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S.M. 2004, c. 49
Bill 4, 3rd Session, 38th Legislature
The City of Winnipeg Charter Amendment Act (Differential Business Tax Rates)
(Assented to December 9, 2004)
HER MAJESTY, by and with the advice and consent of the Legislative Assembly of Manitoba, enacts as follows:
1 The City of Winnipeg Charter is amended by this Act.
2 Clause 334(1)(b) is replaced with the following:
3 The following is added after section 334:
334.1(1) Council may by by-law create classes of premises assessed for business assessment. Classes may be differentiated in any way and on any basis that council considers appropriate.
334.1(2) The business tax rate set and imposed under clause 334(1)(b) may be different for each class established under subsection (1).
334.1(3) If, after sending out a tax notice respecting a business premises, the city discovers an error or omission relating to the business tax rate set under clause 334(1)(b), the tax collector
(a) must, if correcting the error or omission would result in a decrease in the taxes imposed in respect of the premises, correct the tax rolls for the year and send an amended tax notice, by ordinary mail, to the person in whose name the premises is assessed; and
(b) may, if correcting the error or omission would result in an increase in the taxes imposed in respect of the premises, correct the tax rolls for the year and send a supplementary tax notice, by ordinary mail, to the person in whose name the premises is assessed.
334.1(4) With necessary changes,
(a) subsection 340(3) (refunds) applies to an amended tax notice under clause (3)(a); and
(b) subsections 341(2) (tax rates) and (4) (owner's liability) apply to a supplementary tax notice under clause (3)(b).
334.1(5) A person in whose name a premises is assessed may, in accordance with section 189 (appeals), appeal either or both of the following to a hearing body designated by council:
(a) a determination as to which class established under subsection (1) the premises belongs in;
(b) a correction made under subsection (3).
The tax collector must amend the business tax roll to conform with the hearing body's decision, and section 343 applies with necessary changes to the amendment.
4 This Act comes into force on January 1, 2005.