The Municipal Assessment Agency will not assess retroactively , hence the Town cannot tax retroactively .

Further legislation defines what is legal but must also be constitutionally based, else is void.

A legislature must bring before it all “taxes” it intends to levy on the citizens in a proposed budget.

But this does not include municipal “taxes”.

If voted down the government must resign and call an election .

What they do is download fiscal responsibilities to the municipalities to keep the liabilities out of their budget and force towns to balance their own budgets via property taxes collection .

Further, towns in this province apply a flat rate for water “tax” whether one is connected to the mains or not .

Charging anyone for goods and services not received is illegal .

One can protest by helping to vote out a Council in the next election but the municipal vote is not constitutionally protected and is prescribed by the Province.