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S.M. 1989-90, c. 10
The City of Winnipeg Act
| Sections: 1 - 81.16 | 82 - 161 | 162 - 280 | 281 - 392.1 | 393 - 469 | 470 - 520 | 521 - 573 | 574 - 688 Schedules: A | B | C |
| PART 7 | |
| ASSESSMENT | |
| 162 | |
| 163 | Definitions |
| (1) to (4) | |
| (5) | Tax rate on agricultural land |
| (6) to (10) | |
| 165(1) | Personal property taxable |
| (2) | Stock and implements, held in common |
| 166 to 171 | |
| 172(1) | Utility companies' property |
| (2) | Tax levies |
| (3) and (4) | |
| 173 and 174 | |
| BUSINESS ASSESSMENT | |
| 175 | Definitions |
| 176(1) | All businesses to be assessed |
| (2) | Exception |
| (1) | Annual rental value |
| (2) | Basis of annual rental value |
| (3) | Determining annual rental value |
| (4) | Validity of business assessment |
| 178(1) | Sub-tenants and assessment |
| (2) | Liability of owner for business tax |
| (3) | Partnerships |
| 179(1) | Specific exemptions |
| (2) | Filling stations |
| (3) | Advertising signs and billboards |
| (4) | Telephone companies |
| (5) | Power companies |
| (6) | Gas distribution system |
| (7) | Cable TV service |
| (8) | Cables leased from Crown for TV |
| (9) | Report of revenues |
| (10) | Effect of cable tax |
| 180(1) | Business tax |
| (2) | Annual business tax rate by-law |
| (3) | |
| (4) | |
| 180.1 | |
| 181(1) | Roll prepared every four years |
| (2) | Form of roll |
| 182(1) | Premises occupied for part of year |
| (2) | Refund |
| (3) | Business starting after new year |
| (4) | Tax calculation for part of year |
| LICENCE IN LIEU OF BUSINESS TAX WHERE PREMISES ASSESSED | |
| 183(1) | Exemption where licence issued |
| (2) | Licence where no business tax levied |
| (3) | Penalty for licence arrears |
| (4) | Right of appeal |
| (5) | Notice of appeal and hearing |
| (6) | Decision and written reasons |
| (7) | Appeal from board |
| (8) | Payment or refund |
| (9) | Collection of licence fee |
| LICENCE IN LIEU OF BUSINESS TAX WHERE NO ASSESSMENT | |
| 183.1(1) | Power to require licence |
| (2) | Licence inspector to have powers of tax collector |
| (3) | Advertisement or announcement is evidence |
| INFORMATION FOR ASSESSOR, AND INSPECTION BY ASSESSOR | |
| 184 and 185 | |
| 186 | Assessor may inspect premises |
| REALTY AND BUSINESS ASSESSMENT ROLLS | |
| 187 | Completed rolls subject to revision |
| 188 | Certification of rolls |
| 189 | Notice of new assessment |
| 190 | Consolidation is not new assessment |
| 191 | |
| 192 | Defects do not invalidate |
| 193(1) | Inspection of assessment rolls |
| (2) | Information for previous years |
| 194 | Other remedies not affected |
| 195 | Revision of assessment rolls |
| 195.1(1) | Adjustment of business tax on reassessment |
| (2) | Limitation on by-law under subsection (1) |
| 196 | Definitions |
| 197(1) | Business improvement zone |
| (2) | Notice to business |
| (3) | Notice of objection |
| (4) | Sufficiency |
| 198(1) | Management board |
| (2) | Removal from management board |
| 199(1) | Objects of the board |
| (2) | Power of the board |
| 199.1 | Committee of council |
| 200(1) | Budget meeting |
| (2) | Notice |
| (3) | |
| (4) | Budget considered at committee meeting |
| (5) | Notice of meeting |
| (6) | Notice of objection |
| (7) | Sufficiency |
| (8) | Approval of estimates |
| (9) | Expenditures of monies |
| (10) | No indebtedness |
| (11) | Unexpended funds |
| 201(1) | Business improvement zone levy |
| (2) | Collection of levy |
| 202(1) | Annual report |
| (2) | Auditor |
| 203 | Alteration of boundaries |
| 204(1) | Rolls valid and binding |
| (2) | Close of assessment roll |
| 205 | Last revised assessment roll |
| PART 8 | |
| COLLECTION OF REALTY AND BUSINESS TAXES | |
| 206(1) | Preparation of realty tax roll |
| (2) | What tax roll shall contain |
| (3) | General tax roll may be in two parts |
| (4) | Tax collector to issue notice |
| (5) | Form of tax roll |
| (6) | Definition of terms |
| 207(1) | Business tax is debt due to city |
| (2) | Rolls provable in court |
| (3) | Proof of tax roll |
| (4) | Prima facie evidence |
| (4.1) | Definition of "copy" |
| (5) | Tax rolls to be given to collector |
| 208(1) | Additions and alterations in rolls |
| (2) | Adding assessable buildings |
| (3) | Notice of change in tax |
| (4) | Board of Revision to hear complaints |
| (5) | Limitation of action |
| (6) | Appeal from Board of Revision |
| (7) | No assessment where certificate |
| (8) | No tax increases without notice |
| 209(1) | By-laws re payment of taxes |
| (2) | By-law may specify purpose of instalment |
| (3) | Restriction on discounts |
| (4) | Application of prepayment |
| 210(1) | Mailing of tax notice |
| (2) | Form of notice |
| (3) | To whom notice sent |
| (4) | Contents of notice |
| (5) | Entry of date of notice |
| 210.1 | |
| 211(1) | Non-payment of taxes after notice |
| (2) | Warrant may issue directing seizure |
| (3) | Bailiff to take possession and sell |
| (4) | Rights of debtor |
| 212(1) | Application |
| (2) | Council may set penalties |
| (3) and (4) | |
| (5) | Penalty applies in spite of appeals |
| 213 | Application of tax arrear payments |
| 214 | Where land in tax arrear subdivided |
| 215 | Where plans of subdivision cancelled |
| 216(1) | Accrued taxes a special lien |
| (2) | Lien not defeated |
| 217(1) | Lien for business tax |
| (2) | Priority in bankruptcy |
| (3) | Lien for business tax |
| (4) | Goods and chattels liable |
| (5) | Sale of business |
| 218 | Sheriff to pay taxes on notice |
| 219 | Personal property of bankrupt liable |
| 220 | Wages to have priority |
| 221 | Evidence of tax debt |
| 222 | What property may be levied on |
| 223(1) | Assets insufficient to cover tax |
| (2) | Each day's breach a separate offence |
| 224(1) | Lessee required to pay rent to city |
| (2) | Effect of payment by tenant |
| (3) | Action to recover rent |
| (4) | Other methods of collecting tax |
| 225(1) | Insurance monies applied to taxes |
| (2) | Application of insurance monies |
| (3) | Limitation on insurance monies |
| (4) | Insurer to notify tax collector |
| 225.1(1) | Building not to be removed if taxes unpaid |
| (2) | Transfer of taxes |
| 226 | Taxes imposed on January 1 |
| 227(1) | Distress and sale for taxes |
| (2) | Sale and right of seizure |
| (3) | Business tax not charge on land |
| (4) | Goods on assignment or for storage |
| (5) | Levy to be made by tax collector |
| (6) | Notice of sale |
| (7) | Sale at public auction |
| (8) | Right of entry of seizing officer |
| (9) | Disposal of surplus monies from sale |
| (10) | Surplus payable on demand |
| 228 | Goods offered to public competition |
| 229(1) | Distress not mandatory |
| (2) | Application re alleged default |
| (3) | Order of restitution, etc. |
| (4) | No further assessment appeal |
| 230(1) | List of land for tax sale |
| (2) | Mayor to authenticate list |
| (3) | Lands to be advertised and sold |
| 231(1) | No further enquiry |
| (2) | List of tax sale lands prepared |
| (3) | Time for advertising |
| (4) | Contents of advertisement |
| (5) | Description of land in advertisement |
| 232(1) | Where sale shall take place |
| (2) | Sale of land vested in Crown |
| (3) | Omission from list |
| (4) | Redemption of land improperly sold |
| (5) | Effect of redemption |
| (6) | Redemption of lots assessed together |
| (7) | Adjourned sale |
| (8) | Land to be sold to highest bidder |
| 233(1) | Offer to sinking fund trustees |
| (2) | Certificate of treasurer |
| (3) | Schedule annexed to certificate |
| SCHEDULE | |
| (4) | Schedule amended as parcels redeemed |
| 234(1) | Land may be sold in parcels |
| (2) | Sale of subdivided land |
| (3) | Lots assessed in parts |
| 235(1) | Land sold for less than amount due |
| (2) | Owner must pay full arrears |
| (3) | Purchaser to receive purchase money |
| (4) | City may purchase at tax sale |
| (5) | Prior right of city to purchase |
| (6) | Notice to indicate intention |
| (7) | Purchase money need not be paid |
| (8) | Selling certificate of sale |
| (9) | Continuing liability to assessment |
| 236(1) | Purchaser to pay arrears and costs |
| (2) | When balance to be paid |
| (3) | Certificate given where balance paid |
| (4) | Certificate evidence of payment |
| 237 | Resale |
| 238(1) | Certificate of treasurer |
| (2) | Certificate modified |
| (3) | Certificate may be assigned |
| (4) | Rights of assignee |
| (5) | Tax purchaser to assign rights |
| (6) | Person having right to assignment |
| (7) | Evidence to be submitted |
| (8) | Amount payable |
| (9) | Assignment of tax sale certificate |
| (10) | Application to court |
| (11) | Notice to third person |
| (12) | Order of judge |
| 239(1) | Purchaser has rights of an owner |
| (2) | Right to pay taxes |
| 240(1) | Right to enter unoccupied land |
| (2) | Proceedings to collect for waste |
| 241 | Statement to be signed by purchaser |
| 242 | Remission of taxes |
| 243(1) | Return made to district registrar |
| (2) | District registrar may provide form |
| 244(1) | Grant of certificates, and fee |
| (2) | Liability of district registrar |
| (3) | Liability of city |
| 245(1) | Redemption of land sold at tax sale |
| (2) | Accrued taxes to be collected |
| (3) | Arrears subsequent to tax sale |
| (4) | Treasurer to give certificate |
| 246 | Certificate in duplicate |
| 247 | Date of sale |
| 248 | Rights of purchaser cease |
| 249 | Notice of redemption |
| 250 | Payment to applicant entitled |
| 251 | Land redeemed sold to sinking fund |
| 252 | Sales set aside |
| 253 | Treasurer's return |
| 254 | Validity of certain facts |
| 255(1) | Redemption before issue of title |
| (2) | District registrar may issue title |
| (3) | Payment of later taxes |
| (4) | Redemption by instalments |
| (5) | Provisions of agreement |
| (6) | Copy of agreement to L.T.O. |
| (7) | Certificate of redemption to L.T.O. |
| (8) | Effect of default under agreement |
| (9) | Where redemption not complete |
| (10) | Power to assign tax sale certificate |
| (11) | Saving |
| 256 | Proceedings after redemption |
| 257(1) | Registrar to pay balance |
| (2) | Money not subject to attachment |
| 258 | Title to land by tax sale |
| 259(1) | Tax purchaser's title application |
| (2) | City or sinking fund may sell |
| (3) | Title to assignee |
| (4) | Evidence of assignment |
| (5) | Sale of portions |
| (6) | Certificate filed in L.T.O. |
| (7) | Service by registered mail |
| THE REAL PROPERTY ACT AND THE CITY OF WINNIPEG ACT LAND TITLES OFFICE, | |
| (8) | Effect of mailing notice |
| (9) | When title may issue to city |
| (10) | No action for damages |
| (11) | Extension of time for application |
| 260 | Withdrawal of application |
| 261(1) | Issue of title |
| (2) | Onus on previous owner |
| 262 | Registrar not obliged to enquire |
| 263 | District registrar to proceed |
| 264 | Several parcels in one application |
| 265 | |
| 266(1) | Taxes accruing after sale |
| (2) | Dist. Reg. to collect arrears |
| 267 | Title indefeasible |
| 268(1) | Building restriction covenants |
| (2) | City may remove caveats |
| (3) | Notice required |
| 269(1) | Account of surplus tax sale funds |
| (2) | Treasurer to make yearly statement |
| 270(1) | Obtaining balances in tax sales fund |
| (2) | Service of notice of petition |
| (3) | Payment into court |
| (4) | Fees paid to district registrar |
| (5) | Claimant failing liable for costs |
| 271(1) | Money may be apportioned |
| (2) | Person entitled to apply |
| (3) | City protected by order |
| 272 | Estoppel |
| 273 | Tax sale funds forfeited |
| 274 | Grounds of setting aside tax sale |
| 275(1) | Notice of suit to set aside tax sale |
| (2) | Permanent improvements |
| 276 | Indemnity where land improperly sold |
| 277(1) | Tax collector to provide statement |
| (2) | Fee |
| (3) | Endorsement on statement |
| (4) | Fee for statement without certificate |
| (5) | Where land not subdivided |
| (6) | Certificate binding on city |
| 278 | Limitation of action against city |
| 279 | Where taxes paid by mistake |
| 280 | Acts by finance department |
| Sections: 1 - 81.16 | 82 - 161 | 162 - 280 | 281 - 392.1 | 393 - 469 | 470 - 520 | 521 - 573 | 574 - 688 Schedules: A | B | C |