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S.M. 1992, c. 13
The Municipal Assessment Amendment Act
(Assented to June 24, 1992)
HER MAJESTY, by and with the advice and consent of the Legislative Assembly of Manitoba, enacts as follows:
The Municipal Assessment Act is amended by this Act.
Section 1 is amended by renumbering it as subsection 1(1) and by adding the following after subsection (1):
Interpretation of "mines or minerals"
For greater certainty, for the purposes of the definition of "real property" in subsection (1), "mines or minerals" includes sand, gravel, crushed stone and rock.
Section 3 is repealed and the following is substituted:
Sections 8, 28 to 30 and 32 to 34 do not apply to The City of Winnipeg.
Subsections 9(1) and(2) are repealed and the following is substituted:
In making a general assessment, the assessor shall make assessments of all assessable property in the province in accordance with this Act.
When general assessment to be made
A general assessment shall be made in 1994 and in every third year thereafter.
Application of general assessments
Subject to section 13, a general assessment applies to the year in which it is made and to the two years following that year.
Application of l990 general assessment
Subject to section 13, the general assessment for l990 applies for four years from and including l990.
Subsection 17(1) is amended by striking out "in relation to the reference year".
Subsection 22(1) is amended by repealing clause (b) of the French version and by substituting the following:
(b) ils appartiennent à une université ou sont utilisés par une université;
Clause 22(1)(j) is amended by striking out ", but not including a residence owned or used by a college named in subclauses (i) to (v)".
Subsection 57(2) is repealed and the following is substituted:
Notice of appeal to Municipal Board
An appellant shall, not later than 21 days after the day on which a copy of an order is sent to the appellant under subsection 54(5), file a copy of the order and a notice of appeal with the Municipal Board.
The notice of appeal referred to in subsection (2) must
(a) set out the roll number and legal description or address of the assessable property that is the subject of the appeal;
(b) state whether the appeal is in respect of land or buildings, or both; and
(c) set out the grounds on which the appeal is made.
Subsection 57(6) is repealed and the following is substituted:
A notice under subsection (5) must set out
(a) the name of the appellant and the names of the other parties to the appeal;
(b) the roll number and legal description or address of the assessable property to which the appeal relates; and
(c) the scheduled date, time and place of the hearing of the appeal.
Subsection 57(7) is amended by adding "in each community established under subsection 35(1) of The City of Winnipeg Act in which the property, in respect of which the appeal is made, is located" after "community committee office".
Subsection 59(6) is amended by striking out "an appellant" and substituting "a property owner" and by striking out "the appellant" and substituting "the property owner".
Subsection 62(2) is amended
(a) in that part of the section preceding clause (a), by striking out "54(6)" and substituting "54(5)"; and
(b) by repealing clause (b) and by substituting the following:
(b) naming as respondents
(i) the parties on the application for revision from which the appeal arises, and
(ii) the City Assessor or the Provincial Municipal Assessor, as the case may be.
Clause 62(3)(b) is amended by adding "and, if the judge is of the opinion that special circumstances warrant, such additional period as the judge may consider appropriate" after "days".
Subject to subsection (2), this Act comes into force on the day it receives royal assent.
Coming into force: sections 3 and 5
Sections 3 and 5 are deemed to have come into force on January 1, l990.