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C.C.S.M. c. M225

The Municipal Act

File 1: s. 1 to 249 (Parts 1 to 7)
File 2: s. 250 to 480 (Parts 8 to 17)

PART 8

CORPORATE POWERS

DIVISION 1

GENERAL POWERS

Municipality is corporation

250(1)      A municipality is a corporation and, subject to this Act, has the rights and is subject to the liabilities of a corporation and may exercise its powers for municipal purposes.

General powers

250(2)      Without limiting the generality of subsection (1), a municipality may for municipal purposes do the following:

(a) acquire, hold, mortgage and dispose of land, improvements and personal property, or an interest in land, improvements and personal property;

(b) construct, operate, repair, improve and maintain works and improvements;

(c) acquire, establish, maintain and operate services, facilities and utilities;

(d) enter into agreements with one or more of the following regarding anything the municipality has power to do within the municipality:

(i) a person,

(ii) the Government of Canada or one of its agencies,

(iii) the Government of Manitoba or one of its agencies,

(iv) a local authority,

(v) a band as defined in the Indian Act (Canada),

(vi) another municipality in Manitoba or a municipality in another province;

(e) use municipal equipment, materials and labour to carry out private works on private property.

S.M. 1998, c. 33, s. 19.

Power to acquire property

251(1)      The power of a municipality referred to in clause 250(2)(a) to acquire land, improvements and personal property includes

(a) acquisition by purchase, lease, gift or otherwise, on any terms or conditions acceptable to the council;

(b)  acquisition for any purpose, including resale;

(c) acquisition of options on land; and

(d) acquisition of land and improvements outside the municipality.

Exercising power to mortgage

251(2)      The power of a municipality referred to in clause 250(2)(a) to mortgage land includes

(a) subject to section 176 (approval of Municipal Board), mortgaging land as security for part of the purchase price or for any other purpose; and

(b) accepting and registering a mortgage on land sold by it as security for the whole or part of the purchase price.

Powers respecting works, services, utilities

252(1)      A municipality exercising powers in the nature of those referred to in clauses 250(2)(b), (c) and (e) may set terms and conditions in respect of users, including

(a) setting the rates or amounts of deposits, fees and other charges, and charging and collecting them;

(b) providing for a right of entry onto private property to determine compliance with other terms and conditions, to determine the amount of deposits, fees or other charges, or to disconnect a service; and

(c) discontinuing or disconnecting a service and refusing to provide the service to users who fail to comply with the terms and conditions.

Collection of fees

252(2)      A charge referred to in clause (1)(a) may be collected by the municipality in the same manner as a tax may be collected or enforced under this Act.

Scope of agreements

253(1)      The power of a municipality referred to in clause 250(2)(d) to enter into agreements includes the power to enter into agreements pertaining to land, improvements, personal property, works, services, facilities, utilities or private works within or outside the boundaries of the municipality.

Power to enter agreements and use funds

253(2)      No municipality has the power to enter into an agreement or to use its funds in a manner that is contrary to this or any other Act or a by-law of the municipality.

S.M. 2001, c. 30, s. 7.

Expropriation for municipal purpose

254(1)      A municipality may, by expropriation in accordance with The Expropriation Act, acquire land and improvements that the council considers necessary or advisable to acquire for a municipal purpose.

Authority to enter upon land

254(2)      A council may, for the purpose of determining whether to expropriate, authorize an employee or other person to enter upon land to conduct surveys, appraisals and tests, and a person so authorized may enter upon the land for that purpose.

Land acquired in other municipality

255         Where a municipality acquires land in another municipality, the land remains in all respects subject to the jurisdiction of the municipality in which the land is situated unless

(a) the municipalities otherwise agree; or

(b) where the land is acquired by expropriation, The Municipal Board otherwise orders under subsection 8(4) of The Expropriation Act.

Maintenance of municipal cemeteries

256         A municipality that operates a cemetery must keep the money received from the sale of plots in a separate account and use the money only for the maintenance of the cemetery.

Municipality may not assert lack of authority

257         A municipality may not assert any of the following in respect of its dealings with a person, unless the person has or ought to have knowledge to the contrary:

(a) that the municipality did not follow its own procedures;

(b) that a person held out by the municipality as having the authority to carry out certain powers or duties was not authorized to carry them out;

(c) that a document that is issued by an employee who has the authority to issue it is not valid or genuine.

DIVISION 2

ECONOMIC DEVELOPMENT

Definition

258(1)      In this section,"economic development" means the establishment, expansion or continuation of a business or industry.

Encouraging economic development

258(2)      A council may encourage economic development in any manner it considers appropriate and, for that purpose, may enter into an agreement with a person, with an agency of the Government of Manitoba or the Government of Canada, or with another municipality, including a municipality in another province.

Strategic plan

258(3)      A council may adopt a strategic plan for economic development in the municipality.

Condition of grant

258(4)      A council may make a grant for the purpose of economic development in the municipality, but the grant must not be used to directly or indirectly reduce the amount of municipal or school taxes payable to the municipality or to reimburse a person for municipal or school taxes that are paid or payable to the municipality.

DIVISION 3

TAX SHARING AGREEMENTS

Agreements

259         Two or more municipalities may enter into an agreement to share taxes or grants in lieu of taxes paid or payable to them or any of them.

Application to City of Winnipeg

259.1       This Division applies to The City of Winnipeg.

S.M. 1998, c. 33, s. 20.

DIVISION 4

SERVICES IN OTHER MUNICIPALITIES

Providing service to other municipality

260(1)      A municipality that provides a service or other thing within its own boundaries may provide it in or to another municipality, with the agreement of the other municipality.

Terms and conditions

260(2)      The municipality providing a service or thing under subsection (1) may set terms and conditions, including fees or other charges, for providing the service or thing, but is not required to apply the same terms and conditions that apply in the municipality.

Municipality may pay charges

260(3)      The agreement may provide that the municipality in which the service or thing is provided will pay for it and charge the amount of the payment to the persons who receive the service or thing, in which case the municipality may collect the payments from the persons as if it were itself providing the service or thing.

DIVISION 5

GRANTS, TAX CREDITS AND TAX INCREMENT FINANCING

Power to make grants

261(1)      A council may make a grant to or otherwise assist

(a) a charitable or non-profit organization, association or corporation;

(b) another municipality;

(c) a local authority; or

(d) a municipal participation corporation;

if in its opinion the purpose for which the grant is made is in the interest of or to advantage of the municipality or its residents.

Benefit may be to only part of municipality

261(2)      A council may make a grant under this section even though only a part of the municipality or only some of the residents may benefit from the grant.

Recipient may be outside municipality

261(3)      A council may make a grant under this section even though the recipient, or any of its facilities, programs or activities, is primarily or solely located or carried on outside the municipality, if the residents of the municipality or some of them, will or could benefit from the grant.

Grant to regional development corporation

261(4)      A municipality may enter into an agreement with a regional development corporation for the making of a grant to the corporation, but such an agreement must not provide for

(a) a grant to be made after the council's term of office expires; or

(b)  any renewal or continuation of the agreement by reason of the failure of a party to give notice.

Condition of grant to regional development corporation

261(5)      A grant under subsection (4) must not be used directly or indirectly to reduce the amount of municipal or school taxes payable to a municipality or to reimburse a person for municipal or school taxes paid or payable to a municipality.

Definition

261(6)      In this section, "regional development corporation" means a corporation incorporated under Part XXII (corporations without share capital) of The Corporations Act and that is subject to subsection 267(2) (incorporation requires minister's approval) of that Act.

Definitions

261.1       The following definitions apply in this section and in sections 261.2 and 261.3.

"financial assistance" means a tax credit for municipal taxes or a grant. (« aide financière »)

"municipal taxes" means business taxes, property taxes, grants in lieu of taxes and fees in lieu of business taxes imposed for municipal purposes under Part 10 (Powers of Taxation). (« taxes municipales »)

S.M. 2004, c. 51, s. 2; S.M. 2008, c. 42, s. 66.

Establishing financial assistance programs

261.2(1)    A council may by by-law establish financial assistance programs.

Provisions of financial assistance programs

261.2(2)    A financial assistance program may include provisions

(a) prescribing the types, locations or classes of premises eligible for financial assistance, which types, locations or classes may be based on the age, assessed value or occupancy of the premises, or other criteria;

(b) prescribing the amount, or the manner of calculating the amount, of financial assistance for each premises or each type, location or class of premises;

(c) prescribing the types of renovations and costs associated that are eligible for financial assistance;

(d) establishing terms and conditions under which financial assistance may be provided or terminated, including establishing criteria for determining

(i) the amount, or the manner of calculating the amount, of financial assistance,

(ii) the maximum annual financial assistance, and

(iii) the year or years during which financial assistance may be paid out or applied;

(e) respecting criteria for eligibility of recipients of financial assistance; and

(f) respecting any other matter that the council considers necessary or advisable.

S.M. 2004, c. 51, s. 2.

Establishing tax increment financing programs

261.3(1)    A council may by by-law establish tax increment financing programs in designated areas of the municipality for the purpose of encouraging investment or development in those areas.

Provisions of tax increment financing programs

261.3(2)    A tax increment financing program may provide

(a) that some or all of the incremental municipal taxes coming from the designated area are to be placed into a reserve fund;

(b)  that money in a reserve fund is to be used

(i) to give financial assistance to persons who invest in developing or constructing property in the area,

(ii)  to fund a financial assistance program for persons who invest in developing or constructing property in the area, and

(iii) to benefit the area by acquiring, constructing, operating, improving and maintaining works, services, facilities and utilities of the municipality; and

(c)  for any other matter that the council considers necessary or advisable.

S.M. 2004, c. 51, s. 2.

PART 9

DUTIES OF MUNICIPALITIES

DIVISION 1

RETENTION AND DISPOSITION OF MUNICIPAL RECORDS

Retention of municipal records

262(1)      A council must retain municipal records for at least the minimum retention period specified in the regulations.

Certain documents not to be destroyed

262(2)      A council must not destroy municipal records that are specified in the regulations as requiring archival disposition.

DIVISION 2

ACCESS TO INFORMATION

Municipal records to be provided on request

263(1)      A chief administrative officer must, on the request of a person and within a reasonable time, provide access to any of the following municipal records that the municipality is required by regulation to keep at the municipal office:

(a) assessment rolls;

(b) financial plans;

(c) financial statements;

(d) reports of the auditor;

(e) repealed, S.M. 1997, c. 53, s. 4;

(f) the minutes of meetings of the council and council committees, except the minutes for any part of a committee meeting that was closed under subsection 152(3);

(g) by-laws and resolutions of the council and resolutions of council committees;

(h) a report of the Ombudsman received by the council under clause 37(2)(b) of The Ombudsman Act;

(i) an election finance statement filed by a registered candidate in an election.

Council may authorize access to other records

263(2)      The chief administrative officer must provide access to any other municipal record in the possession of the municipality if he or she is authorized by the council to provide access to the record.

Copy of municipal record

263(3)      On payment of a fee that the council may set by by-law, the chief administrative officer must provide a copy of a record to which access has been provided under subsection (1) or (2).

Copying fees

263(4)      A fee must not exceed a comparable fee payable under The Freedom of Information and Protection of Privacy Act.

Certain information not available

263(5)      Information about a voter that, under section 34 (personal security protection) of The Municipal Councils and School Boards Elections Act, was omitted from, or obscured on, the voters list or other record must not be made available for inspection or copying under this section.

S.M. 1997, c. 53, s. 4; S.M. 2001, c. 30, s. 8; S.M. 2005, c. 27, s. 158; S.M. 2009, c. 35, s. 15.

DIVISION 3

FIRE PROTECTION SERVICES AND POLICE SERVICES

FIRE PROTECTION SERVICES

Fire protection services

264         Every municipality must provide fire protection services within its boundaries to reduce the danger of fire, which may include education programs, inspections of property, the installation of alarms, instructions on fighting fires, the provision of fire fighting equipment and a fire protection force.

Fire protection force

265         Fire protection services may be provided by a fire protection force comprised wholly or partly of volunteers.

Agreement

266         For the purpose of providing fire protection services, a municipality may enter into an agreement with a person, another municipality or an agency or department of the Government of Manitoba or the Government of Canada.

Fees for false alarms

267(1)      A municipality or a party to an agreement under section 266 may fix a fee or other charge, or a method for determining a charge, for responses by the fire protection force to false alarms caused by automatic fire detection systems.

Collection of fees

267(2)      A fee or charge under subsection (1) may be collected by the municipality in the same manner as a tax may be collected or enforced under this Act.

Services of fire protection force

268         A fire protection force may, with the approval of the council, provide other services, including the prevention and relief of illness and injury and the preservation of life and property.

269         Repealed.

S.M. 2002, c. 26, s. 22; S.M. 2006, c. 19, s. 48.

Powers of fire protection force

270         A fire protection force may take such action as it considers reasonably necessary, including using any real or personal property, entering a building or upon land and demolishing or removing a building, tree, structure or crop to provide fire protection services and, subject to the council's approval under section 268, to prevent injury and to preserve life and property.

POLICE SERVICES

Certain urban municipalities

271(1)      Every urban municipality having a population of 750 or more inhabitants must appoint a chief constable and may in addition appoint one or more constables for the municipality.

Other urban municipalities, and rural municipalities

271(2)      An urban municipality having a population of less than 750 inhabitants, and a rural municipality, may appoint a chief constable and one or more constables.

Amalgamated municipalities

271(3)      If a municipality described in subsection (1) amalgamates with another municipality,

(a) subsection (1) continues to apply to the part of the amalgamated municipality to which it applied before amalgamation; and

(b) the amalgamated municipality may levy an additional tax against the property in that part of the municipality to meet the obligation incurred under that subsection.

S.M. 2004, c. 51, s. 3.

Agreements respecting policing

272(1)      A municipality may enter into an agreement with another municipality or an agency or department of the Government of Manitoba or the Government of Canada by which

(a) the duties assigned by law to the police of the municipality are carried out by a police force that is under the control or supervision of the other municipality or the government of the province or Canada; and

(b) the municipality pays the cost of providing the service.

Effect of agreement

272(2)      A municipality that enters into an agreement under subsection (1) is in compliance with section 271.

Powers and duties of constables

272(3)      A constable has the powers and privileges, and is subject to the same liability and limits, as a constable appointed by the Lieutenant Governor in Council under The Provincial Police Act.

DIVISION 4

273 to 278  Repealed.

S.M. 2004, c. 2, s. 31.

279         Repealed.

S.M. 1996, c. 41, s. 31.

280 and 281   Repealed.

S.M. 2004, c. 2, s. 31.

DIVISION 5

PHYSICALLY DISABLED PERSONS' PARKING

Definitions

282         In this Division,

"designated parking space" means a parking space designated by signs or pavement markings as being for the sole use of motor vehicles displaying a permit and that is located

(a) on a highway or municipal road,

(b) in a public parking lot or facility, or

(c) in a private parking lot or facility to which the public has access; (« aire de stationnement désignée »)

"motor vehicle" means a motor vehicle as defined in The Highway Traffic Act; (« véhicule automobile »)

"permit" means a physically disabled person's parking permit issued under The Highway Traffic Act. (« permis »)

Parking by-law for physically disabled persons

283(1)      An urban municipality with at least 1,000 residents must, and any other municipality may, by by-law, make it an offence for a person to stop, stand or park a motor vehicle in a designated parking space, or in a manner that makes a designated parking space inaccessible, unless a permit is displayed in the vehicle and is used in accordance with The Highway Traffic Act.

Fine

283(2)      A by-law made under subsection (1) must impose a fine for its contravention, which must be an amount equal to or greater than the maximum fine for any other parking violation imposed in the municipality.

Vehicle towed

283(3)      A by-law made under subsection (1) may provide that instead of or in addition to a fine, a vehicle parked in contravention of the by-law may be towed, at the owner's expense.

Transitional

283(4)      If it has not already done so, a municipality required to pass a by-law under subsection (1) must do so within six months after this section comes into force.

By-law for designated parking spaces

284(1)      A municipality may, by by-law, require owners or operators of parking lots or other parking facilities to which the public has access to provide designated parking spaces for the use of motor vehicles displaying a permit in accordance with The Highway Traffic Act and for prohibiting the use of such spaces by other vehicles.

Content of by-law

284(2)      A by-law made under subsection (1) may

(a) specify the dimensions of designated parking spaces and the number of the designated parking spaces to be provided by each owner or operator, and the number of spaces may be based on a proportion of the total number of parking spaces in the parking lot or parking facility; and

(b) specify the requirements for the design, dimensions and location of signs or pavement markings for designated parking spaces.

DIVISION 6

MUNICIPAL ROADS

Definition of "municipal road"

285         In this Division, "municipal road" means land that

(a) has been opened under section 289, or opened, dedicated or reserved under any other Act, as a road for public use; and

(b) has not been closed under section 290 or any other Act;

and includes a road allowance, street, lane, thoroughfare, walkway, bridge and underpass, but does not include a departmental road as defined in The Highways and Transportation Act.

S.M. 2001, c. 30, s. 9.

Title to land

286(1)      Despite this or any other Act or any title issued to a municipality, the title to land on which a municipal road is situated, or on which was situated a municipal road that has been closed under section 290, is vested in the Government of Manitoba.

Certain rights preserved

286(2)      Subsection (1) does not affect the rights of

(a) a person who conveys title to land to be used as a municipal road or part of a municipal road, but reserves the ownership of mines and minerals in the land or an easement or right in the nature of an easement;

(b) The Manitoba-Hydro Electric Board or any other Crown agency under The Manitoba Hydro Act or any other Act; or

(c) a person claiming under a person referred to in clause (a) or an agency referred to in clause (b).

S.M. 1998, c. 33, s. 21.

Control of municipal roads

287         Subject to this and any other Act, a municipality has the direction, control and management of municipal roads within its boundaries.

Powers respecting municipal roads

288         A municipality may

(a) subject to section 289, open a municipal road;

(b) subject to section 290, close a municipal road;

(c) subject to section 291, lease land on which was located a municipal road that has been closed under section 290;

(d) subject to subsections 291(2) and (3), authorize the sale of land on which was located a municipal road that has been closed under section 290;

(e) subject to section 292, remove and sell sand and gravel found on or under a municipal road;

(f) construct, improve, alter or divert a municipal road;

(g) use private land as a temporary municipal road, subject to the payment of compensation for the use of the land and any damage caused by the use; and

(h) subject to The Water Rights Act, acquire, enter upon or use land in or adjacent to the municipality for the purpose of providing drainage for a municipal road or an outlet for the drainage, subject to the payment of compensation for the use of the land and any damage caused by the use.

Opening a municipal road

289         A municipality may open land for public use as a municipal road by

(a) passing a by-law opening the road; and

(b) registering the by-law and a plan at the appropriate land titles office.

S.M. 1998, c. 33, s. 22.

Closing a municipal road

290(1)      Subject to subsection (2), a municipality may close a municipal road by

(a) passing a by-law closing the road;

(b) obtaining written approval of the by-law from the minister; and

(c) registering the approved by-law and a plan at the appropriate land titles office.

Notice of proposed closing

290(2)      A municipality proposing to close a municipal road must give public notice and hold a public hearing in respect of the proposed closure and must serve notice of the proposal and hearing on the member of the Executive Council charged with the administration of The Highways and Transportation Act.

S.M. 1998, c. 33, s. 23; S.M. 2000, c. 35, s. 59.

Leasing land with closed municipal road

291(1)       A municipality may lease land on which was located a municipal road that has been closed, if the lease is in a form approved by the minister and filed with the member of the Executive Council charged with the administration of The Crown Lands Act.

Sale of land used for municipal road

291(2)      A municipality may authorize the sale of land on which was situated a municipal road that has been or is to be closed under section 290 only with the written approval of the minister.

Mines and minerals in land with closed municipal road

291(3)      Where a municipality authorizes the sale of land on which was situated a municipal road that has been closed under section 290, a transfer of the land to a person vests in the person the fee simple, but the title to the mines and minerals remains vested in the Government of Manitoba unless their sale is approved in writing by the member of the Executive Council charged with the administration of The Crown Lands Act.

Sale of land shown as road allowance

291(4)      A municipality may authorize the sale of land shown as a road allowance in the Dominion Government Survey only with the written approval of the member of the Executive Council charged with the administration of The Crown Lands Act.

Sand and gravel

292         A municipality may, subject to The Mines and Minerals Act, remove sand and gravel found on or under a municipal road and

(a) use it for the construction, maintenance or repair of a municipal road; or

(b) with the written consent of the Minister of Conservation, sell it.

S.M. 2000, c. 35, s. 59.

Maintenance of municipal roads and certain land after approval

293         A municipality must maintain

(a) municipal roads within its boundaries; and

(b) land within its boundaries that is shown on a plan of subdivision registered by an applicant at a land titles office under The Planning Act as dedicated for public use as a municipal road, upon compliance by the applicant with any condition that is related to the road and required for approval of the plan.

Standard of construction and maintenance

294         A municipality is required to construct or maintain a municipal road only to a standard that is appropriate for the use to which the municipality expects the road to be put.

DIVISION 6.1

DRAINS

Definition

294.1(1)    In this section, "drain" means a culvert, drain, drainage ditch, dyke or floodway, constructed or maintained by a municipality but does not include a provincial waterway as defined by The Water Resources Administration Act.

Jurisdiction over drains

294.1(2)    Subject to the rights vested in any other party under The Water Resources Administration Act  or The Water Rights Act, a municipality has jurisdiction over every drain within its boundaries.

Duties re drains

294.1(3)    A municipality must maintain every drain within its boundaries to a standard that is appropriate for the use to which the municipality expects the drain to be put.

Municipality's power to clear drains

294.1(4)    A municipality may require a person who without written authority from the municipality obstructs a drain to remove the obstruction, and if the person fails to do so, the municipality may remove the obstruction and recover any expense it incurs from the person who caused the obstruction

(a) by levying and collecting the amount of the expense as a tax; or

(b) by any other means.

S.M. 1998, c. 33, s. 24.

DIVISION 7

INTER-MUNICIPAL ROADS, BRIDGES, AND DRAINS

Joint responsibility to maintain

295(1)      Municipalities are jointly responsible to maintain every municipal road, bridge and drain that crosses or runs along their boundaries.

Standard of construction and maintenance

295(2)      Municipalities are required to construct or maintain a municipal road, bridge or drain referred to in subsection (1) only to a standard that is appropriate for the use to which the municipalities agree they expect the road, bridge or drain is to be put.

Agreement to construct or maintain

295(3)      A municipality may request another municipality to enter into an agreement to construct or maintain or to share the costs of constructing or maintaining a municipal road, bridge or drain that crosses or runs along their boundaries or is located within either of their boundaries.

Joint jurisdiction over municipal roads and bridges

295(4)       Municipalities that have joint responsibility for a municipal road, bridge or drain under subsection (1) have joint jurisdiction over it but must enter into an agreement respecting which of their respective by-laws are to apply to the municipal road or bridge, and which police force is to enforce the by-laws.

Reference to Municipal Board

295(5)      A municipality that is not able to agree with another municipality on a matter relating to a municipal road, bridge or drain may refer the matter to The Municipal Board for determination, including

(a) whether a road, bridge or drain is needed;

(b) a standard of construction or maintenance;

(c) each municipality's share of construction or maintenance costs;

(d) which municipality's by-laws are to be enforced and by which police force; and

(e) each municipality's share of the costs of enforcing a by-law.

Application to City of Winnipeg

295(6)      This Division applies to The City of Winnipeg.

S.M. 1997, c. 34, s. 29.

DIVISION 8

DROWNINGS AND UNCLAIMED BODIES

Recovery of body of drowned person

296(1)      A municipality must take reasonable steps to recover the body of a person who drowns in the municipality.

Municipality to bury unclaimed body

296(2)      Subject to The Anatomy Act, a municipality is responsible for the burial of a dead person found in the municipality if the body is not claimed.

Recovery of costs

296(3)      The municipality must pay the costs incurred in complying with subsections (1) and (2) and may recover the costs from the municipality in which the person was a resident immediately before his or her death.

Recovery of costs from estate

296(4)      A municipality that pays costs under this section may recover the costs from the estate of the deceased person.

Application to City of Winnipeg

297          This Division applies to The City of Winnipeg.

PART 10

POWERS OF TAXATION

DIVISION 1

GENERAL

Definitions

298(1)      In this Part,

"business tax" means a tax imposed by or under the authority of a by-law under subsection 306(1); (« taxe d'affaires »)

"local improvement by-law" means a by-law made under subsection 320(1) to approve a local improvement plan; (« règlement sur les améliorations locales »)

"property tax" means a tax imposed in respect of real or personal property by or under the authority of a by-law under subsection 304(1); (« taxe sur les biens »)

"special services by-law" means a by-law under subsection 320(1) to approve a special services proposal; (« règlement sur les services spéciaux »)

"supplementary tax" means a tax imposed under Division 5 in respect of a business or property; (« taxe supplémentaire »)

Interpretation

298(2)      Terms and expressions that

(a) are used but not defined in this Act; and

(b) are defined in The Municipal Assessment Act or the regulations under that Act

have the same meaning in this Part as they have in that Act or the regulations under that Act.

Liability for taxes in respect of property

299(1)      Each person in whose name property is assessed or who later becomes the assessed owner of the property is liable to pay the taxes imposed under this Part in respect of the property.

Liability for taxes in respect of business

299(2)      Each person carrying on a business in a municipality is liable to pay the taxes or fees imposed in respect of the business.

Joint liability

299(3)       If a tax or fee imposed under this Part in respect of a property or business is payable by two or more taxpayers, payment by any one of them on account of the tax or fee discharges the liability of the others for the tax or fee to the extent of the payment.

No charge on land

299(4)      Nothing in this Act makes a tax or fee imposed under this Part in respect of a business a charge on the land or premises on or in which the business is carried on.

Annual tax roll

300(1)      No later than August 31 of each year, a municipality must prepare a tax roll in a form approved by the minister.

Tax rolls may be separate

300(2)      A tax roll may consist of one roll for all taxes under this Part or a separate roll for each of the taxes.

Tax roll may be part of assessment roll

300(3)      A tax roll may be combined with, or separate from, the corresponding assessment roll.

Content of tax roll

300(4)      The tax roll must show the following for each property or business in respect of which a tax is imposed:

(a) the roll number;

(b) a description sufficient to identify the location of the property or business;

(c) the name and mailing address of the taxpayer;

(d) the total of all taxes imposed in respect of the property or business; and

(e) the amount of any tax arrears.

Assessed value re community revitalization property

300(4.1)    In respect of real property that is designated as a community revitalization property under The Community Revitalization Tax Increment Financing Act, the tax roll must indicate separately the portions of the property's assessed value that are attributable to its pre-designation assessed value and its incremental assessed value, as determined under section 8 or 9 of that Act.

Error or omission in tax roll

300(5)      The fact that information required to be shown on a tax roll is omitted or that the information shown contains an error does not invalidate the roll or any other information shown on the roll.

Cancellation or reduction of taxes re property

300(6)      A municipality may correct its tax roll and cancel or reduce taxes in respect of a property if, after the tax roll has been completed, the assessor reports to the municipality that

(a) the property is entitled to exemption from taxation due to change in ownership or use;

(b) the assessment of the property requires reduction because of a change in the physical condition of the property; or  

(c) a change has been made in the classification of the property under The Municipal Assessment Act or a regulation under that Act.

Cancellation or reduction of taxes re business

300(6.1)    A municipality may correct its tax roll and cancel or reduce taxes in respect of a business if, after the tax roll has been completed, the assessor reports to the municipality that

(a) the business is entitled to exemption from taxation due to change in ownership or use; or

(b) the business has ceased to operate and is no longer subject to a business assessment.

Amended tax notice

300(7)      If a correction to a tax roll results in a decrease in the taxes imposed for a year, the municipality must send the taxpayer an amended tax notice showing the taxes payable after the correction.

S.M. 1998, c. 33, s. 27; S.M. 2009, c. 29, s. 17.

Error or omission based on false information

301(1)      If an error or omission in a tax or assessment roll

(a) resulted from a taxpayer knowingly providing false information to the assessor; and

(b) resulted in no tax being imposed or in the imposition of less tax than would have been imposed if the taxpayer had provided the correct information to the assessor;

the municipality may, for each year in which the assessment or the imposition of or exemption from tax was based on the false information, correct the tax roll, impose taxes and impose penalties at the rate or rates set by by-law and send an amended tax notice to the taxpayer.

No liability on innocent purchaser

301(2)      Despite subsection 299(1), a person who becomes the assessed owner of property as a result of an arm's-length purchase of the property made in good faith is not liable for the taxes and penalties imposed or charged under subsection (1) against a former owner of the property.

Annual tax notices

302(1)      No later than August 31 of each year, a municipality must

(a) prepare, in a form approved by the minister, tax notices for all properties and businesses shown on its tax roll; and

(b) subject to subsection (4), send each tax notice by mail to the mailing address of the taxpayer as shown in the tax roll.

Tax notices may be combined

302(2)      Tax notices for a number of properties or businesses may be combined in one tax notice if the same person is the taxpayer in respect of each of them.

Content of tax notice

302(3)      A tax notice in respect of a business or property must show

(a) the same information that is required to be shown on the tax roll in respect of the business or property;

(b) the date by which the taxes must be paid; and

(c) the applicable tax rate or rates set by by-law, or one tax rate that combines all the applicable rates.

If mailing address not shown

302(4)      If a taxpayer's mailing address is not shown in the tax roll, the municipality must

(a) send the taxpayer's tax notice to the mailing address of a business or property identified in the notice; or

(b) retain the notice, if the mailing address of the business or property is not known to the municipality.

Retained notice deemed to be sent

302(5)      A tax notice that is retained under clause (4)(b) by a municipality is deemed to have been sent to the taxpayer.

Certificate

302(6)      A certificate signed by a designated officer and stating that tax notices were sent in accordance with this section is evidence that taxes have been imposed as set out in the notices and that the notices were sent.

Receipt for taxes paid

303         If a receipt is requested at the time of payment, a municipality must provide a receipt for the amount paid to it on account of taxes.

DIVISION 2

PROPERTY TAXES

Property tax by-law

304(1)      No later than May 15 of each year, after adopting its operating budget for the year, a council must by by-law

(a) set a rate or rates of tax sufficient to raise

(i) the revenue to be raised by property taxes as set out in the operating budget, and

(ii) the revenue to be raised in the year to pay for a local improvement or special service and to pay the requisitions payable by the municipality;

(b) impose taxes

(i) in accordance with the tax rate or rates set under clause (a) on the portioned value of each assessable property in the municipality that is liable under The Municipal Assessment Act to that tax, and

(ii) where the tax is in respect of a local improvement or special service, in accordance with the local improvement or special services by-law; and

(c) set a due date for payment of the taxes.

By-law to be filed

304(2)      A municipality must file with the minister by June 15 a copy of each by-law made under subsection (1).

Amendment of by-law

304(3)      A by-law under subsection (1) must not be amended to change a tax rate after tax notices have been sent to taxpayers.

Imposition of tax on part of municipality

304(4)      If a requisition applies to only part of a municipality, the taxes required to raise the revenue to pay the requisition must be imposed only on property in that part of the municipality.

DIVISION 3

BUSINESS TAX

Application

305         This Division does not apply to an organization or association referred to in section 30 of The Municipal Assessment Act or to its business or business premises.

Business tax by-law

306(1)      If a council has authorized business assessments to be made, it must in each year by by-law, after adopting its operating budget and no later than May 15,

(a) set a business tax rate for the year, to be applied to the annual rental value of premises as assessed;

(b) impose a tax for the year on each business for which a business assessment was made; and

(c) set a due date for payment of the tax.

Maximum tax rate

306(2)      A municipality's business tax rate cannot exceed 15%.

Part year use or occupancy

307         A person who, for the purpose of carrying on a business, uses or occupies premises for part of a year is liable to pay, for each month of use or occupation, 1/12 of the business tax imposed in respect of the premises for the year and, for this purpose, use or occupation for any 1/2 or greater part of a month is deemed to be use or occupation for the month.

Fees in lieu of business taxes

308         If a council has not authorized business assessments to be made, it may, after adopting its operating budget of the year, by by-law

(a) set a fee, subject to any limitation prescribed by the minister by regulation, and impose it on each business carried on in the municipality; and

(b) set a due date for payment of the fee.

Tax or fee in addition to other taxes

309         An owner of premises on whom a tax or fee is imposed under this Division is liable for the tax or fee despite the fact that he or she is liable, as owner of the premises, to pay other taxes imposed under this Part.

DIVISION 3.1

MOBILE HOMES

Definitions

309.1(1)    The following definitions apply in this section.

"characteristic" includes the age, size, type or any other characteristic of a mobile home prescribed by by-law. (« caractéristique »)

"mobile home by-law" means a by-law continued under this Act that requires a mobile home in a municipality to be licensed. (« règlement sur les maisons mobiles »)

Amending mobile home licence fees

309.1(2)    The council of a municipality that has a mobile home by-law may amend the amount of the licence fee payable under the by-law, and in doing so may

(a) fix, or provide for the manner of determining and fixing, different fees based on one or more characteristics of a mobile home; or

(b)  establish classes of mobile homes with different characteristics and fix, or provide for the manner of determining and fixing, different fees for different classes of mobile homes.

Phasing out mobile home licences

309.1(3)    In repealing a mobile home by-law, a council may limit the increase or decrease in the amount payable as property taxes for a mobile home when compared to the amount that was paid as a licence fee, on the terms and conditions, and for the time period, prescribed in the by-law.

S.M. 2004, c. 51, s. 4.

DIVISION 4

LOCAL IMPROVEMENTS AND SPECIAL SERVICES

Definition

310         In this Division, "potential taxpayer", in relation to a local improvement plan or by-law or a special services proposal or by-law, means a person who would, if the local improvement or special service were approved by by-law, be liable to pay for the local improvement or special service.

Local improvement

311         If approved by by-law, a municipality may undertake, as a local improvement for the benefit of all or part of the municipality,

(a) the acquisition, development, upgrading or replacement of one or more of the following:

(i) sewage collection and treatment facilities,

(ii) water supply, treatment and distribution facilities,

(iii) waste management facilities,

(iv) highways,

(v) drainage systems; or

(b) any other project the cost of which includes a capital component.

Special service

312         If approved by by-law, a municipality may provide, as a special service to all or part of a municipality, one or more of the following:

(a) highway construction and maintenance;

(b) snow removal and dust control;

(c) tree planting or control of a plant or tree disease;

(d) grass and weed cutting and control;

(e) the collection and transportation of waste or recyclable materials;

(f) incentives to health care professionals to practise their professions in the municipality;

(g) recreation support services;

(h) street lighting;

(i) fire and police protection services;

(j) business improvement area services;

(k) drainage construction and maintenance;

(l) maintenance or operation of a local improvement.

S.M. 1998, c. 33, s. 28.

Plan or proposal

313         A municipality must prepare a local improvement plan or special service proposal if the local improvement or special service has been

(a) proposed by the council;

(b) requested by the committee of a local urban district; or

(c) requested in a petition to the council signed by at least 2/3 of the potential taxpayers under the plan or proposal.

Content of proposal

314         A special service proposal must

(a) describe the proposed service;

(b) describe the area of the municipality to which the service is to be provided and in respect of which the special services tax is to be imposed;

(c) state the estimated cost of the service; and

(d) state the proposed method and rate to be used for calculating the special service tax.

Content of plan

315(1)      A local improvement plan must

(a) describe the proposed local improvement;

(b) identify the local improvement district or the lands or businesses in respect of which the local improvement tax is to be imposed;

(c) identify the potential taxpayers under the plan;

(d) state the method and rate to be used for calculating the proposed local improvement tax, the number of years in which it is to be imposed and, if the tax can be prepaid under section 325, the estimated discount or rate of discount for prepayment;

(e) state the estimated cost of the local improvement and the period of years over which the cost is to be spread, which must not exceed the projected useful life of the improvement;

(f) identify the anticipated sources of funding to pay for the local improvement and the portion of the estimated cost to be paid by each source;

(g) state the estimated amount of money to be borrowed, and the maximum rate of interest, the term and the terms of repayment of the borrowing; and

(h) state how the annual operation or maintenance of the local improvement is to be funded.

Estimated cost of local improvement

315(2)      For the purpose of clause (1)(e), the estimated cost of a local improvement includes

(a) all capital costs to be incurred for the purpose of the improvement, including the cost of acquiring land that the council considers necessary for the improvement;

(b) the cost of professional services needed to undertake the improvement;

(c) the amount required to repay any existing debt on a local improvement that is to be upgraded or replaced;

(d) the costs of financing the improvement; and

(e) other expenses incidental to the undertaking of the improvement or to the raising of revenue to pay for it.

Costs to be paid by municipality

315(3)      A local improvement plan may propose that some or all of the cost of a local improvement be paid by the municipality and that, to raise revenue for that purpose, local improvement taxes be imposed, in each year over which the cost will be spread, on all properties in the municipality other than property described in section 21 of The Municipal Assessment Act.

Calculation of tax rates

315(4)      Unless otherwise authorized by The Municipal Board on an application to it by a municipality before third reading of a local improvement by-law, the tax rates proposed in the local improvement plan must be calculated to raise the same amount of revenue in each year during the period over which the cost of the local improvement is proposed to be spread.

Apportionment of estimated cost

315(5)      If in the opinion of the council a proposed local improvement would benefit some lands or businesses for a period and additional or other lands or businesses for another period, the local improvement plan may propose that

(a) the estimated cost of the improvement be apportioned among all the lands or businesses according to the period or periods in which they are expected to benefit from the improvement; and

(b) the local improvement taxes be imposed on those lands or businesses accordingly.

Basis for calculating taxes

316(1)      Local improvement taxes or special services taxes must be calculated on the basis of one or more of the following:

(a) the portioned value of assessable property that is real property;

(b) the annual rental value of premises as assessed for the purpose of a business tax;

(c) an amount for each unit of area of the lands benefited by the improvement or service;

(d) an amount for each unit of frontage of the lands benefited by the improvement or service;

(e) an amount for each business;

(f) an amount for each parcel of land.

Corner and irregular lots

316(2)      If a tax under this Division in respect of land is to be based in whole or in part on units of measurement in respect of land, a council may assign to corner or irregular parcels of land such number of units as it considers appropriate in order to ensure that the taxpayer will be liable for a fair share of the tax.

Reduction for lands abutting a road

316(3)      A local improvement tax may be reduced or eliminated for lands abutting a road

(a)  if the local improvement is a sanitary or storm sewer or a water main along the road;

(b) the local improvement is constructed

(i) to reach some other area of the municipality,

(ii) in addition to or as a replacement of an existing local improvement, or

(iii) in order to provide capacity for future development; and

(c) the existing sanitary or storm sewer or water main is sufficient for the existing development in the area.

Property subject to tax

316(4)      Despite the provisions of The Municipal Assessment Act, local improvement taxes and special services taxes may be imposed in respect of any assessable property that is real property, other than property described in section 21 of that Act.

S.M. 1998, c. 33, s. 29.

Local improvement districts and special services areas

317(1)      A council may by by-law designate as a local improvement district or special services area the area or areas in which the businesses or properties that are expected to benefit from a local improvement or special service are located.

Reference to local improvement district or special services area

317(2)      A local improvement district or special services area must be designated by a name or number, and a reference in a local improvement plan or by-law to a local improvement district, or in a special services proposal or by-law to a special services area, by its name or number is deemed to be a reference to the properties or businesses situated within the district or area.

Notice of plan or proposal and public hearing

318(1)      After preparing a local improvement plan or a special services proposal, a municipality must send a notice of the plan or proposal by mail to each potential taxpayer under the plan or proposal and hold a public hearing with regard to the plan or proposal.

Time to send notice

318(1.1)    A notice under subsection (1) must be sent to each potential taxpayer at least 21 days before the date of the public hearing.

Content of notice

318(2)      A notice under this section must include

(a) a summary of the information included in the local improvement plan or special service proposal; and

(b) information regarding the potential taxpayer's right to object to the plan or proposal.

Notice to railway company

318(3)      A notice under subsection (1) to a railway company must be sent by registered mail.

Notice where tax to be levied on all taxpayers

318(4)      Despite subsection (1) but subject to subsection (3), if all the taxpayers in the municipality are potential taxpayers under a local improvement plan or special services proposal, the municipality may give public notice of the plan or proposal instead of mailing a notice to each potential taxpayer.

S.M. 1998, c. 33, s. 30.

Objection to plan or proposal

319(1)      Subject to subsection (2), a potential taxpayer under a local improvement plan or special services proposal may object to the plan or proposal by filing a notice of objection, by mail or in person, with the chief administrative officer before the public hearing.

Content of notice

319(2)      A notice of objection under subsection (1) must

(a) state the name and address of the person making the objection;

(b) identify the local improvement plan or special services proposal in respect of which the objection is made;

(c) identify the business or property in respect of which the person is a potential taxpayer under the plan or proposal; and

(d) state the grounds for the objection.

Construction of sewer

319(3)      A potential taxpayer is not entitled to object to the construction, as a local improvement, of

(a) a sewer that is recommended by the Minister of Health or the municipality's medical officer of health appointed under The Public Health Act; or

(b) a private connection of a street sewer or water line to a building on land otherwise serviced with water.

S.M. 1998, c. 33, s. 31.

By-law to approve plan or proposal

320(1)      Subject to subsections (2) to (6) and subsection 321(4), a council may by by-law

(a) approve the local improvement or special service as set out in the plan or proposal; and

(b) authorize the municipality to impose taxes as set out in the plan or proposal.

Objection by 2/3 of potential taxpayers

320(2)      If 2/3 or more of the potential taxpayers under a local improvement plan or special services proposal have objected under subsection 319(1) to the plan or proposal, the council may not

(a) approve the plan or proposal; or

(b) propose a similar plan or proposal for a period of two years after sending the notices under subsection 318(1).

320(3)      Repealed, S.M. 1998, c. 33, s. 32.

Requirements before third reading

320(4)      Before giving third reading to a proposed by-law to approve a local improvement plan or special services proposal, a council must

(a) give notice to each person who filed an objection under subsection 319(1) of its intention to give third reading, and of that person's right to object under subsection (5); and

(b) submit the by-law to The Municipal Board for its review and approval.

Taxpayer objection to third reading

320(5)      A potential taxpayer under a proposed local improvement or special services by-law may, by filing a notice of objection with The Municipal Board within 30 days after notices are sent under clause (4)(a), object to the by-law being given third reading.

Requirements of objection

320(6)      Subsections 319(2) and (3) apply to notices of objection under subsection (5).

S.M. 1998, c. 33, s. 32.

Hearing by Municipal Board

321(1)      If at least 25, or 10%, of the potential taxpayers under a proposed local improvement or special services by-law object under subsection 320(5) to the by-law being given third reading, The Municipal Board must hold a public hearing regarding the by-law before making an order under subsection (2).

Municipal Board decision

321(2)      The Municipal Board must consider each proposed by-law submitted to it under subsection 320(4) and by written order

(a) approve the by-law as submitted, with or without conditions;

(b) refuse to approve the by-law; or

(c) require that the by-law be amended in one or more of the following ways:

(i) subject to subsection (3), by adding or removing one or more businesses or properties to or from the businesses or properties to be taxed under the by-law,

(ii) by changing

(A) the amount or rate of tax, or

(B) the method of calculating the tax,

to be levied in respect of one or more businesses or properties.

Notice and opportunity to be heard

321(3)      Before ordering a change under subclause (2)(c)(i), The Municipal Board must

(a) direct the municipality to give notice of the proposed change to the potential taxpayers who would be affected by the change; and

(b) give those taxpayers and the municipality an opportunity to be heard by the Board.

Limitation on third reading

321(4)      A council may give third reading to a local improvement or special services by-law only as amended or approved by The Municipal Board.

Amendment after subdivision, consolidation or change in plan

322(1)      If, after a local improvement or special service is approved by by-law,

(a) there is a subdivision or consolidation of a parcel or parcels of land or a change in a plan of subdivision; and

(b) in the opinion of the council, a property resulting from or affected by the subdivision, consolidation or change would not bear its appropriate share of the cost of the local improvement or special service;

the council must amend the by-law to ensure that each such property bears an appropriate share of the cost of the local improvement or special service.

Reduction in local improvement taxes

322(2)      If, after a local improvement has been approved by by-law, the municipality

(a) receives more financial assistance for the local improvement than is provided for in the by-law; or

(b) obtains financing for the local improvement at a lower cost than is provided for in the by-law;

the council must amend the by-law to reduce the cost or portion of the cost to be paid by local improvement taxes.

Agreement re land required for local improvement

323         If a municipality requires a parcel of land in order to proceed with a local improvement, the municipality may enter into an agreement with the owner of the parcel under which, in consideration of

(a) a dedication or gift of the parcel to the municipality; or

(b) a release by the owner of all or part of his or her claim for compensation for the parcel;

the local improvement tax that would otherwise be imposed in respect of the remainder of the owner's land is reduced by an amount not exceeding the fair market value of the owner's interest in the parcel.

Excess taxes

324         If the taxes collected by a municipality to pay for a local improvement or special service exceed its actual cost of undertaking the improvement or providing the service, the municipality must

(a) place the excess in a fund that may be used only for the benefit of the properties and businesses in respect of which they were imposed; or

(b) refund the excess to the taxpayers.

Prepayment of local improvement taxes

325         A taxpayer whose local improvement taxes are not based in whole or in part on an assessment may prepay the taxes by the date set by the council in the local improvement by-law.

DIVISION 5

SUPPLEMENTARY TAXES

Supplementary taxes re property

326(1)      A municipality may correct its tax roll in respect of a property and impose supplementary taxes if, after the tax roll has been completed, the assessor reports to the municipality that

(a) the property is liable to taxation but was not assessed;

(b) the property is liable to taxation due to change in ownership or use;

(c) the assessment of an improvement on the property requires an increase because of a change in the physical condition of the improvement;  

(d) a change has been made in the classification of the property under The Municipal Assessment Act or a regulation under that Act; or

(e) the land has been improved or subdivided.

Supplementary taxes re business

326(1.1)    A municipality may correct its tax roll in respect of a business and impose supplementary taxes if, after the tax roll has been completed, the assessor reports to the municipality that

(a) the business is liable to taxation but was not assessed;

(b) the business is liable to taxation due to change in ownership or use; or

(c) the assessment of an improvement in which the business is carried on requires an increase because of a change in the physical condition of the improvement.

Supplementary taxes based on set rates

326(2)      Supplementary taxes in respect of a property or business for a year or part of a year must be calculated using the applicable tax rate or rates set by by-law for the year.

Period for which supplementary taxes are payable

326(3)      Supplementary taxes imposed under subsection (1) or (1.1) are payable for the period

(a) beginning on the date

(i) the property or business is liable to taxation under clause 326(1)(a) or (1.1)(a),

(ii) the change to the property or business occurred, under clause 326(1)(b),(c) or (d) or clause 326(1.1) (b) or (c), or

(iii) the land was improved or subdivided under clause 326(1)(e);

but not earlier than January 1 of the year preceding the year in which the assessor's report was received by the municipality; and

(b) ending December 31 of the year in which the assessor's report was received by the municipality.

S.M. 1998, c. 33, s. 33.

Supplementary tax notice

327(1)      If supplementary taxes are imposed, the municipality must send a supplementary tax notice to the taxpayer.

Content of notice

327(2)      A supplementary tax notice must include, in addition to the information required to be shown in a regular tax notice, a reference to the taxpayer's right of appeal under subsection 328(1).

Application to board of revision

328(1)      A taxpayer named in a supplementary tax notice may apply to the board of revision for a revision with respect to any of the following matters which caused the imposition of supplementary taxes:

(a) the liability to taxation of property or business;

(b) the assessment of property or business;

(c) the classification of property.

Requirements of application

328(2)      An application under subsection (1) must

(a) be made in writing;

(b) be filed with the chief administrative officer within 30 days after the day of mailing of the supplementary tax notice;

(c) set out the roll number and description of the property or business for which a revision is sought; and

(d) state the grounds on which the application is based.

Requirements of Municipal Assessment Act

328(3)      An application that meets the requirements of subsection (2) is deemed to be an application that satisfies the requirements of subsection 43(1) of The Municipal Assessment Act.

S.M. 1998, c. 33, s. 34.

DIVISION 6

AMUSEMENT TAX

Definitions

329         In this Division,

"admission price" means

(a) the greater of the face value of the ticket and the amount paid for entrance or admission to a place of amusement,

(b) the amount paid for

(i) a ride or the use of a thing, or

(ii) participation in an amusement, and

(c) the amount paid for the right to sit in or use any seat, box or stand in a place of amusement; (« prix d'entrée » )

"amusement" means a contest, dance, entertainment, exhibition, game, performance, program, show, riding device or amusement ride; (« divertissement »)

"place of amusement" means a place where

(a) an amusement is given, held or played or takes place, and

(b) an admission price is charged or collected. (« lieu de divertissement »)

Amusement tax by-law

330(1)      A council may by by-law impose taxes on the admission price.

Rates of tax

330(2)      A by-law under subsection (1) may set different rates for different categories of amusement or places of amusement.

Collection of tax

330(3)       A council may by by-law

(a) require the owners or operators of places of amusement to

(i) collect the amusement tax, and

(ii) remit the tax after each performance or at any time and in any manner;

(b) make rules for the collection and proper accounting of the tax, including audits; and

(c) authorize inspectors, police constables or auditors to conduct inspections or audits related to compliance with this Division and, for that purpose, to enter places of amusement and any other places where records relating to amusements might be kept.

Payment in lieu of tax

331         A council may accept money in lieu of tax on the admission price to a place of amusement from its owner or operator.

Exemption from tax

332         A council may exempt persons or classes of persons from amusement tax on the admission price for certain amusements or places of amusement or classes of amusements or places of amusement.

Application to City of Winnipeg

333         This Division applies to The City of Winnipeg.

DIVISION 7

GRANTS IN LIEU OF TAXES

Definitions

334         In this Division,

"Crown" means Her Majesty the Queen in right of Manitoba; (« Couronne »)

"Crown lands" means lands that are vested in the Crown and includes lands referred to as "provincial lands" in an Act of the Legislature; (« terres domaniales »)

"institutional lands" means

(a) lands that are

(i) exempt from municipal taxation,

(ii) owned or leased by the Crown, Manitoba Properties Inc., the University College of the North, or a college established under The Colleges Act, and

(iii) used as the site of an educational institution,

(b) lands that are contiguous to the lands described in clause (a) and are reasonably or necessarily used for the purposes of the educational institution, including use as its campus or for its recreational purposes,

(c) lands that are owned by The University of Manitoba, The University of Winnipeg or Brandon University and used or occupied by any person under a lease or permit for grazing or hay-making purposes, or under a general permit for use or occupancy, and

(d) lands that are owned by The University of Manitoba, The University of Winnipeg, Le Collège universitaire de Saint-Boniface or Brandon University and belong to a residential class of assessable property under The Municipal Assessment Act; (« terrains d'établissements d'enseignement »)

"land", unless expressly provided otherwise, includes improvements on the land. (« bien-fonds »)

S.M. 1998, c. 51, s. 8; S.M. 1999, c. 28, s. 10; S.M. 2004, c. 16, s. 41; S.M. 2005, c. 13, s. 14; S.M. 2005, c. 40, s. 61.

Grants payable in lieu of taxes

335(1)      Grants must be paid in each year to each municipality with respect to Crown lands or institutional lands in the municipality in lieu of the taxes that would be payable with respect to the lands if they were not exempt from municipal taxation.

Liability for grant

335(2)      A grant under subsection (1) is payable

(a) if the grant is in respect of institutional lands owned or leased by The University of Manitoba, The University of Winnipeg, Le Collège universitaire de Saint-Boniface, Brandon University or University College of the North, or a college established under The Colleges Act, by that body; and

(b) in any other case, on the minister's written request, by the Minister of Finance out of the Consolidated Fund.

Amount of grant

335(3)      The amount payable as a grant under subsection (1) in respect of a property is the amount that would be payable as taxes under this Part in respect of the property if it were not exempt from municipal taxation.

Exceptions

335(4)      Despite subsection (1), no grant is payable in respect of

(a) unimproved lands in respect of which

(i) no grant or transfer has been issued from, or made by, the Crown, or

(ii) no registration has been made under The Real Property Act;

(b) lands in a provincial forest to which The Forest Act applies;

(c) Crown lands in public highways or road allowances;

(d) lands used for the purposes of a water control work, a natural water channel or lake that has been designated as a provincial waterway under The Water Resources Administration Act;

(e) lands leased to, or occupied by, a person who, respecting the lands, is liable to municipal taxation;

(f) lands designated as provincial park lands under The Provincial Park Lands Act;

(g) lands owned by or used by or for a Crown agency;

(h) lands occupied by a person who, respecting the lands, is exempt under The Municipal Assessment Act from municipal taxation;

(i) mines, minerals, sand, gravel, petroleum, natural gas or other hydrocarbons in, on, or under Crown lands;

(j) lands within community pastures;

(k) lands designated under The Wildlife Act and used as public shooting grounds and wildlife refuges;

(l) lands designated as a Crown or public reserve on a plan of subdivision under The Planning Act; or

(m) Crown lands within a municipality that in whole or in part are used or intended for use by the municipality as a public park or a public recreational area.

Application of subsection (4)

335(5)      Subsection (4) does not apply to

(a) the right or interest of an employee of the government in Crown lands that the employee occupies as his or her residence; or

(b) lands designated as a wildlife management area under The Wildlife Act.

Delayed exemption

335(6)      Despite subsection (4), where the province has acquired land in a municipality for the purposes referred to in clause (4)(d), a grant in lieu of taxes must be paid to the municipality in each of the three years after the year in which the lands are acquired.

Local improvement taxes payable before acquisition

335(7)      Despite subsection (4), where

(a) land is acquired for any purpose referred to in clause (4)(b), (c), (f) or (k); and

(b) the land would otherwise be subject to tax in respect of a local improvement that was approved by by-law before the date of the acquisition;

a grant must be paid to the municipality in lieu of the tax in each year equal to the tax that would have been imposed in respect of the property for the year in accordance with the by-law.

Grant in respect of Legislative Building, Government House

335(8)      Despite subsection (3), the grant payable in each year to The City of Winnipeg

(a) in respect of the land bounded by the streets known as Broadway, Kennedy Street, and Osborne Street and by the Assiniboine River, is the amount that would be payable as taxes under this Part in respect of the land alone, without improvements, if it were not exempt from municipal taxation; and

(b) in respect of the improvements on that land, is $100,000.

S.M. 1998, c. 33, s. 35; S.M. 1998, c. 51, s. 8; S.M. 1999, c. 28, s. 11; S.M. 2004, c. 16, s. 41; S.M. 2005, c. 13, s. 14.

M.P.I.C.

336         The Manitoba Public Insurance Corporation must, in each year, pay to each municipality in which real property owned by the corporation is situated a grant in lieu of taxes on the real property equal to the taxes that would, if the property were not exempt from municipal taxation, be payable to the municipality for the year in respect of the property.

Leaf Rapids Town Properties Ltd.

337         Leaf Rapids Town Properties Ltd. must, in each year, pay to each municipality in which property of the corporation, other than property that would be exempt under subsection 22(1) of The Municipal Assessment Act if it were owned by another person, is situated a grant in lieu of taxes on the property equal to the taxes that would, if the property were not exempt from municipal taxation, be payable to the municipality for the year in respect of the property.

Application to City of Winnipeg

338         This Division applies to The City of Winnipeg.

PART 11

TAX AND DEBT COLLECTION

DIVISION 1

GENERAL

Definitions

339         In this Part,

"taxes" means

(a) taxes or fees imposed under Part 10 (Powers of Taxation), and

(b) all other amounts, including penalties, that under this or any other Act are or may be added to taxes or may be collected in the same manner as taxes may be collected; (« taxes »)

"tax arrears" means taxes that remain unpaid after the day on which they are due. (« arriéré de taxes »)

Application of payments

340(1)      An amount paid on account of taxes in respect of a business or property must be applied first to the payment of tax arrears, in the order in which they arose, in respect of the business or property.

Application to tax on specific property or business

340(2)      An amount paid on account of taxes must be applied to the taxes payable in respect of

(a) the property or business designated by the taxpayer; or

(b) if no property or business is designated by the taxpayer, one or more properties or businesses of the taxpayer designated by the designated officer.

Tax certificate

341(1)      On request and payment of a fee prescribed by by-law, a designated officer must issue a tax certificate showing

(a) the taxes for the year in respect of the property or business specified in the request, and any amount paid;

(b) any tax arrears owing in respect of the property or business as of the date of the certificate;

(c) whether the lands are assessed for farming purposes under section 17 of The Municipal Assessment Act.

Certificate binding

341(2)      Subject to subsection 301(1) (error or omission based on false information), a tax certificate issued under subsection (1) is binding on a municipality but does not prevent the municipality from imposing supplementary taxes after the date of the certificate for a period before that date.

Collection remedies

342(1)      A municipality may attempt to collect or to enforce the payment of taxes in accordance with any or all remedies provided for in this or any other Act, and, except as otherwise provided, the use of one remedy does not prevent the use of another remedy in respect of the same taxes.

Debt to municipality

342(2)      Each amount payable to a municipality under this Part or Part 10 (Powers of Taxation), whether it is a tax, a penalty, a recoverable cost of seizure or sale payable by a taxpayer or an amount payable by a third party in respect of the tax arrears of a taxpayer, is a debt owing to the municipality by the person liable to pay the amount and is recoverable in a court of competent jurisdiction.

Repayment of taxes paid under protest

343(1)      If taxes in respect of a property or business are paid under protest and the assessment roll is later amended to reflect a reduction in the assessed value for the year in respect of which the taxes were paid, the municipality must

(a) redetermine the taxes payable based on the revised assessed value and amend the tax roll for the year accordingly;

(b) refund to the taxpayer the excess taxes that were paid under protest; and

(c) pay interest on the excess taxes to the taxpayer, from the date they were paid, at an annual rate prescribed by regulation by the minister for each calendar year, or any part thereof, which rate must be prescribed at least once in the year.

Limited entitlement to repayment

343(2)      No person is entitled to the repayment of amounts paid on account of taxes except under the circumstances described in subsection (1).

Appeal constitutes payment under protest

343(3)      Where a taxpayer appeals an assessment under The Municipal Assessment Act and, before the final disposition of the appeal, pays the taxes based on the assessment under appeal, the taxes shall be considered to have been paid under protest.

No further assessment appeal

343(4)      Nothing in this section enlarges or extends the rights of any person to appeal an assessment under The Municipal Assessment Act.

DIVISION 2

INCENTIVES AND PENALTIES

Discount for prepayment

344         A council may by by-law allow a discount, subject to any limitation prescribed by the minister by regulation, for the prepayment of taxes on or before a date specified in the by-law.

Instalments

345         A council may by by-law

(a) allow taxes to be paid in instalments; or

(b) require taxes imposed in respect of mobile homes located in mobile home parks to be paid in instalments.

"Tax arrears" excludes current year's penalties

346(1)      For the purpose of this section, "tax arrears" at any time in a year excludes penalties imposed under this section at any time in that year.

Penalties

346(2)      A council may by by-law

(a) set a rate, subject to any limitation prescribed by the minister by regulation, at which penalties may be imposed in respect of tax arrears; and

(b) impose penalties at that rate.

Penalty imposed monthly

346(3)      Subject to subsection (4), a penalty under subsection (2) may be imposed at the beginning of the month whether or not the tax arrears are paid at any time during the month.

Limitations

346(4)      No penalty may be imposed in respect of unpaid taxes

(a) in the case of supplementary taxes, for the first 90 days; and

(b) in any other case, for the first 30 days;

after the tax notice regarding the taxes is sent to the taxpayer.

Penalties added to taxes

346(5)      Penalties imposed under subsection (2) and remaining unpaid at the end of a year must be added to and form part of the tax arrears in respect of which they were imposed.

DIVISION 3

LIENS FOR TAXES

Special lien on land and improvements

347(1)      A municipality has a lien on land and improvements for the amount of the taxes in respect of the land and improvements.

Special lien on personal property

347(2)      A municipality has a lien on all the personal property of a taxpayer for the amount of the taxes in respect of any personal property or business of the taxpayer.

Priority of lien

347(3)      A lien under this section

(a) does not require registration to preserve it;

(b) is not defeated by a change in ownership of property; and

(c) unless otherwise provided in this or any other Act, is payable in priority over the claims, liens or encumbrances of every person except the Crown and, for greater certainty, that priority extends over every registered mortgage, encumbrance, assignment, debenture or other security interest made, given, accepted, issued or arising before or after the coming into force of this Act or before or after the lien arose.

Priority of lien for taxes

347(4)      A lien for taxes is payable in priority over all other fees, charges, liens or claims, except

(a) the costs of a seizure and sale, or of any proceedings to recover possession, of property covered by the lien;

(b) claims for wages or salary, not exceeding three months, for which provision is made in The Executions Act, the Bankruptcy Act (Canada) or any applicable law relating to winding-up;

(c) a thresher's lien under The Threshers' Liens Act; and

(d) a claim under a valid seed grain mortgage registered under The Personal Property Security Act or the claim of a mortgagee or vendor having effect as a seed grain mortgage under The Mortgage Act.

Effect of bankruptcy or winding-up

347(5)      Where property that is subject to seizure and sale for taxes was held by a trustee in bankruptcy or a liquidator under a winding-up order, the priority of the lien for taxes extends to all taxes that became due in respect of the property before

(a) in the case of a bankruptcy, the date of the authorized assignment in bankruptcy or order in bankruptcy; or

(b) in the case of a winding-up order, the date of the order.

DIVISION 4

SEIZURE AND SALE OF GOODS

Definition

348         In this Division, "goods" includes chattels and growing crops.

Seizure for taxes

349(1)      A municipality may recover

(a) tax arrears; and

(b) the costs of seizure and sale payable under The Distress Act;

by seizing and selling goods found on the lands or in the premises in respect of which the taxes were imposed or in the possession of the taxpayer, wherever found.

Warrant for seizure

349(2)      A council may authorize the chief administrative officer to

(a) issue a warrant for the seizure and sale of goods under subsection (1); and

(b) name in the warrant a person or persons to make the seizure and sale;

and the person or persons so named may make the seizure and sale.

Exemption from seizure

349(3)      Despite subsection (1), a municipality may not seize or sell

(a) goods exempt from seizure under The Landlord and Tenant Act;

(b) subject to subsection (4), goods that are the property of a person, other than the taxpayer, who purchased them in good faith and claims the goods before the seizure or sale; or

(c) a vendor's or lessor's share of a crop grown upon lands other than the lands in respect of which the taxes in arrears were imposed.

Limitation on exemption

349(4)      Clause (3)(b) does not exempt from seizure or sale

(a) goods in which the taxpayer has an interest as purchaser or under an agreement by which the taxpayer may become the owner of the goods upon the performance of a condition; or

(b) goods that are the property of the spouse or common-law partner or a parent, child, son-in-law, daughter-in-law, brother, brother-in-law, sister or sister-in-law of the taxpayer.

S.M. 2002, c. 24, s. 42.

Entry to seize goods

350         A person authorized by a warrant to seize and sell goods may enter the land and break open and enter a building, yard or place where the goods liable to seizure may be situated, and the person may seize the goods and remove them.

Service of warrant

351         A person seizing goods under the authority of a warrant must give a copy of the warrant to the taxpayer by personal service or by leaving a copy of the warrant with an adult at the taxpayer's residence in the municipality, or, if the taxpayer does not reside in the municipality or there is no adult at the taxpayer's residence in the municipality, by posting a copy of the warrant on a conspicuous part of the land, building, yard or place from which the goods were seized.

Acknowledgement

352         An acknowledgement by a taxpayer that his or her goods are under seizure for the non-payment of taxes is of the same force and effect as an actual seizure of the goods.

Release not to prejudice municipality

353         A municipality may release some or all of a taxpayer's seized goods on payment of part of the tax arrears without prejudice to its right to use any remedy, including seizure and sale, to recover the balance of the arrears.

Limited liability for seized goods

354         A municipality is not liable for the loss or destruction of goods under seizure except to the extent that the loss or destruction resulted from the negligence of the municipality or its employees or agents.

Growing crops

355(1)      Where a municipality seizes growing crops, it may cut, gather, cure, thresh, carry, store or remove them, and may recover, in addition to the amounts recoverable under clause 349(1)(b), the related expenses as part of the costs of the seizure.

Sale of crops

355(2)      Seized crops may be sold at current market prices without notice and without holding a public auction.

Sale by public auction

356(1)      Seized goods, other than growing crops, may be sold only by public auction.

Notice of auction

356(2)      At least 30 days before an auction of goods seized for taxes, the chief administrative officer must post a notice in the municipal office setting out

(a) the time and place of the proposed auction; and

(b) a list of the goods to be sold at the auction.

Surplus proceeds of sale

356(3)      If the proceeds of a sale of seized goods are greater than the total of the tax arrears and recoverable costs of the seizure and sale, the municipality must pay the surplus

(a) to the person in whose possession the goods were when they were seized; or

(b) if another person claims the surplus, into court to be paid out as the court orders.

Order for seizure and sale before taxes due

357(1)      Where the court is satisfied, on the application of a municipality, that there are reasonable and probable grounds to believe that, after a tax notice has been sent to a taxpayer and before the due date specified in the notice, the taxpayer intends to remove from the municipality goods that may be liable to seizure under this Division, the court may issue an order permitting a person or persons to collect the taxes, and the related costs of seizure and sale, by seizing and selling goods in accordance with this Division.

Application without notice

357(2)      An application under subsection (1) may be made without notice.

Application for restitution

358(1)      A person whose goods have been seized under this Division may, within 30 days after the seizure or such additional time as the court allows, apply to the court for an order under this section.

Order for restitution

358(2)      Where, upon hearing an application under subsection (1), the court is satisfied that the applicant does not owe tax arrears to the municipality in the amount alleged by the municipality, the court may order

(a) the municipality to

(i) return, if possible, some or all of the seized goods to the applicant, or

(ii) make restitution to the applicant in an appropriate amount, including the applicant's costs of obtaining the order; or

(b) such other relief as is just in the circumstances.

No further assessment appeal

358(3)      Nothing in this section enlarges or extends the rights of any person to appeal an assessment under The Municipal Assessment Act.

DIVISION 5

MISCELLANEOUS REMEDIES

Removal of improvements

359         If improvements are removed from particular lands within a municipality to other lands within the municipality

(a) without the prior written consent of the municipality; and

(b) before taxes imposed in respect of the particular lands or the improvements have been paid;

the municipality may add all or any part of those taxes to the taxes imposed in respect of the other lands and may collect them in the manner that taxes on the other lands may be collected.

Demand to tenant

360(1)      If a landlord's taxes are in arrears, a municipality may, by written notice to the landlord's tenant, require the tenant to pay his or her rent, as it becomes due, to the municipality until the tax arrears are paid.

Copy of notice to landlord

360(2)      The municipality must send a copy of each notice under subsection (1) to the landlord by regular mail.

Discharge of tenant's liability

360(3)      The payment by a tenant to a municipality of an amount demanded under subsection (1) discharges the tenant's liability for the payment of rent to the landlord to the extent of the payment.

Notification of insurance proceeds

361(1)      Before paying out any insurance proceeds payable in respect of the loss or destruction of or damage to property subject to tax under this Part, the insurer must notify the municipality that insurance proceeds are payable.

Content of notice

361(2)      A notice under subsection (1) must specify or include

(a) the location and a description of the property in respect of which the insurance proceeds are payable;

(b) the name and mailing address of the insured and of any other person otherwise entitled to receive the insurance proceeds; and

(c) the amount of the insurance proceeds payable.

Demand for payment

361(3)      If a property is destroyed or damaged and taxes in respect of the property or lands on which the property was located are in arrears, the municipality may, by written notice sent to the insurer within seven days after receiving the notice under subsection (1), require the insurer to pay the insurance proceeds to the municipality to the extent of the tax arrears, and the insurer shall pay the insurance proceeds to the municipality accordingly.

Application of subsection (3)

361(4)      Subsection (3) applies despite any provision to the contrary in this or any other Act or in any agreement made or entered into before or after the coming into force of this Act or before or after the taxes became due.

Waiver

361(5)      Where a municipality is satisfied that property in respect of which insurance proceeds are payable will be rebuilt, repaired or replaced and that the municipality will have a lien under this Act on the repaired or replacement property for the tax arrears, the municipality may

(a) waive its right under subsection (3) to receive the insurance proceeds; or

(b) pay the insurance proceeds to the person or persons otherwise entitled to receive them.

Demand to purchaser of oil or natural gas

362(1)      If taxes imposed by a municipality on a taxpayer in respect of oil, natural gas or salt production equipment are in arrears, the municipality may, by written notice sent to a purchaser of oil or natural gas originating in a well owned or operated by the taxpayer, require the purchaser to remit to the municipality all amounts that are or become due and payable to the taxpayer in respect of the oil or natural gas, to the extent of the tax arrears.

Content of notice

362(2)      A notice under subsection (1) must

(a) state the name and address of the taxpayer;

(b) identify the well or wells that are owned or operated by the taxpayer and from which the purchased oil or natural gas originated; and

(c) specify the amount of the tax arrears.

Copy of notice to taxpayer

362(3)      The municipality must send a copy of each notice under subsection (1), by regular mail, to the taxpayer in respect of whom the notice was sent.

Purchaser to remit

362(4)      A purchaser of oil or natural gas who has received a notice under subsection (1) must remit amounts to the municipality in accordance with the notice as they become due and payable.

Discharge of purchaser's liability

362(5)      The payment by a purchaser to a municipality of an amount required under subsection (1) to be paid in respect of a taxpayer discharges the purchaser's liability to the taxpayer to the extent of the payment.

DIVISION 6

TAX SALES OF REAL PROPERTY

Definitions

363(1)      In this Division,

"costs", in relation to a property, means the total of

(a) the expenses incurred by a municipality in connection with the collection of tax arrears in respect of the property, including a sale or proposed sale of the property for taxes, and

(b) an administration fee as prescribed by the minister by regulation; (« frais »)

"designated year" means

(a) the fifth year preceding the current year, or

(b) such later year as is designated by the council under subsection 365(2); (« année désignée »)

"district registrar" means a person appointed under The Civil Service Act as district registrar for a land titles district under The Real Property Act; (« registraire de district »)

"property" means land other than Crown lands as defined in section 334 and includes improvements on the land. (« bien »)

Interpretation

363(2)      For the purpose of this Division,

(a) taxes in respect of a property are in arrears for a particular year if a portion of the tax arrears was due before the year; and

(b) the tax arrears for the designated year is that portion of all the tax arrears in respect of the property that was due before the year.

Non-application of Real Property Act

363(3)      Subsections 45(1) to (4) of The Real Property Act do not apply to tax sale applications made under this Division.

Tax arrears list

364         Each municipality must maintain and keep posted in the municipal office a list, in a form approved by the minister, that

(a) identifies each property in the municipality the taxes in respect of which are in arrears for more than one year; and

(b) for each such property, shows the tax arrears for each year.

S.M. 1998, c. 33, s. 36.

Mandatory auction

365(1)      In each year, a council must offer for sale by auction every property in the municipality that

(a) has taxes in arrears for the designated year; and

(b) meets the criteria for sale by auction established by regulation.

Council may designate year

365(2)      The council may in any year designate the immediately preceding year or any earlier year as the year for which properties the taxes in respect of which are in arrears for the year must be offered for sale by auction to recover the tax arrears and costs.

Sale by public auction

365(3)      A municipality may not sell a property for taxes except by public auction under this Division.

Limitation

365(4)      Subject to subsection 370(3), a municipality may sell a property for taxes at an auction only if each other property in the municipality the taxes in respect of which are in arrears for the designated year is offered for sale at the auction.

S.M. 1999, c. 28, s. 12.

Notice of tax sale

366(1)      At least 120 days before conducting an auction, the municipality must present to the Land Titles Office for registration a notice of tax sale, in a form approved by the Registrar-General, for each property to be offered for sale at the auction.

Registration of notice

366(2)      Upon receipt of a notice of tax sale for a property, the district registrar must accept it for registration and enter it on the title to the property or, if the property is under the old system as defined under The Real Property Act, in the abstract book for the property.

Directions for service of notice

366(3)      If a person has, at the time of registration of a notice of tax sale in respect of a property, a registered interest in the property that would be affected by the sale, the district registrar must provide to the municipality the person's name and

(a) the person's most recent address for service shown on the records of the Land Titles Office; or

(b) if no address for service is shown on the records of the Land Titles Office, directions for substitutional service.

Different directions for different properties

366(4)      For the purpose of clause (3)(b), the district registrar may provide different directions for substitutional service for different properties and may

(a) allow the municipality to dispense with service of the notice if the property has an assessed value, for the year in which the notice is presented for registration, of less than $1,000.; or

(b) direct the municipality to make efforts to ascertain an address for service, and following those efforts, provide further directions for service.

First notice of auction

367(1)      At least 90 days before the auction of a property, the municipality must give notice of the auction to

(a) the registered owner of the property at the address shown on the most recent tax notice issued in respect of the property, by personal service on the registered owner or an adult person residing at that address;

(b) the persons for whom the district registrar has provided addresses under clause 366(3)(a), by any delivery service whereby the sender is provided with an acknowledgement of receipt; and

(c) the persons for whom the district registrar has provided directions for substitutional service under clause 366(3)(b), in accordance with those directions.

Second notice of auction

367(2)      Between 30 and 50 days before the auction of a property, the municipality must give a second notice of the auction to

(a) the registered owner of the property at the address shown on the most recent tax notice issued in respect of the property, by any delivery service whereby the sender is provided with an acknowledgement of receipt;

(b) the persons for whom the district registrar has provided addresses under clause 366(3)(a), by any delivery service whereby the sender is provided with an acknowledgement of receipt; and

(c) the persons for whom the district registrar has provided directions for substitutional service under clause 366(3)(b), in accordance with those directions.

Application for substitutional service of notice

367(3)      If the municipality is unable to obtain an acknowledgement of receipt under subsection (1) or (2), it may apply to the district registrar for directions for substitutional service of a first or second notice of auction, or both.

District registrar may grant substitutional service

367(4)      When a municipality applies under subsection (3), the district registrar may grant directions for substitutional service of a first or second notice of auction, or both, on any person eligible to receive notice under this section.

Compliance with directions for service

367(5)      Compliance with the district registrar's directions for substitutional service of a first or second notice of auction on a person is deemed to be compliance with notice requirements for a first or second notice of auction on that person.

Content of notice of auction

367(6)      A first or second notice of auction must be in a form approved by the minister and state that unless the tax arrears for the designated year and costs are paid to the municipality before the auction begins, or an agreement to pay the arrears and costs is made under clause 369(1)(b) before the auction begins,

(a) the municipality may offer the property for sale at the auction;

(b) the property may be sold at the auction for less than the amount of the tax arrears; and

(c) if the property is sold, the sale is final and any interest the person had in the property before the sale is extinguished.

Public notice of auction

367(7)      A municipality must give public notice of the properties to be offered for sale at the auction by

(a) posting a notice of auction in the municipal office, on or near the affected property, and at two other public places in the municipality at least 30 days before the auction; and

(b) publishing a notice of auction on two occasions, the first at least 21 days and the second at least 14 days before the auction, in a newspaper or other publication having general circulation in the municipality.

Content of public notice of auction

367(8)      The public notice of auction must state

(a) the date, time and location of the auction;

(b) a description of each property to be offered for sale;

(c) the assessed value of each property; and

(d) the amount of arrears and costs owed to the municipality for which each property may be offered for sale.

S.M. 1999, c. 28, s. 13.

Municipality entitled to possession

368(1)      From the date on which a notice is posted under clause 367(7)(a) in respect of a property, the municipality is entitled to possession of the property.

Order for possession

368(2)      To obtain possession of a property, a designated officer of the municipality may enter and take possession of it for and in the name of the municipality and, if resistance is encountered, the municipality may apply to the court for an order for possession.

S.M. 2001, c. 30, s. 10.

Cancellation or adjournment of auction

369(1)      A municipality may cancel or adjourn an auction of a particular property at any time before it begins if

(a) the outstanding balance of tax arrears and costs is reduced to such an amount that the property is no longer subject to sale by auction according to regulation;

(b) the property owner enters into an agreement with the municipality for payment of the arrears and costs; or

(c) the municipality cancels or adjourns the auction of all properties offered for sale.

Outstanding balance remains owing

369(1.1)    Any outstanding balance of tax arrears and costs on a property that remains owing after an auction is cancelled under subsection (1) must be added to that property's taxes in the next year.

Notice of cancellation or adjournment

369(2)      If an auction is adjourned or cancelled, the municipality must

(a) post a notice of the adjournment or cancellation at the time and place for which the auction was originally scheduled; and

(b) where the auction is rescheduled,

(i) post a notice of the rescheduled auction in the municipal office at least 14 days before the new date, and

(ii) if known at the time of posting the notice under clause (a), include in that notice a notice of the rescheduled auction.

Continuing in possession

369(3)      If an auction of a property is adjourned or cancelled and the taxes in respect of the property remain in arrears, the municipality continues to be entitled to possession of the property and, if the property is unoccupied, the municipality may grant a lease, licence or permit in respect of the property for a term of not more than one year and may renew the lease, licence or permit for periods totalling not more than one year.

Application of money

369(4)      Money paid to a municipality under a lease, licence or permit under subsection (3) in respect of a property must be applied against the tax arrears and costs in respect of the property.

S.M. 1999, c. 28, s. 14.

Declaratory relief

370(1)      A person who

(a) has an interest in property that is to be sold for taxes; and

(b) claims that taxes in respect of the property are not in arrears for the designated year;

may apply to the court for an order declaring that taxes in respect of the property are not in arrears for the designated year.

Time limit

370(2)      An application under subsection (1) in respect of a property to be auctioned must be filed in the court and served on the municipality before the date of the proposed auction.

Adjournment of tax sale pending outcome of application

370(3)      Despite subsections 365(1) and (4) and 369(1), the auction of a property in respect of which an application is made under subsection (1) must be adjourned pending the outcome of the application.

Time for payment of arrears and costs

371(1)      Any person may pay the tax arrears for the designated year and costs in respect of a property before the commencement of the auction at which the property is offered for sale.

Tax arrears paid

371(2)      If before the commencement of an auction the tax arrears for the designated year and costs in respect of a property are paid to the municipality,

(a) the property must not be sold at the auction; and

(b) the chief administrative officer must present to the district registrar for registration a discharge of the notice of tax sale in respect of the property.

Conditions of sale, reserve bid

372         A municipality may set any terms or conditions for the sale of a property to be sold for taxes, and may set a reserve bid in the amount of the tax arrears and costs in respect of the property.

Prohibited bidders, purchasers and agents

373         Unless acting as an agent of a municipality in a purchase by a municipality under section 374, the following persons must not bid for, buy, or act as an agent in buying a property offered for sale at an auction:

(a) the auctioneer;

(b) a member of council;

(c) the chief administrative officer, or at the discretion of the municipality, a designated officer of the municipality;

(d) a spouse, common-law partner or dependant family member residing with any of the persons described in clauses (a) to (c);

(e) a person in which any of the individuals mentioned in clauses (a) to (c) has a pecuniary interest.

S.M. 1999, c. 28, s. 15; S.M. 2002, c. 24, s. 42.

Municipality may bid

374         A municipality may bid on and purchase property at a public auction and may direct a designated officer of the municipality to bid on or purchase property on its behalf.

Sale of property

375(1)      A property is sold at a public auction when the auctioneer declares it sold.

Sale for reserved bid

375(2)      If a municipality has set a reserve bid in respect of a property and no person bids more than the amount of the reserve bid, the auctioneer must declare the property sold to the municipality for the amount of the reserve bid.

Sale for less than tax arrears and costs

375(3)      If a property is sold at an auction for less than all of the tax arrears and costs in respect of the property, the balance of the arrears and costs is deemed to be cancelled.

No sale

375(4)       If a property offered for sale at a public auction is not sold, the ownership of the property remains unchanged, the tax arrears in respect of the property remain due and owing and the property must remain on the tax arrears list maintained under section 364.

Tax sale application

376(1)      After a purchaser has satisfied the terms and conditions of a sale of property under this Division, the municipality must provide to the purchaser for filing in the Land Titles Office

(a) a tax sale application; and

(b) evidence satisfactory to the district registrar regarding service of the notice of tax sale under section 367.

Application in name of municipality

376(2)      If the municipality is the purchaser of property it may issue a tax sale application in its own name.

Challenge to tax sale

377(1)      No tax sale may be challenged or set aside except on the grounds that the sale was not conducted in a fair and open manner or that notice of the sale was not served in accordance with section 367.

Time for challenge to tax sale

377(2)      A person wishing to challenge the tax sale of a property must, within 30 days after the date of the auction at which it was sold,

(a)  bring an action in the court to set aside the sale; and

(b) obtain and file a pending litigation order in the Land Titles Office.

Registration of tax sale purchaser as owner

377(3)      The district registrar must register the purchaser of property at a tax sale as owner of the property if

(a) the purchaser presents a tax sale application, accompanied by evidence satisfactory to the district registrar that notice of the sale was served as required by section 367, for registration at the Land Titles Office; and

(b) no pending litigation order is filed under subsection (2) in respect of the sale within 30 days after the date of the auction.

Title of purchaser

377(4)      Except as otherwise provided in The Real Property Act, the registration of title to a property sold for taxes in the name of the tax sale purchaser extinguishes every interest in the property that arose or existed before the property was sold for taxes.

Application to bring property under new system

377(5)      A tax sale application in respect of property that is under the system of registration provided by The Registry Act is deemed to be an application to bring the property under the system of registration provided for in The Real Property Act.

Invalid tax sale does not invalidate purchaser's title

377(6)      If a tax sale of a property is found by a court to be invalid after title to the property is registered in the name of the tax sale purchaser, no person who held an interest in the property before the sale is entitled to a return of that interest.

Failure to give proper notice

378(1)      If the district registrar refuses to register a tax sale purchaser as owner on the grounds that the municipality has failed to properly give notice of the tax sale to a person entitled to notice under section 367,

(a) the municipality must notify the person that, if the tax arrears and costs are not paid to the municipality within 90 days after the date of the notice,

(i) the tax sale may be completed, or

(ii) the property may be sold at another auction; and

(b) if the tax arrears and costs have not been paid within the 90-day period, the tax sale purchaser may, at his or her option, complete or refuse to complete the tax sale.

Incompleted tax sale

378(2)      If a tax sale purchaser refuses under clause (1)(b) to complete a tax sale,

(a) all rights of the purchaser arising out of the tax sale are extinguished, except his or her right to a refund of any amount paid to the municipality on account of the purchase price; and

(b) the municipality may offer the property for sale at another public auction and the provisions of this Division, other than section 365 and subsections 366(1) and (2), apply with necessary modifications to that auction.

No action against district registrar

379         No action lies or is maintainable against a district registrar or a Land Titles Office for damages that accrue by reason of any action by the district registrar or the Land Titles Office under this Division.

Surplus proceeds

380(1)      If the proceeds of a tax sale exceed the tax arrears and costs by more than $200.,

(a) the municipality must notify each person entitled to notice of the tax sale, in the manner that notice must be given under subsection 367(2), of the excess and that the person may make an application under clause (b) in respect of the excess; and

(b) each person entitled to notice of the tax sale may apply to the court within three years after the auction for an order for the payment to the applicant of all or part of the excess.

Priority of claim to excess

380(2)      In making an order under clause (1)(b) in respect of the excess proceeds from the tax sale of a property, the court must have regard to the priority of the applicant's interest in the property in relation to all interests in the property immediately before the sale.

Proceeds of sale to municipality

380(3)      For the purpose of this section, the proceeds of a tax sale of a property to a municipality are the amount bid by the municipality, or by another person on its behalf, for the property.

Application of surplus proceeds

380(4)      A municipality may apply the excess proceeds of a tax sale to its general revenue to the extent that they are not required by a court order under clause (1)(b) to be paid out.

Registrar General

381         The Registrar-General may

(a) approve the form and content of any notice, application, form or evidence of service that may be filed at the Land Titles Office under this Division; and

(b) set and charge reasonable fees to municipalities and tax sale purchasers for the filing of notices and applications under this Division in a Land Titles Office.

PART 12

LIABILITY OF MUNICIPALITIES AND OTHER LEGAL MATTERS

DIVISION 1

CHALLENGING BY-LAWS AND RESOLUTIONS

Application for declaration of invalidity

382(1)      A person may make an application to the court for a declaration that a by-law or resolution is invalid on the ground that

(a) the council acted in excess of its jurisdiction;

(b) the council acted in bad faith;

(c) the by-law is discriminatory; or

(d) the council failed to comply with a requirement of this or any other Act or the municipality's procedures by-law.

When by-law is discriminatory

382(2)      A by-law is discriminatory if it operates unfairly and unequally between different classes of persons without reasonable justification.

Order

382(3)      Upon hearing an application under subsection (1), a judge may make the requested declaration and any other order he or she considers appropriate.

Time limit for action under clause 382(1)(d)

383(1)      Subject to subsection (2), an application under clause 382(1)(d) must be filed within one year after the by-law or the resolution is passed.

Validity relating to public participation

383(2)      The limitation period in subsection (1) does not apply if the ground for the application is that

(a) the by-law is required to be put to a vote of voters, and the vote has not been conducted or the by-law was not given the required approval in the vote;

(b) notice of an intention to pass the by-law was required but not given; or

(c) a public hearing was required in respect of the by-law but was not held.

S.M. 2005, c. 27, s. 158.

No challenge on certain grounds

384         No by-law, resolution or proceeding of a council and no resolution or proceeding of a council committee may be challenged on the ground that

(a) the by-law is unreasonable or not in the public interest;

(b) a person sitting or voting as a councillor

(i) was not qualified when elected, or

(ii) after being elected, ceased to be qualified or became disqualified;

(c) a person sitting or voting as a member of a council committee

(i) was not qualified when appointed or elected, or

(ii) after being appointed or elected, ceased to be qualified, or became disqualified;

(d) the election of one or more councillors or members of the committee of a local urban district is invalid;

(e) a councillor or a member of the committee of a local urban district has resigned because of disqualification;

(f) a person has been declared disqualified from being a councillor or a member of a committee of a local urban district;

(g) a councillor or a member of a committee of a local urban district does not take the oath of office; or

(h) there was a defect in the appointment of a councillor or other person to a council committee.

DIVISION 2

LIABILITY OF MUNICIPALITIES

Definitions

385         In this Division,

"building standard" means

(a) a building construction standard adopted, established, prescribed or varied under The Buildings and Mobile Homes Act, and

(b) a standard adopted, established, prescribed or varied under a regulation under The Fires Prevention and Emergency Response Act; (« norme de construction »)

"inspection" means an examination, review, survey or other action permitted or required to enforce a building standard; (« inspection »)

"public facility" means a place that is subject to the direction, control and management of a municipality, and includes playgrounds, arenas, swimming pools, recreation centres, offices and libraries operated by a municipality; (« installations collectives »)

"public work" means any work that is constructed or maintained by a municipality for a municipal purpose, but does not include a public facility. (« ouvrage public »)

S.M. 1998, c. 33, s. 37; S.M. 2002, c. 26, s. 22.

MUNICIPAL ROADS

No liability unless municipal road

386(1)      A municipality is not liable for loss or damage sustained in respect of a road in the municipality unless the road is a municipal road.

Liability for municipal roads

386(2)      A municipality is not liable for loss or damage in respect of a municipal road

(a) for failing to construct or maintain the road beyond the standard required under section 294 and subsection 295(2);

(b) caused by installing, failing to install, or the choice of a wall, fence, guardrail, railing, curb, pavement marking, traffic control device, illumination device or barrier adjacent to or in, along or on the road, except where the loss is caused by the municipality's failing to replace or repair a guardrail, railing, traffic control device, illumination device or barrier adjacent to, or in, along or on, the road and the municipality

(i) knew or ought to have known of the state of disrepair, and

(ii) failed to take reasonable steps to correct the state of disrepair within a reasonable period of time;

(c) caused by

(i) any construction, obstruction or erection, or

(ii) the situation, arrangement or disposition of any earth, rock, tree or other material or thing,

adjacent to or in, along or on the portion of the road that is not designed for vehicle use; or

(d) caused by rain, hail, snow, ice, sleet or slush on the road or on a sidewalk adjacent to or along the road, unless the municipality is grossly negligent.

Liability for location of municipal road

386(3)      Where a municipality in good faith constructs a municipal road, but the road is located other than according to the plan for the road, the municipality is liable to the owner of the land on which the road was constructed only to the same extent as if that land had been expropriated.

BUILDING INSPECTIONS

Requests for inspections

387(1)      A municipality is not liable for a loss related to

(a) the manner or extent of an inspection; or

(b) the frequency, infrequency or absence of inspection;

unless the inspection was requested at the appropriate stage of construction and with reasonable advance notice before the inspection was required, and the municipality failed to conduct the inspection or conducted it in a negligent manner.

Negligent inspections

387(2)      An inspection is conducted in a negligent manner only if it fails to disclose a defect or deficiency that

(a) could be reasonably expected to be detected; and

(b) falls within the scope of the inspection being conducted.

Certification by professionals

387(3)      For the purpose of an inspection, a municipality may rely on a certification or representation by an engineer, architect, surveyor or other person with expertise respecting the thing being certified or represented, and a municipality that relies on such a certification or representation is not liable for any loss or damage caused by the negligence of the engineer, architect, surveyor or other person in making the certification or representation.

Matters outside scope of inspection

387(4)      An inspection by a municipality to enforce a building standard does not create or impose a duty on the municipality with respect to any matter not being inspected.

Failure to comply with conditions

387(5)      If conditions are imposed by the municipality in respect of or in the course of an inspection, the municipality is not liable to any person for loss or damage as a result of the conditions not being complied with, unless the municipality

(a) knew of the failure to comply with the conditions;

(b) had the power to order that the conditions be complied with; and

(c) failed to order compliance.

Failure to prevent or limit loss

387(6)      A municipality is not liable for loss or damage resulting from an inspection or a failure to inspect if the person claiming the loss knew or ought to have known of the thing or matter that caused the loss and failed to take reasonable steps to limit or prevent the loss.

Inspection not a guarantee

387(7)      An inspection or a system of inspections by a municipality is not a representation, guarantee, warranty or insurance of the quality or standard of construction of, or of any other thing respecting, the property, building, utility, structure or other thing inspected.

OTHER MATTERS

388(1)      Repealed, S.M. 1998, c. 33, s. 38.

Limited liability for public facility

388(2)      A municipality is not liable for failing to maintain a public facility in a reasonable state of repair unless the municipality knew or ought to have known of the state of disrepair and failed to take steps to rectify the state of disrepair within a reasonable period of time.

S.M. 1998, c. 33, s. 38.

Limited liability for utilities or services

389         Where a municipality operates a utility or provides a service, it is not liable for loss or damage as a result of

(a) the breaking of a pipe, service line, conduit, pole, wire, cable or other part of the utility or service; or

(b) the discontinuance or interruption of a service or connection;

by reason of

(c) accident;

(d) disconnection for non-payment or non-compliance with a term or condition of service; or

(e) necessity to repair or replace a part of the utility or service.

Limited liability for water overflow

390         Where an overflow of water from a sewer, drain, ditch or watercourse is a consequence of excessive snow, ice or rain, a municipality is not liable for a loss as a result of the overflow.

Limitation on standard of care for protective fire services

391         For the purpose of determining the standard of care of a municipality in an action or proceeding relating to the provision by the municipality of a protective fire service, the court shall consider all relevant factors that might reasonably have affected the ability of the municipality to provide the fire protection services, including, but not limited to,

(a) the population density of the municipality;

(b) geographic limitations to the provision of the service;

(c) whether the service provided is volunteer or partly volunteer;

(d) the amount of the total municipal assessment against which taxes may be imposed; and

(e) any other criteria specified by the minister by regulation.

Exercise of discretion

392         A municipality that has the discretion to do something is not liable for deciding in good faith not to do that thing or for not doing it.

Liability for remedying contravention of by-law

393         A municipality is not liable for loss or damage caused by it in remedying, or attempting to remedy, a contravention of a by-law, unless the municipality is grossly negligent.

No liability for negligent supervision by others

394         Where a municipality entrusts the construction of a public work or a public facility to the supervision of an engineer, architect, surveyor or other person with relevant expertise to supervise the construction, the municipality is not liable for loss or damage arising from any negligence on the part of the supervisor.

No liability for certain nuisances

395         A municipality is not liable for a nuisance as a result of

(a) the construction, operation or maintenance of a system or facility for collection, conveyance, treatment or disposal of sewage or storm water, or both sewage and storm water, unless the municipality is negligent; or

(b) the construction or operation of a public work, regardless of whether the authority to construct or operate the work is mandatory or permissive, unless the nuisance could have been prevented by another practicable method of constructing or operating the public work.

Notice requirement

396(1)      To claim against a municipality for loss or damage as a result of the municipality's failure to maintain a municipal road or a public facility, the claimant must, in writing, notify the chief administrative officer of the municipality of the event on which the claim is based within three days after the event.

Limitation of actions

396(2)      Failure to notify the municipality within the time required by subsection (1) bars the action unless

(a) the claimant has a reasonable excuse for the lack of notice and the municipality is not prejudiced by the lack of notice;

(b) the claim relates to the death of a person as the result of the event complained of; or

(c) the municipality waives the notice requirement.

DIVISION 3

JUDGMENTS AGAINST MUNICIPALITIES

Service of judgment

397(1)      A judgment creditor may serve a judgment issued against a municipality by serving it on the chief administrative officer of the municipality, who must bring the judgment to the attention of the council at the next council meeting.

Payment by municipality

397(2)      A municipality must pay money owing by it to a judgment creditor from its surplus funds or a reserve fund that is not designated for a special purpose.

Borrowing to pay judgment

397(3)      If there is not sufficient money in a surplus or reserve fund to satisfy a judgment, the municipality must

(a) borrow sufficient money to pay the balance of the money owing; and

(b) subject to subsection (4), in its annual tax by-laws for the next year and later years, levy an additional tax sufficient to repay the amount borrowed.

Amount of tax

397(4)      A tax levied under clause (3)(b) must not exceed, in any one year, the greater of

(a) a rate of two mills on the portioned assessment of all taxable property in the municipality; and

(b) the minimum amount necessary to pay the interest and principal of the borrowing over the longest term for which the loan could be obtained.

Failure to pay judgment

398         Where a municipality fails, in whole or in part, to satisfy a judgment owed by it, the minister may do one or both of the following:

(a) request the Minister of Finance to pay the amount owing on the judgment to the judgment creditor and deduct the amount of the payment from any amount of money payable to the municipality by the government, including money payable under an agreement or an Act of the Legislature;

(b) request the Lieutenant Governor in Council to appoint a supervisor, administrator, or receiver under Division 6 (Municipalities in Financial Difficulties) of Part 6.

Effect of deduction

399         An amount of money paid to a judgment creditor and deducted by the Minister of Finance from money payable to the municipality by the government is deemed to have been paid to the municipality.

Liens against municipal property

400(1)      A judgment creditor of a municipality does not have and never had a lien or charge on land or personal property of the municipality unless the lien was created as a specific charge on the land or property.

Registration of judgment

400(2)      The registration of a certificate of judgment against a municipality in a land titles office, or any other place, for the purpose of collecting the judgment is void unless the judgment was made under a security agreement specifically charging the land or property.

Prohibition of execution against municipality

401         No execution, attachment or process of a similar nature shall be issued out of any court to enforce payment of money by a municipality under a judgment.

DIVISION 4

INDEMNIFICATION OF MEMBERS OF COUNCIL, MUNICIPAL EMPLOYEES, AND VOLUNTEERS

Definitions

402         In this Division,

"costs" means any costs, charges, fees and expenses, reasonably incurred in respect of a civil, criminal, or administrative action or proceeding, including an amount paid to settle an action or satisfy a judgment; (« frais »)

"municipal officer" means

(a) the chief administrative officer,

(b) a designated officer, and

(c) any other employee of the municipality; (« fonctionnaire municipal »)

"volunteer worker" means a voluntary member of a fire or ambulance service or local emergency response control group established by a municipality, or any other volunteer performing duties authorized by a municipality. (« travailleur bénévole »)

Protection from liability

403(1)      A member of a council or council committee, or a municipal officer or volunteer worker is not liable for any loss or damage suffered by a person by reason of anything said or done or omitted to be done by the member, officer or volunteer worker in good faith in the performance or intended performance of powers, duties or functions under this or any other Act.

No protection re defamation

403(2)      Subsection (1) is not a defence to an action in defamation.

No protection re municipality

403(3)      Subsection (1) does not relieve a municipality of liability to which it would otherwise be subject in respect of the actions of the persons referred to in subsection (1).

Indemnification on successful defence

404(1)      Subject to subsection (3), a municipality must indemnify a current or former member of a council or council committee, or a municipal officer or volunteer worker, or the heirs and legal representatives of such a person, for reasonable costs incurred in a civil, criminal or administrative action or proceeding commenced as a result of anything said or done or omitted to be done in the performance or intended performance of their functions, duties or powers if the person was substantially successful on the merits of the defence of the action or proceedings.

Discretion to indemnify

404(2)      Subject to subsection (3), the municipality may indemnify a current or former member of a council or council committee, or a municipal officer or volunteer worker, or the heirs and legal representatives of such a person, in whole or in part, for reasonable costs incurred in a civil, criminal or administrative action or proceeding commenced as a result of anything said or done or omitted to be done in the performance or intended performance of their functions, duties or powers if

(a) the person acted in good faith; and

(b) in the case of a criminal or administrative action or proceeding that is enforced by a monetary penalty, the person had reasonable grounds for believing the conduct in question was lawful.

Costs incurred under Conflict of Interest Act

404(3)      A municipality may indemnify a current or former member of a council or council committee, a municipal officer or volunteer worker, or the heirs and legal representatives of such a person, in whole or in part, for costs incurred in defending an application by or on behalf of the municipality under The Municipal Council Conflict of Interest Act only if the person, on making an application to the court, satisfies the court that he or she acted in good faith.

PART 13

MUNICIPAL EMPLOYEES PENSIONS

DIVISION 1

PENSIONS AND GRATUITIES

Retiring grant or annuity

405(1)      Where an employee of a municipality, while in its service,

(a) becomes incapable, through illness or infirmity of discharging his or her duties efficiently; or

(b) reaches retirement age and then ceases to be an employee;

and will not, in the judgment of the council, be reasonably provided for under section 406, the council may by by-law grant to the employee, on ceasing to be employed by the municipality,

(c) as a gratuity, an amount not exceeding the aggregate of the employee's salary or other remuneration during the last preceding three years of his or her service; or

(d) an annual retiring allowance of such amount as the majority of the members of the council consider reasonable in the circumstances,

(i) during the remaining years of the employee's life, or

(ii) during the remaining years between the employee's retirement and the date upon which he or she becomes entitled to a retirement pension under the Canada Pension Plan or a pension under the Old Age Security Act (Canada);

but in either case not exceeding 3/5 of the employee's annual salary or other remuneration calculated on the average over the last preceding three years of his or her service, and the retiring allowance may be payable semi-monthly or otherwise, as the council considers proper.

Repeal or amendment of by-law

405(2)      A by-law under subsection (1) may not be amended or repealed without the consent of the minister.

Definition

406(1)      In this section, "employee" means a person who

(a) is employed by a municipality; and

(b) meets the compulsory eligibility criteria for participation in a pension plan as set out in The Pension Benefits Act.

Pension plan required

406(2)      Every municipality must, by by-law, establish or participate in a pension plan for its employees.

Additional benefits

406(2.1)    In addition to pension benefits, a municipality may provide other benefits for employees,  their dependents or their survivors through the same or separate plans.

Plans before January 1, 1971

406(3)      Where before January 1, 1971 a municipality had complied with section 176 of The Municipal Act, as it then was, in respect of employees of the municipality, the municipality may with the written consent of the employees continue to comply with that section and not comply with this section.

Plan under Division 2

406(4)      Where a plan or scheme to provide pension or superannuation allowances for employees of municipalities is established under Division 2, participation in the plan or scheme by a municipality is in compliance with subsection (2).

Termination of pension plan

406(5)      A municipality must not terminate a plan established under this section, or cease to participate in a plan that it has participated in under this section, or pass a by-law to that effect, without the consent of

(a) the collective bargaining agent of the members of the plan who are also employees of the municipality, or if there is no collective bargaining agent, at least 2/3 of the members of the plan who are also employees of the municipality; and

(b) the board, as defined in section 407, if the board is in existence at the time of the proposed termination.

S.M. 1997, c. 44, s. 3; S.M. 1998, c. 33, s. 39.

DIVISION 2

MUNICIPAL EMPLOYEES BENEFITS PROGRAM

Definitions

407         In this Division,

"board" means The Municipal Employees Benefits Board continued under section 408; (« Commission »)

"board of trustees" means those persons appointed as trustees under a trust agreement; (« conseil de fiducie »)

"employee" means an employee as defined in subsection 406(1); (« employé »)

"fund" means the Municipal Employees Benefits Fund continued under section 409; (« Fonds »)

"plan" means the Manitoba Municipal Employees Pension Plan continued under section 409; (« Régime »)

"trust agreement" means an agreement described in subsection 410(2). (« accord de fiducie »)

S.M. 1997, c. 44, s. 4.

Board continued

408(1)      The Municipal Employees Benefits Board is continued as a corporation consisting of the following persons appointed by the Lieutenant Governor in Council:

(a) one person who is not a representative of either municipalities or employees, who must be the chairperson;

(b) two representatives of municipalities;

(c) two representatives of employees.

Powers of board

408(2)      The board shall have all the powers and duties it possessed immediately prior to the enactment of this Act and shall administer the plan in accordance with this Act.

Term of members of the board

408(3)      Each member of the board holds office for a term fixed by the Lieutenant Governor in Council and thereafter until his or her successor is appointed.

Application of Corporations Act

408(4)      The Corporations Act does not apply to the board, but the board has the capacity and, subject to this Act, the rights, powers and privileges of a natural person.

S.M. 1997, c. 44, s. 4.

Fund and plan continued

409          The fund and the plan are continued and nothing in this Act shall be deemed to wind up or terminate the plan or fund in whole or in part.

S.M. 1997, c. 44, s. 4.

Board may amend plan

410(1)      With the approval of the Lieutenant Governor in Council, the board may vary or amend the plan.

Trust agreement

410(2)      The two representatives of municipalities referred to in clause 408(1)(b), or their successors, may, on behalf of the municipalities participating in the plan, enter into a trust agreement with a board of trustees, which board of trustees shall be constituted so that the number of trustees representing members of the plan is not less than the number of trustees representing participating municipalities or associations of municipalities, or their agents.

Plan and fund administration after execution of trust agreement

410(3)      Upon execution of the trust agreement referred to in subsection (2),

(a) the assets of the fund shall vest in the board of trustees;

(b) the board of trustees shall administer the plan and fund in accordance with the trust agreement and The Pension Benefits Act; and

(c) the board shall cease to exist, and the Lieutenant Governor in Council shall have no power to administer, amend, vary or terminate the plan or fund.

Additional benefits

410(4)      In addition to pension benefits, the board of trustees may provide other benefits for employees, their dependants or their survivors through the same or separate plans or trust funds.

S.M. 1997, c. 44, s. 4.

Municipalities bound

411         All municipalities and their employees participating in the plan shall be bound by the plan and the trust agreement.

S.M. 1997, c. 44, s. 4.

Deposits to fund

412         All contributions of municipalities and employees under the plan must be paid to and deposited in the fund in accordance with the plan and the trust agreement.

S.M. 1997, c. 44, s. 4.

Plan membership

413         The board of trustees may extend plan membership to its employees.

S.M. 1997, c. 44, s. 4.

414 to 416  Repealed.

S.M. 1997, c. 44, s. 4.

PART 14

MISCELLANEOUS

REGULATIONS

L.G. in C. regulations

417(1)      The Lieutenant Governor in Council may make regulations

(a) respecting any matter that the minister considers is not provided for or is not sufficiently provided for in this Act;

(b) restricting the power or duty of a council to pass by-laws.

Retroactive regulation

417(2)      A regulation made under subsection (1) may be made retroactive to a date not earlier than the day this Act comes into force.

Time limitation on regulation

417(3)      A regulation made under subsection (1) is repealed on the earliest of

(a) the coming into force of an amendment that adds the matter to this Act;

(b) the coming into force of a regulation that repeals the regulation made under subsection (1); and

(c) two years after the regulation made under subsection (1) is made.

Regulations by minister

418(1)      The minister may make regulations

(a) for the purpose of subsection 164(5), respecting the maximum amount of money a municipality may transfer in a fiscal year from an accumulated surplus or a reserve fund established for a general purpose to an operating budget or capital budget;

(b) for the purpose of clause 180(1)(d), respecting the maximum amount of money a municipality may lend;

(c) for the purpose of clause 181(2)(g), authorizing investments;

(d) for the purpose of clause 232(2)(e), respecting terms, conditions and fees that may be imposed in respect of licences, permits and approvals and agreements related to licences, permits and approvals;

(e) for the purpose of subclause 236(1)(b)(ii), respecting fines and penalties;

(f) for the purpose of section 262 (municipal records), respecting the retention and disposition of municipal records;

(g) for the purpose of subsection 263(1) (municipal records to be provided on request), respecting municipal records to be kept at municipal offices;

(h) for the purpose of section 308, prescribing limitations on fees set on businesses in lieu of taxes;

(i) for the purpose of clause 343(1)(c), prescribing the annual rate of interest to be paid on excess taxes;

(j) for the purpose of section 344, prescribing limitations on discounts allowed for the prepayment of taxes;

(k) for the purpose of subsection 346(2), prescribing limitations on penalties set in respect of tax arrears;

(l) for the purpose of the definition "costs" in subsection 363(1), respecting administration fees payable to municipalities in respect of tax sales;

(l.1) for the purpose of clause 365(1)(b), establishing the criteria which make a property subject to sale by auction;

(m) for the purpose of clause 391(e), respecting criteria to be considered in determining a standard of care for protective fire services;

(n) respecting the form or content of anything required to be done by a municipality under this Act;

(o) defining words or phrases used in this Act or in a regulation for which no definition is given in this Act;

(p) enlarging or restricting the meaning of a word or expression used in this Act;

(q) respecting any other matter the minister considers necessary or advisable to carry out the intent and purpose of this Act.

Consultation with Municipal Advisory Committee

418(2)      Except in circumstances considered by the minister to be an emergency, the minister must in the formulation or review of regulations under this Act provide an opportunity for consultation with, and seek the advice and recommendations of, a committee to be appointed by the minister and to be known as the Municipal Advisory Committee.

S.M. 1999, c. 28, s. 16.

Publication is proof of compliance

419         Publication in The Manitoba Gazette of a regulation made under this Act is conclusive proof of compliance with any condition required to make the regulation.

NOTICE

Notice of a public hearing

420(1)      When this Act requires public notice to be given of a public hearing, the municipality must

(a) publish the notice at least twice in a newspaper or other publication having general circulation in the municipality, during the period starting 40 days before the hearing and ending seven days before it, and the publications being at least six days apart; and

(b) post the notice in the municipal office for at least 14 days in the period described in clause (a).

Content of the notice

420(2)      A notice of a public hearing under subsection (1) must set out

(a) the date, time and place of the public hearing;

(b) a general description of the matter to be considered;

(c) that the purpose of the hearing is to allow any interested person to make a representation, ask questions or register an objection; and

(d) that any information and documents concerning the matter and the procedures to be followed at the hearing are available for review at the municipal office or other place in the municipality.

Other public notices

420(3)      When this Act requires public notice of a matter other than a public hearing, the municipality must

(a) publish the notice at least once in a newspaper or other publication having general circulation in the municipality, at least seven days before any proposed action in respect of the matter is to be taken; and

(b) post the notice in the municipal office for at least 14 days .

Content of other public notices

420(4)      A notice under subsection (3) must set out

(a) a general description of the matter;

(b) the nature of any proposed action and when and where the action could be taken; and

(c) that any information and documents about the matter and the procedures to be followed concerning any proposed action are available for review at the municipal office or other place in the municipality.

Certification of public notice

420(5)      A certificate of a designated officer certifying that public notice has been given in accordance with this section is prima facie proof of the matters set out in the certificate and is admissible in evidence without proof of the appointment or signature of the person who signed it.

Service of notices and other documents

421(1)      Except when this Act provides otherwise, where a notice or other document is required to be given, sent to, or served on a person, service may be effected

(a) by delivering a copy of it personally; or

(b) by sending a copy of it to the person by registered or certified mail or by other type of mail, delivery or facsimile transmission or other type of communication facility, for which confirmation of the notice having been sent may be obtained.

Notice of public hearing

421(2)      When a municipality is required to give notice to a person about a public hearing, the notice must set out the same content, and be given at the same time, as public notice is given under subsections 420(1) and (3).

Posting of notice

421(3)      If for any reason notice cannot be given in accordance with subsection (1), notice may instead be given by posting it in the municipal office for at least 15 days.

Service of documents on a municipality

422         Any person may serve a notice or other document on a municipality

(a) by serving it personally on the chief administrative officer or the head of council; or

(b) by sending it by certified or registered mail to the chief administrative officer at the municipal office.

CERTIFIED COPIES OF MUNICIPAL RECORDS

Admissibility of certified copy in evidence

423(1)      A copy of a municipal record certified by a designated officer to be a true copy of the original record is, in the absence of evidence to the contrary, proof of the record.

Admissibility of record in converted form

423(2)      A copy of a municipal record that has been converted from one form to another and stored in accordance with the regulations is, in the absence of evidence to the contrary, proof of the record if a designated officer certifies that

(a) the record was converted and stored in accordance with the regulations; and

(b) the copy is a true copy of the record as converted.

Certificate

423(3)       The certificate of a designated officer is admissible in evidence without proof of the appointment or signature of the person who signed the certificate.

Judicial notice

423(4)      When a municipal by-law or resolution certified in accordance with this section is filed with the clerk of any court, the court must take judicial notice of it when an action is brought in the court.

Deemed change of certain terms

424         In any provision of an Act, regulation or by-law applicable to a municipality, a reference to a term listed in Column 1 of the following Table is deemed to be a reference to the corresponding term listed opposite in Column 2:

Table
Column 1 Column 2
clerk, municipal clerk, secretary, treasurer, secretary treasurer, or administrative officer chief administrative officer
mayor or reeve head of council
inspector, licence inspector designated officer
chief constable chief of police

PART 15

TRANSITIONAL PROVISIONS

Definitions

425         In this Part,

"former Municipal Act" means The Municipal Act, R.S.M. 1988, c. M225, as amended to the day before this Act comes into force; and (« ancienne loi sur les municipalités »)

"special Act" means the Acts referred to in section 426. (« loi spéciale »)

Continuation of certain Acts

426          The following Acts are continued to the extent that they are not inconsistent with this Act:

(a) The Brandon Charter, S.M. 1989-90, c. 71;

(b) The Flin Flon Charter, S.M. 1989-90, c. 72;

(c) The Portage la Prairie Charter, S.M. 1989-90, c. 77;

(d) The Thompson Charter, S.M. 1989-90, c. 83.

Towns, villages and cities continued as urban municipalities

427(1)      A municipality incorporated or continued as a town or village under the former Municipal Act or as a city under a special Act is continued under this Act as an urban municipality.

Rural municipalities continued as rural municipalities

427(2)      A municipality incorporated as a rural municipality under the former Municipal Act is continued under this Act as a rural municipality.

L.G.D.s continued as towns

428(1)      The local government districts of Churchill, Gillam, Grand Rapids and Lynn Lake are continued under this Act as urban municipalities, each under the name "The Town of [insert name]".

L.G.D.s continued as rural municipalities

428(2)      The local government districts of Alexander, Alonsa, Armstrong, Consol, Fisher, Grahamdale, Mountain, Park, Piney, Reynolds and Stuartburn are continued under this Act as rural municipalities, each under the name "The Rural Municipality of [insert name]".

Effect of continuation of municipality or L.G.D

429         A municipality or local government district that is continued as a municipality under this Act is deemed for all purposes to have been formed as a municipality under this Act.

Annexation in process under former Act

430         An application for annexation or amalgamation commenced under section 20 of the former Municipal Act but not completed when this Act comes into force is to continue under the former Municipal Act.

Councils of municipalities continued

431(1)      The council of a municipality referred to in section 427 is continued as a council under this Act.

Members continue as if elected under this Act

431(2)      Each member of the council of a municipality referred to in section 427 continues to hold office as if elected a member of the council under this Act.

Application of clause 91(d) and subsection 92(7)

431(3)      Clause 91(d) (municipal employees who are disqualified) and subsection 92(7) (employee elected as member of council or committee of L.U.D.) do not apply to an employee of a municipality who is a member of the council of the municipality or the committee of a local urban district in the municipality at the time this Act comes into force until the employee ceases to be a member of the council or committee.

S.M. 1998, c. 33, s. 40.

Elected committees and councils of L.G.D.s continued

432(1)      An elected committee or council of a local government district referred to in section 428 is continued as a council under this Act.

Members of committees and councils continued

432(2)      Each member of a committee or council continued under subsection (1) continues to hold office as if elected a member of the council under this Act.

Resident administrator of L.G.D.

433         The resident administrator of a local government district continued as a municipality under section 428 is deemed to have been appointed as the chief administrative officer of the municipality under this Act.

Continuation of unincorporated village districts

434(1)      An unincorporated village district formed under the former Municipal Act is continued under this Act as a local urban district.

Continuation of unincorporated urban districts

434(2)      An unincorporated urban district formed under The Local Government Districts Act is continued under this Act as a local urban district.

Committees of U.V.D.s and U.U.D.s continued

434(3)      The committee of an unincorporated village district referred to in subsection (1) or an unincorporated urban district referred to in subsection (2) is continued as the committee of a local urban district and, until the first general election following the coming into force of this section, consists of

(a) those persons who were members of the committee of the unincorporated village district or the unincorporated urban district immediately before the coming into force of this subsection; and

(b) a councillor appointed by the council of the municipality in accordance with section 112.

Members of committees continued

434(4)      Each member of a committee referred to in clause (2)(a) continues to hold office as if elected a member of the committee under this Act.

Effect of continuation of U.V.D.s and U.U.D.s

434(5)      An unincorporated village district or unincorporated urban district that is continued as a local urban district under this Act is deemed for all purposes to have been formed as a local urban district under this Act.

By-elections before first general election

434(6)       Despite anything in this Act, when the office of a member of a committee referred to in subsection (4) (in this subsection referred to as a  "member who holds office as if elected") becomes vacant before the first general election following the coming into force of this section, a by-election is not required if

(a) the committee has remaining at least two members who hold office as if elected; and

(b) a majority of the members then on the committee request, not later than 30 days after the vacancy occurs, that council not hold a by-election.

By-laws, resolutions, appointments and other decisions

435(1)      A by-law or resolution passed by a council or an appointment or other decision made by or in respect of a municipality under the former Municipal Act or a special Act, or under a provision of another Act amended or repealed by this Act, continues with the same effect as if it had been passed or made under this Act.

Organizational by-law and procedures by-law

435(2)      The council of each municipality must pass an organizational by-law and a procedures by-law in accordance with sections 148 (organizational by-law) and 149 (procedures by-law) within six months after the coming into force of this Act.

Licences, permits, approvals and authorizations

436         Licences, permits, approvals and authorizations issued under by-laws or resolutions made under the former Municipal Act or a special Act, or under a provision of another Act amended or repealed by this Act, continue as if they had been issued or made or under this Act.

Agreements and contracts

437         The agreements and contracts of a municipality under the former Municipal Act or a special Act, or under a provision of another Act amended or repealed by this Act, that are in force immediately before the coming into force of this Act are continued as if they were made under this Act, subject to any provision of this Act that affects them.

438         Repealed.

S.M. 2004, c. 2, s. 31.

Funds and reserves under former Act

439         Where money has been paid into or required to be kept in a particular fund or a reserve fund under the former Municipal Act, the fund is continued and must be administered in accordance with this Act.

Borrowing

440         Nothing in this Act affects a borrowing made under the former Municipal Act or a special Act.

Continuation of tax and penalty

441         A tax and a penalty in respect of a tax imposed before the coming into force of this Act continues with the same effect as if imposed under this Act.

Tax rolls and tax notices

442         A tax roll and a tax notice prepared before the coming into force of this Act continue with the same effect as if prepared under this Act.

Tax sales and redemptions

443         Where land within a municipality is sold for taxes before the coming into force of this Act, the provisions of the former Municipal Act respecting the rights, powers and obligations of the municipality, the tax purchaser and the person who owned the land before the sale continue to apply in respect of the land until the period for the redemption of the land provided for under that Act has expired.

Application of former Municipal Act to City of Winnipeg

444         Despite the repeal of the former Municipal Act, the provisions of that Act continue to apply to The City of Winnipeg to the extent that the former Act is made applicable to The City of Winnipeg by that Act or The City of Winnipeg Charter, but subject to the provisions of this Act that are expressly stated to apply to The City of Winnipeg.

S.M. 2002, c. 39, s. 535.

Transitional regulations

445         The Lieutenant Governor in Council may make regulations

(a) respecting the transition or conversion to this Act of anything from the former Municipal Act, a special Act or any other Act amended by this Act; and

(b) to deal with any difficulty or impossibility resulting from this Act or the transition to this Act from the former Municipal Act, a special Act or any other Act amended by this Act.

PART 16

446 to 477  

NOTE: These sections contained consequential amendments to other Acts, which amendments are now included in those Acts.

PART 17

REPEAL, C.C.S.M. REFERENCE, COMING INTO FORCE

Repeal

478         The Municipal Act, R.S.M. 1988, c. M225, is repealed.

C.C.S.M. reference

479         This Act may be cited as The Municipal Act and referred to as chapter M225 of the Continuing Consolidation of the Statutes of Manitoba.

Coming into force

480         This Act comes into force on a day fixed by proclamation.

NOTE: S.M. 1996, c. 58  was proclaimed in force January 1, 1997.

File 1: s. 1 to 249 (Parts 1 to 7)
File 2: s. 250 to 480 (Parts 8 to 17)

 

 
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