C.C.S.M. c. M226
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| INTERPRETATION
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| 1
| (1)
| Definitions
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| (2)
| Interpretation of "mines or minerals"
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| APPLICATION
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| 2
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| Act governs assessments
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| 3
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| City of Winnipeg exempted
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| ADMINISTRATION
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| 4
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| Provincial Municipal Assessor
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| 5
| (1)
| Duties of Provincial Municipal Assessor
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| (2)
| Repealed
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| (3)
| Powers of Provincial Municipal Assessor
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| (4)
| P.M.A. may appoint assessors
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| (5)
| Directions of P.M.A. apply to assessors
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| 6
| (1)
| Regulations by Lieutenant Governor in Council
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| (1.1)
| Regulations re varying portions
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| (2)
| Regulations by minister
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| (3)
| Retroactive regulations for 1990
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| 7
| (1)
| Certification of assessments by minister
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| (2)
| Certification as Act of Legislature
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| 8
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| Levy for assessment costs
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| ASSESSMENT PROCESS
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| 9
| (1)
| General assessments
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| (2)
| When general assessment to be made
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| (2.1)
| Application of general assessments
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| (2.2)
| Repealed
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| (3)
| Annual assessment rolls after 1990
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| (4)
| Repealed
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| (5)
| Effect of delivery of assessment rolls
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| (6)
| Notice of an assessment
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| (6.1)
| Community revitalization property breakdown
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| (7)
| Conservation property breakdown
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| (8)
| "Conservation land"
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| 10
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| Property in boundary highways
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| 11
| (1)
| Name in which property assessed
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| (2)
| Assessment of right, interest or estate
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| (2.1)
| Non-profit occupying community hall etc.
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| (3)
| Improvement assessed against occupier
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| (4)
| Property leased from railway
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| (4.1)
| Winnipeg Airports Authority Inc.
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| (4.2)
| Application
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| (5)
| Improvements included in assessment
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| (6)
| Classification of properties
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| (7)
| Allocating assessed values
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| 12
| (1)
| Adding real owners to rolls
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| (2)
| Application to add name to rolls
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| (3)
| Municipal administrator to make entry on rolls
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| 13
| (1)
| Amending assessment rolls
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| (2)
| Application for amendment
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| (3)
| Change in ownership amendment
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| (4)
| Same conditions and requirements apply
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| (5)
| Amendments apply in subsequent years
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| (6)
| Notice of an amendment
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| (7)
| Conservation property breakdown
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| (8)
| "Conservation land"
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| 14
| (1)
| P.M.A. may amend rolls
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|
| (2)
| City Assessor may amend rolls
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| (3)
| Notice, revision and appeal re corrections
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| 15
| (1)
| Errors do not affect validity
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|
| (2)
| Revision rights reserved
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| 15.1
| (1)
| Revisions by agreement
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| (2)
| Form and content of agreement
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| (3)
| Effect of agreement
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| (4)
| Supplementary taxes not affected by agreement
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| (5)
| Public registries of agreements
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| (6)
| Copy to municipality
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| (7)
| Amendment and correction process saved
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| 16
| (1)
| Assessor may request information
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| (2)
| Time to provide information and declaration
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| (3)
| Inquiries at land titles offices by assessor
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| (4)
| Information provided not binding on assessor
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| (5)
| Cemetery statement on lots or plots
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| ASSESSMENTS
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| 17
| (1)
| Assessment at value
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| (2)
| Farm Property: farming purposes
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| (3)
| Repealed
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| (4)
| Farm Property assessed value
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| (5)
| Change in use tax payback
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| (6)
| Endorsement on tax certificate
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| (7)
| Lien on land and collection
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| (8)
| Farm Property assessment regulations
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| (9)
| Repealed
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| (10)
| Easements and rights-of-way
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| (11)
| Reserve for private roadway
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| (12)
| Roadway reserves for several parcels of land
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| (13)
| Occupier interest value
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| (14)
| Portioned values to be used
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| (15)
| Business assessment on annual rental value
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| (16)
| Determination of annual rental value
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| 18
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| Presumption of validity of assessment
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| 19
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| Assessing the value of a railway roadway, pipeline or gas distribution system
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| LIABILITY TO TAXATION
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| REAL PROPERTY
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| 20
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| Liability to taxation
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| 21
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| Real property general exemptions
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| 22
| (1)
| Real property partial exemptions
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| (1.1)
| Exemption for sports or recreational facility on university land
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| (1.2)
| Application of subsection (1.1)
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| (2)
| Farm improvements exemption
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| (3)
| Airport improvements exemption
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| 23
| (1)
| Exemption from school taxes
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| (2)
| Farm Property exemption
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| (3)
| Community revitalization property
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| 24
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| Contiguous land exemption
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| 25
| (1)
| Right, interest or estate of occupier
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| (2)
| Occupiers of Crown land
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| 26
| (1)
| Proportionate building tax exemption
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| (2)
| Proportionate land tax exemption
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| (3)
| Hospital building exemption
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| 27
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| Contiguous land to multiple exemptions
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| BUSINESS AND PERSONAL PROPERTY TAXATION
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| BUSINESS PROPERTY
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| 28
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| By-law for business assessments
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| 29
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| Levy of business taxes by councils
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| 30
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| Business tax exemptions
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| PERSONAL PROPERTY
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| 31
| (1)
| Mandatory personal property assessments
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| (2)
| By-law for personal property assessments
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| (3)
| Personal property assessments
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| (4)
| Personal property tax exemptions
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| (5)
| Personal property rate of taxation
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| 32
| (1)
| Business tax on cable television service
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| (2)
| "Gross revenue"
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| (3)
| Repealed
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| (4)
| Annual report of gross revenues
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| 33
| (1)
| Subsection 32(1) business tax replaces usual tax
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| (2)
| Business premises tax payable
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| 34
| (1)
| Copy of by-law to Provincial Municipal Assessor
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| (2)
| By-law continues in force
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| REVISION AND APPEAL
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| BOARD OF REVISION
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| 35
| (1)
| Appointment of board of revision
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| (2)
| Presiding member of board of revision
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| (3)
| Term of office of board members
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| (4)
| Appointment of secretary
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| 36
| (1)
| Duties of a board of revision
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| (2)
| Rules of practice
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| 37
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| Protection of board members
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| 38
| (1)
| Designation of board panels
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| (2)
| Presiding officer of panel
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| (3)
| Panel has powers of a board
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| (4)
| More than one panel sitting
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| 39
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| Quorum of board or panel
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| 40
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| Compensation
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| REVISION PROCESS
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| 41
| (1)
| Annual sittings of boards of revision
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| (2)
| Secretary to give notice of sittings
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| (3)
| Content of notice of sitting
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| (4)
| Method of giving notice of sitting
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| 42
| (1)
| Application for revision
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| (2)
| No revision re railway roadway, pipeline or gas distribution system
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| 43
| (1)
| Application requirements
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| (2)
| Assessor's request to increase assessed value
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| (3)
| Notice of request to increase assessed value
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| 44
| (1)
| Notice of sitting to parties
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| (2)
| Repealed
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| 45
| (1)
| Notice of rescheduled sitting
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| (2)
| Adjournments of sittings
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| 46
| (1)
| Absence of party at revision hearing
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| (2)
| Board may dismiss where applicant absent
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| (3)
| Assessor to attend revision hearings
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| 47
| (1)
| Party may testify or call witnesses
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| (2)
| Subpoena powers of secretary
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| (3)
| Board may call witnesses
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| (4)
| Service of subpoena, summons or order
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| 48
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| Failure of witness to appear: penalty
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| 49
| (1)
| Attendance money entitlement
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| (2)
| Liability for attendance money
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| 50
| (1)
| Testimony under oath or affirmation
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| (2)
| Administration of oath or affirmation
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| 51
| (1)
| Recording of evidence
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| (2)
| Liability for cost of recording
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| 52
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| Board may view property
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| 53
| (1)
| Burden of proof on assessor
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| (2)
| Burden of proof on applicant
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| (3)
| Burden of proof for non-cooperation
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| 54
| (1)
| Order by board or panel
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| (2)
| No order on matters not put at issue
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| (2.1)
| Increase in assessed value
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| (3)
| No change if fair and just relation
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| (3.1)
| Effect of providing inconsistent information
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| (3.2)
| Effect of providing no information
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| (4)
| Panel report to board
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| (5)
| Mailing of board or panel order
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| (6)
| Board report to council
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| (7)
| Revision of assessment roll by assessor
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| (8)
| Revising the assessed value of a community revitalization property
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| 55
| (1)
| Revised assessment rolls final
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| (2)
| Amendment process saved
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| APPEAL PROCESS
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| 56
| (1)
| Appeal to Court of Queen's Bench
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| (2)
| Appeal to Municipal Board
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| (3)
| Simultaneous appeals
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| (4)
| New hearing on appeal
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| (5)
| Right of appeal lost
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| 57
| (1)
| Appeal procedure to Municipal Board
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| (2)
| Notice of appeal to Municipal Board
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| (2.1)
| Contents of notice
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| (3)
| Filing fee on appeal
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| (4)
| Appeal fee refund
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| (5)
| Municipal Board to set appeal hearing with notice
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| (5.1)
| Board may assist in resolution
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| (6)
| Notice of appeal hearing
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| (7)
| Posting of notice of appeal hearing
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| (8)
| Assessor may seek increase in assessed value
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| (9)
| Assessor's notice of request to increase assessed value
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| 58
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| Assessors to attend appeal hearings
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| 59
| (1)
| Adjournment of appeal hearings
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| (2)
| Municipal Board Act powers apply
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| (3)
| Appeal hearing in absence of party
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| (4)
| Dismissal if appellant fails to appear
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| (5)
| Burden of proof on appeals
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| (6)
| Burden of proof for non-cooperation
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| 60
| (1)
| Order by Municipal Board
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| (1.1)
| No hearing necessary with agreement
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| (1.2)
| No order on matters not at issue in an appeal
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| (1.3)
| Increase in assessed value
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| (2)
| No change by Board if fair and just relation
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| (2.1)
| Effect of providing inconsistent information
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| (2.2)
| Effect of providing no information
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| (3)
| Board may direct assessments redone
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| (4)
| Directions on assessments to be redone
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| (5)
| Reassessment as of before delivery of rolls
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| (6)
| Same conditions and requirements apply
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| (7)
| Reassessments apply in subsequent years
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| (8)
| P.M.A. and City Assessor to be heard
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| 61
| (1)
| Mailing of order of Board
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| (2)
| Revision by municipal administrator
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| (3)
| Revising the assessed value of a community revitalization property
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| 62
| (1)
| Appeal to Court of Queen's Bench
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| (2)
| Content of appeal documents, parties
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| (3)
| 28-day limitations
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| 63
| (1)
| Appeal to Court of Appeal
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| (2)
| Leave to appeal
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| (3)
| Apply for leave within 30 days
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| (4)
| Notice
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| (5)
| Court of Appeal decision final
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| MISCELLANEOUS AND TRANSITIONAL
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| 64
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| Offence and penalty
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| 65
| (1)
| Repeals
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| (2)
| Application of repealed statutes
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| 66
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| Existing enactments and by-laws
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| 67
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| Pre-1990 assessment proceedings
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| 68
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| Phase-in of tax increase or decrease
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| 69
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| Reference in C.C.S.M.
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| CONSEQUENTIAL AMENDMENTS
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| 70 to 97
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| COMING INTO FORCE
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| 98
| (1)
| Retroactive: January 1, 1990
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|
| (2)
| January 1, 1991
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