S.M. 1989-90, c. 10
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| PART 7
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| ASSESSMENT
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| 162
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| 163
| Definitions
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| (1) to (4)
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| (5)
| Tax rate on agricultural land
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| (6) to (10)
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| 165(1)
| Personal property taxable
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| (2)
| Stock and implements, held in common
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| 166 to 171
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| 172(1)
| Utility companies' property
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| (2)
| Tax levies
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| (3) and (4)
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| 173 and 174
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| BUSINESS ASSESSMENT
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| 175
| Definitions
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| 176(1)
| All businesses to be assessed
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| (2)
| Exception
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| (1)
| Annual rental value
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| (2)
| Basis of annual rental value
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| (3)
| Determining annual rental value
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| (4)
| Validity of business assessment
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| 178(1)
| Sub-tenants and assessment
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| (2)
| Liability of owner for business tax
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| (3)
| Partnerships
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| 179(1)
| Specific exemptions
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| (2)
| Filling stations
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| (3)
| Advertising signs and billboards
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| (4)
| Telephone companies
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| (5)
| Power companies
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| (6)
| Gas distribution system
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| (7)
| Cable TV service
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| (8)
| Cables leased from Crown for TV
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| (9)
| Report of revenues
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| (10)
| Effect of cable tax
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| 180(1)
| Business tax
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| (2)
| Annual business tax rate by-law
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| (3)
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| (4)
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| 180.1
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| 181(1)
| Roll prepared every four years
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| (2)
| Form of roll
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| 182(1)
| Premises occupied for part of year
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| (2)
| Refund
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| (3)
| Business starting after new year
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| (4)
| Tax calculation for part of year
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| LICENCE IN LIEU OF BUSINESS TAX WHERE PREMISES ASSESSED
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| 183(1)
| Exemption where licence issued
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| (2)
| Licence where no business tax levied
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| (3)
| Penalty for licence arrears
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| (4)
| Right of appeal
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| (5)
| Notice of appeal and hearing
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| (6)
| Decision and written reasons
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| (7)
| Appeal from board
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| (8)
| Payment or refund
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| (9)
| Collection of licence fee
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| LICENCE IN LIEU OF BUSINESS TAX WHERE NO ASSESSMENT
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| 183.1(1)
| Power to require licence
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| (2)
| Licence inspector to have powers of tax collector
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| (3)
| Advertisement or announcement is evidence
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| INFORMATION FOR ASSESSOR, AND INSPECTION BY ASSESSOR
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| 184 and 185
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| 186
| Assessor may inspect premises
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| REALTY AND BUSINESS ASSESSMENT ROLLS
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| 187
| Completed rolls subject to revision
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| 188
| Certification of rolls
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| 189
| Notice of new assessment
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| 190
| Consolidation is not new assessment
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| 191
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| 192
| Defects do not invalidate
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| 193(1)
| Inspection of assessment rolls
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| (2)
| Information for previous years
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| 194
| Other remedies not affected
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| 195
| Revision of assessment rolls
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| 195.1(1)
| Adjustment of business tax on reassessment
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| (2)
| Limitation on by-law under subsection (1)
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| 196
| Definitions
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| 197(1)
| Business improvement zone
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| (2)
| Notice to business
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| (3)
| Notice of objection
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| (4)
| Sufficiency
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| 198(1)
| Management board
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| (2)
| Removal from management board
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| 199(1)
| Objects of the board
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| (2)
| Power of the board
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| 199.1
| Committee of council
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| 200(1)
| Budget meeting
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| (2)
| Notice
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| (3)
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| (4)
| Budget considered at committee meeting
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| (5)
| Notice of meeting
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| (6)
| Notice of objection
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| (7)
| Sufficiency
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| (8)
| Approval of estimates
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| (9)
| Expenditures of monies
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| (10)
| No indebtedness
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| (11)
| Unexpended funds
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| 201(1)
| Business improvement zone levy
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| (2)
| Collection of levy
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| 202(1)
| Annual report
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| (2)
| Auditor
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| 203
| Alteration of boundaries
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| 204(1)
| Rolls valid and binding
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| (2)
| Close of assessment roll
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| 205
| Last revised assessment roll
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| PART 8
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| COLLECTION OF REALTY AND BUSINESS TAXES
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| 206(1)
| Preparation of realty tax roll
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| (2)
| What tax roll shall contain
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| (3)
| General tax roll may be in two parts
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| (4)
| Tax collector to issue notice
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| (5)
| Form of tax roll
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| (6)
| Definition of terms
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| 207(1)
| Business tax is debt due to city
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| (2)
| Rolls provable in court
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| (3)
| Proof of tax roll
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| (4)
| Prima facie evidence
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| (4.1)
| Definition of "copy"
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| (5)
| Tax rolls to be given to collector
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| 208(1)
| Additions and alterations in rolls
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| (2)
| Adding assessable buildings
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| (3)
| Notice of change in tax
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| (4)
| Board of Revision to hear complaints
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| (5)
| Limitation of action
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| (6)
| Appeal from Board of Revision
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| (7)
| No assessment where certificate
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| (8)
| No tax increases without notice
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| 209(1)
| By-laws re payment of taxes
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| (2)
| By-law may specify purpose of instalment
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| (3)
| Restriction on discounts
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| (4)
| Application of prepayment
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| 210(1)
| Mailing of tax notice
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| (2)
| Form of notice
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| (3)
| To whom notice sent
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| (4)
| Contents of notice
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| (5)
| Entry of date of notice
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| 210.1
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| 211(1)
| Non-payment of taxes after notice
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| (2)
| Warrant may issue directing seizure
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| (3)
| Bailiff to take possession and sell
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| (4)
| Rights of debtor
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| 212(1)
| Application
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| (2)
| Council may set penalties
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| (3) and (4)
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| (5)
| Penalty applies in spite of appeals
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| 213
| Application of tax arrear payments
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| 214
| Where land in tax arrear subdivided
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| 215
| Where plans of subdivision cancelled
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| 216(1)
| Accrued taxes a special lien
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| (2)
| Lien not defeated
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| 217(1)
| Lien for business tax
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| (2)
| Priority in bankruptcy
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| (3)
| Lien for business tax
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| (4)
| Goods and chattels liable
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| (5)
| Sale of business
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| 218
| Sheriff to pay taxes on notice
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| 219
| Personal property of bankrupt liable
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| 220
| Wages to have priority
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| 221
| Evidence of tax debt
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| 222
| What property may be levied on
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| 223(1)
| Assets insufficient to cover tax
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| (2)
| Each day's breach a separate offence
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| 224(1)
| Lessee required to pay rent to city
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| (2)
| Effect of payment by tenant
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| (3)
| Action to recover rent
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| (4)
| Other methods of collecting tax
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| 225(1)
| Insurance monies applied to taxes
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| (2)
| Application of insurance monies
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| (3)
| Limitation on insurance monies
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| (4)
| Insurer to notify tax collector
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| 225.1(1)
| Building not to be removed if taxes unpaid
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| (2)
| Transfer of taxes
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| 226
| Taxes imposed on January 1
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| 227(1)
| Distress and sale for taxes
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| (2)
| Sale and right of seizure
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| (3)
| Business tax not charge on land
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| (4)
| Goods on assignment or for storage
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| (5)
| Levy to be made by tax collector
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| (6)
| Notice of sale
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| (7)
| Sale at public auction
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| (8)
| Right of entry of seizing officer
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| (9)
| Disposal of surplus monies from sale
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| (10)
| Surplus payable on demand
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| 228
| Goods offered to public competition
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| 229(1)
| Distress not mandatory
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| (2)
| Application re alleged default
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| (3)
| Order of restitution, etc.
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| (4)
| No further assessment appeal
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| 230(1)
| List of land for tax sale
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| (2)
| Mayor to authenticate list
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| (3)
| Lands to be advertised and sold
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| 231(1)
| No further enquiry
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| (2)
| List of tax sale lands prepared
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| (3)
| Time for advertising
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| (4)
| Contents of advertisement
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| (5)
| Description of land in advertisement
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| 232(1)
| Where sale shall take place
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| (2)
| Sale of land vested in Crown
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| (3)
| Omission from list
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| (4)
| Redemption of land improperly sold
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| (5)
| Effect of redemption
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| (6)
| Redemption of lots assessed together
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| (7)
| Adjourned sale
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| (8)
| Land to be sold to highest bidder
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| 233(1)
| Offer to sinking fund trustees
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| (2)
| Certificate of treasurer
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| (3)
| Schedule annexed to certificate
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| SCHEDULE
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| (4)
| Schedule amended as parcels redeemed
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| 234(1)
| Land may be sold in parcels
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| (2)
| Sale of subdivided land
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| (3)
| Lots assessed in parts
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| 235(1)
| Land sold for less than amount due
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| (2)
| Owner must pay full arrears
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| (3)
| Purchaser to receive purchase money
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| (4)
| City may purchase at tax sale
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| (5)
| Prior right of city to purchase
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| (6)
| Notice to indicate intention
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| (7)
| Purchase money need not be paid
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| (8)
| Selling certificate of sale
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| (9)
| Continuing liability to assessment
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| 236(1)
| Purchaser to pay arrears and costs
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| (2)
| When balance to be paid
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| (3)
| Certificate given where balance paid
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| (4)
| Certificate evidence of payment
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| 237
| Resale
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| 238(1)
| Certificate of treasurer
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| (2)
| Certificate modified
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| (3)
| Certificate may be assigned
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| (4)
| Rights of assignee
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| (5)
| Tax purchaser to assign rights
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| (6)
| Person having right to assignment
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| (7)
| Evidence to be submitted
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| (8)
| Amount payable
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| (9)
| Assignment of tax sale certificate
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| (10)
| Application to court
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| (11)
| Notice to third person
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| (12)
| Order of judge
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| 239(1)
| Purchaser has rights of an owner
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| (2)
| Right to pay taxes
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| 240(1)
| Right to enter unoccupied land
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| (2)
| Proceedings to collect for waste
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| 241
| Statement to be signed by purchaser
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| 242
| Remission of taxes
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| 243(1)
| Return made to district registrar
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| (2)
| District registrar may provide form
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| 244(1)
| Grant of certificates, and fee
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| (2)
| Liability of district registrar
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| (3)
| Liability of city
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| 245(1)
| Redemption of land sold at tax sale
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| (2)
| Accrued taxes to be collected
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| (3)
| Arrears subsequent to tax sale
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| (4)
| Treasurer to give certificate
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| 246
| Certificate in duplicate
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| 247
| Date of sale
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| 248
| Rights of purchaser cease
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| 249
| Notice of redemption
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| 250
| Payment to applicant entitled
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| 251
| Land redeemed sold to sinking fund
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| 252
| Sales set aside
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| 253
| Treasurer's return
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| 254
| Validity of certain facts
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| 255(1)
| Redemption before issue of title
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| (2)
| District registrar may issue title
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| (3)
| Payment of later taxes
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| (4)
| Redemption by instalments
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| (5)
| Provisions of agreement
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| (6)
| Copy of agreement to L.T.O.
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| (7)
| Certificate of redemption to L.T.O.
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| (8)
| Effect of default under agreement
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| (9)
| Where redemption not complete
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| (10)
| Power to assign tax sale certificate
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| (11)
| Saving
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| 256
| Proceedings after redemption
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| 257(1)
| Registrar to pay balance
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| (2)
| Money not subject to attachment
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| 258
| Title to land by tax sale
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| 259(1)
| Tax purchaser's title application
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| (2)
| City or sinking fund may sell
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| (3)
| Title to assignee
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| (4)
| Evidence of assignment
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| (5)
| Sale of portions
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| (6)
| Certificate filed in L.T.O.
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| (7)
| Service by registered mail
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| THE REAL PROPERTY ACT AND THE CITY OF WINNIPEG ACT LAND TITLES OFFICE,
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| (8)
| Effect of mailing notice
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| (9)
| When title may issue to city
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| (10)
| No action for damages
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| (11)
| Extension of time for application
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| 260
| Withdrawal of application
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| 261(1)
| Issue of title
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| (2)
| Onus on previous owner
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| 262
| Registrar not obliged to enquire
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| 263
| District registrar to proceed
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| 264
| Several parcels in one application
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| 265
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| 266(1)
| Taxes accruing after sale
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| (2)
| Dist. Reg. to collect arrears
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| 267
| Title indefeasible
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| 268(1)
| Building restriction covenants
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| (2)
| City may remove caveats
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| (3)
| Notice required
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| 269(1)
| Account of surplus tax sale funds
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| (2)
| Treasurer to make yearly statement
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| 270(1)
| Obtaining balances in tax sales fund
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| (2)
| Service of notice of petition
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| (3)
| Payment into court
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| (4)
| Fees paid to district registrar
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| (5)
| Claimant failing liable for costs
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| 271(1)
| Money may be apportioned
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| (2)
| Person entitled to apply
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| (3)
| City protected by order
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| 272
| Estoppel
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| 273
| Tax sale funds forfeited
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| 274
| Grounds of setting aside tax sale
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| 275(1)
| Notice of suit to set aside tax sale
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| (2)
| Permanent improvements
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| 276
| Indemnity where land improperly sold
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| 277(1)
| Tax collector to provide statement
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| (2)
| Fee
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| (3)
| Endorsement on statement
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| (4)
| Fee for statement without certificate
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| (5)
| Where land not subdivided
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| (6)
| Certificate binding on city
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| 278
| Limitation of action against city
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| 279
| Where taxes paid by mistake
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| 280
| Acts by finance department
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