{
 "answer": "In the Town of Lewisporte, Newfoundland and Labrador, tax sale: Council directs sale by resolution; clerk sells property at public auction to pay taxes, water and sewer fees, local improvement fees, interest and expenses.; tax rate: Residential & Commercial: 8.50 mils (min $300 base + 0.00001%); Vacant Land: 8.50 mils (min $300 base + 0.00001%); Oil Storage Companies: 20.00 mils; Banks & Finance Companies: 75.00 mils; Car Lots: 30.00 mils; Personal Care Homes: $50/bed; Preschool/Nursery School: 5.00 mils; Public Storage Facilities and Greenhouse Operations: 9.00 mils; All Other Business Classes: 18.00 mils; Utilities/Cable TV companies: 2.5% gross revenue; Businesses with no fixed place of operation: 0.6% gross revenue (min $125); Home Based Business (gross revenue <$1000): 0.6% gross revenue (min $50); Home Based Business (gross revenue >$1000): 0.6% gross revenue (base $300 + 0.00001%, max base $400 + 0.00001%); due dates: All taxes and fees in arrears after June 1, 2026; all other invoices due 30 days from date of issue; early payment discount if paid in full by March 31, 2026 or within 30 days of invoice date, whichever is later; penalty interest: Simple interest rate of 15% per annum, charged at the first day of each month on the outstanding principal. Source: Arrears Sale By-Law; Tax Structure & Fees 2026 – Property & Business Tax Rates, verified 2026-06-05.",
 "municipality_id": "gx-003364",
 "municipality": "Lewisporte",
 "status_type": "Town",
 "jurisdiction": "Newfoundland and Labrador",
 "country": "CA",
 "topic": "tax_assessment",
 "label": "Property tax & assessment",
 "status": "found",
 "last_verified": "2026-06-05",
 "official_website": "https://www.lewisportecanada.com/",
 "documents": [
  {
   "primary": true,
   "is_official": true,
   "title": "Arrears Sale By-Law",
   "category": "tax_assessment",
   "document_type": "bylaw",
   "status": "adopted",
   "adopted_date": null,
   "document_url": "https://www.lewisporte.ca/wp-content/uploads/2026/05/Arrears-Sale-By-Law.pdf",
   "summary": "Town of Lewisporte procedure for sale of real property with confirmed tax arrears under Towns and Local Service Districts Act 2025: resolution, notice, appeal period, public auction advertisement, and recovery of taxes, water/sewer fees, and interest.",
   "capture_sha256": "f7c4210d6beb3406dc6987e0d4675f1b50f2760147b21d798686beb8e3cd388b",
   "captured_at": "2026-06-08T01:09:19+00:00",
   "capture_http_status": 200,
   "snapshot_url": "https://pub-e61c5ee2a8704225bfa8de0c280e8a2c.r2.dev/bylaws/f7c4210d6beb3406dc6987e0d4675f1b50f2760147b21d798686beb8e3cd388b.pdf",
   "link_dead": false,
   "facts": {
    "tax_sale": "Council directs sale by resolution; clerk sells property at public auction to pay taxes, water and sewer fees, local improvement fees, interest and expenses."
   },
   "fact_citations": {
    "tax_sale": "s. 4.1; s. 4.3.1"
   },
   "transcript_url": "/ca/nl/lewisporte/property-tax/text-f7c4210d6beb/",
   "transcript_quality": "exact"
  },
  {
   "primary": true,
   "is_official": true,
   "title": "Tax Structure & Fees 2026 – Property & Business Tax Rates",
   "category": "tax_assessment",
   "document_type": "bylaw",
   "status": "adopted",
   "adopted_date": null,
   "document_url": "https://www.lewisporte.ca/tax-structure-fees/",
   "summary": "Lewisporte 2026 mill rates: 8.5 mils residential/commercial property tax ($300 minimum). Business tax rates by class (5–75 mils). Water tax rates by customer type. Discount if paid by March 31 2026; 15% p.a. interest on arrears. Due June 1, 2026.",
   "capture_sha256": "ce96f7c413c34297be87c313de4d8a5d779897d04220a7a3e5e804a0fa15b1de",
   "captured_at": "2026-06-08T01:09:19+00:00",
   "capture_http_status": 200,
   "snapshot_url": "https://pub-e61c5ee2a8704225bfa8de0c280e8a2c.r2.dev/bylaws/ce96f7c413c34297be87c313de4d8a5d779897d04220a7a3e5e804a0fa15b1de.html",
   "link_dead": false,
   "facts": {
    "tax_rate": "Residential & Commercial: 8.50 mils (min $300 base + 0.00001%); Vacant Land: 8.50 mils (min $300 base + 0.00001%); Oil Storage Companies: 20.00 mils; Banks & Finance Companies: 75.00 mils; Car Lots: 30.00 mils; Personal Care Homes: $50/bed; Preschool/Nursery School: 5.00 mils; Public Storage Facilities and Greenhouse Operations: 9.00 mils; All Other Business Classes: 18.00 mils; Utilities/Cable TV companies: 2.5% gross revenue; Businesses with no fixed place of operation: 0.6% gross revenue (min $125); Home Based Business (gross revenue <$1000): 0.6% gross revenue (min $50); Home Based Business (gross revenue >$1000): 0.6% gross revenue (base $300 + 0.00001%, max base $400 + 0.00001%)",
    "due_dates": "All taxes and fees in arrears after June 1, 2026; all other invoices due 30 days from date of issue; early payment discount if paid in full by March 31, 2026 or within 30 days of invoice date, whichever is later",
    "penalty_interest": "Simple interest rate of 15% per annum, charged at the first day of each month on the outstanding principal"
   },
   "fact_citations": {
    "tax_rate": "\"Town of Lewisporte 2026 Tax Structure\" — Property and Business Tax 2026 table",
    "due_dates": "\"All taxes and fees in arrears after June 1, 2026\" and \"Discount on Taxes\" section under Discounts, Due Dates, and Credit Card Payments",
    "penalty_interest": "\"simple interest rate of 15% per annum and will be charged at the first day of each month on the outstanding principal\""
   },
   "transcript_url": "/ca/nl/lewisporte/property-tax/text-ce96f7c413c3/",
   "transcript_quality": "exact"
  }
 ],
 "source": "https://govanswers.org/ca/nl/lewisporte/property-tax/"
}