An Act respecting the Corporation of the Municipality of Huron Shores and the Thessalon First Nation — Private Bill PR38 (41st Parliament, 1st Session)

Bill PR38, 41-1

Ontario — Bills

1ST SESSION, 41ST LEGISLATURE, ONTARIO 65 ELIZABETH II, 2016 Bill Pr38

An Act respecting the Corporation of the Municipality of Huron Shores and the Thessalon First Nation Mr. M. Mantha Private Bill 1st Reading March 2, 2016 2nd Reading 3rd Reading Royal Assent Printed by the Legislative Assembly of Ontario

EXPLANATORY NOTE The purpose of the Bill is set out in the

Preamble.

Bill Pr38 2016

An Act respecting the Corporation of the Municipality of Huron Shores and the Thessalon First Nation

Preamble The Corporation of the Municipality of Huron Shores has applied for special legislation to authorize the municipality to exempt certain land from taxation for municipal and school purposes, other than local i m- provement rates, beginning January 1, 2015 , while the land is occupied and used by the Thessalon First Nation and owned by or held in trust for it , and to cancel all or a portion of the taxes for municipal and school purposes, other than local improvement rates , that were payable on the land for the years 2001 to 2014. The applicant is a municipality in the District of A l- goma.

The applicant represents that the land in que s- tion was acquired in trust for the Thessalon First N a- tion by way of Crown patents on June 19 and 20, 2000. The applicant represents that the land falls within an area over which the Thessalon First Nation, which is a band as defined in th e Indian Act (Cana- da), asserts a claim as unsurrendered Indian land.

The munic ipality represents that, since the land was acquired, it has not collected any revenue from tax a- tion applicable to the land, but that it has paid tax levy charges for municipal, school and other services to the province and other municipal agencies . The municipality represents that making these payments has caused it significant financial hardship. The municipality represents that it has appealed the assessment levied by the Municipal Property A s- sessment Corporation on the basis that the claim of the Thessalon First Nation eliminates the commercial exchange value of the land .

The applicant represents that private legislation would be the most expedient and appropriate way to obtain the relief it seeks while preserving the relationship between the mu nicipality and the Thessalon First Nation, and avoiding consti- tutional litigation. It is appropriate to grant the application. Therefore, Her Majesty, by and with the advice and consent of the Legislat ive Assembly of the Province of Ontario, enacts as follows:

Definitions 1. In this Act, “Municipality” means the Corporation of the Muni c- ipality of Huron Shores; “specified land ” means the land, as defined in the Assessment Act, specifically described as: Parcel 9058 Sec ACS SRO; Firstly; Pt Lot 5 Con 5 Kirkwood; Pt Lot 6 Con 5 Kirkwood Being Location CL 10623 Pt 1, 2, 3 & 4 1R9794; S/T LT 169181 (S/T Lt170486); Se c- ondly: Pt Lot 5 Con 5 Kirkwood; Pt Lot 6 Con 5 Kirkwood Being Location CL 9707 Pt 1, 2, 3 & 4 1R9300; Huron Shores and described as PIN 31447-0063 (LT), and Parcel 9057 Sec ACS SRO; Pt Lot 7 Con 5 Bright Additional Being Location CL11012, Pt 1 1R9968; Huron Shores and described as PIN 31444-0023. Municipal tax exemption by-law 2.

(1) The council of the Municipality may pass by-laws exempting the specified land from taxation for municipal purposes, other than local improvement rates, beginning January 1, 2015, if the specified land is, (

a) occupied and used solely by the Thessalon First Nation; and (

b) owned by the Thessalon First Nation or held in trust solely for the benefit of the Thessalon First Nation. Municipal tax cancellation by-law

(2) If the council of the Municipality passes a by - law under subsection (1), it may pass by -laws cancel- ling the taxes for municipal purposes, other than local improvement rates, including interest and penalties, on the specified land, for the periods specified in su b- section (3), provided that the conditions set out in clauses (1) (

a) and (

b) are satisfied for those periods. Periods

(3) For the purposes of subsection (2), the periods are, (

a) all or part of the period from January 1, 2001 to December 31, 2014; and (

b) any year or part of a year,

2 CORPORATION OF THE MUNICIPALITY OF HURON SHORES AND THESSALON FIRST NATION ACT (TAX RELIEF), 2016 (

i) to which the exemption applies under subsection (1), and (ii) for which taxes have been levied. Non-exempt portion of land

(4) For greater certainty, if any portion of the specified land is occupied and used by an entity other than the Thessalon First Nation, that portion of the specified land is not e xempt from taxation for munic- ipal purposes under a by-law passed under subsection (1) and a cancellation of taxes for municipal purposes under subsection (2) does not apply to that portion. School tax exemption 3.

(1) If the council of the Municipality passes a by-law under subsection 2 (1), the specified land is also exempt from taxation for school purposes for the period for which the specified land is exempt from taxes for municipal purposes, other than local i m- provement rates, under the by-law. School tax cancellation

(2) If the council of the Municipality passes a by - law under subsection 2 (2) , the taxes for school pu r- poses on the specified land , including interest and penalties, are also cancelled for the period for which the taxes for municipal p urposes, other than local improvement rates, are cancelled. Non-exempt portion of land

(3) For greater certainty, if any portion of the specified land is not exempt from tax ation for munic- ipal purposes under a by-law passed under subsection 2 (1), as described in subsection 2 (4), that portion of the specified land is not exempt from taxation for school purposes under subsection (1) a nd a cancella- tion of taxes for school purposes under subsection (2) does not apply to that portion. Chargeback

(4) Section 353 (taxes collected on behalf of other bodies) of the Municipal Act, 2001 applies, with nec- essary modifications, to taxes cancelled by subsection (2). Commencement 4. This Act comes into force on the day it r e- ceives Royal Assent.

Short title 5. The

short title of this Act is the Corporation of the Municipality of Huron Shores and Thessalon First Nation Act (Tax Relief), 2016.

Document details

Collection	Ontario — Bills
Citation	Bill PR38, 41-1
Type	bill
Volume / chapter	p41 s1 bill pr38 bill text 41 1 en pr038.pdf
Language	en
Format	json
Source	PROVINCIAL
Identifier	f9ac41c0d15a6d8e051c58a5dc01dcf359b01468

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