meetings to be public

12. A meeting of an authority is open to the public, unless it is held at a privileged meeting or declared by vote of the members of the authority present at the meeting to be a privileged meeting, and in those cases all members of the public present shall leave.

RSN1970 c220 s13

Back to Top

Appointment and remuneration of officers

13. (1) An authority shall appoint a secretary who shall be a person approved for the purpose by the minister, and, subject to the approval of the minister, the authority may

(a) appoint those additional officers, clerks and other employees that may be considered necessary for the conduct of its business; and

(b) fix the remuneration of persons appointed under this section.

(2) The secretary of an authority shall

(a) record in a minute book all the proceedings of the authority;

(b) enter all resolutions of the authority and, where required by a member present, enter the votes as given;

(c) keep an exact account of the attendance of each member at meetings of the authority;

(d) keep in his or her office, or in another place that the authority by minute appoints, the original and certified copies of all regulations and orders made by or relating to the authority;

(e) receive and safely keep all money belonging to the authority or which it is his or her duty to receive;

(f) pay out money belonging to the authority to those persons and in the manner that he or she is directed by statute or by resolution of the authority;

(g) take charge of and preserve the books, accounts and financial records of the authority;

(h) make up once in a year a full and detailed balance sheet and a statement of revenue and expenditure and submit them to the authority as soon as possible after he or she has made them up;

(i) where ordered by the authority, make up a full and detailed account of all money received and paid out by him or her as secretary during the year or during a period which the authority names and submit the account to the authority;

(j) preserve and file all assessment rolls and all other records, books and documents of or pertaining to the authority; and

(k) perform those other duties that are prescribed by statute or by the authority.

(3) Where the office of secretary is vacant or the secretary is unable to carry on his or her duties, the authority may, subject to the approval of the minister, appoint a secretary to act in a temporary capacity and pay him or her a salary, and the secretary so appointed has and may exercise the powers and shall carry out the duties of a secretary under subsection (2).

RSN1970 c220 s14

Back to Top

Certain employees to be bonded

14. (1) An employee of an authority whose duties include the collecting, receiving or depositing of money belonging to the authority shall be bonded.

(2) The minister may specify the amount for which an employee referred to in subsection (1) is to be bonded.

(3) The authority shall pay the premiums on bonds entered into under this section.

(4) The auditor shall during the course of each audit inspect the bonds entered into under this section and report on their sufficiency to the minister.

(5) An authority shall examine the bonds entered into under this section at a meeting to be held not later than May 15 in each year, and the chairperson shall, within 10 days after the meeting, report to the minister the names of employees who are bonded, the amount of each bond and the company which issued it.

RSN1970 c220 s15

Back to Top

Taxpayers may inspect documents

15. (1) A taxpayer may at reasonable times inspect the assessment rolls, and other records, books or documents relating to the fixing and establishment of the rate of the school tax in the possession or under the control of the authority and the secretary shall, within a reasonable time after he or she is requested by a taxpayer to do so and upon payment at the rate of $0.10 for every 100 words or at a lower rate that the authority may prescribe, provide to the taxpayer extracts from the roll, or the records, books or documents certified by the secretary and with the seal of the authority attached to them.

(2) An extract from an assessment roll, record, book or document referred to in subsection (1) purporting to be certified by the secretary and having the seal of the authority attached to it may be filed and used in a court instead of the original and shall be received in evidence without proof of the seal or of the signature or official character of the person appearing to have signed the copy and without further proof unless the court otherwise directs.

RSN1970 c220 s16

Back to Top

Financial year

16. The financial year of an authority is from January 1 to December 31 following, but in the 1st year of an authority the financial year is from the day on which the authority is appointed until December 31 following.

RSN1970 c220 s17; 1977 c96 s1

Back to Top

Money to be deposited in bank

17. An authority shall open its accounts in the name of the authority in a chartered bank, and shall deposit to the credit of the account all money received by the authority in its exercise of the control and management of the tax area, and all cheques or orders withdrawing money from an account shall be signed by the chairperson or vice-chairperson and countersigned by the secretary.

RSN1970 c220 s18

Back to Top

Annual budget

18. (1) An authority shall prepare and adopt and submit to the minister a budget containing estimates of all sums required during the next financial year for the schools in the tax area, including the amount required by the authority for the payment of salaries and other expenses and the budget shall set out the estimated revenue and expenditure in the detail and in the form that the minister prescribes.

(2) The budget referred to in subsection (1) shall be provided not later than November 1 in a financial year.

RSN1970 c220 s19; 1977 c96 s2

Back to Top

Revised budget

19. Where during the financial year in respect of which a budget has been submitted it appears that the actual revenue or expenditure of the authority is likely to be substantially greater or less than estimated, the authority may, and, where required by the minister, shall submit to him or her a revised budget containing the particulars required under section 18 and in addition particulars of actual receipts and payments and outstanding liabilities up to the date of submission.

RSN1970 c220 s20

Back to Top

Budget to be approved

20. (1) The minister may approve or disapprove a budget submitted by an authority.

(2) Where the minister requires an authority to submit a revised budget under section 19, the minister may notify the authority that the approval given in respect of a budget previously submitted is withdrawn and in that case shall state the date upon which the withdrawal of the approval takes effect.

RSN1970 c220 s21

Back to Top

Authority limited to budget

21. Except with the approval of the minister, an authority shall not in a year incur, enter upon, or contract or become liable for an expenditure or indebtedness beyond or in excess of the estimated amount of expenditure set out in an approved budget.

RSN1970 c220 s22

Back to Top

Records, accounts and report

22. (1) The chairperson of an authority shall ensure that regular minutes of the meetings of the authority and complete books of account are kept and shall, on the request of the minister and within a time to be specified by the minister, submit a report to the minister giving an account of the work of the authority during a financial year previous to the financial year in which the request is made and specified by the minister and setting out other data that may be of interest in connection with the report.

(2) Before the expiration of 2 months after the end of each financial year, the chairperson shall prepare an account, made up to the end of the financial year, setting out the income and expenditure of the authority during that year and a statement of the assets and liabilities of the authority at the end of that year, and the account shall be included in a report made to the minister under subsection (1).

(3) The chairperson and the secretary shall sign the account referred to in subsection (2), and the auditor shall certify the account, and the chairperson shall attach to the certificate a report which the auditor may have made to the authority.

(4) The authority shall publish, in the manner that it considers appropriate, the account and the certificate and report of the auditor referred to in subsection (3).

RSN1970 c220 s23

Back to Top

Audit

23. (1) The Lieutenant-Governor in Council shall appoint an auditor to audit the accounts of an authority.

(2) An auditor appointed under this section may call for, and the authority shall supply, all books and vouchers of the authority which he or she considers necessary to enable the auditor properly to audit the accounts of the authority.

(3) Where an auditor has made an interim examination of the accounts of an authority during the course of the financial year, he or she shall submit a report to the chairperson and the minister.

(4) The auditor shall examine and report on the annual account referred to in subsection 22(2), and in the report shall direct attention to

(a) an expenditure in excess of the budget for that year approved by the minister;

(b) the position with regard to arrears of revenue;

(c) the manner in which the accounts have been kept;

(d) the adequacy of the safeguards against fraud; and

(e) other matters connected with the accounts which the auditor may consider of sufficient interest or importance to mention.

RSN1970 c220 s24

Back to Top

Payment of salaries and expenses

24. (1) The remuneration of a person appointed to an office or a post under section 13 and all other expenses of or incidental to the imposition, assessment, collection and disbursement of the school tax in accordance with this Act shall be paid out of money raised by means of the school tax, and appropriate deductions from the sum of the money may be made in respect of the remuneration and expenses before the money is apportioned in accordance with section 45.

(2) The minister may by order limit the amount that may be spent by an authority under this section in a year by way of remuneration and expenses, and where an order is made under this section it shall have the same effect in law as if it were expressly enacted in this Act.

RSN1970 c220 s25

Back to Top

School tax

25. (1) For the purposes of augmenting the funds of school boards within a tax area, an authority may impose the school tax according to 1 or both methods referred to in sections 26 and 28 for the whole tax area or for different portions within the tax area, but the imposition of the school tax, the method, the manner in which it is imposed, the area over which it is imposed, and the rate, shall be subject to the approval of the minister.

(2) Notwithstanding section 34, the minister may, by order, direct that the school tax, whether or not imposed by an authority under subsection (1), be imposed after the date that may be specified in the order, according to 1 or both of the methods referred to in sections 26 and 28, and the school tax shall, after the date, be imposed by the authority according to 1 or both of the methods, and the order may specify a different method with respect to different areas within a tax area.

(3) An order made under subsection (2) shall have the same effect in law as if it were expressly enacted in this Act.

RSN1970 c220 s26; 1974 No60 s4

Back to Top

Real property tax

26. (1) An authority may impose an annual tax, to be known as the "real property tax", of not less than $5 on the owners of real property within the tax area and on the owners of real property outside of the tax area which is situated on, in, over or under water and is accessible from land within the tax area, and the rate of the real property tax shall be fixed as a percentage of the value of, or annual rental value of, the real property to be assessed or determined in accordance with this Act.

(2) The real property tax may be imposed in respect of 1 or more or all of the classes of real property in a tax area defined in subsection (3), and may be imposed in respect of any or all real property used for residential, industrial, or commercial purposes.

(3) In this section

(a) "building" includes those structures commonly known as mobile homes or trailers that are adopted for use as residences, shops, offices or the like;

(b) "owner" includes a person in whom the equity of redemption of real property is vested, and the heirs, executors, administrators or other legal representatives of an owner; and

(c) "real property" means land or an interest arising from land and includes land under water and buildings, structures, improvements, machinery and fixtures erected or placed upon, in, over or under land or attached to land.

(4) Where property is occupied and the owner is not known, the occupier of the property shall, for the purpose of the imposition and collection of the real property tax, be considered to be and shall be treated as the owner of the property.

(5) The tenant of property which is not subject to the real property tax shall, where rent or other valuable consideration is paid by the tenant in respect of that property, be liable to pay the real property tax, as if he or she were the owner of the property and the property were subject to that tax.

(6) Where property is under the control of a person as executor, administrator, trustee, guardian or agent, that person is liable for the payment of the real property tax only in his or her representative capacity.

(7) Where the owner of property is an infant, the person whose name has been entered on an assessment roll prepared under an existing assessment made in accordance with section 33 as the parent, guardian or other legal representative of the owner is liable for the payment of the real property tax where the owner defaults in the payment.

RSN1970 c220 s27; 1974 No60 s5; 1981 c22 s3

Back to Top

Exemption

27. Property which is

(a) property belonging to Canada or a province;

(b) lands and buildings used for religious purposes;

(c) lands and buildings used for educational purposes;

(d) lands and buildings used directly for the purposes of a hospital that receives aid from the province;

(e) land vested in a library board established under the Public Libraries Act and a building on the land and used mainly for the purposes of a library;

(f) land used solely for community games, sports, athletics or recreation or as the site of a building used solely for community purposes, and a building on the land;

(g) productive farm land and woodland so designated by the minister responsible and buildings on and used in connection with farm or wood production from that land;

(h) buildings used for residential purposes, other than buildings used as principal residences, and land on which the buildings are located;

(i) land and buildings owned and used by an incorporated charitable institution; or

(j) the property of a municipality or authority

is not subject to the real property tax.

RSN1970 c220 s28; 1978 c16 s1; 1981 c22 s4;
1985 c10 s1

Back to Top

Poll tax

28. (1) An authority may impose an annual tax, to be known as the "poll tax", of not less than $5 on

(a) persons who live or carry on business in the tax area other than

(i) persons under 18 years of age, and

(ii) persons in full time attendance at an educational institution; and

(b) persons not living or carrying on business in the tax area who own real property within the tax area of a value not less than $1,000.

(2) A council of a municipality situated within a tax area, or part of it, shall make available to the authority, where requested by the authority to do so, a list of all persons specified in paragraphs (1)(a) and (b) where a municipal service fee or similar fee or tax is imposed under the Municipalities Act or another Act conferring power to impose the fee or tax upon the persons, companies or firms referred to in those paragraphs.

(3) A natural person liable for the school tax in another tax area is exempt from a poll tax imposed under paragraph (1)(b).

1974 No60 s6; 1975-76 No64 s1; 1978 c16 s2;
1979 c33 Sch C

Back to Top

Duties of employers

29. (1) An employer of persons who are subject to the school tax shall, upon demand of the authority, deliver to the authority within 2 weeks of the demand a list of the names of those persons together with the other information that may be specified by the authority in respect of those persons.

(2) An employer of a person subject to the payment of the school tax shall deduct the school tax from the wages of that person in equal instalments and shall forward the money collected to the authority within the time limit specified by the authority.

(3) An employee who is exempt from the school tax may obtain a certificate to that effect from the secretary of the authority, and the employer shall not deduct the school tax from the wages of that employee.

(4) Where money is deducted from the wages of an employee and forwarded to an authority under subsection (2), that authority shall give a receipt to the employer forwarding it, and the receipt constitutes a full and valid discharge of the liability of that employer to pay the money to the employee concerned.

(5) Subsections (1), (2) and (3) of this section are binding on the Crown.

RSN1970 c220 s30; 1974 No60 s7; 1975-76 No64 s2

Back to Top

Investigation

30. (1) A person authorized by an authority in writing, in this section and section 31 referred to as an "investigator", may examine the payroll records of an employer of persons who are subject to the payment of the poll tax.

(2) An investigator may at reasonable times enter the business premises of an employer referred to in subsection (1) for the purpose referred to in that subsection and may demand the production of and inspect the payroll records referred to in that subsection, and a person occupying or in charge of the premises shall produce for inspection the records that the investigator may require and, upon demand of the investigator, prepare and deliver copies or extracts of them.

(3) Where an action or proceeding is taken against an investigator for anything done by him or her under this Act, and the court before which the action or proceeding is taken is satisfied that there was probable cause for the action of that investigator and that it was not malicious, a verdict or judgment shall not be given against the investigator for damages.

1974 No60 s8

Back to Top

Offences

31. An employer or person occupying or in charge of the premises of an employer who fails to fulfil an obligation imposed upon the employer or person by section 29 or 30, or who obstructs, interferes with or impedes an investigator, is guilty of an offence under this Act.

1974 No60 s8

Back to Top

Real property tax not to be less than poll tax

32. (1) Notwithstanding subsection 26(1), where a school tax is imposed in a tax area according to both of the methods prescribed in sections 26 and 28, the real property tax imposed under section 26 on an owner in respect of all real property within the tax area for which he or she is taxable shall not be less than the amount of the poll tax imposed in that tax area under section 28.

(2) Where the school tax is imposed according to both of the methods prescribed by sections 26 and 28, a person who has paid the tax imposed under section 26 in a financial year shall not be liable to pay the tax imposed under section 28 in that financial year.

(3) Where the school tax is imposed in a tax area according to the method prescribed in section 28, a person referred to in paragraph (a) of that section shall not be liable to pay the poll tax in that tax area, solely because of his or her employment there.

(4) A person referred to in paragraph 28(a) who lived in a tax area for a period of less than 3 months in a financial year shall not be liable to pay the poll tax imposed under that section in respect of that financial year.

(5) Where a person lives during a financial year in more than 1 tax area where the poll tax is imposed under section 28, that person shall pay the poll tax imposed in each tax area and the amount of tax payable shall be pro-rated according to the time of residence in each tax area calculated in months.

RSN1970 c220 s31; 1974 No60 s9; 1981 c22 s5

Back to Top

Assessment of real property

33. (1) For the purpose of the imposition of the real property tax the value of real property in a tax area shall be as determined under the Assessment Act or, with respect to real property in a school tax area that lies within or partly within the City of St. John's, the St. John's Assessment Act.

(2) The owner of real property that is subject to an assessment under the Assessment Act or the St. John's Assessment Act is liable for the payment of real property tax on the basis of the supplementary assessment for the portion of the current financial year of the authority remaining as from the 1st day of the month following the date of occupancy or from the beginning of the financial year, whichever is the lesser period.

(3) Where property is subject to a supplementary assessment under the Assessment Act or the St. John's Assessment Act and an appeal is taken under that Act against the supplementary assessment, the real property tax shall, pending a decision in that appeal, be payable on the basis of the supplementary assessment, and the difference between the amount of the tax collected on that basis and the amount payable on the basis of the assessment as later determined by an Assessment Review Commission on the appeal, shall be paid by the owner or refunded by the authority, according to the decision in the appeal, when that decision has been made.

1986 c43 s51

Back to Top

Method of imposing school tax

34. (1) The school tax shall be imposed by the authority by a minute of the authority.

(2) A school tax once imposed continues to be payable from year to year until the order imposing it is revoked or varied, but section 35 applies to a variation by which the school tax is increased.

RSN1970 c220 s33

Back to Top

Limitation

35. (1) A school tax imposed during the 1st 3 months of a financial year shall take effect from the beginning of that financial year, and when it is imposed at another time in a financial year it shall not take effect until the beginning of the next financial year.

(2) In the 1st financial year of an authority a school tax that is imposed during the period of 90 days immediately following the appointment of the full membership of the authority shall take effect from the beginning of that financial year, but the school tax for that financial year shall bear the same proportion to the full annual school tax as that financial year bears to 12 calendar months.

(3) Where the area of a tax area is increased under section 4, this Act and the school tax imposed before the date of the increase of the area and still in force shall, subject to an order made under section 25, come into effect in the increased area from a date, not earlier than the beginning of the current financial year of the authority, to be fixed by order of the minister, and where it does not come into effect at the beginning of the current financial year of the authority, it shall be payable proportionally with respect to the portion of the financial year covered by it.

(4) An order made under subsection (3) shall be published in the Gazette within 1 month after the date it is made.

(5) A portion of a school tax is not refundable by reason only that the area of a tax area is decreased.

RSN1970 c220 s34

Back to Top

Date of payment

36. (1) An authority may, in a minute of the authority made under section 34, prescribe, in accordance with subsection (2), the date in a financial year of the authority when the school tax imposed by that minute shall become due, but where no date is set out in the minute, the whole of the school tax is due, in a financial year, on the date when the minute of the authority was approved by the minister.

(2) An authority may, in a minute of the authority made under section 34, prescribe

(a) that the school tax shall become due in a lump sum to be paid on a specified date in a financial year or in semi-annual, quarterly or monthly instalments to be paid on specified dates in a financial year; and

(b) that the lump sum payments or payments by instalments shall become due on a date, including the 1st date, falling within the period in respect of which the payments are imposed,

and the school tax shall become due on the date prescribed by an authority under this subsection.

RSN1970 c220 s35

Back to Top

Interest on arrears

37. An authority may charge interest on school tax in arrears at a rate determined by the authority not in excess of 12% annually.

1975-76 No64 s3

Back to Top

Publication of minute imposing tax and notice of approval by minister

38. (1) An authority shall publish in the Gazette a copy of a minute of the authority which imposes the school tax or varies it and shall also publish with the minute a notice of the date when the approval of the minister was given, but nothing in this subsection shall be considered to apply to a minute of the authority which settles an individual school tax.

(2) In an action under this Act in which it is necessary to show that a school tax was imposed or varied and that the approval referred to in subsection (1) was given, a copy of the minute of the authority signed by the secretary of the authority imposing or varying the tax and a letter signed by the minister certifying that the approval was given are, in the absence of evidence to the contrary, proof that the tax was imposed or varied and the approval was given.

RSN1970 c220 s37; 1986 c50 s3

Back to Top

Lien for taxes

39. (1) The real property tax shall, for a period not exceeding 6 years from the date when due, attach to the property in respect of which it is imposed, except where the property is sold for taxes at the suit of the authority.

(2) The secretary of an authority, upon payment of an amount determined by the authority of not less than $1, shall provide a certificate showing the amount of taxes owing on real property to a prospective mortgagee or purchaser or his or her solicitor, which is binding as between the authority and the person obtaining the certificate.

(3) Where a debtor to an authority for taxes holds real property under a building lease and the property reverts to the ground landlord other than by the expiry of the term of years created by the lease, all taxes payable by the tenant previously unpaid or accrued due to the authority shall attach upon that property in the hands of the landlord up to the value of the tenant's interest.

(4) It shall be considered to be a condition of all mortgages of real property situated within a tax area that the mortgagee may pay money owing to the authority and unpaid in respect of the mortgaged property, and the reimbursement of the mortgagee for all the money so paid by him or her shall, from the date of the execution of the mortgage, be considered to have been secured by the mortgage in addition to the principal sum originally so secured, in the same manner, with the same priority and with the same effect as the principal sum, notwithstanding a clause or condition to the contrary contained in the mortgage.

(5) For the purpose of enforcing the lien or charge given in favour of the authority by this section, the authority may proceed by foreclosure in the same manner as if the authority held a mortgage on the real property to which the lien or charge attaches, which ranks in priority to all other encumbrances on the property whether registered or unregistered.

RSN1970 c220 s38; 1975-76 No64 s4

Back to Top

Charge on rentals for school tax

40. (1) In addition to all other powers of enforcing payment of taxes which an authority possesses, an authority may impound so much of the rentals payable by tenants of real property which is subject to the school tax as may be needed to discharge the liability of the owners of that property for the school tax due by the owners to the authority whether or not the taxes are in respect of the property occupied by the tenants.

(2) The secretary of the authority shall serve on a tenant referred to in subsection (1) a signed notice in writing requiring the tenant to pay the rent to the authority instead of to his or her landlord and the tenant shall from the date on which he or she received the notice until the secretary cancels the written notice pay to the authority the rent, or so much of it as the secretary specifies in the notice, and a receipt signed by the secretary is to the extent of the payment a good discharge to the tenant as against a claim by the landlord for rent.

(3) The secretary shall deliver or mail to the landlord a duplicate copy of the notice served under subsection (2) on or before the date of service of the notice on the tenant.

(4) Where a landlord disputes the correctness of the amount claimed by the authority as stated in the notice served under subsection (2), the landlord shall immediately give written particulars of his or her objections to the secretary, and, where the dispute cannot be settled by the secretary and the landlord, the secretary shall cancel the notice to the tenant and immediately sue the landlord for the amount due to the authority by the landlord.

(5) The secretary shall deliver or mail to the landlord a duplicate copy of a receipt given to the tenant under subsection (2).

(6) The secretary shall credit against the indebtedness of the landlord to the authority payments made by a tenant under subsection (2) and the authority is not obliged to release the tenant from liability to continue making payments to the authority under subsection (2) until the landlord's liability has been completely discharged, and the authority has no liability to the landlord.

(7) An authority may distrain on a tenant's chattels for rent in arrears, but is not obliged to do so, and, where the authority refuses to distrain, the landlord may do so upon giving security to the satisfaction of the authority for payment to it of the proceeds of the distress or so much as is required to discharge the liability of the landlord to the authority for the real property tax.

RSN1970 c220 s39

Back to Top

School tax civil debt

41. The school tax may, in addition to all other methods of collection provided in this Act, be sued for and collected by action in the name of the authority as a civil debt due to the authority.

RSN1970 c220 s40

Back to Top

Discount

42. An authority may allow a discount in respect of the school tax at a rate not exceeding 10% of the tax where the tax is paid within 30 days after it first becomes due.

RSN1970 c220 s41

Back to Top

Reduction of school tax

43. A person living in a tax area whose children are attending school in an educational district that is not part of a tax area shall have his or her school tax reduced by the amount of an assessment imposed on the person by the school board.

1975-76 No64 s5

Back to Top

Exemption or abatement

44. An authority may grant an exemption or abatement from the school tax imposed on real property, subject to the approval of the minister.

1975-76 No64 s5

Back to Top

Periods prescribed for apportionment

45. (1) Subject to the approval of the minister, when an authority imposes the school tax, the authority shall by order prescribe a period in each of its financial years, not exceeding 12, in respect of which the school tax shall be apportioned and distributed in accordance with this Act, and the periods prescribed under this subsection are not required to be equal periods, but a period shall expire on the last day of a calendar month, and the expiration of the last period in a financial year shall coincide with the expiration of that financial year.

(2) The minister may order an authority to withhold from the money raised by it during a period prescribed under subsection (1) for a financial year a specified sum for the payment of salaries and expenses pending the next collection of the school tax.

(3) An authority shall, within 45 days immediately following the expiration of each of the periods prescribed under subsection (1), apportion to each school board in the appropriate tax area from all the money raised by the authority under this Act and not previously apportioned and distributed, an amount bearing the same ratio to the total of all the money that the total enrolment at the schools conducted in the tax area by that school board bears to the total enrolment at all schools in the tax area.

(4) The enrolment to be taken into account for the purposes of subsection (3) shall be the enrolment in respect of that period shown by certificates issued and provided by school boards in accordance with section 46, and the authority shall, in accordance with the provisions of and regulations made under section 48, pay the amounts so apportioned to the school board.

(5) An authority may, by a minute of the authority, declare that children whose parents or guardians are living outside of the appropriate tax area and are not liable to pay a school tax to that authority shall not be counted for the purposes of the apportionment and distribution to school boards in that tax area of money raised by the authority under this Act, and from the effective date of the minute all the money shall be apportioned and distributed to those schools in accordance with the directions contained in the minute.

(6) Where a minute of an authority has been passed in accordance with subsection (5), a school board in the appropriate tax area that is eligible to receive an apportionment and distribution of money under this Act shall, on request of that authority, provide to the authority a report showing the names of all pupils attending its schools in respect of whom the apportionment and distribution is claimed and the address of the residence of the parent or guardian of the pupils.

(7) In apportioning and distributing money raised under this Act, all schools shall be taken into account that have been conducted in the tax area concerned during the period in respect of which the apportionment and distribution are made or during a part of that period.

RSN1970 c220 s43; 1977 c96 s3

Back to Top

Certificates of school boards

46. (1) In this section

(a) "appropriate month" means the last complete calendar month during which school was kept that occurred before the end of the relevant period prescribed in accordance with subsection 45(1), whether that calendar month occurred partly or wholly within or outside of that period;

(b) "central high school" means a school established within an area for the express purpose of accommodating all pupils in designated grades not lower than Grade 7 and which is in

(i) a building separate from other schools, or

(ii) a school building in which another type of school exists, provided each type of school has a separate entrance and its own separate administrative and academic services,

but, for the purposes of subparagraph (ii), the existence in respect to a school, of a cafeteria, auditorium, gymnasium, clinic or other similar facilities in common with another school does not infringe against the provision contained in the subparagraph;

(c) "feeder school" means a school from which all pupils are sent to a regional high school or to a central high school who are in the grades taught at that regional high school or central high school; and

(d) "regional high school" means a school established within an area for the express purpose of accommodating all pupils in designated grades not lower than Grade 9 from schools within a district and which is in

(i) a building separate from other schools, or

(ii) a school building in which another type of school exists, provided each type of school has a separate entrance and its own separate, administrative and academic services

but, for the purposes of subparagraph (ii), the existence in respect to a school, of a cafeteria, auditorium, gymnasium, clinic or other similar facilities in common with another school does not infringe against the provision contained in the subparagraph.

(2) A school board in the appropriate tax area shall, within 30 days after the expiration of a period prescribed in accordance with subsection 45(1), forward to the authority concerned a certificate signed by the chairperson of the school board showing the total enrolment during the appropriate month in a school in respect of which money is payable by the authority, and the total enrolment for the appropriate month shall be determined by the school board

(a) by the total enrolment being considered to be

(i) where there are not less than 6 classrooms in the school, the total enrolment as shown on the register of the school for the appropriate month, and

(ii) where there are less than 6 classrooms in the school, the total enrolment as shown on the register for the appropriate month, without counting a pupil who was or will be under 6 years of age on December 31 in the school year in which that month occurs;

(b) by calculating the total enrolment of a school for the purposes of this section by counting all pupils enrolled at the school, a pupil transferred to another school during the appropriate month shall not be counted, and, where a pupil was enrolled at more than 1 school during that month, the school of his or her last enrolment and no other school shall be credited in respect of the pupil's attendance for the appropriate month; and

(c) where new or additional school services were established during a period prescribed in accordance with subsection 45(1) and those services have not been operated for the whole of the appropriate month, by the enrolment in respect of that period being the enrolment as shown in the school register for the part of the appropriate month during which the services were in operation.

(3) For the purposes of subparagraph (2)(a)(ii), where there are less than 6 classrooms in a school and that school is a feeder school in the system of a regional high school or a central high school and that feeder school and all other schools in the system, including the regional high school or central high school, have in total not less than 6 classrooms, a pupil who has or will have reached the age of 5 years on or before December 31 in the school year in which the appropriate month occurs may be counted.

RSN1970 c220 s44

Back to Top

Money allocated per Terms of Union

47. This Act shall be construed so that all money raised under it shall be allocated to school boards in the manner prescribed by Term 17 of the Terms of Union of Newfoundland with Canada, set out in the Schedule to the Constitution Act, 1949, for the allocation to schools of public funds of the province provided for education.

RSN1970 c220 s45

Back to Top

Regulations

48. (1) The Lieutenant-Governor in Council may, upon the recommendation of the minister, make regulations

(a) prescribing, subject to section 47, the purpose for which money raised by means of the school tax may be paid to school boards and spent by them, and the conditions under which the payments and expenditures may be made;

(b) exempting from payment of the school tax in whole or in part a person or class of persons whose income is less than the amount specified in the regulations, with power to prescribe different exemptions for different classes of persons;

(c) requiring the filing of sworn statements of income for the purposes of the determination of exemption from the school tax;

(d) providing for the refund of all or part of school tax payments to a person who is exempt from paying the school tax;

(e) defining "income", "person", "classes of persons", "dependent" and other words or expressions used for the purposes of the regulations and including within the definition of income of a person, all or part of the income of the spouse and dependent, or either of them, of the person;

(f) prescribing conditions under which exemptions apply; and

(g) generally, to give effect to the purpose of this Act.

(2) Regulations made under subsection (1) may be made with retroactive effect to a date stated in the regulations, which shall not be before the beginning of the financial year, under section 16, in which the regulations are published in the Gazette.

1974 No60 s12; 1981 c22 s7

Back to Top

Financial statement to be made by school boards

49. (1) A school board receiving money from an authority shall, before April 2 in each year, or before an earlier date in each year that may be prescribed by the minister, submit both to that authority and to the minister a copy of the statement of its accounts referred to in paragraph 11(k) of the Schools Act or a copy of a financial statement prepared by a recognized firm of auditors and acceptable to the minister and, where the copy is not submitted to that authority in accordance with this subsection, no distribution of money shall be made under section 45 to the school board concerned after the date that the copy should have been submitted until the copy is submitted to that authority.

(2) A school board receiving money from an authority shall, before October 2 in each year, submit to that authority a budget containing estimates of all sums required during the next financial year of the authority for all purposes of the school board, and each budget shall set out the estimated revenue and expenditure in the detail and in the form that the minister prescribes, and, where the budget is not submitted to that authority in accordance with this subsection, no distribution of money shall be made under section 45 to the school board concerned after the date that the budget should have been submitted until the budget is submitted to that authority.

RSN1970 c220 s47; 1977 c96 s4

Back to Top

Penalty for failure to pay school tax

50. (1) A person who fails to pay a tax which he or she is liable to pay under this Act is guilty of an offence and liable on summary conviction to a fine not exceeding $25 or in default of payment to imprisonment for a term not exceeding 14 days or to both a fine and imprisonment, and subsection 55(2) applies to the failure to pay.

(2) Where a person has been convicted under subsection (1) for failing to pay a tax, the court shall, when imposing sentence, also order that person to pay the amount of the tax.

RSN1970 c220 s48; 1983 c38 s1

Back to Top

Contracts

51. All deeds and documents to which the authority is a party and which require a seal shall be authenticated by the seal of the authority, and the chairperson and the secretary, when authorized by the authority, shall sign the deeds and documents.

RSN1970 c220 s49

Back to Top

Authority may appoint agent to collect school tax

52. (1) Where a council has jurisdiction in a part of the tax area controlled and managed by an authority, the minister may, on the request of the authority, appoint a council as agent of that authority for the purpose of collecting the school tax in all or a part of its tax area, and delegate to the council the powers conferred by this Act on the authority that are necessary for the collection.

(2) A council appointed under subsection (1) has and may exercise, in all that part of the tax area in respect of which it was appointed, all of the powers delegated to it by the minister under that subsection, whether the tax area or a part of it is within or outside the municipality in which the council exercises jurisdiction.

RSN1970 c220 s50

Back to Top

Notice of action

53. An action shall not be started against an authority or against an employee, agent or contractor of the authority for anything done under this Act until 1 month after written notice has been delivered to the chairperson or left at the place of meeting of the authority by the party who intends to institute the action or by his or her attorney or agent, and the cause of action, the name and place of residence of the party and the name and place of residence of the attorney or agent shall be clearly and explicitly set out in the notice.

RSN1970 c220 s51

Back to Top

Investigations

54. (1) The minister may authorize an official to investigate the books, records and accounts of the authority, and the minister may vary or disallow an expenditure made or proposed to be made by the authority or a salary or remuneration paid or proposed to be paid by the authority or a resolution or decision either on the preceding subjects or on another subject passed or made by the authority,

(2) An order made by the minister under this section shall be entered in the books of the authority and shall have effect as if it were a resolution of the authority except that it may not be revised or varied by the authority without the written consent of the minister.

RSN1970 c220 s52

Back to Top

Offence

55. (1) A person commits an offence who

(a) contravenes this Act or the requirements or obligations imposed on him or her under this Act or an order or regulation made under this Act; or

(b) tears down, removes or damages a regulation, order or notice posted or published by an authority; or

(c) makes a false or misleading statement to an authority or an employee of the authority.

(2) Each day's continuance of the contravention of this Act or requirements or obligations imposed under this Act or an order or regulation made under this Act constitutes a separate offence.

RSN1970 c220 s53; 1974 No 60 s13; 1979 c51 s19

Back to Top

General penalty

56. A person who commits an offence under this Act in respect of which no penalty is otherwise provided is liable on summary conviction to a fine not exceeding $100 and in default of payment to imprisonment for a period not exceeding 90 days or to both a fine and imprisonment.

RSN1970 c220 s54

Back to Top

Proceedings in court

57. In all proceedings in a court of summary jurisdiction to which the authority is a party, the authority may be represented by the chairperson or by another member of the authority or by an officer or employee of the authority designated for the purpose by the authority.

RSN1970 c220 s55

Back to Top

Prosecutions

58. (1) Prosecutions for offences committed under this Act may be taken in the name of the authority.

(2) A fine and penalty recovered shall be forwarded by the court imposing it to the Department of Justice for payment to the credit of the authority to which it relates.

RSN1970 c220 s56

©Earl G. Tucker, Queen's Printer