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S.M. 2004, c. 41

Bill 50, 2nd Session, 38th Legislature

The Municipal Assessment Amendment Act

(Assented to June 10, 2004)

HER MAJESTY, by and with the advice and consent of the Legislative Assembly of Manitoba, enacts as follows:

C.C.S.M. c. M226 amended


The Municipal Assessment Act is amended by this Act.


The following is added after subsection 11(2):

Non-profit occupying community hall etc.


Subsection (2) does not apply to assessable property that is exempt under subclause 22(1)(a)(i) (property owned by municipality) if

(a) the occupier is a non-profit organization that uses or operates the property, or a portion of it, as a community hall, community recreation area, community centre or community rink; and

(b) the municipality, by by-law, expressly names the non-profit organization and provides that this subsection applies to the property, or that portion of it.


The following is added after clause 22(1)(o):

(p) is used as a public multi-purpose recreational trail and is owned by

(i) the Manitoba Recreational Trails Association Inc. or a corporation it controls, or

(ii) a non-profit organization whose membership is open to the public and whose purposes and objects are substantially the same as those of the Manitoba Recreational Trails Association Inc.

Coming into force


This Act comes into force on January 1, 2005.