S.M. 1987-88, c. 4
An Act to amend The City of Winnipeg Act
(Assented to April 10, 1987)
HER MAJESTY, by and with the advice and consent of the Legislative Assembly of Manitoba, enacts as follows:
The City of Winnipeg Act, being Chapter 105 of the Statutes of Manitoba, 1971, is amended by adding immediately after subsection 152(9) the following subsections:
Notwithstanding any other provision of this Act or any other Act, the council may by by-law, solely for the tax years 1987, 1988 and 1989, limit the amount of any increase in taxation which council determines has resulted from a general reassessment on separately assessed parcels of property or within such classes of property as are designated by the by-law and on such terms and conditions as are set out in the by-law.
Where in any year the amount of taxes is reduced under subsection (10), the council may in that year charge the amount by which the taxes have been reduced to the current budget.
The Act is further amended by adding immediately after section 186 the following section:
Notwithstanding any provision of The Municipal Assessment Act, this Act or any other Act, all persons may appeal their 1987 property assessment to the board of revision by filing a complaint in accordance with subsection 42(2) of The Municipal Assessment Act with the secretary of the board not later than 105 days after the last notice of assessment resulting from the general reassessment has been mailed by the City under section 182.
The secretary of the board of revision shall give notice of the date fixed under subsection (1) in accordance with sections 40 and 41 of the Municipal Assessment Act.
Any person who, prior to the coming into force of this section, has appealed the 1987 property assessment and whose appeal has not been heard by the board of revision may proceed with the appeal at the time originally fixed for the hearing of the appeal or may have the appeal adjourned to a date to be fixed by the board of revision that is at least 10 days after the last day set for filing complaints under subsection (1).
This Act comes into force on the day it receives the royal assent.