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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| (2) | Repealed | |
| (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| (2.2) | Repealed | |
| (3) | Annual assessment rolls after 1990 | |
| (4) | Repealed | |
| (5) | Effect of delivery of assessment rolls | |
| (6) | Notice of an assessment | |
| (6.1) | Community revitalization property breakdown | |
| (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) | Repealed | |
| (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) | Repealed | |
| (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 |
| (1.1) | Exemption for sports or recreational facility on university land | |
| (1.2) | Application of subsection (1.1) | |
| (2) | Farm improvements exemption | |
| (3) | Airport improvements exemption | |
| 23 | (1) | Exemption from school taxes |
| (2) | Farm Property exemption | |
| (3) | Community revitalization property | |
| 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) | Repealed | |
| (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) | Repealed | |
| 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 | |
| (8) | Revising the assessed value of a community revitalization property | |
| 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 | |
| (3) | Revising the assessed value of a community revitalization property | |
| 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 | |