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C.C.S.M. c. M226
The Municipal Assessment Act
| PART 1 | |
| INTERPRETATION | |
| 1(1) | Definitions |
| (2) | Interpretation of "mines or minerals" |
| PART 2 | |
| APPLICATION | |
| 2 | Act governs assessments |
| 3 | City of Winnipeg exempted |
| PART 3 | |
| ADMINISTRATION | |
| 4 | Provincial Municipal Assessor |
| 5(1) | Duties of Provincial Municipal Assessor |
| (2) | |
| (3) | Powers of Provincial Municipal Assessor |
| (4) | P.M.A. may appoint assessors |
| (5) | Directions of P.M.A. apply to assessors |
| 6(1) | Regulations by Lieutenant Governor in Council |
| (1.1) | Regulations re varying portions |
| (2) | Regulations by minister |
| (3) | Retroactive regulations for 1990 |
| 7(1) | Certification of assessments by minister |
| (2) | Certification as Act of Legislature |
| 8 | Levy for assessment costs |
| PART 4 | |
| ASSESSMENT PROCESS | |
| 9(1) | General assessments |
| (2) | When general assessment to be made |
| (2.1) | Application of general assessments |
| (2.2) | |
| (3) | Annual assessment rolls after 1990 |
| (4) | |
| (5) | Effect of delivery of assessment rolls |
| (6) | Notice of an assessment |
| (7) | Conservation property breakdown |
| (8) | "Conservation land" |
| 10 | Property in boundary highways |
| 11(1) | Name in which property assessed |
| (2) | Assessment of right, interest or estate |
| (2.1) | Non-profit occupying community hall etc. |
| (3) | Improvement assessed against occupier |
| (4) | Property leased from railway |
| (4.1) | Winnipeg Airports Authority Inc. |
| (4.2) | Application |
| (5) | Improvements included in assessment |
| (6) | Classification of properties |
| (7) | Allocating assessed values |
| 12(1) | Adding real owners to rolls |
| (2) | Application to add name to rolls |
| (3) | Municipal administrator to make entry on rolls |
| 13(1) | Amending assessment rolls |
| (2) | Application for amendment |
| (3) | Change in ownership amendment |
| (4) | Same conditions and requirements apply |
| (5) | Amendments apply in subsequent years |
| (6) | Notice of an amendment |
| (7) | Conservation property breakdown |
| (8) | "Conservation land" |
| 14(1) | P.M.A. may amend rolls |
| (2) | City Assessor may amend rolls |
| (3) | Notice, revision and appeal re corrections |
| 15(1) | Errors do not affect validity |
| (2) | Revision rights reserved |
| 15.1(1) | Revisions by agreement |
| (2) | Form and content of agreement |
| (3) | Effect of agreement |
| (4) | Supplementary taxes not affected by agreement |
| (5) | Public registries of agreements |
| (6) | Copy to municipality |
| (7) | Amendment and correction process saved |
| 16(1) | Assessor may request information |
| (2) | Time to provide information and declaration |
| (3) | Inquiries at land titles offices by assessor |
| (4) | Information provided not binding on assessor |
| (5) | Cemetery statement on lots or plots |
| PART 5 | |
| ASSESSMENTS | |
| 17(1) | Assessment at value |
| (2) | Farm Property: farming purposes |
| (3) | |
| (4) | Farm Property assessed value |
| (5) | Change in use tax payback |
| (6) | Endorsement on tax certificate |
| (7) | Lien on land and collection |
| (8) | Farm Property assessment regulations |
| (9) | |
| (10) | Easements and rights-of-way |
| (11) | Reserve for private roadway |
| (12) | Roadway reserves for several parcels of land |
| (13) | Occupier interest value |
| (14) | Portioned values to be used |
| (15) | Business assessment on annual rental value |
| (16) | Determination of annual rental value |
| 18 | Presumption of validity of assessment |
| 19 | Assessing the value of a railway roadway, pipeline or gas distribution system |
| PART 6 | |
| LIABILITY TO TAXATION | |
| Real Property | |
| 20 | Liability to taxation |
| 21 | Real property general exemptions |
| 22(1) | Real property partial exemptions |
| (2) | Farm improvements exemption |
| (3) | Airport improvements exemption |
| 23(1) | Exemption from school taxes |
| (2) | Farm Property exemption |
| 24 | Contiguous land exemption |
| 25(1) | Right, interest or estate of occupier |
| (2) | Occupiers of Crown land |
| 26(1) | Proportionate building tax exemption |
| (2) | Proportionate land tax exemption |
| (3) | Hospital building exemption |
| 27 | Contiguous land to multiple exemptions |
| PART 7 | |
| BUSINESS AND PERSONAL PROPERTY TAXATION | |
| BUSINESS PROPERTY | |
| 28 | By-law for business assessments |
| 29 | Levy of business taxes by councils |
| 30 | Business tax exemptions |
| Personal Property | |
| 31(1) | Mandatory personal property assessments |
| (2) | By-law for personal property assessments |
| (3) | Personal property assessments |
| (4) | Personal property tax exemptions |
| (5) | Personal property rate of taxation |
| 32(1) | Business tax on cable television service |
| (2) | "Gross revenue" |
| (3) | |
| (4) | Annual report of gross revenues |
| 33(1) | Subsection 32(1) business tax replaces usual tax |
| (2) | Business premises tax payable |
| 34(1) | Copy of by-law to Provincial Municipal Assessor |
| (2) | By-law continues in force |
| PART 8 | |
| REVISION AND APPEAL | |
| Board of Revision | |
| 35(1) | Appointment of board of revision |
| (2) | Presiding member of board of revision |
| (3) | Term of office of board members |
| (4) | Appointment of secretary |
| 36(1) | Duties of a board of revision |
| (2) | Rules of practice |
| 37 | Protection of board members |
| 38(1) | Designation of board panels |
| (2) | Presiding officer of panel |
| (3) | Panel has powers of a board |
| (4) | More than one panel sitting |
| 39 | Quorum of board or panel |
| 40 | Compensation |
| Revision Process | |
| 41(1) | Annual sittings of boards of revision |
| (2) | Secretary to give notice of sittings |
| (3) | Content of notice of sitting |
| (4) | Method of giving notice of sitting |
| 42(1) | Application for revision |
| (2) | No revision re railway roadway, pipeline or gas distribution system |
| 43(1) | Application requirements |
| (2) | Assessor's request to increase assessed value |
| (3) | Notice of request to increase assessed value |
| 44(1) | Notice of sitting to parties |
| (2) | |
| 45(1) | Notice of rescheduled sitting |
| (2) | Adjournments of sittings |
| 46(1) | Absence of party at revision hearing |
| (2) | Board may dismiss where applicant absent |
| (3) | Assessor to attend revision hearings |
| 47(1) | Party may testify or call witnesses |
| (2) | Subpoena powers of secretary |
| (3) | Board may call witnesses |
| (4) | Service of subpoena, summons or order |
| 48 | Failure of witness to appear: penalty |
| 49(1) | Attendance money entitlement |
| (2) | Liability for attendance money |
| 50(1) | Testimony under oath or affirmation |
| (2) | Administration of oath or affirmation |
| 51(1) | Recording of evidence |
| (2) | Liability for cost of recording |
| 52 | Board may view property |
| 53(1) | Burden of proof on assessor |
| (2) | Burden of proof on applicant |
| (3) | Burden of proof for non-cooperation |
| 54(1) | Order by board or panel |
| (2) | No order on matters not put at issue |
| (2.1) | Increase in assessed value |
| (3) | No change if fair and just relation |
| (3.1) | Effect of providing inconsistent information |
| (3.2) | Effect of providing no information |
| (4) | Panel report to board |
| (5) | Mailing of board or panel order |
| (6) | Board report to council |
| (7) | Revision of assessment roll by assessor |
| 55(1) | Revised assessment rolls final |
| (2) | Amendment process saved |
| Appeal Process | |
| 56(1) | Appeal to Court of Queen's Bench |
| (2) | Appeal to Municipal Board |
| (3) | Simultaneous appeals |
| (4) | New hearing on appeal |
| (5) | Right of appeal lost |
| 57(1) | Appeal procedure to Municipal Board |
| (2) | Notice of appeal to Municipal Board |
| (2.1) | Contents of notice |
| (3) | Filing fee on appeal |
| (4) | Appeal fee refund |
| (5) | Municipal Board to set appeal hearing with notice |
| (5.1) | Board may assist in resolution |
| (6) | Notice of appeal hearing |
| (7) | Posting of notice of appeal hearing |
| (8) | Assessor may seek increase in assessed value |
| (9) | Assessor's notice of request to increase assessed value |
| 58 | Assessors to attend appeal hearings |
| 59(1) | Adjournment of appeal hearings |
| (2) | Municipal Board Act powers apply |
| (3) | Appeal hearing in absence of party |
| (4) | Dismissal if appellant fails to appear |
| (5) | Burden of proof on appeals |
| (6) | Burden of proof for non-cooperation |
| 60(1) | Order by Municipal Board |
| (1.1) | No hearing necessary with agreement |
| (1.2) | No order on matters not at issue in an appeal |
| (1.3) | Increase in assessed value |
| (2) | No change by Board if fair and just relation |
| (2.1) | Effect of providing inconsistent information |
| (2.2) | Effect of providing no information |
| (3) | Board may direct assessments redone |
| (4) | Directions on assessments to be redone |
| (5) | Reassessment as of before delivery of rolls |
| (6) | Same conditions and requirements apply |
| (7) | Reassessments apply in subsequent years |
| (8) | P.M.A. and City Assessor to be heard |
| 61(1) | Mailing of order of Board |
| (2) | Revision by municipal administrator |
| 62(1) | Appeal to Court of Queen's Bench |
| (2) | Content of appeal documents, parties |
| (3) | 28-day limitations |
| 63(1) | Appeal to Court of Appeal |
| (2) | Leave to appeal |
| (3) | Apply for leave within 30 days |
| (4) | Notice |
| (5) | Court of Appeal decision final |
| PART 9 | |
| MISCELLANEOUS AND TRANSITIONAL | |
| 64 | Offence and penalty |
| 65(1) | Repeals |
| (2) | Application of repealed statutes |
| 66 | Existing enactments and by-laws |
| 67 | Pre-1990 assessment proceedings |
| 68 | Phase-in of tax increase or decrease |
| 69 | Reference in C.C.S.M. |
| PART 10 | |
| CONSEQUENTIAL AMENDMENTS | |
| 70 to 97 | |
| PART 11 | |
| COMING INTO FORCE | |
| 98(1) | Retroactive: January 1, 1990 |
| (2) | January 1, 1991 |