Bill 21 — Second Session, 29Th Legislature, 65 Elizabeth Ii the Legislative Assembly of Alberta Bill 21 Modernized Municipal Government Act (Legislature 29, Session 2)

L29 S2 11652

Alberta — Bills

2016 Bill 21 Second Session, 29th Legislature, 65 Elizabeth II THE LEGISLATIVE ASSEMBLY OF ALBERTA BILL 21 MODERNIZED MUNICIPAL GOVERNMENT ACT THE MINISTER OF MUNICIPAL AFFAIRS First Reading . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Second Reading . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Committee of the Whole . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Third Reading . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Royal Assent . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

1 Bill 21 BILL 21 2016 MODERNIZED MUNICIPAL GOVERNMENT ACT ( A s s e n t e d t o , 2 0 1 6 ) HER MAJESTY, by and with the advice and consent of the Legislative Assembly of Alberta, enacts as follows: Amends RSA 2000 cM-26 1 The Municipal Government Act is amended by this Act. 2 The following is added before the enacting clause:

Preamble

WHEREAS Alberta’s municipalities, governed by democratically elected officials, are established by the Province, and are empowered to provide responsible and accountable local governance in order to create and sustain safe and viable communities;

WHEREAS Alberta’s municipalities play an important role in Alberta’s economic, environmental and social prosperity today and in the future;

WHEREAS the Government of Alberta recognizes the importance of working together with Alberta’s municipalities in a spirit of partnership to co-operatively and collaboratively advance the interests of Albertans generally; and

WHEREAS the Government of Alberta recognizes that Alberta’s municipalities have varying interests and capacity levels that require flexible approaches to support local, intermunicipal and regional needs;

1 Explanatory Notes Explanatory Notes 1 Amends

chapter M-26 of the Revised Statutes of Alberta 2000. 2 Adds

preamble.

2 3 The enacting clause is amended by adding “THEREFORE” before “HER MAJESTY”. 4

Section 1 is amended (

a) in subsection (1) (

i) in clause (

f) by adding “but does not include an assessment review board established under

section 454 or a subdivision and development appeal board established under

section 627” after “this Act”; (ii) by adding the following after clause (z): (z.1) “summer village reside nce” means a parcel of land having at least one building the whole or any part of which was designed or intended for, or is used as, a residence by one person or as a shared residence by 2 or more persons, whether on a permanent, seasonal or occasional basis; (iii) by adding the following after clause (bb): (bb.1) “water body” means (

i) a permanent and naturally occurring body of water, or (ii) a naturally occurring river, stream, watercourse or lake; (

b) by adding the following after subsection (2):

(2.1) For the purposes of the definition of “summer village residence” in subsection (1)(z.1), “building” includes a manufactured home, mobile home, modular home or travel trailer but does not include a tent.

2 Explanatory Notes 3 Enacting clause presently reads: HER MAJESTY, by and with the advice and consent of the Legislative Assembly of Alberta, enacts as follows: 4

Section 1(1)(

f) presently reads: 1(1) In this Act, (f) “council committee” means a committee, board or other body established by a council under this Act;

3 5 The following is added after

section 2: Indian reserves 2.1 No municipality, improvement district or special area constituted under the Special Areas Act includes land set apart as an Indian reserve within the meaning of the Indian Act (Canada). 6

Section 3 is amended by striking out “and” at the end of clause (b), by adding “and” at the end of clause (

c) and by adding the following after clause (c): (

d) to work collaboratively with neighbouring municipalities to plan, deliver and fund intermunicipal services. 7

Section 14(1)(

d) is repealed and the following is substituted: (

d) a controlled corporation as defined in

section 75.1.

3 Explanatory Notes 5 Indian reserves. 6

Section 3 presently reads: 3 The purposes of a municipality are (

a) to provide good government, (

b) to provide services, faciliti es or other things that, in the opinion of council, are necessary or desirable for all or a part of the municipality, and (

c) to develop and maintain safe and viable communities. 7

Section 14(1) presently reads: 14(1) In this section, “organization” means any of the following organizations in which the municipality is a member or has acquired shares: (

a) a society under the Societies Act; (

b) an association registered under

Part 9 of the Companies Act; (

c) a corporation under the Busi ness Corporations Act that is a charity or operates for non-profit purposes; (

d) a corporation that operates for the purpose of making a profit and that is controlled by one or more municipalities, if the control is in accordance with the regulations under

section 73.

4 8 The heading preceding

section 47.1 and

section 47.1 are repealed. 9

Section 54 is repealed and the following is substituted: Providing services in other areas 54 A municipality may provide outside its municipal boundaries any service or thing that it provides within its municipal boundaries

4 Explanatory Notes 8 The heading preceding

section 47.1 and

section 47.1 presently read: Utility Services Provided by Municipal Subsidiaries EPCOR Water Services Inc. 47.1(1) Sections 43 to 47 apply in respect of a utility service provided by EPCOR Water Services Inc.

(2) Part 2 of the Public Utilities Act does not apply in respect of a public utility that (

a) is owned or operated by EPCOR Water Services Inc., and (

b) provides a utility service w ithin the boundaries of the City of Edmonton.

(3) If there is a dispute between a regional services commission and EPCOR Water Services Inc. with respect to (

a) rates, tolls or charges for a service that is a public utility, (

b) compensation for the acquisition by the commission of facilities used to provide a service that is a public utility, or (

c) the commission’s use of any ro ad, square, bridge, subway or watercourse to provide a service that is a public utility, any party involved in the dispute may submit it to the Alberta Utilities Commission, and the Alberta Utilities Commission may issue an order on any terms and conditions that the Alberta Utilities Commission considers appropriate. 9

Section 54 presently reads: 54 A municipality may provide any service or thing that it provides in all or part of the municipality (

a) in another municipal authorit y with the agreement of the other municipal authority, and

5 (

a) in another municipality, but only with the agreement of the other municipality, and (

b) in any other location within or adjoining Alberta, but only with the agreement of the authority whose jurisdiction includes the provision of the service or thing at that location. 10

Section 55(1)(

b) is amended by striking out “section 163 of the School Act” and substituting “section 179 of the School Act”. 11

Section 60(1) is amended by striking out “rivers, streams, watercourses, lakes and other natural bodies of water” and substituting “water bodies”. 12

Section 73 is repealed.

5 Explanatory Notes (

b) in a part of a province or territory adjoining Alberta with the agreement of the authority from that province or territory whose jurisdiction includes the provision of the service or thing in that part of the province or territory. 10

Section 55(1) presently reads: 55(1) A municipality may enter into an agreement with (

a) another municipality, or (

b) a collecting board as defin ed in

section 163 of the School Act, to share grants paid under

section 366 or taxes. 11

Section 60(1) presently reads: 60(1) Subject to any other enactment, a municipality has the direction, control and management of the rivers, streams, watercourses, lakes and other natural bodies of water within the municipality, including the air space above and the ground below. 12

Section 73 presently reads: 73(1) In this section, “corporation” means a corporation that operates for the purpose of making a profit.

(2) No municipality may, by itself or with other municipalities, control a corporation except in accordance with the regulations.

(3) The Minister may make regulations (

a) respecting information that must be provided to the Minister before a municipality or group of municipalities controls a corporation;

6 13 The following is added after

section 75: Division 9 Controlled Corporations Control of corporations 75.1(1) In this Division, (a) “controlled corporation” means a corporation controlled by a municipality or a group of municipalities; (b) “corporation” means a corp oration that operates for the purpose of making a profit.

(2) A municipality, by itself or with other municipalities, may establish and control, or obtain control of, a corporation only if (

a) the council of the municipality passes a resolution authorizing the municipality to control the corporation by itself or with other municipalities, as the case may be, and (

b) the purpose of the corporation is

6 Explanatory Notes (

b) providing that certain corpor ations may not be controlled by a municipality or group of municipalities unless the Minister’s approval is obtained; (

c) respecting terms and conditions that apply when a municipality or group of municipalities controls a corporation; (

d) specifying or describing by refe rence the provisions of this or any other enactment that do not apply, or apply with modifications, to a corporation controlled by a municipality; (

e) specifying or describing by re ference any provisions that are to be added to or that are to replace the provisions of this or any other enactment in respect of a corporation controlled by a municipality.

(4) The regulations may apply to one corporation or one approval or may be general. 13 Division 9, Control of Corporations.

7 (

i) to carry on business solely for one or more of the purposes described in

section 3, and (ii) to provide a service or benefit to residents of the municipality or group of municipalities that controls it.

(3) Before a council passes a resolution under subsection (2)(a), the council must (

a) undertake a due diligence study that discloses (

i) any potential environmental, financial, labour or other liability risk in controlling the corporation, and (ii) any other matter prescribed by the regulations, (

b) consider a business plan that addresses the matters referred to in subsection (4), and (

c) hold a public hearing in acco rdance with the regulations.

(4) The matters to be addressed in a business plan referred to in subsection (3)(

b) include (

a) the costs related to establishing and controlling or obtaining control of the corporation, as the case may be, (

b) the value of any assets of the municipality or group of municipalities that are to be transferred to the corporation, (

c) a cash flow projection for the next 3 years of the corporation’s operation, (

d) the corporation’s financia l statements and operating and capital budgets for the most recent 5 years, or if the corporation has existed for less than 5 years, the financial statements and operating and capital budgets for each year it has existed, and (

e) any other information prescribed by the regulations.

7 Explanatory Notes

8 Financial statements and other reports 75.2(1) The council of each municipality that controls a corporation must ensure that the controlled corporation submits to the council the annual financial statements referred to in

section 279 and any other reports prescribed by the regulations.

(2) A council must make available for public inspection the annual financial statements and any other reports that it receives from a controlled corporation under subsection (1). Material change 75.3 If there is a material change to the business operations of a controlled corporation, the council of each municipality that controls the corporation must, in accordance with the regulations, (

a) notify the residents of the municipality of the material change, and (

b) provide an opportunity to residents of the municipality to make representations. Utility services provided by controlled corporation 75.4(1)

Part 2 of the Public Utilities Act does not apply in respect of a public utility that (

a) is owned or operated by a controlled corporation, and (

b) provides a utility service within the boundaries of a municipality or a group of municipalities that controls the corporation.

(2) If there is a dispute between a regional services commission and a controlled corporation that owns or operates a utility service with respect to (

a) rates, tolls or charges for a service that is a public utility, (

b) compensation for the acquisition by the commission of facilities used to provide a service that is a public utility, or (

c) the commission’s use of any road, square, bridge, subway or watercourse to provide a service that is a public utility,

8 Explanatory Notes

9 any party involved in the dispute may submit it to the Alberta Utilities Commission, and the Alberta Utilities Commission may issue an order on any terms and conditions that the Alberta Utilities Commission considers appropriate.

(3) Sections 43 to 47, except

section 45(3)(b), apply to a utility service provided by a controlled corporation.

(4) A controlled corporation shall not provide any utility services outside Alberta without the prior written approval of the Minister. Regulations 75.5(1) The Minister may make regulations (

a) providing that certain types of corporations may not be controlled by a municipality or a group of municipalities without the Minister’s approval; (

b) respecting terms and conditions that apply when a municipality or a group of municipalities controls a corporation; (

c) prescribing information to be included in a due diligence study for the purposes of

section 75.1(3)(a)(ii) or in a business plan for the purposes of

section 75.1(4)(e); (

d) respecting public hearings to be held under

section 75.1(3)(c), including, without limitation, the form and nature of information that must be made available to the public before a public hearing is held; (

e) prescribing reports for the purposes of

section 75.2(1); (

f) respecting the manner in which a council must notify residents of the municipality of a material change to a controlled corporation; (

g) respecting the timing, scope and methods of obtaining public input from residents of a municipality regarding a material change to a controlled corporation; (

h) defining any term or expression that is used but not defined in this Division;

9 Explanatory Notes

10 (

i) specifying or describing by reference the provisions of this or any other enactment that do not apply, or that apply with modifications, to a controlled corporation; (

j) specifying or describing by reference any provisions that are to be added to or that are to replace the provisions of this Act or any other enactment in respect of a controlled corporation.

(2) Regulations made under subsection (1) may apply in respect of one or more controlled corporations or may apply generally. 14

Section 130(2)(

b) is amended by striking out “a majority of the electors of the summer village” and substituting “a number of the electors of the summer village equal to at least 50% of the number of summer village residences in the summer village”. 15

Section 153 is amended by adding the following after clause (a): (a.1) to promote an integrat ed and strategic approach to intermunicipal land use planning and service delivery with neighbouring municipalities;

10 Explanatory Notes 14

Section 130(2) presently reads:

(2) The Minister may undertake a viability review in respect of a municipality if (

a) the Minister receives a request for a viability review from the council of the municipality, (

b) the Minister receives a sufficient petition requesting a viability review from electors of the municipality numbering at least 30% of the municipality’s population or, in the case of a summer village, a sufficient petition requesting the review from a majority of the electors of the summer village, or (

c) the Minister believes a viability review is warranted. 15

Section 153 presently reads: 153 Councillors have the following duties: (

a) to consider the welfare and in terests of the municipality as a whole and to bring to council’s attention anything that would promote the welfare or interests of the municipality; (

b) to participate generally in developing and evaluating the policies and programs of the municipality; (

c) to participate in council meetings and council committee meetings and meetings of other bodies to which they are appointed by the council;

11 16 The following is added after

section 201: Orientation training 201.1(1) A municipality must, in accordance with the regulations, offer orientation training to each councillor within 90 days after the councillor has been elected.

(2) The following topics must be addressed in orientation training required under subsection (1): (

a) role of municipalities in Alberta; (

b) municipal organization and functions; (

c) key municipal plans, policies and projects; (

d) roles and responsibilities of council and councillors; (

e) roles and responsibilities of the chief administrative officer and staff; (

f) budgeting and financial administration; (

g) public participation; (

h) any other topic prescribed by the regulations.

(3) The Minister may make regulations respecting orientation training, including, without limitation, regulations (

a) respecting the delivery of orientation training; (

b) prescribing topics to be addressed in orientation training.

11 Explanatory Notes (

d) to obtain information about the operation or administration of the municipality from the chief administrative officer or a person designated by the chief administrative officer; (

e) to keep in confidence ma tters discussed in private at a council or council committee meeting until discussed at a meeting held in public; (

f) to perform any other duty or function imposed on councillors by this or any other enactment or by the council. 16 Orientation training.

(4) Notwithstanding subsection (1) but subject to subsection (5), (

a) councillors elected in a general election in 2017 in respect of a summer village must be offered orientation training pursuant to subsection (1) by November 30, 2017, and (

b) councillors elected in a general election in 2017 in respect of a municipality other than a summer village must be offered orientation training pursuant to subsection (1) by January 14, 2018. (5) Subsection (4) does not apply to a municipality that has offered its councillors who are elected in a general election in 2017 orientation training that is equivalent to the orientation training required under subsection (1) before this

section comes into force. 17

Section 223(2)(

b) is amended by striking out “10% of the electors of the summer village” and substituting “a number of the electors of the summer village equal to at least 20% of the number of summer village residences in the summer village”. 18

Section 232(2) is repealed and the following is substituted:

(2) A petition requesting a new bylaw under

Part 8, 9, 10, 17 or 17.2 or an amendment or repeal of a bylaw or resolution made under

Part 8, 9, 10, 17 or 17.2 has no effect. 19

Section 241(

d) is amended by striking out “corporation controlled by a municipality” and substituting “controlled corporation as defined in

section 75.1”.

12 Explanatory Notes 17

Section 223(2)(

b) presently reads:

(2) If requirements for the minimum number of petitioners are not set out under other provisions of this or any other enactment then, to be sufficient, the petition must be signed, (

b) in the case of a summer village, by 10% of the electors of the summer village. 18

Section 232(2) presently reads:

(2) A petition requesting a new bylaw under

Part 8, 9, 10 or 17 or an amendment or repeal of a bylaw or resolution made under

Part 8, 9, 10 or 17 has no effect. 19

Section 241(

d) presently reads: 241 In this Part, (d) “controlled corporation” means a corporation controlled by a municipality;

13 20

Section 250 is amended (

a) by adding the following after subsection (2): (2.1) Subsection (2) does not apply to a municipality’s investment in a controlled corporation. (

b) in subsection (3) by striking out “and a municipality may not acquire shares of a corporation under subsection (2)(

e) if the acquisition would allow the municipality to control the corporation”. 21

Section 284 is amended (

a) in subsection (1) (

i) by repealing clause (

d) and substituting the following:

13 Explanatory Notes 20

Section 250 presently reads in part: 250(1) In this section, “securities” includes bonds, debentures, trust certificates, guaranteed investment certificates or receipts, certificates of deposit, deposit receipts, bills, notes and mortgages of real estate or leaseholds and rights or interests in respect of a security.

(2) A municipality may only invest its money in the following: (

a) securities issu ed or guaranteed by (

i) the Crown in right of C anada or an agent of the Crown, or (ii) the Crown in right of a pr ovince or territory or an agent of a province or territory; (

b) securities of a municipality, school division, school district, hospital district, health region under the Regional Health Authorities Act or regional services commission in Alberta; (

c) securities that are issued or guaranteed by a bank, treasury branch, credit union or trust corporation; (

d) units in pooled funds of all or any of the investments described in clauses (

a) to (c); (

e) shares of a corporation in corporated or continued under the

Canada Business Corporations Act (Canada) or incorporated, continued or registered under the Business Corporations Act if the investment is approved by the Minister.

(3) The approval of the Minister under subsection (2)(

e) may contain conditions and a municipality may not acquire shares of a corporation under subsection (2)(

e) if the acquisition would allow the municipality to control the corporation. 21

Section 284 presently reads in part: 284(1) In this Part and Parts 10, 11 and 12,

14 (d) “assessor” means (

i) the provincial assessor, or (ii) a municipal assessor, and includes any person to whom those duties and responsibilities are delegated by the person referred to in subclause (

i) or (ii); (ii) by adding the following after clause (f): (f.01) “designated indus trial property” means (

i) facilities regulated by the Alberta Energy Regulator, the Alberta Utilities Commission or the National Energy Board, (ii) linear property, (iii) property designated as a major plant by the regulations, and (iv) any other property designated by the regulations; (iii) by repealing clause (g); (iv) by repealing clause (

k) and substituting the following: (k) “linear property” means (

i) electric power systems, which has the meaning given to that term in the regulations, (ii) street lighting systems, which has the meaning given to that term in the regulations, (iii) telecommunication systems, which has the meaning given to that term in the regulations, (iv) pipelines, which has the meaning given to that term in the regulations, (

v) railway property, which has the meaning given to that term in the regulations, and

14 Explanatory Notes (d) “assessor” means a person who has the qualifications set out in the regulations and (

i) is designated by the Minist er to carry out the duties and responsibilities of an assessor under this Act, or (ii) is appointed by a municipality to the position of designated officer to carry out the duties and responsibilities of an assessor under this Act, and includes any person to whom those duties and responsibilities are delegated by the person referred to in subclause (

i) or (ii); (g) “electric power system” means a system intended for or used in the generation, transmission, distribution or sale of electricity; (k) “linear property” means (

i) electric power systems, in cluding structures, installations, materials, devices, fittings, apparatus, appliances and machinery and equipment, owned or operated by a person whose rates are controlled or set by the Alberta Utilities Commission or by a municipality or under the Small Power Research and Development Act, but not including land or buildings, (i.1) street lighting systems, in cluding structures, installations, fittings and equipment used to supply light, but not including land or buildings, (ii) telecommunicati ons systems, including (

A) cables, amplifiers, antennas and drop lines, and (

B) structures, installations, materials, devices, fittings, apparatus, appliances and machinery and equipment, intended for or used in the communication systems of cable distribution undertakings and telecommunication carriers that are subject to the regulatory authority of the Canadian Radio-television and Telecommunications Commission or any successor of the Commission, but not including

15 (vi) wells, which has the meaning given to that term in the regulations; (

v) by adding the following after clause (n.2): (n.3) “municipal assessment roll” means the assessment roll prepared by a municipality under

section 302(1); (n.4) “municipal assessor” means a municipal assessor appointed under

section 284.2; (vi) by adding the following after clause (o): (o.1) “operational” has the meaning given to it in the regulations; (vii) by repealing clause (

p) and substituting the following: (p) “operator” has the meaning given to it in the regulations; (viii) by adding the following after clause (r): (r.1) “provincial assessmen t roll” means the assessment roll prepared by the provincial assessor under

section 302(2); (r.2) “provincial assessor” means the provincial assessor designated under

section 284.1; (ix) by repealing clauses (s), (t), (

v) and (w); (

b) by adding the following after subsection (2):

(2.1) For the purposes of subsection (1)(f.01)(i), a facility regulated by the Alberta Energy Regulator, the Alberta Utilities Commission or the National Energy Board includes all components of the facility, including any machinery and equipment, buildings and structures servicing or related to the facility and land on which the facility is located.

15 Explanatory Notes (

C) cables, structures, amp lifiers, antennas or drop lines installed in and owned by the owner of a building to which telecommunications services are being supplied, or (

D) land or buildings, and (iii) pipelines, including (

A) any continuous string of pipe, including loops, by-passes, cleanouts, distribution meters, distribution regulators, remote telemetry units, valves, fittings and improvements used for the protection of pipelines intended for or used in gathering, distributing or transporting gas, oil, coal, salt, brine, wood or any combination, product or by-product of any of them, whether the string of pipe is used or not, (

B) any pipe for the conveyance or disposal of water, steam, salt water, glycol, gas or any other substance intended for or used in the production of gas or oil, or both, (

C) any pipe in a well intended for or used in (

I) obtaining gas or oil, or both, or any other mineral, (II) injecting or disposing of water, steam, salt water, glycol, gas or any other substance to an underground formation, (III) supplying water for injection to an underground formation, or (IV) monitoring or observing performance of a pool, aquifer or an oil sands deposit, (

D) well head installations or other improvements located at a well site intended for or used for any of the purposes described in paragraph (

C) or for the protection of the well head installations,

16 Explanatory Notes (

E) the legal interest in the l and that forms the site of wells used for any of the purposes described in paragraph (

C) if it is by way of a lease, licence or permit from the Crown, and (E.1) the legal interest in any land other than that referred to in paragraph (

E) that forms the site of wells used for any of the purposes described in paragraph (C), if the municipality in which the land is located has prepared assessments in accordance with this Part that are to be used for the purpose of taxation in 1996 or a subsequent year, but not including (

F) the inlet valve or outlet valve or any installations, materials, devices, fittings, apparatus, appliances, machinery or equipment between those valves in (

I) any processing, refining, manufacturing, marketing, transmission line pumping, heating, treating, separating or storage facilities, or (II) a regulating or metering station, or (

G) land or buildings; (p) “operator”, in respect of linear property, means (

i) for linear property described in clause (k)(iii) (

A) the licensee, as defined in the Pipeline Act, (

B) the licensee, as defined in the Oil and Gas Conservation Act, or (

C) the person who has applied in writing to and been approved by the Minister as the operator, or, where paragraphs (A), (

B) and (

C) do not apply, the owner, and (ii) for other linear property,

17 22 The following is added after

section 284: Provincial assessor 284.1(1) The Minister must designate a person having the qualifications set out in the regulations as the provincial assessor to carry out the functions, duties and powers of the provincial assessor under this Act.

(2) Subject to the regulations, the provincial assessor may delegate to any person any power or duty conferred or imposed on the provincial assessor by this Act.

17 Explanatory Notes (

A) the owner, or (

B) the person who has applied in writing to and been approved by the Minister as the operator; (s) “railway” means roadway and superstructure; (t) “roadway” means the conti nuous strip of land owned or occupied by a person as a right of way for trains, leading from place to place in Alberta, but not including (

i) land that is outside th e right of way and owned or occupied by the corporation for station grounds or extra right of way for sidings, spur tracks, wyes or other trackage for trains, or (ii) land within the right of way that is used by the corporation for purposes other than the operation of trains; (v) “superstructure” means (

i) the grading, ballast and impr ovements located on a right of way for trains and used for the operation of trains, and (ii) the improvements that fo rm part of a telecommunications system intended for or used in the operation of trains; (w) “telecommunications system” means a system intended for or used in the transmission, emission or reception of cable television or telecommunications, but not including radio communications intended for direct reception by the general public; 22 Provincial assessor and municipal assessor.

(3) The provincial assessor is not liable for loss or damage caused by anything said or done or omitted to be done in good faith in the performance or intended performance of the provincial assessor’s functions, duties or powers under this Act or any other enactment. Municipal assessor 284.2(1) A municipality must appoint a person having the qualifications set out in the regulations to carry out the functions, duties and powers of a municipal assessor under this Act.

(2) Subject to the regulations, a municipal assessor may delegate to any person any power or duty conferred or imposed on the municipal assessor by this Act.

(3) A municipal assessor is not liable for loss or damage caused by anything said or done or omitted to be done in good faith in the performance or intended performance of the municipal assessor’s functions, duties or powers under this Act or any other enactment. 23

Section 289 is amended (

a) by repealing subsection (1) and substituting the following: Assessments for property other than designated industrial property 289(1) Assessments for all property in a municipality, other than designated industrial property, must be prepared by the municipal assessor. (

b) by adding the following after subsection (2):

(2.1) If the provincial assessor and a municipal assessor assess the same property, the municipality in which the property is situated must rescind the municipal assessment and notify the assessed person. (

c) by repealing subsections (3) and (4).

18 Explanatory Notes 23

Section 289 presently reads: 289(1) Assessments for all property in a municipality, other than linear property, must be prepared by the assessor appointed by the municipality.

(2) Each assessment must reflect (

a) the characteristics and physical condition of the property on December 31 of the year prior to the year in which a tax is imposed under

Part 10 in respect of the property, and (

b) the valuation and other standards set out in the regulations for that property.

(3) Each assessment of a railway must be based on a report provided by December 31 to each municipality the railway runs through by the person that operates the railway, showing (

a) the amount of land in the municipality occupied by the railway for roadway, and

19 24

Section 291 is amended (

a) by repealing subsection (2) and substituting the following:

(2) No assessment is to be prepared (

a) for new linear property that is not operational on or before October 31, (

b) for new improvements, other than designated industrial property improvements, that are intended to be used for or in connection with a manufacturing or processing operation and that are not operational on or before December 31, (

c) for new designated industrial property improvements, other than linear property, that are intended to be used for or in connection with a manufacturing or processing operation and that are not operational on or before October 31, (

d) for new improvements, other than designated industrial property improvements, that are intended to be used for the storage of materials manufactured or processed by the improvements referred to in clause (b), if the improvements referred to in clause (

b) are not operational on or before December 31, or (

e) for new designated industrial property improvements, other than linear property, that are intended to be used for the storage of materials manufactured or processed by the improvements referred to in clause (c), if the improvements referred to in clause (

c) are not operational on or before October 31. (

b) by repealing subsections (3) to (5).

19 Explanatory Notes (

b) the amount of land in the municipality occupied by the railway for purposes other than roadway.

(4) If a person that operates a railway does not provide the report required by subsection (3), the assessor must prepare the assessment using whatever information is available about the railway. 24

Section 291 presently reads: 291(1) Unless subsection (2) applies, an assessment must be prepared for an improvement whether or not it is complete or capable of being used for its intended purpose.

(2) No assessment is to be prepared (

a) for linear property that is under construction but not completed on or before October 31, unless it is capable of being used for the transmission of gas, oil or electricity, (

b) for new improvements that ar e intended to be used for or in connection with a manufacturing or processing operation and are not completed or in operation on or before December 31, or (

c) for new improvements that are intended to be used for the storage of materials manufactured or processed by the improvements referred to in clause (b), if the improvements referred to in clause (

b) are not completed or in operation on or before December 31.

(3) For the purposes of subsection (2)(a), (a) “capable of being used”, in respect of linear property, means having the physical capacity to transmit gas, oil or electricity whether or not (

i) there is any gas, oil or electricity to transmit, or (ii) there are any facilities c onnected to the linear property for the sending or receiving of gas, oil or electricity; (b) “construction”, in respect of linear property, means the building or installation, or both, of linear property, but does

20 25

Section 292 is amended (

a) by repealing subsection (1) and substituting the following: Assessments for designated industrial property 292(1) Assessments for designated industrial property must be prepared by the provincial assessor. (

b) in subsection (2) (

i) in clause (

a) by striking out “linear” and substituting “designated industrial”; (ii) by repealing clause (

b) and substituting the following: (

b) the specifications and characteristics of the designated industrial property as specified in the regulations. (

c) by adding the following after subsection (2):

(2.1) The specifications and characteristics of the designated industrial property referred to in subsection (2)(

b) must reflect (

a) the records of the Alberta Energy Regulator, the Alberta Utilities Commission or the National Energy Board, as the case may be, on October 31 of the year prior to the year in which the tax is imposed under

Part 10 in respect of the designated industrial property, and (

b) any other source of info rmation that the provincial assessor considers relevant, as at October 31 of the year

20 Explanatory Notes not include the commissioning, operation or use of linear property.

(4) For the purposes of subsection (3)(a), linear property that is a pipeline has the physical capacity to transmit gas or oil when pressure testing of the pipeline is successful.

(5) For the purposes of this section, linear property that is a pipeline must be assessed separately and not as a system of pipelines. 25

Section 292 presently reads: 292(1) Assessments for linear property must be prepared by the assessor designated by the Minister.

(2) Each assessment must reflect (

a) the valuation standard set out in the regulations for linear property, and (

b) the specifications and characte ristics of the linear property (

i) as contained in the records of the Alberta Utilities Commission, the Energy Resources Conservation Board or the Alberta Energy Regulator on October 31 of the year prior to the year in which a tax is imposed under

Part 10 in respect of the linear property, or (ii) on October 31 of the year prior to the year in which a tax is imposed under

Part 10 in respect of the linear property, as contained in the report requested by the assessor under subsection (3).

(3) If the assessor considers it necessary, the assessor may request the operator of linear property to provide a report relating to that property setting out the information requested by the assessor.

(4) On receiving a request under subsection (3), the operator must provide the report not later than December 31.

21 prior to the year in which the tax is imposed under

Part 10 in respect of the designated industrial property.

(2.2) Information received by the provincial assessor from the Alberta Energy Regulator, the Alberta Utilities Commission or the National Energy Board is deemed to be correct for the purposes of preparing assessments. (

d) by repealing subsections (3), (4) and (5). 26

Section 293 is amended (

a) in subsection (1) by striking out “the assessor” and substituting “an assessor”; (

b) by repealing subsection (3) and substituting the following:

(3) The municipal assessor must, in accordance with the regulations, provide the Minister or the provincial assessor with information that the Minister or the provincial assessor requires about property in the municipality. 27

Section 295 is amended (

a) by repealing subsection (1) and substituting the following: Duty to provide information 295(1) A person must provide, on request by an assessor, (

a) any information necessary for the assessor to prepare an assessment or to determine if property is to be assessed, and (

b) any information prescribed or described in the regulations for the assessor to carry out the duties and responsibilities of an assessor under Parts 9 to 12 of this Act. (

b) by repealing subsection (2) and substituting the following:

21 Explanatory Notes

(5) If the operator does not provide the report in accordance with subsection (4) or the assessor has reasonable grounds to believe that the information provided in the report is inaccurate, the assessor must prepare the assessment using the most accurate information available about the linear property. 26

Section 293(1) and (3) presently read: 293(1) In preparing an assessment, the assessor must, in a fair and equitable manner, (

a) apply the valuation and other standards set out in the regulations, and (

b) follow the procedures set out in the regulations.

(3) An assessor appointed by a municipality must, in accordance with the regulations, provide the Minister with information that the Minister requires about property in that municipality. 27

Section 295 presently reads: 295(1) A person must provide, on request by the assessor, any information necessary for the assessor to prepare an assessment or determine if property is to be assessed.

(2) An agency accredited under the Safety Codes Act must release, on request by the assessor, information or documents respecting a permit issued under the Safety Codes Act.

(3) An assessor may request information or documents under subsection (2) only in respect of a property within the municipality for which the assessor is preparing an assessment.

(4) No person may make a complaint in the year following the assessment year under

section 460 or, in the case of linear property, under

section 492(1) about an assessment if the person has failed to provide the information requested under subsection (1) within 60 days from the date of the request.

(2) The Alberta Safety Codes Authority or an agency accredited under the Safety Codes Act must release, on request by an assessor, information or documents respecting a permit issued under the Safety Codes Act. (

c) in subsection (4) by striking out “linear” and substituting “designated industrial”; (

d) by adding the following after subsection (4):

(5) Information collected under this

section must be reported to the Minister on the Minister’s request. 28

Section 296 is amended (

a) in subsection (1) by striking out “An assessor described in

section 284(d)(i)” and substituting “The provincial assessor”; (

b) in subsection (2)(

b) by striking out “to assist the assessor in preparing an assessment or determining if property is to be assessed” and substituting “under

section 294 or 295”. 29

Section 297(2) is repealed and the following is substituted:

(2) A council may by bylaw divide class 1 into sub-classes on any basis it considers appropriate, and if the council does so, the assessor may assign one or more sub-classes to property in class 1.

(2.1) The assessor must assign the sub-classes prescribed by the regulations to property in class 2.

22 Explanatory Notes 28

Section 296 presently reads: 296(1) An assessor described in

section 284(d)(

i) or a municipality may apply to the Court of Queen’s Bench for an order under subsection (2) if any person (

a) refuses to allow or interfer es with an entry or inspection by an assessor, or (

b) refuses to produce anything requested by an assessor to assist the assessor in preparing an assessment or determining if property is to be assessed

(2) The Court may make an order (

a) restraining a person from preventing or interfering with an assessor’s entry or inspection, or (

b) requiring a person to produce anything requested by an assessor to assist the assessor in preparing an assessment or determining if property is to be assessed. 29

Section 297(2) presently reads:

(2) A council may by bylaw (

a) divide class 1 into sub-cl asses on any basis it considers appropriate, and (

b) divide class 2 into the following sub-classes:

23 30

Section 299 is repealed and the following is substituted: Access to municipal assessment record 299(1) An assessed person may ask the municipality, in the manner required by the municipality, to let the assessed person see or receive information prescribed by the regulations that is in the municipal assessor’s possession at the time of the request, showing how the municipal assessor prepared the assessment of that person’s property.

(2) Subject to subsection (3) and the regulations, the municipality must comply with a request under subsection (1).

(3) A municipality is not obligated to respond to a request for information in respect of a property after a complaint is made under

section 460 by the person assessed in respect of that property until the complaint has been heard and decided by an assessment review board. Access to provincial assessment record 299.1(1) An assessed person may ask the provincial assessor, in the manner required by the provincial assessor, to let the assessed person see or receive information prescribed by the regulations in the provincial assessor’s possession at the time of the request, showing how the provincial assessor prepared the assessment of that person’s designated industrial property.

(2) Subject to subsection (3) and the regulations, the provincial assessor must comply with a request under subsection (1).

(3) The provincial assessor is not obligated to respond to a request for information in respect of designated industrial property after a complaint is made under

section 492(1) by the person assessed in respect of that property until the complaint has been heard and decided by the Municipal Government Board.

23 Explanatory Notes (

i) vacant non-residential; (ii) improved non-residential, and if the council does so, the assessor may assign one or more sub-classes to a property. 30

Section 299 presently reads: 299(1) An assessed person may ask the municipality, in the manner required by the municipality, to let the assessed person see or receive sufficient information to show how the assessor prepared the assessment of that person’s property.

(1.1) For the purposes of subsection (1), “sufficient information” in respect of a person’s property must include (

a) all documents, records and ot her information in respect of that property that the assessor has in the assessor’s possession or under the assessor’s control, (

b) the key factors, components and variables of the valuation model applied in preparing the assessment of the property, and (

c) any other information prescribed or otherwise described in the regulations.

(2) The municipality must, in accordance with the regulations, comply with a request under subsection (1).

24 31

Section 300 is repealed and the following is substituted: Access to

summary of municipal assessment 300(1) An assessed person may ask the municipality, in the manner required by the municipality, to let the assessed person see or receive a

summary of the most recent assessment of any assessed property in the municipality of which the assessed person is not the owner.

(2) For the purposes of subsection (1), a

summary of the most recent assessment must include the following information that is in the municipal assessor’s possession or under the municipal assessor’s control at the time of the request: (

a) a description of the parcel of land and any improvements, to identify the type and use of the property; (

b) the size and measurements of the parcel of land; (

c) the age and size or measurement of any improvements; (

d) the key attributes of any improvements to the parcel of land; (

e) the assessed value and any adjustments to the assessed value of the parcel of land; (

f) any other information prescribed or otherwise described in the regulations.

(3) The municipality must, in accordance with the regulations, comply with a request under subsection (1) if it is satisfied that necessary confidentiality will not be breached. Access to

summary of provincial assessment 300.1(1) An assessed person may ask the provincial assessor, in the manner required by the provincial assessor, to let the assessed person see or receive a

summary of the most recent assessment of any assessed designated industrial property of which the assessed person is not the owner or operator.

(2) For the purposes of subsection (1), a

summary of the most recent assessment must include the following information that

24 Explanatory Notes 31

Section 300 presently reads: 300(1) An assessed person may ask the municipality, in the manner required by the municipality, to let the assessed person see or receive a

summary of the assessment of any assessed property in the municipality.

(1.1) For the purposes of subsection (1), a

summary of an assessment must include the following information that the assessor has in the assessor’s possession or under the assessor’s control: (

a) a description of the parcel of land and any improvements, to identify the type and use of the property; (

b) the size of the parcel of land; (

c) the age and size or meas urement of any improvements; (

d) the key factors, components and variables of the valuation model applied in preparing the assessment of the property; (

e) any other information prescribed or otherwise described in the regulations.

(2) The municipality must, in accordance with the regulations, comply with a request under subsection (1) if it is satisfied that necessary confidentiality will not be breached.

25 is in the provincial assessor’s possession or under the provincial assessor’s control at the time of the request: (

a) a description of the designated industrial property; (

b) the assessed value associated with the designated industrial property; (

c) any other information prescribed or otherwise described in the regulations.

(3) The provincial assessor must, in accordance with the regulations, comply with a request under subsection (1) if the provincial assessor is satisfied that necessary confidentiality will not be breached. 32

Section 301 is amended by renumbering it as

section 301(1) and by adding the following after subsection (1):

(2) The provincial assessor may provide information that is in the provincial assessor’s possession about assessments if the provincial assessor is satisfied that necessary confidentiality will not be breached. 33

Section 302 is repealed and the following is substituted: Preparation of roll 302(1) Each municipality must prepare annually, not later than February 28, an assessment roll for assessed property in the municipality other than designated industrial property.

(2) The provincial assessor must prepare annually, not later than February 28, an assessment roll for assessed designated industrial property.

(3) The provincial assessor must provide to each municipality a copy of that portion of the provincial assessment roll that relates to the designated industrial property situated in the municipality.

25 Explanatory Notes 32

Section 301 presently reads: 301 A municipality may provide information in its possession about assessments if it is satisfied that necessary confidentiality will not be breached. 33

Section 302 presently reads: 302(1) Each municipality must prepare annually, not later than February 28, an assessment roll for assessed property in the municipality other than linear property.

(2) The Minister must prepare annually, not later than February 28, an assessment roll for assessed linear property.

26 34

Section 303 is amended (

a) by adding “prepared by a municipality” after “assessment roll”; (

b) by repealing clause (g.1); (

c) in clause (

h) by adding “fully or partially” before “exempt”; (

d) by adding the following after clause (h): (h.1) if a deferral of the collection of tax under

section 364.1 is in effect for the property, a notation of that fact; (

e) in clause (

i) by adding “required” before “by the Minister”. 35 The following is added after

section 303: Contents of provincial assessment roll 303.1 The provincial assessment roll must show, for each assessed designated industrial property, the following: (

a) a description of the type of designated industrial property; (

b) a description sufficient to identify the location of the designated industrial property; (

c) the name and mailing address of the assessed person; (

d) the assessment; (

e) the assessment class or classes; (

f) the liability code assigned by the provincial assessor, in the form and manner prescribed by the regulations; (

g) whether the designated industrial property is assessable for public school purposes or separate school purposes, if notice has been given to the municipality under

section 156 of the School Act;

26 Explanatory Notes 34

Section 303 presently reads in part: 303 The assessment roll must show, for each assessed property, the following: (g.1) if the property is linear property, the date the Minister declares the linear property assessment complete; (

h) if the property is exempt from taxation under

Part 10, a notation of that fact; (

i) any other information considered appropriate by the municipality or by the Minister, as the case may be. 35 Contents of provincial assessment roll.

27 (

h) if the designated industri al property is exempt from taxation under

Part 10, a notation of that fact; (

i) any other information considered appropriate by the provincial assessor. 36

Section 304 is amended (

a) by repealing subsection (3) and substituting the following:

(3) A person who purchases property or in any other manner becomes liable to be shown on the assessment roll as an assessed person (

a) must provide to the provincial assessor, in the case of designated industrial property, or (

b) must provide to the municipality, in the case of property other than designated industrial property, written notice of a mailing address to which notices under this Part and

Part 10 may be sent. (

b) by repealing subsection (5). 37

Section 305 is amended (

a) in subsection (3) by striking out “section 368” and substituting “section 364.1 or 368”; (

b) by adding the following after subsection (3):

(3.1) If the collection of tax on property is deferred under

section 364.1 or a deferral under that

section is cancelled, the assessment roll must be corrected and an amended assessment notice must be prepared and sent to the assessed person. (

c) by repealing subsections (5) and (6).

27 Explanatory Notes 36

Section 304(3) and (5) presently read:

(3) A person who purchases property or in any other manner becomes liable to be shown on the assessment roll as an assessed person (

a) must provide to the Minister, in the case of linear property, or (

b) must provide to the municipalit y, in the case of property other than linear property, written notice of a mailing address to which notices under this Part and

Part 10 may be sent.

(5) A bylaw passed under subsection (1)(j)(ii) on or after January 1, 1996 and before May 24, 1996 has no effect. 37

Section 305 presently reads in part:

(3) If exempt property becomes taxable or taxable property becomes exempt under

section 368, the assessment roll must be corrected and an amended assessment notice must be prepared and sent to the assessed person.

(5) If a complaint has been made under

section 460 or 488 about an assessed property, the assessor must not correct or change the assessment roll in respect of that property until a decision of an assessment review board or the Municipal Government Board, as the case may be, has been rendered or the complaint has been withdrawn.

(6) Despite subsection (5), subsection (1)(

b) does not apply if the assessment roll is

28 38

Section 307 is amended by adding “municipal” before “assessment roll”. 39

Section 308 is amended (

a) in subsection (1)(

a) by striking out “linear” and substituting “designated industrial”; (

b) by repealing subsection (2) and substituting the following:

(2) The provincial assessor must annually (

a) prepare assessment notices for all assessed designated industrial property shown on the provincial assessment roll, (

b) send the assessment notices to the assessed persons in accordance with the regulations, and (

c) send the municipality copies of the assessment notices. (

c) by repealing subsections (3) and (5).

28 Explanatory Notes (

a) corrected as a result of a complaint being withdrawn by agreement between the complainant and the assessor, or (

b) changed under

section 477 or 517. 38

Section 307 presently reads: 307 Any person may inspect the assessment roll during regular business hours on payment of the fee set by the council. 39

Section 308 presently reads: 308(1) Each municipality must annually (

a) prepare assessment notices for all assessed property, other than linear property, shown on the assessment roll referred to in

section 302(1), and (

b) send the assessment notices to the assessed persons in accordance with the regulations.

(2) The assessor designated by the Minister must annually (

a) prepare assessment notices for all assessed linear property shown on the assessment roll referred to in

section 302(2), (

b) send the assessment notices to the assessed persons in accordance with the regulations, and (

c) send the municipality copies of the assessment notices.

(3) The municipality must record on the assessment roll the information in the assessment notices sent to it under subsection (2)(c).

(4) The assessment notice and the tax notice relating to the same property may be sent together or may be combined on one notice.

(5) When an assessment notice is combined with a tax notice under subsection (4) in respect of linear property, the combined notice must indicate that (

a) an assessment review board has no jurisdiction to deal with complaints about assessments for linear property, and

29 40

Section 309 is repealed and the following is substituted: Contents of assessment notice 309(1) An assessment notice or an amended assessment notice must show the following: (

a) the same information that is required to be shown on the assessment roll; (

b) the date the assessment notice or amended assessment notice is sent to the assessed person; (

c) the date by which a complaint must be made; (

d) for an assessment of property other than designated industrial property, the name and address of the assessment review board where a complaint must be filed; (

e) for an assessment of designated industrial property, information respecting how a complaint must be filed with the Municipal Government Board; (

f) any other information considered appropriate by the municipality or the provincial assessor, as the case may be.

(2) The date shown under subsection (1)(

c) must be 60 days after the assessment notice or amended assessment notice is sent to an assessed person.

(3) An assessment notice may include a number of assessed properties if the same person is the assessed person for all of them. 41

Section 310(2)(

b) is amended by striking out “assessor designated by the Minister” and substituting “provincial assessor”.

29 Explanatory Notes (

b) the Municipal Government B oard has jurisdiction to hear complaints about assessments for linear property. 40

Section 309 presently reads: 309(1) An assessment notice or an amended assessment notice must show the following: (

a) the same information that is required to be shown on the assessment roll; (

b) the date the assessment no tice or amended assessment notice is sent to the assessed person; (

c) the date by which a complaint must be made, which date must be 60 days after the assessment notice or amended assessment notice is sent to the assessed person; (

d) the name and address of the designated officer with whom a complaint must be filed; (

e) any other information considered appropriate by the municipality.

(2) An assessment notice may include a number of assessed properties if the same person is the assessed person for all of them. 41

Section 310(2) presently reads:

(2) If the mailing address of an assessed person is unknown,

30 42

Section 311 is amended (

a) by repealing subsection (3) and substituting the following:

(3) The provincial assessor must publish in The Alberta Gazette a notice that the assessment notices in respect of designated industrial property have been sent. (

b) in subsection (4) by striking out “linear” and substituting “designated industrial”. 43

Section 314 is amended (

a) in subsection (1) (

i) by adding “municipal” before “assessor”; (ii) by striking out “completed or begin to operate” and substituting “operational”; (

b) in subsections (2) and (2.1) by adding “municipal” before “assessor”.

30 Explanatory Notes (

a) a copy of the assessment notic e must be sent to the mailing address of the assessed property, and (

b) if the mailing address of the property is also unknown, the assessment notice must be retained by the municipality or the assessor designated by the Minister, as the case may be, and is deemed to have been sent to the assessed person. 42

Section 311 presently reads in part:

(3) The assessor designated by the Minister must publish in The Alberta Gazette a notice that the assessment notices in respect of linear property have been sent.

(4) All assessed persons are deemed as a result of the publication referred to in subsection (3) to have received their assessment notices in respect of linear property. 43

Section 314 presently reads in part: 314(1) The assessor must prepare supplementary assessments for machinery and equipment used in manufacturing and processing if those improvements are completed or begin to operate in the year in which they are to be taxed under

Part 10.

(2) The assessor must prepare supplementary assessments for other improvements if (

a) they are completed in the year in which they are to be taxed under

Part 10, (

b) they are occupied during all or any part of the year in which they are to be taxed under

Part 10, or (

c) they are moved into the municipality during the year in which they are to be taxed under

Part 10 and they will not be taxed in that year by another municipality.

(2.1) The assessor may prepare a supplementary assessment for a designated manufactured home that is moved into the municipality during the year in which it is to be taxed under

Part 10 despite that

31 44 The following is added after

section 314: Supplementary assessment re designated industrial property 314.1(1) Subject to the regulations, the provincial assessor must prepare supplementary assessments for new designated industrial property that becomes operational after October 31 of the year prior to the year in which the designated industrial property is to be taxed under

Part 10.

(2) Supplementary assessments must reflect the valuation standard set out in the regulations for designated industrial property.

(3) Subject to the regulations, supplementary assessments for designated industrial property must be prorated to reflect only the number of months, including the whole of the first month, during which the property is operational.

(4) Despite subsections (1) to (3), (

a) a supplementary assessment must be prepared only for designated industrial property that has not been previously assessed, and only when it becomes operational; (

b) a supplementary assessment must not be prepared in respect of designated industrial property that ceases to operate during the tax year. 45 Sections 315 and 316 are repealed and the following is substituted: Supplementary assessment roll 315(1) Before the end of the year in which supplementary assessments are prepared, the municipality must prepare a supplementary assessment roll.

31 Explanatory Notes the designated manufactured home will be taxed in that year by another municipality. 44 Supplementary assessment re designated industrial property. 45 Sections 315 and 316 presently read: 315(1) Before the end of the year in which supplementary assessments are prepared, the municipality must prepare a supplementary assessment roll.

(2) A supplementary assessment roll must show, for each assessed improvement, the following:

(2) Before the end of the year in which supplementary assessments are prepared, the provincial assessor must prepare a supplementary assessment roll for designated industrial property.

(3) A supplementary assessment roll must show, for each assessed improvement or designated industrial property, the following: (

a) the same information that is required to be shown on the assessment roll; (

b) in the case of an impr ovement, the date that the improvement (

i) was completed, occupied or moved into the municipality, or (ii) became operational.

(4) Sections 304, 305, 306 and 307 apply in respect of a supplementary assessment roll.

(5) The provincial assessor must provide a copy of the supplementary assessment roll for designated industrial property to the municipality. Supplementary assessment notices 316(1) Before the end of the year in which supplementary assessments are prepared other than for designated industrial property, the municipality must (

a) prepare a supplementary assessment notice for every assessed improvement shown on the supplementary assessment roll referred to in

section 315(1), and (

b) send the supplementary assessment notices to the assessed persons.

(2) Before the end of the year in which supplementary assessments for designated industrial property are prepared, the provincial assessor must (

a) prepare supplementary assessment notices for all assessed designated industrial property shown on the

32 Explanatory Notes (

a) the same information that is required to be shown on the assessment roll; (

b) the date that the improvement (

i) was completed, occupied or moved into the municipality, or (ii) began to operate.

(3) Sections 304, 305, 306 and 307 apply in respect of a supplementary assessment roll. 316(1) Before the end of the year in which supplementary assessments are prepared, the municipality must (

a) prepare a supplementary assessment notice for every assessed improvement shown on the supplementary assessment roll, and (

b) send the supplementary assessment notices to the assessed persons.

(2) A supplementary assessment notice must show, for each assessed improvement, the following: (

a) the same information that is required to be shown on the supplementary assessment roll; (

b) the date the supplementary assessment notice is sent to the assessed person;

33 supplementary assessment roll referred to in

section 315(2), (

b) send the supplementary assessment notices to the assessed persons in accordance with the regulations, and (

c) send the municipality copies of the supplementary assessment notices. Contents of assessment notice 316.1(1) A supplementary assessment notice must show, for each assessed improvement, the following: (

a) the same information that is required to be shown on the supplementary assessment roll; (

b) the date the supplementary assessment notice is sent to the assessed person; (

c) the date by which a complaint must be made; (

d) the address to which a complaint must be sent.

(2) The date shown under subsection (1)(

c) must be (

a) in the case of a supplementary assessment notice for designated industrial property referred to in

section 316(2), 60 days after a copy of the supplementary assessment notice is sent to the municipality under

section 316(2)(c), or (

b) in any other case, 60 days after the supplementary assessment notice is sent to the assessed person. (3) Sections 309(3), 310(1.1) and 312 apply in respect of supplementary assessment notices. 46

Section 317 is amended (

a) by repealing clause (b); (

b) in clause (

e) by striking out “section 333.1 or 360” and substituting “section 333.1, 360 or 364.1”.

33 Explanatory Notes (

c) the date by which a complaint must be made, which date must be 60 days after the supplementary assessment notice is sent to the assessed person; (

d) the address to which a complaint must be sent. (3) Sections 309(2), 310(1.1) and 312 apply in respect of supplementary assessment notices. 46

Section 317 presently reads: 317 In this Division, “equalized assessment” means an assessment that is prepared by the Minister in accordance with this Division for an entire municipality and reflects

34 47

Section 322 is amended (

a) in subsection (1) (

i) by repealing clause (

b) and substituting the following: (

b) defining “electric power systems”, “facilities”, “farming operations”, “farm building”, “machinery and equipment”, “operational”, “operator”, “pipelines”, “railway property”, “street lighting systems”, “telecommunication systems” and “wells”; (ii) by adding the following after clause (d): (d.1) respecting the delegation of the powers, duties and functions of the provincial assessor under

section 284.1 or of a municipal assessor under

section 284.2; (d.2) designating major plants and other property as designated industrial property; (d.3) respecting designated industrial property, including, without limitation, regulations respecting the

34 Explanatory Notes (

a) assessments of property in the municipality that is taxable under

Part 10, (

b) assessments of property in the municipality in respect of which a grant may be paid by the Crown under

section 366, (

c) assessments of property in the municipality in respect of which a grant may be paid by the Crown in right of Canada under the Municipal Grants Act (Canada), (

d) assessments of property in the municipality made taxable or exempt as a result of a council passing a bylaw under

Part 10, except any property made taxable under

section 363(1)(d), and (

e) assessments of property in th e municipality that is the subject of a tax agreement under

section 333.1 or 360, from the year preceding the year in which the equalized assessment is effective. 47 Additional regulation-making authority added.

35 specifications and characteristics of designated industrial property; (iii) by adding the following after clause (g): (g.01) prescribing sub-classes for the purposes of

section 297(2.1); (iv) in clause (g.1) by striking out “sections 299(1.1)(

c) and 300(1.1)(e)” and substituting “sections 295(1)(b), 299(1), 299.1(1), 300(2)(

f) and 300.1(2)(c)”; (

v) by adding the following after clause (h.1): (h.2) respecting the providing of information to an assessor under

section 295(1); (h.3) respecting procedures and time-lines to be followed by a provincial assessor in dealing with a request for information under

section 299.1 or a request for a

summary of an assessment under

section 300.1; (h.4) respecting supplementary assessments; (h.5) defining any term or expression that is used but not defined in this Part; (

b) by adding the following after subsection (5):

(6) In designating by regulation a major plant as designated industrial property, the Minister may include as a major plant any parcel of land, improvements or other property.

(7) The inclusion of property pursuant to subsection (6) is not invalid even if the property is used for residential or agricultural purposes, or is vacant.

(8) If an application is made to a court in respect of the validity of a regulation designating a major plant as designated industrial property, (

a) the application shall be limited to whether a specific parcel of land, improvement or other property for which the applicant is the assessed person is or is not all or a part of a major plant;

35 Explanatory Notes

36 (

b) evidence of the inclusion of property pursuant to subsection (6) or of property not designated as a major plant pursuant to subsection (6) is not admissible to demonstrate the invalidity of the regulation or any part of it. 48

Section 326(1)(

a) is amended by striking out “or” at the end of subclause (iii), by adding “or” at the end of subclause (

v) and by adding the following after subclause (v): (vi) the amount required to recover the costs incurred for matters related to (

A) the assessment of designat ed industrial property, and (

B) any other matters related to the provincial assessor’s operations; 49

Section 329 is amended by adding the following after clause (g): (g.1) if any property in the municipality is the subject of a bylaw or agreement under

section 364.1 to defer the collection of tax, a notation of the amount deferred and the taxation year or years to which the amount relates; 50

Section 334(3) is amended by striking out “section 326(a)(ii)” and substituting “section 326(1)(a)(ii) or (vi)”.

36 Explanatory Notes 48

Section 326(1)(

a) presently reads: 326(1) In this Part, (a) “requisition” means (ii) any part of the amount required to be paid into the Alberta School Foundation Fund under

section 174 of the School Act that is raised by imposing a rate referred to in

section 174 of the School Act, (iii) any part of the requisition of school boards under

Part 6, Division 3 of the School Act, or (

v) the amount required to be paid to a management body under

section 7 of the Alberta Housing Act; 49

Section 329 presently reads in part: 329 The tax roll must show, for each taxable property or business, the following: (

g) if any property in the municipality is the subject of an agreement between the taxpayer and the municipality under

section 347(1) relating to tax arrears, a notation of that fact; 50

Section 334(3) presently reads:

(3) Despite subsection (2), a tax notice must show, separately from all other tax rates shown on the notice, the tax rates set by the property tax bylaw to raise the revenue to pay the requisitions referred to in

section 326(a)(ii).

37 51

Section 350 is amended by striking out “and” at the end of clause (a), adding “and” at the end of clause (

b) and adding the following after clause (b): (

c) the total amount of tax, if any, in respect of which collection is deferred under this Part. 52

Section 354(3.1) is repealed and the following is substituted:

(3.1) Despite subsection (3), the tax rate for the class referred to in

section 297(1)(

d) and the tax rate for the sub-classes referred to in

section 297(2.1) must be set in accordance with the regulations. 53 The following is added after

section 357: Tax rate for residential property 357.1 The tax rate to be imposed by a municipality on residential property or on any sub-class of residential property must be greater than zero. 54

Section 358 is repealed. 55 The following is added before

section 359: Maximum tax ratio 358.1(1) In this section, (a) “non-conforming municipality” means a municipality that has a tax ratio greater than 5:1 as calculated using the property tax rates set out in its most recently enacted

37 Explanatory Notes 51

Section 350 presently reads: 350 On request, a designated officer must issue a tax certificate showing (

a) the amount of taxes imposed in the year in respect of the property or business specified on the certificate and the amount of taxes owing, and (

b) the total amount of tax arrears, if any. 52

Section 354(3.1) presently reads:

(3.1) Despite subsection (3), the tax rate set for the class referred to in

section 297(1)(

d) to raise the revenue required under

section 353(2)(

a) must be equal to the tax rate set for the class referred to in

section 297(1)(

b) to raise revenue for that purpose. 53 Tax rate for residential property. 54

Section 358 presently reads: 358(1) The tax rate to be imposed on linear property must be uniform throughout a municipality.

(2) The tax rate to be imposed on linear property must be calculated in accordance with the procedure prescribed in the regulations. 55 Maximum tax ratio.

38 property tax bylaw as at the date this

section comes into force; (b) “non-residential” means non-residential as defined in

section 297(4); (c) “tax ratio”, in respect of a municipality, means the ratio of the highest non-residential tax rate set out in the municipality’s property tax bylaw for a year to the lowest residential tax rate set out in the municipality’s property tax bylaw for the same year.

(2) No municipality other than a non-conforming municipality shall in any year have a tax ratio greater than 5:1.

(3) A non-conforming municipality shall not in any year have a tax ratio that is greater than the tax ratio as calculated using the property tax rates set out in its most recently enacted property tax bylaw as at the date this

section comes into force.

(4) If in any year after the year in which this

section comes into force a non-conforming municipality has a tax ratio that is less than the tax ratio it had in the previous year but greater than 5:1, the non-conforming municipality shall not in any subsequent year have a tax ratio that is greater than that new tax ratio.

(5) If in any year after the year in which this

section comes into force a non-conforming municipality has a tax ratio that is equal to or less than 5:1, the non-conforming municipality shall not in any subsequent year have a tax ratio greater than 5:1.

(6) Where an order to annex land to a municipality contains provisions respecting the tax rate or rates that apply to the annexed land, the tax rate or rates shall not be considered for the purposes of determining the municipality’s tax ratio.

(7) For the purposes of this section, (

a) the tax set out in a municipality’s property tax bylaw to raise revenue to be used toward the payment of (

i) the expenditures and transfers set out in the budget of the municipality, and (ii) the requisitions, shall be considered to be separate tax rates, and (

b) the tax rate for the requisitions shall not be considered for the purposes of determining the municipality’s tax ratio.

38 Explanatory Notes

39 56 The following is added after

section 359.2: Designated industrial property assessment requisitions 359.3(1) In this section, “designated industrial property requisition” means a requisition referred to in

section 326(1)(a)(vi).

(2) The Minister must set the property tax rate for the designated industrial property requisition.

(3) The property tax rate for the designated industrial property requisition must be the same for all designated industrial property. Cancellation, reduction, refund or deferral of taxes 359.4 If the Minister considers it equitable to do so, the Minister may, generally or with respect to a particular municipality, cancel or reduce the amount of a requisition payable under

section 326(1)(a)(vi). 57 The following is added after

section 364: Brownfield tax incentives 364.1(1) In this section, “brownfield property” means property, other than designated industrial property, that (

a) is a commercial or industrial property when a bylaw under subsection (2) is made or an agreement under subsection (11) is entered into in respect of the property, or was a commercial or industrial property at any earlier time, and (

b) in the opinion of the council making the bylaw, (

i) is, or possibly is, contaminated, (ii) is vacant, derelict or under-utilized, and (iii) is suitable for development or redevelopment for the general benefit of the municipality when a bylaw under subsection (2) is made or an agreement under subsection (11) is entered into in respect of the property.

39 Explanatory Notes 56 Sections related to designated industrial property requisitions. 57 Brownfield tax incentives.

(2) A council may by bylaw, for the purpose of encouraging development or redevelopment for the general benefit of the municipality, provide for (

a) full or partial exemptions from taxation under this Division for brownfield properties, or (

b) deferrals of the collection of tax under this Division on brownfield properties.

(3) A bylaw under subsection (2) (

a) must identify the brownfield properties in respect of which an application may be made for a full or partial exemption or for a deferral, (

b) may set criteria to be met for a brownfield property to qualify for an exemption or deferral, (

c) must specify the taxation year or years for which the identified brownfield properties may qualify for an exemption or deferral, and (

d) must specify any conditions the breach of which cancels an exemption or deferral and the taxation year or years to which the condition applies.

(4) Before giving second reading to a bylaw proposed to be made under subsection (2), a council must hold a public hearing with respect to the proposed bylaw in accordance with

section 230 after giving notice of it in accordance with

section 606.

(5) An owner of brownfield property identified in a bylaw under subsection (2) may apply in the form and manner required by the municipality for an exemption or deferral in respect of the property.

(6) If after reviewing the application a designated officer of the municipality determines that the brownfield property meets the requirements of the bylaw for a full or partial exemption or for a deferral of the collection of tax under this Division, the designated officer may issue a certificate granting the exemption or deferral.

(7) The certificate must set out

40 Explanatory Notes

41 (

a) the taxation years to which the exemption or deferral applies, which must not include any tax year earlier than the tax year in which the certificate is issued, (

b) in the case of a partial exemption, the extent of the exemption, and (

c) all criteria, conditions and taxation years specified in the bylaw in accordance with subsection (3).

(8) If at any time after an exemption or deferral is granted under a bylaw under this

section a designated officer of the municipality determines that the property did not meet or has ceased to meet a criterion referred to in subsection (3)(

b) or that a condition referred to in subsection (3)(

d) has been breached, the designated officer must cancel the exemption or deferral for the taxation year or years in which the criterion was not met or to which the condition applies.

(9) Where a designated officer refuses to grant an exemption or deferral, a written notice of the refusal must be sent to the applicant stating the reasons for the refusal and the date by which any complaint must be made, which date must be 60 days after the written notice of refusal is sent.

(10) An exemption or deferral granted under a bylaw under this

section remains valid, subject to subsection (8) and the criteria and conditions on which it was granted, regardless of whether the bylaw is subsequently amended or repealed or otherwise ceases to have effect.

(11) Despite subsections (2) to (10), a council may enter into an agreement with the owner of a brownfield property (

a) exempting, either fully or partially, the brownfield property from taxation under this Division, or (

b) deferring the collection of tax under this Division on the brownfield property.

(12) The agreement must specify (

a) the taxation years to which the exemption or deferral applies, which must not include any tax year earlier than the one in which the agreement is entered into,

41 Explanatory Notes

42 (

b) the conditions on which the exemption or deferral is granted, and (

c) the consequences, rights and remedies arising in the event of any breach.

(13) Before voting on a resolution to enter into an agreement referred to in subsection (11), a council must hold a public hearing with respect to the proposed agreement in accordance with

section 230 after giving notice of it in accordance with

section 606. 58

Section 365(1) is amended by striking out “sections 351(1)(

b) and 361 to 364” and substituting “sections 351(1)(

b) and 361 to 364.1”. 59

Section 369 is amended by adding the following after subsection (2):

(2.01) A council may pass a bylaw authorizing it to impose a supplementary tax for designated industrial property only if it passes a bylaw authorizing it to impose a supplementary tax in respect of all other property in the municipality. 60

Section 370 is amended (

a) by adding the following after clause (b): (b.1) respecting the setting of ta x rates referred to in

section 354(3.1); (

b) by adding the following after clause (c.1): (c.2) respecting designated industrial property assessment requisitions and designated industrial property

42 Explanatory Notes 58

Section 365 presently reads: 365(1) Property that is licensed under the Gaming and Liquor Act is not exempt from taxation under this Division, despite sections 351(1)(

b) and 361 to 364 and any other Act.

(2) Despite subsection (1), property listed in

section 362(1)(

n) in respect of which a licence that is specified in the regulations has been issued is exempt from taxation under this Division. 59

Section 369(2) and (2.1) presently read:

(2) A council that passes a bylaw referred to in subsection (1) must use the tax rates set by its property tax bylaw as the supplementary tax rates to be imposed.

(2.1) Despite subsection (2), the tax rates required to raise the revenue to pay requisitions referred to in sections 192 and 194 of the School Act must not be applied as supplementary tax rates. 60 Additional regulation-making authority.

43 requisition tax bylaws, including, without limitation, regulations respecting the application of any provision of this Act, with or without modification, to a designated industrial property assessment requisition or a designated industrial property requisition tax bylaw, or both; (c.3) respecting tax exemptions and deferrals under

section 364.1; 61

Part 11, Division 1 is repealed and the following is substituted: Division 1 Establishment and Function of Assessment Review Boards

Interpretation 453(1) In this Part, (a) “assessment notice” includes an amended assessment notice and a supplementary assessment notice; (b) “assessment roll” includes a supplementary assessment roll; (c) “chair” means the member of an assessment review board designated as chair under

section 454.1(2), 454.2(2) or 455(2); (d) “clerk”, in respect of a lo cal assessment review board or composite assessment review board having jurisdiction in one or more municipalities, means the designated officer appointed as clerk under

section 456; (e) “composite assessment review board” means a composite assessment review board established by a council under

section 454(

b) or jointly established by 2 or more councils under

section 455; (f) “local assessment review board” means a local assessment review board established by a council under

section 454(

a) or jointly established by 2 or more councils under

section 455;

43 Explanatory Notes 61 Repeals and replaces

Part 11, Division 1, Establishment and Function of Assessment Review Boards.

44 (g) “provincial member” means a person appointed by the Minister under

section 454.21(2); (h) “tax notice” includes a supplementary tax notice; (i) “tax roll” includes a supplementary tax roll.

(2) In this Part, a reference to an assessment review board (

a) means a local assessment review board or a composite assessment review board, as the case requires, and (

b) includes a panel of the board convened under

section 454.11 or 454.21. Assessment review boards to be established 454 A council must by bylaw establish (

a) a local assessment review board to hear complaints referred to in

section 460.1(1), and (

b) a composite assessment review board to hear complaints referred to in

section 460.1(2). Appointment of members to local assessment review board 454.1(1) A council must (

a) appoint at least 3 pers ons as members of the local assessment review board, (

b) prescribe the term of o ffice of each member appointed under clause (a), and (

c) prescribe the remuneration and expenses, if any, payable to each member appointed under clause (a).

(2) The council must designate one of the members appointed under subsection (1) as the chair of the local assessment review board and must prescribe the chair’s term of office and the remuneration and expenses, if any, payable to the chair.

(3) The chair may delegate to any other member appointed under subsection (1) any of the powers, duties or functions of the chair.

44 Explanatory Notes

45 Panels of local assessment review board 454.11(1) Where a hearing is to be held in respect of a complaint referred to in

section 460.1(1), the chair of the local assessment review board must convene a panel of 3 of its members, only one of whom may be a councillor, to hear the complaint.

(2) Despite subsection (1), (

a) a panel of a local assessm ent review board may, subject to any conditions prescribed by the regulations under

section 484.1(c), consist of only one member appointed by the chair if that member is not a councillor, and (

b) where the chair appoints 3 members to a panel of a local assessment review board that is jointly established under

section 455, 2 of those members may be councillors if they are councillors for different establishing municipalities.

(3) Where a panel consists of 3 members, the panel members must choose a presiding officer from among themselves.

(4) Where a panel has only one member, that member is the presiding officer. Appointment of members to composite assessment review board 454.2(1) A council must (

a) appoint at least 2 person s as members of the composite assessment review board, (

b) prescribe the term of o ffice of each member appointed under clause (a), and (

c) prescribe the remuneration and expenses, if any, payable to each member appointed under clause (a).

(2) The council must designate one of the members appointed under subsection (1) as the chair of the composite assessment review board and must prescribe the chair’s term of office and the remuneration and expenses, if any, payable to the chair.

45 Explanatory Notes

(3) The chair may delegate to another member appointed under subsection (1) any of the powers, duties or functions of the chair. Panels of composite assessment review board 454.21(1) Where a hearing is to be held in respect of a complaint referred to in

section 460.1(2), the chair of the composite assessment review board must convene a panel to hear the complaint.

(2) The panel must consist of 2 members of the composite assessment review board, only one of whom may be a councillor, appointed by the chair and one provincial member appointed by the Minister in accordance with the regulations.

(3) Despite subsection (2), (

a) a panel of a composite assessment review board may, subject to any conditions prescribed by the regulations under

section 484.1(d), consist of only the provincial member, and (

b) where the chair appoints 2 members to a panel of a composite assessment review board that is jointly established under

section 455, both of those members may be councillors if they are councillors for different establishing municipalities.

(4) The provincial member is the presiding officer of every panel of a composite assessment review board. Qualifications of members 454.3 A member of an assessment review board may not participate in a hearing of the board unless the member is qualified as provided for in the regulations. Joint establishment of assessment review boards 455(1) Two or more councils may agree to jointly establish the local assessment review board or the composite assessment review board, or both, to have jurisdiction in their municipalities.

(2) Where an assessment review board is jointly established, (

a) the councils must jointly designate one of the board members as chair and must jointly prescribe the chair’s

46 Explanatory Notes

47 term of office and the remuneration and expenses, if any, payable to the chair, and (

b) the chair may delegate any of the powers, duties or functions of the chair to another board member but not to the provincial member of a panel of the board. Clerk 456(1) The council of a municipality must appoint a designated officer to act as the clerk of the assessment review boards having jurisdiction in the municipality.

(2) Where an assessment review board is jointly established, the councils must jointly appoint the clerk.

(3) The clerk must not be an assessor or a designated officer having authority to grant or cancel tax exemptions or deferrals under

section 364.1.

(4) The council or councils appointing the clerk must prescribe the clerk’s remuneration and duties. Replacement of panel members 457 In circumstances provided for by the regulations, the chair of an assessment review board may replace a member of a panel. Quorum 458(1) Where a panel of a local assessment review board consists of 3 members, a quorum is 2 members.

(2) Where a panel of a composite assessment review board consists of 3 members, a quorum is 2 members, one of whom must be the provincial member. Decision 459 A decision of a panel of an assessment review board is the decision of the assessment review board. Complaints 460(1) A person wishing to make a complaint about any assessment or tax must do so in accordance with this section.

47 Explanatory Notes

(2) A complaint must be in the form prescribed in the regulations and must be accompanied with the fee set by the council under

section 481(1), if any.

(3) A complaint may be made only by an assessed person or a taxpayer.

(4) A complaint may relate to any assessed property or business.

(5) A complaint may be about any of the following matters, as shown on an assessment or tax notice: (

a) the description of a property or business; (

b) the name and mailing address of an assessed person or taxpayer; (

c) an assessment; (

d) an assessment class; (

e) an assessment sub-class; (

f) the type of property; (

g) the type of improvement; (

h) school support; (

i) whether the property is assessable; (

j) whether the property or business is exempt from taxation under

Part 10; (

k) any extent to which the property is exempt from taxation under a bylaw under

section 364.1; (

l) whether the collection of tax on the property is deferred under a bylaw under

section 364.1.

(6) A complaint may be made about a designated officer’s refusal to grant an exemption or deferral under a bylaw under

section 364.1.

(7) Despite subsection (5)(j), there is no right to make a complaint about an exemption or deferral given by agreement

48 Explanatory Notes

49 under

section 364.1(11) unless the agreement expressly provides for that right.

(8) There is no right to make a complaint about any tax rate.

(9) A complaint under subsection (5) must (

a) indicate what information shown on an assessment notice or tax notice is incorrect, (

b) explain in what respect that information is incorrect, (

c) indicate what the correct information is, and (

d) identify the requested assessed value, if the complaint relates to an assessment.

(10) A complaint about a local improvement tax must be made within one year after it is first imposed.

(11) Despite subsection (10), where a local improvement tax rate has been revised under

section 403(3), a complaint may be made about the revised local improvement tax whether or not a complaint was made about the tax within the year after it was first imposed.

(12) A complaint under subsection (11) must be made within one year after the local improvement tax rate is revised.

(13) A complaint must include the mailing address of the complainant except where, in the case of a complaint under subsection (5), the correct mailing address of the complainant is shown on the assessment notice or tax notice.

(14) An assessment review board has no jurisdiction to deal with a complaint about designated industrial property or an amount prepared by the Minister under

Part 9 as the equalized assessment for a municipality. Jurisdiction of assessment review boards 460.1(1) A local assessment review board has jurisdiction to hear complaints about any matter referred to in

section 460(5) that is shown on (

a) an assessment notice for

49 Explanatory Notes

50 (

i) residential property with 3 or fewer dwelling units, or (ii) farm land, or (

b) a tax notice other than a property tax notice, business tax notice or improvement area tax notice.

(2) Subject to

section 460(14), a composite assessment review board has jurisdiction to hear complaints about (

a) any matter referred to in

section 460(5) that is shown on (

i) an assessment notice for property other than property described in subsection (1)(a), or (ii) a business tax notice or an improvement tax notice, or (

b) a designated officer’s decision to refuse to grant an exemption or deferral under

section 364.1. Address to which a complaint is sent 461(1) A complaint must be filed with the assessment review board at the address shown on the assessment or tax notice for the property (

a) in the case of a complain t about a designated officer’s decision to refuse to grant an exemption or deferral under

section 364.1, not later than the date stated on the written notice of refusal under

section 364.1(9), or (

b) in any other case, not later than the date shown on that notice under

section 309(1)(

c) or 316.1(1)(c).

(2) The applicable filing fee must be paid when a complaint is filed.

(3) On receiving a complaint, the clerk must set a date, time and location for a hearing before an assessment review board in accordance with the regulations.

50 Explanatory Notes

51 Notice of assessment review board hearing 462(1) If a complaint is to be heard by a local assessment review board, the clerk must (

a) within 30 days after recei ving the complaint, provide the municipality with a copy of the complaint, and (

b) within the time prescribed by the regulations, notify the municipality, the complainant and any assessed person other than the complainant who is directly affected by the complaint of the date, time and location of the hearing.

(2) If a complaint is to be heard by a composite assessment review board, the clerk must (

a) within 30 days after recei ving the complaint, provide the municipality with a copy of the complaint, and (

b) within the time prescribed by the regulations, notify the Minister, the municipality, the complainant and any assessed person other than the complainant who is directly affected by the complaint of the date, time and location of the hearing. Absence from hearing 463 If any person who is given notice of the hearing does not attend, the assessment review board must proceed to deal with the complaint if (

a) all persons required to be notified were given notice of the hearing, and (

b) no request for a postpon ement or an adjournment was received by the board or, if a request was received, no postponement or adjournment was granted by the board. Proceedings before assessment review board 464(1) Assessment review boards are not bound by the rules of evidence or any other law applicable to court proceedings and have power to determine the admissibility, relevance and weight of any evidence.

(2) Assessment review boards may require any person giving evidence before them to do so under oath.

51 Explanatory Notes

(3) Members of assessment review boards, including provincial members of panels of composite assessment review boards, are commissioners for oaths while acting in their official capacities. Hearings open to public 464.1(1) Subject to subsections (2) and (3), all hearings by an assessment review board are open to the public.

(2) If an assessment review board considers it necessary to prevent the disclosure of intimate personal, financial or commercial matters or other matters because, in the circumstances, the need to protect the confidentiality of those matters outweighs the desirability of an open hearing, the assessment review board may conduct all or part of the hearing in private.

(3) If all or any part of a hearing is to be held in private, no party may attend the hearing unless the party files an undertaking stating that the party will hold in confidence any evidence heard in private.

(4) Subject to subsection (5), all documents filed in respect of a matter before an assessment review board must be placed on the public record.

(5) An assessment review board may exclude a document from the public record (

a) if the assessment review board is of the opinion that disclosure of the document could reasonably be expected to disclose intimate personal, financial or commercial matters or other matters, and (

b) the assessment review bo ard considers that a person’s interest in confidentiality outweighs the public interest in the disclosure of the document.

(6) Nothing in this

section limits the operation of any statutory provision that protects the confidentiality of information or documents. Notice to attend or produce 465(1) If, in the opinion of an assessment review board hearing a complaint,

52 Explanatory Notes

53 (

a) the attendance of a person, or (

b) the production of a document or thing, is required for the purpose of the hearing, the board may, on application, cause a notice to be served on a person requiring a person to attend or to attend and produce the document or thing.

(2) An application under subsection (1) must be made in accordance with the regulations made under

section 484.1(n.1).

(3) If a person fails or refuses to comply with a notice served under subsection (1), the assessment review board may apply to the Court of Queen’s Bench and the Court may issue a warrant requiring the attendance of the person or the attendance of the person to produce a document or thing. Protection of witnesses 466 A witness may be examined under oath on anything relevant to a matter that is before an assessment review board and is not excused from answering any question on the ground that the answer might tend to (

a) incriminate the witness, (

b) subject the witness to punishment under this or any other Act, or (

c) establish liability of the witness (

i) to a civil proceeding at the instance of the Crown or of any other person, or (ii) to prosecution under any Act, but if the answer so given tends to incriminate the witness, subject the witness to punishment or establish liability of the witness, it must not be used or received against the witness in any civil proceedings or in any other proceedings under this or any other Act, except in a prosecution for or proceedings in respect of perjury or the giving of contradictory evidence.

53 Explanatory Notes

54 62 The following is added after

section 467: Appeal to composite assessment review board 467.1 A complaint about a designated officer’s decision to refuse to grant an exemption or deferral under

section 364.1 is an appeal of the decision and a composite assessment review board may, after hearing the complaint, confirm the designated officer’s decision or replace it with the board’s decision. 63

Section 469 is amended by striking out “designated officer appointed under

section 455” and substituting “clerk”. 64 Sections 470 and 470.1 are repealed and the following is substituted: Judicial review 470(1) Where a decision of an assessment review board is the subject of an application for judicial review, the application must be served and filed with the Court of Queen’s Bench not more than 60 days after the date of the decision.

(2) Notice of an application for judicial review must be given to (

a) the assessment review bo ard that made the decision, (

b) the complainant, other than an applicant for the judicial review, (

c) an assessed person who is directly affected by the decision, other than the complainant, (

d) a municipality, if the decision that is the subject of the judicial review relates to property that is within the boundaries of that municipality, and (

e) the Minister.

54 Explanatory Notes 62 Appeal to composite assessment review board. 63

Section 469 presently reads: 469 The designated officer appointed under

section 455 must, within 7 days after an assessment review board renders a decision, send the board’s written decision and reasons, including any dissenting reasons, to the persons notified of the hearing under

section 462(1)(

b) or (2)(b), as the case may be. 64 Sections 470 and 470.1 presently read: 470(1) An appeal lies to the Court of Queen’s Bench on a question of law or jurisdiction with respect to a decision of an assessment review board.

(2) Any of the following may appeal the decision of an assessment review board: (

a) the complainant; (

b) an assessed person, other than the complainant, who is affected by the decision; (

c) a municipality, if the de cision being appealed relates to property that is within the boundaries of that municipality; (

d) the assessor for a municipality referred to in clause (c).

(3) An application for permission to appeal must be filed with the Court of Queen’s Bench within 30 days after the persons notified of the hearing receive the decision under

section 469, and notice of the application for permission to appeal must be given to (

a) the assessment review board, and

(3) If an applicant for judicial review of an assessment review board decision makes a written request for materials to the assessment review board for the purposes of the application, the assessment review board must provide the materials requested within 14 days from the date on which the written request is served.

(4) Within 30 days from the date that an application for judicial review is filed, the assessment review board whose decision is the subject of the application must forward to the clerk of the Court of Queen’s Bench the certified record of proceedings prepared under

Part 3 of the Alberta Rules of Court.

(5) Documents excluded from the public record of a hearing by an assessment review board remain excluded from the public record on judicial review unless otherwise ordered by the Court of Queen’s Bench.

(6) No member of an assessment review board, including a provincial member appointed to a panel of a composite assessment review board, is liable for costs by reason of or in respect of a judicial review under this Act.

55 Explanatory Notes (

b) any other persons as the judge directs.

(4) If an applicant makes a written request for materials to the assessment review board for the purposes of the application for permission to appeal under subsection (3), the assessment review board must provide the materials requested within 14 days from the date on which the written request is served.

(5) On hearing the application and the representations of those persons who are, in the opinion of the judge, affected by the application, the judge may grant permission to appeal if the judge is of the opinion that the appeal involves a question of law or jurisdiction of sufficient importance to merit an appeal and has a reasonable chance of success.

(6) If a judge grants permission to appeal, the judge may (

a) direct which persons or ot her bodies must be named as respondents to the appeal, (

b) specify the question of law or the question of jurisdiction to be appealed, and (

c) make any order as to the co sts of the application that the judge considers appropriate.

(7) On permission to appeal being granted by a judge, the appeal must proceed in accordance with the practice and procedure of the Court of Queen’s Bench.

(8) Notice of the appeal must be given to the parties affected by the appeal and to the assessment review board.

(9) Within 30 days from the date that the permission to appeal is obtained, the assessment review board must forward to the clerk of the Court of Queen’s Bench the transcript, if any, and the record of the hearing, its findings and reasons for the decision. 470.1(1) On the hearing of an appeal, (

a) no evidence other than the evidence that was submitted to the assessment review board may be admitted, but the Court of Queen’s Bench may draw any inferences (

i) that are not inconsistent with the facts expressly found by the assessment review board, and

56 65

Section 481(3)(

b) is amended by striking out “appeal” and substituting “judicial review”. 66 Sections 483 and 484 are repealed and the following is substituted: Decision admissible on judicial review 483 A copy of a decision of an assessment review board that is certified by the clerk as being a true copy of the original

56 Explanatory Notes (ii) that are necessary for de termining the question of law or the question of jurisdiction, and (

b) the Court may confirm or cancel the decision.

(2) In the event that the Court of Queen’s Bench cancels a decision, the Court must refer the matter back to the assessment review board, and the board must rehear the matter and deal with it in accordance with the opinion of or any direction given by the Court on the question of law or the question of jurisdiction.

(3) No member of the assessment review board is liable for costs by reason of or in respect of an application for permission to appeal or an appeal under this Act.

(4) If the Court of Queen’s Bench finds that the only ground for appeal established is a defect in form or a technical irregularity and that no substantial wrong or miscarriage of justice has occurred, the Court may deny the appeal, confirm the decision of the assessment review board despite the defect or irregularity, and order that the decision takes effect from the time and on the terms that the Court considers proper. 65

Section 481(3) presently reads:

(3) If (

a) the assessment review board makes a decision that is not in favour of the complainant, and (

b) on appeal, the Court of Queen’s Bench makes a decision in favour of the complainant, the fees paid by the complainant under subsection (1) must be refunded. 66 Sections 483 and 484 presently read: 483 A copy of a decision of an assessment review board that is certified by a designated officer as being a true copy of the original decision is proof, in the absence of evidence to the contrary, of the

57 decision is proof, in the absence of evidence to the contrary, of the decision and is admissible in evidence without proof of the appointment or signature of the clerk. Immunity 484 The members of an assessment review board, including a provincial member appointed to a panel of a composite assessment review board, are not personally liable for anything done or omitted to be done in good faith in the exercise or purported exercise of a power, duty or function under this Part. 67

Section 484.1 is amended (

a) in clause (

b) by striking out “provincial members and acting provincial members to composite assessment review boards” and substituting “provincial members to panels of composite assessment review boards”; (

b) in clauses (

c) and (

d) by striking out “council may establish” and substituting “chair may convene a panel of”; (

c) in clause (

e) by striking out “persons appointed as designated officers under

section 455” and substituting “clerks”; (

d) in clause (

f) by striking out “designated officer” and substituting “clerk”; (

e) by adding the following after clause (h): (h.1) respecting the replacement of members of a panel of an assessment review board; (

f) by adding the following after clause (i): (i.1) governing hearings held in private before an assessment review board; (i.2) governing the excluding of documents from the public record by an assessment review board; (

g) by adding the following after clause (n):

57 Explanatory Notes decision and is admissible in evidence without proof of the appointment or signature of the designated officer. 484 The members of an assessment review board are not personally liable for anything done or omitted to be done in good faith in the exercise or purported exercise of a power, duty or function under this Part. 67

Section 484.1 presently reads in part: 484.1 The Minister may make regulations (

b) respecting the appointment of provincial members and acting provincial members to composite assessment review boards; (

c) prescribing the conditions under which a council may establish a local assessment review board consisting of only one member; (

d) prescribing the conditions under which a council may establish a composite assessment review board consisting of only a provincial member; (

e) respecting the training and qualifications of members of assessment review boards and persons appointed as designated officers under

section 455; (

f) respecting the setting by the designated officer of the date, time and location of a hearing before an assessment review board; (

p) respecting appeals under

section 470;

58 (n.1) respecting applications referred to in

section 465(1); (

h) by repealing clause (

p) and substituting the following: (

p) respecting applications for judicial review referred to in

section 470; 68

Section 485 is amended (

a) by repealing clause (a); (

b) by adding the following after clause (b): (c) “chair” means the chair of the Board. 69

Section 486 is amended (

a) by adding the following after subsection (1):

(1.1) The Lieutenant Governor in Council shall designate one of the members to be the chair of the Board. (

b) by repealing subsection (3); (

c) by repealing subsection (4) and substituting the following:

(4) The chair may delegate to any person any of the powers, duties or functions of the chair. 70

Section 487 is amended by striking out “administrator” wherever it occurs and substituting “chair”.

58 Explanatory Notes 68

Section 485 presently reads: 485 In this Part, (a) “administrator” means the Deputy Minister; (b) “Board” means the Municipal Government Board and includes any panel of the Municipal Government Board. 69

Section 486 presently reads: 486(1) There is established a board to be known as the Municipal Government Board consisting of the persons appointed by the Lieutenant Governor in Council, on the recommendation of the Minister.

(2) The members of the Board are to be paid (

a) remuneration at the rates set by the Lieutenant Governor in Council, and (

b) reasonable travelling and living expenses while carrying out duties as members of the Board away from home, in accordance with any applicable regulations under the Alberta Public Agencies Governance Act.

(3) The administrator is the chair of the Board.

(4) The administrator may delegate to any person any of the powers, duties or functions of the administrator under this Part. 70

Section 487 presently reads: 487(1) The administrator must select any 3 or more members of the Board to sit as a panel of the Board unless subsection (1.1) applies.

59 71 The following is added after

section 487.1: Directors and other staff 487.2 In accordance with the Public Service Act, there may be appointed a director, case managers, legal counsel and other staff required to carry out the business of the Board. 72

Section 488 is amended (

a) in subsection (1) (

i) in clause (

a) by striking out “linear” and substituting “designated industrial”; (ii) by striking out “and” at the end of clause (i), by adding “and” at the end of clause (

j) and by adding the following after clause (j): (

k) to hear appeals pursuant to

section 648.1. (

b) in subsection (3) by striking out “(j)” and substituting “(k)”. 73

Section 488.1 is amended by renumbering it as

section 488.1(1) and by adding the following after subsection (1):

(2) The Board must not hear a complaint about any issue regarding the validity of a regulation or guideline under this Act as it relates to property.

59 Explanatory Notes

(1.1) Subject to the conditions prescribed by the regulations, the administrator may select one member of the Board to sit as a panel of the Board.

(2) The administrator may establish as many panels as the administrator considers necessary.

(3) The administrator may appoint a presiding officer for a panel but if the administrator does not do so, the members of a panel must choose a presiding officer from among themselves. 71 Provision authorizing the appointment of a director and other staff. 72

Section 488(1)(

a) and (3) presently read: 488(1) The Board has jurisdiction (

a) to hear complaints about assessments for linear property,

(3) Sections 495 to 498, 501 to 504 and 507 apply when the Board holds a hearing to decide a dispute or hear an appeal referred to in subsection (1)(

g) to (j). 73

Section 488.1 presently reads: 488.1 The Board has no jurisdiction under

section 488(1) to hear a complaint relating to an equalized assessment set by the Minister under

Part 9 if the reason for the complaint is (

a) that the equalized assessment fails to reflect a loss in value where the loss in value has not been reflected in the assessments referred to in

section 317,

60 74

Section 491 is amended (

a) in subsection (1) (

i) by striking out “Any matter” and substituting “A complaint about an assessment for designated industrial property or relating to the amount of an equalized assessment”; (ii) by striking out “administrator” and substituting “chair”; (iii) in clause (

a) by striking out “linear” and substituting “designated industrial”; (

b) by adding the following after subsection (1):

(1.1) The form referred to in subsection (1) must be accompanied with the fee, if any, set by regulation under

section 527.1. (

c) in subsection (3) by striking out “linear” and substituting “designated industrial”. 75

Section 492 is amended (

a) in subsection (1) (

i) by striking out “linear” wherever it occurs and substituting “designated industrial”;

60 Explanatory Notes (

b) that information provided to the Minister by a municipality in accordance with

section 319(1) does not properly reflect the relationship between assessments and the value of property in the municipality for the year preceding the year in which the assessments were used for the purpose of imposing a tax under

Part 10, or (

c) that information relied on by the Minister pursuant to

section 319(2) is incorrect. 74

Section 491(1) and (3) presently read: 491(1) Any matter that is to be dealt with by a hearing before the Board must be in the form prescribed by the regulations and must be filed with the administrator within the following periods: (

a) for a complaint about an assessment for linear property, not later than the date shown on the assessment notice; (

b) for a complaint relating to the amount of an equalized assessment, not later than 30 days from the date the Minister sends the municipality the report described in

section 320.

(3) In addition to the information described in subsection (2), in respect of a complaint about an assessment for linear property, the form referred to in subsection (1) must (

a) indicate what information on an assessment notice is incorrect, (

b) explain in what respect that information is incorrect, (

c) indicate what the correct information is, and (

d) identify the requested assessed value, if the complaint relates to an assessment. 75

Section 492 presently reads: 492(1) A complaint about an assessment for linear property may be about any of the following matters, as shown on the assessment notice:

61 (ii) by adding the following after clause (c): (c.1) an assessment class; (

b) in subsection (1.1) by striking out “linear” and substituting “designated industrial”. 76

Section 493 is amended (

a) in subsection (1) by striking out “administrator” and substituting “chair”; (

b) by repealing subsection (2) and substituting the following:

(2) If the written statement relates to a complaint about an assessment for designated industrial property, the chair must advise the provincial assessor that the statement has been received. 77

Section 494(1) is amended (

a) by striking out “administrator must” and substituting “chair must”; (

b) by repealing clause (

b) a nd substituting the following: (

b) within the time prescribed by the regulations, notify

61 Explanatory Notes (

a) the description of any linear property; (

b) the name and mailing address of an assessed person; (

c) an assessment; (

d) the type of improvement; (

e) school support; (

f) whether the linear property is assessable; (

g) whether the linear property is exempt from taxation under

Part 10.

(1.1) Any of the following may make a complaint about an assessment for linear property: (

a) an assessed person; (

b) a municipality, if the complaint relates to property that is within the boundaries of that municipality. 76

Section 493 presently reads: 493(1) On receiving a written statement referred to in

section 491(1), the administrator must set a date, time and location for a hearing before the Board in accordance with the regulations.

(2) If the written statement relates to a complaint about an assessment for linear property, the administrator must advise the Minister that the statement has been received. 77

Section 494(1) presently reads: 494(1) If a matter is to be heard by the Board, the administrator must (

a) within 30 days after receiving a written statement under

section 491(1), provide the municipality with a copy of the statement, and

62 (

i) the municipality, (ii) the person who sent the written statement to the chair, (iii) the provincial assessor, and (iv) any assessed person who is directly affected by the matter of the date, time and location of the hearing. 78

Section 499 is amended (

a) in subsection (1) (

i) in clause (

a) by striking out “line

Document details

Collection	Alberta — Bills
Citation	L29 S2 11652
Type	bill
Volume / chapter	L29 S2 11652
Language	en
Format	json
Source	PROVINCIAL
Identifier	16fa3f8808c2308587703f8804b10c6728dc459e

Source file is stored in the law ingest library (json).