Bill 207 — Fourth Session, 29Th Legislature, 67 Elizabeth Ii the Legislative Assembly of Alberta Bill 207 Municipal Government (Legion Tax Exemption) Amendment Act, 2018 (Legislature 29, Session 4)

L29 S4 11760

Alberta — Bills

2018 Bill 207 Fourth Session, 29th Legislature, 67 Elizabeth II THE LEGISLATIVE ASSEMBLY OF ALBERTA BILL 207 MUNICIPAL GOVERNMENT (LEGION TAX EXEMPTION) AMENDMENT ACT, 2018 MR. ROSENDAHL First Reading . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Second Reading . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Committee of the Whole . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ..

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

1 Bill 207 Mr. Rosendahl BILL 207 2018 MUNICIPAL GOVERNMENT (LEGION TAX EXEMPTION) AMENDMENT ACT, 2018 (Assented to , 2018) 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

Section 362 is amended (

a) in subsection (1)(

n) by striking out “or” at the end of subclause (iv), by adding “or” at the end of subclause (

v) and by adding the following after subclause (v): (vi) held by and used in connection with a branch or local unit of the Royal Canadian Legion, (

b) in subsection (2) by striking out “or (iv)” and substituting “, (iv) or (vi)”.

Explanatory Notes 1 EXPLANATORY NOTES 1 Amends

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

Section 362 presently reads in part: 362(1) The following are exempt from taxation under this Division: (

n) property that is (

i) owned by a municipality and held by a non-profit organization in an official capacity on behalf of the municipality, (ii) held by a non-profit organization and used solely for community games, sports, athletics or recreation for the benefit of the general public, (iii) used for a charitable or benevolent purpose that is for the benefit of the general public, and owned by (

A) the Crown in right of Alberta or Canada, a municipality or any other body that is exempt from taxation under this Division and held by a non-profit organization, or (

B) by a non-profit organization,

2 3

Section 363(1)(

c) is amended by striking out “the Royal Canadian Legion,”. 4 This Act comes into force on Proclamation.

Explanatory Notes 2 (iv) held by a non-profit organization and used to provide senior citizens with lodge accommodation as defined in the Alberta Housing Act, or (

v) held by and used in connection with a society as defined in the Agricultural Societies Act or with a community association as defined in the regulations, and that meets the qualifications and conditions in the regulations and any other property that is described and that meets the qualifications and conditions in the regulations;

(2) Except for properties described in subsection (1)(n)(i), (ii) or (iv), a council may by bylaw make any property that is exempt from taxation under subsection (1)(

n) subject to taxation under this Division to any extent the council considers appropriate. 3

Section 363(1) presently reads in part: 363(1) The following are exempt from taxation under this Division: (

c) property held by and used in connection with a branch or local unit of the Royal Canadian Legion, the Army, Navy and Air Force Veterans in Canada or other organization of former members of any allied forces; 4 Coming into force.

Record of Debate STAGE DATE MEMBER FROM TO TOTAL CUMULATIVE TOTAL Title: 2018 (29th, 4th) Bill 207, Municipal Government (Legion Tax Exemption) Amendment Act, 2018

Document details

Collection	Alberta — Bills
Citation	L29 S4 11760
Type	bill
Volume / chapter	L29 S4 11760
Language	en
Format	json
Source	PROVINCIAL
Identifier	84fb5e2347be47ac73eca7163f9737fbfa737803

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