Home| Updated to: July 22, 2008 This is not an official version. |
Search this Act Information table |
C.C.S.M. c. M225
The Municipal Act
| Table of Contents | Regulations |
| Sections: 1 - 124 | 125 - 249 | 250 - 381 | 382 - 480 |
PART 8
CORPORATE POWERS
DIVISION 1
GENERAL POWERS
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.
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.
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.
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.
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.
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.
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.
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
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.
258(3) A council may adopt a strategic plan for economic development in the municipality.
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
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.
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.
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.
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
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.
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.
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, and fees in lieu of business taxes imposed for municipal purposes under Part 10 (Powers of Taxation). (« taxes municipales »)
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.
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.
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.
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.
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).
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.
DIVISION 3
FIRE PROTECTION SERVICES AND POLICE 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.
265 Fire protection services may be provided by a fire protection force comprised wholly or partly of volunteers.
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.
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.
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
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.
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.
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.
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.
273 to 278 Repealed.
279 Repealed.
280 and 281 Repealed.
DIVISION 5
PHYSICALLY DISABLED PERSONS' PARKING
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.
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.
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.
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.
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.
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.
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).
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.
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.
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.
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.
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.
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
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.
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.
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.
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.
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.
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.
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.
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
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 »)
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.
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.
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.
300(1) No later than August 31 of each year, a municipality must prepare a tax roll in a form approved by the minister.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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
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.
304(2) A municipality must file with the minister by June 15 a copy of each by-law made under subsection (1).
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
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.
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.
306(2) A municipality's business tax rate cannot exceed 15%.
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
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.
DIVISION 4
LOCAL IMPROVEMENTS AND SPECIAL SERVICES
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
320(6) Subsections 319(2) and (3) apply to notices of objection under subsection (5).
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).
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.
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.
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.
327(1) If supplementary taxes are imposed, the municipality must send a supplementary tax notice to the taxpayer.
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.
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.
DIVISION 6
AMUSEMENT TAX
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 »)
330(1) A council may by by-law impose taxes on the admission price.
330(2) A by-law under subsection (1) may set different rates for different categories of amusement or places of amusement.
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.
331 A council may accept money in lieu of tax on the admission price to a place of amusement from its owner or operator.
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
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.
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.
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.
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.
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.
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.
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
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 »)
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.
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.
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.
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.
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.
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
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.
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.
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.
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.
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.
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.
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.
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
348 In this Division, "goods" includes chattels and growing crops.
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.
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.
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.
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.
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.
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.
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.
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.
355(2) Seized crops may be sold at current market prices without notice and without holding a public auction.
356(1) Seized goods, other than growing crops, may be sold only by public 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.
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.
357(2) An application under subsection (1) may be made without notice.
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.
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.
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
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.
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.
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.
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 p