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S.M. 1989-90, c. 24: Table of Contents

S.M. 1989-90, c. 24

Bill 79, 2nd Session, 34th Legislature

The Municipal Assessment and Consequential Amendments Act

PART 1
INTERPRETATION
1 Definitions
PART 2
APPLICATION
2 Act governs assessments
3 City of Winnipeg
PART 3
ADMINISTRATION
4 Provincial Municipal Assessor
5(1) Duties of Provincial Municipal Assessor
(2) Reporting exception for 1990
(3) Powers of Provincial Municipal Assessor
(4) P.M.A. may appoint assessors
(5) Directions of P.M.A. apply to assessors
6(1) Regulations by Lieutenant Governor in Council
(2) Regulations by minister
(3) Retroactive regulations for 1990
7(1) Certification of assessments by minister
(2) Certification as Act of Legislature
8 Levy for assessment costs
PART 4
ASSESSMENT PROCESS
9(1) Assessments every three years
(2) General assessment applies for three years
(3) Annual assessment rolls after 1990
1990 assessment roll
(4)
(5) Effect of delivery of assessment rolls
(6) Notice of an assessment
(7) Conservation property breakdown
(8) "Conservation land"
10 Property in boundary highways
11(1) Name in which property assessed
(2) Assessment of right, interest or estate
(3) Improvement assessed against occupier
(4) Property leased from railway
(5) Improvements included in assessment
(6) Classification of properties
(7) Allocating assessed values
12(1) Adding real owners to rolls
(2) Application to add name to rolls
(3) Municipal administrator to make entry on rolls
13(1) Amending assessment rolls
(2) Application for amendment
(3) Change in ownership amendment
(4) Same conditions and requirements apply
(5) Amendments apply in subsequent years
(6) Notice of an amendment
(7) Conservation property breakdown
(8) "Conservation land"
14(1) P.M.A. may amend rolls
(2) City Assessor may amend rolls
15(1) Errors do not affect validity
(2) Revision rights reserved
16(1) Assessor may demand information
21 days to provide information and declaration
(2)
(3) Inquiries at land titles offices by assessor
(4) Information provided not binding on assessor
(5) Cemetery statement on lots or plots
PART 5
ASSESSMENTS
17(1) Assessment at value
(2) Farm Property: farming purposes
(3) Applicable reference year
(4) Farm Property assessed value
(5) Change in use tax payback
(6) Endorsement on tax certificate
(7) Lien on land and collection
(8) Farm Property assessment regulations
(9) Reference year for 1990
(10) Easements and rights-of-way
(11) Reserve for private roadway
(12) Roadway reserves for several parcels of land
(13) Occupier interest value
(14) Portioned values to be used
(15) Business assessment on annual rental value
(16) Determination of annual rental value
18 Presumption of validity of assessment
19 Value of railway roadway and pipeline
PART 6
LIABILITY TO TAXATION
Real Property
20 Liability to taxation
21 Real property general exemptions
22(1) Real property partial exemptions
(2) Farm improvements exemption
23(1) Exemption from school taxes
(2) Farm Property exemption
24 Contiguous land school tax exemption
25(1) Right, interest or estate of occupier
(2) Occupiers of Crown land
26(1) Proportionate building tax exemption
(2) Proportionate land tax exemption
(3) Hospital building exemption
27 Contiguous land to multiple exemptions
PART 7
BUSINESS AND PERSONAL PROPERTY TAXATION
Business Property
28 By-law for business assessments
29 Levy of business taxes by councils
30 Business tax exemptions
Personal Property
31(1) Mandatory personal property assessments
(2) By-law for personal property assessments
(3) Personal property assessments
(4) Personal property tax exemptions
(5) Personal property rate of taxation
32(1) Business tax on cable television service
(2) "Gross revenue"
(3) Cable T.V. personal property exemption
(4) Annual report of gross revenues
33(1) Subsection 32(1) business tax replaces usual tax
(2) Business premises tax payable
34(1) Copy of by-law to Provincial Municipal Assessor
(2) By-law continues in force
PART 8
REVISION AND APPEAL
Board of Revision
35(1) Appointment of board of revision
(2) Presiding member of board of revision
(3) Term of office of board members
(4) Appointment of secretary
36 Duties of a board of revision
37 Protection of board members
38(1) Designation of board panels
(2) Presiding officer of panel
(3) Panel has powers of a board
(4) More than one panel sitting
39 Quorum of board or panel
40 Compensation
Revision Process
41(1) Annual sittings of boards of revision
(2) Secretary to give notice of sittings
(3) Content of notice of sitting
(4) Method of giving notice of sitting
42(1) Application for revision
(2) No revision of railway rates
43(1) Application requirements
(2) Non-complying application not to be considered
44(1) Notice of sitting to applicant
(2) Notice of sitting to third party
45(1) Notice of rescheduled sitting
(2) Adjournments of sittings
46(1) Absence of party at revision hearing
(2) Board may dismiss where applicant absent
(3) Assessor to attend revision hearings
47(1) Party may testify or call witnesses
(2) Subpoena powers of secretary
(3) Board may call witnesses
(4) Service of subpoena, summons or order
48 Failure of witness to appear: penalty
49(1) Attendance money entitlement
(2) Liability for attendance money
50(1) Testimony under oath or affirmation
(2) Administration of oath or affirmation
51(1) Recording of evidence
(2) Liability for cost of recording
52 Board may view property
53(1) Burden of proof on assessor
(2) Burden of proof on applicant
(3) Burden of proof for non-cooperation
54(1) Order by board or panel
(2) No action except on application
(3) No change if fair and just relation
(4) Panel report to board
(5) Mailing of board or panel order
(6) Board report to council
(7) Revision of assessment roll by assessor
55(1) Revised assessment rolls final
(2) Amendment process saved
Appeal Process
56(1) Appeal to Court of Queen's Bench
(2) Appeal to Municipal Board
(3) Simultaneous appeals
(4) New hearings on appeals
(5) Right of appeal lost
57(1) Appeal procedure to Municipal Board
(2) Appeal notice to Municipal Board
(3) Filing fee on appeal
(4) Appeal fee refund
(5) Municipal Board to set appeal hearing with notice
(6) Notice of appeal hearing
(7) Posting of notice of appeal hearing
58 Assessors to attend appeal hearings
59(1) Adjournment of appeal hearings
(2) Municipal Board Act powers apply
(3) Appeal hearing in absence of party
(4) Dismissal if appellant fails to appear
(5) Burden of proof on appeals
(6) Burden of proof for non-cooperation
60(1) Order by Municipal Board
(2) No change by Board if fair and just relation
(3) Board may direct assessments redone
(4) Directions on assessments to be redone
(5) Reassessment as of before delivery of rolls
(6) Same conditions and requirements apply
(7) Reassessments apply in subsequent years
(8) P.M.A. and City Assessor to be heard
61(1) Mailing of order of Board
(2) Revision by municipal administrator
62(1) Appeal to Court of Queen's Bench
(2) Content of appeal documents, parties
(3) 28-day limitations
63(1) Appeal to Court of Appeal
(2) Leave to appeal
(3) Apply for leave within 30 days
(4) Notice
(5) Court of Appeal decision final
PART 9
MISCELLANEOUS AND TRANSITIONAL
64 Offence and penalty
65(1) Repeals
(2) Application of repealed statutes
66 Existing enactments and by-laws
67 Pre-1990 assessment proceedings
68 Phase-in 1990, 1991 and 1992
69 Reference in C.C.S.M.
PART 10
CONSEQUENTIAL AMENDMENTS
70 C.C.S.M. c. C20, s. 16 repealed
71 C.C.S.M. c. C40, s. 10: repeal and substitution
10 No grant in the place of taxes
72 S.M. 1988-89, c. 38, ss 2 and 4 repealed
73 C.C.S.M. c. C45, s. 11 repealed
74(1) C.C.S.M. c. C175 amended
(2) Subsection 25(3) amended
(3) Subsection 26(1) amended
(4) Section 27 amended
(5) Section 36 repealed
75(1) S.M. 1988-89, c. 39 amended
(2) Subsection 9(1) repealed
(3) Subsection 9(2) amended
(4) Subsection 9(4) amended
(4) Annual grant in the place of taxes
(5) Subsection 9(5) amended
76 S.M. 1987-88, c. 20, s. 8: repeal and substitution
8 Income exempt from taxation
77 C.C.S.M. c. C340, ss. 7(4) amended
78 C.C.S.M. c. D15, ss. 26(1) repealed
79(1) C.C.S.M. c. E20 amended
(2) Section 1: "rateable property"
(3) Subsection 14(2) amended
80 C.C.S.M. c. E112, s. 38: repeal and substitution
38 Grant to municipality
81(1) C.C.S.M. c. H30 amended
(2) Section 27: definitions added
(3) Subsection 39(9) amended
(4) Subsection 39(10) amended
(5) Subsection 54(10) heading amended
(6) Subsection 65(3) amended
(7) Section 70: repeal and substitution
70 Apportionment on total municipal assessments
82 S.M. 1988-89, c. 41, ss. 6(1) amended
83 C.C.S.M. c. H39, s.14 repealed
84 C.C.S.M. c. H40, ss. 21(6) amended
85 C.C.S.M. c. H190, ss. 43(1) repealed
86 C.C.S.M. c. L160, ss. 15(1) repealed
87(1) C.C.S.M. c. L190 amended
(2) Section 1: "rateable property"
(3) Subsection 12(2) amended
88 S.M. 1971, c. 108, s. 12: repeal and substitution
12 Income exempt from taxation
89(1) C.C.S.M. c. M230 amended
(2) Section 1: "total municipal assessment"
(3) Subsection 8(2) amended
(4) Section 9 amended
(5) Section 10 amended
(6) Section 11 amended
(7) Section 12 amended
90 C.C.S.M. c. P220, s. 1 amended
91(1) C.C.S.M. c. P250 amended
(2) Section 171 amended
(3) Subsection 177(1) repealed
(4) Subsection 181(2) amended
(5) Section 182 amended
182 Apportionment of education support levy
(6) Clause 182(d) amended
(7) Clause 182(e) amended
(8) Section 183: repeal and substitution
183 Statement to municipalities
(9) Section 184: repeal and substitution
184 Council fixing education support levy tax
(10) Subsection 185(1) amended
(11) Subsection 186(1): repeal and substitution
186(1) Notice to school division by board
(12) Subsection 186(2): repeal and substitution
(2) Apportionment of additional revenues
(13) Section 187 heading amended
(14) Section 187, French version, amended
(15) Section 188: repeal and substitution
188 Special levy in municipalities
(16) Heading, English version, amended
(17) Subsection 191(5), French version, amended
(18) Sections 192, 209 and 210 repealed
92 C.C.S.M. c. S190, s. 19 amended
93 C.C.S.M. c. T40, ss. 38(1) repealed
94 C.C.S.M. c. U40, s. 18 repealed
95 C.C.S.M. c. U60, s. 67 repealed
96 C.C.S.M. c. W90, ss. 52(1) repealed
97(1) C.C.S.M. c. W100 amended
(2) Subsection 13(1) amended
(3) Subsection 15(2) amended
PART 11
COMING INTO FORCE
98(1) Retroactive: January 1, 1990
(2) January 1, 1991