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 |