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The Municipal Assessment Amendment Act

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If you need an official copy, contact Statutory Publications.

S.M. 2001, c. 27

THE MUNICIPAL ASSESSMENT AMENDMENT ACT


 

(Assented to July 6, 2001)

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

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

1           The Municipal Assessment Act is amended by this Act.

2           Subsection 1(1) is amended by replacing the definition "City Assessor" with the following:

"City Assessor" means the person appointed by council of The City of Winnipeg to act as the city assessor for The City of Winnipeg; (« évaluateur de la Ville »)

3           Clause 29(a) is amended by adding "an authorized foreign bank as defined in the Bank Act (Canada)," after "bank,".

4           Subsection 42(1) is amended

(a) by adding "the following matters:" at the end of the part before clause (a); and

(b) in the English version, by striking out "or" at the end of clause (c).

5(1)        Clause 43(1)(c) is replaced with the following:

(c) set out which of the matters referred to in subsection 42(1) are at issue, and the grounds for each of those matters; and

5(2)        Subsection 43(2) is replaced with the following:

Assessor's request to increase assessed value

43(2)       If the assessor wishes to request the board to increase the assessed value of a property, he or she must

(a) file an application under subsection 42(1) that puts the assessed value at issue; or

(b) give notice under subsection (3) of his or her intention to request an increase.

Notice of request to increase assessed value

43(3)       If an application by a person other than the assessor puts at issue the assessed value of a property, and the assessor wishes to request the board to increase the assessed value, instead of filing an application under subsection 42(1), the assessor must, at least 10 days before the hearing of the application,

(a) file with the board a written notice of his or her intention to seek an increase; and

(b) give or mail a copy of the notice to the other parties.

6(1)        Subsection 54(1) is amended by striking out everything after clause (a), and substituting the following:

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

(i) subject to subsections (2.1) and (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.

6(2)        Subsection 54(2) is replaced with the following:

No order on matters not put at issue

54(2)       Despite clause (1)(b), a board or panel shall not change an assessment with respect to any matter that was not put at issue by

(a) an application made under subsection 42(1); or

(b) a notice filed under subsection 43(3).

Increase in assessed value

54(2.1)     A board or panel may increase the assessed value of the subject property only if the assessor

(a) filed an application under subsection 42(1) that put the assessed value at issue; or

(b) gave notice under subsection 43(3) of his or her intention to seek an increase in the assessed value.

7           Subsection 56(4) is replaced with the following:

New hearing on appeal

56(4)       An appeal to the Court of Queen's Bench or to the Municipal Board is a new hearing on the matters that were put at issue before the board.

8           Section 57 is amended

(a) by replacing clause 57(2.1)(c) with the following:

(c) set out the matters referred to in subsection 56(2) that are the subject of the appeal, and the grounds of appeal for each of those matters.

(b) by adding the following after subsection 57(7):

Assessor may seek increase in assessed value

57(8)       Notwithstanding that the assessor did not file an application under subsection 42(1) or a notice under subsection 43(3), the assessor may request the Municipal Board to order that the assessed value of a property be increased to an amount greater than what it was before the board order was made.  The request is to be made by

(a) filing an appeal under subsection (2); or

(b) giving notice under subsection (9).

Assessor's notice of request to increase assessed value

57(9)       If an appellant other than the assessor puts at issue in an appeal the assessed value of a property, as determined by an order made under subsection 54(1), and the assessor wishes to request an increase in that value, instead of filing an appeal under subsection (2), the assessor must, at least 10 days before the hearing of the appeal,

(a) file with the Municipal Board a written notice of his or her intent to seek an increase; and

(b) give or mail a copy of the notice to the other parties to the appeal.

9           Subsection 60(1) is amended by striking out everything after clause (a) and substituting the following:

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

(i) subject to subsections (1.3) and (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;

and the board may award costs against a party.

10          The following is added after subsection 60(1.1):

No order on matters not at issue in an appeal

60(1.2)     The Municipal Board shall not change an assessment with respect to any matter that was not put at issue by

(a) a notice of appeal filed under subsection 57(2); or

(b) a notice filed under subsection 57(9).

Increase in assessed value

60(1.3)     The Municipal Board may increase the amount of the assessed value of the subject property to an amount equal to or greater than what it was before the board order was made under subsection 54(1), but only if the assessor

(a) filed a notice of appeal under subsection 57(2) that put the assessed value at issue; or

(b) gave notice under subsection 57(9) of his or her intent to request an increase in the assessed value.

Transitional: definition of "former Act"

11(1)       In this section, "former Act" means The Municipal Assessment Act as it was prior to the coming into force of this Act.

When former Act applies

11(2)       An application, or an appeal under subsection 56(2), that is commenced under the former Act shall continue under the former Act as if this Act had not come into force.

Coming into force

12          This Act comes into force on January 1, 2002.