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The Municipal Assessment Amendment, City of Winnipeg Amendment and Assessment Validation Act

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If you need an official copy, contact Statutory Publications.

S.M. 1996, c. 9

THE MUNICIPAL ASSESSMENT AMENDMENT, CITY OF WINNIPEG AMENDMENT AND ASSESSMENT VALIDATION ACT


 

(Assented to October 22, 1996)

HER MAJESTY, by and with the advice and consent of the Legislative Assembly of Manitoba, enacts as follows:

PART 1

THE MUNICIPAL ASSESSMENT ACT

C.C.S.M. c. M226 amended

1          The Municipal Assessment Act is amended by this Part.

2(1)      The definition "party" in subsection 1(1) is amended

(a) in the part preceding clause (a), by adding "under subsection 42(1)" after "application for revision"; and

(b) by repealing clauses (a) to (c) and substituting the following:

(a) the person whose property is the subject of the application, or the authorized agent of the person, or

(b) the assessor having jurisdiction over the assessment of property in the municipality in which the property is situated;

2(2)      The definition "railway roadway" in subsection 1(1) is amended

(a) in the part preceding clause (a),

(i) by adding ", not exceeding 100 feet in width," after "continuous strip of land", and

(ii) in the English version, by striking out "stationery" and substituting "stationary";

(b) by repealing clause (a) and substituting the following:

(a) land and improvements that are used by a railway company for station grounds, terminals, freight yards, stockyards, intermodal terminals or marshalling yards,

(c) in clause (b), by striking out "land that is" and substituting "land and improvements".

3(1)      Subsection 9(2) is amended by striking out "third year" and substituting "fourth year".

3(2)      Subsection 9(2.1) is amended by striking out "two years" and substituting "three years".

4         Clause 13(1)(b) is amended by striking out "or" at the end of subclause (vi) and adding the following after subclause (vii):

(viii) the closure of the whole of a building or structure in which a commercial operation was carried on, where

(A) the commercial operation was, before the closure, the only commercial operation on the property,

(B) at least one year has passed since the closure, and

(C) the only use made of the building or structure since the closure is the storage of personal property or fixtures that were used in the commercial operation, or

(ix) a change that causes a building or structure on the property to no longer conform to the requirements of subclause (viii);

5         Subsection 16(1) is amended by adding the following after "assessment of the property":

which, without limiting the generality of the foregoing, may include information for each year since the previous general assessment respecting

(a) any sale of the property;

(b) the cost of any construction on the property; and

(c) any income or expense related to the use or operation of the property.

6         Subsection 17(15) is amended by adding "in the reference year" after "rental value".

7         Subsection 42(1) is amended by striking out "A person, including an assessor," and substituting "A person in whose name property has been assessed, a mortgagee in possession of property under subsection 114(1) of The Real Property Act, an occupier of premises who is required under the terms of a lease to pay the taxes on the property, or the assessor".

8(1)      Subsection 44(1) is amended

(a) by repealing the section heading and substituting "Notice of sitting to parties"; and

(b) by striking out "to the applicant a written notice of the scheduled date, time and place of commencement of the sitting" and substituting "to each party a written notice of the date, time and place of the hearing and, to the party who is not the applicant, a copy of the application".

8(2)      Subsection 44(2) is repealed.

9(1)      Clauses 54(1) (a) and (b) are repealed and the following is substituted:

(a) confirm the assessment; or

(b) change the assessment and direct a revision of the assessment roll accordingly,

(i) subject to subsection (3), by increasing or decreasing the assessed value of the subject property,

(ii) by changing the liability to taxation or the classification of the subject property, or

(iii) by changing both the assessed value of the subject property and its liability to taxation or its classification;

9(2)      The following is added after subsection 54(3):

Effect of providing inconsistent information

54(3.1)   Where, in response to a demand for information or documentation under clause 16(1)(c), a person provided information that was substantially at variance with information that he or she presented at a hearing, the presiding officer of the board or panel may order that the information presented by the person at the hearing is not to be considered by the board or panel in making its decision.

Effect of providing no information

54(3.2)   Where a person failed to comply with a demand for information or documentation under clause 16(1)(c), the board or panel shall specify in its order that any reduction in the assessed value of the person's property is not to take effect until the year following the year in which the order is made.

10        Subsection 57(2.1) is amended by adding "and" at the end of clause (a) and by repealing clause (b).

11(1)     Subsection 60(1) is amended

(a) by repealing clauses (a) to (c) and substituting the following:

(a) confirm the assessment; or

(b) change the assessment and direct a revision of the assessment roll accordingly,

(i) subject to subsection (2), by increasing or decreasing the assessed value of the subject property,

(ii) by changing the classification of the subject property, or

(iii) by changing the assessed value and the classification of the subject property;

(b) by adding ", and the board may award costs against a party" after "just and expedient".

11(2)     The following is added after subsection 60(2):

Effect of providing inconsistent information

60(2.1)   Where, in response to a demand for information or documentation under clause 16(1)(c), a person provided information or documentation that was substantially at variance with information that he or she presented at the hearing of an appeal by The Municipal Board, the person chairing the hearing may, whether or not an order was made under subsection 54(3.1) in respect of the matter, order that the information or documentation presented at the hearing is not to be considered by The Municipal Board in making its decision.

Effect of providing no information

60(2.2)   Where a person failed to comply with a demand for information or documentation under clause 16(1)(c), The Municipal Board shall specify in its order that any reduction in the assessed value of the person's property is not to take effect until the year following the year in which the order is made.

PART 2

THE CITY OF WINNIPEG ACT

S.M. 1989-90, c. 10 amended

12         Subsections 172(3) and (4) of The City of Winnipeg Act are repealed.

PART 3

VALIDATION

Validation of assessment for 1997

13(1)     The assessment of property for 1997 made in accordance with The Municipal Assessment Act, as amended by this Act, is hereby declared to be valid and binding on all persons affected by the assessment, and no person may challenge the assessment on the ground that this Act was not in force at the time of the assessment.

13(2)     For greater certainty, subsection (1) applies to any assessment that is the subject of an application for revision, whether or not a decision is or has been rendered.

Validation re railway roadways

14(1)     The assessment of a railway roadway for 1990 to 1996 made in accordance with The Municipal Assessment Act, as amended by this Act, is hereby declared to be valid and binding on all persons affected by the assessment, and no person may challenge the assessment on the ground that this Act was not in force at the time of the assessment.

14(2)     For greater certainty, subsection (1) applies to any assessment of a railway roadway that is the subject of an application for revision or an appeal made before or after this Act comes into force, whether or not a decision is or has been rendered.

Coming into force

15        This Act comes into force on the day it receives royal assent.