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C.C.S.M. c. M226

The Municipal Assessment Act

PART 1
INTERPRETATION
1 (1) Definitions
(2) Interpretation of "mines or minerals"
PART 2
APPLICATION
2 Act governs assessments
3 City of Winnipeg exempted
PART 3
ADMINISTRATION
4 Provincial Municipal Assessor
5 (1) Duties of Provincial Municipal Assessor
(2) Repealed
(3) Powers of Provincial Municipal Assessor
(4) P.M.A. may appoint assessors
(5) Directions of P.M.A. apply to assessors
6 (1) Regulations by Lieutenant Governor in Council
(1.1) Regulations re varying portions
(2) Regulations by minister
(3) Retroactive regulations for 1990
7 (1) Certification of assessments by minister
(2) Certification as Act of Legislature
8 Levy for assessment costs
PART 4
ASSESSMENT PROCESS
9 (1) General assessments
(2) When general assessment to be made
(2.1) Application of general assessments
(2.2) Repealed
(3) Annual assessment rolls after 1990
(4) Repealed
(5) Effect of delivery of assessment rolls
(6) Notice of an assessment
(6.1) Community revitalization property breakdown
(7) Conservation property breakdown
(8) "Conservation land"
10 Property in boundary highways
11 (1) Name in which property assessed
(2) Assessment of right, interest or estate
(2.1) Non-profit occupying community hall etc.
(3) Improvement assessed against occupier
(4) Property leased from railway
(4.1) Winnipeg Airports Authority Inc.
(4.2) Application
(5) Improvements included in assessment
(6) Classification of properties
(7) Allocating assessed values
12 (1) Adding real owners to rolls
(2) Application to add name to rolls
(3) Municipal administrator to make entry on rolls
13 (1) Amending assessment rolls
(2) Application for amendment
(3) Change in ownership amendment
(4) Same conditions and requirements apply
(5) Amendments apply in subsequent years
(6) Notice of an amendment
(7) Conservation property breakdown
(8) "Conservation land"
14 (1) P.M.A. may amend rolls
(2) City Assessor may amend rolls
(3) Notice, revision and appeal re corrections
15 (1) Errors do not affect validity
(2) Revision rights reserved
15.1 (1) Revisions by agreement
(2) Form and content of agreement
(3) Effect of agreement
(4) Supplementary taxes not affected by agreement
(5) Public registries of agreements
(6) Copy to municipality
(7) Amendment and correction process saved
16 (1) Assessor may request information
(2) Time to provide information and declaration
(3) Inquiries at land titles offices by assessor
(4) Information provided not binding on assessor
(5) Cemetery statement on lots or plots
PART 5
ASSESSMENTS
17 (1) Assessment at value
(2) Farm Property: farming purposes
(3) Repealed
(4) Farm Property assessed value
(5) Change in use tax payback
(6) Endorsement on tax certificate
(7) Lien on land and collection
(8) Farm Property assessment regulations
(9) Repealed
(10) Easements and rights-of-way
(11) Reserve for private roadway
(12) Roadway reserves for several parcels of land
(13) Occupier interest value
(14) Portioned values to be used
(15) Business assessment on annual rental value
(16) Determination of annual rental value
18 Presumption of validity of assessment
19 Assessing the value of a railway roadway, pipeline or gas distribution system
PART 6
LIABILITY TO TAXATION
Real Property
20 Liability to taxation
21 Real property general exemptions
22 (1) Real property partial exemptions
(1.1) Exemption for sports or recreational facility on university land
(1.2) Application of subsection (1.1)
(2) Farm improvements exemption
(3) Airport improvements exemption
23 (1) Exemption from school taxes
(2) Farm Property exemption
(3) Community revitalization property
24 Contiguous land exemption
25 (1) Right, interest or estate of occupier
(2) Occupiers of Crown land
26 (1) Proportionate building tax exemption
(2) Proportionate land tax exemption
(3) Hospital building exemption
27 Contiguous land to multiple exemptions
PART 7
BUSINESS AND PERSONAL PROPERTY TAXATION
BUSINESS PROPERTY
28 By-law for business assessments
29 Levy of business taxes by councils
30 Business tax exemptions
Personal Property
31 (1) Mandatory personal property assessments
(2) By-law for personal property assessments
(3) Personal property assessments
(4) Personal property tax exemptions
(5) Personal property rate of taxation
32 (1) Business tax on cable television service
(2) "Gross revenue"
(3) Repealed
(4) Annual report of gross revenues
33 (1) Subsection 32(1) business tax replaces usual tax
(2) Business premises tax payable
34 (1) Copy of by-law to Provincial Municipal Assessor
(2) By-law continues in force
PART 8
REVISION AND APPEAL
Board of Revision
35 (1) Appointment of board of revision
(2) Presiding member of board of revision
(3) Term of office of board members
(4) Appointment of secretary
36 (1) Duties of a board of revision
(2) Rules of practice
37 Protection of board members
38 (1) Designation of board panels
(2) Presiding officer of panel
(3) Panel has powers of a board
(4) More than one panel sitting
39 Quorum of board or panel
40 Compensation
Revision Process
41 (1) Annual sittings of boards of revision
(2) Secretary to give notice of sittings
(3) Content of notice of sitting
(4) Method of giving notice of sitting
42 (1) Application for revision
(2) No revision re railway roadway, pipeline or gas distribution system
43 (1) Application requirements
(2) Assessor's request to increase assessed value
(3) Notice of request to increase assessed value
44 (1) Notice of sitting to parties
(2) Repealed
45 (1) Notice of rescheduled sitting
(2) Adjournments of sittings
46 (1) Absence of party at revision hearing
(2) Board may dismiss where applicant absent
(3) Assessor to attend revision hearings
47 (1) Party may testify or call witnesses
(2) Subpoena powers of secretary
(3) Board may call witnesses
(4) Service of subpoena, summons or order
48 Failure of witness to appear: penalty
49 (1) Attendance money entitlement
(2) Liability for attendance money
50 (1) Testimony under oath or affirmation
(2) Administration of oath or affirmation
51 (1) Recording of evidence
(2) Liability for cost of recording
52 Board may view property
53 (1) Burden of proof on assessor
(2) Burden of proof on applicant
(3) Burden of proof for non-cooperation
54 (1) Order by board or panel
(2) No order on matters not put at issue
(2.1) Increase in assessed value
(3) No change if fair and just relation
(3.1) Effect of providing inconsistent information
(3.2) Effect of providing no information
(4) Panel report to board
(5) Mailing of board or panel order
(6) Board report to council
(7) Revision of assessment roll by assessor
(8) Revising the assessed value of a community revitalization property
55 (1) Revised assessment rolls final
(2) Amendment process saved
Appeal Process
56 (1) Appeal to Court of Queen's Bench
(2) Appeal to Municipal Board
(3) Simultaneous appeals
(4) New hearing on appeal
(5) Right of appeal lost
57 (1) Appeal procedure to Municipal Board
(2) Notice of appeal to Municipal Board
(2.1) Contents of notice
(3) Filing fee on appeal
(4) Appeal fee refund
(5) Municipal Board to set appeal hearing with notice
(5.1) Board may assist in resolution
(6) Notice of appeal hearing
(7) Posting of notice of appeal hearing
(8) Assessor may seek increase in assessed value
(9) Assessor's notice of request to increase assessed value
58 Assessors to attend appeal hearings
59 (1) Adjournment of appeal hearings
(2) Municipal Board Act powers apply
(3) Appeal hearing in absence of party
(4) Dismissal if appellant fails to appear
(5) Burden of proof on appeals
(6) Burden of proof for non-cooperation
60 (1) Order by Municipal Board
(1.1) No hearing necessary with agreement
(1.2) No order on matters not at issue in an appeal
(1.3) Increase in assessed value
(2) No change by Board if fair and just relation
(2.1) Effect of providing inconsistent information
(2.2) Effect of providing no information
(3) Board may direct assessments redone
(4) Directions on assessments to be redone
(5) Reassessment as of before delivery of rolls
(6) Same conditions and requirements apply
(7) Reassessments apply in subsequent years
(8) P.M.A. and City Assessor to be heard
61 (1) Mailing of order of Board
(2) Revision by municipal administrator
(3) Revising the assessed value of a community revitalization property
62 (1) Appeal to Court of Queen's Bench
(2) Content of appeal documents, parties
(3) 28-day limitations
63 (1) Appeal to Court of Appeal
(2) Leave to appeal
(3) Apply for leave within 30 days
(4) Notice
(5) Court of Appeal decision final
PART 9
MISCELLANEOUS AND TRANSITIONAL
64 Offence and penalty
65 (1) Repeals
(2) Application of repealed statutes
66 Existing enactments and by-laws
67 Pre-1990 assessment proceedings
68 Phase-in of tax increase or decrease
69 Reference in C.C.S.M.
PART 10
CONSEQUENTIAL AMENDMENTS
70 to 97
PART 11
COMING INTO FORCE
98 (1) Retroactive: January 1, 1990
(2) January 1, 1991

 

 
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