S.M. 2002, c. 39: Table of Contents

S.M. 2002, c. 39

The City of Winnipeg Charter Act

Sections: 1 - 127 | 128 - 282 | 283 - 450 | 451 - 539
Section Table of Contents
PART 7
FINANCIAL ADMINISTRATION
DIVISION 1
BUDGETS
283 Fiscal year
284(1) Annual operating budget
(2) Capital budget and forecast
(3) Manner and form
285(1) Content of operating budget
(2) Expenditures not to exceed revenues
286 Content of capital budget and capital forecast
287 Grants to city
DIVISION 2
EXPENDITURES
288(1) Expenditures
(2) Expenditures before budget adopted
(3) Expenditures for purposes not set out in budget
289(1) Reserve funds
(2) Definition of "financial institution"
(3) Investment of reserve funds
(4) Restriction on use of reserve funds
DIVISION 3
INVESTMENTS
290 Investment of money
291(1) Financial agreements
(2) Policy for financial agreements
(3) Changes in the policy must be approved
DIVISION 4
BORROWING
292 Definition of "relevant sinking fund account"
GENERAL AUTHORITY
293 Temporary borrowing
294(1) Long-term borrowing authority
(2) Approval of Minister of Finance required
(3) Details in application
(4) Consideration by Minister of Finance
295(1) Reference to Municipal Board
(2) Report of Municipal Board
296 Notification to city
297 Borrowing must complies with conditions
CITY SECURITIES
298(1) Powers and duties of chief financial officer re city securities
(2) Terms and conditions of city securities
(3) Other powers respecting city securities
(4) No preferences
299(1) Chief financial officer to report
(2) Payments under city securities
(3) Application re obligation to levy and raise amounts
(4) Payments into sinking fund
300(1) Policy for variable interest rate securities
(2) Changes in the policy must be approved
301(1) Use of money received
(2) Money not required
(3) Reduction of levies etc.
(4) Full amount recoverable
302 Refinancing city securities
303(1) Consolidating securities by-laws
(2) Contents of by-law
SINKING FUNDS
304(1) Limitation on use of sinking funds
(2) Deficiency in sinking fund
305 Chief financial officer's duties re sinking funds
306(1) Management of sinking funds
(2) Payments from sinking fund account
(3) Surpluses in sinking fund account
307(1) Establishment of Sinking Fund Committee
(2) Powers and duties of Sinking Fund Committee
(3) Chief financial officer may not delegate
FOREIGN CURRENCIES
308(1) Borrowing in foreign currencies
(2) Calculation of amount
LIABILITY
309(1) Restrictions
(2) Unused borrowing authority may be rescinded
310 Liability on local improvement securities
311 Defect in form
MISCELLANEOUS
312 Application of section 86 of Municipal Board Act
313 Evidence respecting city securities
FINANCIAL STATEMENTS
314 Annual financial statements
PART 8
ASSESSMENT, TAXATION AND OTHER LEVIES ON PROPERTY
315(1) Definitions
(2) Definitions in Municipal Assessment Act apply
DIVISION 1
ASSESSMENT
BUSINESS ASSESSMENT
316(1) Municipal Assessment Act applies
(2) All businesses to be assessed
(3) Exception
317 Specific exemptions
318(1) Annual rental value to include cost of services
(2) Basis of annual rental value
(3) Determining annual rental value
319(1) Subtenants and assessment
(2) Filling stations
(3) Gas distribution system
LICENCE IN LIEU OF BUSINESS TAX
320(1) By-law requiring licence
(2) Collection of licence in lieu fees
MOBILE HOME LICENCES
321(1) By-law requiring licence of mobile homes
(2) No licence for tourists
(3) Collection of mobile home licence fees
ADJUSTMENTS IN BUSINESS TAX
322(1) Adjustment of business tax on reassessment
(2) Limitation on by-law under subsection (1)
UTILITY CORPORATIONS' PROPERTY
323(1) Utility corporations' property assessments
(2) Liability of corporation for other tax
324 Telephone companies
ASSESSMENT ROLLS
325(1) Completion of assessment rolls
(2) Form of rolls
326 Certification of rolls
327 Defects do not invalidate
328 Assessment rolls valid and binding
REVISION OF ASSESSMENT
329 Rolls subject to revision
330(1) Change in taxes payable
(2) Change in tax after revision
VARYING PORTIONS
331 Regulations re varying portions
DIVISION 2
TAXATION
LIABILITY FOR TAXES
332(1) Liability for real property taxes
(2) Liability for business tax or fee
(3) Liability of owner for business tax
(4) Partnerships
(5) Joint liability
(6) Business tax not a charge on real property
LIABILITY OF CITY FOR TAXES
333(1) Exemption from taxation
(2) Agreements regarding taxes
(3) Taxes payable in certain cases
IMPOSING TAXES
334(1) Fixing property, personal and business tax rates
(2) Fixing local improvement and frontage tax rates
(3) By-laws re payment of taxes
(4) By-law may specify purpose of instalment
(5) Restriction on discounts
(6) Application of prepayment
335 Taxes imposed on January 1
TAX ROLLS
336 Preparation of tax rolls
337(1) Tax rolls may be combined
(2) Tax roll may be combined with assessment roll
338 Form of rolls
339 Content of tax roll
340(1) Cancellation or reduction of taxes
(2) Amended tax notice
(3) Refunds
(4) Period of refunds
341(1) Supplementary taxes
(2) Rates of supplementary taxes
(3) Period of supplementary taxes
(4) Liable for supplementary taxes only while owner
342 Supplementary tax notice
343(1) Validity of tax rolls
(2) Adjustments to tax rolls
TAX NOTICES AND COLLECTION
344(1) Issuing tax notices
(2) Entry of date of notice
(3) Material with tax notices
TAXES RE SUBDIVISIONS
345(1) If land in tax arrears subdivided
(2) If plans of subdivision cancelled
TAXES PAID BY MISTAKE
346 Refund and charging
CANCELLATION OF TAXES
347 Council may cancel taxes
PENALTIES AND INTEREST
348(1) Council may set penalties
(2) Collection of penalties
(3) Penalty applies in spite of appeal
349 Interest on refunds
DIVISION 3
COLLECTION OF TAX ARREARS AND DEBTS
GENERAL
350 Payments on tax arrears
351(1) Collection remedies
(2) Debt owing to city
(3) Evidence of taxes payable
352(1) Tax certificate
(2) Certificate binding
LIENS FOR TAXES
353(1) Special lien on land and improvements
(2) Special lien on personal property
(3) No registration and priority of lien
(4) No lien on land for business tax etc.
(5) No lien on goods on consignment or in storage
354(1) Priority in bankruptcy
(2) Personal property of bankrupt liable
DISTRAINT AND SALE OF PERSONAL PROPERTY
355 Sale or distraint for lien under subsection 353(2)
356(1) Distress and sale for taxes
(2) Sale and right of distraint
(3) Distress and sale to be by tax collector
(4) Right of entry of person levying distress
357(1) Restriction on distraint
(2) Where subsection (1) not to apply
358(1) Persons in possession to pay taxes
(2) Distraint for real property taxes
(3) Exception
359 Acknowledgment
360 Release not to prejudice city
361 Limit on liability for distrained property
362(1) Sale of distrained goods
(2) Notice of sale
363(1) Proceeds of sale of seized property
(2) Where person entitled not known
364(1) Application to court re seizure
(2) Order on application
MISCELLANEOUS REMEDIES
365 Assets insufficient to cover taxes
366(1) Building not to be removed if taxes unpaid
(2) Transfer of taxes
367(1) Tenant required to pay rent to city
(2) Effect of payment by tenant
368 Action by tenant to recover taxes paid
369(1) Insurance money applied to taxes
(2) Limitation on application of subsection (1)
(3) Application of insurance money
(4) Insurers to notify tax collector
DIVISION 4
TAX SALES FOR REAL PROPERTY TAXES
370 Definitions
371 Land liable to tax sale
372 Description of land
373 Tax arrears list
374 Preliminary steps to tax sale
375 Where title vested in Crown
376(1) First notice to registered owner
(2) Second notice to registered owner
(3) Manner of giving notice
377(1) Prior right of city to purchase
(2) Purchase money not needed
378(1) Sale by auction
(2) Auction may be adjourned
(3) Where bidder doesn't pay immediately
379 Restriction on bidders
380 Return to district registrar
381 Purchaser to pay all unpaid taxes
382(1) Tax sale certificate
(2) Modified certificate
383(1) Statement of payment of balance
(2) Where balance not paid
384(1) Rights of tax purchaser
(2) Right of city to enter unoccupied real property
385(1) Assignment of tax sale certificate
(2) Rights of assignee
(3) Tax purchaser may be required to assign
(4) Priorities of rights
(5) No requisition to person with prior right
(6) Application to court
REDEMPTION THROUGH CITY
386(1) Redeeming by payment to city
(2) Actions on redemption
(3) Payment without tax sale certificate
387 Continuing assessment and taxation
388 When rights of tax purchaser cease
REDEMPTION THROUGH LAND TITLES OFFICE
389 Return to L.T.O.
390 Redeeming by payment to district registrar
391(1) District registrar's duties
(2) Money not subject to attachment
392 Payment by city to tax purchaser
REDEMPTION BY INSTALMENTS
393(1) Authority for instalments
(2) Copy of agreement to district registrar
(3) Agreement not to affect other remedies
(4) Default under agreement
(5) Power of city to assign tax sale certificate
(6) Effect of agreement on tax purchaser
TRANSFER OF TITLE
394(1) Tax purchaser's application for title
(2) How application to be treated
(3) Failure to make application
395(1) Notice to interested persons of application for title
(2) Contents of notice
(3) Proof of service
(4) Directions for substitutional service
(5) Compliance with directions
(6) Fixing date of service
396 Persons entitled to redeem
397(1) Issue of title
(2) Validity of title
398(1) District registrar not obliged to inquire
(2) No action against district registrar
399 Withdrawal by city
CHANGING BUILDING RESTRICTION COVENANTS
400(1) Effect on building restriction covenants
(2) Notice of by-law
PROCEEDS OF TAX SALE
401(1) Surplus proceeds
(2) Priority of claims to excess
(3) Proceeds of a tax sale to city
(4) Excess not paid out
SETTING ASIDE TAX SALE
402(1) Grounds for setting aside tax sale
(2) Where sale set aside
403 Action to set aside tax sale
MISCELLANEOUS
404 Forms and fees for land titles office
405 Application of Real Property Act
DIVISION 5
LOCAL AND DISTRICT IMPROVEMENTS
406 Definitions
LOCAL IMPROVEMENTS
407(1) Determination of real property benefited
(2) Different determination for different improvements
408 Initiation of local improvement
409(1) Notice of proposal
(2) Property not fronting on improvement
(3) Contents of notice
(4) When notice and hearing not required
410(1) Where city's real property benefited
(2) Where real property benefited is exempt
411 Effect of objections
412(1) By-law authorizing local improvement
(2) Calculating local improvement taxes
(3) Exceptional cases
413(1) Appeal in exceptional cases
(2) Powers on appeal
(3) Adding real property for local improvement
(4) Notice to owner
414 Determining local improvement taxes
415 Cost borne by city
416 Effect of subdivisions and other property changes
417 Improvement in middle of street
418 Eligible costs
419 Adjustment for property needed for improvement
420 Additional charges
421(1) Reconstruction of private works
(2) Costs collected in same manner
422(1) Consolidated by-laws
(2) Provisions of consolidating by-law
423(1) Power to defer charges
(2) Notice of deferment
424 Commuting charges
425 Collection of local improvement taxes
LOCAL IMPROVEMENT DISTRICTS
426(1) Initiation of district proposal
(2) Contents of district proposal
427 Referral to committee
428(1) Action by council after hearing
(2) Notice of proposed by-law
(3) Contents of notice
429 Effect of objections
430(1) District improvements by-laws
(2) Methods of levying
(3) Entire cost paid by local improvement taxes
431 Application of certain provisions
DIVISION 6
FRONTAGE TAXES
432(1) By-laws for frontage taxes
(2) Uniform rate established
(3) Application of uniform rate
(4) How frontage taxes may be used
433 Collection of frontage taxes
DIVISION 7
BUSINESS IMPROVEMENT ZONES
434 Definitions
435 Purpose of business improvement zone
436(1) Establishment of business improvement zones
(2) Content of by-law establishing a zone
437 Policies and procedures for zones
438(1) Annual budgets must be approved by by-law
(2) Circumstance where budget may not be approved
439(1) Tax in zone
(2) Collection of charges
440(1) Expenditures by boards
(2) Indebtedness
(3) Unexpended funds
DIVISION 8
ELECTRICITY AND GAS TAX
441(1) Definitions
(2) Determination of base load
442(1) Tax on electricity and gas
(2) Exceptions
443(1) Due date for payment
(2) Seller is collector
(3) Part of cent
444 Refund of money paid as tax
445 Recovery of tax from collector
446 Remedies
447 Seller not to remit tax to purchaser
448 Disclosure of tax
449(1) Reports and remission of tax by sellers
(2) Powers for collector
(3) Estimates if no return by seller
(4) Compensation to sellers
(5) Purchaser to assume duties of seller
(6) Owner of distribution system
450 Liability for acts of employees

Sections: 1 - 127 | 128 - 282 | 283 - 450 | 451 - 539