Alberta Regulation 227/2004

Hospitals Act

CROWN'S RIGHT OF RECOVERY (MINISTER OF REVENUE)

AMENDMENT REGULATION

Filed: October 18, 2004

Made by the Minister of Revenue (M.O. 02/04) on October 4, 2004 pursuant to

section 96(3)(

c) of the Hospitals Act.

1 The Crown's Right of Recovery (Minister of Revenue)

Regulation (AR 219/96) is amended by this Regulation.

Section 5(

b) is repealed and the following is substituted:

(

b) the sum of

(i) 5% of the unpaid amount, if any, required to be paid

under

section 86 of the Act on the required filing date of

March 15, and

(ii) 1% of the unpaid amount, if any, required to be paid

under

section 86 of the Act on the 15th day of each

subsequent month in which the report remains unfiled.

3 This Regulation does not apply with respect to a failure

to comply with

section 87(1) of the Act if the Minister of

Revenue has, before this Regulation comes into force,

assessed a penalty referred to in

section 87(3) of the Act

with respect to that failure.

--------------------------------

Alberta Regulation 228/2004

Municipal Government Act

THE TOWN OF VULCAN AND VULCAN COUNTY

INVESTMENT REGULATION

Filed: October 18, 2004

Made by the Minister of Municipal Affairs (M.O. L:143/04) on August 31, 2004

pursuant to

section 250(4) of the Municipal Government Act.

Definitions

1 In this Regulation,

(a) "Act" means the Municipal Government Act;

(b) "municipality" means

(

i) The Town of Vulcan;

(ii) Vulcan County.

Additional investments

2 In addition to the investments referred to in

section 250(2) of the

Act and

section 2 of the Investment Regulation (AR 66/2000), a

municipality may invest its money in the purchase of electronic

equipment, to a maximum amount of $40 000, in support of the

wireless internet services partnership between the municipalities and

Wild Rose Networks Inc.

Expiry

3 For the purpose of ensuring that this Regulation is reviewed for

ongoing relevancy and necessity, with the option that it may be

repassed in its present or an amended form following a review, this

Regulation expires on December 31, 2005.

--------------------------------

Alberta Regulation 229/2004

Police Act

EXEMPTED AREAS POLICE SERVICE AGREEMENTS REGULATION

Filed: October 18, 2004

Made by the Solicitor General (M.O. 12/2004) on October 12, 2004 pursuant to

section 62 of the Police Act.

Table of Contents

Definitions

2 Application of Act and regulations

3 Modified application of AR 357/90

4 Transitional

5 Expiry

Definitions

1 In this Regulation,

(a) "Act" means the Police Act;

(b) "Exempted Area Police Service" means a police service that

is established by an entity and operated in accordance with an

Exempted Area Police Service Agreement;

(c) "Exempted Area Police Service Agreement" means an

agreement under

section 5(1)(

b) of the Act between the

Minister and an entity that

(

i) provides for policing in an area of Alberta that is

exempted under

section 5(1)(

a) of the Act, and

(ii) is designated by the Minister as an Exempted Area

Police Service Agreement for the purposes of this

Regulation;

(d) "Exempted Area Special Constable" means a person who is a

special constable appointed under

section 42 of the Act and is

employed by an entity in accordance with an Exempted Area

Police Service Agreement.

Application of Act and regulations

2(1) Subject to this section, the following enactments apply in respect

of Exempted Area Police Services and Exempted Area Special

Constables:

(

a) sections 17, 32 and 37(1) of the Act and

Part 5 of the Act,

except sections 49 and 50;

(

b) the Police Service Regulation (AR 356/90), except sections

1(g)(i), 3(4), 4 and 6(3).

(2) For the purposes of subsection (1), a reference in the provisions

referred to in subsection (1)

(

a) to "commission", except in

section 3(2) of the Police Service

Regulation (AR 356/90), shall be read as a reference to a

police commission established by an entity in accordance

with an Exempted Area Police Service Agreement;

(

b) to "commission" in

section 3(2) of the Police Service

Regulation (AR 356/90) shall be read as a reference to

"Solicitor General";

(

c) to "police service", except in

section 4(1)(c)(iii) and (2) of

the Special Constable Regulation (AR 357/90), shall be read

as a reference to an Exempted Area Police Service;

(

d) to "police officer" shall be read as a reference to an

Exempted Area Special Constable;

(

e) to "council" shall be read as a reference to an entity that is a

party to an Exempted Area Police Service Agreement;

(

f) to "chief of police" shall be read as a reference to the chief of

an Exempted Area Police Service.

(3) The interpretative provisions in subsection (2) do not apply in

respect of references in sections 45(5) and (6) and 46 of the Act to

another police service or to the chief of police of or a police officer in

that other police service.

(4) For the purposes of this Regulation, the reference in

section 3(1) of

the Police Service Regulation (AR 356/90) to

section 36 of the Act

shall be read as a reference to

section 42 of the Act.

Modified application of AR 357/90

3(1) The Special Constable Regulation (AR 357/90) continues to

apply in respect of Exempted Area Special Constables, subject to the

modifications made by this section.

(2) Sections 9(1) and (2) and 11 of the Special Constable Regulation

(AR 357/90) do not apply.

Transitional

4 Where on the coming into force of this Regulation a disciplinary

proceeding has been commenced against an Exempted Area Special

Constable, the proceeding continues to be subject to the Act and

regulations as if this Regulation had not been made.

Expiry

5 For the purpose of ensuring that this Regulation is reviewed for

ongoing relevancy and necessity, with the option that it may be

repassed in its present or an amended form following a review, this

Regulation expires on August 31, 2014.

Alberta Regulation 230/2004

Alberta Health Care Insurance Act

CHIROPRACTIC BENEFITS AMENDMENT REGULATION

Filed: October 20, 2004

Made by the Minister of Health and Wellness (M.O. 107/2004) on October 18, 2004

pursuant to

section 17 of the Alberta Health Care Insurance Act.

1 The Chiropractic Benefits Regulation (AR 268/95) is

amended by this Regulation.

2 The following is added after

section 2:

Benefits not payable

2.1 Notwithstanding

section 2, no benefits are payable for

chiropractic services

(

a) provided in respect of an injury or injuries to which the

Diagnostic and Treatment Protocols Regulation

(AR 122/2004) applies and that are diagnosed and treated in

accordance with the protocols under that Regulation, and

(

b) for which an insurer is liable to pay pursuant to the

Automobile Accident Insurance Benefits Regulations

(AR 352/72).

--------------------------------

Alberta Regulation 231/2004

Apprenticeship and Industry Training Act

DESIGNATED OCCUPATIONS AMENDMENT REGULATION

Filed: October 20, 2004

Made by the Minister of Learning on October 19, 2004 pursuant to

section 36(1) of

the Apprenticeship and Industry Training Act.

1 The Designated Occupations Regulation (AR 57/99) is

amended by this Regulation.

2 The following is added after

section 1.1:

Petroleum services occupations

1.2 The following occupations are designated as designated

occupations:

(

a) well testing services supervisor;

(

b) oil and gas transportation services.

Section 4 is amended

(

a) in subsection (1) by striking out "section 1.1" and

substituting "sections 1.1 and 1.2";

(

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

(3) For the purpose of ensuring that

section 1.2 is reviewed for

ongoing relevancy and necessity, with the option that it may be

repassed in its present or an amended form following a review,

section 1.2 expires on March 31, 2010.

4 This Regulation comes into force on January 1, 2005.

--------------------------------

Alberta Regulation 232/2004

Lloydminster Municipal Amalgamation Act

LLOYDMINSTER CHARTER AMENDMENT REGULATION

Filed: October 20, 2004

Made by the Lieutenant Governor in Council (O.C. 485/2004) on October 19, 2004

pursuant to

section 12 of the Lloydminster Municipal Amalgamation Act.

1 The Lloydminster Charter (AR 43/79) is amended by this

Regulation.

Section 118(8) is amended by striking out "The Tax

Recovery Act of Alberta or The Tax Enforcement Act of

Saskatchewan," and substituting "Part VIII,".

Section 127.31 is amended

(

a) in subsection (1) by striking out "subsection 260(3)"

and substituting "section 482";

(

b) in subsection (4)(

a) by striking out "section 260(3)"

and substituting "section 482".

Section 127.61 is amended

(

a) in subsection (1) by striking out "section 260(3)" and

substituting "section 482";

(

b) in subsection (4)(

a) by striking out "section 314" and

substituting "section 445 and 446".

Section 136(2) is amended by striking out "section 11 of

The Tax Recovery Act of Alberta or

section 31 of The Tax Enforcement

Act of Saskatchewan" and substituting "Part VIII".

Section 137(4) is amended by striking out "section 11 of

The Tax Recovery Act of Alberta and

section 31 of The Tax

Enforcement Act of Saskatchewan" and substituting "Part VIII".

Part V is repealed.

Section 376 is amended by renumbering it as

section

376(1) and by adding the following after subsection (1):

(2) All assessments in respect of which an owner has not

specifically identified the school division that the owner supports

must be allocated to the Lloydminster Public School Division and

the Lloydminster Roman Catholic Separate School Division based

on the proportion of assessments in respect of which individuals

have declared support for either school division pursuant to The

Education Act, 1995 (Saskatchewan).

Section 383(2) is repealed.

10 The following is added after

section 386:

PART VII

ASSESSMENT OF PROPERTY

387(1) In this Part and Parts VIII, IX and X,

(a) "assessed person" means a person who is named on an

assessment roll in accordance with

section 411;

(b) "assessed property" means property in respect of which an

assessment has been prepared or adopted;

(c) "assessment" means a value of property determined in

accordance with this Part and the Matters Relating to

Assessment and Taxation Regulation (AR 289/99) made

under the Municipal Government Act (Alberta);

(d) "assessment review board" means an assessment review

board established by Council under

section 571;

(e) "assessor" means a person who has the qualifications set out

section 390 and

(

i) is designated by the Minister to carry out the duties and

responsibilities of an assessor under this Charter, or

(ii) is appointed by the City to carry out the duties and

responsibilities of an assessor under this Charter,

and includes any person to whom those duties and

responsibilities are delegated by the person referred to in

subclause (

i) or (ii);

(f) "Council" includes a collecting board and a board of

education that is authorized under the School Act (Alberta) or

The Education Act, 1995 (Saskatchewan) to impose and

collect taxes in a district or school division as defined in

those Acts;

(g) "Crown" means the Crown in right of Alberta, Saskatchewan

or Canada and includes a Provincial agency as defined in the

Financial Administration Act (Alberta), a public agency as

defined in The Financial Administration Act, 1993

(Saskatchewan) or a Crown corporation as defined in the

Financial Administration Act (Canada) and an agent of the

Crown in right of Alberta, Saskatchewan or Canada, unless

otherwise specified;

(h) "designated manufactured home" means a manufactured

home, mobile home, modular home or travel trailer;

(i) "electric power system" means a system intended for or used

in the generation, transmission, distribution or sale of

electricity;

(j) "farm building" means any improvement other than a

residence, to the extent it is used for farming operations;

(k) "farming operations" means the raising, production and sale

of agricultural products and includes

(

i) horticulture, aviculture, apiculture and aquaculture,

(ii) the production of livestock, and

(iii) the planting, growing and sale of sod;

(l) "improvement" means

(

i) a structure,

(ii) any thing attached or secured to a structure, that would

be transferred without special mention by a transfer or

sale of the structure,

(iii) a designated manufactured home, and

(iv) machinery and equipment;

(m) "licensee" means a person who has a licence for a designated

manufactured home pursuant to

section 405;

(n) "linear property" means

(

i) either

(

A) electric power systems, including 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 Public Utilities Board of Alberta, the

City, another municipality or under the Small

Power Research and Development Act (Alberta),

but not including land or buildings, or

(

B) similar systems in Saskatchewan that, if located in

Alberta, would have the rates controlled or set in

accordance with this subclause,

(ii) street lighting systems, including structures,

installations, fittings and equipment used to supply

light, but not including land or buildings,

(iii) telecommunications 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 owned or operated by a company as

defined in

Part 3 of the Telecommunications Act

(Alberta) or that are subject to the regulatory authority

of the Canadian Radio-television and

Telecommunications Commission or any successor of

the Commission, but not including

(

C) cables, structures, amplifiers, 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

(iv) 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 oil or gas, 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,

(

E) the legal interest in the land 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 in right of Alberta or

Saskatchewan, and

(

F) 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,

(

G) 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,

(

H) land or buildings;

(o) "machinery and equipment" means materials, devices,

fittings, installations, appliances, apparatus and tanks other

than tanks used exclusively for storage, including supporting

foundations and footings and any other thing prescribed by

the Minister that forms an integral part of an operational unit

intended for or used in

(

i) manufacturing,

(ii) processing,

(iii) the production or transmission by pipeline of natural

resources or products or by-products of that production,

but not including pipeline that fits within the definition

of linear property in clause (n)(iv),

(iv) the excavation or transportation of coal or oil sands, as

defined in clause (bb),

(

v) a telecommunications system, or

(vi) an electric power system,

whether or not the materials, devices, fittings, installations,

appliances, apparatus, tanks, foundations, footings or other

things are affixed to land in such a manner that they would be

transferred without special mention by a transfer or sale of

the land;

(p) "manufactured home" means any structure, whether

ordinarily equipped with wheels or not, that is manufactured

to meet or exceed the Canadian Standards Association

standard CSA Z240 and that is used as a residence or for any

other purpose;

(q) "manufactured home community" means a parcel of land that

(

i) is designated in the land use bylaw of the City as a

manufactured home community, and

(ii) includes at least 3 designated manufactured home sites

that are rented or available for rent;

(r) "market value" means the amount that a property, as defined

in this section, might be expected to realize if it is sold on the

open market by a willing seller to a willing buyer;

(s) "mine" means a mine as defined in The Mineral Resources

Act, 1985 (Saskatchewan) and includes any facility, within

the meaning of that Act, in that part of the City that is located

in Alberta;

(t) "Minister" means the Minister determined under

section 16

of the Government Organization Act (Alberta) as the

Minister responsible for the Lloydminster Municipal

Amalgamation Act (Alberta);

(u) "Ministers" means

(

i) the person mentioned in clause (t), and

(ii) the member of the Executive Council of Saskatchewan

to whom for the time being the administration of The

City of Lloydminster Act, 2004 (Saskatchewan) is

assigned;

(v) "mobile home" means a structure that is designed to be

towed or carried from place to place and that is used as a

residence or for any other purpose, but that does not meet the

Canadian Standards Association standard CSA Z240;

(w) "modular home" means a home that is constructed from a

number of pre-assembled units that are intended for delivery

to and assembly at a residential site;

(x) "Municipal Government Board" means the Municipal

Government Board of Alberta established pursuant to

Part 12

of the Municipal Government Act (Alberta) and includes any

panel of the Municipal Government Board;

(y) "municipality" includes a district, as defined in the School

Act (Alberta) or The Education Act, 1995 (Saskatchewan), in

which a collecting board, board of education or other taxing

authority is authorized under those Acts to impose and

collect taxes or, where the district is authorized or required to

act, the collecting board, board of education or other taxing

authority;

(z) "non-profit organization" means

(

i) a society, credit union or co-operative established under

a law of Canada, Alberta or Saskatchewan,

(ii) a corporation that is prohibited from paying dividends

to its members and distributing the assets to its members

on a winding-up, or

(iii) any other entity established under a law of Canada,

Alberta or Saskatchewan for a purpose other that to

make a profit.

(aa) "occupant" includes

(

i) a person residing on land or in a building,

(ii) a person entitled to the possession of land or a building

if there is no person residing on the land or in the

building, and

(iii) a leaseholder;

(bb) "oil sands" means

(

i) sands and other rock materials containing crude

bitumen,

(ii) the crude bitumen contained in those sands and other

rock materials, and

(iii) any other mineral substances, other than natural gas, in

association with that crude bitumen or those sands and

other rock materials referred to in subclauses (

i) and (ii);

(cc) "operator", in respect of linear property, means

(

i) for linear property described in clause (n)(iv)

(

A) the licensee or licence holder within the meaning

of the Pipeline Act (Alberta) or The Pipelines Act,

1988 (Saskatchewan),

(

B) the licensee, as defined in the Oil and Gas

Conservation Act (Alberta) or The Oil and Gas

Conservation Act (Saskatchewan), or

(

C) the person who for assessment purposes 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,

(

A) the owner, or

(

B) the person who for assessment purposes has

applied in writing to and been approved by the

Minister as the operator;

(dd) "owner" means

(

i) in respect of unpatented land, the Crown,

(ii) in respect of other land, the person who is registered

pursuant to the Land Titles Act (Alberta) or The Land

Titles Act, 2000 (Saskatchewan) as the owner of the

land,

(iii) in respect of any property other than land, the person in

lawful possession of that property, and

(iv) in respect of a designated manufactured home, the

owner of the designated home and not the person in

lawful possession of it except for the purpose of

section

405;

(ee) "parcel of land" means

(

i) in the case of a subdivision, any lot or block

(

A) that is shown on a plan of subdivision that has

been registered in a Land Titles Office of Alberta

and for which a certificate of title has been issued,

(

B) that is shown in a plan of subdivision placed in the

Saskatchewan Land Surveys Directory and for

which a title has been issued by the Saskatchewan

Land Titles Registry,

(ii) if a building affixed to the land that would without

special mention be transferred by a transfer of land has

been erected on 2 or more lots or blocks shown on a

plan of subdivision that has been registered in a Land

Titles Office of Alberta or placed in the Saskatchewan

Land Surveys Directory and for which titles have been

issued, all those lots or blocks, or

(iii) a quarter-section of land according to the system of land

surveys under the Surveys Act (Alberta) or The Land

Surveys Act, 2000 (Saskatchewan) or any other area of

land described on a certificate of title in Alberta or on a

title in Saskatchewan;

(ff) "property" means

(

i) a parcel of land,

(ii) an improvement, or

(iii) a parcel of land and the improvements to it;

(gg) "public utility" means a system or works used to provide one

or more of the following for public consumption, benefit,

convenience or use

(

i) water or steam;

(ii) sewage disposal;

(iii) public transportation operated by or on behalf of the

City;

(iv) irrigation;

(

v) drainage;

(vi) fuel, including natural gas;

(vii) electrical power;

(viii) heat;

(ix) waste management;

(

x) residential or commercial street lighting;

(xi) any other system or works that is provided for public

consumption, benefit, convenience or use;

(hh) "railway" means roadway and superstructure;

(ii) "regional airports authority" means a regional airports

authority created under the Regional Airports Authorities Act

(Alberta);

(jj) "resource production equipment" includes fixtures,

machinery, tools, railroad spur tracks and other appliances by

which a mine or petroleum oil or gas well is operated, but

does not include tipples, general offices, general stores,

rooming houses, public halls or yards;

(kk) "roadway" means the continuous strip of land owned or

occupied by a person as a right of way for trains, leading

from place to place in Alberta or Saskatchewan, but not

including

(

i) land that is outside the 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;

(ll) "structure" means a building or other thing erected or placed

in, on, over or under land, whether or not it is so affixed to

the land as to become transferred without special mention by

a transfer or sale of the land;

(mm) "superstructure" means

(

i) the grading, ballast and improvements located on a right

of way for trains and used for the operation of trains,

and

(ii) the improvements that form part of a

telecommunications system intended for or used in the

operation of trains;

(nn) "tax" means

(

i) a property tax,

(ii) a business tax,

(iii) a business improvement district tax,

(iv) a special tax,

(

v) a local improvement tax,

(vi) an amusement tax, and

(vii) a well drilling equipment tax;

(oo) "taxpayer" means a person liable to pay a tax;

(pp) "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;

(qq) "travel trailer" means a trailer intended to provide

accommodation for vacation use and licensed and equipped

to travel on a road;

(rr) "year" means a 12-month period beginning on January 1 and

ending on the next December 31.

(2) In this Part and Parts VIII, IX and X, a reference to a parcel of land

that is held under a lease, licence or permit from the Crown includes a

part of the parcel.

Division 1

Incorporation of Regulations

388 The Equalized Assessment Variance Regulation, 2003

(AR 364/2003), the Electric Energy Generation Exemption Regulation

(AR 171/2004) the Extension of Linear Property Regulation

(AR 172/2004) and the Matters Relating to Assessment and Taxation

Regulation (AR 289/99) made under the Municipal Government Act

(Alberta) are hereby incorporated and shall apply to the whole City.

Division 2

Preparation of Assessments

389 The City must prepare annually an assessment for each property

in the municipality, except the property listed in

section 403 and

designated manufactured homes unless Council passes a bylaw

pursuant to

section 404.

390 No person is eligible to be an assessor unless the person

(

a) is registered as an accredited municipal assessor of Alberta

(AMAA) under the Qualifications of Assessor Regulation

(AR 54/99) made under the Municipal Government Act

(Alberta) or is an accredited assessment appraiser of

Saskatchewan (AAAS) under The Assessment Management

Agency Act (Saskatchewan),

(

b) holds the designation Certified Assessment Evaluator (CAE)

issued by the International Association of Assessing Officers,

(

c) holds the designation Accredited Appraiser Canadian

Institute (AACI) issued by the Appraisal Institute of Canada,

(

d) has qualifications or experience or a combination of

qualifications and experience that, in the opinion of the

Minister, is equivalent to one or more of the qualifications

referred to in (

a) to (c).

391 The City shall, not later than April 1 each year, provide to the

Minister a list showing the names of all persons carrying out the duties

and responsibilities of an assessor under this Charter on behalf of the

City together with the qualifications held by each such person.

392(1) Assessments for all property in the City, other than linear

property, must be prepared by the assessor appointed by the City.

(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 VIII in respect of the property, and

(

b) the valuation standard set out in the Matters Relating to

Assessment and Taxation Regulation (AR 289/99) made

under the Municipal Government Act (Alberta) for that

property.

(3) Each assessment of a railway must be based on a report provided

by December 31 to the City by the person that operates the railway,

showing

(

a) the amount of land in the City occupied by the railway for

roadway, and

(

b) the amount of land in the City 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.

393(1) If a parcel of land is located in more than one municipality,

the assessor must prepare an assessment for the part of the parcel that

is located in the City as if that part of the parcel is a separate parcel of

land.

(2) Any area of land forming part of a right of way for a railway,

irrigation works within the meaning of the Irrigation Districts Act

(Alberta) or The Irrigation Act, 1996 (Saskatchewan) or drainage

works as defined in the Drainage Districts Act (Alberta) or The

Saskatchewan Watershed Authority Act (Saskatchewan) but used for

purposes other than the operation of the railway, irrigation works or

drainage works must be assessed as if it is a parcel of land.

(3) Any area of land that is owned by the Crown and is the subject of a

grazing lease or grazing permit granted by the Crown must be assessed

as if it is a parcel of land.

394(1) Each unit and the share in the common property that is

assigned to the unit must be assessed

(

a) in the case of a bare land condominium, as if it is a parcel of

land, or

(

b) in any other case, as if it is a parcel of land and the

improvements to it.

(2) In this section, "unit" and "share in the common property" have

the meanings given to them in the Condominium Property Act

(Alberta) or The Condominium Property Act, 1993 (Saskatchewan).

395(1) In this

section "strata space" means volumetric space,

whether it is

(

a) located below or above or below and above the surface of the

land, or

(

b) occupied in whole or in part by any structure,

and that is shown as strata space on a strata space plan registered under

the Land Titles Act (Alberta).

(2) Each strata space must be assessed as if it is a parcel of land and

the improvements to it.

396(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 are 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,

(

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.

397(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 characteristics of the linear property on

October 31 of the year prior to the year in which a tax is

imposed under

Part VIII in respect of the linear property, as

contained in

(

i) the records of the Alberta Energy and Utilities Board or

Department of Industry and Resources of Saskatchewan

or its equivalent, or

(ii) 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.

(5) If the operator does not provide the report in accordance with

subsection (4), the assessor must prepare the assessment using

whatever information is available about the linear property.

398(1) In preparing an assessment, the assessor must, in a fair and

equitable manner,

(

a) apply the valuation standards set out in the Matters Relating

to Assessment and Taxation Regulation (AR 289/99) made

under the Municipal Government Act (Alberta), and

(

b) follow the procedures set out in the regulation referred to in

clause (a).

(2) If there are no procedures set out in the regulations referred to in

subsection (1)(

a) for preparing assessments, the assessor must take into

consideration assessments of similar property in the same municipality

in which the property that is being assessed is located.

399(1) After giving reasonable notice to the owner or occupier of any

property, an assessor may at any reasonable time, for the purpose of

preparing an assessment of the property or determining if the property

is to be assessed,

(

a) enter and inspect the property,

(

b) request anything to be produced to assist the assessor in

preparing the assessment or determining if the property is to

be assessed, and

(

c) make copies of anything necessary to the inspection.

(2) When carrying out duties under subsection (1), an assessor must

produce identification on request.

(3) An assessor must inform the owner or occupier of any property of

the purpose for which information is being collected under this

section

and

section 400.

400(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 (Alberta) must

release, on request by the assessor, information or documents

respecting a permit issued under that Act.

(3) An assessor may request information or documents under

subsection (2) only in respect of a property within the City for which

the assessor is preparing an assessment.

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

assessment year under

section 577 or, in the case of linear property,

under

section 601 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.

401(1) An assessor described in

section 387(1)(e)(

i) or the City may

apply by originating notice to the Court for an order under subsection

(2) if any person

(

a) refuses to allow or interferes 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.

(3) A copy of the originating notice and each affidavit in support must

be served at least 3 days before the day named in the notice for hearing

the application.

402(1) When preparing an assessment of property, the assessor must

assign one or more of the following assessment classes to the property:

(

a) class 1 - residential;

(

b) class 2 - non-residential;

(

c) class 3 - farm land;

(

d) class 4 - machinery and equipment.

(2) Council may by bylaw

(

a) divide class 1 into sub-classes on any basis it considers

appropriate, and

(

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

(

i) vacant non-residential;

(ii) improved non-residential,

and if Council does so, the assessor may assign one or more sub-

classes to a property.

(3) If more than one assessment class or sub-class is assigned to a

property, the assessor must provide a breakdown of the assessment,

showing each assessment class or sub-class assigned and the portion of

the assessment attributable to each assessment class or sub-class.

(4) In this section,

(a) "farm land" means land used for farming operations as

defined in

section 387;

(b) "machinery and equipment" does not include

(

i) any thing that falls within the definition of linear

property as set out in

section 387, or

(ii) any component of a manufacturing or processing

facility that is used for the cogeneration of power;

(c) "non-residential", in respect of property, means linear

property, components of manufacturing or processing

facilities that are used for the cogeneration of power or other

property on which industry, commerce or another use takes

place or is permitted to take place under a land use bylaw

passed by Council, but does not include farm land or land

that is used or intended to be used for permanent living

accommodation;

(d) "residential", in respect of property, means property that is

not classed by the assessor as farm land, machinery and

equipment or non-residential.

403 No assessment is to be prepared for the following property:

(

a) a facility, works or system for

(

i) the collection, treatment, conveyance or disposal of

sanitary sewage, or

(ii) storm sewer drainage,

that is owned by the Crown or the City;

(

b) a facility, works or system for the storage, conveyance,

treatment, distribution or supply of water that is owned by

the Crown or the City;

(

c) a water supply and distribution system, including metering

facilities, that is owned or operated by an individual or a

corporation and used primarily to provide a domestic water

supply service;

(

d) irrigation works within the meaning of the Irrigation

Districts Act (Alberta) or The Irrigation Act, 1996

(Saskatchewan) and the land on which they are located when

they are held by an irrigation district, but not including any

residence or the land attributable to the residence;

(

e) canals, dams, dikes, weirs, breakwaters, ditches, basins,

reservoirs, cribs and embankments;

(

f) flood-gates, drains, tunnels, bridges, culverts, headworks,

flumes, penstocks and aqueducts

(

i) located at a dam,

(ii) used in the operation of a dam, and

(iii) used for water conservation or flood control, but not for

the generation of electric power;

(

g) land on which any property listed in clause (

d) or (

e) is

located

(

i) if the land is a dam site, and

(ii) whether or not the property located on the land is used

for water conservation, flood control or the generation

of electric power;

(

h) a water conveyance system operated in connection with a

manufacturing or processing plant, including any facilities

designed and used to treat water to meet municipal standards,

but not including any improvement designed and used for

(

i) the further treatment of the water supply to meet

specific water standards for a manufacturing or

processing operation,

(ii) water reuse,

(iii) fire protection, or

(iv) the production or transmission of a natural resource;

(

i) a sewage conveyance system operated in connection with a

manufacturing or processing plant, including any facilities

designed and used to treat and dispose of domestic sewage,

but not including any improvement designed and used for the

treatment of other effluent from the manufacturing or

processing plant;

(

j) roads, but not including a road right of way that is held under

a lease, licence or permit from the Crown or from the City

and that is used for a purpose other than as a road;

(

k) weigh scales, inspection stations and other improvements

necessary to maintain the roads referred to in clause (

j) and to

keep those roads and users safe, but not including a street

lighting system owned by a corporation, the City or a

corporation controlled by the City;

(

l) any provincial park or recreation area held by the Crown, but

not including any residence or the land attributable to the

residence;

(

m) property held by the Crown and forming part of an

undertaking in respect of the conservation, reclamation,

rehabilitation or reforestation of land, but not including any

residence or the land attributable to the residence;

(

n) wheel loaders, wheel trucks and haulers, crawler type

shovels, hoes and dozers;

(

o) linear property used exclusively for farming operations;

(

p) cairns and monuments;

(

q) property in Indian reserves;

(

r) minerals within the meaning of The Mineral Taxation Act

(Saskatchewan);

(

s) growing crops;

(

t) the following improvements owned or leased by a regional

airports authority:

(

i) runways;

(ii) paving;

(iii) roads and sidewalks;

(iv) reservoirs;

(

v) water and sewer lines;

(vi) fencing;

(vii) conveyor belts, cranes, weigh scales, loading bridges

and machinery and equipment;

(viii) pole lines, transmission lines, light standards and

unenclosed communications towers;

(

u) farm buildings, except to the extent prescribed in the

regulation referred to in

section 387(1)(c);

(

v) machinery and equipment, except to the extent prescribed in

the regulation referred to in

section 387(1)(c);

(

w) designated manufactured homes held in storage and forming

part of the inventory of a manufacturer of or dealer in

designated manufactured homes;

(

x) travel trailers that are

(

i) not connected to any utility services provided by a

public utility, and

(ii) not attached or connected to any structure.

404(1) Council may pass a bylaw to provide for the assessment and

taxation of designated manufactured homes in the City.

(2) If Council passes a bylaw pursuant to subsection (1), the

assessment and taxation of designated manufactured homes will be

carried out in accordance with Parts VII and VIII of this Charter.

(3) If Council does not pass a bylaw pursuant to subsection (1),

designated manufactured homes in the City may be licensed pursuant

section 405.

405(1) In this section,

(a) "licence" means a designated manufactured home licence

issued pursuant to this section;

(b) "licence year" means the calendar year;

(c) "owner" means any person who is in lawful possession of a

designated manufactured home;

(2) The licence fee to be imposed in respect of a designated

manufactured home for a licence year shall be the licence fee set by

Council.

(3) Except as otherwise provided in this section, the owner of a

designated manufactured home situated in the City shall not occupy,

suffer or permit any other person to occupy a designated manufactured

home at any time during which the owner is not the holder of a

subsisting licence issued by the City for the designated manufactured

home.

(4) The owner of a designated manufactured home is not required to

have a licence in respect of

(

a) a designated manufactured home occupied by a tourist,

(

b) a designated manufactured home used chiefly as a farm

building or residence in connection with the raising or

production of crops, livestock or poultry or in connection

with fur production or beekeeping and situated on farm land,

(

c) a designated manufactured home that is subject to a tax levy

pursuant to the Charter or portions of it.

(5) Subject to subsection (3), if a designated manufactured home

situated in the City is occupied by any person and the owner does not

have a subsisting licence issued by the City, the owner is guilty of an

offence and liable

(

a) for a first offence, to a fine of not more than $100, and

(

b) for any subsequent offence, to a fine of not more than $500,

and the court may order that the owner pay to the City the licence fee.

(6) In a prosecution for a contravention of subsection (5) a certificate

purporting to be signed by the designated officer for the City stating

that a named person was or was not, on a specified day or during a

specified period, a holder of a subsisting licence for a designated

manufactured home or for a particular designated manufactured home

shall be admitted in evidence as proof, in the absence of evidence to

the contrary, of the facts stated in it without proof of the designated

officer's appointment or signature.

(7) Not later than 14 days after a designated manufactured home is

situated in the City and occupied, the owner of the designated

manufactured home shall apply to the designated officer of the City for

a licence.

(8) The City may by bylaw require the owner or operator of every

licensed designated manufactured home community in the City to

notify the designated officer of the City in writing of

(

a) the name and address of the owner of each designated

manufactured home in the designated manufactured home

community within 14 days of its being occupied, and

(

b) any change of ownership or occupancy or any removal of a

designated manufactured home from the community within

14 days of the change or removal.

(9) If a designated manufactured home is situated in the City and

occupied

(

a) at the beginning of the licence year, a licence for the balance

of the year shall be issued to the owner by the City on

payment of the fee set by Council under subsection (2) for

the entire licence year, and

(

b) after the beginning of the licence year, a licence for the

balance of the year shall be issued to the owner by the City

on payment of a fee equal to the amount of the fee set by

Council under subsection (2) for the entire licence year,

multiplied by the number of days remaining in the licence

year and divided by the number of days in the entire licence

year.

(10) Notwithstanding subsection (9), the City may allow the owner of

a designated manufactured home to pay a licence fee by prepaid

instalments and on payment of an instalment a licence must be issued

to the owner, which licence shall be valid for the period of time set out

in the licence.

(11) If the owner of the designated manufactured home has not paid

the licence fee payable in accordance with this section, the City may

(

a) recover the amount of the licence fee as a debt owing to the

City, or

(

b) on the licence fee remaining unpaid for 30 days after demand

for payment has been made by a designated officer, distrain

for the licence fee on the goods and chattels of the owner.

(12) When the licence fee owing to the City has been paid in

accordance with subsection (9) and the designated manufactured home

has been removed from the City or is no longer occupied, the City, on

application by the owner, shall refund to the owner the licence fee for

the balance of the licence year, calculated as a sum equal to the amount

of the fee set by Council under subsection (2) for the entire licence

year, multiplied by the number of days remaining in the licence year

and divided by the number of days in the entire licence year.

(13) Every person occupying a designated manufactured home

(

a) shall, on request by a designated officer, give to the

designated officer all information necessary to enable the

designated officer to carry out his or her duties, and

(

b) who fails to provide the information requested pursuant to

clause (

a) within 10 days from the day that the request is

made is guilty of an offence and liable to a fine of not more

than $100 for every day that the information is not provided

from the date the request is made.

(14) If a designated manufactured home is required to be licensed

pursuant to this section, the City shall make a valuation of the

designated manufactured home for the purpose of determining the

licence fee payable and shall mail or deliver to the owner written

notice of the valuation.

(15) The owner of a designated manufactured home

(

a) may, within 30 days of the notice being mailed or delivered

to him or her, make a complaint to the Assessment Review

Board in respect of the valuation of his or her designated

manufactured home, and

(

b) may appeal to the Municipal Government Board against the

decision of the Assessment Review Board if

(

i) the owner or the valuation of his or her designated

manufactured home is affected by a decision of the

Assessment Review Board, and

(ii) the owner appeared before the Assessment Review

Board in person or by agent or sent to the designated

officer a document setting out in detail the ground of his

or her complaint,

and Parts VIII and IX of this Charter apply to proceedings

under this subsection with all necessary modifications.

(16) Council may by resolution cancel or refund all or any portion of a

designated manufactured home licence fee if Council considers it

equitable to do so.

406(1) An assessed person or licensee may ask the City, in the

manner required by the City, to let the assessed person or licensee see

or receive sufficient information to show how the assessor prepared the

assessment or licence fee of that person's property.

(2) The City must comply with a request under subsection (1).

(3) The City may charge a fee for furnishing information, which fee

must not exceed the reasonable costs incurred by the City for

furnishing the information.

407(1) An assessed person or licensee may ask the City, in the

manner required by the City, to allow the assessed person or licensee

to view or receive a

summary of the assessment or licence fee of any

assessed property or designated manufactured home in the City.

(2) The City must comply with a request under subsection (1) if it is

satisfied that necessary confidentiality will not be breached.

(3) The City may charge a fee for furnishing information, which fee

must not exceed the reasonable costs incurred by the City for

furnishing the information.

408(1) The City may provide information in its possession about

assessments or licence fees for designated manufactured homes if the

City is satisfied that necessary confidentiality will not be breached.

(2) This

section prevails despite the Freedom of Information and

Protection of Privacy Act (Alberta).

Division 3

Assessment Roll

409 The City must prepare annually, not later than February 28, an

assessment roll for assessed property in the City.

410 The assessment roll must show, for each assessed property, the

following:

(

a) a description sufficient to identify the location of the

property;

(

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

(

c) whether the property is a parcel of land, an improvement or a

parcel of land and the improvements to it;

(

d) if the property is an improvement, a description showing the

type of improvement;

(

e) the assessment;

(

f) the assessment class or classes;

(

g) whether the property is assessable for public school purposes

or separate school purposes, if notice has been given to the

City pursuant to the School Act (Alberta) or The Education

Act, 1995 (Saskatchewan);

(

h) if the property is exempt from taxation under

Part VIII, a

notation of that fact;

(

i) any other information considered appropriate by the City.

411(1) The name of the person described in column 2 must be

recorded on the assessment roll as the assessed person in respect of the

assessed property described in column 1.

Column 1

Assessed property

Column 2

Assessed person

(

a) a parcel of land, unless

otherwise dealt with in this

subsection;

(

a) the owner of the parcel of

land;

(

b) a parcel of land and the

improvements to it, unless

otherwise dealt with in this

subsection;

(

b) the owner of the parcel of

land;

(

c) a parcel of land, an

improvement or a parcel of

land and the improvements to

it held under a lease, licence

or permit from the Crown or

the City;

(

c) the holder of the lease, licence

or permit or, in the case of a

parcel of land or a parcel of

land and the improvements to

it, the person who occupies

the land with the consent of

that holder or, if the land that

was the subject of a lease,

licence or permit has been

sold under an agreement for

sale, the purchaser under that

agreement;

(

d) a parcel of land forming part

of the station grounds of a

railway or part of a right of

way for a railway, irrigation

works within the meaning of

the Irrigation Districts Act

(Alberta) or The Irrigation

Act, 1996 (Saskatchewan), or

drainage works as defined in

the Drainage Districts Act

(Alberta) or The

Saskatchewan Watershed

Authority Act that is held

under a lease, licence or

permit from the person that

operates the railway, or from

the irrigation district or the

board of trustees of the

drainage district;

(

d) the holder of the lease, licence

or permit or the person who

occupies the land with the

consent of that holder;

(

e) a parcel of land and the

improvements to it held under

a lease, licence or permit from

a regional airports authority,

where the land and

improvements are used in

connection with the operation

of an airport;

(

e) the holder of the lease, licence

or permit or the person who

occupies the land with the

consent of that holder;

(

f) property held under a lease,

license or permit for

(

i) working any minerals in or

under the land referred to

in the lease, licence or

permit or in or under land

in the vicinity of that land,

(ii) drilling for oil, salt or

natural gas, or

(iii) operating a well for oil,

salt or natural gas;

(

f) the person who uses the

property for the purpose

indicated;

(

g) machinery and equipment

used in the excavation or

transportation of coal or oil

sands;

(

g) the owner of the machinery

and equipment;

(

h) improvements to a parcel of

land listed in

section 403 for

which no assessment is to be

prepared;

(

h) the person who owns or has

exclusive use of the

improvements;

(

i) linear property;

(

i) the operator of the linear

property;

(

j) a designated manufactured

home on site in a

manufactured home

community and any other

improvements located on the

site and owned or occupied by

the person occupying the

designated manufactured

home;

(

j) the owner of

(

i) the designated

manufactured home, or

(ii) the manufactured home

community if the City

passes a bylaw to that

effect;

(

k) a designated manufactured

home located on a parcel of

land that is not owned by the

owner of the designated

manufactured home together

with any other improvements

located on the site that are

owned or occupied by the

person occupying the

designated manufactured

home.

(

k) the owner of the designated

manufactured home if the

City passes a bylaw to that

effect.

(2) When land is occupied under the authority of a right of entry order

issued under the Surface Rights Act (Alberta) or The Surface Rights

Acquisition and Compensation Act (Saskatchewan) or an order made

under any other Act of Alberta or Saskatchewan, the land is, for the

purposes of subsection (1), considered to be occupied under a lease or

licence from the owner of the land.

(3) A person who purchases property or in any other manner becomes

liable to be shown on the assessment roll as an assessed person must

give the City written notice of a mailing address to which notices

under this Part and

Part VIII may be sent.

(4) Despite subsection (1)(c), no individual who occupies housing

accommodation under a lease, licence or permit from a management

body under the Alberta Housing Act or from the Saskatchewan

Housing Corporation or a public housing authority under The

Saskatchewan Housing Corporation Act is to be recorded as an

assessed person if the sole purpose of the lease, licence or permit is to

provide housing accommodation for that individual.

(5) A bylaw passed under subsection (1)(j)(ii)

(

a) must be advertised,

(

b) has no effect until the beginning of the year commencing at

least 12 months after the bylaw is passed,

(

c) must indicate the criteria used to designate the assessed

person, and

(

d) may apply to one or more manufactured home communities.

(6) When a bylaw is passed under subsection (1)(j)(ii), the owner of

the designated manufactured home is the assessed person for the

purpose of making a complaint under

section 577(1) relating to the

designated manufactured home.

412(1) If it is discovered that there is an error, omission or

misdescription in any of the information shown on the assessment roll,

(

a) the assessor may correct the assessment roll for the current

year only, and

(

b) on correcting the roll, an amended assessment notice must be

prepared and sent to the assessed person.

(2) If it is discovered that no assessment has been prepared for a

property and the property is not listed in

section 403, an assessment for

the current year only must be prepared and an assessment notice must

be prepared and sent to the assessed person.

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

exempt under

section 479, the assessment roll must be corrected and

an amended assessment notice must be prepared and sent to the

assessed person.

(4) The date of every entry made on the assessment roll under this

section must be shown on the roll.

413 The fact that any information shown on the assessment roll

contains an error, omission or misdescription does not invalidate any

other information on the roll or the roll itself.

414(1) Any person may inspect the assessment roll during regular

business hours on the payment of a fee, if any, that may be set by

Council.

(2) If a fee is set by Council under subsection (1), the fee must not

exceed the reasonable costs incurred by the City in making the

assessment roll available for inspection.

(3) This

section prevails despite the Freedom of Information and

Protection of Privacy Act (Alberta).

Division 4

Assessment Notices

415(1) The City must annually

(

a) prepare assessment notices for all assessed property, other

than linear property, shown on the assessment roll of the

City, and

(

b) send the assessment notices to the assessed persons.

(2) The assessor designated by the Minister must annually

(

a) prepare assessment notices for all assessed linear property

situated in the City,

(

b) send the assessment notices to the assessed persons, and

(

c) send to the City copies of the assessment notices referred to

in clause (a).

(3) The City 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.

416(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, which date

must not be less than 30 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 City.

(2) An assessment notice may include a number of assessed properties

if the same person is the assessed person for all of them.

417(1) The assessment notices must be sent no later than the date the

tax notices are required to be sent under

Part VIII.

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

(

a) a copy of the assessment notice 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 City or the

assessor designated by the Minister, as the case may be, and

is deemed to have been sent to the assessed person.

418(1) The City must publish in one issue of a newspaper having

general circulation in the City, or in any other manner considered

appropriate by the City, a notice that the assessment notices have been

sent.

(2) All assessed persons are deemed to have received their assessment

notices as a result of the publication referred to in subsection (1).

419 If it is discovered that there is an error, omission or

misdescription in any of the information shown on an assessment

notice, an amended assessment notice may be prepared and sent to the

assessed person.

Division 5

Preparation of

Supplementary Assessments

420(1) If the City wishes to require the preparation of supplementary

assessments for improvements, Council must pass a supplementary

assessment bylaw authorizing the assessments to be prepared for the

purpose of imposing a tax under

Part VIII in the same year.

(2) A bylaw under subsection (1) must refer

(

a) to all improvements, or

(

b) to all designated manufactured homes in the City.

(3) A supplementary assessment bylaw or any amendment to it applies

to the year in which it is passed, only if it is passed before May 1 of

that year.

(4) A supplementary assessment bylaw must not authorize

assessments to be prepared for linear property.

421(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 VIII.

(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 VIII,

(

b) they are occupied during all or any part of the year in which

they are to be taxed under

Part VIII, or

(

c) they are moved into the City during the year in which they

are to be taxed under

Part VIII and they will not be taxed in

that year by another municipality.

(3) The assessor may prepare a supplementary assessment for a

designated manufactured home that is moved into the City during the

year in which it is to be taxed under

Part VIII despite that the

designated manufactured home will be taxed in that year by another

municipality.

(4) A supplementary assessment must reflect

(

a) the value of an improvement that has not been previously

assessed, or

(

b) the increase in the value of an improvement since it was last

assessed.

(5) Supplementary assessments must be prepared in the same manner

as assessments are prepared under Division 2, but must be prorated to

reflect only the number of months during which the improvement is

complete, occupied, located in the City or in operation, including the

whole of the first month in which the improvement was completed,

was occupied, was moved into the City or began to operate.

422(1) Before the end of the year in which supplementary

assessments are prepared, the City must prepare a supplementary

assessment roll.

(2) A supplementary assessment roll must show, for each assessed

improvement, the following:

(

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 City, or

(ii) began to operate.

(3) Sections 411, 412, 413 and 414 apply in respect of a

supplementary assessment roll.

423(1) Before the end of the year in which supplementary

assessments are prepared, the City 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;

(

c) the date by which a complaint must be made, which date

must not be less than 30 days after the supplementary

assessment notice is sent to the assessed person;

(

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

(3) Sections 416(2), 417 and 419 apply in respect of supplementary

assessment notices.

Division 6

Equalized Assessments

424 In this Division, "equalized assessment" means an assessment

that is prepared by the Minister for that part of the City that is located

in the Province of Alberta and reflects

(

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

Part

VIII,

(

b) assessments of property in the City in respect of which a

grant may be paid by the Crown in right of Alberta under

section 477,

(

c) assessments of property in the City in respect of which a

grant may be paid by the Crown in right of Canada under the

Payments in Lieu of Taxes Act (Canada),

(

d) assessments of property in the City made taxable or exempt

as a result of Council passing a bylaw under

Part VIII, and

(

e) assessments of property in the City that is the subject of a tax

agreement under

section 444 or 502,

from the year preceding the year in which the equalized assessment is

effective.

425 Despite

section 424, supplementary assessments prepared under

a supplementary assessment bylaw under

section 420 must not be

included in the equalized assessment for the City.

426 The Minister must prepare annually, in accordance with the

Equalized Assessment Variance Regulation, 2003 (AR 364/2003), the

Matters Relating to Assessment and Taxation Regulation (AR 289/99)

and this Charter, an equalized assessment for that part of the City that

is located in Alberta.

427(1) The City must provide to the Minister annually, not later than

April 1, a return containing the information requested by the Minister

in the form required by the Minister.

(2) If the City does not provide the information requested by the

Minister, the Minister must prepare the equalized assessment using

whatever information is available about the City.

428 The Minister must send to the City annually, not later than

November 1, a report of all the equalized assessments prepared.

429 The City may appeal the amount of an equalized assessment

under

section 426 to the Municipal Government Board of Alberta not

later than December 1 of the year in which the equalized assessment is

prepared.

430 If it appears to the Minister that in any year Council will be

unable to carry out its obligation under

section 389, the Minister may

cause any or all of the assessments in the City to be prepared and

Council is responsible for the costs.

431(1) If, after an inspection under

section 631 or an audit pursuant

to the Matters Relating to Assessment and Taxation Regulation (AR

289/99) is completed, the Minister is of the opinion that an assessment

(

a) has not been prepared in accordance with the rules and

procedures set out in this Part and the regulations,

(

b) is not fair and equitable, taking into consideration

assessments of similar property, or

(

c) does not meet the standards required by the regulations,

the Minister may quash the assessment and direct that a new

assessment be prepared.

(2) On quashing an assessment, the Minister must provide directions

as to the manner and times in which

(

a) the new assessment is to be prepared,

(

b) the new assessment is to be placed on the assessment roll,

and

(

c) amended assessment notices are to be sent to the assessed

persons.

(3) The Minister must specify the effective date of a new assessment

prepared under this section.

432 Despite anything in this Charter, the Minister may adjust an

equalized assessment at any time.

Division 7

Equivalency Assessments

433 In this Division,

(a) "equivalency assessment" means an assessment that is

prepared by SAMA pursuant to

section 12(1)(l.1) of The

Assessment Management Agency Act (Saskatchewan);

(b) "SAMA" means the Saskatchewan Assessment Management

Agency established pursuant to The Assessment Management

Agency Act (Saskatchewan);

(c) "Saskatchewan Minister" means the Minister to whom

responsibility has been assigned for The City of Lloydminster

Act (Saskatchewan) pursuant to

section 4 of The Government

Organization Act (Saskatchewan).

434(1) For the purposes of preparing equivalency assessments, the

City must provide to SAMA annually, not later than January 31, the

following information respecting properties for that part of the City

that is located in Saskatchewan:

(

a) a copy of the preliminary return prepared for the Minister in

accordance with the Matters Relating to Assessment and

Taxation Regulation (AR 289/99);

(

b) information respecting each individual property to include,

(

i) a description sufficient to identify the location of the

property,

(ii) the tax classification as set by the Province of

Saskatchewan,

(iii) whether the property is a parcel of land, an

improvement or a parcel of land and the improvements

to it,

(iv) the assessed market value of the property,

(

v) the taxable status, according to

Part VII, and

(vi) whether the property is assessable for public school

purposes or separate school purposes.

(2) If a property or business in that part of the City that is located in

Saskatchewan is sold, when requested by SAMA, the vendor and the

purchaser shall notify SAMA of the purchase and sale in the form

prescribed under The Assessment Management Agency Act

(Saskatchewan).

(3) When the City submits the information required under

section

427(1), the City must provide a copy of the return referred to in that

section to SAMA.

435(1) If, after an inspection under

section 631, the Saskatchewan

Minister is of the opinion that the information required under

section

434 has not been provided, the Saskatchewan Minister may direct that

the information be prepared and that the City bear the cost of doing so.

(2) The Saskatchewan Minister must provide directions as to the

manner and times in which

(

a) the new information is to be prepared, and

(

b) the amended information is to be sent.

(3) The Saskatchewan Minister must specify the date by which the

information must be prepared and delivered under this section.

PART VIII

Taxation

Division 1

General Provisions

436 In this Part,

(a) "requisition" means

(

i) the requisition of ambulance districts under the

Ambulance Services Act (Alberta),

(ii) the amount required to be paid to a management body

under the Alberta Housing Act or to the Saskatchewan

Housing Corporation or a public housing authority

under The Saskatchewan Housing Corporation Act, or

(iii) any amount required to be paid to a school board, board

of education or the conseil scolaire under the School Act

(Alberta) or The Education Act, 1995 (Saskatchewan);

(b) "tax arrears" means taxes that remain unpaid after December

31 of the year in which they are imposed.

437(1) The City must prepare a tax roll annually.

(2) The tax roll may consist of one roll for all taxes imposed under this

Part or a separate roll for each tax imposed under this Part.

(3) The tax roll for property tax may be a continuation of the

assessment roll prepared under

Part VII or may be separate from the

assessment roll.

(4) The fact that any information shown on the tax roll contains an

error, omission or misdescription does not invalidate any other

information on the roll or the roll itself.

438 Taxpayers must provide, on request by the City, any information

necessary for the City to prepare its tax roll.

439 The tax roll must show, for each taxable property or business,

the following:

(

a) a description sufficient to identify the location of the property

or business;

(

b) the name and mailing address of the taxpayer;

(

c) the assessment;

(

d) the name, tax rate and amount of each tax imposed in respect

of the property or business;

(

e) the total amount of all taxes imposed in respect of the

property or business;

(

f) the amount of tax arrears, if any;

(

g) if any property in the City is the subject of an agreement

between the taxpayer and the City under

section 457(1)

relating to tax arrears, a notation of that fact;

(

h) any other information considered appropriate by the City.

440(1) If it is discovered that there is an error, omission or

misdescription in any of the information shown on the tax roll, the City

may correct the tax roll for the current year only and on correcting the

roll, it must prepare and send an amended tax notice to the taxpayer.

(2) If it is discovered that no tax has been imposed on a taxable

property or business, the City may impose the tax for the current year

only and prepare and send a tax notice to the taxpayer.

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

exempt under

section 479, the City must correct the tax roll and on

correcting the roll, it must send an amended tax notice to the taxpayer.

(4) The date of every entry made on the tax roll under this

section

must be shown on the roll.

441(1) The person liable to pay a property tax imposed under this

Part is the person who

(

a) at the time the assessment is prepared or adopted under

Part

VII, is the assessed person, or

(

b) subsequently becomes the assessed person.

(2) The person liable to pay any other tax imposed under this

Part is

the person who

(

a) at the time the tax is imposed, is liable in accordance with

this Part to pay the tax, or

(

b) subsequently becomes liable in accordance with this Part to

pay it.

442 Taxes imposed under this Part, other than a supplementary

property tax and a supplementary business tax, are deemed to have

been imposed on January 1.

443(1) The City must annually

(

a) prepare tax notices for all taxable property and businesses

shown on the tax roll of the City, and

(

b) send the tax notices to the taxpayers.

(2) A tax notice may include a number of taxable properties and

taxable businesses if the same person is the taxpayer for all of them.

(3) A tax notice may consist of one notice for all taxes imposed under

this Part, a separate notice for each tax or several notices showing one

or more taxes.

(4) The assessment notice and the tax notice relating to the same

property may be sent together or may be combined on one notice.

444(1) Council may make a tax agreement with an assessed person

who occupies or manages

(

a) the City's property, including property under the direction,

control and management of

(

i) the City, or

(ii) a non-profit organization as defined in

section 387 that

holds the property on behalf of the City,

(

b) property for the purpose of operating a professional sports

franchise.

(2) A tax agreement may provide that, instead of paying the taxes

imposed under this Part and any other fees or charges payable to the

City, the assessed person may make an annual payment to the City

calculated under the agreement.

(3) A tax agreement under this

section must provide that the City

accepts payment of the amount calculated under the agreement in place

of the taxes and other fees or charges specified in the agreement.

445(1) A tax notice must show the following:

(

a) the same information that is required to be shown on the tax

roll;

(

b) the date the tax notice is sent to the taxpayer;

(

c) the amount of the requisitions, any one or more of which may

be shown separately or as part of a combined total;

(

d) except when the tax is a property tax, the date by which a

complaint must be made, which date must not be less than 30

days after the tax notice is sent to the taxpayer;

(

e) the name and address of the designated officer with whom a

complaint must be filed;

(

f) the dates on which penalties may be imposed if the taxes are

not paid;

(

g) any other information considered appropriate by the City.

(2) A tax notice may show

(

a) one tax rate that combines all of the tax rates set by the

property tax bylaw, or

(

b) each of the tax rates set by the property tax bylaw.

(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 amounts referred to in

section

436(a)(iii).

446(1) The tax notices must be sent before the end of the year in

which the taxes are imposed.

(2) If the mailing address of a taxpayer is unknown

(

a) a copy of the tax notice must be sent to the mailing address

of the taxable property or business, and

(

b) if the mailing address of the taxable property or business is

also unknown, the tax notice must be retained by the City and

is deemed to have been sent to the taxpayer.

447(1) The treasurer must certify the date the tax notices are sent

under

section 446.

(2) The certification of the date referred to in subsection (1) is

evidence that the tax notices have been sent and that the taxes have

been imposed.

448 A tax notice is deemed to have been received 7 days after it is

sent.

449 If it is discovered that there is an error, omission or

misdescription in any of the information shown on a tax notice, the

City may prepare and send an amended tax notice to the taxpayer.

450 Council may by bylaw provide incentives for payment of taxes

by the dates set out in the bylaw.

451(1) Council may by bylaw permit taxes to be paid by instalments,

at the option of the taxpayer.

(2) A person who wishes to pay taxes by instalments must make an

agreement with Council authorizing that method of payment.

(3) When an agreement under subsection (2) is made, the tax notice,

or a separate notice enclosed with the tax notice, must state

(

a) the amount and due dates of the instalments to be paid in the

remainder of the year, and

(

b) what happens if an instalment is not paid.

452 A tax payment that is sent by mail to the City is deemed to have

been received by the City on the date of the postmark stamped on the

envelope.

453(1) A tax payment must be applied first to tax arrears.

(2) If a person pays only a portion of the taxes owing by him or her

with respect to any property, the treasurer shall

(

a) first apply the amount in payment of any arrears or taxes due

from the person to any property, and

(

b) apportion the amount paid between the City and any other

taxing authorities on whose behalf the City levies taxes in

shares corresponding to their respective tax rates for current

taxes and to the amount of taxes in arrears owed by the

person.

(3) If a person does not indicate to which taxable property or business

a tax payment is to be applied, the treasurer must decide to which

taxable property or business owned by the taxpayer the payment is to

be applied.

454(1) Council may by bylaw impose penalties in the year in which a

tax is imposed if the tax remains unpaid after the date shown on the tax

notice.

(2) A penalty under this

section is imposed at the rate set out in the

bylaw.

(3) The penalty must not be imposed sooner than 30 days after the tax

notice is sent out.

455(1) Council may by bylaw impose penalties in any year following

the year in which a tax is imposed if the tax remains unpaid after

December 31 of the year in which it is imposed.

(2) A penalty under this

section is imposed at the rate set out in the

bylaw.

(3) The penalty must not be imposed sooner than January 1 of the year

following the year in which the tax was imposed or any later date

specified in the bylaw.

456 A penalty imposed under

section 454 or 455 is part of the tax in

respect of which it is imposed.

457(1) If Council considers it equitable to do so, it may, generally or

with respect to a particular taxable property or business or a class of

taxable property or business, do one or more of the following, with or

without conditions:

(

a) cancel or reduce tax arrears;

(

b) cancel or refund all or part of a tax;

(

c) defer the collection of a tax.

(2) Council may phase in a tax increase or decrease resulting from the

preparation of any new assessment.

458(1) If Council takes any action pursuant to

section 457, Council

may also act in the same manner with respect to the claim of any other

taxing authority of the Province of Saskatchewan on whose behalf the

City levies taxes if

(

a) there has been a change in the property to the extent that

Council considers it inappropriate to collect the whole or a

part of the taxes,

(

b) a lease, licence, permit or contract has expired or been

terminated with respect to property that is exempt from

taxation,

(

c) in Council's opinion, the taxes owing are uncollectible,

(

d) in Council's opinion, the taxes owing have become

uncollectible due to unforeseen hardship to the taxpayer, or

(

e) Council and the other taxing authority agree that the

compromise or abatement is in the best interests of the

community.

(2) If the City compromises or abates a claim pursuant to subsection

(1), the City must provide the other taxing authority of Saskatchewan

on whose behalf the City levies taxes with full particulars of the

compromise or abatement.

(3) The City must act pursuant to subsection (4) if

(

a) the City compromises or abates a claim for taxes,

(

b) any arrears of taxes levied against the occupant of property

that is exempt from taxation become uncollectible and the

City is unable to enforce their collection, or

(

c) the City makes a refund of taxes.

(4) In the circumstances set out in subsection (3), the City must

(

a) recover or reduce the liability owing to the Saskatchewan

school division, health region or conservation and

development area from school taxes, health services taxes or

conservation and development taxes, respectively, remitted in

the compromise or abatement or levied against those

occupants, and

(

b) subject to the consent of the Board of Revenue

Commissioners of Saskatchewan, as the case may require,

recover from or reduce the liability owing to the Minister of

Finance of Saskatchewan by the proportion of any taxes

compromised or abated.

459 Taxes due to the City

(

a) are an amount owing to the City,

(

b) are recoverable as a debt due to the City,

(

c) take priority over the claims of every person except the

Crown, and

(

d) are a special lien

(

i) on land and any improvements to the land, if the tax is a

property tax, a special tax or a local improvement tax,

(ii) on goods, if the tax is a business tax or a property tax

imposed in respect of a designated manufactured home

in a manufactured home community.

460(1) Taxes that have been imposed in respect of improvements are

a first charge on any money payable under a fire insurance policy for

loss or damage to those improvements.

(2) Taxes that have been imposed in respect of a business are a first

charge on any money payable under a fire insurance policy for loss or

damage to any personal property

(

a) that is located on the premises occupied for the purposes of

the business, and

(

b) that is used in connection with the business and belongs to

the taxpayer.

461 On request, the treasurer 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.

462(1) The following are exempt from taxation under this Part:

(

a) property listed in

section 403;

(

b) designated manufactured homes unless Council passes a

bylaw pursuant to

section 404;

(

c) any property or business in respect of which an exemption

from assessment or taxation, or both, was granted

(

i) by a private Act of Alberta or Saskatchewan, or

(ii) by an order of the Lieutenant Governor in Council of

Alberta based on an order of the Local Authorities

Board.

(2) Council may by bylaw cancel an exemption granted by a private

Act of Alberta, with respect to any property or business.

(3) If Council is proposing to pass a bylaw under subsection (2), it

must notify the person or group that will be affected by the proposed

bylaw.

(4) A bylaw under subsection (2) has no effect until the expiration of

one year after it is passed.

(5) A copy of a bylaw under subsection (2) must be sent to the

Minister and if the bylaw amends a private Act of Alberta, the Minister

must send a copy to the clerk of the Legislative Assembly of Alberta.

463(1) An action, suit or other proceedings for the return by the City

of any money paid to the City, whether under protest or otherwise, as a

result of a claim by the City, whether valid or invalid, for payment of

taxes or tax arrears must be started within 6 months after the payment

of the money to the City.

(2) If no action, suit or other proceeding is started within the period

referred to in subsection (1), the payment made to the City is deemed

to have been a voluntary payment.

Division 2

Property Tax

464(1) Council must pass a property tax bylaw annually.

(2) The property tax bylaw authorizes Council to impose a tax in

respect of property in the City to raise revenue to be used toward the

payment of

(

a) the expenditures and transfers set out in the budget of the

City, and

(

b) the requisitions.

(3) The tax referred to in subsection (2) must not be imposed in

respect of property

(

a) that is exempt under

section 462 or 473, or

(

b) that is exempt under

section 475, unless the bylaw passed

under that

section makes the property taxable.

465(1) The property tax bylaw must set and show separately all of the

tax rates that must be imposed under this Division to raise the revenue

required under

section 464(2).

(2) A tax rate must be set for each assessment class or sub-class

referred to in

section 402.

(3) The tax rate may be different for each assessment class or sub-

class referred to in

section 402.

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

section 402(1)(

d) to raise the revenue required under

section 464(2)(

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

section

402(1)(

b) to raise revenue for that purpose.

(5) The tax rates set by the property tax bylaw must not be amended

after the City sends the tax notices to the taxpayers unless subsection

(6) applies.

(6) If after sending out the tax notices the City discovers an error or

omission that relates to the tax rates set by the property tax bylaw, the

Minister may by order permit the City to revise the property tax bylaw

and send out a revised tax notice.

466 A tax rate is calculated by dividing the amount of revenue

required by the total assessment of all property on which that tax rate is

to be imposed.

467 The amount of tax to be imposed under this Division in respect

of a property is calculated by multiplying the assessment for the

property by the tax rate to be imposed on that property.

468(1) Despite anything in this Division, the property tax bylaw may

specify a minimum amount payable as property tax with respect to the

matters referred to in

section 464(2)(a).

(2) Despite

section 464, Council may pass a bylaw separate from the

property tax bylaw that provides for compulsory tax instalment

payments for designated manufactured homes.

469 If the property tax bylaw specifies a minimum amount payable

as property tax, the tax notice must indicate the tax rates set by the

property tax bylaw that raise the revenue required to pay the

requisition referred to in

section 436(a)(iii).

470(1) In calculating the tax rate required to raise sufficient revenue

to pay the requisitions, the City may include an allowance for non-

collection of taxes at a rate not exceeding the actual rate of taxes

uncollected from the previous year's tax levy as determined at the end

of that year.

(2) If in any year the property tax imposed to pay the requisitions

results in too much or too little revenue being raised for that purpose,

Council must accordingly reduce or increase the amount of revenue to

be raised for that purpose in the next year.

(3) If the City is requisitioned by a taxing authority of the Province of

Saskatchewan, and the amount taxed by the City to a taxpayer in

relation to the requisitioned amount remains unpaid, the unpaid

amount is not required to be paid by the City to the taxing authority of

the Province of Saskatchewan that requisitioned the amount until such

time as it is collected.

471(1) In this section, "school board requisition" means a requisition

referred to in

section 436(a)(iii).

(2) When a school board requisition applies only to

(

a) one of the assessment classes referred to in

section 402,

(

b) a combination of the assessment classes referred to in

section

402, or

(

c) linear property,

the revenue needed to pay it must be raised by imposing a tax under

this Division only in respect of property to which that one assessment

class has been assigned, property to which any assessment class in that

combination has been assigned or linear property, as the case may be.

(3) Despite subsection (2), if Council has passed bylaws under

sections 475(2) and 481, Council may apply an appropriate amount

received under the business tax to the payment of the school board

requisition on the non-residential assessment class referred to in

section 402 to offset the increase that would otherwise result in the tax

rate applicable to that class.

(4) The tax rate required to raise the revenue needed to pay the school

board requisition

(

a) must be the same within the assessment class to which the

requisition applies if it applies to only one class,

(

b) must be the same for all assessment classes that are to be

combined if the requisition applies to a combination of

assessment classes, and

(

c) must be the same for all linear property.

(5) In calculating the tax rate required to raise sufficient revenue to

pay a school board requisition, the City

(

a) may include the allowances referred to in

section 470(1), and

(

b) may include the amounts referred to in

section 470(2).

(6) Section 465 does not apply to tax rates required to raise revenue

needed to pay a school board requisition.

472(1) Council may make a tax agreement with an operator of a

public utility or of linear property who occupies the City's property,

including property under the direction, control and management of the

City.

(2) Instead of paying the tax imposed under this Division and any

other fees or charges payable to the City, a tax agreement may provide

for an annual payment to the City by the operator calculated as

provided in the agreement.

(3) A tax agreement must provide that the City accepts payment of the

amount calculated under the agreement in place of the tax and other

fees or charges specified in the agreement.

(4) If a tax agreement with the operator of a public utility that supplies

fuel provides for the calculation of the payment as a percentage of the

gross revenue of the public utility, that gross revenue is the aggregate

gr + (qu.ns x vpu)

where:

"gr" is the gross revenue of the public utility for the year;

"qu.ns" is the quantity of fuel in respect of which transportation

service was provided during the year by means of the

fuel distribution system of the provider of the public

utility;

"vpu" is the deemed value per unit quantity of fuel

determined by the Alberta Energy and Utilities Board

for that year for the fuel in respect of which

transportation service was so provided.

(5) If a tax agreement with the operator of a public utility that

transports electricity by way of a transmission system, an electric

distribution system, or both, provides for the calculation of the

payment as a percentage of the gross revenue of the public utility, that

gross revenue is

(

a) gr, or

(

b) gr + (qu.ns x vpu),

where:

"gr" is the gross revenue received by the public utility

under its distribution tariff for the year;

"qu.ns" is the quantity of electricity in respect of which

system access service, distribution access service,

or both, were provided during the year by means of

the transmission system, the electric distribution

system, or both, of the provider of the public

utility;

"vpu" is the deemed value per unit quantity of electricity

determined by the Alberta Energy and Utilities

Board for that year for the electricity in respect of

which system access service, distribution access

service, or both, were so provided.

(6) For the purposes of subsection (5),

(a) "distribution access service" means the service required to

transport electricity to customers by means of an electric

distribution system;

(b) "electric distribution system" means the plant, works,

equipment, systems and services necessary to distribute

electricity in a service area, but does not include a generating

unit or a transmission facility;

(c) "electricity" means electric energy, electric power, reactive

power or any other electromagnetic effects associated with

alternating current or high voltage direct current electric

systems;

(d) "system access service" means the service obtained by

eligible persons through a local substation connection to the

transmission system or the interconnected electric system,

and includes access to exchange electric energy through the

power pool and access to system support services;

(e) "transmission system" means all transmission facilities in

Alberta and Saskatchewan that are part of the interconnected

electric system.

(7) An agreement under this

section with an operator who is subject to

regulation by the Alberta Energy and Utilities Board is of no effect

unless it is approved by the Public Utilities Board of Alberta.

473 The following property is exempt from taxation:

(

a) the interest of the Crown in any property, including property

held by any person in trust for the Crown;

(

b) property specially exempted by law;

(

c) every place of public worship and the land used in

connection with it, not exceeding 2 acres, of which a

religious organization is the owner, except such part as may

have on it any other improvement and where the land

exceeds 2 acres, the assessment shall be apportioned, but if a

portion of a place of public worship is used as a dwelling or

is leased and used for purposes other than public worship that

portion and the land used in connection with it shall be

subject to taxation;

(

d) every cemetery other than a cemetery operated for gain;

(

e) property owned and occupied by a school district or school

unit established under the authority of any Act of Alberta or

Saskatchewan and consisting of:

(

i) an office building and the land used in connection with

it not exceeding 1/2 acre;

(ii) an improvement used for storage and maintenance

purposes and the land used in connection with it not

exceeding 2 acres;

(iii) improvements used for the purposes of a school and the

land, not exceeding 10 acres, used in connection with

each school;

except any part of such improvements used as a dwelling and

the land used in connection with a dwelling;

(

f) the improvements and grounds, not exceeding 10 acres, of

and attached to or otherwise used in good faith in connection

with and for the purpose of every hospital that receives

public aid under and by virtue of any Act, so long as the

improvements and grounds are actually used and occupied by

the hospital but not if otherwise occupied or occupied as a

dwelling;

(

g) the improvements and grounds, not exceeding 4 acres, of and

attached to or otherwise used in good faith in connection with

and for the purpose of the association known as The Young

Men's Christian Association or the association known as The

Young Women's Christian Association, so long as the

improvements and grounds are actually used and occupied by

either association but not if otherwise occupied;

(

h) all property belonging to the City;

(

i) every highway, lane and other public way, and every public

square and park;

(

j) the property of every public library established under the

provisions of any Act of Alberta or Saskatchewan, and of

every other public institution, literary or scientific, to the

extent of the actual occupation of the property for the

purposes of the institution;

(

k) the improvements with grounds attached owned by a branch

of The Royal Canadian Legion, the Army, Navy and Air

Force Veterans in Canada, so long as the improvements and

grounds are actually used and occupied by one of the

branches mentioned but not if otherwise occupied;

(

l) every monument erected as a war memorial and the land used

in connection with it;

(

m) the grounds and improvements of every agricultural society

established under the provisions of any Act of Alberta or

Saskatchewan;

(

n) the improvements owned by a rural municipality or county

and used for municipal purposes, and the land used in

connection with the improvements not exceeding 1/2 acre,

but where a portion of any such improvement is occupied as

a residence or for any purpose other than a municipal

purpose, that portion shall be subject to taxation and the

relative portion of the land on which the improvement is

situated shall also be subject to taxation.

474 Lands exempt from taxation under

section 473(c), (e), (f), (g),

(h), (j), (k), (

m) and (

n) are nevertheless liable to taxation for local

improvements.

475(1) Council may by bylaw exempt from taxation under this

Division property held by a non-profit organization as defined in

section 387.

(2) Council may by bylaw exempt from taxation under this Division

machinery and equipment used for manufacturing or processing.

(3) Property is exempt under this

section to the extent that Council

may consider appropriate.

476 Property that is licensed under the Gaming and Liquor Act

(Alberta) is not exempt from taxation under this Division, despite

sections 462(1)(

c) and 473 to 475 and any other Act.

477(1) Each year the City may apply to the Crown for a grant if there

is property in the City that the Crown has an interest in.

(2) The Crown may pay to the City a grant not exceeding the amount

that would be recoverable by the City if the property that the Crown

has an interest in were not exempt from taxation under this Division.

(3) When calculating a grant under this section, the following must not

be considered as Crown property unless subsection (4) applies:

(

a) property listed in

section 403;

(

b) museums and historical sites;

(

c) public works reserves;

(

d) property used in connection with academic, trade, forestry or

agricultural schools, colleges or universities, including

student dormitories;

(

e) property used in connection with hospitals and institutions

for mentally disabled persons;

(

f) property owned by an agent of the Crown in respect of which

another enactment provides for payment of a grant in place of

a property tax;

(

g) property in respect of which the Crown is not the assessed

person.

(4) If any of the property listed in subsection (3) is a single family

residence, the property must be considered as Crown property when

calculating a grant under this section.

(5) The Crown may pay a grant under this

section in respect of

property referred to in subsection (3)(

g) if in the Crown's opinion it is

appropriate to do so.

478 A property may contain one or more parts that are exempt from

taxation under this Division, but the taxes that are imposed against the

taxable part of the property under this Division are recoverable against

the entire property except in respect of properties owned by the Crown.

479(1) An exempt property or part of an exempt property becomes

taxable if

(

a) the use of the property changes to one that does not qualify

for the exemption, or

(

b) the owner of the property changes to one who does not

qualify for the exemption.

(2) A taxable property or part of a taxable property becomes exempt if

(

a) the use of the property changes to one that qualifies for the

exemption, and

(

b) the owner of the property changes to one who qualifies for

the exemption.

(3) If the taxable status of property changes, a tax imposed in respect

of it must be prorated so that the tax is payable only for the part of the

year in which the property, or part of it, is not exempt.

(4) When a designated manufactured home is moved out of the City,

(

a) it becomes exempt from taxation by the City when it is

moved, and

(

b) it becomes taxable by another municipality when it is located

in that other municipality.

480(1) If in any year Council passes a bylaw authorizing

supplementary assessments to be prepared in respect of property,

Council must, in the same year, pass a bylaw authorizing it to impose a

supplementary tax in respect of that property.

(2) If Council passes a bylaw referred to in subsection (1), the tax

rates set by its property tax bylaw must be used as the supplementary

tax rates to be imposed.

(3) The City must prepare a supplementary property tax roll, which

may be a continuation of the supplementary property assessment roll

prepared under

Part VII or may be separate from that roll.

(4) A supplementary property tax roll must show

(

a) the same information that is required to be shown on the

property tax roll, and

(

b) the date for determining the tax that may be imposed under

the supplementary property tax bylaw.

(5) Sections 437(4), 438, 440 and 441 apply in respect of a

supplementary property tax roll.

(6) The City must

(

a) prepare supplementary property tax notices for all taxable

property shown on the supplementary property tax roll of the

City, and

(

b) send the supplementary property tax notices to the persons

liable to pay the taxes.

(7) Sections 443(4), 445, 446, 447, 448 and 449 apply in respect of

supplementary property tax notices.

Division 3

Business Tax

481(1) Council may pass a business tax bylaw.

(2) A business tax bylaw or any amendment to it applies to the year in

which it is passed, only if it is passed before May 1 of that year.

482(1) The business tax bylaw authorizes Council to impose a tax in

respect of all businesses operating in the City except businesses that

are exempt in accordance with that bylaw.

(2) The tax must not be imposed in respect of a business that is

exempt under

section 462, 486 or 487.

483(1) A tax imposed under this Division must be paid by the person

who operates the business.

(2) A person who purchases a business or in any other manner

becomes liable to be shown on the tax roll as a taxpayer must give the

City written notice of a mailing address to which notices under this

Division may be sent.

484(1) The business tax bylaw must

(

a) require assessments of businesses operating in the City to be

prepared and recorded on a business assessment roll;

(

b) specify one or more of the following methods of assessment

as the method or methods to be used to prepare the

assessments:

(

i) assessment based on a percentage of the gross annual

rental value of the premises;

(ii) assessment based on a percentage of the net annual

rental value of the premises;

(iii) assessment based on storage capacity of the premises

occupied for the purposes of the business;

(iv) assessment based on floor space, being the area of all of

the floors in a building and the area outside the building

that are occupied for the purposes of that business;

(

v) assessment based on a percentage of the assessment

prepared under

Part VII for the premises occupied for

the purposes of the business;

(

c) specify the basis on which a business tax may be imposed by

prescribing the following:

(

i) for the assessment method referred to in clause (b) (i),

the percentage of the gross annual rental value;

(ii) for the assessment method referred to in clause (b) (ii),

the percentage of the net annual rental value;

(iii) for the assessment method referred to in clause (b) (iii),

the dollar rate per unit of storage capacity;

(iv) for the assessment method referred to in clause (b) (iv),

the dollar rate per unit of floor space;

(

v) for the assessment method referred to in clause (b) (v),

the percentage of the assessment;

(

d) establish a procedure for prorating and rebating business

taxes.

(2) A business tax bylaw may

(

a) establish classes of business for the purpose of grouping

businesses,

(

b) specify classes of business that are exempt from taxation

under this Division,

(

c) require that taxes imposed under this Division be paid by

instalments, or

(

d) include any other information considered appropriate by the

City.

(3) A business tax bylaw may provide that when a lessee who is liable

to pay the tax imposed under this Division in respect of any leased

premises sublets the whole or part of the premises, the City may

require the lessee or the sub-lessee to pay the tax in respect of the

whole or part of the premises.

485 Despite

section 484(1)(a), the City is not required to prepare an

assessment for any business in a class of business that is exempt from

taxation under the business tax bylaw.

486 The following are exempt from taxation under this Division:

(

a) a business operated by the Crown;

(

b) an airport operated by a regional airports authority;

(

c) property

(

i) owned by the City and used solely for the operation of

an airport by the City, or

(ii) held under a lease, licence or permit from the City and

used solely for the operation of an airport by the lessee,

licensee or permittee.

487(1) When machinery and equipment or linear property is located

on premises occupied for the purposes of a business and a property tax

has been imposed in respect of the machinery and equipment or linear

property under Division 2 of this

Part in any year, the premises on

which that property is located are exempt from taxation under this

Division in that year.

(2) If in any year the activities that result from the operation of the

machinery and equipment or linear property are not the chief business

carried on at the premises, the premises on which that property is

located are not exempt from taxation under this Division in that year.

488(1) If Council has passed a business tax bylaw, Council must also

pass a business tax rate bylaw annually.

(2) The business tax rate bylaw must set a business tax rate.

(3) If the business tax bylaw establishes classes of business, the

business tax rate bylaw must set a business tax rate for each class.

(4) The business tax rate may be different for each class of business

established by the business tax bylaw.

(5) The tax rates set by the business tax rate bylaw must not be

amended after the City sends the tax notices to the taxpayers.

489 The amount of tax to be imposed under this Division in respect

of a business is calculated by multiplying the assessment for the

business by the tax rate to be imposed on that business.

490(1) If in any year Council passes a bylaw authorizing

supplementary assessments to be prepared in respect of businesses,

Council must, in the same year, pass a bylaw authorizing it to impose a

supplementary tax in respect of those businesses.

(2) If Council passes a bylaw referred to in subsection (1), it must use

the tax rates set by its business tax rate bylaw as the supplementary tax

rates to be imposed.

(3) The supplementary business tax must be imposed

(

a) on each person who operates a business for a temporary

period and whose name is not entered on the business tax

roll,

(

b) on each person who moves into new premises or opens new

premises or branches of an existing business, although the

person's name is entered on the business tax roll,

(

c) on each person who begins operating a business and whose

name is not entered on the business tax roll, and

(

d) on each person who increases the storage capacity or floor

space of the premises occupied for the purposes of a business

after the business tax roll has been prepared.

(4) The City must prepare a supplementary business tax roll, which

may be a continuation of the supplementary business assessment roll

or may be separate from that roll.

(5) A supplementary business tax roll must show

(

a) the same information that is required to be shown on the

business tax roll, and

(

b) the date for determining the tax that may be imposed under

the supplementary business tax bylaw.

(6) Sections 437(4), 438, 440 and 441 apply in respect of a

supplementary business tax roll.

(7) The City must

(

a) prepare supplementary business tax notices for all taxable

businesses shown on the supplementary business tax roll of

the City, and

(

b) send the supplementary business tax notices to the persons

liable to pay the taxes.

(8) Sections 443(4), 445, 446, 447, 448 and 449 apply in respect of

supplementary business tax notices.

491(1) Each year the City may apply to the Crown for a grant if there

is a business in the City operated by the Crown.

(2) The Crown may pay to the City a grant not exceeding the amount

that would be recoverable by the City if the business operated by the

Crown were not exempt from taxation under this Division.

Division 4

Special Tax

492(1) Council may pass a special tax bylaw to raise revenue to pay

for a specific service or purpose.

(2) A special tax bylaw must be passed annually.

(3) Council must give public notice of a bylaw passed pursuant to this

section.

493(1) The special tax bylaw authorizes Council to impose the tax in

respect of property in any area of the City that will benefit from the

specific service or purpose stated in the bylaw.

(2) The tax must not be imposed in respect of property that is exempt

under

section 462.

494 The special tax bylaw must

(

a) state the specific service or purpose for which the bylaw is

passed,

(

b) describe the area of the City that will benefit from the service

or purpose and in which the special tax is to be imposed,

(

c) state the estimated cost of the service or purpose,

(

d) provide a process by which an affected person may request

the City to review the application or calculation of a special

tax on property if the affected person considers that an error

or omission was made in the application or calculation, and

(

e) state whether the tax rate is to be based on

(

i) the assessment prepared in accordance with

Part VII,

(ii) each parcel of land,

(iii) each unit of frontage, or

(iv) each unit of area,

and set the tax rate to be imposed in each case.

495 A special tax bylaw must not be passed unless the estimated cost

of the specific service or purpose for which the tax is imposed is

included in the budget of the City as an estimated expenditure.

496(1) The revenue raised by a special tax bylaw must be applied to

the specific service or purpose stated in the bylaw.

(2) If there is any excess revenue, the City must advertise the use to

which it proposes to put the excess revenue.

497 The person liable to pay the tax imposed in accordance with a

special tax bylaw is the owner of the property in respect of which the

tax is imposed.

Division 5

Local Improvement Tax

498 In this Division, "local improvement" means a project

(

a) that Council considers to be of greater benefit to an area of

the City than to the whole City, and

(

b) that is to be paid for in whole or in part by a tax imposed

under this Division.

499(1)

Part XII applies to petitions under this Division, except as they

are modified by this section.

(2) A petition is not a sufficient petition unless

(

a) it is signed by 2/3 of the owners who would be liable to pay

the local improvement tax, and

(

b) the owners who sign the petition represent at least 1/2 of the

value of the assessments prepared under

Part VII for the

parcels of land in respect of which the tax will be imposed.

(3) If a parcel of land is owned by more than one owner, the owners

are considered as one owner for the purpose of subsection (2).

(4) If a municipality, school division, school district, hospital district

or health region under the Regional Health Authorities Act (Alberta) or

The Regional Health Services Act (Saskatchewan), is entitled to sign a

petition under this Division, it may give notice to Council prior to or at

the time the petition is presented to Council that its name and the

assessment prepared for its land under

Part VII are not to be counted in

determining the sufficiency of a petition under subsection (2), and

Council must comply with the notice.

(5) If a corporation, church, organization, estate or other entity is

entitled to sign a petition under this Division, the petition may be

signed on its behalf by a person who

(

a) is at least 18 years old, and

(

b) produces on request a certificate authorizing the person to

sign the petition.

500(1) Council may on its own initiative propose a local

improvement.

(2) A group of owners in the City may petition Council for a local

improvement.

501 If a local improvement is proposed, the City must prepare a local

improvement plan.

502(1) A local improvement plan must

(

a) describe the proposed local improvement and its location,

(

b) identify

(

i) the parcels of land in respect of which the local

improvement tax will be imposed, and

(ii) the person who will be liable to pay the local

improvement tax,

(

c) state whether the tax rate is to be based on

(

i) the assessment prepared in accordance with

Part VII,

(ii) each parcel of land,

(iii) each unit of frontage, or

(iv) each unit of area,

(

d) include the estimated cost of the local improvement,

(

e) state the period over which the cost of the local improvement

will be spread,

(

f) state the portion of the estimated cost of the local

improvement proposed to be paid

(

i) by the City,

(ii) from revenue raised by the local improvement tax, and

(iii) from other sources of revenue,

and

(

g) include any other information the proponents of the local

improvement consider necessary.

(2) The estimated cost of a local improvement may include

(

a) the actual cost of buying land necessary for the local

improvement,

(

b) the capital cost of undertaking the local improvement,

(

c) the cost of professional services needed for the local

improvement,

(

d) the cost of repaying any existing debt on a facility that is to

be replaced or rehabilitated, and

(

e) other expenses incidental to the undertaking of the local

improvement and to the raising of revenue to pay for it.

503(1) When a local improvement plan has been prepared, the City

must send a notice to the persons who will be liable to pay the local

improvement tax.

(2) A notice under subsection (1) must include a

summary of the

information included in the local improvement plan.

(3) Subject to subsection (4), if a petition objecting to the local

improvement is filed with a designated officer within 30 days of

sending the notices under subsection (1) and the designated officer

declares the petition to be sufficient, Council must not proceed with

the local improvement.

(4) Council may, after the expiry of one year after the petition is

declared to be sufficient, re-notify in accordance with subsections

(1) and (2) the persons who would be liable to pay the local improvement

tax.

(5) If a sufficient petition objecting to the local improvement is not

filed with the designated officer within 30 days of sending the notices

under subsection (1), Council may undertake the local improvement

and impose the local improvement tax at any time in the 3 years

following the sending of the notices.

(6) When Council is authorized under subsection (5) to undertake a

local improvement and

(

a) the project has not been started, or

(

b) the project has been started but is not complete,

Council may impose the local improvement tax for one year, after

which the tax must not be imposed until the local improvement has

been completed or is operational.

504(1) Council must pass a local improvement tax bylaw in respect

of each local improvement.

(2) A local improvement tax bylaw authorizes Council to impose a

local improvement tax in respect of all land in a particular area of the

City to raise revenue to pay for the local improvement that benefits

that area of the City.

(3) Despite

section 462(1), no land is exempt from taxation under this

section.

505(1) A local improvement tax bylaw must

(

a) include all of the information required to be included in the

local improvement plan,

(

b) provide for equal payments during each year in the period

over which the cost of the local improvement will be spread,

(

c) set a uniform tax rate to be imposed on

(

i) the assessment prepared in accordance with

Part VII,

(ii) each parcel of land,

(iii) each unit of frontage, or

(iv) each unit of area,

based on the cost of the local improvement less any financial

assistance provided to the City by the Crown, and

(

d) include any other information Council considers necessary.

(2) The local improvement tax bylaw may set the uniform tax rate

based on estimated average costs throughout the City for a similar type

of local improvement and that rate applies whether the actual cost of

the local improvement is greater or less than the uniform tax rate.

506 The undertaking of a local improvement may be started, the

local improvement tax bylaw may be passed and debentures may be

issued before or after the actual cost of the local improvement has been

determined.

507 The person liable to pay the tax imposed in accordance with a

local improvement tax bylaw is the owner of the parcel of land in

respect of which the tax is imposed.

508(1) The owner of a parcel of land in respect of which a local

improvement tax is imposed may pay the tax at any time.

(2) If the local improvement tax rate is subsequently reduced under

section 509 or 510, Council must refund to the owner the appropriate

portion of the tax paid.

509(1) If, after a local improvement tax has been imposed, there is

(

a) a subdivision affecting a parcel of land, or

(

b) a consolidation of 2 or more parcels of land,

in respect of which a local improvement tax is payable, Council, with

respect to future years, must revise the local improvement tax bylaw so

that each of the new parcels of land bears an appropriate share of the

local improvement tax.

(2) If, after a local improvement tax has been imposed,

(

a) there is a change in a plan of subdivision affecting an area

that had not previously been subject to a local improvement

tax, and

(

b) Council is of the opinion that as a result of the change the

new parcels of land receive a benefit from the local

improvement,

Council, with respect to future years, must revise the local

improvement tax bylaw so that each benefitting parcel of land bears an

appropriate share of the local improvement tax.

510(1) If, after a local improvement tax rate has been set, Council

(

a) receives financial assistance from the Crown or from other

sources that is greater than the amount estimated when the

local improvement tax rate was set, or

(

b) refinances the debt created to pay for the local improvement

at an interest rate lower than the rate estimated when the

local improvement tax rate was set,

Council, with respect to future years, may revise the rate so that each

benefitting parcel of land bears an appropriate share of the actual cost

of the local improvement.

(2) If, after a local improvement tax rate has been set, an alteration is

necessary following a complaint under

Part IX or an appeal under

Part

X that is sufficient to reduce or increase the revenue raised by the local

improvement tax bylaw in any year by more than 5%, Council, with

respect to future years, may revise the rate so that the local

improvement tax bylaw will raise the revenue originally anticipated for

those years.

(3) If, after a local improvement tax rate has been set, it is discovered

that the actual cost of the local improvement is higher than the

estimated cost on which the local improvement tax rate is based,

Council may revise, once only over the life of the local improvement,

the rate with respect to future years so that