10(1)Subject to subsections 6(2) and (4), the taxes imposed under section 5 are due and payable on the day on which the real property tax notice under subsection 7(2) is mailed despite that the assessment on which the tax is based may be referred to the Executive Director of Assessment under the Assessment Act or that an appeal may lie under the Assessment Act or that any action or proceeding has been or may be instituted in a court of competent jurisdiction in respect of the assessment or taxes.

10(2)If an amended real property tax notice that is issued on or after January 1, 2004, or a real property tax notice that is reissued on or after January 1, 2004, pertains to taxes imposed for the 2003 taxation year or any taxation year before the 2003 taxation year and if there are no tax arrears or penalties payable under this Act, a discount of the lesser of three per cent of those taxes and 20 dollars is allowed provided that those taxes are paid within 45 days after the mailing of the amended real property tax notice or the real property tax notice that is reissued.

10(3)Where, on a date fixed by regulation, an amount of the taxes or penalties or both is due and unpaid, a penalty is payable on the amount outstanding in accordance with the regulations.

10(4)Subject to subsection (5), the amount of taxes last imposed on real property, other than tax arrears, may be prepaid or paid in instalments in accordance with the regulations.

10(5)If a person pays an amount that is less than the total amounts he or she owes under this Act, under section 143 of the Local Governance Act and under section 8.2 of The Residential Tenancies Act, such amount shall be applied as follows:

10(1)Subject to subsections 6(2) and (4), the taxes imposed under section 5 are due and payable on the day on which the assessment and tax notice under subsection 7(2) is mailed notwithstanding that the assessment upon which the tax is based may be referred to the Minister or that an appeal may lie under the Assessment Act or that any action or proceeding has been or may be instituted in a court of competent jurisdiction in respect of such assessment or taxes.

10(2)If an amended assessment and tax notice that is issued on or after January 1, 2004, or an assessment and tax notice that is reissued on or after January 1, 2004, pertains to taxes imposed for the 2003 taxation year or any taxation year before the 2003 taxation year and if there are no tax arrears or penalties payable under this Act, a discount of the lesser of three per cent of those taxes and twenty dollars is allowed provided that those taxes are paid within forty-five days after the mailing of the amended assessment and tax notice or the assessment and tax notice that is reissued.

10(3)Where, on a date fixed by regulation, an amount of the taxes or penalties or both is due and unpaid, a penalty is payable on the amount outstanding in accordance with the regulations.

10(4)Subject to subsection (5), the amount of taxes last imposed on real property, other than tax arrears, may be prepaid or paid in instalments in accordance with the regulations.

10(5)If a person pays an amount that is less than the total amounts he or she owes under this Act, under section 143 of the Local Governance Act and under section 8.2 of The Residential Tenancies Act, such amount shall be applied as follows:

10(1)Subject to subsections 6(2) and (4), the taxes imposed under section 5 are due and payable on the day on which the assessment and tax notice under subsection 7(2) is mailed notwithstanding that the assessment upon which the tax is based may be referred to the Minister or that an appeal may lie under the Assessment Act or that any action or proceeding has been or may be instituted in a court of competent jurisdiction in respect of such assessment or taxes.

10(2)If an amended assessment and tax notice that is issued on or after January 1, 2004, or an assessment and tax notice that is reissued on or after January 1, 2004, pertains to taxes imposed for the 2003 taxation year or any taxation year before the 2003 taxation year and if there are no tax arrears or penalties payable under this Act, a discount of the lesser of three per cent of those taxes and twenty dollars is allowed provided that those taxes are paid within forty-five days after the mailing of the amended assessment and tax notice or the assessment and tax notice that is reissued.

10(3)Where, on a date fixed by regulation, an amount of the taxes or penalties or both is due and unpaid, a penalty is payable on the amount outstanding in accordance with the regulations.

10(4)Subject to subsection (5), the amount of taxes last imposed on real property, other than tax arrears, may be prepaid or paid in instalments in accordance with the regulations.

10(5)If a person pays an amount that is less than the total amounts he or she owes under this Act, under section 190.061 of the Municipalities Act and under section 8.2 of The Residential Tenancies Act, such amount shall be applied as follows:

10(1)Subject to subsections 6(2) and (4), the taxes imposed under section 5 are due and payable on the day on which the assessment and tax notice under subsection 7(2) is mailed notwithstanding that the assessment upon which the tax is based may be referred to the Minister or that an appeal may lie under the Assessment Act or that any action or proceeding has been or may be instituted in a court of competent jurisdiction in respect of such assessment or taxes.

10(2)If an amended assessment and tax notice that is issued on or after January 1, 2004, or an assessment and tax notice that is reissued on or after January 1, 2004, pertains to taxes imposed for the 2003 taxation year or any taxation year before the 2003 taxation year and if there are no tax arrears or penalties payable under this Act, a discount of the lesser of three per cent of those taxes and twenty dollars is allowed provided that those taxes are paid within forty-five days after the mailing of the amended assessment and tax notice or the assessment and tax notice that is reissued.

10(3)Where, on a date fixed by regulation, an amount of the taxes or penalties or both is due and unpaid, a penalty is payable on the amount outstanding in accordance with the regulations.

10(4)Subject to subsection (5), the amount of taxes last imposed on real property, other than tax arrears, may be prepaid or paid in instalments in accordance with the regulations.

10(5)If a person pays an amount that is less than the total amounts he or she owes under this Act, under section 190.061 of the Municipalities Act and under section 8.2 of The Residential Tenancies Act, such amount shall be applied as follows:

10(1)Subject to subsections 6(2) and (4), the taxes imposed under section 5 are due and payable on the day on which the assessment and tax notice under subsection 7(2) is mailed notwithstanding that the assessment upon which the tax is based may be referred to the Minister or that an appeal may lie under the Assessment Act or that any action or proceeding has been or may be instituted in a court of competent jurisdiction in respect of such assessment or taxes.

10(2)If an amended assessment and tax notice that is issued on or after January 1, 2004, or an assessment and tax notice that is reissued on or after January 1, 2004, pertains to taxes imposed for the 2003 taxation year or any taxation year before the 2003 taxation year and if there are no tax arrears or penalties payable under this Act, a discount of the lesser of three per cent of those taxes and twenty dollars is allowed provided that those taxes are paid within forty-five days after the mailing of the amended assessment and tax notice or the assessment and tax notice that is reissued.

10(3)Where, on a date fixed by regulation, an amount of the taxes or penalties or both is due and unpaid, a penalty is payable on the amount outstanding in accordance with the regulations.

10(4)Subject to subsection (5), the amount of taxes last imposed on real property, other than tax arrears, may be prepaid or paid in instalments in accordance with the regulations.

10(5)Where the Minister collects the taxes and penalty payable under this Act, including the tax imposed by a municipality under paragraph 5(2)(a) and the tax imposed by a rural community under paragraph 5(2)(a.1) and the penalties on such taxes, and where a person pays an amount less than the total taxes and penalty payable under this Act, such amount is to be applied first in payment of the tax arrears and penalty payable under this Act.

10(1)Subject to subsection 6(2), the taxes imposed under section 5 are due and payable on the day on which the assessment and tax notice under subsection 7(2) is mailed notwithstanding that the assessment upon which the tax is based may be referred to the Minister or that an appeal may lie under the Assessment Act or that any action or proceeding has been or may be instituted in a court of competent jurisdiction in respect of such assessment or taxes.

10(2)If an amended assessment and tax notice that is issued on or after January 1, 2004, or an assessment and tax notice that is reissued on or after January 1, 2004, pertains to taxes imposed for the 2003 taxation year or any taxation year before the 2003 taxation year and if there are no tax arrears or penalties payable under this Act, a discount of the lesser of three per cent of those taxes and twenty dollars is allowed provided that those taxes are paid within forty-five days after the mailing of the amended assessment and tax notice or the assessment and tax notice that is reissued.

10(3)Where, on a date fixed by regulation, an amount of the taxes or penalties or both is due and unpaid, a penalty is payable on the amount outstanding in accordance with the regulations.

10(4)Subject to subsection (5), the amount of taxes last imposed on real property, other than tax arrears, may be prepaid or paid in instalments in accordance with the regulations.

10(5)Where the Minister collects the taxes and penalty payable under this Act, including the tax imposed by a municipality under paragraph 5(2)(a) and the penalty on such tax, and where a person pays an amount less than the total taxes and penalty payable under this Act, such amount is to be applied first in payment of the tax arrears and penalty payable under this Act.

10(1)Subject to subsection 6(2), the taxes imposed under section 5 are due and payable on the day on which the assessment and tax notice under subsection 7(2) is mailed notwithstanding that the assessment upon which the tax is based may be referred to the Minister or that an appeal may lie under the Assessment Act or that any action or proceeding has been or may be instituted in a court of competent jurisdiction in respect of such assessment or taxes.

10(2)If an amended assessment and tax notice that is issued on or after January 1, 2004, or an assessment and tax notice that is reissued on or after January 1, 2004, pertains to taxes imposed for the 2003 taxation year or any taxation year before the 2003 taxation year and if there are no tax arrears or penalties payable under this Act, a discount of the lesser of three per cent of those taxes and twenty dollars is allowed provided that those taxes are paid within forty-five days after the mailing of the amended assessment and tax notice or the assessment and tax notice that is reissued.

10(3)Where, on a date fixed by regulation, an amount of the taxes or penalties or both is due and unpaid, a penalty is payable on the amount outstanding in accordance with the regulations.

10(4)Subject to subsection (5), the amount of taxes last imposed on real property, other than tax arrears, may be prepaid or paid in instalments in accordance with the regulations.

10(5)Where the Minister collects the taxes and penalty payable under this Act, including the tax imposed by a municipality under paragraph 5(2)(a) and the penalty on such tax, and where a person pays an amount less than the total taxes and penalty payable under this Act, such amount is to be applied first in payment of the tax arrears and penalty payable under this Act.