Annapolis Royal, Nova Scotia - Where History Meets Opportunity

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Tax Account Receivables Collections

Policy No.: 2014-5
Effective Date: December 31, 2014
Approval By Council Motion No.: 5


To specify the steps that must be taken to ensure accounts receivable are collected in a timely, fair and cost effective manner.

Applies to:

All Tax accounts of the Town of Annapolis Royal.


Time Frame Action
1 – 30 days Current balance due
31 – 40 days First past due statement is sent – PRIMARY NOTICE
61-70 days Second past due statement is sent – SECONDARY NOTICE Appendix A and Appendix B
91 days since issued Letter to past due accounts regarding collections– REGISTERED NOTICE

Appendix C and Appendix D


Policy Statement:

The following procedure will be followed with all Tax accounts of the Town of Annapolis Royal:

  1. The Town of Annapolis Royal sends out an Interim and Final Tax bill each year to all residential and commercial properties in the Town of Annapolis Royal.
  2. The tax bill is the responsibility of the person assessed for the property for the fiscal year, unless a request in writing is made to the Land Registry Office requesting that the Tax Bill be sent to a representative. The information will then be forwarded to Property Valuation Services Corporation and consequently the Town’s records will be updated.
  3. Interim Tax bills will be due May 31st of the year issued and Final Tax bills will be due November 30th of the year issued, as indicated on the Tax bill. If the due date falls on a weekend, then the due date is the next business day.
  4. Payments on all tax accounts are automatically applied to interest charges primarily, than the oldest balance owing and finally the most recent amount owing.
  5. The Town of Annapolis Royal will consider any tax bill not paid by the due date as overdue.
  6. Interest will be added to overdue accounts on the first business day of each month at the current interest rate and statements will be issued to all overdue accounts with a balance greater than $5.00.
  7. If charges are not paid within thirty (30) days of becoming overdue, then a Primary Notice letter (Appendix A) is sent requesting payment or the installation of a payment plan (Appendix B).
  8. If charges are not paid and no payment plan is put into place 60 days after the Primary Notice has been sent, than a Final notice (Appendix C) is sent by registered mail to the customer and the account is sent to collections. The fee for the collections will be the responsibility of the taxpayer. (Appendix D).  Part VI (Tax Collection) Section 123 (4) of the Municipal Government Act (MGA) gives authority to charge collection costs and expenses.
  9. Extenuating circumstances will be the only time a payment plan can be initiated.

Tax Account Receivables Collections Policy- Signed


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