.png){kind=small}
S.M. 1985-86, c. 46
An Act to amend The Municipal Assessment Act and Various Other Acts of the Legislature
(Assented to July 11, 1985)
HER MAJESTY, by and with the advice and consent of the Legislative Assembly of Manitoba, enacts as follows:
AMENDMENTS TO THE MUNICIPAL ASSESSMENT ACT
Section 1 of The Municipal Assessment Act, being chapter 33 of the Statutes of Manitoba, 1970 (chapter M226 of the Continuing Consolidation of the Statutes of Manitoba) (hereinafter in this Part referred to as "the Act"), is amended
(a) by adding thereto, immediately after clause (a.1) thereof, the following clause:
(a.2) "board of revision" means those persons appointed by a council under Part III as the board of revision;
(b) by adding thereto, immediately after clause (c) thereof, the following clause:
(c.1) "council" means the council of a municipality and includes
(i) the local committee or council of a local government district, and
(ii) in the case of a municipality for which an administrator has been appointed as provided in Division VI of Part VIII of The Municipal Act, that administrator;
and
(c) by adding thereto, immediately after clause (1) thereof, the following clause:
(l.1) "secretary" means the secretary of a board of revision, or if no secretary has been named, the clerk;.
Clause 12(4) (d) of the Act is repealed and the following clause is substituted therefor:
(d) the board of revision appointed under Part III shall annually sit as provided in this Act to revise the assessment made by the Provincial Municipal Assessor.
Subsection 17(2) of the Act is amended
(a) by striking out the word "court" in the 7th line thereof and substituting therefor the word "board";
(b) by striking out the word "board" in the 7th line thereof and substituting therefor the words "Municipal Board"; and
(c) by striking out the word "court" in the last line thereof and substituting therefor the word "board".
Subsection 24(5) of the Act is amended by striking out the words "council of the municipality as a court" in the 2nd line thereof and substituting therefor the word "board".
Subsection 24(6) of the Act is amended by striking out the words "council of the municipality sitting as a court of revision or to the board" in the 3rd line thereof and substituting therefor the words "board of revision or to the Municipal Board".
Subsection 26(9) of the Act is amended by striking out the words "council of the municipality as a court" in the 2nd line thereof and substituting therefor the word "board".
Subsection 26(10) of the Act is amended by striking out the words "council of the municipality sitting as a court of revision or to the board" in the 3rd line thereof and substituting therefor the words "board of revision or to the Municipal Board".
Subsection 26(11) of the Act is repealed and the following subsection is substituted therefor:
A pipeline company may appeal a decision of the board of revision as to the valuation of the property of the company, to the Municipal Board in accordance with the provisions of Part IV.
Subsection 30(3) of the Act is repealed and the following subsection is substituted therefor:
Certain farm dwellings subject to tax.
Where the net income of
(a) the owner; or
(b) the tenant; or
(c) the lessee;
who resides in a dwelling that is situated on land as mentioned in subsection (2), from grain growing, raising or keeping farm stock, growing nursery stock or market gardening, is less than the net income of that owner, tenant or lessee from other sources;
(d) subsection (2) does not apply to that dwelling; and
(e) that dwelling is not exempt from taxation.
Secs. 35, 36, 37 and 40 rep. and sub.
Section 35, the headings "PART III" and "REVISION OF ASSESSMENT" immediately preceding section 35, and section 36, subsection 37(2) and section 40 of the Act are repealed and the following sections are substituted therefor:
At least once in each 5 consecutive years the assessor shall, after enquiry and aided by such information as is available, make a valuation of all property in the municipality that is liable to assessment according to his best judgment and enters the valuations in an assessment roll to be prepared annually in a form approved by the Provincial Municipal Assessor, but any failure by the assessor in making the valuations and entries at least once in each 5 consecutive years does not invalidate, and shall be deemed never to have invalidated, the assessment rolls of the municipality or any tax rolls based thereon.
Completion of assessment rolls.
The general assessment roll, the personal property assessment roll and the business assessment roll of a municipality for any year shall be completed as early as practicable and shall be subject to revision as hereinafter provided.
Upon completion of the assessment rolls, of a municipality, the assessor shall deposit them in the office of the clerk of the municipality.
Assessor to send notice of assessment.
After the assessment rolls have been completed, the assessor shall, in every case in which the assessment in respect of any person or property is in any year increased or is a new assessment, send by mail to each person who or whose property is assessed, or to his agent, a notice in the form prescribed by the Provincial Municipal Assessor.
Sections 41 to 68 of the Act are repealed and the following sections and headings are substituted therefor:
BOARD OF REVISION
Appointment of board of revision.
The council shall, in each year, by resolution appoint a board of revision consisting of not less than 3 members, some or all of whom may be members of council.
Unless a member sooner dies, resigns or is removed from office, each member of a board of revision shall hold office for a term of not more than 1 year; but a member may be reappointed to the board of revision.
The board of revision shall each year upon the completion of the assessment rolls, sit to hear complaints and to revise the assessment rolls.
Protection of members of board of revision.
Every member of a board of revision appointed under section 36 has the like protection and privileges, in case of any action brought against the member for anything done or omitted to be done by the member in the execution of the duties of the member, as given to or conferred upon a judge of the Court of Queen's Bench.
The board of revision shall be presided over by a presiding officer chosen by the council from among the members of the board of revision.
Board of revision may designate members to hear complaints.
The board of revision may, by order, appoint groups of 3 or more of its members to hear complaints designated in the order; and while so acting, each group of members has, except as herein otherwise provided, all the powers and duties of the board of revision.
Two or more groups may sit at the same time.
Where 2 or more groups of members are appointed under subsection (2) the groups may sit and hear complaints at the same time.
Board of revision approval decisions.
Each group appointed under subsection (2) shall report all its decisions to the full board of revision; and no decision shall have any force or effect until approved by the full board of revision.
A majority of the members of the board of revision constitutes a quorum; and a majority of the members of a group appointed under subsection (2) constitutes a quorum for that group.
Members appointed to the board of revision who do not receive remuneration as members of council may be paid such compensation for their services as the council may, by by-law, provide.
REVISION OF ASSESSMENT
Notice of sitting of board of revision.
Upon completion of the assessment rolls, the secretary shall annually at least 30 days before the first sitting of the board of revision give public notice stating
(a) that the assessment rolls have been deposited in the office of the secretary and are open to public inspection;
(b) that the board of revision will sit to hear complaints on the dates, times and places set out in the notice; and
(c) that persons desiring to complain against the assessment may apply to the board of revision in accordance with section 42.
Notice to contain text of sec. 42.
The public notice mentioned under section 39 shall have reproduced in full therein, the text of subsections 42(1) and (2).
The notice shall
(a) be posted in a conspicuous location in the municipal offices building and, in The City of Winnipeg, also in the community committee offices;
(b) be published in at least 2 issues of a newspaper having general circulation in the municipality but in the case of The City of Winnipeg shall be published in at least 1 issue of each local daily newspaper having a general circulation in that city; and
(c) be published in such other manner as council may require.
Complaints to the board of revision.
Any person, including the assessor, may apply to the board of revision in the form of a complaint for a revision of the assessment rolls affecting the assessment of that person's own property or that of another person respecting any one or more of the following matters :
(a) the amount of the assessment;
(b) the liability to taxation;
(c) the classification of property; and
(d) whether 2 or more premises are under one general management.
The complaint shall be in writing, shall state the grounds and nature of the complaint, shall describe the property that is the subject thereof and shall be served upon the secretary at least 10 days before the first date of sitting of the board of revision.
The secretary shall give notice of the date, time and place of the sitting of the board of revision by mail to every person who serves a complaint on the secretary under subsection (2).
Notice to person complained against.
In case of a complaint by one person against another person's assessment the secretary shall mail, within 4 days after the expiration of the time within which complaints may be served, to that other person or to that person's agent, a notice stating the nature of the complaint and the date, time and place of hearing by the board of revision.
Where no complaint is served on the secretary within the time prescribed under subsection 42(2), no complaint shall be considered or heard by the board of revision.
The board of revision shall meet at the appointed date, time and place and shall examine each of the assessment rolls and hear and determine the complaints duly filed.
The board of revision may adjourn the hearing of any or all complaints.
Hearing in absence of parties.
Where notice has been given as required by section 42, the board of revision may hear and determine a complaint whether or not the complainant or party against whose assessment the complaint is made, is present.
The secretary shall give the assessor written notice of the date, time and place of the hearing of each complaint by the board of revision; and the assessor shall attend those hearings.
Power to give or call evidence.
Any party to a complaint or that party's agent, and the assessor, may give evidence or call evidence at any hearing by the board of revision.
A party to a complaint may obtain from the secretary a subpoena requiring the attendance of witnesses to give evidence relating to the matters in question in any complaint to be heard by the board of revision.
Board of revision may call witnesses.
The board of revision may by order require the attendance of witnesses and may require any witness to give evidence or produce documents, including books and papers of any kind, relating to the matters in question in any complaint.
Penalty for failure of witness to comply.
A person, whether or not a party to the complaint, who has been served with a subpoena or order of the board requiring the person to attend before the board and produce all documents in that person's possession or power relating to the matters in question, or such documents as may be specifically mentioned, and who without just excuse fails to attend at the time and place specified in the subpoena or order or refuses to give information or produce documents that are required, is guilty of an offence and liable on summary conviction to a fine of not more than $100.00 and in addition where the person is the complainant, to have the complaint dismissed.
A person required to attend the hearing of a complaint who is not a party thereto is not required to attend unless the person is paid a witness fee on the Court of Queen's Bench scale; and such fee shall be paid by the party obtaining the subpoena or, in the case of a board order to attend, by such party as may be determined by the board of revision.
All evidence before the board of revision shall be given under oath or affirmation which shall be administered by the secretary or by a member of the board of revision.
The board of revision may order that proceedings or the evidence of any witness be recorded by a reporter appointed by it and the cost of that reporter's services in taking such evidence and in transcribing 1 copy thereof may be ordered by the board of revision to be paid by any of the parties to the complaint.
The board of revision may view the property which is the subject of a complaint.
In the hearing of a complaint by the board of revision the burden of proof is on the assessor except where the complaint relates to liability to taxation in which case the burden of proof is on the complainant.
Decision of the board of revision.
After the completion of the hearing of a complaint, the board of revision may confirm, raise or lower the assessment, change the classification or tax liability or make any other changes to the subject assessment roll as the circumstances may require and as may seem just and expedient.
No change if fair and just relation to other property.
Notwithstanding any of the provisions in this or any other Act of the Legislature, the board of revision shall not vary the amount of the assessment if the amount at which the property is assessed bears a fair and just relation to the amount at which other property in the municipality is assessed.
Board may recommend new assessment.
The board of revision may in its decision recommend that a new assessment be made of the whole municipality or any part thereof which includes the property which is the subject of the complaint; and if a new assessment is made, the comments of the board of revision with respect to inequities shall be considered by the assessor.
A copy of the decision of the board of revision with respect to each complaint shall be mailed to
(a) each of the parties to the complaint;
(b) the assessor; and
(c) the clerk.
The copy of the decision of the board of revision mailed to each complainant shall be accompanied by a statement of the complainant's right to appeal to The Municipal Board or the Court of Queen's Bench, as the case may be, and of the procedure to be followed on appeal.
Alteration of assessment rolls.
Upon receiving a copy of the decision of the board of revision, the secretary shall make the relevant changes, if any, to the assessment rolls.
As soon as each assessment roll has been examined and all complaints have been determined, the board shall report to the council.
No change except on complaint.
No change in the assessment rolls shall be made except upon complaint following due notice as required by this Act.
Correcting errors and omissions.
Notwithstanding any other provision of this Act, the Provincial Municipal Assessor or The City Assessor appointed under The City of Winnipeg Act, as the case may require, may, at any time, correct errors and omissions in an assessment roll.
The assessment rolls as finally approved by the board of revision shall, except as amended on appeal, be in force and be valid and binding on all parties concerned, notwithstanding any defect or error in the rolls, or any defect, error or misstatement in the notice required, or any omission to deliver, publish or transmit such notices, or anything required to be done that has not been done within the specified time.
Any person including the assessor may appeal a decision of the board of revision
(a) to The Municipal Board where the appeal is with respect to any one or more of the following matters
(i) the amount at which the property is assessed,
(ii) the classification of the property, and
(iii) whether 2 or more premises are under 1 general management; and
(b) to the Court of Queen's Bench where the appeal is with respect to the liability to taxation.
Appeals under clauses 4(a) and (b) may be initiated simultaneously but The Municipal Board may in its discretion defer its hearing of any appeal under clause (a) until the appeal to the Court of Queen's Bench and any appeal therefrom has been heard and decided.
Procedure on appeal to The Municipal Board.
The procedure on an appeal to The Municipal Board is as follows :
(a) The appellant shall, within 21 days after the date of mailing of the notice of decision of the board of revision, serve upon or send by registered or certified mail to the clerk of the municipality a written notice of appeal setting out the grounds of appeal.
(b) The appellant's notice of appeal shall be accompanied by payment of costs in the amount specified in the regulations; and that payment shall be taken into account by The Municipal Board in dealing with the costs of the appeal.
(c) Upon expiry of the time for receiving notices of appeal, the clerk shall forthwith forward to The Municipal Board a copy of each notice of appeal received.
(d) The Municipal Board shall, upon receiving copies of the notices of appeal, appoint a date, time and place for hearing the appeals and shall so notify the clerk.
(e) The clerk shall mail notice of the date, time and place of the hearing to all parties affected thereby, including the assessor; and in the notice to any party appealed against shall state the grounds of the appeal.
(f) The clerk shall post in a conspicuous location in the municipal offices building and, in The City of Winnipeg, in the community committee offices a notice containing
(i) the names of all the appellants and any parties appealed against, (ii) a description of the subject property,
(iii) a brief statement of the grounds of appeal in each case, and (iv) the date, time and place at which the appeal will be heard.
The assessor shall attend the hearing of an appeal before The Municipal Board.
The Municipal Board shall sit at the appointed date, time and place to hear the appeal but the hearing may be adjourned from time to time until all evidence has been heard and the appeal determined.
Powers under The Municipal Board Act.
In hearing and determining an appeal The Municipal Board has all the power and authority under The Municipal Board Act.
Hearing in absence of parties.
Where notice has been given as required by section 57, The Municipal Board may hear and determine an appeal whether or not the appellant or party against whom it is made is present.
In an appeal before The Municipal Board the burden of proof is on the assessor.
After having heard an appeal, The Municipal Board may by order confirm, raise or lower the assessment, change the classification of the property or make any other changes to the assessment roll as the circumstances may require and as may seem just and expedient.
No change if fair and just relation to other property.
Notwithstanding any of the provisions in this or any other Act of the Legislature, The Municipal Board shall not vary the amount of the assessment if the amount at which the property is assessed bears a fair and just relation to the amount at which other property in the municipality is assessed.
The Municipal Board may, upon hearing an appeal, order the assessor to make a new assessment of the whole municipality or any part thereof which includes the property which is the subject of the appeal and may specify in its order a date before which the assessment shall be completed; and the assessor in making the new assessment shall consider any comments by The Municipal Board with respect to inequities.
In the meantime The Municipal Board shall determine the appeal and may confirm, raise or lower the assessment.
Upon an appeal from a decision of the board of revision, The Municipal Board may re-open the whole question of the assessment and may correct any omission or error in the assessment rolls.
Upon deciding an appeal The Municipal Board shall forthwith mail or otherwise deliver a copy of its order together with reasons therefor to
(a) each of the parties to the appeal;
(b) the assessor; and
(c) the clerk.
Alteration of assessment rolls.
Upon receiving a copy of the order of The Municipal Board, the clerk shall make or cause to be made the corresponding changes, if any, to the assessment rolls.
Any person, including the assessor, may appeal the order of The Municipal Board to the Court of Appeal on the grounds and in the manner set forth in The Municipal Board Act.
Procedure on appeal to Queen's Bench.
The procedure on an appeal to the Court of Queen's Bench respecting liability to assessment shall be as follows :
(a) The appellant shall within 21 days after the date of the mailing of the notice of the decision of the board of revision file an Originating Notice of Motion in the Court of Queen's Bench setting forth the grounds of appeal.
(b) In addition to the appellant, the parties to the Originating Notice of Motion shall include the municipality in which the property is located and any other interested persons and, where the municipality is other than The City of Winnipeg, the Provincial Municipal Assessor.
(c) The appellant shall, within 7 days after the date on which the Originating Notice of Motion is filed, serve either personally or by registered or certified mail, a copy thereof upon each of the parties thereto.
(d) The Originating Notice of Motion shall be set down for hearing not less than 14 days and not more than 28 days after the date upon which it is filed in the Court of Queen's Bench.
(e) Hearing of the Notice of Motion may be adjourned for up to 28 days, and for such additional period as the Court of Queen's Bench under special circumstances may permit.
(f) The Court shall determine the matter within 28 days after the date upon which the hearing is completed.
Where the Originating Notice of Motion has not been filed within the required 21 day period the right of appeal under section 65 shall be conclusively deemed to have been waived.
Any party, including the assessor, may appeal the decision of the Court of Queen's Bench to the Court of Appeal in accordance with the rules of practice of the Court of Appeal.
Court of Appeal decision final.
Every decision of the Court of Appeal upon an appeal under section 65 or subsection 67(1) is final.
Alteration of assessment rolls.
The appellant shall forward a copy of any decision of the Court of Queen's Bench or the Court of Appeal to the clerk who shall thereupon make or cause to be made the corresponding changes, if any, to the assessment rolls.
Sections 75 and 76 of the Act are repealed and the following section is substituted therefor:
Application of Parts III and IV to revision of business assessment roll.
Parts III and IV apply with respect to the revision of the business assessment roll.
AMENDMENTS TO THE MUNICIPAL ACT
Clause 2(1) (mm) of The Municipal Act, being chapter 100 of the Statutes of Manitoba, 1970 (chapter M225 of the Continuing Consolidation of the Statutes of Manitoba) (hereinafter in this Part referred to as "the Act"), is amended by striking out the word "court" in the 2nd line thereof and substituting therefor the word "board".
Subsection 114(1) of the Act is amended by striking out the word "court" in the 2nd line thereof and substituting therefor the word "board".
Subsection 758(8) of the Act is amended by striking out the word "court" in the 3rd line thereof and substituting therefor the word "board".
Subsecs. 758(9) to (13) rep. and sub.
Subsections 758(9) to (13) of the Act are repealed and the following subsection is substituted therefor:
Application of Parts III and IV of Municipal Assessment Act.
Parts III and IV of The Municipal Assessment Act apply with respect to additions to the tax rolls made under this section.
AMENDMENT TO THE MUNICIPAL BOARD ACT
Subsection 60(1) of The Municipal Board Act, being chapter M240
of the Revised Statutes, is amended by striking out the words "Subject to The Municipal Assessment Act" in the 1st line thereof.
AMENDMENTS TO THE LOCAL GOVERNMENT DISTRICTS ACT
Section 9.1 of The Local Government Districts Act, being chapter L190 of the Revised Statutes, is repealed and the following section is substituted therefor:
Appointment of board of revision.
Notwithstanding The Municipal Assessment Act, the minister may appoint 1 or more persons to sit as a board of revision in respect of assessments in a local government district; and every person so appointed has all the powers and shall perform all the duties and functions of a board of revision under The Municipal Assessment Act.
Where more than one person is appointed under subsection (1) to sit as a board of revision, a majority of those persons is a quorum of the board.
AMENDMENTS TO THE BRANDON CHARTER
Section 52 of The Brandon Charter, being chapter 95 of the Statutes of Manitoba, 1939 (hereinafter in this Part referred to as "the Act"), is repealed and the following section is substituted therefor:
Parts III and IV of The Municipal Assessment Act apply to the City of Brandon.
Section 61 of the Act is repealed and the following section is substituted therefor:
Revision of business assessment rolls.
Parts III and IV of The Municipal Assessment Act apply to the revision of the business assessment rolls of the City of Brandon.
AMENDMENT TO THE PORTAGE LA PRAIRIE CHARTER
Secs. 161, 162, and subsecs. 163(1) and (2) rep.
Sections 161, 162 and subsections 163(1) and (2) of The Portage la Prairie Charter, being chapter 33 of the Statutes of Manitoba 1907 are repealed.
AMENDMENTS TO THE CITY OF WINNIPEG ACT
Clause 1(d) of The City of Winnipeg Act, being chapter 105 of the Statutes of Manitoba, 1971 (hereinafter in this Part referred to as "the Act"), is amended by striking out the words "pursuant to the powers hereinafter contained" in the 2nd and 3rd lines thereof and substituting therefor the words and figures "in accordance with the provisions of Part III of The Municipal Assessment Act".
Subsection 158(16) of the Act is amended by striking out the words "as hereinafter provided" in the 4th line thereof and substituting therefor the words and figures "in accordance with the provisions of Part IV of The Municipal Assessment Act".
Subsection 158(17) of the Act is amended by striking out the word and figures "section 187" in the 3rd line thereof and substituting therefor the words and figures "Part IV of The Municipal Assessment Act".
Subsection 173(2) of the Act is amended by striking out the words "as hereinafter provided" in the 4th line thereof and substituting therefor the words and figures "in accordance with the provisions of Part IV of The Municipal Assessment Act".
Subsection 173(3) of the Act is amended by striking out the word and figures "section 187" in the 3rd line thereof and substituting therefor the words and figures "Part IV of The Municipal Assessment Act".
Sub-cl. 176(1)(c)(iii) rep. and sub.
Sub-clause 176(1) (c) (iii) of the Act is repealed and the following sub-clause is substituted therefor:
(iii) The notice of appeal shall be in writing, shall state the grounds and nature of the complaint, shall describe the business property that is the subject thereof, and generally the appeal shall be heard according to the rules of procedure which apply to the hearing of appeals from assessments as specified by Part IV of The Municipal Assessment Act.
Sub-cl. 176(1)(c)(v) rep. and sub.
Sub-clause 176(1) (c) (v) of the Act is repealed and the following sub-clause is substituted therefor:
(v) The provisions of Part IV of The Municipal Assessment Act relating to appeals from the board of revision, apply mutatis mutandis to decisions of the board under this clause.
Section 180 of the Act is amended by striking out the words "as hereinafter provided" in the 3rd line thereof and substituting therefor the words and figures "in accordance with the provisions of Part IV of The Municipal Assessment Act".
Secs. 186 to 218 rep. and sub.
Sections 186 to 218 of the Act are repealed and the following section is substituted therefor:
Parts III and IV of The Municipal Assessment Act apply to The City of Winnipeg with respect to the revision of assessment rolls.
Subsection 219(1) of the Act is amended by adding thereto, immediately after the word "Act" in the 1st line thereof, the words "or in any other Act of the Legislature".
Sub-clause 223(3) (b) (ii) of the Act is amended
(a) by adding thereto, immediately after the word "complaint" in the 3rd line thereof the word "and"; and
(b) by striking out the words "and shall specify the amount or classification deemed correct" in the 4th and 5th lines thereof.
Subsection 223(6) of the Act is amended by striking out the words
"this Act" in the 1st line thereof and substituting therefor the words and figures "Part IV of The Municipal Assessment Act".
Section 223 of the Act is further amended by adding thereto, immediately after subsection (6) thereof, the following subsections:
No building assessment where land taxes paid.
No assessment shall be made or taxes levied in respect of any building or part thereof by virtue of its having been in existence during any particular year if the tax collector has certified to any person under clause 292(1) (a) that the taxes on the land on which the building or part thereof is situated have been paid in full for that year.
No tax increases without notice.
Notwithstanding the power of the City Assessor to correct errors or omissions, no change, addition or correction shall be made which has the effect of rendering any person liable for increased taxes or for taxes in respect of property or premises in respect of which that person was not theretofore liable, without such person having been given reasonable notice, as directed by the board of revision and an opportunity of being heard; and any such hearing shall be conducted and the decision of the board in the matter shall be given and be subject to further appeal in the same way in all respects as in the case of appeals against the assessment brought as provided under Part IV of The Municipal Assessment Act.
Subsection 385(2) of the Act is amended by striking out the words and figures "Part VII of this Act" in the 6th line thereof and substituting therefor the words and figures "Part IV of The Municipal Assessment Act".
35This Act comes into force on the day it receives the royal assent.