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MUNICIPAL GOVERNMENT ACT

MUNICIPAL GOVERNMENT ACT

Chapter M‑26

Table of Contents

                1      Interpretation

                2      Application of Act

Part 1
Purposes, Powers and Capacity of Municipalities

                3      Municipal purposes

                4      Corporation

                5      Powers, duties and functions

                6      Natural person powers

Part 2
Bylaws

Division 1
General Jurisdiction

                7      General jurisdiction to pass bylaws

                8      Powers under bylaws

                9      Guides to interpreting power to pass bylaws

              10      Bylaw passing powers in other enactments

              11      Relationship to natural person powers

Division 2
Scope of Bylaws

              12      Geographic area of bylaws

              13      Relationship to Provincial law

Part 3
Special Municipal Powers and Limits
on Municipal Powers

Division 1
Expropriation

              14      Expropriation powers

              15      Expropriating part of a parcel

Division 2
Roads

              16      Title to roads

              17      Disposal of estate or interest in roads

              18      Control of roads

              19      Rocky Mountains Forest Reserve

              20      Specialized municipalities

              21      Land abutting roads

              22      Road closure

              23      Compensation

              24      Closure of unnecessary road

              25      Temporary road closure

              26      Temporary roads and rights of way

              27      Leases

           27.1      Forestry roads

           27.2      Forestry road agreement

           27.3      Fees charged to other users

           27.4      Failure to maintain road

           27.5      Unauthorized commercial or industrial use

           27.6      Existing agreements

Division 3
Public Utilities

General

              28      Definitions

           28.1      Interpretation

              29      Composition of system or works

              30      Long‑term supply agreements to public utilities

              31      Regulation of gas supply obtained from direct sellers

              32      Other authorizations and approvals

Municipal Public Utilities

              33      Prohibiting other public utilities

           33.1      Exception

              34      Duty to supply utility service

              35      Parcels adjacent to roads and easements

              36      Right of entry - main lines

              37      Service connections - owner

              38      Service connections - municipality

              39      Restoration and costs

              40      Buildings

              41      Discontinue providing public utility

              42      Liability for public utilities charges

              43      Appeal

              44      Dispute with other municipalities

Non‑municipal Public Utilities

              45      Granting rights to provide utility service

           45.1      Exception

              46      Prohibiting other non‑municipal public utilities

           46.1      Exception

              47      Renewals

           47.1      EPCOR Water Services Inc.

Division 5
Business Revitalization Zones

              50      Purpose

              51      Board

              52      Civil liability of board members

              53      Regulations

Division 6
Miscellaneous Powers

              54      Providing services in other areas

              55      Sharing taxes and grants

              56      Civic holidays

              57      Census

              58      Road names

              59      Hamlets

              60      Water bodies

              61      Granting rights over property

              62      Acquiring land for roads

Division 7
Revision and Consolidation of Bylaws

              63      Revision authorized

              64      Bylaw adopting revised bylaws

              65      Requirements relating to substituted bylaws

              66      Effects of revised bylaws

              67      References to repealed bylaws

              68      Mistakes made during revision

              69      Consolidation of bylaws

Division 8
Limits on Municipal Powers

              70      Disposal of land

              71      Mines and minerals

              72      Acquisition of land outside municipal boundaries

              73      Control of profit corporations

              74      Firearms

              75      Forest and Prairie Protection Act

Part 4
Formation, Fundamental Changes and Dissolution

Division 1
General Criteria

              76      Principles, standards and criteria

Division 2
Formation

              77      Types of municipality that may be formed

              78      Municipal district

              80      Village

              81      Town

              82      City

              83      Specialized municipality

              84      Modification of requirements

              85      Initiating formation

              86      Factors to be considered

              87      Public input

              88      Formation order

              89      Contents of order

           89.1      Summer village

              90      Official administrator

Division 3
Change of Status

              91      Meaning of change of status

           91.1      Summer village

              92      Application of formation rules

              93      Initiation of change of status

              94      Public input

              95      Consideration of principles

              96      Change of status order

              97      Contents of order

           97.2      Effect of change of status

Division 4
Change of Name

              98      Change of name order

              99      Effect of change of name

Division 5
Amalgamation

            100      Application

            101      Restriction on amalgamation

            102      Initiation of amalgamation proceedings

            103      Initiation by municipal authority

            104      Direct negotiations

            105      Report on negotiations

            106      Disposition of report

            107      Initiation by Minister

            108      Notice by Minister

            109      Consideration of principles

            110      Amalgamation order

            111      Contents of order

            112      Official administrator

Division 6
Annexation

         112.1      Mediation

            113      Application

            114      Restriction on annexation

            115      Annexations of same land

            116      Initiation of annexation

            117      Direct negotiations

            118      Report on negotiations

            119      Disposition of report

            120      General agreement on proposed annexation

            121      No general agreement on proposed annexation

            122      Notice of hearing and costs

            123      Boards report

            124      Contents of report

            125      Annexation order

            126      Annexation order without report

            127      Contents of order

         127.1      Public utilities

            128      Annexation refused

Division 7
Dissolution

            129      Application

            130      Viability review

         130.1      Completion of viability review

         130.2      Vote

         130.3      Dismissal

            133      Dissolution order

            134      Tax

         134.1      Transitional

Division 8
General Provisions

            135      Effect of certain orders

            136      Power to effectuate transfer of land and other property

            137      Transitional and other matters

            138      Retroactivity of orders

            139      Orders published

            140      Regulations Act

            141      Location of boundaries

Part 5
Councils, Councillors and Council Committees

Division 1
Councils and Council Committees

            142      Councils as governing bodies

            143      Number of councillors for municipalities

            144      Bylaw changing number of councillors

            145      Bylaws - council and council committees

            146      Composition of council committees

Division 2
Elections, Appointments and Ward System

            147      Election of councillors

            148      Division of municipality into wards

            149      Passing bylaw

            150      Election or appointment of chief elected official

            151      Passing bylaw

            152      Deputy and acting chief elected officials

Division 3
Duties, Titles and Oaths of Councillors

            153      General duties of councillors

            154      General duties of chief elected official

            155      Titles of chief elected official and other councillors

            156      Taking of oath

Division 4
Term of Office

            157      Local Authorities Election Act

            158      Extension of term

            159      Appointed chief elected officials

Division 5
Vacancies and Quorum

            160      Positions unfilled at general election

            161      Resignation

            162      Vacancy in position of councillor

            163      Chief elected official (elected) vacancy

            164      Chief elected official (appointed) vacancy

            165      Election day

            166      Minister orders by-election

            167      Quorum

            168      No quorum

Division 6
Pecuniary Interest of Councillors

            169      Definitions

            170      Pecuniary interest

            171      Bylaw requiring statement of disclosure

            172      Disclosure of pecuniary interest

            173      Effect of pecuniary interest on agreements

Division 7
Disqualification of Councillors

            174      Reasons for disqualification

Division 8
Enforcement of Disqualification

            175      Resignation on disqualification

            176      Decision on disqualification application

            177      Inadvertence or genuine error

            178      Appeal

            179      Reimbursement of costs and expenses

Division 9
Council Proceedings

Requirements for Valid Action

            180      Methods in which council may act

            181      Requirements for valid bylaw or resolution

Voting

            182      Restriction to one vote per person

            183      Requirement to vote and abstentions

            184      Abstention from voting on matter discussed at public hearing

            185      Recording of votes

         185.1      Secret ballot

            186      Tied vote

Passing a Bylaw

            187      Bylaw readings

            188      Rescission of previous bylaw readings

            189      Passing of bylaw

            190      Coming into force

            191      Amendment and repeal

Meetings

            192      Organizational meetings

            193      Regular council meetings

            194      Special council meetings

            195      Council committee meetings

            196      Method of giving notice

            197      Public presence at meetings

            198      Right of public to be present

            199      Meeting through electronic communications

            200      Power to require taking of oath

Part 6
Municipal Organization and Administration

            201      Councils principal role in municipal organization

            202      Exercise of certain powers and duties

            203      Delegation by council

            204      Municipal office

            205      Establishment of chief administrative officer

         205.1      Performance evaluation

            206      Appointment, suspension and revocation

            207      Chief administrative officers responsibilities

            208      Performance of major administrative duties

            209      Delegation by chief administrative officer

            210      Designated officers

            211      Revocation

            212      Delegation by designated officer

         212.1      Fidelity bond

            213      Signing or authorization of municipal documents

            214      Destruction of records

            215      Prohibition of certain agreements with employees

Part 7
Public Participation

            217      What information must a municipality provide

Petitions

            219      Rules for petitions

            220      CAO duties

            221      Petition sufficiency requirements

            222      Who can petition

            223      Number of petitioners

            224      Other requirements for a petition

            225      Counting petitioners

            226      Report on sufficiency of petition

Meetings with the Public

            227      Advertising

            228      Improper conduct

            229      Petition for meeting

Public Hearings

            230      When to hold public hearing

Petitions for Vote of the Electors -
Advertised Bylaws and Resolutions

            231      Petition for vote on advertised bylaws and resolutions

Petitions for Vote of the Electors -
New Bylaws

            232      Petition for bylaw

            233      Councils duty on receiving certain petition

            234      Petitions respecting public vote bylaws

            235      Result of a vote on a question

Vote of the Electors ‑ General Provisions

            236      Electors to vote on a question

            237      Local Authorities Election Act

            238      Delaying votes

            239      One year moratorium on similar subject‑matter

            240      Amendments or repeal of bylaws or resolutions
voted on by electors

Part 8
Financial Administration

            241      Definitions

Budgets

            242      Adoption of operating budget

            243      Contents of operating budget

            244      Deficiency

            245      Adoption of capital budget

            246      Contents of capital budget

            247      Tax bylaws

            248      Expenditure of money

            249      Civil liability of councillors

Investments

            250      Authorized investments

Borrowing

            251      Borrowing bylaw

            252      Debt limit

            253      Use of borrowed money

            254      Capital property

            255      Exemption from borrowing conditions

            256      Operating expenditures

            257      Capital property - short‑term borrowing

            258      Capital property - long‑term borrowing

            259      Capital property - interim financing

            260      Special works

            261      Refinancing

            262      Services or activities that are funded by agreement

            263      Local improvements

Loans and Guarantees

            264      Purpose of loans and guarantees

            265      Loan bylaws

            266      Guarantee bylaw

            268      Debt limit

General Matters

            269      Financial year

            270      Municipal accounts

            271      Regulations

            272      Seal and signatures

            273      Validity of borrowings, loans and guarantees

            274      Application of money borrowed

            275      Civil liability of councillors

         275.1      Expense allowance

Annual Financial Statements and Auditors Report

            276      Annual financial statements

            277      Financial information return

            278      Returns and reports to Minister

            279      Financial statements for controlled corporations

            280      Auditors

            281      Auditors reports

            282      Auditor appointed by Minister

            283      Access to information by auditors

Part 9
Assessment of Property

            284      Interpretation provisions for Parts 9 to 12

Division 1
Preparation of Assessments

            285      Preparing annual assessments

            289      Assessments for property other than linear property

            290      Land to be assessed as a parcel

         290.1      Assessment of condominium unit

         290.2      Assessment of strata space

            291      Rules for assessing improvements

            292      Assessments for linear property

            293      Duties of assessors

            294      Right to enter on and inspect property

            295      Duty to provide information

            296      Court authorized inspection and enforcement

            297      Assigning assessment classes to property

            298      Non‑assessable property

            299      Access to assessment record

            300      Access to summary of assessment

            301      Right to release assessment information

         301.1      Relationship to Freedom of Information and Protection
of Privacy Act

Division 2
Assessment Roll

            302      Preparation of roll

            303      Contents of roll

            304      Recording assessed persons

            305      Correction of roll

         305.1      Report to Minister

            306      Severability of roll

            307      Inspection of roll

Division 3
Assessment Notices

            308      Assessment notices

            309      Contents of assessment notice

            310      Sending assessment notices

            311      Publication of notice

            312      Correction of notice

Division 4
Preparation of Supplementary Assessments

            313      Bylaw

            314      Supplementary assessment

            315      Supplementary assessment roll

            316      Supplementary assessment notices

Division 5
Equalized Assessments

            317      Definition

         317.1      Supplementary assessments

            318      Preparation of equalized assessments

            319      Duty to provide information

            320      Sending equalized assessments to municipalities

            321      Appeal of equalized assessment

Division 6
General Powers of the Minister Relating to Assessments and Equalized Assessments

            322      Regulations

         322.1      Validation of Minister’s Guidelines

            323      Ministers power to prepare assessments

            324      Ministers power to quash assessments

            325      Ministers power to alter an equalized assessment

Part 10
Taxation

Division 1
General Provisions

            326      Definitions

            327      Tax roll

            328      Duty to provide information

            329      Contents of tax roll

            330      Correction of roll

            331      Person liable to pay taxes

            332      Taxes imposed on January 1

            333      Tax notices

         333.1      Tax agreements

            334      Contents of tax notice

            335      Sending tax notices

            336      Certification of date of sending tax notice

            337      Deemed receipt of tax notice

            338      Correction of tax notice

            339      Incentives

            340      Instalments

            341      Deemed receipt of tax payment

            342      Receipt for payment of taxes

            343      Application of tax payment

            344      Penalty for non‑payment in current year

            345      Penalty for non‑payment in other years

            346      Penalties

            347      Cancellation, reduction, refund or deferral of taxes

            348      Tax becomes debt to municipality

            349      Fire insurance proceeds

            350      Tax certificates

            351      Non‑taxable property

            352      Limitation on time for starting proceedings

Division 2
Property Tax

            353      Property tax bylaw

            354      Tax rates

            355      Calculating tax rates

            356      Calculating amount of tax

            357      Special provision of property tax bylaw

            358      Tax rate for linear property

            359      Requisitions

         359.1      Alberta School Foundation Fund requisitions

         359.2      School board requisitions

            360      Tax agreement

            361      Exemptions based on use of property

            362      Exemptions for Government, churches and other bodies

            363      Exempt property that can be made taxable

            364      Exemptions granted by bylaw

            365      Licensed premises

            366      Grants in place of taxes

            367      Property that is partly exempt and partly taxable

            368      Changes in taxable status of property

            369      Supplementary property tax bylaw

            370      Regulations

Division 3
Business Tax

            371      Business tax bylaw

            372      Taxable business

            373      Person liable to pay business tax

            374      Contents of business tax bylaw

         374.1      Assessment not required

            375      Exempt businesses

            376      Exemption when tax is payable under Division 2

            377      Business tax rate bylaw

            378      Calculating amount of tax

            379      Supplementary business tax bylaw

            380      Grants in place of taxes

Division 4
Business Revitalization Zone Tax

            381      Regulations

Division 4.1
Community Revitalization Levy

         381.1      Definitions

         381.2      Community revitalization levy bylaw

         381.3      Person liable to pay levy

         381.4      Incremental assessed value not subject to equalized
assessment or requisition

         381.5      Regulations

Division 5
Special Tax

            382      Special tax bylaw

            383      Taxable property

            384      Contents of special tax bylaw

            385      Condition

            386      Use of revenue

            387      Person liable to pay special tax

Division 6
Well Drilling Equipment Tax

            388      Well drilling equipment tax bylaw

            389      Person liable to pay the tax

            390      Calculation of the tax

Division 7
Local Improvement Tax

            391      Definition

            392      Petitioning rules

            393      Proposal of local improvement

            394      Local improvement plan

            395      Contents of plan

            396      Procedure after plan is prepared

            397      Local improvement tax bylaw

            398      Contents of bylaw

            399      Start‑up of a local improvement

            400      Person liable to pay local improvement tax

            401      Paying off a local improvement tax

            402      Variation of local improvement tax bylaw

            403      Variation of local improvement tax rate

            404      Unusual parcels

            405      Municipalitys share of the cost

            406      Land required for local improvement

            407      Exemption from local improvement tax

            408      Sewers

            409      Private connection to a local improvement

Division 7.1
Community Aggregate Payment Levy

         409.1      Community aggregate payment levy bylaw

         409.2      Person liable to pay levy

         409.3      Regulations

Division 8
Recovery of Taxes Related to Land

            410      Definitions

            411      Methods of recovering taxes in arrears

            412      Tax arrears list

            413      Tax recovery notification

            414      Removal of improvements

            415      Right to pay tax arrears

            416      Right to collect rent to pay tax arrears

            417      Warning of sale

            418      Offer of parcel for sale

            419      Reserve bid and conditions of sale

            420      Right to possession

            421      Advertisement of public auction

            422      Adjournment of auction

            423      Right to a clear title

            424      Transfer of parcel to municipality

            425      Right to dispose of parcel

         425.1      Ministers authority to transfer parcel

            426      Revival of title on payment of arrears

            427      Separate account for sale proceeds

            428      Distribution of surplus sale proceeds

         428.1      Payment of undistributed money to municipality

         428.2      Transfer to municipality after 15 years

            429      Prohibited bidding and buying

         429.1      Right to place tax arrears on new parcels of land

            430      Minerals

            431      Acquisition of minerals

            432      Right of way

            433      When parcel becomes part of another municipality

            434      Non‑liability for condition of land

         434.1      Action for condition of land prohibited

            435      Continuation of proceedings

            436      Deemed compliance with Act

Division 8.1
Recovery of Taxes Related to
Designated Manufactured Homes

       436.01      Definitions

       436.02      Methods of recovering taxes in arrears

       436.03      Tax arrears list

       436.04      Costs of recovery

       436.05      Removal of designated manufactured home or improvements

       436.06      Right to pay tax arrears

       436.07      Right to collect rent to pay tax arrears

       436.08      Warning of sale

       436.09      Offer of designated manufactured home for sale

         436.1      Reserve bid and conditions for sale

       436.11      Right to possession

       436.12      Advertisement of public auction

       436.13      Adjournment of auction

       436.14      Unencumbered ownership

       436.15      Right to sell or dispose of designated manufactured home

       436.16      Payment of tax arrears

       436.17      Separate account for sale proceeds

       436.18      Distribution of surplus sale proceeds

       436.19      Payment of undistributed money to municipality

         436.2      Transfer to municipality after 10 years

       436.21      Prohibited bidding and buying

       436.22      Manufactured home moved to another municipality

       436.23      Regulations

       436.24      Reporting requirements

Division 9
Recovery of Taxes Not Related to Land

            437      Definitions

            438      Methods of recovering taxes in arrears

            439      Right to issue distress warrant

            440      Seizure of goods

            441      Goods affected by distress warrant

            442      Date for issuing distress warrant

            443      Right to pay tax arrears

            444      Right to collect rent to pay tax arrears

            445      Sale of property

            446      Date of public auction

            447      Exception to sale at auction

            448      Transfer to municipality

            449      Separate account for sale proceeds

            450      Distribution of surplus sale proceeds

            451      Seizure of designated manufactured home

            452      Regulations

Part 11
Assessment Review Boards

Division 1
Establishment and Function of Assessment Review Boards

            453      Interpretation

            454      Assessment review boards established

         454.1      Appointment of members to local assessment review board

         454.2      Appointment of members to composite assessment review board

         454.3      Qualifications of members

            455      Clerk

            456      Joint establishment of assessment review boards

            457      Acting members

            458      Quorum

            459      Decision

            460      Complaints

         460.1      Jurisdiction of assessment review boards

            461      Address to which a complaint is sent

            462      Notice of assessment review board hearing

            463      Absence from hearing

            464      Proceedings before assessment review board

            465      Notice to attend or produce

            466      Protection of witnesses

Division 2
Decisions of Assessment Review Boards

            467      Decisions of assessment review board

            468      Assessment review board decisions

         468.1      Costs of proceedings

         468.2      Effect of order relating to costs

            469      Notice of decision

            470      Appeal

         470.1      Decision on appeal

            471      Technical irregularities

Division 4
General Matters

         476.1      Referral of unfair assessment to Minister

            477      Required changes to rolls

            478      Right to continue proceedings

            479      Obligation to pay taxes

            480      Prohibition

            481      Fees

            482      Admissible evidence at hearing

            483      Decision admissible on appeal

            484      Immunity

         484.1      Regulations

Part 12
Municipal Government Board

            485      Definitions

Division 1
Establishment and Jurisdiction of the
Municipal Government Board

            486      Appointment of Board members

            487      Panels of the Board

         487.1      Qualifications of members

            488      Jurisdiction of the Board

       488.01      ALSA regional plans

         488.1      Limit on Boards jurisdiction

            489      Quorum

            490      Decision

Division 2
Hearings Before the Board

            491      Form of complaint

            492      Complaints about linear property

            493      Duty of administrator on receiving statement

            494      Notice of hearing before the Board

            495      Absence from hearing

            496      Proceedings before the Board

            497      Notice to attend or produce

            498      Protection of witnesses

            499      Decisions of the Board

            500      Board decisions

            501      Costs of proceedings

            502      Effect of decision relating to costs

            503      Extension of time

            504      Rehearing

            505      Notice of decision

            506      Appeal

         506.1      Decision on appeal

            507      Technical irregularities

            508      Intervention by municipality

Division 4
Inquiries by the Board

            514      Referrals to the Board

            515      Report

Division 5
General Matters

            516      Referral of unfair assessment to Minister

            517      Required changes to rolls

            518      Right to continue proceedings

            519      Obligation to pay taxes

            520      Prohibition

            521      Power of Board re contempt

            523      Rules re procedures

            524      Powers of the Board

            525      Admissible evidence at hearing

            526      Decision admissible on judicial review

            527      Immunity

         527.1      Regulations

Part 13
Liability of Municipalities, Enforcement of Municipal Law and Other Legal Matters

Division 1
Liability of Municipalities

         527.2      Acting in accordance with statutory authority

            528      Non-negligence actions

            529      Exercise of discretion

            530      Inspections and maintenance

            531      Snow on roads

            532      Repair of roads, public places and public works

            533      Things on or adjacent to roads

            534      Public works affecting land

Division 2
Liability of Councillors and Others

            535      Protection of councillors and municipal officers

         535.1      Protection of sporting commissions

         535.2      Protection of fire service organizations

Division 3
Challenging Bylaws and Resolutions

            536      Application to the Court of Queens Bench

            537      Procedure

            538      Validity relating to public participation

            539      Reasonableness

            540      Effect of councillor being disqualified

Division 4
Enforcement of Municipal Law

            541      Definitions

            542      Municipal inspections and enforcement

            543      Court authorized inspections and enforcement

            544      Inspecting meters

            545      Order to remedy contraventions

            546      Order to remedy dangers and unsightly property

         546.1      Caveat

            547      Review by council

            548      Appeal to Court of Queens Bench

            549      Municipality remedying contraventions

            550      Municipality remedying dangers and unsightly property

            551      Emergencies

            552      Recovery of amounts owing by civil action

            553      Adding amounts owing to tax roll

         553.1      Adding amounts owing to property tax roll

         553.2      Adding amounts owing to business tax roll

            554      Injunction

         554.1      Municipalitys costs in actions

            555      Bylaw enforcement officers

            556      Powers and duties of bylaw enforcement officers

Division 5
Offences and Penalties

            557      General offences

            558      Offences applicable to officials

            559      Unauthorized use of heraldic emblems

            560      Documents used to enforce bylaws

            562      Obstructing construction of public work or utilities

            563      Stop‑cock

            564      Operating a business without a licence

            565      Prosecutions

            566      Penalty

            567      Order for compliance

            568      Fines and penalties

            569      Civil liability not affected

Part 14
General Ministerial Powers

            570      Intermunicipal disagreements

       570.01      Measures to ensure compliance with ALSA regional plans

         570.1      Information

            571      Inspection

            572      Inquiry

            573      Bank accounts

            574      Directions and dismissal

            575      Official administrator as supervisor

            576      Remuneration for official administrator

            577      Providing Minister with copies and information

            578      Delegation

            579      Fees

            580      Regulations

Part 15
Improvement Districts

            581      Formation order

            582      Contents of order

            583      Changes to improvement districts

            584      Orders published

            585      Regulations Act

            586      Application of other enactments

            587      General power of Minister

            588      Council

         588.1      Expense allowance

            589      Delegation by Minister

            590      Hamlets

            591      Employees

            592      Roads

            593      Estimate of expenditures

            594      Machinery and equipment and linear property

            595      Trust account for revenue

            596      Expenditures

            597      Public accounts

            598      Settlement of accounts

            599      Investments

            600      Borrowing

            601      Acquisition of land

            602      Agreements for services

Part 15.1
Regional Services Commissions

       602.01      Interpretation

Division 1
Establishment and Operation

       602.02      Establishing commissions

     602.021      Compliance with ALSA regional plans

       602.03      Corporation

       602.04      Board of directors

       602.05      Directors representing Province

       602.06      Delegation

       602.07      Bylaws

       602.08      Meetings

       602.09      Control of profit corporations

Division 2
Powers

         602.1      Natural person powers

       602.11      Service area

       602.12      Traffic Safety Act

     602.125      Acquisition of land in adjoining province or territory

       602.13      Expropriation

       602.14      Public utility disputes

       602.15      Other disputes

       602.16      Order

Division 3
Financial Matters

       602.17      Payments to board

       602.18      Financial year

       602.19      Operating budget

         602.2      Contents of operating budget

       602.21      Deficiency

       602.22      Capital budget

       602.23      Contents of capital budget

       602.24      Expenditure of money

       602.25      Civil liability of directors

       602.26      Authorized investments

       602.27      Use of borrowed money

       602.28      Borrowing

       602.29      Debt limit regulations

         602.3      Civil liability of directors

       602.31      Loans and guarantees

       602.32      Financial information return

       602.33      Audited financial statements

       602.34      Distribution of returns and statements

Division 4
Minister
s Powers

       602.35      Inspection

       602.36      Directions and dismissal

       602.37      Official administrator as supervisor

       602.38      Remuneration for official administrator

     602.381      Providing Minister with copies and information

       602.39      Application of provisions outside this Part

         602.4      Disestablishing a commission

Division 5
Transitional

         602.5      Transitional regulations

Part 16
Miscellaneous

            603      Lieutenant Governor in Council regulations

         603.1      Validation of regulations

            604      Ministerial regulations

            605      Altering dates and time periods

            606      Requirements for advertising

            607      Service of documents

            608      Sending documents

            609      Adverse possession of land

            610      Lost or unclaimed property

            611      Unclaimed utility deposits

            612      Certified copies

            613      Calgary Charter

            615      Crowsnest Pass

         615.1      Municipal emergency exemption

Part 17
Planning and Development

            616      Definitions

            617      Purpose of this Part

            618      Non‑application of this Part

         618.1      Exemption

Division 1
Other Authorizations, Compensation

            619      NRCB, ERCB, AEUB or AUC authorizations

            620      Conditions prevail

            621      Compensation

Division 2
Land Use Policies

            622      Land use policies

Division 3
Planning Authorities

            623      Subdivision authority

            624      Development authority

            625      Intermunicipal service agency

            626      Municipal planning commission

     627,628      Appeal board established

            629      Appeal board evidence

            630      Signature evidence

         630.1      Fees

         630.2      Compliance with ALSA regional plans

Division 4
Statutory Plans

Intermunicipal Development Plans

            631      Intermunicipal development plan

         631.1      Order for intermunicipal development plan

Municipal Development Plans

            632      Municipal development plan

Area Structure Plans

            633      Area structure plan

Area Redevelopment Plans

            634      Area redevelopment plans

            635      Plan contents

General Provisions

            636      Statutory plan preparation

            637      Effect of plans

            638      Plans consistent

         638.1      Conflict with ALSA regional plans

Division 5
Land Use

            639      Land use bylaw

         639.1      Protection of agricultural operations

            640      Land use bylaw

            641      Designation of direct control districts

            642      Permitted and discretionary uses

            643      Non‑conforming use and non‑conforming buildings

            644      Acquisition of land designated for public use

            645      Stop order

            646      Enforcement of stop order

Division 6
Development Levies and Conditions

            647      Redevelopment levies

            648      Off‑site levy

            649      Levy bylaws

            650      Condition of issuing development permit

            651      Agreements re oversize improvements

         651.1      Restrictive covenant

         651.2      Encroachment agreements

Division 7
Subdivision of Land

            652      Subdivision approval required

            653      Application for subdivision approval

            654      Approval of application

            655      Conditions of subdivision approval

            656      Decision

            657      Subdivision registration

            658      Cancellation of plan of subdivision

            659      Collection of taxes

            660      Cancellation registered

Division 8
Reserve Land, Land for Roads and Utilities

            661      Land dedication

            662      Roads, utilities, etc.

            663      Reserves not required

            664      Environmental reserve

            665      Designation of municipal land

            666      Municipal and school reserves

            667      Money in place of municipal, school reserve

            668      Additional municipal and school reserve

            669      Deferment of municipal and school reserves

            670      Allocation of municipal and school reserve

Division 9
Use and Disposal of Reserve Land

            671      Use of reserve land, money

            672      Transfer of school and other reserves to municipality

            673      Transfer to school authority

            674      Disposal of municipal and school reserve

            675      Removal of designation as municipal reserve

            676      Changes to environmental reserves use or boundaries

            677      Road, etc., over reserve land

Division 10
Subdivision and Development Appeals

Subdivision Appeals

            678      Appeals

            679      Notice of hearing

            680      Hearing and decision

            681      Failure to make decision

            682      Endorsement of subdivision plan

Development Appeals

            683      Permit

            684      Permit deemed refused

            685      Grounds for appeal

            686      Appeals

            687      Hearing and decision

Court of Appeal

            688      Law, jurisdiction appeals

            689      Decision on appeal

Division 11
Intermunicipal Disputes

            690      Intermunicipal disputes

            691      Board hearing

Division 12
Bylaws, Regulations

            692      Planning bylaws

            693      Airport vicinity regulations

         693.1      Development in floodways

            694      Regulations

Division 13
Transitional

            697      Zoning caveat

Part 17.1
Growth Management Boards

       708.01      Intepretation

     708.011      Purpose

Division 1
Establishment and Operation of Growth
Management Boards

       708.02      Establishing growth management board

       708.03      Corporation

       708.04      Appointment of representative

       708.05      Powers and duties of growth management board

       708.06      Compliance with ALSA regional plans

       708.07      Delegation

       708.08      Bylaws


       708.09      Annual report of growth management board

Division 2
Approval and Effective Date of Growth Plan

         708.1      Approval of growth plan

       708.11      Effective date of growth plan

Division 3
Effect of Growth Plan

       708.12      Actions must conform with growth plan

       708.13      Plan prevails

       708.14      Conformity with growth plan

       708.15      Conflict with ALSA regional plans

Division 4
General Matters

       708.16      Effect of regulation on existing statutory plans

       708.17      Information must be provided

       708.18      Matters before the Municipal Government Board

       708.19      Limitation of actions

         708.2      No remedy

       708.21      Proceedings barred

       708.22      No expropriation or injurious affection

       708.23      Appeal or dispute resolution mechanism

       708.24      Ministerial orders

       708.25      Transitional

Part 18
Transitional Provisions

            710      Transitional regulations

HER MAJESTY, by and with the advice and consent of the Legislative Assembly of Alberta, enacts as follows:

Interpretation

1(1)  In this Act,

                               (a)    “business” means

                                        (i)    a commercial, merchandising or industrial activity or undertaking,

                                      (ii)    a profession, trade, occupation, calling or employment, or

                                     (iii)    an activity providing goods or services,

                                       whether or not for profit and however organized or formed, including a co‑operative or association of persons;

                              (b)    “by‑election” means an election to fill a vacancy on a council other than at a general election;

                               (c)    “chief administrative officer” means a person appointed to a position under section 205;

                              (d)    “chief elected official” means the person elected or appointed as chief elected official under section 150;

                               (e)    “council” means

                                        (i)    the council of a city, town, village, summer village, municipal district or specialized municipality,

                                      (ii)    repealed 1995 c24 s2,

                                     (iii)    the council of a town under the Parks Towns Act, or

                                     (iv)    the council of a municipality incorporated by a special Act;

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

                               (g)    “councillor” includes the chief elected official;

                              (h)    “designated officer” means a person appointed to a position established under section 210(1);

                               (i)    “elector” means a person who is eligible to vote in the election for a councillor under the Local Authorities Election Act;

                               (j)    “enactment” means

                                        (i)    an Act of the Legislature of Alberta and a regulation made under an Act of the Legislature of Alberta, and

                                      (ii)    an Act of the Parliament of Canada and a statutory instrument made under an Act of the Parliament of Canada,

                                       but does not include a bylaw made by a council;

                              (k)    “general election” means an election held to fill vacancies on council caused by the passage of time, and includes a first election;

                           (k.1)    “growth management board” means a growth management board established under Part 17.1;

                               (l)    “Land Compensation Board” means the Land Compensation Board established under the Expropriation Act;

                             (m)    “local authority” means

                                        (i)    a municipal authority,

                                      (ii)    a regional health authority under the Regional Health Authorities Act,

                                     (iii)    a regional services commission, and

                                     (iv)    the board of trustees of a district or division as defined in the School Act;

                              (n)    “market value” means the amount that a property, as defined in section 284(1)(r), might be expected to realize if it is sold on the open market by a willing seller to a willing buyer;

                              (o)    “Minister” means the Minister determined under section 16 of the Government Organization Act as the Minister responsible for this Act;

                              (p)    “municipal authority” means a municipality, improvement district and special area and, if the context requires, in the case of an improvement district and special area,

                                        (i)    the geographical area of the improvement district or special area, or

                                      (ii)    the Minister, where the improvement district or special area is authorized or required to act;

                              (q)    “Municipal Government Board” means the Municipal Government Board established under Part 12, and includes any panel of the Board;

                               (r)    “municipal purposes” means the purposes set out in section 3;

                               (s)    “municipality” means

                                        (i)    a city, town, village, summer village, municipal district or specialized municipality,

                                      (ii)    repealed 1995 c24 s2,

                                     (iii)    a town under the Parks Towns Act, or

                                     (iv)    a municipality formed by special Act,

                                       or, if the context requires, the geographical area within the boundaries of a municipality described in subclauses (i) to (iii);

                               (t)    “natural person powers” means the capacity, rights, powers and privileges of a natural person;

                              (u)    “owner” means

                                        (i)    in respect of unpatented land, the Crown,

                                      (ii)    in respect of other land, the person who is registered under the Land Titles Act as the owner of the fee simple estate in the land, and

                                     (iii)    in respect of any property other than land, the person in lawful possession of it;

                              (v)    “parcel of land” means

                                        (i)    where there has been a subdivision, any lot or block shown on a plan of subdivision that has been registered in a land titles office;

                                      (ii)    where 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, all those lots or blocks;

                                     (iii)    a quarter section of land according to the system of surveys under the Surveys Act or any other area of land described on a certificate of title;

                              (w)    “pecuniary interest” means pecuniary interest within the meaning of Part 5, Division 6;

                              (x)    “population” means population as defined and determined in accordance with the regulations;

                              (y)    “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 municipality;

                                     (iv)    irrigation;

                                       (v)    drainage;

                                     (vi)    fuel;

                                    (vii)    electric power;

                                   (viii)    heat;

                                     (ix)    waste management;

                                       (x)    residential and commercial street lighting,

                                       and includes the thing that is provided for public consumption, benefit, convenience or use;

                           (y.1)    “regional services commission” means a regional services commission under Part 15.1;

                               (z)    “road” means land

                                        (i)    shown as a road on a plan of survey that has been filed or registered in a land titles office, or

                                      (ii)    used as a public road,

                                       and includes a bridge forming part of a public road and any structure incidental to a public road;

                             (aa)    “tax” means

                                        (i)    a property tax,

                                      (ii)    a business tax,

                                     (iii)    a business revitalization zone tax,

                                  (iii.1)    a community revitalization levy,

                                     (iv)    a special tax,

                                       (v)    a well drilling equipment tax,

                                     (vi)    a local improvement tax, and

                                    (vii)    a community aggregate payment levy;

                            (bb)    “taxpayer” means a person liable to pay a tax;

                             (cc)    “whole council” means

                                        (i)    all of the councillors that comprise the council under section 143,

                                      (ii)    if there is a vacancy on council and the council is not required to hold a by‑election under section 162 or 163, the remaining councillors, or

                                     (iii)    if there is a vacancy on council and the Minister orders that the remaining councillors constitute a quorum under section 160 or 168, the remaining councillors.

(2)  For the purposes of this Act, a municipality or group of municipalities controls a corporation if

                               (a)    the municipality or group of municipalities hold, other than by way of security only, securities of the corporation to which are attached more than 50% of the votes that may be cast to elect directors of the corporation and, if exercised, are sufficient to elect a majority of the directors of the corporation, or

                              (b)    all or a majority of its members or directors are appointed by the municipality or group of municipalities.

RSA 2000 cM‑26 s1;2005 c14 s2;2013 c17 s2

Application of Act

2(1)  This Act applies to all municipalities and improvement districts.

(2)  If there is an inconsistency between this Act and

                               (a)    repealed 1995 c24 s3,

                              (b)    the Parks Towns Act, or

                               (c)    a special Act forming a municipality,

the other Act prevails.

1994 cM‑26.1 s2;1995 c24 s3

Part 1
Purposes, Powers and Capacity
of Municipalities

Municipal purposes

3   The purposes of a municipality are

                               (a)    to provide good government,

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

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

1994 cM‑26.1 s3

Corporation

4   A municipality is a corporation.

1994 cM‑26.1 s4

Powers, duties and functions

5   A municipality

                               (a)    has the powers given to it by this and other enactments,

                              (b)    has the duties that are imposed on it by this and other enactments and those that the municipality imposes on itself as a matter of policy, and

                               (c)    has the functions that are described in this and other enactments.

1994 cM‑26.1 s5

Natural person powers

6   A municipality has natural person powers, except to the extent that they are limited by this or any other enactment.

1994 cM‑26.1 s6

Part 2
Bylaws

Division 1
General Jurisdiction

General jurisdiction to pass bylaws

7   A council may pass bylaws for municipal purposes respecting the following matters:

                               (a)    the safety, health and welfare of people and the protection of people and property;

                              (b)    people, activities and things in, on or near a public place or place that is open to the public;

                               (c)    nuisances, including unsightly property;

                              (d)    transport and transportation systems;

                               (e)    businesses, business activities and persons engaged in business;

                               (f)    services provided by or on behalf of the municipality;

                               (g)    public utilities;

                              (h)    wild and domestic animals and activities in relation to them;

                               (i)    the enforcement of bylaws made under this or any other enactment, including any or all of the following:

                                        (i)    the creation of offences;

                                      (ii)    for each offence, imposing a fine not exceeding $10 000 or imprisonment for not more than one year, or both;

                                     (iii)    providing for the imposition of a penalty for an offence that is in addition to a fine or imprisonment so long as the penalty relates to a fee, cost, rate, toll or charge that is associated with the conduct that gives rise to the offence;

                                     (iv)    providing that a specified penalty prescribed under section 44 of the Provincial Offences Procedure Act is reduced by a specified amount if the penalty is paid within a specified time;

                                       (v)    providing for imprisonment for not more than one year for non‑payment of a fine or penalty;

                                     (vi)    providing that a person who contravenes a bylaw may pay an amount established by bylaw and if the amount is paid, the person will not be prosecuted for the contravention;

                                    (vii)    providing for inspections to determine if bylaws are being complied with;

                                   (viii)    remedying contraventions of bylaws.

1994 cM‑26.1 s7

Powers under bylaws

8   Without restricting section 7, a council may in a bylaw passed under this Division

                               (a)    regulate or prohibit;

                              (b)    deal with any development, activity, industry, business or thing in different ways, divide each of them into classes and deal with each class in different ways;

                               (c)    provide for a system of licences, permits or approvals, including any or all of the following:

                                        (i)    establishing fees for licences, permits and approvals, including fees for licences, permits and approvals that may be in the nature of a reasonable tax for the activity authorized or for the purpose of raising revenue;

                                      (ii)    establishing fees for licences, permits and approvals that are higher for persons or businesses who do not reside or maintain a place of business in the municipality;

                                     (iii)    prohibiting any development, activity, industry, business or thing until a  licence, permit or approval has been granted;

                                     (iv)    providing that terms and conditions may be imposed on any licence, permit or approval, the nature of the terms and conditions and who may impose them;

                                       (v)    setting out the conditions that must be met before a licence, permit or approval is granted or renewed, the nature of the conditions and who may impose them;

                                     (vi)    providing for the duration of licences, permits and approvals and their suspension or cancellation for failure to comply with a term or condition or the bylaw or for any other reason specified in the bylaw;

                           (c.1)    establish and specify the fees, rates, fares, tariffs or charges that may be charged for the hire of taxis or limousines;

                              (d)    provide for an appeal, the body that is to decide the appeal and related matters.

1994 cM‑26.1 s8;1998 c24 s2

Guides to interpreting power to pass bylaws

9   The power to pass bylaws under this Division is stated in general terms to

                               (a)    give broad authority to councils and to respect their right to govern municipalities in whatever way the councils consider appropriate, within the jurisdiction given to them under this or any other enactment, and

                              (b)    enhance the ability of councils to respond to present and future issues in their municipalities.

1994 cM‑26.1 s9

Bylaw passing powers in other enactments

10(1)  In this section, “specific bylaw passing power” means a municipality’s power or duty to pass a bylaw that is set out in an enactment other than this Division, but does not include a municipality’s natural person powers.

(2)  If a bylaw could be passed under this Division and under a specific bylaw passing power, the bylaw passed under this Division is subject to any conditions contained in the specific bylaw passing power.

(3)  If there is an inconsistency between a bylaw passed under this Division and one passed under a specific bylaw passing power, the bylaw passed under this Division is of no effect to the extent that it is inconsistent with the specific bylaw passing power.

1994 cM‑26.1 s10

Relationship to natural person powers

11(1)  Despite section 180(2), a municipality may do something under its natural person powers even if the thing could be done under a bylaw passed under this Division.

(2)  Section 7(i) does not apply to a bylaw passed under a municipality’s natural person powers.

1994 cM‑26.1 s11

Division 2
Scope of Bylaws

Geographic area of bylaws

12   A bylaw of a municipality applies only inside its boundaries unless

                               (a)    one municipality agrees with another municipality that a bylaw passed by one municipality has effect inside the boundaries of the other municipality and the council of each municipality passes a bylaw approving the agreement, or

                              (b)    this or any other enactment says that the bylaw applies outside the boundaries of the municipality.

1994 cM‑26.1 s12

Relationship to Provincial law

13   If there is an inconsistency between a bylaw and this or another enactment, the bylaw is of no effect to the extent of the inconsistency.

1994 cM‑26.1 s13

Part 3
Special Municipal Powers and Limits on Municipal Powers

Division 1
Expropriation

Expropriation powers

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

                               (a)    a society under the Societies Act;

                              (b)    an association registered under Part 9 of the Companies Act;

                               (c)    a corporation under the Business Corporations Act that is a charity or operates for non‑profit purposes;

                              (d)    a corporation that operates for the purpose of making a profit and that is controlled by one or more municipalities, if the control is in accordance with the regulations under section 73.

(2)  If a council wants to acquire an estate or interest in land, inside or outside the municipality

                               (a)    for a purpose authorized by an enactment,

                              (b)    to carry out an area redevelopment plan under Part 17, whether undertaken by the municipality alone or in conjunction with another person,

                               (c)    to improve land owned by the municipality,

                              (d)    for the purpose of selling the land as building sites,

                               (e)    to enable an organization to carry out a development as defined in Part 17 or a redevelopment, or

                               (f)    for any other municipal purpose,

it may acquire the estate or interest in the land by expropriation under the Expropriation Act.

(3)  No council may expropriate an estate or interest in mines or minerals.

(4)  The expropriation of an estate or interest in land that is outside the municipality is subject to section 72.

(5)  When the council is of the opinion that the municipality can obtain a more reasonable price or other advantage by acquiring the whole or a larger portion of any parcel of land of which a part may be expropriated by the municipality, the municipality may expropriate the whole or the larger portion of the parcel.

1994 cM‑26.1 s14;1995 c24 s4

Expropriating part of a parcel

15(1)  If a municipality’s notice of intention to expropriate proposes to expropriate a portion of a parcel of land, the owner of the parcel may apply to the Land Compensation Board to direct the municipality to expropriate the whole of the parcel.

(2)  The Land Compensation Board may direct the municipality to expropriate the whole of the parcel of land if, in the opinion of the Board, the expropriation of a part of the parcel is unfair to the owner of the parcel.

1994 cM‑26.1 s15

Division 2
Roads

Title to roads

16(1)  The title to all roads in a municipality, other than a city, is vested in the Crown in right of Alberta.

(2)  The title to all roads in a city is vested in the city unless another Act or agreement provides otherwise.

(3)  Nothing in this section gives a city title to mines and minerals.

1994 cM‑26.1 s16

Disposal of estate or interest in roads

17(1)  Subject to any other Act or agreement, the council of a city has the power and is deemed always to have had the power to dispose of an interest in a road in the city so long as the disposition does not amount to a sale or lease or require a road closure under section 22.

(2)  No interest disposed of under subsection (1) may be registered in a land titles office.

1994 cM‑26.1 s17

Control of roads

18(1)  Subject to this or any other Act, a municipality has the direction, control and management of all roads within the municipality.

(2)  Subject to this or any other Act, a municipal district also has the direction, control and management of roads and road diversions surveyed for the purpose of opening a road allowance as a diversion from the road allowance on the south or west boundary of the district although the roads or road diversions are outside the boundaries of the municipal district.

(3)  Nothing in this section gives a municipality the direction, control and management of mines and minerals.

1994 cM‑26.1 s18

Rocky Mountains Forest Reserve

19   In The Municipal District of Bighorn No. 8 and Clearwater County, the Minister of Transportation has the direction, control and management of roads within the Rocky Mountains Forest Reserve constituted under the Forest Reserves Act.

RSA 2000 cM‑26 s19;2007 c16 s5;2013 c10 s21

Specialized municipalities

20(1)  The Minister of Transportation has the direction, control and management of roads within a specialized municipality that has been formed in whole or in part from an improvement district.

(2)  Despite subsection (1), the Minister of Transportation and the council of the specialized municipality may enter into an agreement providing that all or part of the direction, control and management of roads within the specialized municipality may be exercised by the specialized municipality.

(3)  If there is an agreement under subsection (2), the Minister of Transportation may require that a specialized municipality pay for the cost of fulfilling the Minister’s responsibilities with respect to roads within the specialized municipality, and the specialized municipality must pay the amount of the requisition as soon as practicable after the requisition is made.

RSA 2000 cM‑26 s20;2007 c16 s5;2013 c10 s21

Land abutting roads

21   If a municipality acquires land abutting a road intending that the land will become part of the road and, before the land is incorporated into the road, the municipality grants to an adjoining land owner a licence or permit to occupy the land, the land subject to the licence or permit is deemed to be part of the road.

1994 cM‑26.1 s21;1996 c30 s2

Road closure

22(1)  No road in a municipality that is subject to the direction, control and management of the municipality may be closed except by bylaw.

(2)  A bylaw closing a road must be advertised.

(3)  A bylaw closing a road made by the council of a municipality that is not a city has no effect unless it is approved by the Minister of Transportation before the bylaw receives second reading.

(4)  Before passing a bylaw closing a road, a person who claims to be affected prejudicially by the bylaw or that person’s agent must be given an opportunity to be heard by the council.

RSA 2000 cM‑26 s22;2007 c16 s5;2013 c10 s21

Compensation

23(1)  Any person who occupies, owns or has an interest in land that sustains damages through the closing of a road by bylaw must be compensated for the damages.

(2)  If the municipality is not able to agree with the claimant on the amount of compensation, the compensation must be determined by the Land Compensation Board.

(3)  This section does not apply in respect of the removal of

                               (a)    a roadway of a street or part of a street that provides a physical means of access to or from a controlled street, or

                              (b)    a direct physical means of access between a controlled street and land adjacent to the controlled street

under section 28 of the Highways Development and Protection Act.

RSA 2000 cM‑26 s23;2004 cH‑8.5 s69

Closure of unnecessary road

24   Despite section 22, the council of a municipal district may by resolution, with the approval of the Minister of Transportation, close the whole or any part of a road described in a surveyed road plan that the council determines is no longer required for use by the travelling public owing to the existence of an alternate route.

RSA 2000 cM‑26 s24;2007 c16 s5;2013 c10 s21

Temporary road closure

25   Despite section 22, a council by resolution or a designated officer if authorized by resolution of the council may temporarily close the whole or a part of a road at any time that a construction or maintenance project on or adjacent to the road may create a hazard.

1994 cM‑26.1 s25

Temporary roads and rights of way

26(1)  In this section, “private land” means land that is not owned by the Crown in right of Alberta or of Canada or their agents.

(2)  A council may by bylaw open a temporary road or a temporary right of way on private land.

(3)  A temporary road or right of way established under this section may be kept open for not more than 2 years.

(4)  The owner and occupant of land over which the temporary road or right of way passes are entitled to compensation from the municipality for the use of the temporary road or right of way and for loss or damage caused by the temporary road or right of way.

(5)  If there is no agreement on compensation, the compensation must be decided by the Land Compensation Board.

(6)  Section 22 does not apply to a temporary road or right of way established under this section.

1994 cM‑26.1 s26

Leases

27(1)  This section applies to a portion of a road that is within a municipality and that is deemed to be closed because a Crown lease has been granted for the portion of the road.

(2)  Subject to the rights of any lessee of any Crown lease referred to in subsection (1), the council of the municipality may by bylaw, reopen the whole or part of the portion of the road that was closed.

(3)  If the whole or a part of a road is reopened, the council must send a copy of the bylaw to the Minister of Transportation.

RSA 2000 cM‑26 s27;2007 c16 s5;2013 c10 s21

Forestry roads

27.1(1)  In this section and sections 27.2 to 27.5,

                               (a)    “agreement holder” means the person who has entered into an agreement with a municipality under section 27.2;

                              (b)    “former forestry road” means a road within a municipality that was designated as a forestry road under section 6 of the Highways Development and Protection Act or under section 14 of the Public Highways Development Act, but does not include a forestry road that has subsequently been designated as a provincial highway under the Highways Development and Protection Act or designated as a primary highway under the Public Highways Development Act.

(2)  No person may use a former forestry road for commercial or industrial purposes unless the person is authorized to use the road for a commercial or industrial purpose under an agreement referred to in section 27.2.

(3)  Nothing in this section prevents a person from using a former forestry road for a purpose other than a commercial or industrial purpose.

RSA 2000 cM‑26 s27.1;2004 cH‑8.5 s69

Forestry road agreement

27.2   A municipality may enter into an agreement with a person with respect to a former forestry road that

                               (a)    authorizes the person to use the road for commercial and industrial purposes,

                              (b)    authorizes the person

                                        (i)    to allow others to use the road for commercial or industrial purposes, and

                                      (ii)    to charge those others a fee for that use,

                               (c)    requires the person to maintain the road according to specifications or standards referred to in the agreement and to be responsible for capital improvements to the road, and

                              (d)    deals with any other matter concerning the road that the parties consider appropriate.

1998 c24 s3

Fees charged to other users

27.3(1)  An agreement holder may not charge a person who uses a former forestry road for a commercial or industrial purpose an amount that exceeds a reasonable fee based on the increased maintenance and administrative costs of the agreement holder as a result of the person’s use of the road.

(2)  If there is a dispute concerning the amount of the reasonable fee, the matter must be referred to the Minister, and the Minister or a person selected by the Minister must determine the amount of the fee.

(3)  The decision of the Minister or the person selected by the Minister is final and binding.

1998 c24 s3

Failure to maintain road

27.4(1)  If the agreement holder does not maintain the former forestry road in accordance with the agreement and the municipality incurs costs in maintaining the road, the costs incurred by the municipality are an amount owing by the agreement holder to the municipality.

(2)  Repealed 1999 c11 s3.

1998 c24 s3;1999 c11 s3

Unauthorized commercial or industrial use

27.5(1)  A person who contravenes section 27.1(2) is liable to pay to the agreement holder, for each day that the contravention occurs, 5% of the agreement holder’s cost of maintaining and adding capital improvements to the former forestry road in the calendar year preceding the contravention.

(2)  The agreement holder may collect the amount the agreement holder is owed under subsection (1) by civil action for debt.

1998 c24 s3

Existing agreements

27.6   Where an order designating a road as a forestry road under section 6 of the Highways Development and Protection Act or section 14 of the Public Highways Development Act is repealed, any existing agreements made by the Minister of Transportation in respect of the road are deemed to be agreements made by the municipality in which the road exists.

RSA 2000 cM‑26 s27.6;2004 cH‑8.5 s69

Division 3
Public Utilities
General

Definitions

28   In this Division,

                               (a)    “customer” has the meaning given to it in the Electric Utilities Act;

                           (a.1)    “easement” means an easement, interest or right held by a municipality for the purpose of locating the system or works of a municipal public utility;

                              (b)    “municipal public utility” means the system or works of a public utility operated by or on behalf of a municipality or a subsidiary of a municipality within the meaning of section 1(3) of the Electric Utilities Act other than under an agreement referred to in section 45;

                               (c)    “municipal utility service” means a utility service provided by a municipal public utility;

                              (d)    “non‑municipal public utility” means the system or works of a public utility operated by or on behalf of a person under an agreement referred to in section 45;

                           (d.1)    “retailer” has the meaning given to it in the Electric Utilities Act;

                               (e)    “service connection” means the part of the system or works of a public utility that runs from the main lines of the public utility to a building or other place on a parcel of land for the purpose of providing the utility service to the parcel and includes those parts of the system or works described in section 29;

                               (f)    “utility service” means the thing that is provided by the system or works of a public utility.

RSA 2000 cM‑26 s28;2003 cE‑5.1 s165

Interpretation

28.1(1)  In this section,

                               (a)    “municipal tariff matter” means any matter relating to a transmission tariff, a distribution tariff or a regulated rate tariff of a municipality or of a subsidiary of a municipality that is subject to the jurisdiction of the Alberta Utilities Commission under the Electric Utilities Act;

                              (b)    “transmission tariff”, “distribution tariff”, “regulated rate tariff” and “subsidiary” have the same meaning as they have in the Electric Utilities Act.

(2)  In the event of an inconsistency between the Electric Utilities Act and this Act in respect of a municipal tariff matter, the Electric Utilities Act prevails.

2003 cE‑5.1 s165; 2007 cA‑37.2 s82(17)

Composition of system or works

29   When the system or works of a public utility involve pipes, wires or other things that connect to a building, the system or works include

                               (a)    the pipes, wires or things

                                        (i)    running up to the building,

                                      (ii)    located on or within the exterior walls of the building, and

                                     (iii)    running from the exterior walls to couplings, stop‑cocks, meters and other apparatus placed inside the building by the municipality or person providing the public utility,

                                  and

                              (b)    those couplings, stop‑cocks, meters and other apparatus.

1994 cM‑26.1 s29

Long‑term supply agreements to public utilities

30(1)  If a council proposes to make an agreement to supply water, steam or fuel to a public utility for a period that, with rights of renewal, could exceed 5 years, the agreement must be approved by the Alberta Utilities Commission before it is made.

(2)  If a council or a municipal public utility proposes to make an agreement regarding the supply of electric power for a period that, with rights of renewal, could exceed 5 years, the agreement must be approved by the Alberta Utilities Commission before it is made.

(3)  The approval of the Alberta Utilities Commission is not required under subsection (2) if the proposed agreement relates to or arises from the supply of electric power under

                               (a)    a power purchase arrangement,

                              (b)    a generation asset held or sold by the Balancing Pool, or

                               (c)    a direct sales agreement.

(4)  In subsection (3), “power purchase arrangement”, “generation asset”, “direct sales agreement” and “Balancing Pool” have the same meaning as they have in the Electric Utilities Act.

RSA 2000 cM‑26 s30;2003 cE‑5.1 s165; 2007 cA‑37.2 s82(17)

Regulation of gas supply obtained from direct sellers

31(1)  In this section,

                               (a)    “consumer” means a consumer of gas who takes delivery of the gas at its place of consumption by means of an urban gas system operated by a distributor;

                              (b)    “direct seller” means a person, other than a distributor, who sells gas to a consumer or to another person who purchases the gas as an agent of the consumer for the purposes of this section;

                               (c)    “distributor” means

                                        (i)    an urban municipality that operates an urban gas system, or

                                      (ii)    a rural gas co‑operative association as defined in the Gas Distribution Act, that operates an urban gas system under an agreement referred to in section 45;

                              (d)    “urban gas system” means the system or works of a public utility for the distribution of gas to consumers within an urban municipality;

                               (e)    “urban municipality” means a city, town, village or summer village.

(2)  The Lieutenant Governor in Council may make regulations

                               (a)    establishing classes of consumers for the purposes of this section;

                              (b)    respecting the conditions to which the rights of consumers under subsection (3) are subject;

                               (c)    governing, with respect to any matters provided for in the regulations, the rights and obligations of

                                        (i)    distributors,

                                      (ii)    direct sellers,

                                     (iii)    consumers, and

                                     (iv)    agents of consumers for purposes related to this section.

(3)  Subject to the regulations, a consumer has the right to obtain a supply of gas from a direct seller for delivery to the consumer by means of an urban gas system operated by a distributor, subject to the rates, charges or tolls and on the terms and conditions established by the distributor with respect to the transportation of the gas. 

(4)  The Alberta Utilities Commission, on the application of a consumer or direct seller aggrieved by an unreasonable refusal of the distributor to provide service for the transportation of gas to the consumer by means of the distributor’s urban gas system or by any unreasonable term or condition under which the transportation service is or is sought to be provided by the distributor, may make an order

                               (a)    directing the distributor to provide the transportation service in accordance with the provisions of the order,

                              (b)    amending, replacing or voiding the term or condition, or

                               (c)    settling the term or condition.

(5)  Section 45 does not apply to the sale of gas by a direct seller to a consumer or to another person who purchases the gas as an agent of the consumer for the purposes of this section.

RSA 2000 cM‑26 s31; 2007 cA‑37.2 s82(17)

Other authorizations and approvals

32   Nothing in this Division exempts a municipality or other person operating a public utility from obtaining necessary approvals or other authorizations under an enactment or bylaw.

1994 cM‑26.1 s32

Municipal Public Utilities

Prohibiting other public utilities

33   When a municipality provides a municipal utility service, the council may by bylaw prohibit any person other than the municipality from providing the same or a similar type of utility service in all or part of the municipality.

1994 cM‑26.1 s33

Exception

33.1   A bylaw under section 33 shall not prohibit a retailer from providing to customers in all or any part of the municipality the functions or services that retailers are permitted to provide under the Electric Utilities Act or the regulations under that Act.

2003 cE‑5.1 s165

Duty to supply utility service

34(1)  If the system or works of a municipal public utility that provide a municipal utility service are adjacent to a parcel of land, the municipality must, when it is able to do so and subject to any terms, costs or charges established by council, provide the municipal utility service to the parcel on the request of the owner of the parcel.

(2)  If the system or works of a municipal public utility that provide a municipal utility service are adjacent to a parcel of land, the municipality may, when it is able to do so and subject to any terms, costs or charges established by council, provide the municipal utility service to the parcel on the request of the occupant of the parcel who is not the owner.

1994 cM‑26.1 s34

Parcels adjacent to roads and easements

35(1)  This section applies when the main lines of the system or works of a municipal public utility are located above, on or underneath a road or easement and the municipality provides the municipal utility service to a parcel of land adjacent to the road or easement.

(2)  The municipality is responsible for the construction, maintenance and repair of the portion of the service connection from the main lines of the system or works to the boundary of the road or easement.

(3)  Despite subsection (2), the council may as a term of supplying the municipal utility service to the parcel of land make the owner responsible for the costs of the construction, maintenance and repair of the portion of the service connection from the main lines of the system or works to the boundary of the road or easement.

(4)  If the owner is responsible for the costs of the construction, maintenance or repair referred to in subsection (3), those costs are an amount owing to the municipality by the owner.

1994 cM‑26.1 s35

Right of entry - main lines

36(1)  This section applies to

                               (a)    the main lines of the system or works of a municipal public utility located above, on or underneath a road or easement, and

                              (b)    the portion of a service connection referred to in section 35(2).

(2)  A municipality may enter on any land for the purpose of constructing, repairing or maintaining the system or works described in subsection (1).

(3)  After the municipality has constructed, repaired or maintained the system or works, the municipality must, at its expense, restore any land that has been entered on under subsection (2) as soon as practicable.

(4)  If the municipality does not restore the land as soon as practicable and the owner of the land restores it, the municipality is liable to the owner for the restoration costs.

1994 cM‑26.1 s36

Service connections - owner

37(1)  The owner of a parcel of land is responsible for the construction, maintenance and repair of a service connection of a municipal public utility located above, on or underneath the parcel.

(2)  If the municipality is not satisfied with the construction, maintenance or repair of the service connection, the municipality may require the owner of the parcel of land to do something in accordance with its instructions with respect to the construction, maintenance or repair of the system or works by a specified time.

(3)  If the thing has not been done to the satisfaction of the municipality within the specified time or in an emergency, the municipality may enter on any land or building to construct, maintain or repair the service connection.

1994 cM‑26.1 s37

Service connections - municipality

38(1)  Despite section 37, the council may as a term of providing a municipal utility service to a parcel of land give the municipality the authority to construct, maintain and repair a service connection located above, on or underneath the parcel.

(2)  A municipality that has the authority to construct, maintain or repair a service connection under subsection (1) may enter on any land or building for that purpose.

1994 cM‑26.1 s38

Restoration and costs

39(1)  After the municipality has constructed, maintained or repaired the service connection located above, on or underneath a parcel of land under section 37 or 38, the municipality must restore any land entered on as soon as practicable.

(2)  The municipality’s costs relating to the construction, maintenance or repair under section 37 or 38 and restoration costs under this section are an amount owing to the municipality by the owner of the parcel.

1994 cM‑26.1 s39

Buildings

40(1)  When a municipal utility service is provided to a building that has more than one apartment, office or other unit, the system or works of the municipal public utility may be installed over the different apartments, offices or other units.

(2)  The system or works must be attached to the outside of the building unless consent is given to install them inside.

1994 cM‑26.1 s40

Discontinue providing public utility

41   In accordance with its bylaws, a municipality may, for any lawful reason,

                               (a)    discontinue providing a municipal utility service after giving reasonable notice of its intention to do so, and

                              (b)    remove the system or works of the municipal public utility used to provide the utility service.

1994 cM‑26.1 s41

Liability for public utilities charges

42(1)  The charges for a municipal utility service provided to a parcel of land are an amount owing to the municipality by the owner of the parcel.

(2)  If the municipality agrees to provide a municipal utility service to a parcel of land on the request of an occupant of the parcel who is not the owner, the charges for the municipal utility service provided to the parcel are an amount owing to the municipality by the occupant and not the owner.

1994 cM‑26.1 s42

Appeal

43(1)  A person who uses, receives or pays for a municipal utility service may appeal a service charge, rate or toll made in respect of it to the Alberta Utilities Commission, but may not challenge the public utility rate structure itself.

(2)  If the Alberta Utilities Commission is satisfied that the person’s service charge, rate or toll

                               (a)    does not conform to the public utility rate structure established by the municipality,

                              (b)    has been improperly imposed, or

                               (c)    is discriminatory,

the Commission may order the charge, rate or toll to be wholly or partly varied, adjusted or disallowed.

RSA 2000 cM‑26 s43; 2007 cA‑37.2 s82(17)

Dispute with other municipalities

44(1)  If

                               (a)    a municipality is supplying a utility service to a person outside the municipality, and

                              (b)    there is a dispute between the municipality supplying the utility service and any other municipality in connection with the rates, tolls or charges,

the dispute may be submitted to the Alberta Utilities Commission.

(2)  The Commission may make an order on any terms and conditions that it considers proper.

(3)  This section applies whether or not a public utility is subject to the control and orders of the Alberta Utilities Commission pursuant to section 111 of the Public Utilities Act or section 4 of the Gas Utilities Act.

RSA 2000 cM‑26 s44; 2007 cA‑37.2 s82(17)

Non‑municipal Public Utilities

Granting rights to provide utility service

45(1)  A council may, by agreement, grant a right, exclusive or otherwise, to a person to provide a utility service in all or part of the municipality, for not more than 20 years.

(2)  The agreement may grant a right, exclusive or otherwise, to use the municipality’s property, including property under the direction, control and management of the municipality, for the construction, operation and extension of a public utility in the municipality for not more than 20 years.

(3)  Before the agreement is made, amended or renewed, the agreement, amendment or renewal must

                               (a)    be advertised, and

                              (b)    be approved by the Alberta Utilities Commission.

(4)  Subsection (3)(b) does not apply to an agreement to provide a utility service between a council and a regional services commission.

(5)  Subsection (3) does not apply to an agreement to provide a utility service between a council and a subsidiary of the municipality within the meaning of section 1(3) of the Electric Utilities Act.

RSA 2000 cM‑26 s45;2003 cE‑5.1 s165; 2007 cA‑37.2 s82(17)

Exception

45.1   An agreement made under section 45 shall not grant an exclusive right to provide to customers in all or any part of the municipality the functions or services that retailers are permitted to provide under the Electric Utilities Act or the regulations under that Act.

2003 cE‑5.1 s165

Prohibiting other non-municipal public utilities

46   When a person provides a utility service in a municipality under an agreement referred to in section 45, the council may by bylaw prohibit any other person from providing the same or a similar utility service in all or part of the municipality.

1994 cM‑26.1 s46

Exception

46.1   A bylaw under section 46 shall not prohibit a retailer from providing to customers in all or any part of the municipality the functions or services that retailers are permitted to provide under the Electric Utilities Act or the regulations under that Act.

2003 cE‑5.1 s165

Renewals

47(1)  An agreement referred to in section 45 that is not renewed continues in effect until either party, with the approval of the Alberta Utilities Commission, terminates it on 6 months’ notice.

(2)  If notice to terminate has been given under subsection (1), the municipality has the right to purchase the rights, systems and works of the public utility.

(3)  If the municipality wishes to purchase the rights, systems and works and no agreement on the purchase can be reached, either party may refer the matter to the Alberta Utilities Commission.

(4)  After the matter is referred to the Alberta Utilities Commission, the Commission must by order fix the terms and price of the purchase and the order is binding on the parties.

RSA 2000 cM‑26 s47; 2007 cA‑37.2 s82(17)

Utility Services Provided by Municipal Subsidiaries

EPCOR Water Services Inc.

47.1(1)  Sections 43 to 47 apply in respect of a utility service provided by EPCOR Water Services Inc.

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

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

                              (b)    provides a utility service within the boundaries of the City of Edmonton.

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

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

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

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

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

RSA 2000 cM‑26 s47.1; 2007 cA‑37.2 s82(17)

Division 4   Repealed 2008 cE‑6.6 s55.

Division 5
Business Revitalization Zones

Purpose

50   A council may by bylaw establish a business revitalization zone for one or more of the following purposes:

                               (a)    improving, beautifying and maintaining property in the zone;

                              (b)    developing, improving and maintaining public parking;

                               (c)    promoting the zone as a business or shopping area.

1994 cM‑26.1 s50

Board

51(1)  A business revitalization zone is governed by a board consisting of members appointed by council under the business revitalization zone bylaw.

(2)  The board is a corporation.

1994 cM‑26.1 s51

Civil liability of board members

52(1)  In this section, “approved budget” means a budget of the board of a business revitalization zone that has been approved by council.

(2)  A member of a board of a business revitalization zone that makes an expenditure that is not included in an approved budget is liable to the municipality for the expenditure.

(3)  If more than one member is liable to the municipality under this section in respect of a particular expenditure, the members are jointly and severally liable to the municipality for the expenditure.

(4)  The liability may be enforced by action by

                               (a)    the municipality, or

                              (b)    a person who is liable to pay the business revitalization zone tax imposed in the business revitalization zone.

1994 cM‑26.1 s52;1995 c24 s7

Regulations

53   The Minister may make regulations

                               (a)    respecting the establishment of a business revitalization zone;

                              (b)    setting out what must be included in a business revitalization zone bylaw;

                               (c)    respecting the appointment, term and renewal of members of the board of a business revitalization zone;

                              (d)    respecting the powers and duties of the board and the board’s annual budget;

                               (e)    respecting the disestablishment of a zone and the dissolution of a board;

                               (f)    that operate despite Part 8, authorizing a municipality to lend money to a board and to borrow money on behalf of a board;

                               (g)    establishing restrictions on the municipality providing money to the board.

1994 cM‑26.1 s53

Division 6
Miscellaneous Powers

Providing services in other areas

54   A municipality may provide any service or thing that it provides in all or part of the municipality

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

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

1994 cM‑26.1 s54;1999 c11 s4

Sharing taxes and grants

55(1)  A municipality may enter into an agreement with

                               (a)    another municipality, or

                              (b)    a collecting board as defined in section 163 of the School Act,

to share grants paid under section 366 or taxes.

(2)  The agreement must include a means to settle disputes arising from the agreement.

1994 cM‑26.1 s55

Civic holidays

56(1)  A council may declare up to 2 days in a year as civic holidays.

(2)  The minimum length of a civic holiday is a half day.

1994 cM‑26.1 s56

Census

57   A council may conduct a census.

1994 cM‑26.1 s57

Road names

58(1)  A municipality may name roads or areas within its boundaries and may assign a number or other means of identification to buildings or parcels of land.

(2)  A municipality may require an owner or occupant of a building or a parcel of land to display the identification in a certain manner.

1994 cM‑26.1 s58

Hamlets

59(1)  The council of a municipal district or specialized municipality may designate an unincorporated community described in subsection (2) that is within its boundaries to be a hamlet.

(2)  An unincorporated community may be designated a hamlet if the community

                               (a)    consists of 5 or more buildings used as dwellings, a majority of which are on parcels of land smaller than 1850 square metres,

                              (b)    has a generally accepted boundary and name, and

                               (c)    contains parcels of land that are used for non‑residential purposes.

(3)  The designation of a hamlet must specify the hamlet’s name and boundaries.

1994 cM‑26.1 s59;1995 c24 s8

Water bodies

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

(2)  Nothing in this section gives a municipality the direction, control and management of mines and minerals.

1994 cM‑26.1 s60

Granting rights over property

61(1)  A municipality may grant rights, exclusive or otherwise, with respect to its property, including property under the direction, control and management of the municipality.

(2)  A municipality may charge fees, tolls and charges for the use of its property, including property under the direction, control and management of the municipality.

1994 cM‑26.1 s61

Acquiring land for roads

62(1)  In this section, “owner” includes

                               (a)    in the case of land that is being acquired under an agreement for sale, the owner of the fee simple estate in the land and the purchaser under the agreement for sale who has registered the interest against the certificate of title for the land;

                              (b)    in the case of land that is subject to a lease for which a certificate of title has been issued, the owner of the fee simple estate in the land and the lessee under that lease.

(2)  When a municipality makes an agreement with the owner of land to acquire the land for the purpose of a road, culvert, ditch or drain, title to the land is vested in the city, or in the case of any other municipality, the Crown in right of Alberta, by filing with the Registrar of Land Titles

                               (a)    plans of survey showing the land to be acquired, and

                              (b)    a certificate of a designated officer stating that

                                        (i)    an agreement has been reached with the owner of the land to be acquired and the price to be paid,

                                      (ii)    all persons registered on certificates of title that have an interest in land that is within 40 metres of the boundary of the land to be acquired as shown on the plans of survey have been notified by registered mail, and

                                     (iii)    the person signing the certificate is a designated officer.

(3)  When the title to land vests under subsection (2), it is not necessary to register a transfer for that land.

(4)  A municipality is not entitled to mines and minerals in any land vested in it  pursuant to this section and the title to any mines or minerals is not affected by the filing of any plan of survey pursuant to this section.

1994 cM‑26.1 s62

Division 7
Revision and Consolidation of Bylaws

Revision authorized

63(1)  A council may by bylaw authorize the revision of all or any of the bylaws of the municipality.

(2)  The bylaw may authorize the following:

                               (a)    consolidating a bylaw by incorporating all amendments to it into one bylaw;

                              (b)    omitting and providing for the repeal of a bylaw or a provision of a bylaw that is inoperative, obsolete, expired, spent or otherwise ineffective;

                               (c)    omitting, without providing for its repeal, a bylaw or a provision of a bylaw that is of a transitional nature or that refers only to a particular place, person or thing or that has no general application throughout the municipality;

                              (d)    combining 2 or more bylaws into one, dividing a bylaw into 2 or more bylaws, moving provisions from one bylaw to another and creating a bylaw from provisions of another or 2 or more others;

                               (e)    altering the citation and title of a bylaw and the numbering and arrangement of its provisions, and adding, changing or omitting a note, heading, title, marginal note, diagram or example to a bylaw;

                               (f)    omitting the preamble and long title of a bylaw;

                               (g)    omitting forms or other material contained in a bylaw that can more conveniently be contained in a resolution, and adding authority for the forms or other material to be prescribed by resolution;

                              (h)    correcting clerical, grammatical and typographical errors;

                               (i)    making changes, without changing the substance of the bylaw, to bring out more clearly what is considered to be the meaning of a bylaw or to improve the expression of the law.

1994 cM‑26.1 s63

Bylaw adopting revised bylaws

64(1)  Revised bylaws have no effect unless a bylaw adopting them is passed.

(2)  The bylaw adopting the revised bylaw may not be passed unless the chief administrative officer certifies that the proposed revised bylaws have been revised in accordance with the bylaw authorizing the revision.

(3)  An amendment to the proposed revised bylaws may be made only if the change under the amendment is in accordance with the bylaw authorizing the revision.

(4)  The bylaw adopting the revised bylaws must specify the date or dates that the revised bylaws are to come into force and the date or dates that the bylaws being repealed are repealed.

1994 cM‑26.1 s64

Requirements relating to substituted bylaws

65   Revised bylaws that are in effect are deemed to have been passed as if all the requirements respecting the passing and approval of the bylaws for which the revised bylaws are substituted have been complied with.

1994 cM‑26.1 s65

Effects of revised bylaws

66(1)  The provisions of the revised bylaws substituted for the previous bylaws, when they have the same effect, operate retrospectively as well as prospectively and are deemed to come into force on the days on which the corresponding previous bylaws came into force.

(2)  If the provisions of the revised bylaws do not have the same effect,

                               (a)    the provisions of the revised bylaws prevail with respect to all transactions, matters and things occurring on or after the day the revised bylaws come into force, and

                              (b)    the provisions of the previous bylaws prevail with respect to all earlier transactions, matters and things.

1994 cM‑26.1 s66

References to repealed bylaws

67   A reference in a bylaw, enactment or document to a bylaw that has been repealed by the revised bylaws is, in respect of any subsequent transaction, matter or thing occurring after the revised bylaws come into force, to be considered to be a reference to the bylaw in the revised bylaws that has been substituted for the repealed bylaw.

1994 cM‑26.1 s67

Mistakes made during revision

68(1)  If a mistake is made during the revision of a bylaw and the bylaw adopting the revised bylaw has been passed, the mistake may be corrected by bylaw.

(2)  The bylaw correcting the mistake is deemed to have been made as if all the requirements respecting the passing and approval of the bylaw for which the revised bylaw was substituted have been complied with.

1994 cM‑26.1 s68

Consolidation of bylaws

69(1)  A council may by bylaw authorize a designated officer to consolidate one or more of the bylaws of the municipality.

(2)  In consolidating a bylaw, the designated officer must

                               (a)    incorporate all amendments to it into one bylaw, and

                              (b)    omit any provision that has been repealed or that has expired.

(3)  A printed document purporting

                               (a)    to be a copy of a bylaw consolidated under this section, and

                              (b)    to be printed under the authority of a designated officer,

is proof, in the absence of evidence to the contrary, of the original bylaw, of all bylaws amending it, and of the fact of the passage of the original and all amending bylaws.

1994 cM‑26.1 s69

Division 8
Limits on Municipal Powers

Disposal of land

70(1)  If a municipality proposes to transfer or grant an estate or interest in

                               (a)    land for less than its market value, or

                              (b)    a public park or recreation or exhibition grounds,

the proposal must be advertised.

(2)  The proposal does not have to be advertised if the estate or interest is

                               (a)    to be used for the purposes of supplying a public utility,

                              (b)    transferred or granted under Division 8 of Part 10 before the period of redemption under that Division, or

                               (c)    to be used by a non‑profit organization as defined in section 241(f).

1994 cM‑26.1 s70;1995 c24 s9

Mines and minerals

71   No municipality may acquire an estate or interest in mines or minerals without the approval of the Lieutenant Governor in Council.

1994 cM‑26.1 s71;1996 c30 s3

Acquisition of land outside municipal boundaries

72(1)  A municipality may acquire an estate or interest in land outside its boundaries only if

                               (a)    the council of the municipal authority in whose boundaries the land is located consents in writing to the acquisition or, in the case of a municipal authority that is an improvement district or special area, the Minister consents in writing to the acquisition,

                           (a.1)    in the case of land located in a province or territory adjoining Alberta, the local government within whose boundaries the land is located consents in writing to the acquisition, and

                              (b)    after the written consent is given, the council that wishes to acquire the estate or interest in the land authorizes the acquisition.

(2)  This section does not apply when a municipality acquires

                               (a)    an option on land outside its boundaries, but it does apply when the municipality exercises the option, or

                              (b)    an estate or interest in mines and minerals.

1994 cM‑26.1 s72;1996 c30 s4;1999 c11 s5

Control of profit corporations

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

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

(3)  The Minister may make regulations

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

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

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

(4)  The regulations may apply to one corporation or one approval or may be general.

1994 cM‑26.1 s73

Firearms

74   A bylaw of a municipal district prohibiting in all or a part of the municipal district the shooting or use of a firearm or other device that propels a projectile does not come into force until the bylaw has been approved by the Minister responsible for the Wildlife Act.

1994 cM‑26.1 s74;1995 c24 s10

Forest and Prairie Protection Act

75(1)  In this section, “forest protection area” means a forest protection area designated under the Forest and Prairie Protection Act.

(2)  The council of a municipal district may not pass a bylaw respecting fires that applies to the part of the municipal district in a forest protection area.

(3)  Despite subsection (2), the council may pass a bylaw respecting fires, other than forest or running fires, that applies to the part of a hamlet that is within a forest protection area.

(4)  Sections 4(2) and (3), 7 and 19(2) of the Forest and Prairie Protection Act do not apply to the council of a municipal district with respect to the part of the municipal district that is within a forest protection area.

1994 cM‑26.1 s75

Part 4
Formation, Fundamental Changes and Dissolution

Division 1
General Criteria

Principles, standards and criteria

76(1)  The Minister may establish and publish principles, standards and criteria that are to be taken into account in considering the formation, change of status or dissolution of municipalities and the amalgamation of or annexation of land from municipal authorities.

(2)  The Regulations Act does not apply to the principles, standards and criteria.

1994 cM‑26.1 s76

Division 2
Formation

Types of municipality that may be formed

77   The following types of municipality may be formed under this Part:

                               (a)    municipal district;

                              (b)    repealed 1995 c24 s11;

                               (c)    village;

                              (d)    town;

                               (e)    city;

                               (f)    specialized municipality.

1994 cM‑26.1 s77;1995 c24 s11

Municipal district

78    A municipal district may be formed for an area in which

                               (a)    a majority of the buildings used as dwellings are on parcels of land with an area of at least 1850 square metres, and

                              (b)    there is a population of 1000 or more.

1994 cM‑26.1 s78

79   Repealed 1995 c24 s12.

Village

80   A village may be formed for an area in which

                               (a)    a majority of the buildings are on parcels of land smaller than 1850 square metres, and

                              (b)    there is a population of 300 or more.

1994 cM‑26.1 s80

Town

81   A town may be formed for an area in which

                               (a)    a majority of the buildings are on parcels of land smaller than 1850 square metres, and

                              (b)    there is a population of 1000 or more.

1994 cM‑26.1 s81

City

82   A city may be formed for an area in which

                               (a)    a majority of the buildings are on parcels of land smaller than 1850 square metres, and

                              (b)    there is a population of 10 000 or more.

1994 cM‑26.1 s82

Specialized municipality

83   A specialized municipality may be formed for an area

                               (a)    in which the Minister is satisfied that a type of municipality referred to in section 77(a), (b), (c), (d) or (e) does not meet the needs of the residents of the proposed municipality,

                              (b)    to provide for a form of local government that, in the opinion of the Minister, will provide for the orderly development of the municipality to a type of municipality referred to in section 77(a), (b), (c), (d) or (e), or to another form of specialized municipality, or

                               (c)    in which the Minister is satisfied for any other reason that it is appropriate in the circumstances to form a specialized municipality.

1994 cM‑26.1 s83

Modification of requirements

84   The Minister may by order, in a particular case, make minor modifications to the requirements in sections 78 to 83 if the Minister considers there is justifiable reason for doing so.

1994 cM‑26.1 s84

Initiating formation

85(1)  A municipality may be formed on the Minister’s initiative or if

                               (a)    the Minister receives a request to form the municipality from a council of a municipality or an improvement district, or

                              (b)    the Minister receives a sufficient petition requesting the formation of the municipality from electors within the boundaries of the proposed municipality numbering at least 30% of the population within the boundaries of the proposed municipality.

(2)  A request or petition referred to in subsection (1) must specify the boundaries of the proposed municipality.

1994 cM‑26.1 s85;1995 c24 s13

Factors to be considered

86   Before a municipality is formed, the Minister must consider

                               (a)    the principles, standards and criteria on formation established under section 76,

                              (b)    the viability, including the financial viability, of

                                        (i)    the proposed municipality operating as a separate entity, and

                                      (ii)    any remaining municipality continuing to operate as a separate entity,

                                  and

                               (c)    any agreements on common boundaries.

1994 cM‑26.1 s86

Public input

87(1)  Before a municipality is formed, the Minister

                               (a)    must invite comments on the proposed municipality from all local authorities that the Minister considers would be affected by the formation of the proposed municipality and from any other person the Minister considers necessary,

                              (b)    must invite comments on the proposed municipality from the public,

                               (c)    may conduct one or more meetings of the public to discuss the probable effects of the formation, and

                              (d)    may hold a vote of those people who would be electors of the proposed municipality.

(2)  If the Minister holds a vote, the vote must be conducted in accordance with the Local Authorities Election Act as modified by directions given by the Minister.

1994 cM‑26.1 s87

Formation order

88   The Lieutenant Governor in Council, on the recommendation of the Minister, may by order form a municipality.

1994 cM‑26.1 s88

Contents of order

89(1)  A formation order must

                               (a)    describe the boundaries of the municipality formed by the order,

                              (b)    give the municipality the status of municipal district, village, town, city or specialized municipality, and

                               (c)    give the municipality an official name.

(2)  If a municipal district is formed, the order

                               (a)    must state the number of councillors that is to comprise its council,

                              (b)    must establish wards for it and describe their boundaries,

                               (c)    may specify or describe by reference, the provisions of this or other enactments that do not apply to the municipal district, or that apply with or without modification, and

                              (d)    may specify or describe by reference, any provisions that are to be added to or replace the provisions of this or other enactments.

(3)  If a specialized municipality is formed, the order must state the number of councillors that is to comprise its council and apply either section 150(1) or (2) to the municipality and may

                               (a)    establish wards for it and describe their boundaries;

                              (b)    specify or describe by reference, the provisions of this or other enactments that do not apply to the specialized municipality, or that apply with or without modification;

                               (c)    specify or describe by reference, any provisions that are to be added to or replace the provisions of this or other enactments;

                              (d)    prescribe matters or conditions that govern the functions, powers and duties of the specialized municipality;

                               (e)    if a specialized municipality is formed all or partly from an improvement district, provide that Part 15 continues to apply to the specialized municipality as if it were an improvement district.

(4)  If the order provides that Part 15 continues to apply to a specialized municipality under subsection (3)(e), the Minister may at any time in respect of the specialized municipality

                               (a)    exercise any of the powers that the Minister has in respect of an improvement district under Part 15 or any other enactment, including the power to delegate;

                              (b)    limit the power, authority or jurisdiction of the specialized municipality;

                               (c)    prescribe how or the conditions under which the specialized municipality may exercise any power or authority;

                              (d)    require the specialized municipality to exercise or perform a power, right or duty of a municipality;

                               (e)    authorize the council to pass some or all of the bylaws that the council of a municipal district may pass, subject to any conditions the Minister imposes.

(5)  If a municipality is formed from an improvement district, the order may dissolve the improvement district.

1994 cM‑26.1 s89;1995 c24 s14

Summer village

89.1   The fact that a summer village may not be formed under this Act does not affect any existing summer village, and this Act continues to apply to summer villages.

1995 c24 s15

Official administrator

90   When a municipality is formed and there is no council, the Minister may appoint an official administrator who has all the powers and duties of a council of the municipality until the first council of the municipality is sworn into office.

1994 cM‑26.1 s90

Division 3
Change of Status

Meaning of change of status

91   A reference to changing the status of a municipality in this Part means changing a municipal district, summer village, village, town, city or specialized municipality to another type of municipality within that group.

1994 cM‑26.1 s91

Summer village

91.1   The status of a municipality may not be changed to the status of a summer village.

1995 c24 s16

Application of formation rules

92   The requirements in sections 78 to 83 respecting the formation of municipalities apply to changing the status of municipalities.

1994 cM‑26.1 s92

Initiation of change of status

93   The status of a municipality may be changed if

                               (a)    the Minister receives a request from the municipality’s council,

                              (b)    the Minister receives a sufficient petition from the majority of the electors in the municipality requesting the change in status, or

                               (c)    the Minister is satisfied that the municipality no longer meets the requirements in sections 78 to 82 or, in the case of a specialized municipality, that the reasons for its original formation as a specialized municipality no longer exist.

1994 cM‑26.1 s93

Public input

94   Before the status of a municipality is changed, the Minister

                               (a)    must notify the council of the municipality of the proposed change,

                              (b)    may invite comments on the proposed change of status from all local authorities that the Minister considers would be affected by the change and from any other person the Minister considers necessary,

                               (c)    may invite comments on the proposed change of status from the public, and

                              (d)    may conduct one or more meetings of the public to discuss the probable effects of the change of status.

1994 cM‑26.1 s94

Consideration of principles

95   Before the status of a municipality is changed, the Minister must consider the principles, standards and criteria on change of status established under section 76.

1994 cM‑26.1 s95

Change of status order

96   The Lieutenant Governor in Council, on the recommendation of the Minister, may by order change the status of a municipality.

1994 cM‑26.1 s96

Contents of order

97(1)  An order changing the status of a municipality to a municipal district must include the provisions referred to in section 89(2).

(2)  An order changing the status of a municipality to a specialized municipality must state the number of councillors that is to comprise its council and apply either section 150(1) or (2) to the municipality and may deal with any of the other matters referred to in section 89(3) and (4).

1994 cM‑26.1 s97

97.1   Repealed 1999 c26 s14.

Effect of change of status

97.2(1)  When the status of a municipality is changed,

                               (a)    each councillor of the old municipality continues as a councillor of the new municipality until a successor is sworn into office;

                              (b)    each officer and employee of the old municipality continues as an officer or employee of the new municipality with the same rights and duties until the council of the new municipality otherwise directs;

                               (c)    all bylaws and resolutions of the old municipality that the new municipality has the authority to pass are continued as the bylaws and resolutions of the new municipality;

                              (d)    all taxes due to the old municipality are deemed to be arrears of taxes due to the new municipality and may be collected and dealt with by the new municipality as if it had imposed the taxes;

                               (e)    all rights of action and actions by or against the old municipality may be continued or maintained by or against the new municipality;

                               (f)    all property vested in the old municipality becomes vested in the new municipality and may be dealt with by the new municipality in its own name subject to any trusts or other conditions applicable to the property;

                               (g)    all other assets, liabilities, rights, duties, functions and obligations of the old municipality become vested in the new municipality, and the new municipality may deal with them in its own name.

(2)  Subsection (1) is subject to the order changing the status of the municipality.

1995 c24 s17

Division 4
Change of Name

Change of name order

98   The Lieutenant Governor in Council, on the request of a municipality’s council and on the recommendation of the Minister, may change the name of the municipality.

1994 cM‑26.1 s98

Effect of change of name

99(1)  The change of a municipality’s name does not affect any obligation, right, action or property of the municipality.

(2)  The use of the old name of the municipality in any proceedings, agreements, notices or documents after the name has been changed does not affect the validity of those proceedings, agreements, notices or documents.

1994 cM‑26.1 s99

Division 5
Amalgamation

Application

100   This Division does not apply to the amalgamation of

                               (a)    an improvement district with another improvement district, or

                              (b)    a special area with another special area.

1994 cM‑26.1 s100

Restriction on amalgamation

101   No order amalgamating municipal authorities may be made that would result in an area of land that is

                               (a)    not included in any municipal authority, or

                              (b)    part of the amalgamated municipal authority, but is not contiguous with other land in the amalgamated municipal authority.

1994 cM‑26.1 s101

Initiation of amalgamation proceedings

102   The procedure for the amalgamation of 2 or more municipal authorities may be initiated by a municipal authority or by the Minister under section 107.

1994 cM‑26.1 s102

Initiation by municipal authority

103(1)  A municipal authority initiates an amalgamation by giving written notice of the proposed amalgamation to

                               (a)    the one or more municipal authorities with which it proposes to amalgamate,

                              (b)    the Minister, and

                               (c)    any local authority that the initiating municipal authority considers would be affected by the proposed amalgamation.

(2)  If an amalgamation proposed by an initiating municipal authority would result in an area of land that is within the perimeter of the boundary of the amalgamated municipal authority, but is not part of the amalgamated municipal authority, the initiating municipal authority must give notice of its intention to annex that land when it gives notice of the proposed amalgamation.

(3)  Subsection (2) does not apply if the area of land within the perimeter of the boundary of the proposed amalgamated municipal authority is the area of an existing municipal authority.

(4)  The notice for an amalgamation must

                               (a)    include the names of all the municipal authorities that are to be amalgamated and the reasons for the proposed amalgamation, and

                              (b)    include proposals for consulting with the local authorities that the initiating municipal authority considers would be affected and the public about the proposed amalgamation.

1994 cM‑26.1 s103

Direct negotiations

104(1)  The municipal authorities with which the initiating municipal authority proposes to amalgamate must, on receipt of the notice under section 103, meet with the initiating municipal authority to discuss the proposals included in the notice and negotiate the proposals in good faith.

(2)  The initiating municipal authority must keep the Minister informed of the progress of the negotiations.

1994 cM‑26.1 s104

Report on negotiations

105(1)  On conclusion of the negotiations, the initiating municipal authority must prepare a report that describes the results of the negotiations and that includes

                               (a)    a list of the matters agreed on and those on which there is no agreement between the municipal authorities,

                              (b)    a description of the public consultation processes involved in the negotiations, and

                               (c)    a summary of the views expressed during the public consultation processes.

(2)  The report must be signed by the initiating municipal authority and by the municipal authorities with which it proposes to amalgamate that are prepared to sign and must include a certificate by the initiating municipal authority stating that the report accurately reflects the results of the negotiations.

(3)  A municipal authority that does not sign the report may include in the report its reasons for not signing.

1994 cM‑26.1 s105

Disposition of report

106(1)  On completion of the report on the direct negotiations, the initiating municipal authority must submit the report to the Minister and send a copy of it to the municipal authorities with which it proposes to amalgamate and any other local authority the initiating municipal authority considers would be affected.

(2)  If the initiating municipal authority indicates in the report that it wishes to proceed with the amalgamation, the report becomes the initiating municipal authority’s application for the amalgamation.

1994 cM‑26.1 s106

Initiation by Minister

107   The Minister may initiate an amalgamation of 2 or more municipal authorities if the Minister believes that the operation of the municipal authority to be formed by the amalgamation will be more effective or efficient than the municipal authorities to be amalgamated.

1994 cM‑26.1 s107

Notice by Minister

108   When the Minister initiates an amalgamation, the Minister

                               (a)    must give written notice of it to the municipal authorities proposed to be amalgamated and any local authority that the Minister considers would be affected by the proposed amalgamation,

                              (b)    may invite comments on the proposed amalgamation from all local authorities that the Minister considers would be affected by the amalgamation and from any other person the Minister considers necessary,

                               (c)    may invite comments on the proposed amalgamation from the public, and

                              (d)    may conduct one or more meetings of the public to discuss the probable effects of the proposed amalgamation.

1994 cM‑26.1 s108

Consideration of principles

109   Before municipal authorities are amalgamated, the Minister must consider the principles, standards and criteria on amalgamation established under section 76.

1994 cM‑26.1 s109

Amalgamation order

110   The Lieutenant Governor in Council, on the recommendation of the Minister, may by order amalgamate municipal authorities to form a new municipality.

1994 cM‑26.1 s110

Contents of order

111   An order to amalgamate municipal authorities may

                               (a)    dissolve one or more of the councils of the municipal authorities that are amalgamated,

                              (b)    provide for an interim council,

                               (c)    require a municipal authority to pay compensation to another municipal authority set out in the order or by means determined in the order, including arbitration under the Arbitration Act, and

                              (d)    deal with any of the matters referred to in section 89.

1994 cM‑26.1 s111

Official administrator

112   When a municipality is formed by amalgamation and there is no council, the Minister may appoint an official administrator who has all the powers and duties of a council of the municipality until the first council of the municipality is sworn into office.

1994 cM‑26.1 s112

Division 6
Annexation

Mediation

112.1   In this Division, “mediation” in respect of an annexation means a process involving a neutral person as mediator who assists the initiating municipal authority and the one or more municipal authorities from which the land is to be annexed, and any other person brought in with the agreement of those municipal authorities, to reach their own mutually acceptable settlement of the matter by structuring negotiations, facilitating communication and identifying the issues and interests of the participants.

1999 c11 s6

Application

113   This Division does not apply to the annexation of land

                               (a)    from an improvement district to another improvement district, or

                              (b)    from a special area to another special area.

1994 cM‑26.1 s113

Restriction on annexation

114   No order that annexes land to a municipal authority may be made if the land to be annexed is not contiguous with the boundaries of the municipal authority.

1994 cM‑26.1 s114

Annexations of same land

115(1)  A municipal authority may not initiate or proceed with more than one proposed annexation at any one time concerning the same land.

(2)  A municipal authority may not initiate or proceed with a proposed annexation when the municipal authority is proceeding with an amalgamation, unless the annexation is of the type referred to in section 103(2).

1994 cM‑26.1 s115

Initiation of annexation

116(1)  A municipal authority initiates the annexation of land by giving written notice of the proposed annexation to

                               (a)    the one or more municipal authorities from which the land is to be annexed,

                              (b)    the Municipal Government Board, and

                               (c)    any local authority that the initiating municipal authority considers would be affected by the proposed annexation.

(2)  The notice for an annexation must

                               (a)    describe the land proposed to be annexed,

                              (b)    set out the reasons for the proposed annexation, and

                               (c)    include proposals for

                                        (i)    consulting with the public about the proposed annexation, and

                                      (ii)    meeting with the owners of the land to be annexed, and keeping them informed about the progress of the negotiations.

1994 cM‑26.1 s116

Direct negotiations

117(1)  The municipal authorities from which the land is to be annexed must, on receipt of the notice under section 116, meet with the initiating municipal authority to discuss the proposals included in the notice and negotiate the proposals in good faith.

(2)  If there are matters on which there is no agreement, the initiating municipal authority and the one or more municipal authorities from which the land is to be annexed must, during the negotiations, attempt to use mediation to resolve those matters.

1994 cM‑26.1 s117;1999 c11 s7

Report on negotiations

118(1)  On conclusion of the negotiations, the initiating municipal authority must prepare a report that describes the results of the negotiations and that includes

                               (a)    a list of the matters agreed on and those on which there is no agreement between the municipal authorities,

                           (a.1)    if there were matters on which there was no agreement, a description of the attempts to use mediation and, if mediation did not occur, the reasons for this,

                              (b)    a description of the public consultation processes involved in the negotiations, and

                               (c)    a summary of the views expressed during the public consultation processes.

(2)  The report must be signed by the initiating municipal authority and by the municipal authorities from which the land is to be annexed that are prepared to sign and must include a certificate by the initiating municipal authority stating that the report accurately reflects the results of the negotiations.

(3)  A municipal authority that does not sign the report may include in the report its reasons for not signing.

1994 cM‑26.1 s118;1999 c11 s8

Disposition of report

119(1)  The initiating municipal authority must submit the completed report to the Municipal Government Board and send a copy of it to the municipal authorities from which the land is to be annexed and any other local authority the initiating municipal authority considers would be affected.

(2)  If the initiating municipal authority indicates in the report that it wishes to proceed with the annexation, the report becomes the initiating municipal authority’s application for the annexation.

1994 cM‑26.1 s119

General agreement on proposed annexation

120(1)  If the initiating municipal authority wishes the annexation to proceed and the Municipal Government Board is satisfied that the affected municipal authorities and the public are generally in agreement with the annexation, the Board must notify the Minister and all the local authorities that it considers would be affected by the annexation, and anyone else the Board considers should be notified, that

                               (a)    there appears to be general agreement with the proposed annexation, and

                              (b)    unless objections to the annexation are filed with the Board by a specified date, the Board will make its recommendation to the Minister without holding a public hearing.

(2)  If no objections are filed with the Board by the specified date, the Board must

                               (a)    consider the principles, standards and criteria on annexation established under section 76, and

                              (b)    prepare a written report with its recommendations and send it to the Minister.

(3)  If objections are filed with the Board by the specified date, the Board

                               (a)    may investigate, analyze and make findings of fact about the annexation, including the probable effect on local authorities and on the residents of an area, and

                              (b)    must conduct one or more hearings in respect of the annexation and allow any affected person to appear before the Board at a hearing.

1994 cM‑26.1 s120

No general agreement on proposed annexation

121   If the initiating municipal authority wishes the annexation to proceed and the Municipal Government Board is not satisfied that the affected municipal authorities or the public are in general agreement with the annexation, the Board

                               (a)    must notify the Minister and all the local authorities that it considers would be affected by the annexation, and anyone else the Board considers should be notified, that there is not general agreement with the proposed annexation,

                              (b)    may investigate, analyze and make findings of fact about the annexation, including the probable effect on local authorities and on the residents of an area, and

                               (c)    must conduct one or more hearings in respect of the annexation and allow any affected person to appear before the Board at a hearing.

1994 cM‑26.1 s121

Notice of hearing and costs

122(1)  The Municipal Government Board must publish a notice of a hearing under section 120(3) or 121 at least once a week for 2 consecutive weeks in a newspaper or other publication circulating in the affected area, the 2nd notice being not less than 6 days before the hearing.

(2)  The Municipal Government Board may determine the costs of and incidental to a hearing and decide by whom and to whom the costs are to be paid.

(3)  Section 502 applies to a decision of the Board relating to costs under this section.

1994 cM‑26.1 s122

Boards report

123   After one or more hearings under section 120(3) or 121 have been held and after considering the reports and representations made to it and the principles, standards and criteria on annexation established under section 76, the Board must prepare a written report of its findings and recommendations and send it to the Minister.

1994 cM‑26.1 s123

Contents of report

124(1)  A report by the Municipal Government Board to the Minister under this Division must set out

                               (a)    a recommendation on whether land should be annexed to the initiating municipal authority or other municipal authority;

                              (b)    if it is recommending annexation, a description of the land, whether there should be revenue sharing and any terms, conditions and other things the Board considers necessary or desirable to implement the annexation.

(2)  If the Board does not recommend that land be annexed in its report, the Board must provide the report to all local authorities that it considers would be affected by the annexation.

1994 cM‑26.1 s124

Annexation order

125   The Lieutenant Governor in Council, after considering the report of the Board, may by order annex land from a municipal authority to another municipal authority.

1994 cM‑26.1 s125;1996 c30 s5

Annexation order without report

126   Despite sections 116 to 125, the Lieutenant Governor in Council, on the recommendation of the Minister, may by order annex land to a municipal authority.

1994 cM‑26.1 s126;1996 c30 s6

Contents of order

127   An order to annex land to a municipal authority may

                               (a)    require a municipal authority to pay compensation to another municipal authority in an amount set out in the order or to be determined by means specified in the order, including arbitration under the Arbitration Act,

                              (b)    dissolve a municipal authority as a result of the annexation, and

                               (c)    deal with any of the matters referred to in section 89.

1994 cM‑26.1 s127

Public utilities

127.1(1)  In this section, “utility agreement” means an agreement approved by the Alberta Utilities Commission in which a municipality grants a right to a person to provide a public utility in all or part of the municipality.

(2)  An annexation of land does not affect any right under a utility agreement to provide a public utility on the annexed land unless the annexation order provides otherwise.

(3)  This section does not apply to a right to provide a natural gas service if the right is subject to section 23 of the Gas Distribution Act.

RSA 2000 cM‑26 s127.1; 2007 cA‑37.2 s82(17)

Annexation refused

128   If an application for an annexation of land is refused, the Minister must notify the initiating municipal authority of the refusal and the initiating municipal authority may not make another annexation application concerning the same land for a period of one year after it receives notice of the refusal.

1994 cM‑26.1 s128

Division 7
Dissolution

Application

129   This Division does not apply to the dissolution of a municipality as a result of an annexation.

1994 cM‑26.1 s129

Viability review

130(1)  The Minister must, before a municipality is dissolved,

                               (a)    undertake a viability review, and

                              (b)    after completing the viability review, hold a vote of the electors of the municipality on the proposed dissolution.

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

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

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

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

(3)  A viability review must be conducted in a manner determined by the Minister.

(4)  If the Minister receives a request in accordance with subsection (2)(a) or a sufficient petition in accordance with subsection (2)(b) and in the Minister’s opinion a process other than a viability review is more appropriate, the Minister may require that that process be undertaken instead of undertaking a viability review.

RSA 2000 cM‑26 s130;2013 c9 s2

Completion of viability review

130.1   After completing a viability review, the Minister may

                               (a)    by order direct the council or the chief administrative officer to take any actions, based on the results of the viability review, that the Minister considers appropriate to ensure the viability of the municipality, or

                              (b)    hold a vote of the electors of the municipality on whether the municipality should

                                        (i)    be dissolved, or

                                      (ii)    not be dissolved, but be required to take any actions, based on the results of the viability review, that the Minister considers appropriate to ensure the viability of the municipality.

2013 c9 s2

Vote

130.2(1)  A vote held under section 130.1(b) must be conducted in accordance with the Local Authorities Election Act as modified by directions given by the Minister.

(2)  If the electors vote that the municipality should be dissolved, the Minister must recommend to the Lieutenant Governor in Council that the municipality be dissolved in accordance with section 133. 

(3)  If the electors vote that the municipality should not be dissolved, the Minister must by order direct the council or the chief administrative officer to take the actions referred to in section 130.1(b)(ii).

2013 c9 s2

Dismissal

130.3   If an order of the Minister under section 130.1(a) or 130.2(3) is not carried out to the satisfaction of the Minister, the Minister may dismiss the council or any member of it or the chief administrative officer of the municipality, and section 574(3) to (6) apply in respect of the dismissal.

2013 c9 s2

131 and 132   Repealed 2013 c9 s3.

Dissolution order

133(1)  The Lieutenant Governor in Council, on the recommendation of the Minister, may by order dissolve a municipality.

(2)  A dissolution order

                               (a)    must direct that all or part of the land in the dissolved municipality becomes part of another municipal authority,

                              (b)    may deal with any of the matters referred to in section 89, and

                               (c)    may appoint a liquidator and specify the liquidator’s powers, duties and functions.

1994 cM‑26.1 s133;1995 c24 s19

Tax

134   If the liabilities of the dissolved municipality exceed its assets, the Lieutenant Governor in Council may authorize the successor of the dissolved municipality to impose an additional tax under Part 10 on property located in the area of the dissolved municipality to pay for those excess liabilities.

1994 cM‑26.1 s134;1998 c24 s5

Transitional

134.1(1)  In this section, “amending Act” means the Municipal Government Amendment Act, 2013.

(2)  A dissolution study that was commenced, but not completed, before the coming into force of the amending Act may, as determined by the Minister, be continued

                               (a)    as a dissolution study under and in conformity with this Act as it read before the coming into force of the amending Act, or

                              (b)    as a viability review under and in conformity with this Act as it reads after the coming into force of the amending Act.

2013 c9 s4

Division 8
General Provisions

Effect of certain orders

135(1)  When an order under this Part has the effect of including or placing an area of land that was in one municipal authority, called in this section the “old municipal authority”, in another municipal authority, called in this section the “new municipal authority”, as a result of the formation, annexation, amalgamation or dissolution of a municipal authority, then, unless the order provides otherwise,

                               (a)    the new municipal authority becomes the successor of the old municipal authority with respect to that area of land and the old municipal authority ceases to have any jurisdiction with respect to that area of land,

                           (a.1)    all taxes due to the old municipal authority are deemed to be arrears of taxes due to the new municipal authority and may be collected and dealt with by the new municipal authority as if it had imposed the taxes,

                           (a.2)    all rights of action and actions by or against the old municipal authority that relate to that area of land become rights of action and actions by or against the new municipal authority and cease to be rights of action and actions by or against the old municipal authority,

                              (b)    all the assets, liabilities, rights, duties, functions and obligations of the old municipal authority that relate to that area of land automatically pass to the new municipal authority and cease to be those of the old municipal authority,

                               (c)    if at the time of the notice under section 103 or 116, any land or any portion of it is designated or required to be provided as a public utility lot, environmental reserve, municipal reserve or municipal and school reserve under a former Act as defined in Part 17, the ownership of the land becomes vested in the new municipal authority in place of the old municipal authority, and

                              (d)    bylaws and resolutions of the old municipal authority that apply specifically to the area of land continue to apply to it until repealed or others are made in their place by the new municipal authority.

(2)  If the land referred to in subsection (1)(c) is sold or money instead of land is received by the old municipal authority after the notice under section 103 or 116 is received, the proceeds of the sale or the money received must be paid to the new municipal authority.

(3)  The new municipal authority may only use the proceeds of the sale or the money received for purposes for which the old municipal authority could have used it.

(4)  The Lieutenant Governor in Council may

                               (a)    authorize the council of the new municipal authority to impose an additional tax under Part 10 on the area of land to meet obligations under a borrowing made by the old municipal authority in respect of that area of land, or

                              (b)    make any provision necessary to protect any rights that any person has in relation to the area of land.

(4.1)  The Minister may direct the transfer of assets and liabilities from one municipal authority to another.

(5)  This section does not abrogate or affect agreements described in section 30 or 45.

1994 cM‑26.1 s135;1995 c24 s20;1996 c30 s8;1998 c24 s6

Power to effectuate transfer of land and other property

136   Where an order under this Division requires the ownership of land or other property to be transferred to a municipal authority, the Minister may do whatever is necessary to give effect to section 135(1) or a direction under section 135(4.1).

1994 cM‑26.1 s136

Transitional and other matters

137(1)  An order of formation, change of status, amalgamation, annexation or dissolution may, in respect of any municipal authority affected by the order, contain provisions dealing with the following:

                               (a)    assessment and taxation;

                              (b)    property;

                               (c)    employees;

                              (d)    any matter required to properly effect or deal with the formation, change of status, amalgamation, annexation or dissolution, whether transitional or otherwise;

                               (e)    the application, addition, change or substitution of this or another enactment to give effect to the order.

(2)  The provisions referred to in subsection (1) may deal with rights, obligations, liabilities, assets and any other thing that the Lieutenant Governor in Council considers is appropriate to be dealt with in the order and may operate despite a collective agreement.

(3)  The Lieutenant Governor in Council may amend or repeal a provision referred to in subsection (1) that is contained in an order of formation, change of status, amalgamation, annexation or dissolution without having to comply with the requirements for passing the original order.

1994 cM‑26.1 s137

Retroactivity of orders

138(1)  An order of the Lieutenant Governor in Council under this Part may provide

                               (a)    for the retroactive application of the order or any of its provisions, and

                              (b)    that the order or any of its provisions come into force on different dates.

(2)  An order or any of its provisions may only be made retroactive to a date in the year immediately before the calendar year in which the order is made.

(3)  Any error in any order made under this Part may be corrected by subsequent order, and the correcting order may be made effective as of the date of the original order or on some other later date that is specified in the order.

1994 cM‑26.1 s138

Orders published

139(1)  An order of the Lieutenant Governor in Council or the Minister made under this Part must be published in The Alberta Gazette.

(2)  Publication of an order of the Lieutenant Governor in Council or the Minister made under this Part is conclusive proof of the fulfilment of any conditions precedent to the order.

1994 cM‑26.1 s139

Regulations Act

140   The Regulations Act does not apply to an order of the Lieutenant Governor in Council or the Minister made under this Part.

1994 cM‑26.1 s140

Location of boundaries

141(1)  In this section,

                               (a)    “survey” means a survey made under the Surveys Act or the Canada Lands Surveys Act (Canada);

                              (b)    “surveyed land” means land that has been surveyed under the Surveys Act or the Canada Lands Surveys Act (Canada).

(2)  Where the boundary of a municipality is described by reference to the boundary of a township or section of surveyed land along which a road allowance runs, the boundary is the side of the road allowance on which monuments or posts are placed under a survey, except in the case of correction lines or where the description otherwise specifies.

(3)  In the case of correction lines, the boundary is the south side of the road allowance.

(4)  Where a road is the boundary of a municipality and land is acquired to widen the road, the land acquired automatically falls within that boundary.

(5)  A road allowance between an Indian reserve and a municipality is in the municipality despite anything to the contrary in this section.

(6)  Where a boundary of a municipality is described by reference to a river, the boundary is the right bank of the river facing downstream unless the description otherwise specifies.

1994 cM‑26.1 s141

Part 5
Councils, Councillors and
Council Committees

Division 1
Councils and Council Committees

Councils as governing bodies

142(1)  Each municipality is governed by a council.

(2)  A council is a continuing body.

1994 cM‑26.1 s142

Number of councillors for municipalities

143(1)  A council consists of the number of councillors provided for under this section, one of whom is the chief elected official, but in no case may a council consist of fewer than 3 councillors.

(2)  The council of a city or town consists of 7 councillors unless the council passes a bylaw specifying a higher or lower odd number.

(3)  The council of a village or summer village consists of 3 councillors unless the council passes a bylaw specifying a higher odd number.

(4)  The council of a municipal district or specialized municipality consists of the number of councillors specified in the order forming it unless the council passes a bylaw specifying a higher or lower odd number.

(5)  The council of any other type of municipality consists of the number of councillors provided for it by or under the enactment establishing it.

1994 cM‑26.1 s143

Bylaw changing number of councillors

144(1)  A bylaw passed under section 143 must be passed at least 180 days before the general election at which it is to take effect.

(2)  If a bylaw is passed less than 180 days before the next general election, it takes effect at the 2nd general election after the date on which it is passed.

(3)   A bylaw passed under section 143 must be advertised.

1994 cM‑26.1 s144

Bylaws - council and council committees

145   A council may pass bylaws in relation to the following:

                               (a)    the establishment and functions of council committees and other bodies;

                              (b)    the procedure and conduct of council, council committees and other bodies established by the council, the conduct of councillors and the conduct of members of council committees and other bodies established by the council.

1994 cM‑26.1 s145

Composition of council committees

146   A council committee may consist

                               (a)    entirely of councillors,

                              (b)    of a combination of councillors and other persons, or

                               (c)    subject to section 154(2), entirely of persons who are not councillors.

1994 cM‑26.1 s146

Division 2
Elections, Appointments and
Ward System

Election of councillors

147(1)  Subject to Division 5, councillors other than a chief elected official are to be elected in accordance with the Local Authorities Election Act.

(2)  The election is to be by a vote of the electors of the whole municipality unless the municipality is divided into wards, in which case section 148 applies.

1994 cM‑26.1 s147

Division of municipality into wards

148(1)  Unless otherwise provided for in a bylaw under this section, when a municipality is divided into wards,

                               (a)    only an elector who is resident in the ward may vote for a councillor in that ward, and

                              (b)    councillors are elected for each ward.

(2)  A council may by bylaw

                               (a)    divide the municipality into wards and establish their boundaries,

                              (b)    in the case of wards established for a municipal district or a specialized municipality, change the number of wards and their boundaries,

                               (c)    give each ward established or changed a name or number, or both,

                              (d)    state the number of councillors to be elected for each ward established or changed, and

                               (e)    in the case of any municipality, including a municipal district or specialized municipality, eliminate the wards.

(3)  A council may by bylaw provide for councillors that

                               (a)    are in addition to the councillors elected for each ward,

                              (b)    are elected by a vote of the electors of the whole municipality, and

                               (c)    are councillors for the whole municipality, not a ward.

(4)  A council may by bylaw provide that all councillors

                               (a)    are nominated by ward,

                              (b)    are elected by a vote of the electors of the whole municipality, and

                               (c)    are councillors for the whole municipality, not a ward.

(5)  A council may by bylaw provide that all councillors

                               (a)    are nominated by ward,

                              (b)    are elected by a vote of the electors of the whole municipality, and

                               (c)    are councillors for the ward in which they were nominated.

1994 cM‑26.1 s148

Passing bylaw

149(1)  A bylaw under section 148 must be passed at least 180 days before the general election at which it is to take effect.

(2)  If a bylaw is passed less than 180 days before the next general election, it takes effect at the 2nd general election after the date on which it is passed.

(3)  A bylaw passed under section 148 must be advertised.

1994 cM‑26.1 s149

Election or appointment of chief elected official

150(1)  The chief elected official of a city or town is to be elected by a vote of the electors of the municipality unless the council passes a bylaw

                               (a)    requiring council to appoint the chief elected official from among the councillors,

                              (b)    specifying when the appointment is to start, and

                               (c)    specifying the term of the appointment.

(2)  The chief elected official of a village, summer village or municipal district is to be appointed by council from among the councillors unless the council passes a bylaw providing that the official is to be elected by a vote of the electors of the municipality.

(3)  The chief elected official of a specialized municipality is to be elected under subsection (1) or appointed under subsection (2) as specified in the order that forms the specialized municipality.

(4)  If a chief elected official is to be elected by a vote of the electors of the municipality, the Local Authorities Election Act applies to the election.

1994 cM‑26.1 s150

Passing bylaw

151(1)  A bylaw under section 150 must be passed at least 180 days before the general election at which it is to take effect.

(2)  If a bylaw is passed less than 180 days before the next general election, it takes effect at the 2nd general election after the date on which it is passed.

(3)  A bylaw passed under section 150 must be advertised.

1994 cM‑26.1 s151

Deputy and acting chief elected officials

152(1)  A council must appoint one or more councillors as deputy chief elected official so that

                               (a)    only one councillor will hold that office at any one time, and

                              (b)    the office will be filled at all times.

(2)  A deputy chief elected official must act as the chief elected official

                               (a)    when the chief elected official is unable to perform the duties of the chief elected official, or

                              (b)    if the office of chief elected official is vacant.

(3)  A council may appoint a councillor as an acting chief elected official to act as the chief elected official

                               (a)    if both the chief elected official and the deputy chief elected official are unable to perform the duties of the chief elected official, or

                              (b)    if both the office of chief elected official and the office of deputy chief elected official are vacant.

1994 cM‑26.1 s152

Division 3
Duties, Titles and Oaths of Councillors

General duties of councillors

153   Councillors have the following duties:

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

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

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

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

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

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

1994 cM‑26.1 s153

General duties of chief elected official

154(1)  A chief elected official, in addition to performing the duties of a councillor, must

                               (a)    preside when in attendance at a council meeting unless a bylaw provides that another councillor or other person is to preside, and

                              (b)    perform any other duty imposed on a chief elected official by this or any other enactment or bylaw.

(2)  The chief elected official is a member of all council committees and all bodies to which council has the right to appoint members under this Act, unless the council provides otherwise.

(3)  Despite subsection (2), the chief elected official may be a member of a board, commission, subdivision authority or development authority established under Part 17 only if the chief elected official is appointed in the chief elected official’s personal name.

1994 cM-26.1 s154;1995 c24 s21

Titles of chief elected official and other councillors

155   A councillor is to have the title “councillor” and a chief elected official that of “chief elected official” unless the council directs that another title appropriate to the office be used.

1994 cM‑26.1 s155

Taking of oath

156   A councillor, a chief elected official and a deputy and acting chief elected official may not carry out any power, duty or function until that person has taken the official oath prescribed by the Oaths of Office Act.

1994 cM‑26.1 s156

Division 4
Term of Office

Local Authorities Election Act

157   The term of office of councillors is governed by the Local Authorities Election Act.

1994 cM‑26.1 s157

Extension of term

158(1)  If the first election of a newly formed municipality, whether formed under this or another enactment, is less than 18 months before the date set by the Local Authorities Election Act for the next general election, the Minister may order that the next general election not take place.

(2)  If the Minister makes an order under subsection (1), the terms of the offices are to continue until immediately before the beginning of the organizational meeting following the next general election.

1994 cM‑26.1 s158

Appointed chief elected officials

159(1)  A chief elected official who is to be appointed under section 150 must be appointed at each organizational meeting of the council, unless otherwise provided by bylaw.

(2)  The term of office of an appointed chief elected official starts immediately on appointment and ends on the appointment of the next chief elected official.

(3)  The term of office of an appointed chief elected official may not extend beyond the term of office of that person as councillor.

1994 cM‑26.1 s159

Division 5
Vacancies and Quorum

Positions unfilled at general election

160(1)  If at a general election persons are not elected to fill all the offices on council, the Minister may

                               (a)    fill the vacancies by appointing persons as councillors,

                              (b)    if there is no quorum, order that the councillors who have been elected constitute a quorum,

                               (c)    if there is no quorum, order that the remaining councillors constitute a quorum and appoint an official administrator for the purposes of supervision under section 575, or

                              (d)    appoint an official administrator who has all the powers and duties of the council.

(2)  Persons appointed under subsection (1)(a) hold office until the vacancies are filled by a by‑election.

(3)  If council is unable to or does not within a reasonable time hold a by‑election to fill a vacancy referred to in subsection (1), the Minister may by order direct that the chief administrative officer conduct a by‑election to fill the vacancy.

1994 cM‑26.1 s160

Resignation

161(1)  The resignation of a councillor must be in writing and given to the chief administrative officer.

(2)  A chief elected official appointed by council who resigns the office of chief elected official remains on the council as a councillor.

(3)  The resignation is effective on the date it is received by the chief administrative officer even if a later date is set out in the resignation.

(4)  The chief administrative officer must report the resignation at the first council meeting after receiving the resignation.

1994 cM‑26.1 s161

Vacancy in position of councillor

162   A council must hold a by‑election to fill a vacancy on council unless

                               (a)    the vacancy occurs in the 6 months before a general election, or

                              (b)    the council consists of 6 or more councillors and the vacancy occurs

                                        (i)    in the 18 months before a general election and there is only one vacancy, or

                                      (ii)    in the 12 months before a general election and the number of councillors remaining is at least one more than the majority of the number of councillors comprising the council under section 143.

1994 cM‑26.1 s162

Chief elected official (elected) vacancy

163   If the chief elected official is elected by a vote of the electors of the whole municipality and the office becomes vacant, the vacancy must be filled

                               (a)    if on the date the vacancy occurs there are 12 months or more before a general election, by a by‑election, or

                              (b)    if on the date the vacancy occurs there are less than 12 months before a general election, either by a by‑election or by council appointing at the next council meeting one or more councillors as chief elected official so that

                                        (i)    only one councillor holds that office at any one time, and

                                      (ii)    the office is filled all the time.

1994 cM‑26.1 s163

Chief elected official (appointed) vacancy

164   If, under section 150, the chief elected official is appointed by council from among the councillors and the office becomes vacant, council must at the next council meeting appoint one or more councillors as chief elected official so that

                               (a)    only one councillor holds that office at any one time, and

                              (b)    the office is filled all the time.

1994 cM‑26.1 s164

Election day

165   Unless a council sets an earlier date, election day for a by‑election under section 162 or 163 is 90 days after the vacancy occurs.

1994 cM‑26.1 s165

Minister orders by-election

166   If a vacancy must be filled by by‑election under section 162 or 163 and a by‑election is not held within 90 days after the vacancy occurs, the Minister may by order

                               (a)    set another date for the by‑election;

                              (b)    extend the time for filling that vacancy to the next general election;

                               (c)    reduce the quorum for council;

                              (d)    direct the chief administrative officer to conduct the by‑election;

                               (e)    take any other action the Minister considers necessary.

1994 cM‑26.1 s166;1998 c24 s7

Quorum

167(1)  Except as provided in this or another enactment, the quorum of a council is

                               (a)    the majority of all the councillors that comprise the council under section 143, or

                              (b)    if there is a vacancy on the council and the council is not required to hold a by‑election under section 162 or 163, the majority of the remaining councillors that comprise the council under section 143.

(2)  For the purposes of quorum, a councillor is deemed to be absent for a vote if, under this or any other enactment,

                               (a)    the councillor is required to abstain from the vote, or

                              (b)    the councillor is permitted to abstain from the vote and does abstain.

1994 cM‑26.1 s167

No quorum

168(1)  The Minister may make an order described in subsection (2) in the following situations:

                               (a)    vacancies on council through resignations or disqualifications have reduced the number of councillors to less than a quorum;

                              (b)    the number of councillors able to attend a council meeting is less than a quorum;

                               (c)    councillors are required to abstain from voting on a matter or are permitted to abstain from voting on a matter and have decided to abstain and the number of remaining councillors able to vote is less than a quorum.

(2)  If subsection (1) applies, the Minister may

                               (a)    order that the remaining councillors constitute a quorum,

                              (b)    order that the remaining councillors constitute a quorum and appoint an official administrator for the purposes of supervision under section 575, or

                               (c)    appoint an official administrator who has all the powers and duties of the council.

(3)  In a situation described in subsection (1)(c), the Minister may, as an alternative to the options in subsection (2),

                               (a)    order that all councillors may vote on the matter if otherwise eligible, or

                              (b)    direct the chief administrative officer to conduct a vote of the electors on the matter with directions respecting the date of the vote of the electors, the question to be voted on by the electors and procedural matters.

(4)  The council must comply with the result of the vote of the electors held under subsection (3)(b).

(5)  A councillor is not disqualified for having voted on a matter

                               (a)    in accordance with the Minister’s order under subsection (3)(a), or

                              (b)    for the purpose of complying with the results of a vote conducted under subsection (3)(b).

1994 cM‑26.1 s168

Division 6
Pecuniary Interest of Councillors

Definitions

169   In this Division,

                               (a)    “corporation”, “director”, “distributing corporation”,  “officer”, “shareholder”, “voting rights” and “voting shares” have the meanings given to them in the Business Corporations Act;

                              (b)    “councillor’s family” means the councillor’s spouse or adult interdependent partner, the councillor’s children, the parents of the councillor and the parents of the councillor’s spouse or adult interdependent partner;

                               (c)    “spouse” means the husband or wife of a married person but does not include a spouse who is living separate and apart from the person if the person and spouse have separated pursuant to a written separation agreement or if their support obligations and family property have been dealt with by a court order.

RSA 2000 cM‑26 s169;2002 cA‑4.5 s60

Pecuniary interest

170(1)  Subject to subsection (3), a councillor has a pecuniary interest in a matter if

                               (a)    the matter could monetarily affect the councillor or an employer of the councillor, or

                              (b)    the councillor knows or should know that the matter could monetarily affect the councillor’s family.

(2)  For the purposes of subsection (1), a person is monetarily affected by a matter if the matter monetarily affects

                               (a)    the person directly,

                              (b)    a corporation, other than a distributing corporation, in which the person is a shareholder, director or officer,

                               (c)    a distributing corporation in which the person beneficially owns voting shares carrying at least 10% of the voting rights attached to the voting shares of the corporation or of which the person is a director or officer, or

                              (d)    a partnership or firm of which the person is a member.

(3)  A councillor does not have a pecuniary interest by reason only of any interest

                               (a)    that the councillor, an employer of the councillor or a member of the councillor’s family may have as an elector, taxpayer or utility customer of the municipality,

                              (b)    that the councillor or a member of the councillor’s family may have by reason of being appointed by the council as a director of a company incorporated for the purpose of carrying on business for and on behalf of the municipality or by reason of being appointed as the representative of the council on another body,

                               (c)    that the councillor or member of the councillor’s family may have with respect to any allowance, honorarium, remuneration or benefit to which the councillor or member of the councillor’s family may be entitled by being appointed by the council to a position described in clause (b),

                              (d)    that the councillor may have with respect to any allowance, honorarium, remuneration or benefit to which the councillor may be entitled by being a councillor,

                               (e)    that the councillor or a member of the councillor’s family may have by being employed by the Government of Canada, the Government of Alberta or a federal or provincial Crown corporation or agency, except with respect to a matter directly affecting the department, corporation or agency of which the councillor or family member is an employee,

                               (f)    that a member of the councillor’s family may have by having an employer, other than the municipality, that is monetarily affected by a decision of the municipality,

                               (g)    that the councillor or a member of the councillor’s family may have by being a member or director of a non‑profit organization as defined in section 241(f) or a service club,

                              (h)    that the councillor or member of the councillor’s family may have

                                        (i)    by being appointed as the volunteer chief or other volunteer officer of a fire or ambulance service or emergency measures organization or other volunteer organization or service, or

                                      (ii)    by reason of remuneration received as a volunteer member of any of those voluntary organizations or services,

                               (i)    of the councillor, an employer of the councillor or a member of the councillor’s family that is held in common with the majority of electors of the municipality or, if the matter affects only part of the municipality, with the majority of electors in that part,

                               (j)    that is so remote or insignificant that it cannot reasonably be regarded as likely to influence the councillor, or

                              (k)    that a councillor may have by discussing or voting on a bylaw that applies to businesses or business activities when the councillor, an employer of the councillor or a member of the councillor’s family has an interest in a business, unless the only business affected by the bylaw is the business of the councillor, employer of the councillor or the councillor’s family.

(4)  Subsection (3)(g) and (h) do not apply to a councillor who is  an employee of an organization, club or service referred to in those clauses.

1994 cM‑26.1 s170;1995 c24 s22;1996 c30 s9

Bylaw requiring statement of disclosure

171   A council may by bylaw

                               (a)    require that each councillor file with a designated officer a statement of the name or names of

                                        (i)    the councillor’s family,

                                      (ii)    the employers of the councillor,

                                     (iii)    each corporation, other than a distributing corporation, in which the councillor is a shareholder, director or officer,

                                     (iv)    each distributing corporation in which the councillor beneficially owns voting shares carrying at least 10% of the voting rights attached to the voting shares of the corporation or of which the councillor is a director or officer, and

                                       (v)    each partnership or firm of which the councillor is a member,

                                  and

                              (b)    require the designated officer to compile a list of all the names reported on the statements filed with the officer and give a copy of the list to the employees of the municipality indicated in the bylaw.

1994 cM‑26.1 s171;1996 c30 s10

Disclosure of pecuniary interest

172(1)  When a councillor has a pecuniary interest in a matter before the council, a council committee or any other body to which the councillor is appointed as a representative of the council, the councillor must, if present,

                               (a)    disclose the general nature of the pecuniary interest prior to any discussion of the matter,

                              (b)    abstain from voting on any question relating to the matter,

                               (c)    subject to subsection (3), abstain from any discussion of the matter, and

                              (d)    subject to subsections (2) and (3), leave the room in which the meeting is being held until discussion and voting on the matter are concluded.

(2)  If the matter with respect to which the councillor has a pecuniary interest is the payment of an account for which funds have previously been committed, it is not necessary for the councillor to leave the room.

(3)  If the matter with respect to which the councillor has a pecuniary interest is a question on which, under this Act or another enactment, the councillor as a taxpayer, an elector or an owner has a right to be heard by the council,

                               (a)    it is not necessary for the councillor to leave the room, and

                              (b)    the councillor may exercise a right to be heard in the same manner as a person who is not a councillor.

(4)  If a councillor is temporarily absent from a meeting when a matter in which the councillor has a pecuniary interest arises, the councillor must immediately on returning to the meeting, or as soon as the councillor becomes aware that the matter has been considered, disclose the general nature of the councillor’s interest in the matter.

(5)  The abstention of a councillor under subsection (1) and the disclosure of a councillor’s interest under subsection (1) or (4) must be recorded in the minutes of the meeting.

(6)  If a councillor has disclosed a pecuniary interest at a council committee meeting and council considers a report of the committee in respect of which the councillor disclosed a pecuniary interest, the councillor must disclose the pecuniary interest at the council meeting and subsection (1) applies to the councillor.

1994 cM‑26.1 s172

Effect of pecuniary interest on agreements

173   No agreement with a municipality under which a councillor of the municipality has a pecuniary interest is binding on the municipality unless

                               (a)    the agreement is for work in an emergency,

                              (b)    the agreement is

                                        (i)    for the sale of goods, or

                                      (ii)    for the provision of services to the municipality or to persons contracting with the municipality

                                       at competitive prices by a dealer in those goods or services that is incidental to or in the ordinary course of the business,

                               (c)    the proposed agreement is approved by council before the agreement is signed by the municipality, or

                              (d)    the agreement was entered into before the term of the councillor started.

1994 cM‑26.1 s173;1996 c30 s11

Division 7
Disqualification of Councillors

Reasons for disqualification

174(1)  A councillor is disqualified from council if

                               (a)    when the councillor was nominated, the councillor was not eligible for nomination as a candidate under the Local Authorities Election Act;

                              (b)    the councillor ceases to be eligible for nomination as a candidate under the Local Authorities Election Act;

                           (b.1)    the councillor

                                        (i)    fails to file a disclosure statement as required under section 147.4 of the Local Authorities Election Act before the end of the late filing period provided under section 147.7 of the Local Authorities Election Act, and

                                      (ii)    has not been relieved from the obligation to file a disclosure statement by a court order under section 147.8 of the Local Authorities Election Act;

                               (c)    the councillor becomes a judge of a court or a member of the Senate or House of Commons of Canada or of the Legislative Assembly of Alberta;

                              (d)    the councillor is absent from all regular council meetings held during any period of 8 consecutive weeks, starting with the date that the first meeting is missed, unless subsection (2) applies;

                               (e)    the councillor is convicted

                                        (i)    of an offence punishable by imprisonment for 5 or more years, or

                                      (ii)    of an offence under section 123, 124 or 125 of the Criminal Code (Canada);

                               (f)    the councillor does not vote on a matter at a council meeting at which the councillor is present, unless the councillor is required or is permitted to abstain from voting under this or any other enactment;

                               (g)    the councillor contravenes section 172;

                              (h)    the councillor has a pecuniary interest in an agreement that is not binding on the municipality under section 173;

                               (i)    the councillor uses information obtained through being on council to gain a pecuniary benefit in respect of any matter;

                               (j)    the councillor becomes an employee of the municipality;

                              (k)    the councillor is liable to the municipality under section 249.

(2)  A councillor is not disqualified by being absent from regular council meetings under subsection (1)(d) if the absence is authorized by a resolution of council passed

                               (a)    at any time before the end of the last regular meeting of the council in the 8‑week period, or

                              (b)    if there is no other regular meeting of the council during the 8‑week period, at any time before the end of the next regular meeting of the council.

(3)  For the purposes of this section, a councillor is not considered to be absent from a council meeting if the councillor is absent on council business at the direction of council.

(4)  A councillor who is disqualified under this section is eligible to be elected at the next general election in the municipality if the person is eligible for nomination under the Local Authorities Election Act.

RSA 2000 cM‑26 s174;2009 c10 s3.1;2010 c9 s2

Division 8
Enforcement of Disqualification

Resignation on disqualification

175(1)  A councillor that is disqualified must resign immediately.

(2)  If a councillor does not resign immediately,

                               (a)    the council may apply to a judge of the Court of Queen’s Bench for

                                        (i)    an order determining whether the person was never qualified to be or has ceased to be qualified to remain a councillor, or

                                      (ii)    an order declaring the person to be disqualified from council,

                                  or

                              (b)    an elector who

                                        (i)    files an affidavit showing reasonable grounds for believing that a person never was or has ceased to be qualified as a councillor, and

                                      (ii)    pays into court the sum of $500 as security for costs,

                                       may apply to a judge of the Court of Queen’s Bench for an order declaring the person to be disqualified from council.

(3)  An application under this section may only be made within 3 years from the date the disqualification is alleged to have occurred.

(4)  An application under this section may be started or continued whether or not an election has been held between the time the disqualification is alleged to have occurred and the time the application is or was commenced and whether or not the person in respect of whom the application is being brought

                               (a)    resigns before or after the election,

                              (b)    was re‑elected in the election,

                               (c)    was not re‑elected or did not run in the election, or

                              (d)    has completed a term of office.

RSA 2000 cM‑26 s175;2009 c53 s119

Decision on disqualification application

176(1)  After hearing an application under this Division and any evidence, either oral or by affidavit, that is required, the judge may

                               (a)    declare the person to be disqualified and a position on council to be vacant,

                              (b)    declare the person able to remain a councillor, or

                               (c)    dismiss the application.

(2)  If a judge declares a person disqualified because information obtained through being on council was used to gain a pecuniary benefit, the judge may order the person to pay to the municipality a sum of damages determined by the Court.

1994 cM‑26.1 s176

Inadvertence or genuine error

177   A judge who hears an application under this Division and finds that the person is disqualified under section 174(1)(f), (h) or (i) may still dismiss the application if the judge is of the opinion that the disqualification arose inadvertently or by reason of a genuine error in judgment.

1994 cM‑26.1 s177

Appeal

178(1)  The decision of a judge under this Division may be appealed to the Court of Appeal.

(2)  A person who is declared disqualified under this Division and appeals that declaration remains disqualified until the appeal is finally determined.

(3)  If, on the final determination of the appeal, the disqualification is set aside,

                               (a)    the Court must reinstate the person as a councillor for any unexpired portion of the term of office for which the person was elected and require any person who has been elected to fill the balance of that term to vacate the office, and

                              (b)    the Court may order that any money paid to the municipality under section 176(2) be repaid.

(4)  If, on the final disposition of the appeal, the disqualification is set aside but the term of office for which the person was elected has expired, the person must not be reinstated but is eligible to be elected at the next election in the municipality if otherwise qualified.

1994 cM‑26.1 s178

Reimbursement of costs and expenses

179   The council may reimburse the person in respect of whom an application under this Division was made for any costs and expenses that the council considers reasonable, other than costs that have already been awarded to the person by the judge, if

                               (a)    the application is dismissed, or

                              (b)    an order is issued declaring the person able to remain a councillor.

1994 cM‑26.1 s179

Division 9
Council Proceedings
Requirements for Valid Action

Methods in which council may act

180(1)  A council may act only by resolution or bylaw.

(2)  Where a council or municipality is required or authorized under this or any other enactment or bylaw to do something by bylaw, it may only be done by bylaw.

(3)  Where a council is required or authorized under this or any other enactment or bylaw to do something by resolution or to do something without specifying that it be done by bylaw or resolution, it may be done by bylaw or resolution.

1994 cM‑26.1 s180

Requirements for valid bylaw or resolution

181(1)  A bylaw or resolution of council is not valid unless passed at a council meeting held in public at which there is a quorum present.

(2)  A resolution of a council committee is not valid unless passed at a meeting of that committee held in public at which there is a quorum present.

1994 cM‑26.1 s181

Voting

Restriction to one vote per person

182   A councillor has one vote each time a vote is held at a council meeting at which the councillor is present.

1994 cM‑26.1 s182

Requirement to vote and abstentions

183(1)  A councillor attending a council meeting must vote on a matter put to a vote at the meeting unless the councillor is required or permitted to abstain from voting under this or any other enactment.

(2)  The council must ensure that each abstention and the reasons for the abstention are recorded in the minutes of the meeting.

1994 cM‑26.1 s183

Abstention from voting on matter discussed at public hearing

184   When a public hearing on a proposed bylaw or resolution is held, a councillor

                               (a)    must abstain from voting on the bylaw or resolution if the councillor was absent from all of the public hearing, and

                              (b)    may abstain from voting on the bylaw or resolution if the councillor was only absent from a part of the public hearing.

1994 cM‑26.1 s184

Recording of votes

185(1)  Before a vote is taken by council, a councillor may request that the vote be recorded.

(2)  When a vote is recorded, the minutes must show the names of the councillors present and whether each councillor voted for or against the proposal or abstained.

1994 cM‑26.1 s185

Secret ballot

185.1(1)  Despite sections 185 and 197, at a meeting at which a council

                               (a)    establishes a council committee or other body under section 145, or

                              (b)    appoints a chief elected official under section 150,

a secret ballot must be held if requested by any councillor present at the meeting.

(2)  A vote by secret ballot under subsection (1) must be confirmed by a resolution of council.

1998 c24 s8

Tied vote

186   If there is an equal number of votes for and against a resolution or bylaw, the resolution or bylaw is defeated.

1994 cM‑26.1 s186

Passing a Bylaw

Bylaw readings

187(1)  Every proposed bylaw must have 3 distinct and separate readings.

(2)  Each councillor present at the meeting at which first reading is to take place must be given or have had the opportunity to review the full text of the proposed bylaw before the bylaw receives first reading.

(3)  Each councillor present at the meeting at which third reading is to take place must, before the proposed bylaw receives third reading, be given or have had the opportunity to review the full text of the proposed bylaw and of any amendments that were passed after first reading.

(4)  A proposed bylaw must not have more than 2 readings at a council meeting unless the councillors present unanimously agree to consider third reading.

(5)  Only the title or identifying number has to be read at each reading of the bylaw.

1994 cM‑26.1 s187

Rescission of previous bylaw readings

188   The previous readings of a proposed bylaw are rescinded if the proposed bylaw

                               (a)    does not receive third reading within 2 years after first reading, or

                              (b)    is defeated on second or third reading.

1994 cM‑26.1 s188

Passing of bylaw

189   A bylaw is passed when it receives third reading and it is signed in accordance with section 213.

1994 cM‑26.1 s189

Coming into force

190(1)  A bylaw comes into force at the beginning of the day that it is passed unless otherwise provided in this or any other enactment or in the bylaw.

(2)  If this or any other enactment requires a bylaw to be approved, the bylaw does not come into force until the approval is given.

(3)  No bylaw may come into force on a day before it is passed unless the enactment authorizing the passing of the bylaw specifically allows for the bylaw to come into force on a day before it is passed.

1994 cM‑26.1 s190

Amendment and repeal

191(1)  The power to pass a bylaw under this or any other enactment includes a power to amend or repeal the bylaw.

(2)  The amendment or repeal must be made in the same way as the original bylaw and is subject to the same consents or conditions or advertising requirements that apply to the passing of the original bylaw, unless this or any other enactment provides otherwise.

1994 cM‑26.1 s191

Meetings

Organizational meetings

192(1)  Except in a summer village, a council must hold an organizational meeting annually not later than 2 weeks after the 3rd Monday in October.

(2)  The council of a summer village must hold an organizational meeting annually not later than August 31.

1994 cM‑26.1 s192

Regular council meetings

193(1)  A council may decide at a council meeting at which all the councillors are present to hold regularly scheduled council meetings on specified dates, times and places.

(2)  Notice of regularly scheduled meetings need not be given.

(3)  If council changes the date, time or place of a regularly scheduled meeting, the municipality must give at least 24 hours’ notice of the change

                               (a)    to any councillors not present at the meeting at which the change was made, and

                              (b)    to the public.

1994 cM‑26.1 s193

Special council meetings

194(1)  The chief elected official

                               (a)    may call a special council meeting whenever the official considers it appropriate to do so, and

                              (b)    must call a special council meeting if the official receives a written request for the meeting, stating its purpose, from a majority of the councillors.

(2)  A special council meeting called under subsection (1)(b) must be held within 14 days after the date that the chief elected official receives the request or any shorter period provided for by bylaw.

(3)  The chief elected official calls a special council meeting by giving at least 24 hours’ notice in writing to each councillor and the public stating the purpose of the meeting and the date, time and place at which it is to be held.

(4)  A special council meeting may be held with less than 24 hours’ notice to all councillors and without notice to the public if at least 2/3 of the whole council agrees to this in writing before the beginning of the meeting.

(5)  No matter other than that stated in the notice calling the special council meeting may be transacted at the meeting unless the whole council is present at the meeting and the council agrees to deal with the matter in question.

1994 cM‑26.1 s194

Council committee meetings

195   The municipality must give at least 24 hours’ notice of a council committee meeting

                               (a)    to the members of the council committee, and

                              (b)    to the public.

1994 cM‑26.1 s195

Method of giving notice

196(1)  Notice of a council or council committee meeting is deemed to have been given to a councillor or member of a council committee if the notice is delivered to an adult person at the councillor’s or member’s home or place of business.

(2)  Notice of a council or council committee meeting to the public is sufficient if the notice is given in a manner specified by council.

1994 cM‑26.1 s196

Public presence at meetings

197(1)  Councils and council committees must conduct their meetings in public unless subsection (2) or (2.1) applies.

(2)  Councils and council committees may close all or part of their meetings to the public if a matter to be discussed is within one of the exceptions to disclosure in Division 2 of Part 1 of the Freedom of Information and Protection of Privacy Act.

(2.1)  A municipal planning commission, subdivision authority, development authority or subdivision and development appeal board established under Part 17 may deliberate and make its decisions in meetings closed to the public.

(3)  When a meeting is closed to the public, no resolution or bylaw may be passed at the meeting, except a resolution to revert to a meeting held in public.

1994 cM‑26.1 ss197,738;1995 c24 s23

Right of public to be present

198   Everyone has a right to be present at council meetings and council committee meetings conducted in public unless the person chairing the meeting expels a person for improper conduct.

1994 cM‑26.1 s198

Meeting through electronic communications

199(1)  A council meeting or council committee meeting may be conducted by means of electronic or other communication facilities if

                               (a)    notice is given to the public of the meeting, including the way in which it is to be conducted,

                              (b)    the facilities enable the public to watch or listen to the meeting at a place specified in that notice and a designated officer is in attendance at that place, and

                               (c)    the facilities enable all the meeting’s participants to watch or hear each other.

(2)  Councillors participating in a meeting held by means of a communication facility are deemed to be present at the meeting.

1994 cM‑26.1 s199

Power to require taking of oath

200   A council or council committee may require a person appearing before it or making any claim or submission to it to do so under oath.

1994 cM‑26.1 s200

Part 6
Municipal Organization
and Administration

Council’s principal role in municipal organization

201(1)  A council is responsible for

                               (a)    developing and evaluating the policies and programs of the municipality;

                              (b)    making sure that the powers, duties and functions of the municipality are appropriately carried out;

                               (c)    carrying out the powers, duties and functions expressly given to it under this or any other enactment.

(2)  A council must not exercise a power or function or perform a duty that is by this or another enactment or bylaw specifically assigned to the chief administrative officer or a designated officer.

1994 cM‑26.1 s201

Exercise of certain powers and duties

202(1)  Where

                               (a)    this or any other enactment or bylaw requires or authorizes a municipality to do something, but does not specify who in the municipality may do it, or

                              (b)    the municipality wishes to exercise its natural person powers,

the thing may be done or the natural person powers may be exercised by council or by the chief administrative officer, unless council specifies otherwise.

(2)  Only a council may pass bylaws.

1994 cM‑26.1 s202

Delegation by council

203(1)  A council may by bylaw delegate any of its powers, duties or functions under this or any other enactment or a bylaw to a council committee, the chief administrative officer or a designated officer, unless this or any other enactment or bylaw provides otherwise.

(2)  A council may not delegate

                               (a)    its power or duty to pass bylaws,

                              (b)    its power to make, suspend or revoke the appointment of a person to the position of chief administrative officer,

                               (c)    its power to adopt budgets under Part 8,

                              (d)    its power with respect to taxes under section 347, and

                               (e)    a duty to decide appeals imposed on it by this or another enactment or bylaw, whether generally or on a case by case basis, unless the delegation is to a council committee and authorized by bylaw.

(3)  The council when delegating a matter to a council committee, the chief administrative officer or a designated officer may authorize the committee or officer to further delegate the matter.

1994 cM‑26.1 s203

Municipal office

204   A council must name a place as its municipal office.

1994 cM‑26.1 s204

Establishment of chief administrative officer

205(1)  Every council must establish by bylaw a position of chief administrative officer.

(2)  Every council must appoint one or more persons to carry out the powers, duties and functions of the position of chief administrative officer.

(3)  If more than one person is appointed, the council must by bylaw determine how the powers, duties and functions of the position of chief administrative officer are to be carried out.

(4)  Council may give the position of chief administrative officer any title the council considers appropriate.

1994 cM‑26.1 s205

Performance evaluation

205.1   A council must provide the chief administrative officer with an annual written performance evaluation of the results the chief administrative officer has achieved with respect to fulfilling the chief administrative officer’s responsibilities under section 207.

1998 c24 s9

Appointment, suspension  and revocation

206(1)  The appointment of a person to the position of chief administrative officer may be made, suspended or revoked only if the majority of the whole council vote to do so.

(2)  The appointment of a person to the position of chief administrative officer may not be revoked or suspended unless the council notifies the officer, in accordance with subsection (3), that it is proposing to revoke or suspend the appointment and provides the officer with its reasons.

(3)  The notification and reasons must be in writing and be served personally on the officer or sent by regular mail to the last known address of the officer.

(4)  If requested by the officer, council must give the officer or the officer’s representative a reasonable opportunity to be heard before council.

(5)  A chief administrative officer whose appointment is revoked without cause is, subject to any written agreement between council and the officer, entitled to reasonable notice or to compensation instead of reasonable notice.

(6)  A chief administrative officer whose appointment is revoked with cause is, subject to any written agreement between council and the officer, not entitled to reasonable notice or to compensation instead of reasonable notice.

1994 cM‑26.1 s206;1995 c24 s24

Chief administrative officers responsibilities

207   The chief administrative officer

                               (a)    is the administrative head of the municipality;

                              (b)    ensures that the policies and programs of the municipality are implemented;

                               (c)    advises and informs the council on the operation and affairs of the municipality;

                              (d)    performs the duties and functions and exercises the powers assigned to a chief administrative officer by this and other enactments or assigned by council.

1994 cM‑26.1 s207

Performance of major administrative duties

208(1)  The chief administrative officer must ensure that

                               (a)    all minutes of council meetings are recorded in the English language, without note or comment;

                              (b)    the names of the councillors present at council meetings are recorded;

                               (c)    the minutes of each council meeting are given to council for adoption at a subsequent council meeting;

                              (d)    the bylaws and minutes of council meetings and all other records and documents of the municipality are kept safe;

                               (e)    the Minister is sent a list of the councillors and any other information the Minister requires within 5 days after the term of the councillors begins;

                               (f)    the corporate seal, if any, is kept in the custody of the chief administrative officer;

                               (g)    the revenues of the municipality are collected and controlled and receipts are issued in the manner directed by council;

                              (h)    all money belonging to or held by the municipality is deposited in a bank, credit union, loan corporation, treasury branch or trust corporation designated by council;

                               (i)    the accounts for authorized expenditures referred to in section 248 are paid;

                               (j)    accurate records and accounts are kept of the financial affairs of the municipality, including the things on which a municipality’s debt limit is based and the things included in the definition of debt for that municipality;

                              (k)    the actual revenues and expenditures of the municipality compared with the estimates in the operating or capital budget approved by council are reported to council as often as council directs;

                               (l)    money invested by the municipality is invested in accordance with section 250;

                             (m)    assessments, assessment rolls and tax rolls for the purposes of Parts 9 and 10 are prepared;

                              (n)    public auctions held to recover taxes are carried out in accordance with Part 10;

                              (o)    the council is advised in writing of its legislative responsibilities under this Act.

(2)  Subsection (1)(a) to (d) and (o) apply to the chief administrative officer in respect of council committees that are carrying out powers, duties or functions delegated to them by the council.

1994 cM‑26.1 s208;1998 c24 s10

Delegation by chief administrative officer

209   A chief administrative officer may delegate any of the chief administrative officer’s powers, duties or functions under this or any other enactment or bylaw to a designated officer or an employee of the municipality.

1994 cM‑26.1 s209

Designated officers

210(1)  A council may by bylaw establish one or more positions to carry out the powers, duties and functions of a designated officer under this or any other enactment or bylaw.

(2)  Council may give a position established under subsection (1) any title the council considers appropriate.

(3)  The bylaw must include which of the powers, duties and functions referred to in subsection (1) are to be exercised by each position.

(4)  Unless otherwise provided by bylaw, all designated officers are subject to the supervision of and accountable to the chief administrative officer.

(5)  A chief administrative officer may exercise all of the powers, duties and functions of a designated officer under this or any other enactment or bylaw if

                               (a)    no position of designated officer has been established by council,

                              (b)    the position of designated officer is vacant, or

                               (c)    this or any other enactment or bylaw refers to a designated officer and the power, duty, function or other thing relating to the designated officer has not been assigned to any designated officer by council.

1994 cM‑26.1 s210

Revocation

211(1)  A municipality may revoke with or without cause the appointment of a person to the position of a designated officer.

(2)  A designated officer whose appointment is revoked without cause is, subject to any written agreement between the municipality and the officer, entitled to reasonable notice or to compensation instead of reasonable notice.

(3)  A designated officer whose appointment is revoked with cause is, subject to any written agreement between the municipality and the officer, not entitled to reasonable notice or to compensation instead of reasonable notice.

1994 cM‑26.1 s211;1995 c24 s25

Delegation by designated officer

212   A designated officer may delegate any of the officer’s powers, duties or functions under this or any other enactment or bylaw to an employee of the municipality.

1994 cM‑26.1 s212

Fidelity bond

212.1(1)  Starting with the 1998 financial year, the council of each municipality must annually obtain a fidelity bond, or equivalent insurance, in an amount the council considers appropriate.

(2)  The fidelity bond or equivalent insurance must cover

                               (a)    the chief administrative officer of the municipality,

                              (b)    the designated officers of the municipality, and

                               (c)    other employees of the municipality

while carrying out duties relating to any money or security belonging to or held by the municipality.

1997 c19 s3

Signing or authorization of municipal documents

213(1)  Minutes of council meetings must be signed by

                               (a)    the person presiding at the meeting, and

                              (b)    a designated officer.

(2)  When council has delegated a power, duty or function to a council committee, the minutes of a council committee meeting that deal with the power, duty or function must be signed by

                               (a)    the person presiding at the meeting, and

                              (b)    a designated officer.

(3)  Bylaws must be signed by

                               (a)    the chief elected official, and

                              (b)    a designated officer.

(4)  Agreements and cheques and other negotiable instruments must be signed or authorized

                               (a)    by the chief elected official or by another person authorized by council to sign them, and

                              (b)    by a designated officer,

or by a designated officer acting alone if so authorized by council.

(5)  A signature may be printed, lithographed or otherwise reproduced if so authorized by council.

1994 cM‑26.1 s213

Destruction of records

214(1)  A council may authorize the destruction of the original bylaws and minutes of council meetings if the originals have been recorded on microfiche or on another system that will enable copies of the originals to be made.

(2)  A council may pass a bylaw respecting the destruction of other records and documents of the municipality.

(3)  A bylaw under subsection (2) must provide that if an individual’s personal information will be used by the municipality to make a decision that directly affects the individual, the municipality must retain the personal information for at least one year after using it so that the individual has a reasonable opportunity to obtain access to it.

1994 cM‑26.1 s214

Prohibition of certain agreements with employees

215(1)  An agreement made on or after January 1, 1995 between a municipality and an employee of a municipality in which the municipality is to provide a service or commodity to the employee is void.

(2)  This section does not apply to an agreement

                               (a)    in which the municipality provides a service or commodity that the municipality supplies to the public generally, or

                              (b)    respecting the employee’s employment.

1994 cM‑26.1 s215

Part 7
Public Participation

216   Repealed 1994 cM‑26.1 s738.

What information must a municipality provide

217(1), (2)  Repealed 1994 cM‑26.1 s738.

(3)  Despite Division 2 of Part 1 of the Freedom of Information and Protection of Privacy Act, the chief administrative officer must provide information on the salaries of councillors, the chief administrative officer and designated officers of the municipality.

(4), (5)  Repealed 1994 cM‑26.1 s738.

1994 cM‑26.1 ss217,738

218   Repealed 1994 cM‑26.1 s738.

Petitions

Rules for petitions

219   Sections 220 to 226 apply to all petitions to a council and the Minister under this Act, any other enactment or bylaw except to the extent that they are modified by this Act or any other enactment.

1994 cM‑26.1 s219

CAO duties

220   When the Minister receives a petition, the Minister must designate a person to carry out the duties of a chief administrative officer with respect to the petition.

1994 cM‑26.1 s220

Petition sufficiency requirements

221   A petition is sufficient if it meets the requirements of sections 222 to 226.

1994 cM‑26.1 s221

Who can petition

222   Unless otherwise provided in this or any other enactment, only electors of a municipality are eligible to be petitioners.

1994 cM‑26.1 s222

Number of petitioners

223(1)  A petition must be signed by the required number of petitioners.

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

                               (a)    in the case of a municipality other than a summer village, by electors of the municipality equal in number to at least 10% of the population, and

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

1994 cM‑26.1 s223

Other requirements for a petition

224(1)  A petition must consist of one or more pages, each of which must contain an identical statement of the purpose of the petition.

(2)  The petition must include, for each petitioner,

                               (a)    the printed surname and printed given names or initials of the petitioner,

                              (b)    the petitioner’s signature,

                               (c)    the street address of the petitioner or the legal description of the land on which the petitioner lives, and

                              (d)    the date on which the petitioner signs the petition.

(3)  Each signature must be witnessed by an adult person who must

                               (a)    sign opposite the signature of the petitioner, and

                              (b)    take an affidavit that to the best of the person’s knowledge the signatures witnessed are those of persons entitled to sign the petition.

(4)  The petition must have attached to it a signed statement of a person stating that

                               (a)    the person is the representative of the petitioners, and

                              (b)    the municipality may direct any inquiries about the petition to the representative.

1994 cM‑26.1 s224

Counting petitioners

225(1)  A petition must be filed with the chief administrative officer and the chief administrative officer is responsible for determining if the petition is sufficient.

(2)  No name may be added to or removed from a petition after it has been filed with the chief administrative officer.

(3)  In counting the number of petitioners on a petition there must be excluded the name of a person

                               (a)    whose signature is not witnessed,

                              (b)    whose signature appears on a page of the petition that does not have the same purpose statement that is contained on all the other pages of the petition,

                               (c)    whose printed name is not included or is incorrect,

                              (d)    whose street address or legal description of land is not included or is incorrect,

                               (e)    if the date when the person signed the petition is not stated,

                               (f)    when a petition is restricted to certain persons,

                                        (i)    who is not one of those persons, or

                                      (ii)    whose qualification as one of those persons is not, or is incorrectly, described or set out,

                                  or

                               (g)    who signed the petition more than 60 days before the date on which the petition was filed with the chief administrative officer.

(4)  If 5000 or more petitioners are necessary to make a petition sufficient, a chief administrative officer may use a random statistical sampling method with a 95% confidence level to determine the sufficiency of the petition, instead of counting and checking each petitioner.

1994 cM‑26.1 s225

Report on sufficiency of petition

226(1)  Within 30 days after the date on which a petition is filed, the chief administrative officer must make a declaration to the council or the Minister on whether the petition is sufficient or insufficient.

(2)  Repealed 1995 c24 s26.

(3)  If a petition is not sufficient, the council or the Minister is not required to take any notice of it.

1994 cM‑26.1 s226;1995 c24 s26

Meetings with the Public

Advertising

227   If council calls a meeting with the public, notice of it must be advertised and everyone is entitled to attend it.

1994 cM‑26.1 s227

Improper conduct

228   The person chairing a meeting with the public may expel a person from the meeting for improper conduct.

1994 cM‑26.1 s228

Petition for meeting

229   If a council receives a sufficient petition requesting that council call a meeting with the public, the council must call a meeting with the public to discuss the matters stated in the petition and the meeting must be held no later than 30 days after the chief administrative officer declares the petition to be sufficient.

1994 cM‑26.1 s229;1995 c24 s27

Public Hearings

When to hold public hearing

230(1)  When this or another enactment requires council to hold a public hearing on a proposed bylaw or resolution, the public hearing must be held, unless another enactment specifies otherwise,

                               (a)    before second reading of the bylaw, or

                              (b)    before council votes on the resolution.

(2)  If a public hearing is held on a proposed bylaw or resolution, council must conduct the public hearing during a regular or special council meeting.

(3)  A council may by bylaw establish procedures for public hearings.

(4)  In the public hearing, council

                               (a)    must hear any person, group of persons, or person representing them, who claims to be affected by the proposed bylaw or resolution and who has complied with the procedures outlined by the council, and

                              (b)    may hear any other person who wishes to make representations and whom the council agrees to hear.

(5)  After considering the representations made to it about a proposed bylaw or resolution at a public hearing and after considering any other matter it considers appropriate, the council may

                               (a)    pass the bylaw or resolution,

                              (b)    make any amendment to the bylaw or resolution it considers necessary and proceed to pass it without further advertisement or hearing, or

                               (c)    defeat the bylaw or resolution.

(6)  The minutes of the council meeting during which a public hearing is held must record the public hearing to the extent directed by the council.

1994 cM‑26.1 s230

Petitions for Vote of the Electors -
Advertised Bylaws and Resolutions

Petition for vote on advertised bylaws and resolutions

231(1)  Except for a bylaw under section 22 or a bylaw or resolution under Part 17, after a proposed bylaw or resolution that is required to be advertised under this or another enactment has been advertised, the electors may submit a petition for a vote of the electors to determine whether the proposed bylaw or resolution should be passed.

(2)  A separate petition must be filed with respect to each advertised bylaw or resolution even if a council advertises 2 or more bylaws or resolutions in a single advertisement.

(3)  A petition under this section for a vote of the electors on a proposed bylaw required to be advertised by Part 8 is not sufficient unless it is filed with the chief administrative officer within 15 days after the last date on which the proposed bylaw or resolution is advertised.

(4)  A petition under this section for a vote of the electors on a proposed bylaw or resolution required to be advertised by another Part of this Act or another enactment is not sufficient unless it is filed with the chief administrative officer within 60 days after the last date on which the proposed bylaw is advertised.

(5)  If a sufficient petition is received under this section, the council must either

                               (a)    decide not to proceed with the proposed bylaw or resolution, or

                              (b)    decide to proceed with the proposed bylaw or resolution and submit the bylaw or resolution to a vote of the electors within 90 days after the chief administrative officer declares the petition to be sufficient.

(6)  If a vote of the electors approves the proposed bylaw or resolution, the council must proceed to pass it.

(7)  If a vote of the electors does not approve the proposed bylaw, the council must not give the bylaw any further readings and any previous readings are rescinded.

(8)  If a vote of the electors does not approve the proposed resolution, the motion for the resolution is rescinded.

(9)  If a sufficient petition is not received, the council may pass the proposed bylaw or resolution.

1994 cM‑26.1 s231;1995 c24 s28;1998 c24 s11

Petitions for Vote of the Electors -
New Bylaws

Petition for bylaw

232(1)  Electors may petition for

                               (a)    a new bylaw, or

                              (b)    a bylaw to amend or repeal a bylaw or resolution

on any matter within the jurisdiction of the council under this or another enactment.

(2)  A petition requesting a new bylaw under Part 8, 9, 10 or 17 or an amendment or repeal of a bylaw or resolution made under Part 8, 9, 10 or 17 has no effect.

1994 cM‑26.1 s232;1995 c24 s29;1996 c30 s12

Councils duty on receiving certain petition

233(1)  Except to the extent provided for in section 234, this section does not apply to a petition under section 232 requesting an amendment or repeal of a bylaw that council was required to pass as a result of a vote of the electors.

(2)  A petition under section 232 requesting an amendment or repeal of a bylaw or resolution is not sufficient unless it is filed with the chief administrative officer within 60 days after the day on which that bylaw or resolution was passed.

(3)  Within 30 days after the day on which the chief administrative officer declares a petition submitted under section 232 to be sufficient, the council must give first reading to a bylaw dealing with the subject‑matter of the petition and any other related matters the council considers necessary.

(4)  If the bylaw is not required to be advertised under this or another enactment, the council must

                               (a)    within 30 days after the bylaw receiving first reading pass the bylaw, or

                              (b)    fix a date that is within 90 days after the bylaw receives first reading for a vote of the electors on the bylaw.

(5)  If the bylaw is required to be advertised under this or another enactment, the council must

                               (a)    ensure that the bylaw is advertised, or

                              (b)    fix a date that is within 90 days after the bylaw receives first reading for a vote of the electors on the bylaw.

(6)  If the bylaw is advertised and a sufficient petition is not received under section 231, the council must

                               (a)    pass the bylaw within 30 days after the relevant time period set out in section 231(3) or (4), or

                              (b)    fix a date that is within 90 days after the relevant time period set out in section 231(3) or (4) for a vote of the electors on the bylaw.

(7)  If the bylaw is advertised and a sufficient petition is received under section 231, the council must either

                               (a)    decide not to proceed with the proposed bylaw, or

                              (b)    decide to proceed with the proposed bylaw and submit the bylaw to a vote of the electors within 90 days after the chief administrative officer declares the petition to be sufficient.

1994 cM‑26.1 s233;1995 c24 s30

Petitions respecting public vote bylaws

234(1)  In this section, “public vote bylaw” means a bylaw that council was required to pass as a result of a vote of the electors.

(2)  A petition under section 232 requesting an amendment or repeal of a public vote bylaw has no effect unless one year has passed from the date that the public vote bylaw was passed.

(3)  If a council receives a sufficient petition under section 232 requesting an amendment or repeal of a public vote bylaw and only one to 3 years have passed from the date that the public vote bylaw was passed, the council must, within 30 days after the day on which the chief administrative officer declares the petition to be sufficient,

                               (a)    give first reading to a bylaw dealing with the subject‑matter of the petition and any other related matters the council considers necessary, and

                              (b)    fix a date that is within 90 days after the bylaw receives first reading for a vote of the electors on the bylaw.

(4)  If council receives a sufficient petition under section 232 requesting an amendment or repeal of a public vote bylaw and more than 3 years but less than 10 years have passed from the date that the public vote bylaw was passed,

                               (a)    the amendment or repeal must be treated as a bylaw that is required to be advertised, and

                              (b)    section 233(3), (5), (6) and (7) apply.

(5)  If council receives a sufficient petition under section 232 requesting an amendment or repeal of a public vote bylaw and 10 or more years have passed from the date that the public vote bylaw was passed, section 233(3) to (7) apply.

1994 cM‑26.1 s234;1995 c24 s31

Result of a vote on a question

235(1)  If a majority of electors voting on a bylaw under section 233 or 234 vote in favour of a proposed bylaw, the bylaw as submitted to the vote must be passed by council within 30 days after the date of the vote, without any alteration affecting its substance.

(2)  If a majority of electors voting oppose the proposed bylaw, council must not give the bylaw any further readings and all previous readings are rescinded.

1994 cM‑26.1 s235

Vote of the Electors ‑ General Provisions

Electors to vote on a question

236(1)  A council may provide for the submission of a question to be voted on by the electors on any matter over which the municipality has jurisdiction.

(2)  A vote of the electors under subsection (1) does not bind council.

1994 cM‑26.1 s236

Local Authorities Election Act

237   A vote of the electors under this Part must be conducted in accordance with the Local Authorities Election Act.

1994 cM‑26.1 s237

Delaying votes

238(1)  If a petition for a vote of the electors is filed with the chief administrative officer within 12 months before a general election and a vote of electors is to be conducted because of the petition, the council may direct that the vote be conducted at the general election.

(2)  A vote under subsection (1) must be conducted on the date of the general election whether or not a general election is conducted.

1994 cM‑26.1 s238;1995 c24 s32

One year moratorium on similar subject-matter

239   If a vote of the electors is conducted on a bylaw or resolution, the council may refuse to receive any further petition on the same or a similar subject filed within one year after the date of the vote.

1994 cM‑26.1 s239

Amendments or repeal of bylaws or resolutions
voted on by electors

240(1)  A bylaw or resolution that council was required to pass as a result of a vote of the electors may be amended or repealed only if

                               (a)    a vote of the electors is held on the proposed amendment or repeal and the majority of the electors voting vote in favour of the proposed amendment or repeal,

                              (b)    three years have passed from the date that the bylaw or resolution was passed and the proposed amendment or repeal is advertised, or

                               (c)    ten years have passed from the date that the bylaw or resolution was passed.

(2)  A bylaw or resolution that council was required to pass as a result of a vote of the electors may be amended if the amendment does not affect the substance of the bylaw or resolution.

1994 cM‑26.1 s240

Part 8
Financial Administration

Definitions

241   In this Part,

                               (a)    “borrowing” means the borrowing of money and includes

                                        (i)    borrowing to refinance, redeem or restructure existing debt,

                                      (ii)    a lease of capital property with a fixed term beyond 5 years or a fixed term of 5 years or less but with a right of renewal that would, if exercised, extend the original term beyond 5 years, and

                                     (iii)    an agreement to purchase capital property that creates an interest in the capital property to secure payment of the capital property’s purchase price if payment of the purchase price under the agreement exceeds 5 years;

                              (b)    “borrowing bylaw” means a bylaw referred to in section 251;

                               (c)    “capital property” means property that

                                        (i)    is used in the production or supply of goods and services or is used for a municipal purpose,

                                      (ii)    has a useful life extending beyond 12 months and is intended to be used on a continuing basis, and

                                     (iii)    is not intended for sale in the ordinary course of operations;

                              (d)    “controlled corporation” means a corporation controlled by a municipality;

                               (e)    “debt limit” means the debt limit for a municipality determined in accordance with the regulations under section 271;

                               (f)    “non‑profit organization” means

                                        (i)    a society, credit union or co‑operative established under a law of Canada or Alberta,

                                      (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 or Alberta for a purpose other than to make a profit.

1994 cM‑26.1 s241;1996 c30 s13;1998 c24 s12

Budgets

Adoption of operating budget

242(1)  Each council must adopt an operating budget for each calendar year.

(2)  A council may adopt an interim operating budget for part of a calendar year.

(3)  An interim operating budget for a part of a calendar year ceases to have any effect when the operating budget for that calendar year is adopted.

1994 cM‑26.1 s242

Contents of operating budget

243(1)  An operating budget must include the estimated amount of each of the following expenditures and transfers:

                               (a)    the amount needed to provide for the council’s policies and programs;

                              (b)    the amount needed to pay the debt obligations in respect of borrowings made to acquire, construct, remove or improve capital property;

                               (c)    the amount needed to meet the requisitions or other amounts that the municipality is required to pay under an enactment;

                              (d)    if necessary, the amount needed to provide for a depreciation or depletion allowance, or both, for its municipal public utilities as defined in section 28;

                               (e)    the amount to be transferred to reserves;

                               (f)    the amount to be transferred to the capital budget;

                               (g)    the amount needed to recover any deficiency as required under section 244.

(2)  An operating budget must include the estimated amount of each of the following sources of revenue and transfers:

                               (a)    property tax;

                              (b)    business tax;

                               (c)    business revitalization zone tax;

                           (c.1)    community revitalization levy;

                              (d)    special tax;

                               (e)    well drilling equipment tax;

                               (f)    local improvement tax;

                            (f.1)    community aggregate payment levy;

                               (g)    grants;

                              (h)    transfers from the municipality’s accumulated surplus funds or reserves;

                               (i)    any other source.

(3)  The estimated revenue and transfers under subsection (2) must be at least sufficient to pay the estimated expenditures and transfers under subsection (1).

(4)  The Minister may make regulations respecting budgets and that define terms used in this section that are not defined in section 241.

RSA 2000 cM‑26 s243;2005 c14 s3

Deficiency

244(1)  If the total revenues and transfers of a municipality over a 3‑year period are less than the total expenditures and transfers of the municipality for the same period, the operating budget for the municipality for the year following the 3‑year period must include an expenditure to cover the deficiency.

(2)  If a municipality has a deficiency referred to in subsection (1), the municipality may, with the Minister’s approval, spread the expenditures to cover the deficiency over more than one calendar year.

(3)  If the Minister considers it to be necessary, the Minister may establish the budget for a municipality that has a deficiency referred to in subsection (1) for a calendar year and the budget

                               (a)    is for all purposes the municipality’s budget for that calendar year, and

                              (b)    may not be amended or replaced by council.

1994 cM‑26.1 s244;1995 c24 s33

Adoption of capital budget

245   Each council must adopt a capital budget for each calendar year.

1994 cM‑26.1 s245

Contents of capital budget

246   A capital budget must include the estimated amount for the following:

                               (a)    the amount needed to acquire, construct, remove or improve capital property;

                              (b)    the anticipated sources and amounts of money to pay the costs referred to in clause (a);

                               (c)    the amount to be transferred from the operating budget.

1994 cM‑26.1 s246

Tax bylaws

247   No municipality may pass a property tax bylaw or business tax rate bylaw in respect of a year unless the operating and capital budget for that year have been adopted by council or established by the Minister under section 244.

1994 cM‑26.1 s247

Expenditure of money

248(1)  A municipality may only make an expenditure that is

                               (a)    included in an operating budget, interim operating budget or capital budget or otherwise authorized by the council,

                              (b)    for an emergency, or

                               (c)    legally required to be paid.

(2)  Each council must establish procedures to authorize and verify expenditures that are not included in a budget.

(3)  If the Minister establishes a budget for a municipality under section 244, the municipality may not make an expenditure that is not included in the budget unless the expenditure is

                               (a)    authorized by the Minister,

                              (b)    for an emergency, or

                               (c)    legally required to be paid.

1994 cM‑26.1 s248

Civil liability of councillors

249(1)  A councillor who

                               (a)    makes an expenditure that is not authorized under section 248,

                              (b)    votes to spend money that has been obtained under a borrowing on something that is not within the purpose for which the money was borrowed, or

                               (c)    votes to spend money that has been obtained under a grant on something that is not within the purpose for which the grant was given

is liable to the municipality for the expenditure or amount spent.

(2)  A councillor is not liable under subsection (1)(b) if spending the money is allowed under section 253(2).

(3)  If more than one councillor is liable to the municipality under this section in respect of a particular expenditure or vote, the councillors are jointly and severally liable to the municipality for the expenditure or amount spent.

(4)  The liability may be enforced by action by

                               (a)    the municipality,

                              (b)    an elector or taxpayer of the municipality, or

                               (c)    a person who holds a security under a borrowing made by the municipality.

1994 cM‑26.1 s249

Investments

Authorized investments

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

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

                               (a)    securities issued or guaranteed by

                                        (i)    the Crown in right of Canada or an agent of the Crown, or

                                      (ii)    the Crown in right of a province or territory or an agent of a province or territory;

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

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

                              (d)    units in pooled funds of all or any of the investments described in clauses (a) to (c);

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

(3)  The approval of the Minister under subsection (2)(e) may contain conditions and a municipality may not acquire shares of a corporation under subsection (2)(e) if the acquisition would allow the municipality to control the corporation.

(4)  In addition to the investments referred to in subsection (2), the Minister may by regulation allow one or more municipalities to invest their money in other investments described in the regulation.

(5)  Nothing in this section prevents a municipality from acquiring a share or membership in a non‑profit organization.

1994 cM‑26.1 s250;1994 cR‑9.07 s25(24)

Borrowing

Borrowing bylaw

251(1)  A municipality may only make a borrowing if the borrowing is authorized by a borrowing bylaw.

(2)  A borrowing bylaw must set out

                               (a)    the amount of money to be borrowed and, in general terms, the purpose for which the money is borrowed;

                              (b)    the maximum rate of interest, the term and the terms of repayment of the borrowing;

                               (c)    the source or sources of money to be used to pay the principal and interest owing under the borrowing.

(3)  A borrowing bylaw must be advertised.

1994 cM‑26.1 s251

Debt limit

252   No municipality may make a borrowing if the borrowing will cause the municipality to exceed its debt limit, unless the borrowing is approved by the Minister.

1994 cM‑26.1 s252

Use of borrowed money

253(1)  Money obtained by a municipality under a borrowing must be used for the purpose for which it is borrowed.

(2)  Money obtained by a municipality under a borrowing for the purpose of financing a capital property may be used for an operating purpose if the amount spent is available when it is needed for the capital property.

1994 cM‑26.1 s253

Capital property

254   No municipality may acquire, remove or start the construction or improvement of a capital property that is to be financed in whole or in part through a borrowing unless the borrowing bylaw that authorizes the borrowing is passed.

1994 cM‑26.1 s254

Exemption from borrowing conditions

255(1)  The Minister may, in respect of a particular borrowing, exempt a municipality from any requirement in sections 256 to 263.

(2)  The Regulations Act does not apply to an exemption made under this section.

1994 cM‑26.1 s255

Operating expenditures

256(1)  This section applies to a borrowing made for the purpose of financing operating expenditures.

(2)  The amount to be borrowed, together with the unpaid principal of other borrowings made for the purpose of financing operating expenditures, must not exceed the amount the municipality estimates will be raised in taxes in the year the borrowing is made.

(3)  A borrowing bylaw that authorizes the borrowing does not have to be advertised if the term of the borrowing does not exceed 3 years.

1994 cM‑26.1 s256

Capital property - short‑term borrowing

257(1)  This section applies to a borrowing made for the purpose of financing a capital property when the term of the borrowing is 5 years or less.

(2)  The expenditure for the capital property must be included in a budget.

(3)  Repealed 1998 c24 s13.

(4)  A borrowing bylaw that authorizes the borrowing does not have to be advertised.

1994 cM‑26.1 s257;1996 c30 s14;1998 c24 s13

Capital property - long‑term borrowing

258(1)  This section applies to a borrowing made for the purpose of financing a capital property when the term of the borrowing exceeds 5 years.

(2)  This section does not apply to a borrowing referred to in section 263.

(3)  The expenditure for the capital property must be included in a budget.

(4)  The term of the borrowing must not exceed the probable lifetime of the capital property.

(5)  If

                               (a)    a borrowing bylaw that authorizes the borrowing has been passed,

                              (b)    the money to be borrowed is insufficient because the cost of the capital property has increased, and

                               (c)    the increased cost does not exceed 15% of the original cost of the capital property,

the borrowing bylaw that authorizes the borrowing of the increased cost does not have to be advertised.

1994 cM‑26.1 s258;1996 c30 s15

Capital property ‑ interim financing

259(1)  This section applies to a borrowing made for the purpose of temporarily financing a capital property for which a borrowing bylaw has been passed under section 258.

(2)  The term of the borrowing must not exceed 5 years.

(3)  The amount borrowed must not exceed the

                               (a)    amount of the expenditures in the budget for that and previous calendar years to acquire, construct or improve the capital property,

minus

                              (b)    any money received for the capital property from any other source, including previous borrowings under this Part.

(4)  A borrowing bylaw that authorizes the borrowing referred to in subsection (1) does not have to be advertised.

(5)  Section 257 does not apply to a borrowing referred to in subsection (1).

1994 cM‑26.1 s259;1996 c30 s16

Special works

260   If the purpose of a borrowing is to finance the acquisition, construction, removal or improvement of capital property ordered under an enactment, the borrowing bylaw for that borrowing does not have to be advertised.

1994 cM‑26.1 s260

Refinancing

261   If the purpose of a proposed borrowing is to refinance, redeem or restructure the unpaid principal of one or more existing borrowings and the amount and term of the proposed borrowing do not exceed the unpaid principal of the existing borrowings and the longest remaining term of the existing borrowings, the borrowing bylaw for the proposed borrowing does not have to be advertised.

1994 cM‑26.1 s261

Services or activities that are funded by agreement

262(1)  This section applies to a borrowing made for the purpose of financing a service or activity that the municipality will provide under an agreement

                               (a)    between the municipality and another local authority or the Crown in right of Alberta or Canada or an agent of either Crown, and

                              (b)    that provides that the municipality is to receive payments for providing the service or activity.

(2)  The amount borrowed must not exceed the amount that will be paid to the municipality under the agreement.

(3)  The term of the borrowing must not continue beyond the date on which the final payment under the agreement is received by the municipality.

(4)  A borrowing bylaw that authorizes the borrowing does not have to be advertised.

(5)  Payments received by the municipality under the agreement must be applied first to reducing the amount borrowed.

(6)  Sections 256 to 259 do not apply to a borrowing referred to in subsection (1).

1994 cM‑26.1 s262

Local improvements

263(1)  This section applies to a borrowing made for the purpose of financing the cost of a local improvement to be funded in whole or in part by a local improvement tax.

(2)  The borrowing bylaw that authorizes the borrowing does not have to be advertised if the amount to be financed by the local improvement tax to pay for the local improvement is equal to or greater than the amount that the municipality will contribute to pay for the local improvement other than through the local improvement tax.

(3)  For the purpose of calculating the amount that the municipality will contribute referred to in subsection (2), the amount does not include any financial assistance the municipality receives for the local improvement from a government, government agency, corporation or individual.

1994 cM‑26.1 s263

Loans and Guarantees

Purpose of loans and guarantees

264(1)  A municipality may only lend money or guarantee the repayment of a loan if

                               (a)    the loan or guarantee is made under subsection (2) or (3),

                              (b)    the loan is made to one of its controlled corporations, or

                               (c)    the guarantee is made in respect of a loan between a lender and one of its controlled corporations.

(2)  A municipality may

                               (a)    lend money to a non‑profit organization, or

                              (b)    guarantee the repayment of a loan between a lender and a non‑profit organization

if the council considers that the money loaned or money obtained under the loan that is guaranteed will be used for a purpose that will benefit the municipality.

(3)  A municipality that intends to purchase gas from and become a shareholder of the designated seller within the meaning of section 30(1) of the Gas Distribution Act, SA 1994 cG­-1.5 as it read on June 30, 1998, may make a loan to the designated seller as part of the capitalization of the designated seller by its shareholders.

1994 cM‑26.1 s264;1998 c26 s13

Loan bylaws

265(1)  A municipality may only lend money to a non‑profit organization, one of its controlled corporations or the designated seller within the meaning of section 30(1) of the Gas Distribution Act, SA 1994 cG-­1.5 as it read on June 30, 1998, if the loan is authorized by bylaw.

(2)  The bylaw authorizing the loan must set out

                               (a)    the amount of money to be loaned and, in general terms, the purpose for which the money that is loaned is to be used;

                              (b)    the minimum rate of interest, the term and the terms of repayment of the loan;

                               (c)    the source or sources of the money to be loaned.

(3)  The bylaw that authorizes the loan must be advertised.

1994 cM‑26.1 s265;1998 c26 s13

Guarantee bylaw

266(1)  A municipality may only guarantee the repayment of a loan between a lender and a non‑profit organization or one of its controlled corporations if the guarantee is authorized by bylaw.

(2)  The bylaw authorizing the guarantee must set out

                               (a)    the amount of money to be borrowed under the loan to be guaranteed and, in general terms, the purpose for which the money is borrowed;

                              (b)    the rate of interest under the loan or how the rate of interest is calculated, the term and the terms of repayment of the loan;

                               (c)    the source or sources of the money to be used to pay the principal and interest owing under the loan if the municipality is required to do so under the guarantee.

(3)  The bylaw that authorizes the guarantee must be advertised.

1994 cM‑26.1 s266

267   Repealed 1998 c24 s14.

Debt limit

268   No municipality may lend money or guarantee the repayment of a loan referred to in section 264 if making the loan or guarantee will cause the municipality to exceed its debt limit, unless the loan or guarantee is approved by the Minister.

1994 cM‑26.1 s268

General Matters

Financial year

269   The financial year of a municipality is the calendar year.

1994 cM‑26.1 s269

Municipal accounts

270   Only a designated officer or a person authorized by bylaw may open or close the accounts that hold the money of a municipality.

1994 cM‑26.1 s270

Regulations

271(1)  The Minister may make regulations

                               (a)    respecting the financial administration of specialized municipalities;

                              (b)    establishing limits and restrictions on a municipality’s power to make grants;

                               (c)    respecting how a debt limit for a municipality is determined;

                              (d)    defining debt for the purposes of determining if a municipality has exceeded its debt limit and the definition may include anything related to a municipality’s finances, including things relating to the finances of a controlled corporation;

                               (e)    exempting a municipality from the requirement of this Part respecting debt limits.

(2)  The regulations may establish different methods of determining debt limits and different definitions of debt for different municipalities.

1994 cM‑26.1 s271

Seal and signatures

272   After a legal instrument issued under a borrowing has been signed and sealed by the municipality, the signatures and seal may be reproduced and the reproduction has the same effect as if the signatures or seal had been personally signed or affixed.

1994 cM‑26.1 s272

Validity of borrowings, loans and guarantees

273(1)  A borrowing made by a municipality and a loan or guarantee of a loan made by a municipality under section 264 and any legal instrument issued under the borrowing, loan or guarantee is valid and binding on the municipality and is not open to question in any court if the borrowing is authorized by a borrowing bylaw or the loan or guarantee is authorized by bylaw.

(2)  A borrowing bylaw or a bylaw authorizing a loan or guarantee is, for the purposes of this section, a valid bylaw if

                               (a)    no application has been made to the Court of Queen’s Bench to have the bylaw declared invalid within 30 days after the bylaw has been passed, or

                              (b)    an application has been made to the Court of Queen’s Bench to have the bylaw declared invalid within 30 days after the bylaw has been passed and, on the final disposition of the application and any appeal, the application is dismissed.

1994 cM‑26.1 s273

Application of money borrowed

274   A person lending money to a municipality under a borrowing does not have to verify that the money is applied to the purpose for which it is borrowed.

1994 cM‑26.1 s274

Civil liability of councillors

275(1)  When a municipality makes a borrowing, loan or guarantees the repayment of a loan that causes the municipality to exceed its debt limit, a councillor who voted for the bylaw authorizing the borrowing, loan or guarantee is liable to the municipality for the amount borrowed, loaned or guaranteed, unless the borrowing, loan or guarantee has been approved by the Minister.

(2)  If subsection (1) applies to more than one councillor in respect of a bylaw, the councillors are jointly and severally liable to the municipality for the amount borrowed, loaned or guaranteed under the bylaw.

(3)  The liability may be enforced by action by

                               (a)    the municipality,

                              (b)    an elector or taxpayer of the municipality, or

                               (c)    a person who holds a security under a borrowing made by the municipality.

1994 cM‑26.1 s275

Expense allowance

275.1(1)  In this section, “remuneration” includes salaries, indemnities, honorariums and allowances.

(2)  One third of the remuneration paid in 1999 and later years by a municipality to a councillor is deemed to be an allowance for expenses that are incidental to the discharge of the councillor’s duties.

(3)  Subsection (2) does not apply to a councillor’s remuneration paid in a year if there is in force during all or any part of that year a bylaw or resolution of council establishing that a portion other than 1/3 of the councillor’s remuneration is an allowance for expenses that are incidental to the discharge of the councillor’s duties.

1999 c32 s14

Annual Financial Statements and Auditors Report

Annual financial statements

276(1)  Each municipality must prepare annual financial statements of the municipality for the immediately preceding year in accordance with

                               (a)    the generally accepted accounting principles for municipal governments recommended from time to time by the Canadian Institute of Chartered Accountants, and

                              (b)    any modification of the principles or any supplementary accounting standards or principles established by the Minister by regulation.

(2)  The municipality’s financial statements must include

                               (a)    the municipality’s debt limit, and

                              (b)    the amount of the municipality’s debt as defined in the regulations under section 271.

(3)  Each municipality must make its financial statements, or a summary of them, and the auditor’s report of the financial statements available to the public in the manner the council considers appropriate by May 1 of the year following the year for which the financial statements have been prepared.

1994 cM‑26.1 s276

Financial information return

277(1)  Each municipality must prepare a financial information return respecting the financial affairs of the municipality for the immediately preceding calendar year.

(2)  The Minister may establish requirements respecting the financial information return, including requirements respecting the accounting principles and standards to be used in preparing the return.

1994 cM‑26.1 s277;1995 c24 s34

Returns and reports to Minister

278   Each municipality must submit

                               (a)    its financial information return and the auditor’s report on the financial information return, and

                              (b)    its financial statements and the auditor’s report on the financial statements

to the Minister by May 1 of the year following the year for which the financial information return and statements have been prepared.

1994 cM‑26.1 s278

Financial statements for controlled corporations

279   Each controlled corporation must prepare annual financial statements in accordance with

                               (a)    the requirements of the legislation under which the corporation was formed, and

                              (b)    if there are no requirements, the generally accepted accounting principles recommended from time to time by the Canadian Institute of Chartered Accountants.

1994 cM‑26.1 s279

Auditors

280(1)  Each council must appoint one or more auditors for the municipality.

(2)  Each council must appoint one or more auditors for each of its controlled corporations if there is no statutory requirement for an audit of the accounts of the controlled corporation.

(3)  A council may not appoint a councillor, an employee of the municipality or an employee  of one of its controlled corporations to be an auditor.

(4)  The council of the City of Edmonton or of the City of Calgary may, on the approval of the Minister, appoint by bylaw an employee of the municipality to be the auditor for the municipality if the person is a chartered accountant, certified management accountant or certified general accountant and reports directly to the council.

1994 cM‑26.1 s280;1996 c30 s17

Auditor’s reports

281(1)  The auditor for the municipality must report to the council on the annual financial statements and financial information return of the municipality.

(2)  The reports on the annual financial statements and financial information return must be in accordance with

                               (a)    the form and the reporting standards recommended from time to time by the Canadian Institute of Chartered Accountants, and

                              (b)    any modification of the form or standards or any supplementary form or standard established by the Minister by regulation.

(3)  The auditor must separately report to the council any improper or unauthorized transaction or non‑compliance with this or another enactment or a bylaw that is noted during the course of an audit.

(4)  The council or the Minister may require any further examination and report from the auditor.

1994 cM‑26.1 s281

Auditor appointed by Minister

282(1)  The Minister may appoint one or more auditors to audit the books and accounts of a municipality if the Minister considers the audit to be needed or

                               (a)    on the request of the council,

                              (b)    on the request of not fewer than 1/3 of the councillors on the council, or

                               (c)    on receiving a sufficient petition from the electors of the municipality requesting the appointment of an auditor.

(2)  The municipality is liable to the Minister for the costs of the audit as determined by the Minister.

(3)  The auditor must submit the auditor’s report to the Minister and to council.

1994 cM‑26.1 s282

Access to information by auditors

283(1)  An auditor appointed by the council or the Minister is at all reasonable times and for any purpose related to an audit entitled to access to

                               (a)    the records of the municipality, and

                              (b)    data processing equipment owned or leased by the municipality.

(2)  A councillor, chief administrative officer, designated officer, employee or agent of, or a consultant to, a municipality must give the auditor any information, reports or explanations the auditor considers necessary.

(3)  An auditor who receives information from a person whose right to disclose that information is restricted by law holds that information under the same restrictions respecting disclosure that govern the person from whom the information was obtained.

1994 cM‑26.1 s283

Part 9
Assessment of Property

Interpretation provisions for Parts 9 to 12

284(1)  In this Part and Parts 10, 11 and 12,

                               (a)    “assessed person” means a person who is named on an assessment roll in accordance with section 304;

                              (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 regulations;

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

                                        (i)    is designated by the Minister to carry out the duties and responsibilities of an assessor under this Act, or

                                      (ii)    is appointed by a municipality to the position of designated officer to carry out the duties and responsibilities of an assessor under this Act,

                                       and includes any person to whom those duties and responsibilities are delegated by the person referred to in subclause (i) or (ii);

                               (e)    “council” includes

                                        (i)    a collecting board that is authorized under section 180 of the School Act to impose and collect taxes in a district as defined in that Act, and

                                      (ii)    the Minister, in respect of an improvement district or special area;

                               (f)    “Crown” means the Crown in right of Alberta, and includes a Provincial agency as defined in the Financial Administration Act and an agent of the Crown in right of Alberta;

                            (f.1)    “designated manufactured home” means a manufactured home, mobile home, modular home or travel trailer;

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

                              (h)    “farm building” has the meaning given to it in the regulations;

                               (i)    “farming operations” has the meaning given to it in the regulations;

                               (j)    “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;

                              (k)    “linear property” means

                                        (i)    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 Alberta Utilities Commission or by a municipality or under the Small Power Research and Development Act, but not including land or buildings,

                                    (i.1)    street lighting systems, including structures, installations, fittings and equipment used to supply light, but not including land or buildings,

                                      (ii)    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 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

                                     (iii)    pipelines, including

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

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

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

                                                        (I)    obtaining gas or oil, or both, or any other mineral,

                                                       (II)    injecting or disposing of water, steam, salt water, glycol, gas or any other substance to an underground formation,

                                                      (III)    supplying water for injection to an underground formation, or

                                                     (IV)    monitoring or observing performance of a pool, aquifer or an oil sands deposit,

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

                                               (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, and

                                           (E.1)    the legal interest in any land other than that referred to in paragraph (E) that forms the site of wells used for any of the purposes described in paragraph (C), if the municipality in which the land is located has prepared assessments in accordance with this Part that are to be used for the purpose of taxation in 1996 or a subsequent year,

                                               but not including

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

                                                        (I)    any processing, refining, manufacturing, marketing, transmission line pumping, heating, treating, separating or storage facilities, or

                                                       (II)    a regulating or metering station,

                                                   or

                                              (G)    land or buildings;

                               (l)    “machinery and equipment” has the meaning given to it in the regulations;

                             (m)    “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;

                              (n)    “manufactured home community” means a parcel of land that

                                        (i)    is designated in the land use bylaw of a municipality as a manufactured home community, and

                                      (ii)    includes at least 3 designated manufactured home sites that are rented or available for rent;

                           (n.1)    “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 Canadian Standards Association standard CSA Z240;

                           (n.2)    “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;

                              (o)    “municipality” includes

                                        (i)    a district, as defined in the School Act, in which a collecting board is authorized under section 180 of that Act to impose and collect taxes or, where the district is authorized or required to act, the collecting board, and

                                      (ii)    an improvement district and a special area or, where the improvement district or special area is authorized or required to act, the Minister;

                              (p)    “operator”, in respect of linear property, means

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

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

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

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

                                               or, where paragraphs (A), (B) and (C) do not apply, the owner, and

                                      (ii)    for other linear property,

                                              (A)    the owner, or

                                              (B)    the person who has applied in writing to and been approved by the Minister as the operator;

                              (q)    “owner”, in respect of a designated manufactured home, means the owner of the designated manufactured home and not the person in lawful possession of it;

                               (r)    “property” means

                                        (i)    a parcel of land,

                                      (ii)    an improvement, or

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

                               (s)    “railway” means roadway and superstructure;

                               (t)    “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, 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;

                              (u)    “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;

                              (v)    “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;

                              (w)    “telecommunications system” means a system intended for or used in the transmission, emission or reception of cable television or telecommunications, but not including radio communications intended for direct reception by the general public;

                          (w.1)    “travel trailer” means a trailer intended to provide accommodation for vacation use and licensed and equipped to travel on a road;

                              (x)    “year” means a 12‑month period beginning on January 1 and ending on the next December 31.

(2)  In this Part and Parts 10, 11 and 12, a reference to a parcel of land that is held under a lease, licence or permit from the Crown in right of Alberta or Canada includes a part of the parcel.

(3)  For the purposes of this Part and Parts 10, 11 and 12, any document, including an assessment notice and a tax notice, that is required to be sent to a person is deemed to be sent on the day the document is mailed or otherwise delivered to that person.

RSA 2000 cM‑26 s284; 2007 cA‑37.2 s82(17);
2007 c42 s3;2009 c29 s2

Division 1
Preparation of Assessments

Preparing annual assessments

285   Each municipality must prepare annually an assessment for each property in the municipality, except linear property and the property listed in section 298.

RSA 2000 cM‑26 s285;2002 c19 s2

286   Repealed 1994 cM‑26.1 s286.

287   Repealed 1994 cM‑26.1 s287.

288   Repealed 1994 cM‑26.1 s288.

Assessments for property other than linear property

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

(2)  Each assessment must reflect

                               (a)    the characteristics and  physical condition of the property on December 31 of the year prior to the year in which a tax is imposed under Part 10 in respect of the property, and

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

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

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

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

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

RSA 2000 cM‑26 s289;2009 c29 s3

Land to be assessed as a parcel

290(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 municipality in which the assessor has the authority to act, 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 as defined in the Irrigation Districts Act or drainage works as defined in the Drainage Districts Act 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 in right of Alberta or Canada and is the subject of a grazing lease or grazing permit granted by either Crown must be assessed as if it is a parcel of land.

(4)  Repealed 1995 c24 s37.

1994 cM‑26.1 s290;1995 c24 s37;1999 cI‑11.7 s214

Assessment of condominium unit

290.1(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.

1995 c24 s38

Assessment of strata space

290.2   Each strata space as defined in section 86 of the Land Titles Act must be assessed as if it is a parcel of land and the improvements to it.

1995 c24 s38

Rules for assessing improvements

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

(2)  No assessment is to be prepared

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

                              (b)    for new improvements that 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, or

                               (c)    for new improvements that are intended to be used for the storage of materials manufactured or processed by the improvements referred to in clause (b), if the improvements referred to in clause (b) are not completed or in operation on or before December 31.

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

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

                                        (i)    there is any gas, oil or electricity to transmit, or

                                      (ii)    there are any facilities connected to the linear property for the sending or receiving of gas, oil or electricity;

                              (b)    “construction”, in respect of linear property, means the building or installation, or both, of linear property, but does not include the commissioning, operation or use of linear property.

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

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

RSA 2000 cM‑26 s291;2008 c24 s2

Assessments for linear property

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

(2)  Each assessment must reflect

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

                              (b)    the specifications and characteristics of the linear property

                                        (i)    as contained in the records of the Alberta Utilities Commission, the Energy Resources Conservation Board or the Alberta Energy Regulator on October 31 of the year prior to the year in which a tax is imposed under Part 10 in respect of the linear property, or

                                      (ii)    on October 31 of the year prior to the year in which a tax is imposed under Part 10 in respect of the linear property, as contained in the report requested by the assessor under subsection (3).

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

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

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

RSA 2000 cM‑26 s292;2007 cA‑37.2 s82(17);2008 c37 s2;
2012 cR‑17.3 s95

Duties of assessors

293(1)  In preparing an assessment, the assessor must, in a fair and equitable manner,

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

                              (b)    follow the procedures set out in the regulations.

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

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

RSA 2000 cM‑26 s293;2002 c19 s3;2009 c29 s4

Right to enter on and inspect property

294(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 on 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, in accordance with the regulations, inform the owner or occupier of any property of the purpose for which information is being collected under this section and section 295.

RSA 2000 cM‑26 s294;2002 c19 s4

Duty to provide information

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

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

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

(4)  No person may make a complaint in the year following the assessment year under section 460 or, in the case of linear property, under section 492(1) about an assessment if the person has failed to provide the information requested under subsection (1) within 60 days from the date of the request.

RSA 2000 cM‑26 s295;2002 c19 s5

Court authorized inspection and enforcement

296(1)  An assessor described in section 284(d)(i) or a municipality may apply to the Court of Queen’s Bench for an order under subsection (2) if any person

                               (a)    refuses to allow or 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 application and each affidavit in support must be served at least 3 days before the day named in the application for the hearing.

RSA 2000 cM‑26 s296;2009 c53 s119

Assigning assessment classes to property

297(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)  A 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 the 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 the regulations;

                           (a.1)    “machinery and equipment” does not include

                                        (i)    any thing that falls within the definition of linear property as set out in section 284(1)(k), or

                                      (ii)    any component of a manufacturing or processing facility that is used for the cogeneration of power;

                              (b)    “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 a council, but does not include farm land or land that is used or intended to be used for permanent living accommodation;

                               (c)    “residential”, in respect of property, means property that is not classed by the assessor as farm land, machinery and equipment or non‑residential.

RSA 2000 cM‑26 s297;2002 c19 s6

Non-assessable property

298(1)  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 in right of Alberta or Canada, a municipality or a regional services commission;

                              (b)    a facility, works or system for the storage, conveyance, treatment, distribution or supply of water that is owned by the Crown in right of Alberta or Canada, a municipality or a regional services commission;

                           (b.1)    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;

                               (c)    irrigation works as defined in the Irrigation Districts Act 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;

                              (d)    canals, dams, dikes, weirs, breakwaters, ditches, basins, reservoirs, cribs and embankments;

                               (e)    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;

                               (f)    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;

                               (g)    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;

                              (h)    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;

                               (i)    roads, but not including a road right of way that is held under a lease, licence or permit from the Crown in right of Alberta or Canada or from a municipality and that is used for a purpose other than as a road;

                            (i.1)    weigh scales, inspection stations and other improvements necessary to maintain the roads referred to in clause (i) and to keep those roads and users safe, but not including a street lighting system owned by a corporation, a municipality or a corporation controlled by a municipality;

                               (j)    property held by the Crown in right of Alberta or Canada in a municipal district, improvement district, special area or specialized municipality that

                                        (i)    is not used or actively occupied by the Crown, or

                                      (ii)    is not occupied under an interest or right granted by the Crown,

                                       unless the property is located in a hamlet or in an urban service area as defined in an order creating a specialized municipality;

                              (k)    any provincial park or recreation area, including any campground, day use area or administration and maintenance facility held by the Crown in right of Alberta or operated under a facility operation contract or service contract with the Crown in right of Alberta, but not including the following:

                                        (i)    a residence and the land attributable to it;

                                      (ii)    property that is the subject of a disposition under the Provincial Parks Act or the Public Lands Act;

                                     (iii)    a downhill ski hill, golf course, food concession, store or restaurant, and the land attributable to it, operated under a facility operation contract or a service contract with the Crown in right of Alberta;

                           (k.1)    any national park held by the Crown in right of Canada, but not including 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 in right of Canada;

                               (l)    property held by the Crown in right of Alberta or Canada 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;

                             (m)    property used for or in connection with a forestry tower that is not accessible by road;

                              (n)    any interest under a timber disposition under the Forests Act and the timber harvest or cut authorized by the disposition;

                              (o)    any interest under a permit or authorization for the grazing of stock under the Forests Act or the Forest Reserves Act;

                              (p)    wheel loaders, wheel trucks and haulers, crawler type shovels, hoes and dozers;

                              (q)    linear property used exclusively for farming operations;

                               (r)    linear property forming part of a rural gas distribution system and gas conveyance pipelines situated in a rural municipality where that linear property is owned by a municipality or a rural gas co‑operative association organized under the Rural Utilities Act, but not including gas conveyance pipelines owned by rural gas co‑operative associations,

                                        (i)    from the regulating and metering station to an industrial customer consuming more than 10 000 gigajoules of gas during any period that starts on November 1 in one year and ends on October 31 in the next year and that precedes the year in which the assessment for those pipelines is to be used for the purpose of imposing a tax under Part 10, or

                                      (ii)    that serve or deliver gas to

                                              (A)    a city, town, village, summer village or hamlet, or

                                              (B)    an urban service area as defined in an order creating a specialized municipality

                                               that has a population of more than 500 people;

                            (r.1)    linear property forming part of a rural gas distribution system where that gas distribution system is subject to a franchise area approval under the Gas Distribution Act;

                               (s)    cairns and monuments;

                               (t)    property in Indian reserves;

                              (u)    property in Metis settlements;

                              (v)    minerals;

                              (w)    growing crops;

                              (x)    the following improvements owned or leased by a regional airports authority created under section 5(2) of the Regional Airports Authorities Act:

                                        (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;

                              (y)    farm buildings, except to the extent prescribed in the regulations;

                               (z)    machinery and equipment, except to the extent prescribed in the regulations;

                             (aa)    designated manufactured homes held in storage and forming part of the inventory of a manufacturer of or dealer in designated manufactured homes;

                            (bb)    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.

(2)  In subsection (1)(r)(i), “industrial customer” means a customer that operates a factory, plant, works or industrial process related to manufacturing and processing.

RSA 2000 cM‑26 s298;2005 c14 s4

Access to assessment record

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

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

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

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

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

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

RSA 2000 cM‑26 s299;2009 c29 s5

Access to summary of assessment

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

(1.1)  For the purposes of subsection (1), a summary of an assessment must include the following information that the assessor has in the assessor’s possession or under the assessor’s control:

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

                              (b)    the size of the parcel of land;

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

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

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

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

RSA 2000 cM‑26 s300;2009 c29 s6

Right to release assessment information

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

1994 cM‑26.1 s301

Relationship to Freedom of Information and
Protection of Privacy Act

301.1   Sections 299 to 301 prevail despite the Freedom of Information and Protection of Privacy Act.

1994 cM‑26.1 s738

Division 2
Assessment Roll

Preparation of roll

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

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

RSA 2000 cM‑26 s302;2005 c14 s5

Contents of roll

303   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;

                            (f.1)    the liability code assigned by the assessor, in the form and manner prescribed by the regulations;

                               (g)    whether the property is assessable for public school purposes or separate school purposes, if notice has been given to the municipality under section 156 of the School Act;

                           (g.1)    if the property is linear property, the date the Minister declares the linear property assessment complete;

                              (h)    if the property is exempt from taxation under Part 10, a notation of that fact;

                               (i)    any other information considered appropriate by the municipality or by the Minister, as the case may be.

RSA 2000 cM‑26 s303;2002 c19 s7;2005 c14 s6

Recording assessed persons

304(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 in right of Alberta or Canada or a municipality;

(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 as defined in the Irrigation Districts Act or drainage works as defined in the Drainage Districts Act, that is held under a lease, licence or permit from the person who 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)

a parcel of land, or a part of a parcel of land, and the improvements to it held under a lease, licence or permit from the owner of the land where the land and the improvements are used for

(f)

the holder of the lease, licence or permit;

 

 

(i)         drilling, treating, separating, refining or processing of natural gas, oil, coal, salt, brine or any combination, product or by‑product of any of them,

 

 

 

(ii)    pipeline pumping or compressing, or

(iii)   working, excavating, transporting or storing any minerals in or under the land referred to in the lease, licence or permit or under land in the vicinity of that land.

 

 

(g)

machinery and equipment used in the excavation or transportation of coal or oil sands as defined in the Oil Sands Conservation Act;

(g)

the owner of the machinery and equipment;

(h)

improvements to a parcel of land listed in section 298 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 a 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 municipality 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 municipality passes a bylaw to that effect.

 

(2)  When land is occupied under the authority of a right of entry order as defined in the Surface Rights Act or an order made under any other Act, it 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

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

                              (b)    must provide to the municipality, in the case of property other than linear property,

written notice of a mailing address to which notices under this Part and Part 10 may be sent.

(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 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) on or after January 1, 1996 and before May 24, 1996 has no effect.

(6)  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.

(7)  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 460(1) relating to the designated manufactured home.

RSA 2000 cM‑26 s304;2005 c14 s7;2008 c37 s3

Correction of roll

305(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 298, 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 368, 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 or section 477 or 517 must be shown on the roll.

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

(6)  Despite subsection (5), subsection (1)(b) does not apply if the assessment roll is

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

                              (b)    changed under section 477 or 517.

RSA 2000 cM‑26 s305;2002 c19 s8;2009 c29 s7

Report to Minister

305.1   If an assessment roll is corrected under section 305 or changed under section 477 or 517, the municipality must, in the form and within the time prescribed by the regulations, report the correction or change, as the case may be, to the Minister.

2002 c19 s9

Severability of roll

306   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.

1994 cM‑26.1 s306

Inspection of roll

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

1994 cM‑26.1 s307

Division 3
Assessment Notices

Assessment notices

308(1)  Each municipality must annually

                               (a)    prepare assessment notices for all assessed property, other than linear property, shown on the assessment roll referred to in section 302(1), and

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

(2)  The assessor designated by the Minister must annually

                               (a)    prepare assessment notices for all assessed linear property shown on the assessment roll referred to in section 302(2),

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

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

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

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

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

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

                              (b)    the Municipal Government Board has jurisdiction to hear complaints about assessments for linear property.

RSA 2000 cM‑26 s308;2005 c14 s8

Contents of assessment notice

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

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

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

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

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

                               (e)    any other information considered appropriate by the municipality.

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

RSA 2000 cM‑26 s309;2009 c29 s8

Sending assessment notices

310(1)  Subject to subsection (1.1), assessment notices must be sent no later than July 1 of each year.

(1.1)  An amended assessment notice must be sent no later than the date the tax notices are required to be sent under Part 10.

(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 municipality or the assessor designated by the Minister, as the case may be, and is deemed to have been sent to the assessed person.

RSA 2000 cM‑26 s310;2009 c29 s9

Publication of notice

311(1)  Each municipality must publish in one issue of a newspaper having general circulation in the municipality, or in any other manner considered appropriate by the municipality, a notice that the assessment notices have been sent.

(2)  All assessed persons are deemed as a result of the publication referred to in subsection (1) to have received their assessment notices.

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

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

RSA 2000 cM‑26 s311;2005 c14 s9

Correction of notice

312   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.

1994 cM‑26.1 s312

Division 4
Preparation of Supplementary Assessments

Bylaw

313(1)  If a municipality wishes to require the preparation of supplementary assessments for improvements, the council must pass a supplementary assessment bylaw authorizing the assessments to be prepared for the purpose of imposing a tax under Part 10 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 municipality.

(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.

1994 cM‑26.1 s313;1998 c24 s20

Supplementary assessment

314(1)  The assessor must prepare supplementary assessments for machinery and equipment used in manufacturing and processing if those improvements are completed or begin to operate in the year in which they are to be taxed under Part 10.

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

                               (a)    they are completed in the year in which they are to be taxed under Part 10,

                              (b)    they are occupied during all or any part of the year in which they are to be taxed under Part 10, or

                               (c)    they are moved into the municipality during the year in which they are to be taxed under Part 10 and they will not be taxed in that year by another municipality.

(2.1)  The assessor may prepare a supplementary assessment for a designated manufactured home that is moved into the municipality during the year in which it is to be taxed under Part 10 despite that the designated manufactured home will be taxed in that year by another municipality.

(3)  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.

(4)  Supplementary assessments must be prepared in the same manner as assessments are prepared under Division 1, but must be prorated to reflect only the number of months during which the improvement is complete, occupied, located in the municipality or in operation, including the whole of the first month in which the improvement was completed, was occupied, was moved into the municipality or began to operate.

1994 cM‑26.1 s314;1998 c24 s21

Supplementary assessment roll

315(1)  Before the end of the year in which supplementary assessments are prepared, the municipality must prepare a supplementary assessment roll.

(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 municipality, or

                                      (ii)    began to operate.

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

1994 cM‑26.1 s315

Supplementary assessment notices

316(1)  Before the end of the year in which supplementary assessments are prepared, the municipality must

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

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

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

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

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

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

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

(3)  Sections 309(2), 310(1.1) and 312 apply in respect of supplementary assessment notices.

RSA 2000 cM‑26 s316;2009 c29 s10

Division 5
Equalized Assessments

Definition

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

                               (a)    assessments of property in the municipality that is taxable under Part 10,

                              (b)    assessments of property in the municipality in respect of which a grant may be paid by the Crown under section 366,

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

                              (d)    assessments of property in the municipality made taxable or exempt as a result of a council passing a bylaw under Part 10, except any property made taxable under section 363(1)(d), and

                               (e)    assessments of property in the municipality that is the subject of a tax agreement under section 333.1 or 360,

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

1994 cM‑26.1 s317;1995 c24 s43;1998 c24 s22

Supplementary assessments

317.1   Despite section 317, supplementary assessments prepared under a supplementary assessment bylaw under section 313 must not be included in the equalized assessment for a municipality.

1995 c24 s44

Preparation of equalized assessments

318   The Minister must prepare annually, in accordance with the regulations, an equalized assessment for each municipality.

1994 cM‑26.1 s318

Duty to provide information

319(1)  Each municipality 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 a municipality does not provide the information requested by the Minister, the Minister must prepare the equalized assessment using whatever information is available about the municipality.

1994 cM‑26.1 s319

Sending equalized assessments to municipalities

320   The Minister must send to each municipality annually, not later than November 1, a report of all the equalized assessments prepared.

1994 cM‑26.1 s320

Appeal of equalized assessment

321   A municipality may may make a complaint regarding the amount of an equalized assessment to the Municipal Government Board not later than 30 days from the date the Minister sends the municipality the report described in section 320.

RSA 2000 cM‑26 s321;2002 c19 s12;2009 c29 s11

Division 6
General Powers of the Minister
Relating to Assessments and
Equalized Assessments

Regulations

322(1)  The Minister may make regulations

                               (a)    respecting qualifications to be met by persons authorized to carry out the duties and responsibilities of an assessor under this Act;

                              (b)    defining “farming operations”, “farm building” and “machinery and equipment”;

                               (c)    respecting the extent to which farm buildings and machinery and equipment may be assessed under section 298;

                              (d)    establishing valuation standards for property;

                               (e)    respecting processes and procedures for preparing assessments;

                           (e.1)    respecting the manner in which an assessor must inform an owner or occupier of any property of the purpose for which information is being collected under sections 294 and 295;

                           (e.2)    respecting assessment rolls and assessment notices including, without limitation, regulations

                                        (i)    respecting the information to be shown on an assessment roll and on an assessment notice;

                                      (ii)    providing for the method of determining the assessed person for the purposes of section 304(1);

                                     (iii)    respecting the sending of assessment notices;

                               (f)    respecting the allowance of depreciation on machinery and equipment;

                               (g)    prescribing standards to be met by assessors in the preparation of assessments;

                           (g.1)    prescribing or otherwise describing information for the purposes of sections 299(1.1)(c) and 300(1.1)(e);

                           (g.2)    respecting procedures and time‑lines to be followed by a municipality in dealing with a request for information under section 299 or a request for a summary of an assessment under section 300;

                           (g.3)    respecting the imposition of penalties or other sanctions against a municipality for failing to comply with a request for information under section 299 or a request for a summary of an assessment under section 300;

                              (h)    respecting equalized assessments;

                           (h.1)    respecting the audit of any matters relating to assessments;

                               (i)    respecting any other matter considered necessary to carry out the intent of this Act.

(2)  Where the Minister considers it advisable to do so, the Minister may by order establish guidelines respecting any matter for which the Minister may make a regulation under subsection (1).

(3)  A guideline established under subsection (2) is a regulation for the purposes of this Act, but is exempted from the application of the Regulations Act.

(4)  The Minister must

                               (a)    publish in The Alberta Gazette a notice of any guideline established under subsection (2) and information about where copies of the guideline may be obtained or are available to the public;

                              (b)    ensure that any guideline established under subsection (2) is published in a form and manner that the Minister considers appropriate.

(5)  Subsection (4) applies only to guidelines established under subsection (2) on or after July 1, 2007.

RSA 2000 cM‑26 s322;2002 c19 s14;2005 c14 s10;
2007 c16 s2;2009 c29 s12

Validation of Minister’s Guidelines

322.1(1)  In this section,

                               (a)    “Minister’s Guidelines” means

                                        (i)    the following guidelines referred to in the Matters Relating to Assessment and Taxation Regulation (AR 220/2004):

                                              (A)    Alberta Assessment Quality Minister’s Guidelines;

                                              (B)    Alberta Farm Land Assessment Minister’s Guidelines;

                                              (C)    Alberta Linear Property Assessment Minister’s Guidelines;

                                              (D)    Alberta Machinery and Equipment Assessment Minister’s Guidelines;

                                               (E)    Alberta Railway Assessment Minister’s Guidelines,

                                      (ii)    any previous versions of the guidelines named in subclause (i) that are referred to in the previous regulations, and

                                     (iii)    the 2005 Construction Cost Reporting Guide established by the Minister and any previous versions of the Construction Cost Reporting Guide established by the Minister,

                                       and includes any manuals, guides and handbooks referred to or incorporated into any of the guidelines or guides referred to in subclauses (i) to (iii);

                              (b)    “previous regulations” means

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

                                      (ii)    the Standards of Assessment Regulation (AR 365/94).

(2)  The Minister’s Guidelines are declared valid as of the dates on which they were established, and no assessment prepared pursuant to the Minister’s Guidelines shall be challenged on the basis of the validity of the Minister’s Guidelines

                               (a)    in any existing or future proceeding under this or any other Act, or

                              (b)    in any existing or future action, matter or proceeding before a court.

(3)  The Minister’s Guidelines are deemed to be guidelines established under section 322(2).

2007 c16 s3

Ministers power to prepare assessments

323   If it appears to the Minister that in any year a council will be unable to carry out its obligation under section 285, the Minister may cause any or all of the assessments in the municipality to be prepared and the council is responsible for the costs.

1994 cM‑26.1 s323

Ministers power to quash assessments

324(1)  If, after an inspection under section 571 or an audit under the regulations 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.

RSA 2000 cM‑26 s324;2002 c19 s15

Ministers power to alter an equalized assessment

325   Despite anything in this Act, the Minister may adjust an equalized assessment at any time.

1994 cM‑26.1 s325

Part 10
Taxation

Division 1
General Provisions

Definitions

326   In this Part,

                               (a)    “requisition” means

                                        (i)    repealed 1995 c24 s45,

                                      (ii)    any part of the amount required to be paid into the Alberta School Foundation Fund under section 174 of the School Act that is raised by imposing a rate referred to in section 174 of the School Act,

                                     (iii)    any part of the requisition of school boards under Part 6, Division 3 of the School Act, or

                                     (iv)    repealed 2008 cE‑6.6 s55,

                                       (v)    the amount required to be paid to a management body under section 7 of the Alberta Housing Act;

                              (b)    “student dormitory” means a housing unit

                                        (i)    that is used in connection with a purpose referred to in section 362(1)(c), (d) or (e) or with a college incorporated under a private Act of the Legislature, and

                                      (ii)    the residents of which are students of a facility used in connection with a purpose referred to in section 362(1)(c), (d) or (e) or with a college incorporated under a private Act of the Legislature,

                                       but does not include a single family residence and the land attributable to that residence;

                               (c)    “tax arrears” means taxes that remain unpaid after December 31 of the year in which they are imposed.

RSA 2000 cM‑26 s326;2008 cE‑6.6 s55

Tax roll

327(1)  Each municipality 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 9 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.

1994 cM‑26.1 s327

Duty to provide information

328   Taxpayers must provide, on request by the municipality, any information necessary for the municipality to prepare its tax roll.

1994 cM‑26.1 s328

Contents of tax roll

329   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 municipality is the subject of an agreement between the taxpayer and the municipality under section 347(1) relating to tax arrears, a notation of that fact;

                              (h)    any other information considered appropriate by the municipality.

1994 cM‑26.1 s329

Correction of roll

330(1)  If it is discovered that there is an error, omission or misdescription in any of the information shown on the tax roll, the municipality 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 municipality 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 368, the municipality 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.

1994 cM‑26.1 s330

Person liable to pay taxes

331(1)  Subject to the regulations, the person liable to pay a property tax imposed under this Part is the person who

                               (a)    at the time the assessment is prepared under Part 9, 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 or a regulation made under this Part to pay the tax, or

                              (b)    subsequently becomes liable in accordance with this Part or a regulation made under this Part to pay it.

RSA 2000 cM‑26 s331;2005 c14 s11

Taxes imposed on January 1

332   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.

1994 cM‑26.1 s332

Tax notices

333(1)  Each municipality must annually

                               (a)    prepare tax notices for all taxable property and businesses shown on the tax roll of the municipality, 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.

1994 cM‑26.1 s333

Tax agreements

333.1(1)  The council of a municipality may make a tax agreement with an assessed person who occupies or manages

                               (a)    the municipality’s property, including property under the direction, control and management of

                                        (i)    the municipality, or

                                      (ii)    a non‑profit organization that holds the property on behalf of the municipality,

                                  or

                              (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 municipality, the assessed person may make an annual payment to the municipality calculated under the agreement.

(3)  A tax agreement under this section must provide that the municipality accepts payment of the amount calculated under the agreement in place of the taxes and other fees or charges specified in the agreement.

1998 c24 s24

Contents of tax notice

334(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 municipality.

(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 requisitions referred to in section 326(a)(ii).

1994 cM‑26.1 s334;1995 c24 s46;1998 c24 s25

Sending tax notices

335(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 municipality and is deemed to have been sent to the taxpayer.

1994 cM‑26.1 s335

Certification of date of sending tax notice

336(1)  A designated officer must certify the date the tax notices are sent under section 335.

(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.

1994 cM‑26.1 s336

Deemed receipt of tax notice

337   A tax notice is deemed to have been received 7 days after it is sent.

1994 cM‑26.1 s337

Correction of tax notice

338   If it is discovered that there is an error, omission or misdescription in any of the information shown on a tax notice, the municipality may prepare and send an amended tax notice to the taxpayer.

1994 cM‑26.1 s338

Incentives

339   A council may by bylaw provide incentives for payment of taxes by the dates set out in the bylaw.

1994 cM‑26.1 s339

Instalments

340(1)  A 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 the 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.

1994 cM‑26.1 s340

Deemed receipt of tax payment

341   A tax payment that is sent by mail to a municipality is deemed to have been received by the municipality on the date of the postmark stamped on the envelope.

1994 cM‑26.1 s341

Receipt for payment of taxes

342   When taxes are paid to a municipality, the municipality must provide a receipt.

1994 cM‑26.1 s342

Application of tax payment

343(1)  A tax payment must be applied first to tax arrears.

(2)  If a person does not indicate to which taxable property or business a tax payment is to be applied, a designated officer must decide to which taxable property or business owned by the taxpayer the payment is to be applied.

1994 cM‑26.1 s343

Penalty for non‑payment in current year

344(1)  A 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.

1994 cM‑26.1 s344

Penalty for non‑payment in other years

345(1)  A 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.

1994 cM‑26.1 s345

Penalties

346   A penalty imposed under section 344 or 345 is part of the tax in respect of which it is imposed.

1994 cM‑26.1 s346

Cancellation, reduction, refund or deferral of taxes

347(1)  If a 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)  A council may phase in a tax increase or decrease resulting from the preparation of any new assessment.

1994 cM‑26.1 s347

Tax becomes debt to municipality

348   Taxes due to a municipality

                               (a)    are an amount owing to the municipality,

                              (b)    are recoverable as a debt due to the municipality,

                               (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 community revitalization levy, a special tax, a local improvement tax or a community aggregate payment levy, or

                                      (ii)    on goods, if the tax is a business tax, a community revitalization levy, a well drilling equipment tax, a community aggregate payment levy or a property tax imposed in respect of a designated manufactured home in a manufactured home community.

RSA 2000 cM‑26 s348;2005 c14 s12

Fire insurance proceeds

349(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.

1994 cM‑26.1 s349

Tax certificates

350   On request, a designated officer must issue a tax certificate showing

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

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

1994 cM‑26.1 s350

Non-taxable property

351(1)  The following are exempt from taxation under this Part:

                               (a)    property listed in section 298;

                              (b)    any property or business in respect of which an exemption from assessment or taxation, or both, was granted before January 1, 1995

                                        (i)    by a private Act, or

                                      (ii)    by an order of the Lieutenant Governor in Council based on an order of the Local Authorities Board.

(2)  A council may by bylaw cancel an exemption referred to in subsection (1)(b), with respect to any property or business.

(3)  A council proposing to pass a bylaw under subsection (2) must notify the person or group that will be affected of 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 the Minister must send a copy to the clerk of the Legislative Assembly.

1994 cM‑26.1 s351

Limitation on time for starting proceedings

352(1)  An action, suit or other proceedings for the return by a municipality of any money paid to the municipality, whether under protest or otherwise, as a result of a claim by the municipality, 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 municipality.

(2)  If no action, suit or other proceeding is started within the period referred to in subsection (1), the payment made to the municipality is deemed to have been a voluntary payment.

1994 cM‑26.1 s352

Division 2
Property Tax

Property tax bylaw

353(1)  Each council must pass a property tax bylaw annually.

(2)  The property tax bylaw authorizes the council to impose a tax in respect of property in the municipality to raise revenue to be used toward the payment of

                               (a)    the expenditures and transfers set out in the budget of the municipality, and

                              (b)    the requisitions.

(3)  The tax must not be imposed in respect of property

                               (a)    that is exempt under section 351, 361 or 362, or

                              (b)    that is exempt under section 363 or 364, unless the bylaw passed under that section makes the property taxable.

1994 cM‑26.1 s353

Tax rates

354(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 353(2).

(2)  A tax rate must be set for each assessment class or sub‑class referred to in section 297.

(3)  The tax rate may be different for each assessment class or sub‑class referred to in section 297.

(3.1)  Despite subsection (3), the tax rate set for the class referred to in section 297(1)(d) to raise the revenue required under section 353(2)(a) must be equal to the tax rate set for the class referred to in section 297(1)(b) to raise revenue for that purpose.

(4)  The tax rates set by the property tax bylaw must not be amended after the municipality sends the tax notices to the taxpayers unless subsection (5) applies.

(5)  If after sending out the tax notices the municipality discovers an error or omission that relates to the tax rates set by the property tax bylaw, the Minister may by order permit a municipality to revise the property tax bylaw and send out a revised tax notice.

1994 cM‑26.1 s354;1996 c30 s26;1998 c24 s27;1999 c11 s15

Calculating tax rates

355   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.

1994 cM‑26.1 s355;1995 c24 s47

Calculating amount of tax

356   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.

1994 cM‑26.1 s356

Special provision of property tax bylaw

357(1)  Despite anything in this Division, the property tax bylaw may specify a minimum amount payable as property tax.

(1.1)  Despite section 353, a council may pass a bylaw separate from the property tax bylaw that provides for compulsory tax instalment payments for designated manufactured homes.

(2)  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 326(a)(ii).

1994 cM‑26.1 s357;1995 c24 s48;1998 c24 s28

Tax rate for linear property

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

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

1994 cM‑26.1 s358

Requisitions

359(1)  When a requisition applies to only part of a municipality, the revenue needed to pay it must be raised by imposing a tax under this Division in respect of property in that part of the municipality.

(2)  In calculating the tax rate required to raise sufficient revenue to pay the requisitions, a municipality 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.

(3)  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, the council must accordingly reduce or increase the amount of revenue to be raised for that purpose in the next year.

1994 cM‑26.1 s359;1995 c24 s49

Alberta School Foundation Fund requisitions

359.1(1)  In this section, “Alberta School Foundation Fund requisition” means a requisition referred to in section 326(a)(ii).

(2)  In 1995 and subsequent years, when an Alberta School Foundation Fund requisition applies only to

                               (a)    one of the assessment classes referred to in section 297,

                              (b)    a combination of the assessment classes referred to in section 297, 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 a council has passed bylaws under sections 364(1.1) and 371, the council may apply an appropriate amount received under the business tax to the payment of the Alberta School Foundation Fund requisition on the non‑residential assessment class referred to in section 297 to offset the increase in the tax rate applicable to that class that would otherwise result.

(4)  The tax rate required to raise the revenue needed to pay the Alberta School Foundation Fund 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), (6)  Repealed by Revision.

(7)  In calculating the tax rate required to raise sufficient revenue to pay an Alberta School Foundation Fund requisition, a municipality

                               (a)    must not include the allowances referred to in section 359(2),

                              (b)    may impose a separate tax to raise the revenue to pay for the allowances referred to in section 359(2), and

                               (c)    may include the amounts referred to in section 359(3).

(8)  Section 354 does not apply to tax rates required to raise revenue needed to pay an Alberta School Foundation Fund requisition.

1995 c24 s50;1997 c19 s3

School board requisitions

359.2(1)  In this section, “school board requisition” means a requisition referred to in section 326(a)(iii).

(2)  In 1995 and subsequent years, when a school board requisition applies only to

                               (a)    one of the assessment classes referred to in section 297,

                              (b)    a combination of the assessment classes referred to in section 297, 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 a council has passed bylaws under sections  364(1.1) and 371, the 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 297 to offset the increase in the tax rate applicable to that class that would otherwise result.

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

                               (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), (6)  Repealed by Revision.

(7)  In calculating the tax rate required to raise sufficient revenue to pay a school board requisition, a municipality

                               (a)    may include the allowances referred to in section 359(2), and

                              (b)    may include the amounts referred to in section 359(3).

(8)  Section 354 does not apply to tax rates required to raise revenue needed to pay school board requisitions.

1995 c24 s50;1997 c19 s3

Tax agreement

360(1)  A council may make a tax agreement with an operator of a public utility or of linear property who occupies the municipality’s property, including property under the direction, control and management of the municipality.

(2)  Instead of paying the tax imposed under this Division and any other fees or charges payable to the municipality, the tax agreement may provide for an annual payment to the municipality by the operator calculated as provided in the agreement.

(3)  A tax agreement must provide that the municipality 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 of

                                       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 Utilities Commission for that year for the fuel in respect of which transportation service was so provided.

(4.1)  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, electric distribution 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 Utilities Commission for that year for the electricity in respect of which system access service, electric distribution service, or both, were so provided.

(4.2)  In subsection (4.1), “electric distribution service”,  “electric distribution system”, “electricity”, “system access service” and “transmission system” have the meanings given to them in the Electric Utilities Act.

(5)  An agreement under this section with an operator who is subject to regulation by the Alberta Utilities Commission is of no effect unless it is approved by the Alberta Utilities Commission.

RSA 2000 cM‑26 s360; 2007 cA‑37.2 s82(17)

Exemptions based on use of property

361   The following are exempt from taxation under this Division:

                               (a)    repealed 1996 c30 s27;

                              (b)    residences and farm buildings to the extent prescribed in the regulations;

                               (c)    environmental reserves, municipal reserves, school reserves, municipal and school reserves and other undeveloped property reserved for public utilities.

1994 cM‑26.1 s361;1996 c30 s27

Exemptions for Government, churches and other bodies

362(1)  The following are exempt from taxation under this Division:

                               (a)    any interest held by the Crown in right of Alberta or Canada in property;

                              (b)    property held by a municipality, except the following:

                                        (i)    property from which the municipality earns revenue and which is not operated as a public benefit;

                                      (ii)    property that is operated as a public benefit but that has annual revenue that exceeds the annual operating costs;

                                     (iii)    an electric power system;

                                     (iv)    a telecommunications system;

                                       (v)    a natural gas or propane system located in a hamlet, village, summer village, town or city or in a school district that is authorized under the School Act to impose taxes and has a population in excess of 500 people;

                               (c)    property, other than a student dormitory, used in connection with school purposes and held by

                                        (i)    the board of trustees of a school district, school division or regional division,

                                    (i.1)    the Regional authority for a Francophone Education Region established under the School Act,

                                    (i.2)    the operator of a charter school established under the School Act, or

                                      (ii)    the operator of a private school registered under the School Act;

                              (d)    property, other than a student dormitory, used in connection with educational purposes and held by any of the following:

                                        (i)    the board of governors of a university, technical institute or public college under the Post‑secondary Learning Act;

                                      (ii)    the governing body of an educational institution affiliated with a university under the Post‑secondary Learning Act;

                                     (iii)    a students association or graduate students association of a university under the Post‑secondary Learning Act;

                                     (iv)    a students association of a technical institute or public college under the Post‑secondary Learning Act;

                                       (v)    the board of governors of the Banff Centre under the Post‑secondary Learning Act;

                               (e)    property, other than a student dormitory, used in connection with hospital purposes and held by a hospital board that receives financial assistance from the Crown;

                               (f)    property held by a regional services commission;

                               (g)    repealed by RSA 2000;

                           (g.1)    property used in connection with health region purposes and held by a health region under the Regional Health Authorities Act that receives financial assistance from the Crown under any Act;

                              (h)    property used in connection with nursing home purposes and held by a nursing home administered under the Nursing Homes Act;

                               (i)    repealed 1998 c24 s29;

                               (j)    property used in connection with library purposes and held by a library board established under the Libraries Act;

                              (k)    property held by a religious body and used chiefly for divine service, public worship or religious education and any parcel of land that is held by the religious body and used only as a parking area in connection with those purposes;

                               (l)    property consisting of any of the following:

                                        (i)    a parcel of land, to a maximum of 10 hectares, that is used as a cemetery as defined in the Cemeteries Act;

                                      (ii)    any additional land that has been conveyed by the owner of the cemetery to individuals to be used as burial sites;

                                     (iii)    any improvement on land described in subclause (i) or (ii) that is used for burial purposes;

                             (m)    property held by

                                        (i)    a foundation constituted under the Senior Citizens Housing Act, RSA 1980 cS‑13, before July 1, 1994, or

                                      (ii)    a management body established under the Alberta Housing Act,

                                       and used to provide senior citizens with lodge accommodation as defined in the Alberta Housing Act;

                              (n)    property that is

                                        (i)    owned by a municipality and held by a non‑profit organization in an official capacity on behalf of the municipality,

                                      (ii)    held by a non‑profit organization and used solely for community games, sports, athletics or recreation for the benefit of the general public,

                                     (iii)    used for a charitable or benevolent purpose that is for the benefit of the general public, and owned by

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

                                              (B)    by a non‑profit organization,

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

                                       (v)    held by and used in connection with a society as defined in the Agricultural Societies Act or with a community association as defined in the regulations,

                                       and that meets the qualifications and conditions in the regulations and any other property that is described and that meets the qualifications and conditions in the regulations;

                              (o)    property

                                        (i)    owned by a municipality and used solely for the operation of an airport by the municipality, or

                                      (ii)    held under a lease, licence or permit from a municipality and used solely for the operation of an airport by the lessee, licensee or permittee;

                              (p)    a municipal seed cleaning plant constructed under an agreement authorized by section 7 of the Agricultural Service Board Act, to the extent of 2/3 of the assessment prepared under Part 9 for the plant, but not including the land attributable to the plant.

(2)  Except for properties described in subsection (1)(n)(i), (ii) or (iv), a council may by bylaw make any property that is exempt from taxation under subsection (1)(n) subject to taxation under this Division to any extent the council considers appropriate.

(3)  A council proposing to pass a bylaw under subsection (2) must notify, in writing, any person or group that will be affected of the proposed bylaw.

(4)  A bylaw under subsection (2) has no effect until one year after it is passed.

RSA 2000 cM‑26 s362;2003 cP‑19.5 s142

Exempt property that can be made taxable

363(1)  The following are exempt from taxation under this Division:

                               (a)    property held by and used in connection with Ducks Unlimited (Canada) under a lease, licence or permit from the Crown in right of Alberta or Canada;

                              (b)    property held by and used in connection with

                                        (i)    the Canadian Hostelling Association -- Northern Alberta District,

                                      (ii)    the Southern Alberta Hostelling Association,

                                     (iii)    Hostelling International -- Canada -- Northern Alberta, or

                                     (iv)    Hostelling International -- Canada -- Southern Alberta,

                                       unless the property is operated for profit or gain;

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

                              (d)    student dormitories.

(2)  A council may by bylaw make any property listed in subsection (1)(a), (b) or (c) subject to taxation under this Division to any extent the council considers appropriate.

(3)  A council may by bylaw make any property referred to in subsection (1)(d) subject to taxation to any extent the council considers appropriate other than for the purpose of raising revenue needed to pay the requisitions referred to in section 326(a).

(4)  A council proposing to pass a bylaw under subsection (2) must notify, in writing, the person or group that will be affected of the proposed bylaw.

(5)  A bylaw under subsection (2) has no effect until the expiration of one year after it is passed.

1994 cM‑26.1 s363;1995 c24 s52;1996 c30 s29;1999 c11 s18

Exemptions granted by bylaw

364(1)  A council may by bylaw exempt from taxation under this Division property held by a non‑profit organization.

(1.1)  A council may by bylaw exempt from taxation under this Division machinery and equipment used for manufacturing or processing.

(2)  Property is exempt under this section to any extent the council considers appropriate.

1994 cM‑26.1 s364;1995 c24 s53

Licensed premises

365(1)  Property that is licensed under the Gaming and Liquor Act is not exempt from taxation under this Division, despite sections 351(1)(b) and 361 to 364 and any other Act.

(2)  Despite subsection (1), property listed in section 362(1)(n) in respect of which a licence that is specified in the regulations has been issued is exempt from taxation under this Division.

1994 cM‑26.1 s365;1995 c24 s54;1996 cG‑0.5 s135;1996 c30 s30;
1998 c24 s30

Grants in place of taxes

366(1)  Each year a municipality may apply to the Crown for a grant if there is property in the municipality that the Crown has an interest in.

(2)  The Crown may pay to the municipality a grant not exceeding the amount that would be recoverable by the municipality 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 298;

                              (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.

1994 cM‑26.1 s366;1996 c30 s31

Property that is partly exempt and partly taxable

367   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.

1994 cM‑26.1 s367

Changes in taxable status of property

368(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 occupant 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, or

                              (b)    the occupant 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 a municipality,

                               (a)    it becomes exempt from taxation by that municipality when it is moved, and

                              (b)    it becomes taxable by another municipality when it is located in that other municipality.

1994 cM‑26.1 s368;1996 c30 s32;1998 c24 s31

Supplementary property tax bylaw

369(1)  If in any year a council passes a bylaw authorizing supplementary assessments to be prepared in respect of property, the council must, in the same year, pass a bylaw authorizing it to impose a supplementary tax in respect of that property.

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

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

(3)  The municipality must prepare a supplementary property tax roll, which may be a continuation of the supplementary property assessment roll prepared under Part 9 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 327(4), 328, 330 and 331 apply in respect of a supplementary property tax roll.

(6)  The municipality must

                               (a)    prepare supplementary property tax notices for all taxable property shown on the supplementary property tax roll of the municipality, and

                              (b)    send the supplementary property tax notices to the persons liable to pay the taxes.

(7)  Sections 333(4), 334, 335, 336, 337 and 338 apply in respect of supplementary property tax notices.

1994 cM‑26.1 s369;1995 c24 s55

Regulations

370   The Minister may make regulations

                               (a)    prescribing the extent to which residences and farm buildings are exempt from taxation under this Division;

                              (b)    respecting the calculation of a tax rate to be imposed on linear property;

                               (c)    describing other property that is exempt from taxation pursuant to section 362(1)(n), and respecting the qualifications and conditions required for the purposes of section 362(1)(n);

                           (c.1)    respecting tax rolls and tax notices including, without limitation, regulations

                                        (i)    respecting the information to be shown on a tax roll and a tax notice;

                                      (ii)    providing for the method of determining the person liable to pay a property or other tax imposed under this Part;

                                     (iii)    respecting the sending of tax notices;

                              (d)    specifying licences for the purposes of section 365(2);

                               (e)    defining a community association for the purposes of this Act.

RSA 2000 cM‑26 s370;2005 c14 s13

Division 3
Business Tax

Business tax bylaw

371(1)  Each 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.

1994 cM‑26.1 s371

Taxable business

372(1)  The business tax bylaw authorizes the council to impose a tax in respect of all businesses operating in the municipality 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 351, 375 or 376.

1994 cM‑26.1 s372

Person liable to pay business tax

373(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 municipality written notice of a mailing address to which notices under this Division may be sent.

1994 cM‑26.1 s373

Contents of business tax bylaw

374(1)  The business tax bylaw must

                               (a)    require assessments of businesses operating in the municipality 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;

                                    (i.1)    assessment based on a percentage of the net annual rental value of the premises;

                                      (ii)    assessment based on storage capacity of the premises occupied for the purposes of the business;

                                     (iii)    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;

                                     (iv)    assessment based on a percentage of the assessment prepared under Part 9 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;

                                    (i.1)    for the assessment method referred to in clause (b)(i.1), the percentage of the net annual rental value;

                                      (ii)    for the assessment method referred to in clause (b)(ii), the dollar rate per unit of storage capacity;

                                     (iii)    for the assessment method referred to in clause (b)(iii), the dollar rate per unit of floor space;

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

(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 municipality may require the lessee or the sub‑lessee to pay the tax in respect of the whole or part of the premises.

1994 cM‑26.1 s374;1999 c11 s19

Assessment not required

374.1  Despite section 374(1)(a), a municipality 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.

1998 c24 s33

Exempt businesses

375   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 created under section 5(2) of the Regional Airports Authorities Act;

                               (c)    property

                                        (i)    owned by a municipality and used solely for the operation of an airport by the municipality, or

                                      (ii)    held under a lease, licence or permit from a municipality and used solely for the operation of an airport by the lessee, licensee or permittee;

                              (d)    a business operated by a non‑profit organization on property that is exempt from taxation under section 362(1)(n).

1994 cM‑26.1 s375;1995 c24 s57;1998 c24 s34

Exemption when tax is payable under Division 2

376(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.

1994 cM‑26.1 s376

Business tax rate bylaw

377(1)  Each council that has passed a business tax bylaw must 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 municipality sends the tax notices to the taxpayers.

1994 cM‑26.1 s377

Calculating amount of tax

378   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.

1994 cM‑26.1 s378

Supplementary business tax bylaw

379(1)  If in any year a council passes a bylaw authorizing supplementary assessments to be prepared in respect of businesses, the council must, in the same year, pass a bylaw authorizing it to impose a supplementary tax in respect of those businesses.

(2)  A council that passes a bylaw referred to in subsection (1) 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 municipality 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 327(4), 328, 330 and 331 apply in respect of a supplementary business tax roll.

(7)  The municipality must

                               (a)    prepare supplementary business tax notices for all taxable businesses shown on the supplementary business tax roll of the municipality, and

                              (b)    send the supplementary business tax notices to the persons liable to pay the taxes.

(8)  Sections 333(4), 334, 335, 336, 337 and 338 apply in respect of supplementary business tax notices.

1994 cM‑26.1 s379

Grants in place of taxes

380(1)  Each year a municipality may apply to the Crown for a grant if there is a business in the municipality operated by the Crown.

(2)  The Crown may pay to the municipality a grant not exceeding the amount that would be recoverable by the municipality if the business operated by the Crown were not exempt from taxation under this Division.

1994 cM‑26.1 s380

Division 4
Business Revitalization Zone Tax

Regulations

381   The Minister may make regulations respecting a business revitalization zone tax.

1994 cM‑26.1 s381

Division 4.1
Community Revitalization Levy

Definitions

381.1   In this Division,

                               (a)    “incremental assessed value” means the increase in the assessed value of property located in a community revitalization levy area after the date the community revitalization levy bylaw is approved by the Lieutenant Governor in Council under section 381.2(3);

                              (b)    “levy” means a community revitalization levy imposed under section 381.2(2).

2005 c14 s14

Community revitalization levy bylaw

381.2(1)  Each council may pass a community revitalization levy bylaw.

(2)  A community revitalization levy bylaw authorizes the council to impose a levy in respect of the incremental assessed value of property in a community revitalization levy area to raise revenue to be used toward the payment of infrastructure and other costs associated with the redevelopment of property in the community revitalization levy area.

(3)  A community revitalization levy bylaw has no effect unless it is approved by the Lieutenant Governor in Council.

(4)  The Lieutenant Governor in Council may approve a community revitalization levy bylaw in whole or in part or with variations and subject to conditions.

2005 c14 s14

Person liable to pay levy

381.3   A levy imposed under this Division must be paid by the assessed persons of the property in the community revitalization levy area.

2005 c14 s14

Incremental assessed value not subject to
equalized assessment or requisition

381.4(1)  Subject to subsection (2), the incremental assessed value of property in a community revitalization levy area shall not be included for the purpose of calculating

                               (a)    an equalized assessment under Part 9, or

                              (b)    the amount of a requisition under Part 10.

(2)  Subsection (1) applies in respect of property in a community revitalization levy area only for 20 years from the year in which the community revitalization levy bylaw is made or such shorter period as determined by the Lieutenant Governor in Council.

2005 c14 s14

Regulations

381.5(1)  The Lieutenant Governor in Council may make regulations

                               (a)    establishing any area in Alberta as a community revitalization levy area;

                              (b)    respecting a levy including, without limitation, regulations respecting the minimum and maximum levy that may be imposed and the application of the levy;

                               (c)    respecting the assessment of property, including identifying or otherwise describing the assessed person in respect of the property, in a community revitalization levy area;

                              (d)    respecting assessment rolls, assessment notices, tax rolls and tax notices in respect of property in a community revitalization levy area;

                               (e)    respecting the application of any provision of this Act, with or without modification, to a community revitalization levy bylaw or a community revitalization levy, or both;

                               (f)    respecting any other matter necessary or advisable to carry out the intent and purpose of this Division.

(2)  A regulation under subsection (1) may be specific to a municipality or general in its application.

2005 c14 s14

Division 5
Special Tax

Special tax bylaw

382(1)  Each council may pass a special tax bylaw to raise revenue to pay for a specific service or purpose by imposing one or more of the following special taxes:

                               (a)    a waterworks tax;

                              (b)    a sewer tax;

                               (c)    a boulevard tax;

                              (d)    a dust treatment tax;

                               (e)    a paving tax;

                               (f)    a tax to cover the cost of repair and maintenance of roads, boulevards, sewer facilities and water facilities;

                               (g)    repealed 2008 cE‑6.6 s55;

                              (h)    a tax to enable the municipality to provide incentives to health professionals to reside and practice their professions in the municipality;

                               (i)    a fire protection area tax;

                               (j)    a drainage ditch tax;

                              (k)    a tax to provide a supply of water for the residents of a hamlet;

                               (l)    a recreational services tax.

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

RSA 2000 cM‑26 s382;2008 cE‑6.6 s55

Taxable property

383(1)  The special tax bylaw authorizes the council to impose the tax in respect of property in any area of the municipality 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 351.

1994 cM‑26.1 s383

Contents of special tax bylaw

384   The special tax bylaw must

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

                              (b)    describe the area of the municipality 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, and

                              (d)    state whether the tax rate is to be based on

                                        (i)    the assessment prepared in accordance with Part 9,

                                      (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.

1994 cM‑26.1 s384

Condition

385   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 municipality as an estimated expenditure.

1994 cM‑26.1 s385

Use of revenue

386(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 municipality must advertise the use to which it proposes to put the excess revenue.

1994 cM‑26.1 s386

Person liable to pay special tax

387   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.

1994 cM‑26.1 s387;1999 c11 s20

Division 6
Well Drilling Equipment Tax

Well drilling equipment tax bylaw

388(1)  Each council may pass a well drilling equipment tax bylaw.

(2)  The well drilling equipment tax bylaw authorizes the council to impose a tax in respect of equipment used to drill a well for which a licence is required under the Oil and Gas Conservation Act.

1994 cM‑26.1 s388

Person liable to pay the tax

389   A tax imposed under this Division must be paid by the person who holds the licence required under the Oil and Gas Conservation Act in respect of the well being drilled.

1994 cM‑26.1 s389

Calculation of the tax

390(1)   The Minister may make regulations prescribing the well drilling equipment tax rate.

(2)  A tax imposed under this Division must be calculated in accordance with the tax rate prescribed under subsection (1).

1994 cM‑26.1 s390

Division 7
Local Improvement Tax

Definition

391   In this Division, “local improvement” means a project

                               (a)    that the council considers to be of greater benefit to an area of the municipality than to the whole municipality, and

                              (b)    that is to be paid for in whole or in part by a tax imposed under this Division.

1994 cM‑26.1 s391

Petitioning rules

392(1)  Sections 222 to 226 apply 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 9 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 or health region under the Regional Health Authorities Act is entitled to sign a petition under this Division, it may give notice to the council prior to or at the time the petition is presented to the council that its name and the assessment prepared for its land under Part 9 are not to be counted in determining the sufficiency of a petition under subsection (2), and the 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.

1994 cM‑26.1 s392;1994 cR‑9.07 s25(24)

Proposal of  local improvement

393(1)  A council may on its own initiative propose a local improvement.

(2)  A group of owners in a municipality may petition the council for a local improvement.

1994 cM‑26.1 s393

Local improvement plan

394   If a local improvement is proposed, the municipality must prepare a local improvement plan.

1994 cM‑26.1 s394

Contents of plan

395(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 9,

                                      (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 municipality,

                                      (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.

1994 cM‑26.1 s395

Procedure after plan is prepared

396(1)  When a local improvement plan has been prepared, the municipality 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 (3.1), if a petition objecting to the local improvement is filed with the chief administrative officer within 30 days from the notices’ being sent under subsection (1) and the chief administrative officer declares the petition to be sufficient, the council must not proceed with the local improvement.

(3.1)  The 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.

(4)  If a sufficient petition objecting to the local improvement is not filed with the chief administrative officer within 30 days from sending the notices under subsection (1), the 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.

(5)  When a council is authorized under subsection (4) to undertake a local improvement and

                               (a)    the project has not been started, or

                              (b)    the project has been started but is not complete,

the 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.

1994 cM‑26.1 s396;1995 c24 s58

Local improvement tax bylaw

397(1)  A council must pass a local improvement tax bylaw in respect of each local improvement.

(2)  A local improvement tax bylaw authorizes the council to impose a local improvement tax in respect of all land in a particular area of the municipality to raise revenue to pay for the local improvement that benefits that area of the municipality.

(3)  Despite section 351(1), no land is exempt from taxation under this section.

1994 cM‑26.1 s397

Contents of bylaw

398(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 9,

                                      (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 municipality by the Crown in right of Canada or Alberta, and

                              (d)    include any other information the council considers necessary.

(2)  The local improvement tax bylaw may set the uniform tax rate based on estimated average costs throughout the municipality 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.

1994 cM‑26.1 s398

Start‑up of a local improvement

399  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.

1994 cM‑26.1 s399

Person liable to pay local improvement tax

400   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.

1994 cM‑26.1 s400

Paying off a local improvement tax

401(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 402 or 403, the council must refund to the owner the appropriate portion of the tax paid.

1994 cM‑26.1 s401

Variation of local improvement tax bylaw

402(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, the 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)    the council is of the opinion that as a result of the change the new parcels of land receive a benefit from the local improvement,

the 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.

1994 cM‑26.1 s402

Variation of local improvement tax rate

403(1)  If, after a local improvement tax rate has been set, the council

                               (a)    receives financial assistance from the Crown in right of Canada or Alberta 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,

the 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 11 or an appeal under Part 12 that is sufficient to reduce or increase the revenue raised by the local improvement tax bylaw in any year by more than 5%, the 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, the council may revise, once only over the life of the local improvement, the rate with respect to future years so that the local improvement tax bylaw will raise sufficient revenue to pay the actual cost of the local improvement.

1994 cM‑26.1 s403;1999 c11 s21

Unusual parcels

404   If some parcels of land in respect of which a local improvement tax is to be imposed appear to call for a smaller or larger proportionate share of the tax because they are corner lots or are differently sized or shaped from other parcels, those parcels may be assigned the number of units of measurement the council considers appropriate to ensure that they will bear a fair portion of the local improvement tax.

1994 cM‑26.1 s404

Municipality’s share of the cost

405(1)  A council may by bylaw require the municipality to pay the cost of any part of a local improvement that the council considers to be of benefit to the whole municipality.

(2)  A bylaw under subsection (1) must be advertised if the cost to be paid by the municipality exceeds 50% of the cost of the local improvement less any financial assistance provided to the municipality by the Crown in right of Canada or Alberta.

(3)  If financial assistance is provided to the municipality by the Crown in right of Canada or Alberta for a local improvement, the council must apply the assistance to the cost of the local improvement.

1994 cM‑26.1 s405

Land required for local improvement

406(1)  If a parcel of land is required before a local improvement can be proceeded with, the council may agree with the owner of the parcel that in consideration of

                               (a)    the dedication or gift to the municipality of the parcel of land required, or

                              (b)    a release of or reduction in the owner’s claim for compensation for the parcel of land,

the remainder of the owner’s land is exempt from all or part of the local improvement tax that would otherwise be imposed.

(2)  The tax roll referred to in section 327 must be prepared in accordance with an agreement under this section, despite anything to the contrary in this Act.

1994 cM‑26.1 s406

Exemption from local improvement tax

407(1)  If a sanitary or storm sewer or a water main is constructed along a road or constructed in addition to or as a replacement of an existing facility

                               (a)    along which it would not have been constructed except to reach some other area of the municipality, or

                              (b)    in order to provide capacity for future development and the existing sanitary and storm sewers and water mains are sufficient for the existing development in the area,

the council may exempt from taxation under the local improvement tax bylaw, to the extent the council considers fair, the parcels of land abutting the road or place.

(2)  If a local improvement tax is imposed for a local improvement that replaces a similar type of local improvement,

                               (a)    the balance owing on the existing local improvement tax must be added to the cost of the new local improvement, or

                              (b)    the council must exempt the parcels of land in respect of which the existing local improvement tax is imposed from the tax that would be imposed for the new local improvement.

1994 cM‑26.1 s407

Sewers

408(1)  A municipality may construct a local improvement for sewer if

                               (a)    the council approves the construction,

                              (b)    the construction is recommended by the Minister of Health or the medical health officer, and

                               (c)    the council considers it to be in the public interest to do so.

(2)  The owners of the parcels of land that benefit from a local improvement for sewer have no right to petition against its construction.

RSA 2000 cM‑26 s408;2013 c10 s37

Private connection to a local improvement

409(1)  If a local improvement for sewer or water has been constructed, the municipality may construct private connections from the local improvement to the street line if the council approves the construction.

(2)  The cost of constructing a private connection must be imposed against the parcel of land that benefits from it and the owner of the parcel has no right to petition against its construction.

1994 cM‑26.1 s409

Division 7.1
Community Aggregate Payment Levy

Community aggregate payment levy bylaw

409.1(1)  Each council may pass a community aggregate payment levy bylaw.

(2)  A community aggregate payment levy bylaw authorizes the council to impose a levy in respect of all sand and gravel businesses operating in the municipality to raise revenue to be used toward the payment of infrastructure and other costs in the municipality.

2005 c14 s15

Person liable to pay levy

409.2   A levy imposed under this Division must be paid by the persons who operate sand and gravel operations in the municipality.

2005 c14 s15

Regulations

409.3(1)  The Minister may make regulations

                               (a)    respecting a levy referred to in section 409.1(2), including, without limitation, regulations respecting the maximum levy that may be imposed and the application of the levy;

                              (b)    respecting the application of any provision of this Act, with or without modification, to a community aggregate payment levy bylaw or a community aggregate payment levy, or both;

                               (c)    respecting any other matter necessary or advisable to carry out the intent and purpose of this Division.

(2)  A regulation under subsection (1) may be specific to a municipality or general in its application.

2005 c14 s15

Division 8
Recovery of Taxes Related to Land

Definitions

410   In this Division,

                               (a)    “encumbrance” means an encumbrance as defined in the Land Titles Act;

                              (b)    “encumbrancee” means the owner of an encumbrance;

                           (b.1)    “parcel of land” means a parcel of land and the improvements on it;

                               (c)    “Registrar” means the Registrar, as defined in the Land Titles Act, of the appropriate Land Titles Office;

                           (c.1)    “remedial costs” means all expenses incurred by the Government of Alberta to perform work under an environmental protection order or an enforcement order issued under the Environmental Protection and Enhancement Act;

                              (d)    “reserve bid” means the minimum price at which a municipality is willing to sell a parcel of land at a public auction;

                               (e)    “tax” means a property tax, a community revitalization levy, a special tax, a local improvement tax or a community aggregate payment levy;

                               (f)    “tax recovery notification” means a notice, in writing, that part or all of the taxes imposed in respect of a parcel of land by a municipality are in arrears.

RSA 2000 cM‑26 s410;2005 c14 s16

Methods of recovering taxes in arrears

411(1)  A municipality may attempt to recover tax arrears in respect of a parcel of land

                               (a)    in accordance with this Division, and

                              (b)    subject to subsection (2), in accordance with any other Act or common law right.

(2)  A municipality may start an action under subsection (1)(b) at any time before

                               (a)    the parcel is sold at a public auction under section 418, or

                              (b)    the parcel is disposed of in accordance with section 425,

whichever occurs first.

1994 cM‑26.1 s411

Tax arrears list

412(1)  A municipality must annually, not later than March 31,

                               (a)    prepare a tax arrears list showing the parcels of land in the municipality in respect of which there are tax arrears for more than one year,

                              (b)    send 2 copies of the tax arrears list to the Registrar,

                           (b.1)    send a copy of the tax arrears list to the Minister responsible for the Unclaimed Personal Property and Vested Property Act, and

                               (c)    post a copy of the tax arrears list in a place that is accessible to the public during regular business hours.

(2)  A tax arrears list must not include a parcel of land in respect of which there is in existence a tax recovery notification from previous years, unless that notification has been removed from the certificate of title for that parcel.

(3)  The municipality must notify the persons who are liable to pay the tax arrears that a tax arrears list has been prepared and sent to the Registrar.

RSA 2000 cM‑26 s412;2007 cU‑1.5 s73

Tax recovery notification

413(1)  The Registrar must endorse on the certificate of title for each parcel of land shown on the tax arrears list a tax recovery notification.

(2)  The Registrar must certify, on a copy of the tax arrears list, that tax recovery notifications have been endorsed in accordance with subsection (1) and return the certified copy of the tax arrears list to the municipality with a statement of the costs payable to the Land Titles Office by the municipality.

(3)  The municipality is responsible for the payment of the costs referred to in subsection (2) but may add the costs to the taxes owing in respect of the parcels of land shown on the tax arrears list.

(4)  The Registrar must not remove a tax recovery notification from a certificate of title until the municipality at whose request it was endorsed on the certificate of title requests its removal.

1994 cM‑26.1 s413

Removal of improvements

414   When a tax recovery notification has been endorsed on a certificate of title for a parcel of land, the person who is liable to pay the taxes must not remove from the parcel, unless the municipality at whose request the notification was endorsed on the certificate of title consents, any improvements for which that person is also liable to pay the taxes.

1994 cM‑26.1 s414

Right to pay tax arrears

415(1)  After a tax recovery notification has been endorsed on the certificate of title for a parcel of land, any person may pay the tax arrears in respect of the parcel.

(2)  On payment of the tax arrears under subsection (1), the municipality must ask the Registrar to remove the tax recovery notification.

(3)  Subject to section 423(3), a person may exercise the right under subsection (1) at any time before the municipality disposes of the parcel in accordance with section 425.

1994 cM‑26.1 s415

Right to collect rent to pay tax arrears

416(1)  After a tax recovery notification has been endorsed on the certificate of title for a parcel of land, the municipality may send a notice to any person who holds the parcel under a lease from the owner, requiring that person to pay the rent as it becomes due to the municipality until the tax arrears have been paid.

(2)  Not less than 14 days before a municipality sends a notice under subsection (1), it must send a notice to the owner of the parcel of land advising the owner of the municipality’s intention to proceed under subsection (1).

(2.1)  When a parcel of land shown on a tax arrears list is land described in section 304(1)(c) in respect of another municipality, or in section 304(1)(d) or (e), the municipality may send a notice to any person who holds the parcel or a portion of it under a lease, licence or permit from the assessed person to pay the rent, licence fees or permit fees, as the case may be, to the municipality as they become due until the tax arrears have been paid.

(2.2)  Not less than 14 days before a municipality sends a notice under subsection (2.1), it must send a notice to the assessed person advising the person of the municipality’s intention to proceed under subsection (2.1).

(2.3)  Where a parcel of land described in section 304(1)(c) is held under a lease, licence or permit from the Crown in right of Alberta,

                               (a)    the Crown must, on a quarterly basis, notify the municipality in which the parcel is located of any changes in the status of the lease, licence or permit, as the case may be, and

                              (b)    the municipality must send to the Crown that portion of the tax arrears list showing the parcels of land described in section 304(1)(c) that are held by the Crown.

(6)  This section does not prevent the municipality from exercising any other right it has to collect the tax arrears.

1994 cM‑26.1 s416;1998 c24 s36

Warning of sale

417(1)  Not later than the August 1 following receipt of a copy of the tax arrears list, the Registrar must, in respect of each parcel of land shown on the tax arrears list, send a notice to

                               (a)    the owner of the parcel of land,

                              (b)    any person who has an interest in the parcel that is evidenced by a caveat registered by the Registrar, and

                               (c)    each encumbrancee shown on the certificate of title for the parcel.

(2)  The notice must state

                               (a)    that if the tax arrears in respect of the parcel of land are not paid before March 31 in the next year, the municipality will offer the parcel for sale at a public auction, and

                              (b)    that the municipality may become the owner of the parcel after the public auction if the parcel is not sold at the public auction.

(3)  The notice must be sent to the address shown on the records of the Land Titles Office for each person referred to in subsection (1).

1994 cM‑26.1 s417;1995 c24 s61

Offer of parcel for sale

418(1)  Each municipality must offer for sale at a public auction any parcel of land shown on its tax arrears list if the tax arrears are not paid.

(2)  Unless subsection (4) applies, the public auction must be held in the period beginning on the date referred to in section 417(2)(a) and ending on March 31 of the year immediately following that date.

(3)  Subsection (1) does  not apply to a parcel in respect of which the municipality has started an action under section 411(2) to recover the tax arrears before the date of the public auction.

(4)  The municipality may enter into an agreement with the owner of a parcel of land shown on its tax arrears list providing for the payment of the tax arrears over a period not exceeding 3 years, and in that event the parcel need not be offered for sale under subsection (1) until

                               (a)    the agreement has expired, or

                              (b)    the owner of the parcel breaches the agreement,

whichever occurs first.

1994 cM‑26.1 s418;1995 c24 s62;1996 c30 s35

Reserve bid and conditions of sale

419   The council must set

                               (a)    for each parcel of land to be offered for sale at a public auction, a reserve bid that is as close as reasonably possible to the market value of the parcel, and

                              (b)    any conditions that apply to the sale.

1994 cM‑26.1 s419

Right to possession

420(1)  From the date on which a parcel of land is offered for sale at a public auction, the municipality is entitled to possession of the parcel.

(2)  For the purposes of obtaining possession of a parcel of land, a designated officer may enter the parcel and take possession of it for and in the name of the municipality and, if in so doing resistance is encountered, the municipality may apply to the Court of Queen’s Bench for an order for the possession of the parcel.

RSA 2000 cM‑26 s420;2009 c53 s119

Advertisement of public auction

421(1)  The municipality must advertise the public auction

                               (a)    in one issue of The Alberta Gazette, not less than 40 days and not more than 90 days before the date on which the public auction is to be held, and

                              (b)    in one issue of a newspaper having general circulation in the municipality, not less than 10 days and not more than 20 days before the date on which the public auction is to be held.

(2)  The advertisement must specify the date, time and location of the public auction, the conditions of sale and a description of each parcel of land to be offered for sale.

(3)  The advertisement must state that the municipality may, after the public auction, become the owner of any parcel of land not sold at the public auction.

(4)  Not less than 4 weeks before the date of the public auction, the municipality must send a copy of the advertisement referred to in subsection (1)(a) to

                               (a)    the owner of each parcel of land to be offered for sale,

                              (b)    each person who has an interest in any parcel to be offered for sale that is evidenced by a caveat registered by the Registrar, and

                               (c)    each encumbrancee shown on the certificate of title for each parcel to be offered for sale.

1994 cM‑26.1 s421;1995 c24 s63

Adjournment of auction

422(1)  The municipality may adjourn the holding of a public auction to any date within 2 months after the advertised date.

(2)  If a public auction is adjourned, the municipality must post a notice in a place that is accessible to the public during regular business hours, showing the new date on which the public auction is to be held.

(3)  If a public auction is cancelled as a result of the tax arrears being paid, the municipality must post a notice in a place that is accessible to the public during regular business hours stating that the auction is cancelled.

1994 cM‑26.1 s422

Right to a clear title

423(1)  A person who purchases a parcel of land at a public auction acquires the land free of all encumbrances, except

                               (a)    encumbrances arising from claims of the Crown in right of Canada,

                              (b)    irrigation or drainage debentures,

                               (c)    caveats referred to in section 39(12) of the Condominium Property Act,

                              (d)    registered easements and instruments registered pursuant to section 69 of the Land Titles Act,

                               (e)    right of entry orders as defined in the Surface Rights Act registered under the Land Titles Act,

                               (f)    a notice of lien filed pursuant to section 38 of the Rural Utilities Act,

                               (g)    a notice of lien filed pursuant to section 20 of the Rural Electrification Loan Act, and

                              (h)    liens registered pursuant to section 21 of the Rural Electrification Long‑term Financing Act.

(2)  A parcel of land is sold at a public auction when the person who is acting as the auctioneer declares the parcel sold.

(3)  There is no right under section 415 to pay the tax arrears in respect of a parcel after it is declared sold.

1994 cM‑26.1 s423;1996 c12 s64;1998 c24 s37;1999 c11 s22

Transfer of parcel to municipality

424(1)  The municipality at whose request a tax recovery notification was endorsed on the certificate of title for a parcel of land may become the owner of the parcel after the public auction, if the parcel is not sold at the public auction.

(2)  If the municipality wishes to become the owner of the parcel of land, it must request the Registrar to cancel the existing certificate of title for the parcel of land and issue a certificate of title in the name of the municipality.

(3)  A municipality that becomes the owner of a parcel of land pursuant to subsection (1) acquires the land free of all encumbrances, except

                               (a)    encumbrances arising from claims of the Crown in right of Canada,

                              (b)    irrigation or drainage debentures,

                               (c)    registered easements and instruments registered pursuant to section 69 of the Land Titles Act,

                              (d)    right of entry orders as defined in the Surface Rights Act registered under the Land Titles Act,

                               (e)    a notice of lien filed pursuant to section 38 of the Rural Utilities Act,

                               (f)    a notice of lien filed pursuant to section 20 of the Rural Electrification Loan Act, and

                               (g)    liens registered pursuant to section 21 of the Rural Electrification Long‑term Financing Act.

(4)  A certificate of title issued to the municipality under this section must be marked “Tax Forfeiture” by the Registrar.

1994 cM‑26.1 s424;1995 c24 s64;1996 c30 s36;1998 c24 s38;
1999 c11 s23

Right to dispose of parcel

425(1)  A municipality that becomes the owner of a parcel of land pursuant to section 424 may dispose of the parcel

                               (a)    by selling it at a price that is as close as reasonably possible to the market value of the parcel, or

                              (b)    by depositing in the account referred to in section 427(1)(a) an amount of money equal to the price at which the municipality would be willing to sell the parcel under clause (a).

(2)  The municipality may grant a lease, licence or permit in respect of the parcel.

(3)  Repealed 1995 c24 s65.

(4)  If a parcel of land is disposed of under subsection (1), the municipality must request the Registrar to delete the words “Tax Forfeiture” from the certificate of title issued in the name of the municipality for the parcel.

1994 cM‑26.1 s425;1995 c24 s65

Ministers authority to transfer parcel

425.1(1)  The Minister may administer, transfer to another Minister, transfer to the municipality in which the land is situated or, subject to section 425, dispose of any parcel of land acquired by the Minister under this Part or a predecessor of this Part.

(2)  The Minister may cancel the tax arrears on any land referred to in subsection (1) and require the Registrar to remove the tax recovery notification caveat respecting those tax arrears.

1995 c24 s66

Revival of title on payment of arrears

426(1)  If the tax arrears in respect of a parcel of land are paid after the municipality becomes the owner of the parcel under section 424 but before the municipality disposes of the parcel under section 425(1), the municipality must notify the Registrar.

(2)  The Registrar must cancel the certificate of title issued under section 424(2) and revive the certificate of title that was cancelled under section 424(2).

(3)  A certificate of title revived by the Registrar is subject

                               (a)    to the same notifications, charges and encumbrances to which it would have been subject if it had not been cancelled under section 424(2), and

                              (b)    to any estate, interest or encumbrance created while the parcel was registered in the name of the municipality.

1994 cM‑26.1 s426;1996 c30 s37

Separate account for sale proceeds

427(1)  The money paid for a parcel of land at a public auction or pursuant to section 425

                               (a)    must be deposited by the municipality in an account that is established solely for the purpose of depositing money from the sale or disposition of land under this Division, and

                              (b)    must be paid out in accordance with this section and section 428.

(2)  The following must be paid first and in the following order:

                               (a)    any remedial costs relating to the parcel;

                           (a.1)    the tax arrears in respect of the parcel;

                              (b)    any lawful expenses of the municipality in respect of the parcel;

                               (c)    any expenses owing to the Crown that have been charged against the parcel of land under section 553;

                              (d)    an administration fee of 5% of the amount paid for the parcel, payable to the municipality.

(3)  If there is any money remaining after payment of the tax arrears and costs listed in subsection (2), the municipality must notify the previous owner that there is money remaining.

(3.1)  Subject to subsection (3.3), if the municipality is satisfied that there are no debts that are secured by an encumbrance on the certificate of title for the parcel of land, the municipality may pay the money remaining to the previous owner.

(3.2)  If the municipality is not satisfied that there are no debts that are secured by an encumbrance on the certificate of title for the parcel of land, the municipality must notify the previous owner that an application may be made under section 428(1) to recover all or part of the money.

(3.3)  For the purposes of this Division, “previous owner” includes the Crown in right of Alberta if the municipality has been notified by the Minister responsible for the Unclaimed Personal Property and Vested Property Act that the land has vested in the Crown, and any money remaining after payment of the tax arrears and costs set out in subsection (2) must be paid to the Minister responsible for the Unclaimed Personal Property and Vested Property Act.

(4)  Money paid to a municipality under a lease, licence or permit granted under section 425(2) must be placed in the account referred to in subsection (1) and distributed in accordance with this section and section 428.

RSA 2000 cM‑26 s427;2007 cU‑1.5 s73

Distribution of surplus sale proceeds

428(1)  A person may apply to the Court of Queen’s Bench for an order declaring that the person is entitled to a part of the money in the account referred to in section 427(1).

(2)  An application under this section must be made within 10 years after

                               (a)    the date of the public auction, if the parcel was sold at a public auction, or

                              (b)    the date of a sale under section 425, if the parcel was sold at a sale under that section.

(3)  The Court must decide if notice must be given to any person other than the applicant and in that event the hearing must be adjourned to allow notice to be given.

(4)  In making an order, the Court must have regard to the priorities in which sale proceeds are distributed in a foreclosure action.

RSA 2000 cM‑26 s428;2009 c53 s119

Payment of undistributed money to municipality

428.1   If no application is made under section 428 within the 10‑year period referred to in section 428(2), the municipality may, for any purpose, use the money deposited in accordance with section 427 that remains undistributed.

1995 c24 s68

Transfer to municipality after 15 years

428.2(1)  Despite anything in this Division, where a parcel of land has been offered for sale but not sold at a public auction and the certificate of title for the parcel has been marked “Tax Forfeiture” by the Registrar, the municipality may request the Registrar to cancel the existing certificate of title for the parcel of land and issue a certificate of title in the name of the municipality on the expiry of 15 years following the date of the public auction.

(1.1)  This section does not apply to land respecting which the Minister responsible for the Unclaimed Personal Property and Vested Property Act has notified the municipality that the land has vested in the Crown.

(2)  On the issuance of a certificate of title in the name of the municipality, all responsibilities of the municipality under this Division to the previous owner of the parcel of land cease.

(3)  Where a certificate of title is issued to a municipality under subsection (1) and there are remedial costs owing in respect of the parcel of land, the municipality must deposit in the Environmental Protection and Enhancement Fund established under the Environmental Protection and Enhancement Act the lesser of

                               (a)    the fair market value of the parcel of land, and

                              (b)    the amount of the remedial costs.

(4)  A municipality that becomes the owner of a parcel of land pursuant to subsection (1) acquires the land free of all encumbrances, except

                               (a)    encumbrances arising from claims of the Crown in right of Canada,

                              (b)    irrigation or drainage debentures,

                               (c)    registered easements and instruments registered pursuant to section 69 of the Land Titles Act,

                              (d)    right of entry orders as defined in the Surface Rights Act registered under the Land Titles Act,

                               (e)    a notice of lien filed pursuant to section 38 of the Rural Utilities Act,

                               (f)    a notice of lien filed pursuant to section 20 of the Rural Electrification Loan Act, and

                               (g)    liens registered pursuant to section 21 of the Rural Electrification Long‑term Financing Act.

RSA 2000 cM‑26 s428.2;2007 cU‑1.5 s73

Prohibited bidding and buying

429(1)  When a municipality holds a public auction or another sale under section 425, the auctioneer, the councillors, the chief administrative officer and the designated officers and employees of the municipality must not bid for or buy, or act as an agent in buying, any parcel of land offered for sale, unless subsection (2) applies.

(2)  A municipality may direct a designated officer or employee of the municipality to bid for or buy a parcel of land that the municipality wishes to become the owner of.

1994 cM‑26.1 s429

Right to place tax arrears on new parcels of land

429.1   When there are tax arrears in respect of a parcel of land that is to be subdivided, the municipality may distribute the tax arrears and any taxes that may be imposed in respect of the parcel among the parcels of land that are created by the subdivision in a manner the municipality considers appropriate.

1995 c24 s69

Minerals

430   If, as a result of proceedings under this Act or any other Act providing for the forfeiture of land or minerals, or both, for arrears of taxes, minerals are vested in the Minister or in a municipality that later passed or passes to the control of the Minister, the minerals are the property of the Crown and no person has any claim to or interest in them, despite anything in this Act or the Act under which the minerals were forfeited.

1994 cM‑26.1 s430

Acquisition of minerals

431(1)  In respect of any parcel of land or minerals

                               (a)    acquired by a municipality before or after March 5, 1948, pursuant to a tax recovery notification or caveat endorsed on the certificate of title by the Registrar, and

                              (b)    subsequently registered in the name of the municipality,

the municipality is deemed to have taken or to take title only to those minerals that the municipality was authorized and empowered to assess at the time of the issuance of the certificate of title in the name of the municipality, and any corrections to the records of any Land Titles Office made before March 5, 1948 to effect this purpose are hereby confirmed and validated.

(2)  A municipality must not transfer, lease, mortgage or otherwise dispose of or deal in any minerals or any interest in minerals without first obtaining the written consent of the Minister, and any disposition or dealing made without the consent of the Minister has no effect.

(3)  Any certificate of title issued in the name of a municipality before or after March 5, 1948 to or including any minerals, other than minerals that the municipality was authorized and empowered to assess at the time of the acquisition, may be corrected under the Land Titles Act to limit the certificate of title to the minerals the municipality was authorized and empowered to acquire, and all other necessary corrections may be made under the Land Titles Act on other certificates of title.

(4)  This section does not affect an interest in minerals acquired by any person from a municipality before March 5, 1948.

1994 cM‑26.1 s431

Right of way

432   After the date on which a municipality becomes the owner of a parcel of land under section 424, if an application is made to a municipality

                               (a)    for a right of entry by an operator entitled to apply for a right of entry order under the Surface Rights Act, or

                              (b)    for a right of way for a railway, pipeline, transmission line, pole line, conduit, irrigation or drainage ditch or other similar purpose, by an applicant entitled to expropriate for that purpose under any Act,

the municipality may grant the right of entry or right of way.

1994 cM‑26.1 s432

When parcel becomes part of another municipality

433(1)  If proceedings affecting a parcel of land have been started under this Division and the parcel of land later becomes part of another municipality, the proceedings must be continued by that municipality as if the parcel had always been included in it, and that municipality must pay to the municipality that started the proceedings, to the extent that municipality receives sufficient money to do so, the costs incurred by the original municipality in connection with the parcel.

(2)  When a parcel of land becomes part of another municipality, the Registrar must, on receipt of an order of the Minister, issue a new certificate of title showing the parcel to be registered in the name of that municipality.

1994 cM‑26.1 s433

Non-liability for condition of land

434   If the Minister becomes the owner of a parcel of land pursuant to this Division, the Minister is not liable in respect of the state and condition of the parcel or any improvements to it.

1994 cM‑26.1 s434

Action for condition of land prohibited

434.1(1)   No action for damages may be commenced against a municipality with respect to the state and condition of a parcel of land, or any improvements to it, shown on the tax arrears list of the municipality unless

                               (a)    after the date on which the municipality is entitled to possession of the parcel under section 420, or

                              (b)    after the date on which the municipality becomes the owner of the parcel under section 424,

the municipality releases on that parcel a new or additional substance into the environment that may cause, is causing or has caused an adverse effect or the municipality aggravates the adverse effect of the release of a substance into the environment on that parcel.

(2)  Subsection (1) does not relieve a municipality of liability respecting a parcel of land, or any improvement to it, that was owned by the municipality before the parcel was placed on the municipality’s tax arrears list.

1996 c30 s40

Continuation of proceedings

435(1)  With respect to Edmonton, Calgary and Medicine Hat, all proceedings taken or that were required to be taken under any predecessor of this Act, as modified or varied by any special provisions of the charters of the respective cities, must be continued or taken, as the case may be, under this Division wherever possible.

(2)  The Minister may make regulations or orders for the purpose of overcoming any procedural or other difficulty occasioned by the differences between this Division and the charters of Edmonton, Calgary and Medicine Hat.

1994 cM‑26.1 s435

Deemed compliance with Act

436   Any municipality that acquired land under a predecessor of this Act is deemed to have complied with the requirements of that Act.

1994 cM‑26.1 s436

Division 8.1
Recovery of Taxes Related to Designated Manufactured Homes

Definitions

436.01   In this Division,

                               (a)    “financing change statement” means a financing change statement as defined in the Personal Property Security Act;

                              (b)    “financing statement” means a financing statement as defined in the Personal Property Security Act;

                               (c)    “register”, except where the context otherwise requires, means to register by means of a financing statement in the Registry in accordance with the Personal Property Security Act and the regulations made under that Act;

                              (d)    “Registry” means the Personal Property Registry;

                               (e)    “reserve bid” means the minimum price at which a municipality is willing to sell a designated manufactured home at a public auction;

                               (f)    “security interest” means a security interest as defined in the Personal Property Security Act;

                               (g)    “tax” means a property tax or a community revitalization levy imposed in respect of property referred to in section 304(1)(j)(i) or (k);

                              (h)    “tax arrears list” means a tax arrears list prepared by a municipality under section 436.03(1)(a);

                               (i)    “tax recovery lien” means a charge to secure the amount of taxes owing to a municipality in respect of a designated manufactured home.

RSA 2000 cM‑26 s436.01;2005 c14 s17

Methods of recovering taxes in arrears

436.02(1)  A municipality may attempt to recover tax arrears in respect of a designated manufactured home

                               (a)    in accordance with this Division, or

                              (b)    subject to subsection (2), in accordance with Division 9 or with any other Act or common law right.

(2)  A municipality may start an action under subsection (1)(b) at any time before

                               (a)    the designated manufactured home is sold at a public auction under section 436.09, or

                              (b)    the designated manufactured home is disposed of in accordance with section 436.15(a),

whichever occurs first.

1998 c24 s40

Tax arrears list

436.03(1)  A municipality must annually, not later than March 31,

                               (a)    prepare a tax arrears list that shows the designated manufactured homes in the municipality in respect of which there are tax arrears for more than one year, and that may also show the designated manufactured homes in the municipality in respect of which there are tax arrears for less than one year,

                              (b)    register a tax recovery lien against each designated manufactured home shown on the tax arrears list, and

                               (c)    post a copy of the tax arrears list in a place that is accessible to the public during regular business hours.

(2)  A municipality must not register a tax recovery lien against a designated manufactured home in respect of which there exists a tax recovery lien registered from previous years unless that lien has first been discharged.

(3)  If a subsequent tax recovery lien is registered in error, it is deemed to be of no effect.

(4)  The municipality must give written notice to the owner of each designated manufactured home shown on the tax arrears list that a tax recovery lien has been registered against the designated manufactured home.

(5)  The municipality must give written notice to the owner of each manufactured home community containing one or more designated manufactured homes shown on the tax arrears list that a tax recovery lien has been registered against the designated manufactured home or homes.

1998 c24 s40

Costs of recovery

436.04(1)  A municipality is responsible for the payment of the costs it incurs in carrying out the measures referred to in section 436.03, but it may add the costs to the tax roll in respect of the designated manufactured home shown on the tax arrears list.

(2)  No person shall register a financing change statement to discharge the registration of a tax recovery lien against a designated manufactured home without the authorization of the municipality in whose favour the lien is registered.

(3)  If a tax recovery lien is discharged in error, the municipality may, within 30 days after the discharge and without any administration fee charged by the Government of Alberta, re‑register the tax recovery lien, which has the same effect as if the original tax recovery lien had not been discharged.

1998 c24 s40

Removal of designated manufactured home or improvements

436.05   When a tax recovery lien has been registered against a designated manufactured home, no person shall remove from the site the designated manufactured home or any other improvements located on the site for which the owner of the designated manufactured home is also liable to pay the taxes, unless the municipality that registered the lien consents.

1998 c24 s40

Right to pay tax arrears

436.06(1)  When a tax recovery lien has been registered against a designated manufactured home, any person may pay the tax arrears in respect of that designated manufactured home.

(2)  On payment of the tax arrears under subsection (1), the municipality must register a financing change statement to discharge the registration of the tax recovery lien.

(3)  A person may exercise the right under subsection (1) at any time before

                               (a)    the designated manufactured home is sold at a public auction under section 436.09, or

                              (b)    the designated manufactured home is disposed of in accordance with section 436.15(a).

1998 c24 s40

Right to collect rent to pay tax arrears

436.07(1)  When a tax recovery lien has been registered against a designated manufactured home, the municipality may send a written notice to any person who rents or leases the designated manufactured home from the owner of the designated manufactured home, requiring that person to pay the rent or lease payments, as the case may be, to the municipality until the tax arrears have been paid.

(2)  Not less than 14 days before a municipality sends a notice under subsection (1), it must send a notice to the owner of the designated manufactured home advising the owner of the municipality’s intention to proceed under subsection (1).

(3)  The municipality must send a copy of the notice under subsection (2) to the owner of the manufactured home community where the designated manufactured home is located.

(4)  This section does not prevent the municipality from exercising any other right it has to collect the tax arrears.

1998 c24 s40

Warning of sale

436.08(1)  Not later than August 1 following preparation of the tax arrears list, the municipality must, in respect of each designated manufactured home shown on the tax arrears list, send a written notice to

                               (a)    the owner of the designated manufactured home,

                              (b)    the owner of the manufactured home community where the designated manufactured home is located, and

                               (c)    each person who has a security interest in or a lien, writ, charge or other encumbrance against the designated manufactured home as disclosed by a search of the Registry using the serial number of the designated manufactured home.

(2)  The notice must state that if the tax arrears in respect of the designated manufactured home are not paid before March 31 in the next year, the municipality will offer the designated manufactured home for sale at a public auction.

(3)  The notice under subsection (1) must be sent to the address shown on the records of the Registry for each person referred to in subsection (1)(c).

1998 c24 s40;1999 c11 s25

Offer of designated manufactured home for sale

436.09(1)  Each municipality must offer for sale at a public auction any designated manufactured home shown on its tax arrears list if the tax arrears are not paid.

(2)  Unless subsection (4) applies, the public auction must be held in the period beginning on the date referred to in section 436.08(2) and ending on March 31 of the year immediately following that date.

(3)  Subsection (1) does not apply to a designated manufactured home in respect of which the municipality has started an action under section 436.02(2) to recover the tax arrears before the date of the public auction.

(4)  The municipality may enter into an agreement with the owner of a designated manufactured home shown on its tax arrears list providing for the payment of the tax arrears over a period not exceeding 3 years, and in that event the designated manufactured home need not be offered for sale under subsection (1) until

                               (a)    the agreement has expired, or

                              (b)    the owner of the designated manufactured home breaches the agreement,

whichever occurs first.

1998 c24 s40

Reserve bid and conditions for sale

436.1   The council must set for each designated manufactured home to be offered for sale at a public auction,

                               (a)    a reserve bid that is as close as reasonably possible to the market value of the designated manufactured home, and

                              (b)    any conditions that apply to the sale.

1998 c24 s40

Right to possession

436.11(1)  From the date on which a designated manufactured home is offered for sale at a public auction, the municipality is entitled to possession of the designated manufactured home.

(2)  For the purpose of obtaining possession of a designated manufactured home, a designated officer may enter the designated manufactured home and take possession of it for and in the name of the municipality, and if in so doing the designated officer encounters resistance, the municipality may apply to the Court of Queen’s Bench for an order for possession of the designated manufactured home.

RSA 2000 cM‑26 s436.11;2009 c53 s119

Advertisement of public auction

436.12(1)  The municipality must advertise the public auction in at least one issue of a newspaper having general circulation in the municipality, not less than 10 days and not more than 30 days before the date on which the public auction is to be held.

(2)  The advertisement must specify the date, time and location of the public auction, the conditions of sale and a description of each designated manufactured home to be offered for sale.

(3)  Not less than 4 weeks before the date of the public auction, the municipality must send a copy of the advertisement referred to in subsection (1) to each person referred to in section 436.08(1).

1998 c24 s40

Adjournment of auction

436.13(1)  The municipality may adjourn the holding of a public auction to any date within 2 months after the advertised date.

(2)  If a public auction is adjourned, the municipality must

                               (a)    post a notice in a place that is accessible to the public during regular business hours, showing the new date on which the public auction is to be held, and

                              (b)    send a copy of the notice to each person referred to in section 436.08(1).

(3)  If a public auction is cancelled as a result of the payment of the tax arrears, the municipality must

                               (a)    post a notice in a place that is accessible to the public during regular business hours stating that the auction is cancelled, and

                              (b)    send a copy of the notice to each person referred to in section 436.08(1).

1998 c24 s40

Unencumbered ownership

436.14(1)  A person who purchases a designated manufactured home at a public auction or pursuant to section 436.15(a) acquires the designated manufactured home free of all security interests, liens, writs, charges and other encumbrances, except encumbrances arising from claims of the Crown in right of Canada, and all obligations secured by the security interests, liens, writs, charges and other encumbrances are, as regards the purchaser, deemed performed.

(2)  When a person purchases a designated manufactured home at a public auction or pursuant to section 436.15(a), the municipality must, in respect of any security interest in or lien, writ, charge or other encumbrance against the designated manufactured home that exists on the date of sale as disclosed by a search of the Registry using the serial number of the designated manufactured home, register a financing change statement

                               (a)    to amend the collateral description in the registration to exclude the designated manufactured home, or

                              (b)    if the designated manufactured home is the only collateral described in the registration, to discharge the registration.

(3)  Subsection (2) does not apply to a registration for which the purchaser is named as a debtor in a registered financing statement.

(4)  Subsection (2) operates despite section 68 of the Personal Property Security Act.

(5)  A designated manufactured home is sold at a public auction when the person who is acting as the auctioneer declares the designated manufactured home sold.

1998 c24 s40

Right to sell or dispose of designated manufactured home

436.15   If a designated manufactured home is not sold at a public auction under section 436.09, the municipality may

                               (a)    dispose of it

                                        (i)    by selling it at a price that is as close as reasonably possible to the market value of the designated manufactured home, or

                                      (ii)    by depositing in the account referred to in section 436.17(1)(a) an amount of money equal to the price at which the municipality would be willing to sell the designated manufactured home under subclause (i),

                                  or

                              (b)    grant a lease in respect of it.

1998 c24 s40

Payment of tax arrears

436.16(1)  If the tax arrears in respect of a designated manufactured home are paid before the municipality disposes of it under section 436.15(a) or while the designated manufactured home is being leased under section 436.15(b), the municipality must return the designated manufactured home to its owner.

(2)  Before returning the designated manufactured home to its owner under subsection (1), the municipality must send a written notice

                               (a)    to each person referred to in section 436.08(1), and

                              (b)    if the municipality has leased the designated manufactured home under section 436.15(b), to the person leasing it.

(3)  The notice must state that

                               (a)    the designated manufactured home will be returned to the owner after 30 days from the date of the notice, and

                              (b)    despite any provision to the contrary in a lease agreement in respect of the designated manufactured home, the lease expires 30 days after the date of the notice.

(4)  Subsection (3) applies despite anything contained in the Residential Tenancies Act.

1998 c24 s40

Separate account for sale proceeds

436.17(1)  The money paid for a designated manufactured home at a public auction or pursuant to section 436.15(a)

                               (a)    must be deposited by the municipality in an account that is established solely for the purpose of depositing money from the sale or disposition of designated manufactured homes under this Division, and

                              (b)    must be paid out in accordance with this section and section 436.18.

(2)  Money paid to a municipality as rent under a lease granted under section 436.15(b) must be placed in the account referred to in subsection (1) and distributed in accordance with this section and section 436.18.

(3)  The following must be paid first and in the following order:

                               (a)    the tax arrears in respect of the designated manufactured home;

                              (b)    any lawful expenses of the municipality in respect of the designated manufactured home;

                               (c)    an administration fee of 5% of the amount deposited in respect of the designated manufactured home pursuant to subsection (1), payable to the municipality.

(4)  If there is any money remaining after payment of the tax arrears and costs listed in subsection (3), the municipality must notify the previous owner of the designated manufactured home that there is money remaining.

(5)  If the municipality is satisfied after a search of the Registry using the serial number of the designated manufactured home that there are no security interests in or liens, writs, charges or other encumbrances against the designated manufactured home, the municipality may pay the money remaining after the payments under subsection (3) to the previous owner of the designated manufactured home.

(6)  If the municipality is not satisfied after a search of the Registry using the serial number of the designated manufactured home that there are no security interests in or liens, writs, charges or other encumbrances against the designated manufactured home, the municipality must notify the previous owner that an application may be made under section 436.18 to recover all or part of the money.

1998 c24 s40

Distribution of surplus sale proceeds

436.18(1)  A person may apply to the Court of Queen’s Bench for an order declaring that the person is entitled to a part of the money in the account referred to in section 436.17(1).

(2)  An application under this section must be made within 5 years after

                               (a)    the date of the public auction, if the designated manufactured home was sold at a public auction, or

                              (b)    the date of a sale under section 436.15(a), if the designated manufactured home was sold under that section.

(3)  The Court must decide if notice must be given to any person other than the applicant and in that event the hearing must be adjourned to allow notice to be given.

RSA 2000 cM‑26 s436.18;2009 c53 s119

Payment of undistributed money to municipality

436.19   If no application is made under section 436.18 within the 5‑year period referred to in section 436.18, the municipality may, for any purpose, use the money deposited in accordance with section 436.17 that remains undistributed.

1998 c24 s40

Transfer to municipality after 10 years

436.2(1)  Despite anything in this Division, where a designated manufactured home has been offered for sale but not sold at a public auction and the municipality has not disposed of it under section 436.15(a) within 10 years following the date of the public auction,

                               (a)    sections 436.16, 436.17 and 436.18 cease to apply with respect to that designated manufactured home, and

                              (b)    the municipality becomes the owner of the designated manufactured home free of all security interests, liens, writs, charges and other encumbrances, except encumbrances arising from claims of the Crown in right of Canada, and all obligations secured by the security interests, liens, writs, charges or encumbrances  are, as regards the municipality, deemed performed.

(2)  When the municipality becomes the owner of a designated manufactured home under subsection (1), the municipality may, in respect of any security interest in or lien, writ, charge or other encumbrance against the designated manufactured home as disclosed by a search of the Registry using the serial number of the designated manufactured home, register a financing change statement

                               (a)    to amend the collateral description in the registration to exclude the designated manufactured home, or

                              (b)    if the designated manufactured home is the only collateral described in the registration, to discharge the registration.

(3)  Subsection (2) operates despite section 68 of the Personal Property Security Act.

1998 c24 s40

Prohibited bidding and buying

436.21(1)  When a municipality holds a public auction under section 436.09 or a sale under section 436.15(a), the auctioneer, the councillors, the chief administrative officer and the designated officers and employees of the municipality must not bid for or buy, or act as an agent in buying, any designated manufactured home offered for sale, unless subsection (2) applies.

(2)  A municipality may direct a designated officer or employee of the municipality to bid for or buy a designated manufactured home of which the municipality wishes to become the owner.

1998 c24 s40

Manufactured home moved to another municipality

436.22   If, after tax recovery proceedings affecting a designated manufactured home are started under this Division, the designated manufactured home is moved to another municipality or its site becomes part of another municipality,

                               (a)    the proceedings must be continued by that other municipality as if the designated manufactured home had always been included in it, and

                              (b)    the other municipality must pay to the municipality that commenced the proceedings, to the extent that the other municipality receives sufficient money to do so, the costs incurred by the original municipality in connection with the tax recovery proceedings.

1998 c24 s40

Regulations

436.23   The Minister may make regulations

                               (a)    respecting the rights and obligations of a municipality in relation to its possession of a designated manufactured home under this Division;

                              (b)    respecting any other matter related to the recovery of taxes under this Division that the Minister considers necessary to carry out the intent of this Division.

1998 c24 s40

Reporting requirements

436.24(1)  Unless a municipality passes a bylaw to the contrary, the owner of a manufactured home community must provide monthly reports to the chief administrative officer or a designated officer of the municipality regarding

                               (a)    the ownership of all designated manufactured homes in the manufactured home community, including the serial numbers of the designated manufactured homes, and

                              (b)    the movement of all designated manufactured homes in and out of the manufactured home community.

(2)  Despite subsection (1), a municipality may pass a bylaw requiring the owner of the manufactured home community to provide the reports required under subsection (1) to the municipality on the dates specified by the municipality, but not more than once a month.

1998 c24 s40

Division 9
Recovery of Taxes Not Related to Land

Definitions

437   In this Division,

                               (a)    “distress warrant” means a written instruction to seize goods of the person named in the warrant;

                              (b)    “period for payment” means

                                        (i)    if the person liable to pay the tax is a resident of the municipality, the 14 days following the sending of the tax notice by the municipality, or

                                      (ii)    if the person liable to pay the tax is not a resident of the municipality, the 30 days following the sending of the tax notice by the municipality;

                               (c)    “tax” means

                                        (i)    a business tax,

                                      (ii)    a well drilling equipment tax,

                                   (ii.1)    a community aggregate payment levy, or

                                     (iii)    a property tax or community revitalization levy imposed in respect of property referred to in section 304(1)(c), (f), (g), (h), (i), (j)(i) or (k);

                              (d)    “tax arrears” means taxes that remain unpaid after the expiry of the period for payment.

RSA 2000 cM‑26 s437;2005 c14 s18

Methods of recovering taxes in arrears

438(1)  A municipality may attempt to recover tax arrears

                               (a)    in accordance with this Division, and

                              (b)    subject to subsection (2), in accordance with any other Act or common law right.

(2)  A municipality may start an action under subsection (1)(b) at any time before the goods are sold at a public auction or the municipality becomes the owner of the goods under section 448, whichever occurs first.

1994 cM‑26.1 s438

Right to issue distress warrant

439(1)  A municipality wishing to recover tax arrears pursuant to this Division may issue a distress warrant.

(2)  Each municipality may, in writing, authorize a designated officer or appoint a person to the position of designated officer to prepare and issue distress warrants and seize goods pursuant to distress warrants on behalf of the municipality.

1994 cM‑26.1 s439

Seizure of goods

440(1)  When a distress warrant has been issued, a civil enforcement agency or a person referred to in section 439(2) must place sufficient goods under seizure to satisfy the amount of the claim shown in the warrant.

(2)  The person placing goods under seizure may ask the person who owns or has possession of the seized goods to sign a bailee’s undertaking agreeing to hold the seized goods for the municipality.

(3)  If a person refuses to sign a bailee’s undertaking, the person placing goods under seizure may remove the goods from the premises.

(4)  When a bailee’s undertaking has been signed under subsection (2), the goods specified in it are deemed to have been seized.

(5)  A seizure under this section continues until the municipality

                               (a)    abandons the seizure by written notice, or

                              (b)    sells the goods.

(6)  The municipality is not liable for wrongful or illegal seizure or for loss of or damage to goods held under a seizure under this section if a bailee’s undertaking relating to the seized goods has been signed pursuant to subsection (2).

1994 cM‑26.1 s440;1994 cC‑10.5 s146;1997 c19 s3

Goods affected by distress warrant

441(1)  A person may seize the following goods pursuant to a distress warrant:

                               (a)    goods belonging to the person who is liable to pay the tax arrears or in which that person has an interest;

                              (b)    goods of a business that is liable to pay business tax arrears, even if the goods have been sold to a purchaser of the business;

                               (c)    goods of a corporation that are in the hands of

                                        (i)    a receiver appointed for the benefit of creditors,

                                      (ii)    an authorized trustee in bankruptcy, or

                                     (iii)    a liquidator appointed under a winding‑up order.

(2)  If a person who is liable to pay tax arrears is in possession of goods belonging to others for the purpose of storing the goods, those goods must not be seized pursuant to the distress warrant.

1994 cM‑26.1 s441

Date for issuing distress warrant

442(1)  A distress warrant must not be issued until the period for payment expires, unless subsection (2) applies.

(2)  If, before the period for payment expires, a municipality has reason to believe that a person is about to move out of the municipality goods that are to be seized under a distress warrant, the municipality may apply to a justice of the peace for an order authorizing the municipality to issue the distress warrant before the period for payment expires.

1994 cM‑26.1 s442

Right to pay tax arrears

443(1)  After goods have been seized under a distress warrant, any person may pay the tax arrears.

(2)  On payment of the tax arrears under subsection (1), the municipality must release the goods from seizure.

(3)  A person may exercise the right under subsection (1) at any time before the municipality sells the goods at a public auction or becomes the owner of the goods under section 448.

1994 cM‑26.1 s443

Right to collect rent to pay tax arrears

444(1)  If a distress warrant has been issued to recover tax arrears in respect of a business and the person who is liable to pay the business tax arrears owns property that is leased to one or more tenants, the municipality may send a notice to each tenant requiring the tenant to pay the rent as it becomes due to the municipality until the business tax arrears have been paid.

(2)  Not less than 14 days before a municipality sends a notice under subsection (1), it must send a notice to the owner of the property advising the owner of the municipality’s intention to proceed under subsection (1).

(3)  This section does not prevent the municipality from exercising any other right it has to collect the tax arrears.

1994 cM‑26.1 s444

Sale of property

445(1)  The municipality must offer for sale at a public auction goods that have been seized under a distress warrant if the tax arrears are not paid, unless the municipality starts an action under section 438(2) to recover the tax arrears before the date of the public auction.

(2)  The municipality must advertise a public auction by posting a notice in at least 3 public places in the municipality near the goods to be sold not less than 10 days before the date of the auction.

(3)  The advertisement must specify the date, time and location of the public auction, the conditions of sale, a description of the goods to be sold and the name of the person whose goods are to be sold.

(4)  The advertisement must state that the municipality will become the owner of any goods not sold at the public auction, immediately after the public auction.

1994 cM‑26.1 s445

Date of public auction

446(1)  The public auction must be held not more than 60 days after the goods are seized under the distress warrant.

(2)  The municipality may adjourn the holding of a public auction but must post a notice in accordance with section 445(2) showing the new date on which the public auction is to be held.

1994 cM‑26.1 s446

Exception to sale at auction

447   Despite section 445(1), a municipality may have grain seized under a distress warrant hauled to the nearest elevator or other convenient place of storage and may dispose of the grain at the current market price.

1994 cM‑26.1 s447

Transfer to municipality

448   The municipality becomes the owner of any goods offered for sale but not sold at a public auction, immediately after the public auction and may dispose of the goods by selling them.

1994 cM‑26.1 s448

Separate account for sale proceeds

449(1)  The money paid for goods at a public auction or pursuant to section 448

                               (a)    must be deposited by the municipality in an account that is established solely for the purpose of depositing money from the sale of goods under this Division, and

                              (b)    must be paid out in accordance with this section and section 450.

(2)  The following must be paid first and in the following order:

                               (a)    the tax arrears;

                              (b)    any lawful expenses of the municipality in respect of the goods.

(3)  If there is any money remaining after payment of the tax arrears and expenses listed in subsection (2), the municipality must notify the previous owner that there is money remaining and that an application may be made under section 450 to recover all or part of the money.

1994 cM‑26.1 s449

Distribution of surplus sale proceeds

450(1)  A person may apply to the Court of Queen’s Bench for an order declaring that the person is entitled to a part of the money in the account referred to in section 449(1).

(2)  An application under this section may be made within 5 years after the date of the public auction.

(3)  The Court must decide if notice must be given to any person other than the applicant and in that event the hearing must be adjourned to allow notice to be given.

RSA 2000 cM‑26 s450;2009 c53 s119

Seizure of designated manufactured home

451   Part 10 of the Civil Enforcement Act does not apply to a designated manufactured home in a manufactured home community that has been seized under a distress warrant.

1994 cM‑26.1 s451;1994 cC‑10.5 s146;1998 c24 s41

Regulations

452   The Minister may make regulations respecting any other matter related to the recovery of taxes under this Division that is considered necessary to carry out the intent of this Division.

1994 cM‑26.1 s452

Part 11
Assessment Review Boards

Division 1
Establishment and Function of Assessment Review Boards

Interpretation

453(1)  In this Part,

                               (a)    “assessment notice” includes an amended assessment notice and a supplementary assessment notice;

                              (b)    “assessment roll” includes a supplementary assessment roll;

                               (c)    “composite assessment review board” means an assessment review board consisting of

                                        (i)    one provincial member and 2 other members who are not provincial members, or

                                      (ii)    subject to section 454.2(3), one provincial member;

                              (d)    “local assessment review board” means an assessment review board consisting of

                                        (i)    3 members who are not provincial members, or

                                      (ii)    subject to section 454.1(2), one member who is not a provincial member;

                               (e)    “provincial member” means a person appointed as a provincial member to a composite assessment review board by the Minister under section 454.2(2) or (3);

                               (f)    “tax notice” includes a supplementary tax notice;

                               (g)    “tax roll” includes a supplementary tax roll.

(2)  In this Part, a reference to an assessment review board means a local assessment review board or a composite assessment review board, as the case requires.

RSA 2000 cM‑26 s453;2009 c29 s13

Assessment review boards established

454(1)  A council may by bylaw at any time establish one or more local assessment review boards and one or more composite assessment review boards.

(2)  Despite subsection (1), a council must by bylaw on receiving a complaint under section 461 establish a local assessment review board or a composite assessment review board, depending on the type of complaint, to hear the complaint.

RSA 2000 cM‑26 s454;2009 c29 s14

Appointment of members to local assessment review board

454.1(1)  A council must

                               (a)    appoint 3 persons as members to each local assessment review board,

                              (b)    prescribe the term of office of each member appointed under clause (a) and the manner in which vacancies are to be filled, and

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

(2)  Despite subsection (1) but subject to the conditions prescribed by the regulations, a council may establish a local assessment review board consisting of only one member appointed by the council.

(3)  The members of each local assessment review board must choose a presiding officer from among themselves.

2009 c29 s15

Appointment of members to composite
assessment review board

454.2(1)  A council must

                               (a)    appoint 2 persons as members to each composite assessment review board,

                              (b)    prescribe the term of office of each member appointed under clause (a) and the manner in which vacancies are to be filled, and

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

(2)  The Minister must, in accordance with the regulations, appoint one provincial member to each composite assessment review board.

(3)  Despite subsections (1) and (2) but subject to the conditions prescribed by the regulations, a council may establish a composite assessment review board consisting of only a provincial member appointed by the Minister.

(4)  The provincial member is the presiding officer of a composite assessment review board.

2009 c29 s15

Qualifications of members

454.3   A member of an assessment review board may not participate in a hearing of the board unless the member is qualified to do so in accordance with the regulations.

2009 c29 s16

Clerk

455(1)  The council must appoint a designated officer to act as the clerk of the assessment review boards having jurisdiction in the municipality and prescribe the remuneration and duties of that person.

(2)  The clerk must not be an assessor.

1994 cM‑26.1 s455

Joint establishment of assessment review boards

456   Two or more councils may agree to establish jointly the assessment review boards to have jurisdiction in their municipalities.

2000 c29 s16

Acting members

457(1)  The chief elected official may appoint a person as an acting member of

                               (a)    a local assessment review board, or

                              (b)    a composite assessment review board

if any member, other than a provincial member, is unable for any reason to attend a hearing of the board.

(2)  The Minister must, in accordance with the regulations, appoint a person as an acting provincial member of a composite assessment review board if the provincial member is unable for any reason to attend a hearing of the board.

RSA 2000 cM‑26 s457;2009 c29 s17

Quorum

458(1)  Two members of a local assessment review board referred to in section 453(1)(d)(i) constitutes a quorum of the local assessment review board.

(2)  The provincial member and one other member of a composite assessment review board referred to in section 453(1)(c)(i) constitutes a quorum of the composite assessment review board.

RSA 2000 cM‑26 s458;2009 c29 s18

Decision

459   A decision of a majority of the members of an assessment review board is the decision of the assessment review board.

1994 cM‑26.1 s459

Complaints

460(1)  A person wishing to make a complaint about any assessment or tax must do so in accordance with this section.

(2)  A complaint must be in the form prescribed in the regulations and must be accompanied with the fee set by the council under section 481(1), if any.

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

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

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

                               (a)    the description of a property or business;

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

                               (c)    an assessment;

                              (d)    an assessment class;

                               (e)    an assessment sub‑class;

                               (f)    the type of property;

                               (g)    the type of improvement;

                              (h)    school support;

                               (i)    whether the property is assessable;

                               (j)    whether the property or business is exempt from taxation under Part 10.

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

(7)  A complainant must

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

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

                               (c)    indicate what the correct information is, and

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

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

(8.1)  Despite subsection (8), where a local improvement tax rate has been revised under section 403(3), a complaint may be made about the revised local improvement tax whether or not a complaint was made about the tax within the year after it was first imposed.

(8.2)  A complaint under subsection (8.1) must be made within one year after the local improvement tax rate is revised.

(9)  Repealed 1995 c24 s71.

(10)  A complaint must include the mailing address of the complainant if the mailing address of the complainant is different from the address shown on the assessment notice or tax notice.

(11)  An assessment review board has no jurisdiction to deal with a complaint about linear property or an amount set by the Minister under Part 9 as the equalized assessment for a municipality.

RSA 2000 cM‑26 s460;2009 c29 s19

Jurisdiction of assessment review boards

460.1(1)  A local assessment review board has jurisdiction to hear complaints about any matter referred to in section 460(5) that is shown on

                               (a)    an assessment notice for

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

                                      (ii)    farm land,

                                  or