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Alberta Regulation 202/2012
Provincial Parks Act
PROVINCIAL PARKS (GENERAL) AMENDMENT REGULATION
Filed: November 21, 2012
For information only:   Made by the Minister of Tourism, Parks and Recreation  
(M.O. 17/12) on November 15, 2012 pursuant to section 12(2) of the Provincial Parks 
Act. 
1   The Provincial Parks (General) Regulation (AR 102/85) is 
amended by this Regulation.

2   Section 50 is amended by striking out "December 1, 2012" 
and substituting "December 1, 2017".


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Alberta Regulation 203/2012
Judgment Interest Act
JUDGMENT INTEREST AMENDMENT REGULATION
Filed: November 21, 2012
For information only:   Made by the Lieutenant Governor in Council (O.C. 370/2012) 
on November 21, 2012 pursuant to section 4 of the Judgment Interest Act. 
1   The Judgment Interest Regulation (AR 215/2011) is 
amended by this Regulation.

2   Section 1 is amended by adding the following after 
clause (t):
	(u)	the interest rate from January 1, 2013 to December 31, 2013 
is prescribed at 1.40% per year.



Alberta Regulation 204/2012
Municipal Government Act
COCHRANE COMMUNITY REVITALIZATION LEVY REGULATION
Filed: November 21, 2012
For information only:   Made by the Lieutenant Governor in Council (O.C. 379/2012) 
on November 21, 2012 pursuant to section 381.5 of the Municipal Government Act. 
Table of Contents
	1	Definitions
	2	Scope of Regulation
	3	Establishment of community revitalization levy area
	4	Community revitalization plan
	5	Community revitalization levy bylaw
	6	Borrowing bylaw


	7	Preparation of assessments
	8	Community revitalization assessment roll
	9	Community revitalization levy roll
	10	Community revitalization levy rate bylaw
	11	Calculating amount of levy
	12	Separate fund required
	13	Application of Parts 9 to 12 of Act
	14	Termination of a community revitalization levy bylaw
	15	Expiry 
 
Schedule
Definitions
1   In this Regulation,
	(a)	"Act" means the Municipal Government Act;
	(b)	"assessment baseline" means the property assessment of each 
property within the Cochrane Community Revitalization 
Levy as of December 31, 2012;
	(c)	"community revitalization levy bylaw" means a bylaw 
passed by the council to impose a levy in respect of the 
incremental assessed value of property in the Cochrane 
Community Revitalization Levy;
	(d)	"community revitalization levy rate" means the rate imposed 
under a community revitalization levy bylaw for the 
applicable assessment class or sub-class of property;
	(e)	"council" means the council of the Town of Cochrane;
	(f)	"incremental assessed value" has the meaning given to it in 
section 381.1(a) of the Act;
	(g)	"property" has the meaning given to it in section 284(1)(r) of 
the Act;
	(h)	"Cochrane Community Revitalization Levy" means the 
Town of Cochrane community revitalization levy area 
established pursuant to section 3.
Scope of Regulation
2(1)  This Regulation applies only to property located in the Cochrane 
Community Revitalization Levy.
(2)  Sections 6 to 14 apply only if
	(a)	the council passes a community revitalization levy bylaw in 
respect of the Cochrane Community Revitalization Levy, and
	(b)	the Lieutenant Governor in Council approves the community 
revitalization levy bylaw.
Establishment of community revitalization levy area
3   This Regulation establishes a community revitalization levy area in 
the Town of Cochrane, known as the Cochrane Community 
Revitalization Levy, on the lands described in the Schedule.
Community revitalization plan
4(1)  Before passing a community revitalization levy bylaw in respect 
of the Cochrane Community Revitalization Levy the council must
	(a)	prepare a community revitalization plan for the Cochrane 
Community Revitalization Levy,
	(b)	hold one or more public hearings on the proposed community 
revitalization plan in accordance with section 606 of the Act, 
and
	(c)	make and keep a record of any public hearings, and make the 
results of those public hearings available to the public.
(2)  A community revitalization plan must address
	(a)	the objectives, risks and benefits associated with the plan,
	(b)	the need for the plan, including substantiation that 
redevelopment will not progress significantly in its absence,
	(c)	the costs associated with the plan, including the amount and 
timing of projected
	(i)	redevelopment capital costs,
	(ii)	borrowing costs, and
	(iii)	other costs,
	(d)	the revenues associated with the plan, including the amount 
and timing of projected
	(i)	community revitalization levies in respect of the 
incremental assessed value of property in the Cochrane 
Community Revitalization Levy,
	(ii)	general municipal revenues, and
	(iii)	other revenue sources,
	(e)	the amount, timing and source of projected borrowings 
associated with the plan, and the amount and timing of the 
repayments,
	(f)	a low, medium and high projection of estimated changes in 
the incremental assessed value of property in the Cochrane 
Community Revitalization Levy, and the consequent impact 
on projected revenues from community revitalization levies,
	(g)	how the municipality will fund any shortfall, in the event that 
actual revenues associated with the plan are not sufficient to 
provide for the actual costs and repayment of borrowings 
associated with the plan,
	(h)	the proposed land uses for the Cochrane Community 
Revitalization Levy,
	(i)	the proposed phasing of development in the Cochrane 
Community Revitalization Levy,
	(j)	the impact, if any, that the redevelopment of the Cochrane 
Community Revitalization Levy will have on the residents of 
that area,
	(k)	which features, facilities and characteristics of the 
municipality will be adversely affected by the redevelopment 
of the Cochrane Community Revitalization Levy and what is 
proposed to mitigate those effects,
	(l)	which historically significant buildings in the Cochrane 
Community Revitalization Levy will be conserved and 
maintained and how they will be conserved and maintained, 
and
	(m)	the expected role of private sector developers in the 
redevelopment of the Cochrane Community Revitalization 
Levy.
(3)  A community revitalization plan must be consistent with the land 
use policies established by the Lieutenant Governor in Council under 
section 622 of the Act.
Community revitalization levy bylaw
5(1)  A community revitalization levy bylaw must include all of the 
information required to be included in the community revitalization 
plan.
(2)  A community revitalization levy bylaw may be amended by the 
council, but any amendments made have no effect unless they are 
approved by the Lieutenant Governor in Council.
Borrowing bylaw
6   Despite sections 256 to 263 of the Act, a borrowing bylaw for the 
purpose of implementing the community revitalization plan, in whole 
or in part, must be advertised in accordance with section 606 of the 
Act.
Preparation of assessments
7   Assessments of property in the Cochrane Community 
Revitalization Levy must be prepared in the same manner as similar 
properties in the municipality in accordance with Part 9 of the Act, as 
modified by this Regulation.
Community revitalization assessment roll
8(1)  The municipality must prepare annually, not later than February 
28, a community revitalization assessment roll.
(2)  A community revitalization assessment roll may be a continuation 
of the assessment roll prepared under Part 9 of the Act or may be 
separate from that roll.
Community revitalization levy roll
9(1)  The municipality must prepare a community revitalization levy 
roll annually.
(2)  A community revitalization levy roll may be a continuation of the 
tax roll prepared under Part 10 of the Act or may be separate from that 
roll.
(3)  A community revitalization levy roll must show the same 
information that is required to be shown on the tax roll in accordance 
with section 329 of the Act.
Community revitalization levy rate bylaw
10(1)  The council must pass a community revitalization levy rate 
bylaw annually.
(2)  A community revitalization levy rate bylaw must
	(a)	set and show separately all of the community revitalization 
levy rates that must be imposed to raise the revenue required 
to meet the levy increment financing program and council's 
approved budget, and
	(b)	not be imposed in respect of property that
	(i)	is exempt under section 351, 361 or 362 of the Act,
	(ii)	is exempt under section 363 of the Act, unless the bylaw 
passed under section 363 makes the property taxable, or
	(iii)	is made exempt from taxation by the bylaw passed 
under section 364 of the Act.
(3)  A community revitalization levy rate must be equal to or greater 
than the tax rates established annually for the corresponding property 
tax bylaw for each assessment class or sub-class of property referred to 
in section 297 of the Act.
(4)  A community revitalization levy rate bylaw may set out the class 
and subclass tax rates for the municipal property tax, the tax rates for 
any requisitions under Part 10 of the Act and the community 
revitalization levy rate.
Calculating amount of levy
11(1)  The amount of the levy to be imposed in respect of property 
located in the Cochrane Community Revitalization Levy is to be 
calculated by multiplying the incremental assessed value of the 
property by the community revitalization levy rate to be imposed on 
that property.
(2)  If a tax-exempt property in the Cochrane Community 
Revitalization Levy becomes taxable or partially taxable, the 
community revitalization levy for that property is to be calculated on a 
prorated basis by applying the community revitalization levy rate to 
the incremental assessed value of the taxable portion of the property.
(3)  The community revitalization levy under subsection (2) is to be 
applied beginning in the year that the property becomes taxable or 
partially taxable.
(4)  If a tax-exempt property in the Cochrane Community 
Revitalization Levy becomes taxable or partially taxable, the 
assessment baseline for that property shall be excluded from the 
equalized assessment beginning in the year that the property becomes 
taxable or partially taxable.
(5)  If taxable property in the Cochrane Community Revitalization 
Levy becomes tax exempt, no community revitalization levy is to be 
applied to that property beginning in the year that the property 
becomes exempt.
(6)  If, after the community revitalization area has been established, 
there is 
	(a)	a subdivision affecting the property within the Cochrane 
Community Revitalization Levy, or
	(b)	a consolidation of 2 or more properties within the Cochrane 
Community Revitalization Levy,
in respect of which a community revitalization levy is payable, the 
municipality must reallocate the assessment baseline to each of the 
new properties in the year that the subdivision or consolidation occurs.
(7)  If, after the community revitalization area has been established, 
there are changes to the assessment class or assessment sub-class for a 
property, the municipality may revise the assessment class or sub-class 
applicable to the property assessment baseline to reflect those changes 
with respect to future years.
Separate fund required
12   A community revitalization levy collected from the Cochrane 
Community Revitalization Levy, and any interest earned from the 
investment of that levy,
	(a)	must 
	(i)	be accounted for separately from other levies collected, 
and
	(ii)	be used only for the purposes specified in the 
community revitalization plan for the Cochrane 
Community Revitalization Levy;
	(b)	may not be used to pay for any project or improvement that is 
completed before the community revitalization levy bylaw is 
approved by the Lieutenant Governor in Council.
Application of Parts 9 to 12 of Act
13   Except as modified by this Regulation, Parts 9 to 12 of the Act 
relating to the assessment and taxation of property apply with the 
necessary modifications to a community revitalization levy, and, for 
that purpose, a reference in those Parts to
	(a)	a tax imposed under Part 10, Division 2 is deemed to be a 
reference to a community revitalization levy,
	(b)	a property tax bylaw is deemed to be a reference to a 
community revitalization levy bylaw,
	(c)	an assessment roll is deemed to be a reference to a 
community revitalization assessment roll, and
	(d)	a tax roll is deemed to be a reference to a community 
revitalization levy roll.
Termination of a community revitalization levy bylaw
14   The community revitalization levy bylaw is terminated on the 
earliest of the following:
	(a)	at the end of a period of 20 years from the year in which the 
community revitalization levy bylaw is approved by the 
Lieutenant Governor in Council;
	(b)	the date that all borrowings for the Cochrane Community 
Revitalization Levy are repaid or recovered from the 
revenues associated with the community revitalization plan;
	(c)	an earlier date specified by the Lieutenant Governor in 
Council.
Expiry
15   For the purpose of ensuring that this Regulation is reviewed for 
ongoing relevancy and necessity, with the option that it may be 
repassed in its present or an amended form following a review, this 
Regulation expires on December 31, 2022.
Schedule
All lands in the Town of Cochrane contained in the area shown on the 
following map and which may be described, approximately, as 
follows:
Legal Description for Cochrane Community Revitalization Plan 
Area Boundary
All of the lands in the Town of Cochrane contained within the Plan 
area may be described as follows:
All the lands contained within the area commencing at the northeast 
corner of the lands legally described as Block 12, Plan 771 1319; 
thence southerly along the east boundary of said Block 12 to the 
southeastern corner of said Block 12; thence easterly along the north 
boundary of the road shown on Plan 1325JK (municipally known as 
Railway Street) to the point of intersection with the northwest corner 
of Road Plan 941 0377; thence easterly along the north boundary of 
Road Plan 941 0377 to the point of intersection with the northern limit 
of the road shown on Plan 771 1319; thence southeasterly to the 
northwest corner of Condominium Plan 811 1822; thence southerly 
along the east boundary of the road municipally known as 
Charlesworth Avenue as shown on Plan 3761X and Plan 425HW to 
the point of intersection with the south boundary of the Original Road 
Allowance (municipally known as Griffin Road); thence westerly 
along said Original Road Allowance to the point of intersection with 
the east limit of Road Plan 031 0094; thence westerly along the south 
boundary of Road Plan 031 0094 to its western limit; thence westerly 
along the south boundary of the Original Road Allowance to a point of 
intersection of the south boundary of the Original Road Allowance 
with the west boundary of the road municipally known as Grande 
Boulevard South as shown on Plan 071 6154 produced south; thence 
northerly along said production of the west boundary of the road 
municipally known as Grande Boulevard South as shown on Plan 071 
6154 to the point of intersection of the west boundary of said road 
produced north with the west boundary of the road municipally known 
as Grande Boulevard South as shown on Plan 981 2656 produced 
southwest; thence northeasterly along the production of the west 
boundary of Grand Boulevard South as shown on Plan 981 2656 to the 
southeast corner of Lot 12, Block 2, Plan 001 1685; thence westerly 
along the south boundary of Block 2, Plan 001 1685 to the southwest 
corner of Lot 7, Block 2, Plan 001 1685; thence northerly along the full 
west boundary of Plan 001 1685 to the northwest corner of Lot 9, 
Block 2, Plan 001 1685; thence northeasterly across the road 
municipally known as Railway Street as shown on Plan 1325JK to the 
southwest corner of Block 12, Plan 771 1319; thence northerly along 
the west boundary of said Block 12 to the northwest corner thereof; 
thence northerly across the Canadian Pacific Railway Plan RY10 to the 
southwest corner of Lot 1, Block 3, Plan 851 1119; thence northerly 
along the west boundary of said Lot 1 to the point of intersection of the 
west boundary of said Lot 1 produced north to the north boundary of 
First Street West as shown on Plan 2395H; thence easterly along the 
north boundary of First Street West to the point of intersection of the 
north boundary of said road with the east boundary of Lot 1, Block 3, 
Plan 851 1119 produced north; thence southerly along the production 
of the east boundary of Lot 1, Block 3, Plan 851 1119 to the point of 
intersection with the north boundary of Block 12, Plan 771 1319; 
thence easterly along the north boundary of said Block 12 to the point 
of commencement.
Excepting Thereout: Lots 1 to 3 inclusive, Block G, Plan 991 2992; 
Block G, Plan 1325JK; Parcel A, Plan 3282GN; Lots 1 to 3 inclusive, 
Block H, Plan 1325JK; and Lots 4 to 6 inclusive, Block H, Plan 881 
1042.
Map of Community Revitalization Levy Plan Area 
 



Alberta Regulation 205/2012
Municipal Government Act
ELECTRIC ENERGY GENERATION EXEMPTION REGULATION
Filed: November 21, 2012
For information only:   Made by the Lieutenant Governor in Council (O.C. 380/2012) 
on November 21, 2012 pursuant to section 603 of the Municipal Government Act.
Electric power systems exempt from taxation
1   Notwithstanding sections 358, 359.1(4) and 359.2(4) of the Act, the 
Minister may in respect of a taxation year, to any extent the Minister 
considers appropriate, exempt electric power systems intended for or 
used in the generation of electricity from taxation for the purpose of 
raising revenue needed to pay the requisitions referred to in section 
326(a)(ii) and (iii) of the Act.
Repeal
2   The Electric Energy Generation Exemption Regulation 
(AR 158/2010) is repealed.
Expiry
3   This Regulation is made under section 603(1) of the Act and is 
subject to repeal under section 603(2) of the Act.
Coming into force
4   This Regulation comes into force on January 1, 2013.


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Alberta Regulation 206/2012
Municipal Government Act
MUNICIPAL FINANCE CLARIFICATION REGULATION
Filed: November 21, 2012
For information only:   Made by the Lieutenant Governor in Council (O.C. 381/2012) 
on November 21, 2012 pursuant to section 603 of the Municipal Government Act. 
Table of Contents
	1	Definitions
	2	Annual budget
	3	Total expenditures
	4	Accumulated surplus
	5	Repeal
	6	Expiry
	7	Coming into force
Definitions
1   In this Regulation,
	(a)	"accounting standards" means the generally accepted 
accounting principles for municipal governments 
recommended from time to time by the Canadian Institute of 
Chartered Accountants, including any recommendations of 
the Public Sector Accounting Board;
	(b)	"Act" means the Municipal Government Act;
	(c)	"amortization" and "tangible capital assets" have the same 
meaning as in the Public Sector Accounting Handbook, 
published by the Canadian Institute of Chartered 
Accountants, as amended from time to time;
	(d)	"annual budget" means a combined operating budget and 
capital budget for the calendar year determined on a basis 
consistent with accounting standards and the requirements of 
Part 8 of the Act.
Annual budget
2(1)  For the 2009 and subsequent calendar years, a municipality may 
adopt an annual budget in a format that is consistent with its financial 
statements.
(2)  For the purposes of sections 247 and 248 of the Act, the adoption 
of an annual budget is equivalent to the adoption of an operating 
budget under section 242 of the Act and a capital budget under section 
245 of the Act.
Total expenditures
3   For the purposes of sections 243(3) and 244(1) of the Act, the total 
expenditures referred to in those sections do not include any 
amortization on tangible capital assets, unless the amortization
	(a)	is an amount required to provide for amortization of the 
tangible capital assets of a municipality's municipal public 
utilities as defined in section 28 of the Act, and
	(b)	relates to at least one year of the 3-year period referred to in 
section 244(1) of the Act.
Accumulated surplus
4(1)  For the 2009 and subsequent calendar years, the accumulated 
surplus net of equity in tangible capital assets as shown on a 
municipality's audited annual financial statements must not be less 
than zero.
(2)  If for any given year a municipality has an accumulated surplus 
net of equity in tangible capital assets that is less than zero in 
contravention of subsection (1), the Minister may, if the Minister 
considers it necessary to do so, establish that municipality's annual 
budget for the next calendar year, and that annual budget
	(a)	is for all purposes the municipality's annual budget for that 
calendar year, and
	(b)	may not be amended or replaced by council.
Repeal
5   The Municipal Finance Clarification Regulation (AR 191/2010) is 
repealed.
Expiry
6   This Regulation is made under section 603(1) of the Act and is 
subject to repeal under section 603(2) of the Act.
Coming into force
7   This Regulation comes into force on December 18, 2012.


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Alberta Regulation 207/2012
Municipal Government Act
EXTENSION OF LINEAR PROPERTY REGULATION
Filed: November 21, 2012
For information only:   Made by the Lieutenant Governor in Council (O.C. 382/2012) 
on November 21, 2012 pursuant to section 603 of the Municipal Government Act. 
Linear property includes electric power system
1   Notwithstanding section 284(1)(k)(i) of the Act, linear property is 
to be construed as including an electric power system intended for or 
used in the generation of electricity owned or operated by a person 
whose rates are not controlled or set by the Alberta Utilities 
Commission or by a municipality or under the Small Power Research 
and Development Act, but not including, unless the Minister otherwise 
directs, 
	(a)	an electric power system that is owned or operated by a 
person generating or proposing to generate electricity solely 
for the person's own use, or
	(b)	a micro-generation generating unit as defined in the 
Micro-Generation Regulation (AR 27/2008).
Repeal
2   The Extension of Linear Property Regulation (AR 159/2010) is 
repealed.
Expiry
3   This Regulation is made under section 603(1) of the Act and is 
subject to repeal under section 603(2) of the Act.
Coming into force
4   This Regulation comes into force on January 1, 2013.


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Alberta Regulation 208/2012
Mines and Minerals Act
MINERAL RIGHTS COMPENSATION AMENDMENT REGULATION
Filed: November 21, 2012
For information only:   Made by the Lieutenant Governor in Council (O.C. 386/2012) 
on November 21, 2012 pursuant to section 5 of the Mines and Minerals Act. 
1    The Mineral Rights Compensation Regulation 
(AR 317/2003) is amended by this Regulation. 

2   Section 14 is amended by striking out "April 30, 2013" and 
substituting "April 30, 2015". 


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Alberta Regulation 209/2012
Land Agents Licensing Act
LAND AGENTS LICENSING AMENDMENT REGULATION
Filed: November 21, 2012
For information only:   Made by the Lieutenant Governor in Council (O.C. 389/2012) 
on November 21, 2012 pursuant to section 25 of the Land Agents Licensing Act. 
1   The Land Agents Licensing Regulation (AR 227/2001) is 
amended by this Regulation.



2   Section 1(h) is repealed and the following is substituted:
	(h)	"trainer" means a corporation or an individual that meets the 
requirements of section 3.1(5) and provides training for a 
trainee to become a permanent land agent;

3   Section 3.1 is amended
	(a)	by repealing subsection (1)(a)(i) and substituting 
the following:
	(i)	an undertaking by the trainer to ensure that the trainee 
will work under the supervision of one or more 
permanent land agent licensees who meet the 
requirements set out in subsection (6),
	(b)	in subsection (1)(a)(iii)
	(i)	by adding "in accordance with subsection (4)" after 
"evaluation";
	(ii)	by adding "one or more" before "permanent";
	(c)	by adding the following after subsection (3):
(4)  A trainer must complete and file with the Registrar a 
performance evaluation of the trainee within 14 days of the 
expiry or termination of the training agreement or within such 
other period approved by the Registrar.
(5)  A trainer must,
	(a)	in the case of a corporation, satisfy the Registrar that it 
has the capacity to train a trainee under the supervision 
of one or more permanent land agent licensees who 
meet the requirements of subsection (6), or
	(b)	in the case of an individual, be a permanent land agent 
licensee who meets the requirements of subsection (6).
(6)  A permanent land agent licensee who supervises a trainee 
under a training agreement must have been actively involved in 
land agent work and have held a permanent land agent licence 
for at least 3 years immediately preceding the date the licensee 
commences supervision of the trainee.

4   Section 5(1)(a) is amended by striking out "section 
3.1(1)(a)(i)" and substituting "section 3.1(6)".

5   The following is added after section 6:
Identification
6.1(1)  A land agent must carry identification issued by the Registrar 
containing the information provided for in Schedule 4 while 
engaging in the activities of a land agent.
(2)  A land agent must
	(a)	at the commencement of negotiations for an interest in land, 
advise the owner or owner's agent that the land agent is 
licensed under the Land Agents Licensing Act and must 
indicate the licence number and the class of licence held by 
the land agent, and
	(b)	produce the identification referred to in subsection (1) for 
inspection
	(i)	by the owner or the owner's agent at the first 
opportunity after negotiations commence, or 
	(ii)	by any other person who requests to see it.

6   Section 10.1(4) is repealed.

7   Section 12 is amended by striking out "2012" and 
substituting "2017".

8   Schedule 1.1 is amended by striking out section 1(3) and 
substituting the following:
(3)  The permanent land agents named in subsection (2) held a valid 
permanent land agent licence and were actively involved in land 
agent work for at least 3 years immediately preceding the date the 
permanent land agents commenced supervision of (interim land 
agent).

9   The following is added after Schedule 3:
Schedule 4  
(Section 6.1) 
 
Land Agent's Identification Card
1   The land agent's identification card must include the following:
	(a)	the signature of the land agent;
	(b)	the full name of the land agent;
	(c)	the class of licence held by the land agent;
	(d)	the number of the licence held by the land agent;
	(e)	the expiry date of the licence;
	(f)	the signature of the Registrar.


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Alberta Regulation 210/2012
Health Information Act
DESIGNATION AMENDMENT REGULATION
Filed: November 27, 2012
For information only:   Made by the Minister of Health (M.O. 72/2012) on November 
26, 2012 pursuant to section 108(2)(a) of the Health Information Act. 
1   The Designation Regulation (AR 69/2001) is amended by 
this Regulation.

2   Section 3 is amended by striking out "November 30, 2012" 
and substituting "November 30, 2013".


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Alberta Regulation 211/2012
Provincial Parks Act
PROVINCIAL PARKS (DISPOSITIONS) AMENDMENT REGULATION
Filed: November 28, 2012
For information only:   Made by the Lieutenant Governor in Council (O.C. 392/2012) 
on November 28, 2012 pursuant to section 12 of the Provincial Parks Act. 
1   The Provincial Parks (Dispositions) Regulation 
(AR 241/77) is amended by this Regulation.

2   Section 85 is amended by striking out "December 1, 2012" 
and substituting "January 31, 2013".


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Alberta Regulation 212/2012
City of Lloydminster Act
THE LLOYDMINSTER CHARTER
Filed: November 28, 2012
For information only:   Made by the Lieutenant Governor in Council (O.C. 394/2012) 
on November 28, 2012 pursuant to sections 3, 4 and 5 of the City of Lloydminster Act 
and complementary to Order in Council numbered 595/2012 issued pursuant to The 
City of Lloydminster Act (Saskatchewan). 
Table of Contents
	1	Definitions
	2	Interpretation of certain terms
	3	Saving
	4	Principles and purposes of Charter
	5	Crown not bound
	6	Application of Alberta and Saskatchewan law
	7	Application of municipal governance enactments
	8	Other enactments
	9	Intermunicipal disputes
	10	Amendment to Charter by complementary order in council
	11	Amendment to Charter requested by Council
Part 1 
Purposes, Powers and Capacity of City
	12	Legal status and capacity
	13	City to act through Council
	14	Interpreting the power to enact bylaws
	15	Jurisdiction to enact bylaws
	16	Territorial jurisdiction of Council
	17	Paramountcy
Part 2 
Special Powers
Division 1 
Expropriation
	18	Expropriation powers
Division 2 
Roads
	19	Control of roads
	20	Land abutting roads
	21	Road closure
	22	Temporary road closure
	23	Closure of provincial highways in Saskatchewan part
	24	Temporary roads and rights of way
	25	Road names
Division 3 
Public Utilities
General
	26	Interpretation
	27	Composition of system or works
	28	Long-term supply agreements
	29	Regulation of gas supply obtained from direct sellers
	30	Other authorizations and approvals
Municipal Public Utilities
	31	Prohibiting other public utilities
	32	Duty to supply utility service
	33	Parcels adjacent to roads and easements
	34	Right of entry - main lines
	35	Right of entry - meters
	36	Service connections - owner
	37	Service connections - City
	38	Restoration and costs
	39	Buildings
	40	Discontinuing utility service
	41	Liability for public utility charges
	42	Appeal
Non-municipal Public Utilities
	43	Granting rights to provide utility service
	44	Prohibiting other non-municipal public utilities
	45	Termination of utility service agreements
Division 4 
Business Improvement Districts
	46	Establishment
	47	Estimates
	48	Business improvement district tax
	49	Tax where no business assessment
	50	Payments in advance of tax
Division 5 
Building Standards
	51	Building codes 
	52	Fire code
Division 6 
Police
	53	Federal-municipal agreement
	54	Municipal police service
	55	Peace officers
Division 7 
Consolidation and Revision of Bylaws
	56	Consolidation
	57	Revision
	58	Bylaw adopting revised bylaws
	59	Certain requirements deemed complied with
	60	Effects of revised bylaws
	61	References to repealed bylaws
	62	Mistakes
Division 8 
Miscellaneous Powers
	63	Providing services outside the City
	64	Intermunicipal sharing of taxes and grants
	65	Civic holidays
	66	Census
	67	Bodies of water
	68	Granting rights over property
	69	Disposition of City lands
Part 3 
Fundamental Changes
Division 1 
Change of Name
	70	Change of name
Division 2 
Amalgamation
	71	Amalgamation of school districts
Division 3 
Annexation
	72	Annexation of territory
	73	Joint committee
Division 4 
Boundaries
	74	Location of boundaries
	75	Deemed inclusion of acquired land
Part 4  
School Divisions
	76	The Education Act, 1995 (Saskatchewan) applies
	77	School Act (Alberta) does not apply
	78	Public and separate school divisions
	79	Alberta residents
	80	School affairs
	81	Program of studies
	82	School funding
	83	School buildings
	84	Alberta School Foundation Fund
	85	School board elections
Part 5 
Council and Council Committees
Division 1 
Council and Council Committees
	86	Council as governing body
	87	Number of councillors
	88	Council committees and bodies
	89	Members of Council committees
	90	Remuneration
Division 2 
Elections
	91	Election at large
	92	Division of City into wards
	93	Municipal wards commission
	94	Establishing boundaries
	95	Review
	96	Hearings
	97	Disestablishment of wards
	98	The Local Government Election Act (Saskatchewan) applies
	99	Local Authorities Election Act (Alberta) does not apply
	100	Application of The Local Government Election Act (Saskatchewan)
Division 3 
Deputy and Acting Mayor
	101	Deputy and acting mayor
Division 4 
Duties, Titles and Oaths of Office
	102	General duties of councillors
	103	General duties of Mayor
	104	Titles of elected officials
	105	Oath of elected officials
Division 5 
Term of Office, Vacancies, Quorum and Voting
	106	Term of office 
	107	Resignation
	108	Election to fill vacancy
	109	Vacancy in Mayor's office
	110	Appointment of official administrator
	111	Quorum
	112	Voting
	113	Majority decision
	114	Public hearings
	115	Recorded vote
	116	Tied vote
Division 6 
Passing Bylaws
	117	Readings
	118	Rescission of previous readings
	119	Passing of bylaw
	120	Coming into force of bylaw
	121	Amendment and repeal
Division 7 
Meetings
	122	Actions in public
	123	Meetings to be in public, exceptions
	124	First meeting of Council
	125	Notice of meetings
	126	Special meetings
	127	Method of giving notice
	128	Meeting by electronic means
	129	Submissions to Council under oath
Division 8 
Pecuniary Interests of Members of Council
	130	Interpretation
	131	Pecuniary interest
	132	Bylaw requiring filing of public disclosure statement
	133	Declaration of pecuniary interest
	134	Effect of pecuniary interest on quorum
	135	Effect of pecuniary interest on agreements
Division 9 
Disqualification of Members of Council
	136	Reasons for disqualification
	137	Enforcement of disqualification
	138	Inadvertence or honest mistake
	139	Appeal
	140	Reimbursement
Part 6 
City Organization and Administration
	141	Council's principal role in City organization
	142	Exercise of certain powers and duties
	143	Delegation of authority by Council
	144	Matters that must be dealt with by Council
	145	City office
	146	Certain offices to be established by Council 
	147	Commissioner
	148	Incapacity of commissioner
	149	Appointment, suspension or dismissal of commissioner
	150	Clerk
	151	Treasurer
	152	Member of Council not eligible
	153	Oath of office
	154	Bonding
	155	City documents
	156	Preservation of public documents
	157	Inspection of City documents
	158	Evidence of City document
Part 7 
Public Participation and Public Notice
	159	Requirements for advertising
	160	Rules for petitions
	161	Petition sufficiency requirements
	162	Who can petition
	163	Number of petitioners
	164	Other requirements for a petition
	165	Counting petitioners
	166	Report on sufficiency of petition
	167	Meeting with the public
	168	Improper conduct
	169	Petition for meeting
	170	Meeting if sufficient petition
	171	Public hearings
	172	Petitions for vote of electors - advertised bylaws and resolutions
	173	Petitions for vote of electors - new bylaws
	174	Council's duty on receiving certain petitions
	175	Petitions respecting public vote bylaws
	176	Result of a vote on a question
	177	Vote of the electors - general provisions
	178	The Local Government Election Act (Saskatchewan)
	179	Delaying votes
	180	One-year moratorium on similar subject-matter
	181	Court application
	182	Amendment or repeal of bylaw or resolution
Part 8 
Financial Administration
Budgets
	183	Definitions
	184	Financial year
	185	Regulation respecting debt limit
	186	Adoption of operating budget
	187	Contents of operating budget
	188	Deficiency
	189	Adoption of capital budget
	190	Contents of capital budget
	191	Tax bylaws
	192	Expenditure of money
	193	Civil liability of councillors
	194	Borrowing bylaw
	195	Debt limit
	196	Use of borrowed money
	197	Capital property
	198	Exemption from borrowing conditions
	199	Operating expenditures
	200	Capital property - short-term borrowing
	201	Capital property - long-term borrowing
	202	Capital property - interim financing
	203	Special works
	204	Refinancing
	205	Services or activities that are funded by agreement
	206	Local improvements
	207	Financial assistance
	208	Types of aid
	209	Loans and guarantees
	210	Loan bylaws
	211	Guarantee bylaw
	212	Debt limit
	213	Investments
	214	Purchasing policy
	215	City's accounts
	216	Seal and signature
	217	Validity of borrowings, financial assistance, loans and guarantees
	218	Application of money borrowed
	219	Civil liability of councillor
	220	Annual financial statements
	221	Financial information return
	222	Returns and reports to Minister
	223	Financial statements for controlled corporations
	224	Auditors
	225	Auditor's reports
	226	Appointment of auditor
	227	Access to information by auditors
Part 9 
Assessment of Property
	228	Interpretation
Division 1 
Incorporation of Regulations 
Respecting Assessment and Taxation
	229	Alberta regulations apply
Division 2 
Preparation of Assessments
	230	Preparing annual assessments
	231	Qualifications of assessors
	232	Report by City
	233	Assessments for property other than linear property
	234	Land to be assessed as a parcel
	235	Assessment of condominium unit
	236	Assessment of strata space
	237	Rules for assessing improvements
	238	Assessments for linear property
	239	Duties of assessors
	240	Right to enter and inspect property
	241	Duty to provide information
	242	Court authorized inspection and enforcement
	243	Assigning assessment classes to property
	244	Non-assessable property
	245	Bylaw respecting assessment of designated manufactured homes
	246	Licensing of designated manufactured homes
	247	Access to assessment record
	248	Access to summary of assessment
	249	Right to release assessment information
Division 3 
Assessment Roll
	250	Preparation of roll
	251	Contents of roll
	252	Recording assessed persons
	253	Correction of roll
	254	Severability of roll
	255	Inspection of roll
Division 4 
Assessment Notices
	256	Assessment notices
	257	Contents of assessment notices
	258	Sending assessment notices
	259	Publication of notice
	260	Correction of notice
Division 5 
Preparation of Supplementary Assessments
	261	Bylaw
	262	Supplementary assessment
	263	Supplementary assessment roll
	264	Supplementary assessment notices
Division 6 
Equalized Assessments
	265	Definition
	266	Preparation of equalized assessments
	267	Duty to provide information
	268	Sending equalized assessments to City
	269	Appeal of equalized assessment
	270	Alberta Minister's power to prepare assessments
	271	Alberta Minister's power to quash assessments
	272	Alberta Minister's power to alter an equalized assessment
	273	Transitional - assessments for years prior to 2010 not affected
Part 10 
Taxation
Division 1 
General Provisions
	274	Definitions
	275	Tax roll
	276	Duty to provide information
	277	Contents of tax roll
	278	Correction of roll
	279	Person liable to pay taxes
	280	Taxes imposed on January 1
	281	Tax notices
	282	Tax agreements
	283	Contents of tax notice
	284	Sending tax notices
	285	Certification of date of sending tax notices
	286	Deemed receipt of tax notice
	287	Correction of tax notice
	288	Incentives
	289	Instalments
	290	Deemed receipt of tax payment
	291	Application of tax payment
	292	Penalty for non-payment in current year
	293	Penalty for non-payment in other years
	294	Penalties
	295	Cancellation, reduction, refund or deferral of taxes
	296	Other claims
	297	Tax due to City
	298	Fire insurance proceeds
	299	Tax certificates
	300	Non-taxable property
	301	Limitation of time for starting proceedings
Division 2 
Property Tax
	302	Property tax bylaw
	303	Education property tax requisition
	304	Method for collecting and remitting taxes and levy
	305	Tax rates
	306	Calculating tax rates
	307	Calculating amount of tax
	308	Special provision of property tax bylaw
	309	Requisitions
	310	Calculating rate of tax for educational purposes
	311	Tax agreement
	312	Exemptions from taxation
	313	Exemptions granted by bylaw
	314	Community organization property tax exemptions
	315	Licensed premises
	316	Grants in place of taxes
	317	Property that is partly exempt and partly taxable
	318	Changes in taxable status of property
	319	Supplementary property tax bylaw
Division 3 
Business Tax
	320	Business tax bylaw
	321	Taxable business
	322	Person liable to pay business tax
	323	Contents of business tax bylaw
	324	Assessment not required
	325	Exempt businesses
	326	Exemption when tax is payable under Division 2
	327	Business tax rate bylaw
	328	Calculating amount of tax
	329	Supplementary business tax bylaw
	330	Grants in place of taxes
Division 4 
Special Tax
	331	Special tax bylaw
	332	Taxable property
	333	Contents of special tax bylaw
	334	Condition
	335	Use of revenue
	336	Person liable to pay special tax
Division 5 
Local Improvement Tax
	337	Definition
	338	Petitioning rules
	339	Proposal of local improvement
	340	Local improvement plan
	341	Contents of plan
	342	Procedure after plan is required
	343	Local improvement tax bylaw
	344	Contents of bylaw
	345	Start-up of a local improvement
	346	Person liable to pay local improvement tax
	347	Payment of local improvement tax
	348	Variation of local improvement tax bylaw
	349	Variation of local improvement tax rate
	350	Unusual parcels
	351	City's share of the cost
	352	Land required for local improvement
	353	Exemption from local improvement tax
	354	Sewers
	355	Private connection to a local improvement
Division 6 
Well Drilling Equipment Tax
	356	Well drilling equipment tax bylaw
	357	Person liable to pay the tax
	358	Application of Alberta regulation
Division 7 
Amusement Tax
	359	Amusement tax bylaw
Division 8 
Recovery of Taxes Related to Land
	360	Recovery of taxes
	361	Proof of debt
	362	Right to real or personal property
Division 9 
Recovery of Taxes Not Related to Land
	363	Definitions
	364	Methods of recovering taxes in arrears
	365	Property occupied by tenant
	366	Right to issue distress warrant
	367	Seizure of goods
	368	Goods affected by distress warrant
	369	Date for issuing distress warrant
	370	Right to pay tax arrears
	371	Right to collect rent to pay tax arrears
	372	Sale of property
	373	Date of public auction
	374	Transfer to City
	375	Separate account for sale proceeds
	376	Distribution of surplus sale proceeds
Division 10 
Recovery of Licence Fees and Other Amounts
	377	Seizure of designated manufactured home
	378	Recovery of licence fee
	379	Work or service under agreement
Division 11 
Recovery of Taxes Related to Designated  
Manufactured Homes
	380	Definitions
	381	Application
	382	Methods of recovering taxes in arrears
	383	Tax arrears list
	384	Costs of recovery
	385	Removal of designated manufactured home or improvements
	386	Right to pay tax arrears
	387	Right to collect rent to pay tax arrears
	388	Warning of sale
	389	Offer of designated manufactured home for sale
	390	Reserve bid and conditions for sale
	391	Right to possession
	392	Advertisement of public auction
	393	Adjournment of auction
	394	Unencumbered ownership
	395	Right to sell or dispose of designated manufactured home
	396	Payment of tax arrears
	397	Separate account for sale proceeds
	398	Distribution of surplus sale proceeds
	399	Payment of undistributed money to the City
	400	Transfer to City after 10 years
	401	Prohibited bidding and buying
	402	Reporting requirements
	403	Bylaw requiring reports
Insurance Proceeds
	404	Action against issuer
	405	Demolition or removal prohibited
	406	Subsequent proceeding
	407	Priority of distress
	408	Overdue taxes recoverable by suit
Part 11 
Assessment Review Boards
Division 1 
Establishment and Function of Assessment Review Boards
	409	Interpretation
	410	Assessment review boards established
	411	Appointment of members to local assessment review board
	412	Appointment of members to composite assessment review board
	413	Qualifications of members
	414	Assessment review boards clerk
	415	Acting members
	416	Quorum
	417	Complaints
	418	Making of complaint
	419	Jurisdiction of assessment review boards
	420	Address to which a complaint is sent
	421	Notice of assessment review board hearing
	422	Absence from hearing
	423	Proceedings before assessment review board
	424	Notice to attend or produce
	425	Protection of witnesses
Division 2 
Decisions of Assessment Review Boards
	426	Decisions of assessment review board
	427	Assessment review board decisions
	428	Costs of proceedings
	429	Effect of order relating to costs
	430	Notice of decision
	431	Appeal
	432	Decision on appeal
Division 3 
General Matters
	433	Referral of unfair assessment to Minister
	434	Required changes to rolls
	435	Right to continue proceedings
	436	Obligation to pay taxes
	437	Prohibition
	438	Fees
	439	Admissible evidence at hearing
	440	Decision admissible on appeal
	441	Immunity
Part 12 
Municipal Government Board
	442	Definitions
	443	Qualifications of members
	444	Jurisdiction of the Board
	445	ALSA regional plans
	446	Limit on Board's jurisdiction
Division 1 
Hearings Before the Board
	447	Form of complaint
	448	Complaints about linear property
	449	Duty of administrator on receiving complaint
	450	Notice of hearing before the Board
	451	Absence from hearing
	452	Proceedings before the Board
	453	Notice to attend or produce
	454	Protection of witnesses
	455	Decisions of the Board
	456	Board decisions
	457	Costs of proceedings
	458	Effect of order relating to costs
	459	Extension of time
	460	Rehearing
	461	Notice of decision
	462	Decision final
	463	Decision on appeal
	464	Technical irregularities
	465	Intervention by the City
Division 2 
Inquiries by the Board
	466	Referrals to the Board
	467	Report
	468	Referral of unfair assessment
	469	Required changes to rolls
	470	Right to continue proceedings
	471	Obligation to pay taxes
	472	Prohibition
	473	Contempt
	474	Rules respecting procedures
	475	Powers of the Board
	476	Admissible evidence at hearing
	477	Decision admissible on judicial review
	478	Immunity
	479	Transitional - complaints made before this Charter in force
Part 13 
Liability of the City, Enforcement of Municipal 
Law and Other Legal Matters
Division 1 
Liability of the City
	480	Acting in accordance with statutory authority
	481	Non-negligence actions
	482	Exercise of discretion
	483	Inspections and maintenance
	484	Snow on roads - limitation of actions
	485	Repair of roads, public places and public works
	486	Things on or adjacent to roads
	487	Limitation of actions
	488	No limitation respecting taxes or debt
	489	Action respecting illegal bylaw
	490	Public works affecting land
	491	Injurious affection claim - land in Alberta
	492	Injurious affection claim - land in Saskatchewan
Division 2 
Liability of Councillors and City Officers
	493	Protection of councillors and city officers
Division 3 
Challenging Bylaws and Resolutions
	494	Application to the Court
	495	Procedure
	496	Validity relating to public participation
	497	Reasonableness
	498	Effect of councillor being disqualified
Division 4 
Enforcement of Municipal Law
	499	Definitions
	500	City inspections and enforcement
	501	Court-authorized inspections and enforcement
	502	Inspecting meters
	503	Order to remedy contraventions
	504	Order to remedy dangers and unsightly property
	505	Caveat or interest
	506	Review by Council
	507	Appeal
	508	City remedying contraventions
	509	City remedying dangers and unsightly property
	510	Emergencies
	511	Recovery of amounts owing by civil action
	512	Adding amounts to tax roll
	513	Adding amounts owing to property tax roll
	514	Adding amounts owing to business tax roll
	515	Injunction
	516	City's costs in action
	517	Bylaw enforcement officers
	518	Powers and duties of bylaw enforcement officers
Division 5 
Inquiries and Investigations
	519	Commission
	520	Inquiry
Division 6 
Offences and Penalties
	521	General offences
	522	Offence applicable to officers
	523	Unauthorized use of heraldic emblems
	524	Documents used to enforce bylaws
	525	Obstructing construction of public work or utilities
	526	Stopcock
	527	Operating a business without a licence
	528	Prosecutions
	529	Penalty
	530	Order for compliance
	531	Fines and penalties
	532	Civil liability not affected
Part 14 
General Ministerial Powers
	533	Information
	534	Inspection
	535	Inquiry
	536	Bank accounts
	537	Directions and dismissal
	538	Official administrator as supervisor
	539	Remuneration for official administrator
	540	Providing Ministers with copies and information
	541	Delegation
	542	Fees
	543	Order to publish information
Part 15 
Miscellaneous
	544	References to enactments include amendments, replacements
	545	References to time are to Mountain Standard Time
	546	Calculation of time
	547	Extension of time
	548	Oath or affirmation
	549	Use of forms
	550	Service of documents
	551	Sending documents
	552	Adverse possession of land
	553	Lost or unclaimed property
	554	Unclaimed utility deposits
	555	Certified copies
Part 16 
Repeal and Coming into Force
	556	Repeal
	557	Coming into force 

		Schedule
Definitions
1   In this Charter, unless the context otherwise requires,
	(a)	"Act" means
	(i)	in respect of Alberta, the City of Lloydminster Act 
(Alberta);
	(ii)	in respect of Saskatchewan, The City of Lloydminster 
Act (Saskatchewan);
	(b)	"Alberta" means the Province of Alberta;
	(c)	"Alberta Minister" means the Minister determined under 
section 16 of the Government Organization Act (Alberta) as 
the Minister responsible for the City of Lloydminster Act 
(Alberta);
	(d)	"assessor", except as provided otherwise in section 228(1)(e), 
means the assessor appointed under section 147(3)(a) by the 
commissioner;
	(e)	"auditor" means an auditor appointed under section 224 or 
226;
	(f)	"business" means any of the following activities, whether for 
profit or not and however organized or formed:
	(i)	a commercial, merchandising or industrial activity or 
undertaking;
	(ii)	the carrying on of a profession, trade, occupation, 
calling or employment;
	(iii)	an activity providing goods or services;
	(g)	"by-election" means a by-election within the meaning of The 
Local Government Election Act (Saskatchewan), as that Act 
applies to the City pursuant to Division 2 of Part 5;
	(h)	"clerk" means the clerk appointed under section 147(3)(a) by 
the commissioner;
	(i)	"commissioner" means the person appointed under section 
147(1) as commissioner;
	(j)	"complementary ministerial orders" means an order  of the 
Alberta Minister and an order of the Saskatchewan Minister 
expressed as being complementary to one another;
	(k)	"complementary orders in council" means an order of the 
Lieutenant Governor in Council of Alberta and an order of 
the Lieutenant Governor in Council of Saskatchewan 
expressed as being complementary to one another;
	(l)	"controlled corporation" means a corporation
	(i)	in which the City holds securities, other than by way of 
security only, to which are attached more than 50% of 
the votes that may be cast to elect the directors of the 
corporation and that, if exercised, are sufficient to elect 
a majority of the directors of the corporation, or
	(ii)	all or a majority of whose members or directors are 
appointed by the City;
	(m)	"Council" means the council of the City;
	(n)	"councillor" means a member of Council other than the 
Mayor and includes an alderman;
	(o)	"Court" means, 
	(i)	in respect of a matter arising in Alberta, the Court of 
Queen's Bench of Alberta, and
	(ii)	in respect of a matter arising in Saskatchewan, the Court 
of Queen's Bench for Saskatchewan;
	(p)	"Crown" means the Crown in right of Alberta, Saskatchewan 
or Canada;
	(q)	"dedicated lands" means lands dedicated in Saskatchewan 
pursuant to Part IX of The Planning and Development Act, 
2007 (Saskatchewan) as buffer strips, environmental reserve, 
municipal reserve, public reserve and walkways;
	(r)	"designated officer" means
	(i)	a person designated by Council, or 
	(ii)	a person to whom the commissioner has delegated a 
power or authority;
	(s)	"elector", for the purposes of election of members of 
Council, for votes on bylaws and for votes on questions, 
means a person who, on the day of the election
	(i)	is a Canadian citizen,
	(ii)	is of the full age of 18 years,
	(iii)	either
	(A)	has resided in the City or on land now in the City 
for at least 3 months immediately preceding the 
day of the election, or
	(B)	is the owner of assessable land situated in the City 
or of land now situated in the City for at least 3 
months immediately preceding the day of the 
election,
			and
	(iv)	has resided in Alberta or Saskatchewan for at least 6 
months immediately preceding the day of the election;
	(t)	"enactment" means
	(i)	this Charter,
	(ii)	an Act of the Legislature of Alberta or Saskatchewan or 
a regulation made under an Act of the Legislature of 
Alberta or Saskatchewan, or
	(iii)	an Act of the Parliament of Canada or a statutory 
instrument made under an Act of the Parliament of 
Canada;
	(u)	"general election" means an election to elect all the members 
of Council pursuant to section 5 of The Local Government 
Election Act (Saskatchewan), as that Act applies to the City 
pursuant to Division 2 of Part 5;
	(v)	"Indian band" means a band within the meaning of the Indian 
Act (Canada) and includes the council of a band;
	(w)	"Indian reserve" means a reserve within the meaning of the 
Indian Act (Canada);
	(x)	"justice of the peace" means
	(i)	in respect of a matter arising in Alberta, a justice of the 
peace designated as a sitting justice of the peace or as a 
presiding justice of the peace under section 4(2) of the 
Justice of the Peace Act (Alberta), or
	(ii)	in respect of a matter arising in Saskatchewan, a justice 
of the peace as defined in The Justices of the Peace Act, 
1988 (Saskatchewan);
	(y)	"Land Compensation Board" means the Land Compensation 
Board established under the Expropriation Act (Alberta);
	(z)	"Land Titles Office of Alberta" means a Land Titles Office 
established under the Land Titles Act (Alberta);
	(aa)	"local authority" means
	(i)	a municipal authority,
	(ii)	a regional health authority under the Regional Health 
Authorities Act (Alberta) or The Regional Health 
Services Act (Saskatchewan),
	(iii)	the board of trustees of a district or division as defined 
in the School Act (Alberta), or
	(iv)	a board of education or conseil scolaire as defined in 
The Education Act, 1995 (Saskatchewan);
	(bb)	"market value" means the amount that a property, as defined 
in section 228(1)(y), might be expected to realize if it were 
sold on the open market by a willing seller to a willing buyer;
	(cc)	"Mayor" means the person elected as Mayor pursuant to 
section 91(1);
	(dd)	"member of Council" means the Mayor or a councillor;
	(ee)	"Ministers" means the Alberta Minister and the 
Saskatchewan Minister;
	(ff)	"Municipal Government Board" means the Municipal 
Government Board of Alberta established pursuant to Part 12 
of the Municipal Government Act (Alberta) and includes any 
panel of the Municipal Government Board;
	(gg)	"natural person powers" means the capacity, rights, powers 
and privileges of a natural person;
	(hh)	"occupant" includes
	(i)	a person residing on land or in a building,
	(ii)	a person entitled to the possession of land or a building 
if there is no person residing on the land or in the 
building, and
	(iii)	a leaseholder;
	(ii)	"other municipality" means a municipality as defined in the 
Municipal Government Act (Alberta) or The Interpretation 
Act, 1995 (Saskatchewan) but does not include the City;
	(jj)	"owner" means,
	(i)	in respect of unpatented land, the Crown,
	(ii)	in respect of other land, a person who is registered 
pursuant to the Land Titles Act (Alberta) or The Land 
Titles Act, 2000 (Saskatchewan) as the owner of the 
land, and
	(iii)	in respect of any property other than land, a person in 
lawful possession of that property;
	(kk)	"parcel of land" means
	(i)	in the case of a subdivision, any lot or block shown on a 
plan of subdivision that is registered in a Land Titles 
Office of Alberta or in the Saskatchewan Land Titles 
Registry,
	(ii)	if a building affixed to the land that would without 
special mention be transferred by a transfer of land has 
been erected on 2 or more lots or blocks shown on a 
plan of subdivision that is registered in a Land Titles 
Office of Alberta or in the Saskatchewan Land Titles 
Registry, all those lots or blocks, and
	(iii)	a quarter-section of land according to the system of 
surveys under the Surveys Act (Alberta) or The Land 
Surveys Act, 2000 (Saskatchewan) or any other area of 
land described on a certificate of title that is registered 
in a Land Titles Office of Alberta or in the 
Saskatchewan Land Titles Registry;
	(ll)	"person" includes an Indian band;
	(mm)	"population", in respect of the City, means the total 
population of the City obtained by adding the population of 
the part of the City located in Alberta, as determined in 
accordance with the latest census taken pursuant to the 
Statistics Act (Canada), to the population of the part of the 
City located in Saskatchewan as determined in the same 
manner;
	(nn)	"provinces" means Alberta and Saskatchewan;
	(oo)	"provincial court judge" means,
	(i)	in respect of a matter arising in Alberta, a judge of the 
Provincial Court of Alberta appointed or deemed to 
have been appointed under the Provincial Court Act 
(Alberta) and includes a Chief Judge, Deputy Chief 
Judge, Assistant Chief Judge, part-time judge and 
supernumerary judge under that Act, and
	(ii)	in respect of a matter arising in Saskatchewan, a judge 
of the Provincial Court of Saskatchewan appointed or 
deemed to have been appointed pursuant to The 
Provincial Court Act, 1998 (Saskatchewan) and 
includes a chief judge, associate chief judge, temporary 
judge and any other judge appointed under that Act;
	(pp)	"public utility" means a system or works used to provide one 
or more of the following for public consumption, benefit, 
convenience or use:
	(i)	water or steam;
	(ii)	sewage disposal;
	(iii)	public transportation operated by or on behalf of the 
City;
	(iv)	irrigation;
	(v)	drainage;
	(vi)	fuel, including natural gas;
	(vii)	electrical power;
	(viii)	heat;
	(ix)	waste management;
	(x)	residential or commercial street lighting;
	(xi)	any other system or works that are provided for public 
consumption, benefit, convenience or use;
	(qq)	"resident" means a person residing within the City's 
boundaries;
	(rr)	"road" means land
	(i)	shown as a road on a plan of survey that has been filed 
or registered in a Land Titles Office of Alberta or in the 
Saskatchewan Land Titles Registry, 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;
	(ss)	"Saskatchewan" means the Province of Saskatchewan;
	(tt)	"Saskatchewan Land Titles Registry" means the Land Titles 
Registry established under The Land Titles Act, 2000 
(Saskatchewan);
	(uu)	"Saskatchewan Minister" means the minister to whom the 
administration of The City of Lloydminster Act 
(Saskatchewan) is assigned under The Government 
Organization Act (Saskatchewan);
	(vv)	"tax" means
	(i)	a property tax,
	(ii)	a business tax,
	(iii)	a business improvement district tax,
	(iv)	a special tax,
	(v)	a local improvement tax,
	(vi)	an amusement tax, and
	(vii)	a well drilling equipment tax;
	(ww)	"taxpayer" means a person who is liable to pay a tax;
	(xx)	"treasurer" means the treasurer appointed under section 
147(3)(a) by the commissioner.
Interpretation of certain terms
2(1)  Words and expressions used in the Act and also used in this 
Charter but not defined in this Charter are to be interpreted
	(a)	as defined in the Act, if the Act defines the word or 
expression, or
	(b)	within the meaning of the Act, if the Act does not define the 
word or expression.
(2)  A reference in this Charter to a department or ministry of the 
government of Alberta or Saskatchewan is to be interpreted as 
including any successor of that department or ministry, and a reference 
to the Minister of a department or ministry is to be interpreted as 
including the Minister of any successor department or ministry.
Saving
3   Nothing in this Charter shall be construed as purporting to legislate 
beyond the authority of either province. 
Principles and purposes of Charter
4(1)  This Charter recognizes that
	(a)	the City, as a local government,
	(i)	is a responsible and accountable level of government 
within its jurisdiction, being created and empowered by 
both Alberta and Saskatchewan,
	(ii)	has unique interests and challenges due to the fact that 
the City is located partly in Alberta and partly in 
Saskatchewan, and
	(iii)	is subject to certain limits and restrictions in the interest 
of the provinces as set out in this Charter and certain 
other enactments,
		and
	(b)	absent modification, the application of the legislation of 
Alberta in one part of the City and the legislation of 
Saskatchewan in the other part of the City may cause 
disparities within the City.
(2)  Having regard to the principles set out in subsection (1), the 
purposes of this Charter are the following:
	(a)	to provide the legal structure and framework within which 
the City must govern itself and make the decisions that it 
considers appropriate and in the best interests of its residents;
	(b)	to seek
	(i)	to harmonize the operation of the legislation of Alberta 
and Saskatchewan in the City,
	(ii)	to adopt for the City, where possible, either the 
legislation of Alberta or Saskatchewan on particular 
matters, and 
	(iii)	to avoid the duplication of legislation in the City;
	(c)	to provide the City with the powers, duties and functions 
necessary to fulfil its purposes;
	(d)	to provide the City with the flexibility to respond to the 
existing and future needs of its residents in creative and 
innovative ways;
	(e)	to ensure that, in achieving these objectives, the City is 
accountable to the people who elect its Council and is 
responsible for encouraging and enabling public participation 
in the governance process.
Crown not bound
5   This Charter does not bind the Crown or affect the Crown or any of 
the Crown's prerogatives and, for greater certainty and without 
limiting the generality of the foregoing, the property of the Crown is 
exempt from taxation pursuant to the provisions of this Charter.
Application of Alberta and Saskatchewan law
6   The approved enactments apply to the whole City
	(a)	except to the extent that they are made inapplicable, either 
directly or by implication, by this Charter or by 
complementary orders in council, and
	(b)	with the modifications provided, either directly or by 
implication, by this Charter or by complementary orders in 
council.
Application of municipal governance enactments
7(1)   Subject to subsections (2) and (3), the following Acts and 
regulations are declared to cease to operate in any part of the City:
	(a)	the Municipal Government Act (Alberta);
	(b)	The Cities Act (Saskatchewan);
	(c)	The Municipalities Act (Saskatchewan);
	(d)	regulations made under an Act referred to in clause (a), (b) or 
(c).
(2)  Part 17 of the Municipal Government Act (Alberta) and all 
regulations made under that Part are declared to be approved 
enactments and to apply to the whole City, except in respect of
	(a)	disputes referred to in section 9, and
	(b)	subdivision and replotting in respect of land situated in the 
part of the City located in Saskatchewan.
(3)  Regulations incorporated into this Charter by sections 29(2), 
185(1), 229(1) and 358(1) are declared to be approved enactments and 
to apply to the whole City. 
Other enactments
8(1)  The following Acts and regulations of Saskatchewan are declared 
to cease to operate in any part of the City:
	(a)	The Fire Departments Platoon Act;
	(b)	The Pest Control Act;
	(c)		regulations made under an Act referred to in clause (a) or (b).
(2)  The following Acts and regulations of Alberta are declared to be 
approved enactments and to apply to the whole City:
	(a)	the Agricultural Pests Act;
	(b)	the Emergency Management Act;
	(c)	regulations made under an Act referred to in clause (a) or (b).
(3)  The following Acts and regulations of Saskatchewan are declared 
to be approved enactments and to apply to the whole City:
	(a)	The Public Health Act;
	(b)	The Public Health Act, 1994;
	(c)	The Residential Services Act;
	(d)	The Saskatchewan Water Corporation Act;
	(e)	The Saskatchewan Watershed Authority Act, 2005;
	(f)	notwithstanding the Freedom of Information and Protection 
of Privacy Act (Alberta), The Local Authority Freedom of 
Information and Protection of Privacy Act;
	(g)	regulations made under an Act referred to in any of clauses 
(a) to (f).
Intermunicipal disputes
9   If the City has a dispute with another municipality, that dispute may 
be dealt with according to the intermunicipal dispute law of the 
province in which that other municipality is located.
Amendment to Charter by complementary order in council
10   This Charter may at any time be amended by complementary 
orders in council.
Amendment to Charter requested by Council
11(1)  Council may make a request, in writing, to the Ministers that 
the provinces, by complementary orders in council, remedy a problem 
that is or will be caused by the operation of an Act of Alberta in one 
part of the City and an Act of Saskatchewan in the other part of the 
City.
(2)  In making a request pursuant to subsection (1), Council may 
propose that
	(a)	the Act of Alberta apply to the whole City,
	(b)	the Act of Saskatchewan apply to the whole City,
	(c)	certain provisions of the Act of Alberta and certain 
provisions of the Act of Saskatchewan apply to the whole 
City, or
	(d)	neither the Act of Alberta nor the Act of Saskatchewan apply 
to the City, but provisions that address the unique 
circumstances found in the City are to be adopted and are to 
apply to the whole City.
(3)  On receiving a proposal from Council pursuant to this section, the 
provinces may, by complementary orders in council, adopt the 
proposal of Council or any other solution they consider appropriate to 
remedy a problem caused by the operation of an Act of Alberta in one 
part of the City and an Act of Saskatchewan in the other part of the 
City.
(4)  Complementary orders in council made pursuant to subsection (3)
	(a)	supersede the relevant statutory provisions of the provinces, 
and
	(b)	are the applicable law in the whole City.
Part 1 
Purposes, Powers and 
Capacity of City
Legal status and capacity
12(1)  The City is continued as a municipal corporation under the 
name of "The City of Lloydminster".
(2)  The purposes of the City are the following:
	(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 City;
	(c)	to develop and maintain a safe and viable community;
	(d)	to foster economic, social and environmental well-being;
	(e)	to provide wise stewardship of public assets.
(3)  For the purpose of carrying out its powers, duties and functions, 
the City has the capacity and, subject to any limitations contained in 
this Charter or another enactment, the rights, powers and privileges of 
a natural person.
City to act through Council
13(1)  Unless otherwise provided by this Charter or by another 
enactment, the City is required to act through Council.
(2)  If required to do so by this Charter, Council must exercise a power 
through the passing of bylaws.
(3)  Council may exercise powers other than those referred to in 
subsection (2) by passing bylaws or resolutions.
Interpreting the power to enact bylaws
14   The power of the City to pass bylaws is to be interpreted broadly 
for the purposes of
	(a)	providing a broad authority to Council and respecting 
Council's right to govern the City in whatever manner 
Council considers appropriate, within the jurisdiction 
provided to Council by law, and
	(b)	enhancing Council's ability to respond to present and future 
issues in the City.
Jurisdiction to enact bylaws
15(1)  The City has a general power to pass any bylaws for municipal 
purposes that it considers expedient in relation to the following matters 
respecting the City:
	(a)	the peace, order and good government of the City;
	(b)	the safety, health and welfare of people and the protection of 
people and property;
	(c)	people, activities and things in, on or near a public place or 
place that is open to the public;
	(d)	nuisances, including unsightly property, activities or things 
that affect the amenity of a neighbourhood;
	(e)	transport and transportation systems, including carriers of 
persons or goods;
	(f)	subject to the Traffic Safety Act (Alberta) and The Traffic 
Safety Act (Saskatchewan), the use of vehicles and the 
regulation of pedestrians;
	(g)	roads, including temporary and permanent openings and 
closings;
	(h)	businesses, business activities and persons engaged in 
business;
	(i)	services provided by or on behalf of the City;
	(j)	public utilities;
	(k)	wild and domestic animals and activities in relation to them.
(2)  The City has the power to pass bylaws respecting the enforcement 
of bylaws made pursuant to this Charter or another enactment, 
including any or all of the following:
	(a)	creating offences, including continuing offences;
	(b)	for each offence committed by an individual, imposing a fine 
not exceeding $10 000 or providing for imprisonment for not 
more than one year, or both;
	(c)	for each offence committed by a corporation, imposing a fine 
not exceeding $25 000 or providing for imprisonment of the 
directors of the corporation for not more than one year, or 
both;
	(d)	for each continuing offence, imposing a maximum daily fine, 
the total accumulation of which is not limited by the 
maximum fine set out in clause (b) or (c);
	(e)	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, charge, rate or toll that is associated 
with the conduct that gives rise to the offence;
	(f)	providing that a specified penalty prescribed under the 
Provincial Offences Procedure Act (Alberta) or The 
Summary Offences Procedure Act, 1990 (Saskatchewan) is 
reduced by a specified amount if the penalty is paid within a 
specified time;
	(g)	providing for imprisonment for not more than one year for 
non-payment of a fine or penalty;
	(h)	providing that a person who contravenes a bylaw may pay an 
amount established by bylaw within a stated period and that, 
if the amount is paid, the person will not be prosecuted for 
the contravention;
	(i)	providing for inspections to determine if bylaws are being 
complied with;
	(j)	remedying contraventions of bylaws, including providing for 
moving, seizing, impounding, destroying or otherwise 
dealing with or disposing of any type of real or personal 
property, including animals.
(3)  Without restricting the generality of subsection (1), the power to 
pass bylaws given by this Charter is to be interpreted as including the 
power to do all or any of the following:
	(a)	regulate or prohibit;
	(b)	deal with any development, activity, industry, business or 
thing in different ways, and, in so doing, to divide each of 
them into classes or subclasses and deal with each class or 
subclass in different ways;
	(c)	provide for a system of licences, inspections, permits or 
approvals, including any or all of the following:
	(i)	establishing fees for the activity authorized, including 
fees that may be in the nature of a reasonable tax or for 
the purpose of raising revenue;
	(ii)	establishing fees that are higher for persons who do not 
reside or maintain a place of business in the City or for 
businesses that are not located in the City, compared 
with the fees for persons or businesses in the City;
	(iii)	prohibiting any development, activity, industry, 
business or thing until a licence, permit or approval has 
been granted or an inspection has been performed;
	(iv)	providing that terms and conditions may be imposed on 
any licence, permit or approval and setting out the 
nature of the terms and conditions and who may impose 
them;
	(v)	prescribing the rates that holders of licences, permits or 
approvals may charge their customers;
	(vi)	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;
	(vii)	providing for the duration of licences, permits and 
approvals and their suspension or cancellation for 
failure to comply with a term or condition of the bylaw 
or for any other reason specified in the bylaw;
	(viii)	determining the manner in which any licence, permit or 
approval is to be allocated;
	(d)	within the City or within any defined area of the City,
	(i)	prohibit a business or class of business from operating,
	(ii)	limit the number of businesses in a particular class of 
business that may operate, or
	(iii)	specify a minimum distance that 2 or more businesses 
within a class or 2 or more classes of business must be 
separated from one another;
	(e)	provide for an appeal, the body that is to decide the appeal, 
and related matters.
Territorial jurisdiction of Council
16(1)  The jurisdiction of Council is exercisable
	(a)	within the boundaries of the City, and
	(b)	unless otherwise expressly provided in this Charter or 
another enactment, in respect of the regulation of activities 
on land, buildings or structures that are outside the 
boundaries of the City and that belong to or are under the 
control and management of the City.
(2)  If there is a conflict between a bylaw enacted by Council pursuant 
to subsection (1)(b) and a bylaw of the other municipality in which the 
land, buildings or structures to which the bylaw relates are located, the 
bylaw of the other municipality prevails to the extent of the conflict.
Paramountcy
17   If there is a conflict between a bylaw or resolution and this 
Charter or another enactment, the bylaw or resolution is of no effect to 
the extent of the conflict.
Part 2 
Special Powers
Division 1 
Expropriation
Expropriation powers
18(1)  Council may acquire for any municipal purpose any land within 
or outside the City that Council deems it expedient to acquire.
(2)  Council may purchase land within or outside the City for resale or 
lease for residential, industrial or commercial purposes and may, 
before disposing of the land or any part of the land, subdivide the land 
for building purposes.
(3)  If Council wishes to acquire land for any purpose authorized by 
this Charter and cannot acquire the land by agreement with the owner, 
Council may take expropriation proceedings pursuant to the 
Expropriation Act (Alberta) or The Municipal Expropriation Act 
(Saskatchewan), as the case requires.
(4)  Council shall not expropriate an estate or interest in mines or 
minerals.
(5)  If Council is of the opinion that the City can obtain a more 
reasonable price or other advantage by acquiring the whole or a larger 
part of any parcel of land of which a part may be expropriated by the 
City, the City may expropriate the whole or the larger part of the 
parcel.
(6)  If the City's notice of intention to expropriate proposes to 
expropriate a part of a parcel of land, the owner of the parcel may, 
whether the parcel is located wholly in Alberta or Saskatchewan or 
partly in each province, apply to the Land Compensation Board to 
direct the City to expropriate the whole of the parcel.
(7)  On an application under subsection (6), the Land Compensation 
Board may direct the City to expropriate the whole of the parcel of 
land if, in the Board's opinion, the expropriation of a part of the parcel 
would be unfair to the owner of the parcel.
Division 2 
Roads
Control of roads
19(1)  Subject to this Charter and all other enactments, the City has the 
direction, control and management of all roads within the City.
(2)  The Lieutenant Governor in Council of Alberta may, by order, 
direct that the whole or any part of any highway, bridge or stream not 
wholly within the City but wholly within Alberta is subject to the 
direction, control and management of Council for the public use of the 
City.
(3)  The Lieutenant Governor in Council of Saskatchewan may, by 
order, direct that the whole or any part of any public highway, bridge 
or stream not wholly within the City but wholly within Saskatchewan 
is subject to the direction, control and management of Council for the 
public use of the City.
(4)  The title to every road in the City that is located wholly in Alberta 
is vested in the City unless another enactment or agreement provides 
otherwise.
(5)  Nothing in this section gives the City title to mines and minerals.
Land abutting roads
20   If the City 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 City 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.
Road closure
21(1)  Council may, by bylaw, provide for closing, selling or leasing
	(a)	any road in the City the title to which is not vested in the 
Crown, or
	(b)	any road in the City the title to which is vested in the Crown 
in right of Alberta or Saskatchewan, if consent is first 
obtained from the appropriate member of the Executive 
Council of that province.
(2)  Council must give public notice before initially considering any 
report on a proposed bylaw to close a road.
(3)  Before passing a bylaw closing a road, Council must give a person 
who claims to be affected prejudicially by the bylaw, or that person's 
agent, an opportunity to be heard by Council.
(4)  A person whose land is injuriously affected by a bylaw passed 
pursuant to this section is entitled to be compensated for damages 
caused to the land by reason of anything done pursuant to the bylaw.
(5)  If the amount of compensation for damages is not agreed on, 
compensation is to be determined in the same manner and subject to 
the same conditions as in the cases provided for by the Expropriation 
Act (Alberta) or The Municipal Expropriation Act (Saskatchewan), as 
the case requires.
(6)  Subsections (2) to (5) do not apply to that part of a road 
immediately adjacent to private land and known as a boulevard, not 
developed as a road or sidewalk and leased to the owner of that private 
land.
(7)  Every lease referred to in subsection (6) is deemed to contain a 
provision that
	(a)	access to any other land is not to be interfered with, and 
	(b)	the lease is subject to any easement or right of way for the 
purpose of providing public utility services.
(8)  This section does not apply to a temporary road or right of way 
established under section 24.
Temporary road closure
22(1)  Notwithstanding section 19 but subject to section 21(2), 
Council, by resolution, or a designated officer may temporarily close 
the whole or a part of a road at any time for any purpose considered 
necessary by Council or the designated officer, without complying 
with the requirements set out in section 19.
(2)  Any person using a temporarily closed road
	(a)	does so at the person's own risk,
	(b)	has no right to recover damages in case of accident or injury, 
and
	(c)	is liable for any damage or injury resulting from that use.
Closure of provincial highways in Saskatchewan part
23(1)  In this section, "road" means a road that
	(a)	is any part of a provincial highway as defined in The 
Highways and Transportation Act, 1997 (Saskatchewan), or
	(b)	provides continuity to a provincial highway and for which 
there is a plan on file in the Ministry of Highways and 
Infrastructure for Saskatchewan.
(2)  Subject to subsection (3), the Council or a designated officer must 
not temporarily close a road in the part of the City situated in 
Saskatchewan without notifying the Minister of Highways and 
Infrastructure for Saskatchewan of the proposed temporary closure
	(a)	at least 20 days before the effective day of the closure, or
	(b)	within any shorter period that the Minister of Highways and 
Infrastructure for Saskatchewan may allow.
(3)  Subsection (2) does not apply in an emergency.
Temporary roads and rights of way
24(1)  In this section, "private land" means land that is not owned by 
the Crown or its agents.
(2)  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 in accordance with 
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 City 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 the amount of compensation for damages is not agreed on, 
compensation is to be determined in the same manner and subject to 
the same conditions as in the cases provided for by the Expropriation 
Act (Alberta) or The Municipal Expropriation Act (Saskatchewan), as 
the case requires.
Road names
25(1)  The City 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)  The City may require an owner or occupant of a building or parcel 
of land to display the identification assigned to it pursuant to 
subsection (1) in a certain manner.
Division 3 
Public Utilities
General
Interpretation
26   In this Division,
	(a)	"Alberta Utilities Commission" means the Alberta Utilities 
Commission established by the Alberta Utilities Commission 
Act;
	(b)	"customer" has the meaning given to it in the Electric 
Utilities Act (Alberta);
	(c)	"easement" means an easement, interest or right held by the 
City for the purpose of locating the system or works of a 
municipal public utility;
	(d)	"municipal public utility" means the system or works of a 
public utility operated by or on behalf of the City or a 
subsidiary of the City other than under an agreement referred 
to in section 43;
	(e)	"municipal utility service" means a utility service provided 
by a municipal public utility;
	(f)	"retailer" has the meaning given to it in the Electric Utilities 
Act (Alberta);
	(g)	"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 referred to in 
section 27;
	(h)	"subsidiary" means a subsidiary of the City within the 
meaning of section 1(3) of the Electric Utilities Act 
(Alberta);
	(i)	"utility service" means the thing that is provided by the 
system or works of a public utility.
Composition of system or works
27   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 
the following parts:
	(a)	any pipes, wires or other things
	(i)	running up to the building,
	(ii)	located on or within the exterior walls of the building, 
or
	(iii)	running from the exterior walls to couplings, stopcocks, 
meters and other apparatus placed inside the building by 
the City or person providing the public utility;
	(b)	any couplings, stopcocks, meters and other apparatus referred 
to in clause (a)(iii).
Long-term supply agreements
28(1)  If 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 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.
Regulation of gas supply obtained from direct sellers
29(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)	the City or a subsidiary of the City, if the City or the 
subsidiary operates an urban gas system, or
	(ii)	a rural gas co-operative association as defined in the 
Gas Distribution Act (Alberta) that operates an urban 
gas system in the City under an agreement referred to in 
section 43;
	(d)	"urban gas system" means the system or works of a public 
utility for the distribution of gas to consumers within the 
City.
(2)  The Municipal Gas Systems Core Market Regulation 
(AR 93/2001) made under the Municipal Government Act (Alberta) is 
incorporated into this Charter.
(3)  For the purposes of subsection (2), references in the Regulation 
referred to in that subsection are to be interpreted in accordance with 
the following:
	(a)	a reference to "the Act" is to be interpreted as a reference to 
this Charter, but in the case of a conflict between this clause 
and another clause in this subsection, the other clause 
prevails;
	(b)	a reference to section 31 of the Act is to be interpreted as a 
reference to this section;
	(c)	a reference to section 31(1) of the Act is to be interpreted as a 
reference to subsection (1);
	(d)	a reference to section 31(1)(c)(ii) of the Act is to be 
interpreted as a reference to subsection (1)(c)(ii);
	(e)	a reference to section 31(3) of the Act is to be interpreted as a 
reference to subsection (4);
	(f)	a reference to section 31(4) of the Act is to be interpreted as a 
reference to subsection (5). 
(4)  Subject to the Regulation referred to in subsection (2), 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 in the City, subject to the charges, rates or tolls and on the 
terms and conditions established by the distributor in respect of the 
transportation of the gas.
(5)  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, the Alberta Utilities Commission 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.
(6)  Section 43 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.
Other authorizations and approvals
30   Nothing in this Division exempts the City or any other person 
operating a public utility from a requirement to obtain approvals or 
other authorizations under another enactment or a bylaw.
Municipal Public Utilities
Prohibiting other public utilities
31(1)  Subject to subsection (2), if the City provides a municipal 
utility service, Council may, by bylaw, prohibit any other person from 
providing the same or a similar type of utility service in all or part of 
the City.
(2)  A bylaw under subsection (1) shall not prohibit a retailer from 
providing to customers in all or any part of the City the functions or 
services that retailers are permitted to provide under the Electric 
Utilities Act (Alberta) or the regulations made under that Act.
Duty to supply utility service
32   If the system or works of a municipal public utility that provide a 
municipal utility service are adjacent to a parcel of land, the City, if it 
is able to do so and subject to any terms, costs or charges established 
by Council,
	(a)	must provide the municipal utility service to the parcel on the 
request of the owner of the parcel, and
	(b)	may provide the municipal utility service to the parcel on the 
request of the occupant of the parcel who is not the owner.
Parcels adjacent to roads and easements
33(1)  This section applies if 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 City provides the municipal utility service to a parcel 
of land adjacent to the road or easement.
(2)  The City 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)  Notwithstanding subsection (2), as a term of supplying the 
municipal utility service to the parcel of land, Council may 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 City by the owner.
Right of entry - main lines
34(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 
33(2).
(2)  The City may enter on any land for the purpose of constructing, 
maintaining or repairing the system or works referred to in subsection 
(1).
(3)  After the City has constructed, maintained or repaired the system 
or works, the City, at its expense, must restore any land that has been 
entered on under subsection (2) as soon as practicable.
(4)  If the City does not restore the land as soon as practicable and the 
owner of the land restores it, the City is liable to the owner for the 
restoration costs.
Right of entry - meters
35   The City may enter any land or building to which a municipal 
utility service is provided
	(a)	for the purpose of reading meters, and
	(b)	after making a reasonable effort to notify the owner or the 
occupant, for the purpose of installing, inspecting, replacing 
or removing meters and conducting sampling tests.
Service connections - owner
36(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 City is not satisfied with the construction, maintenance or 
repair of the service connection, the City may require the owner of the 
parcel of land to, within a specified time, do something in accordance 
with the City's instructions in respect of the construction, maintenance 
or repair of the system or works.
(3)  If the thing has not been done to the satisfaction of the City within 
the specified time or in an emergency, the City may enter on any land 
or building to construct, maintain or repair the service connection.
Service connections - City
37(1)  Notwithstanding section 36, as a term of providing a municipal 
utility service to a parcel of land, Council may give the City the 
authority to construct, maintain and repair a service connection located 
above, on or underneath the parcel.
(2)  If the City has the authority to construct, maintain or repair a 
service connection under subsection (1), the City may enter on any 
land or building for that purpose.
Restoration and costs
38(1)  After the City has constructed, maintained or repaired the 
service connection located above, on or underneath a parcel of land 
under section 36 or 37, the City must restore any land entered on as 
soon as practicable.
(2)  The City's costs relating to the construction, maintenance or repair 
under section 36 or 37 and restoration costs under this section are an 
amount owing to the City by the owner of the parcel.
Buildings
39(1)  If 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.
Discontinuing utility service
40   In accordance with its bylaws, the City 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.
Liability for public utility charges
41(1)  The charges for a municipal utility service provided to a parcel 
of land are an amount owing to the City by the owner of the parcel.
(2)  If the City 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 City by the occupant and not the 
owner.
Appeal
42(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 the 
municipal utility service to the Alberta Utilities Commission, but may 
not challenge the public utility rate structure itself.
(2)  On an appeal pursuant to subsection (1), the Alberta Utilities 
Commission may order the service charge, rate or toll to be wholly or 
partly varied, adjusted or disallowed 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 City,
	(b)	has been improperly imposed, or
	(c)	is discriminatory.
Non-municipal Public Utilities
Granting rights to provide utility service
43(1)  Council may, by agreement, grant a right, exclusive or 
otherwise, to a person to provide a utility service in all or part of the 
City for not more than 20 years.
(2)  The agreement may grant a right, exclusive or otherwise, to use the 
City's property, including property under the direction, control and 
management of the City, for the construction, operation and extension 
of a public utility in the City for not more than 20 years.
(3)  Subject to subsections (4) and (5), before an agreement to provide 
a utility service is made, amended or renewed, the agreement, 
amendment or renewal must be
	(a)	advertised, and
	(b)	approved by the Alberta Utilities Commission.
(4)  Subsection (3) does not apply if the agreement to provide a utility 
service is between Council and a subsidiary of the City.
(5)  A bylaw under this section must not prohibit a retailer from 
providing to customers in all or any part of the City the functions or 
services that retailers are permitted to provide under the Electric 
Utilities Act (Alberta) or the regulations made under that Act.
Prohibiting other non-municipal public utilities
44   If a person provides a utility service in the City under an 
agreement referred to in section 43, Council may, by bylaw, prohibit 
any other person from providing the same or a similar utility service in 
all or part of the City.
Termination of utility service agreements
45(1)  An agreement referred to in section 43 that is not renewed 
continues in effect until either party, with the approval of the Alberta 
Utilities Commission, terminates the agreement on 6 months' notice.
(2)  If notice to terminate has been given pursuant to subsection (1), 
the City has the right to purchase the rights, systems and works of the 
public utility.
(3)  If the City 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 a matter is referred to the Alberta Utilities Commission 
pursuant to subsection (3), the Alberta Utilities Commission must, by 
order, fix the terms and price of the purchase, and the order is binding 
on the parties.
Division 4 
Business Improvement Districts
Establishment
46(1)  Council may, by bylaw, establish a business improvement 
district.
(2)  In a bylaw enacted pursuant to subsection (1), Council must 
address all of the following matters:
	(a)	the purposes for which the business improvement district is 
created;
	(b)	the area within the City that is to be encompassed by the 
business improvement district;
	(c)	the appointment of a board to govern the business 
improvement district;
	(d)	the manner in which the board will be required to develop 
and submit its estimates of expenditures to Council;
	(e)	the reporting requirements of the board to Council;
	(f)	any limitations on the powers of the board, including 
limitations on its power to incur debt obligations;
	(g)	the process and consequences of disestablishment of the 
business improvement district;
	(h)	any other matter that Council considers necessary.
(3)  The board of a business improvement district is a corporation.
(4)  Before passing a bylaw establishing a business improvement 
district, Council must give any person affected by the operation of the 
proposed bylaw, or that person's agent, an opportunity to be heard by 
Council.
Estimates
47(1)  The board of a business improvement district must submit to 
Council for Council's approval the revenue and expenditure estimates 
of the business improvement district for the current year, at the time 
and in the form specified by Council.
(2)  The revenue and expenditure estimates of a business improvement 
district as approved by Council constitute the requisition of the 
business improvement district for the current year.
Business improvement district tax
48(1)  Council must impose a tax on all business assessments within 
the business improvement district that Council considers sufficient to 
raise the amount required for the requisition of the business 
improvement district as approved by Council pursuant to section 47.
(2)  The tax imposed pursuant to subsection (1) must be of a uniform 
rate.
(3)  The tax imposed pursuant to subsection (1) may be collected in the 
same manner and with the same remedies as provided in this Charter 
for the collection of taxes on business assessments.
Tax where no business assessment
49(1)  Unless the City passes a business tax bylaw pursuant to section 
320, Council must, by bylaw, impose a tax on all property used or 
intended to be used for business purposes within a business 
improvement district that Council considers sufficient to raise the 
amount required for the requisition of the business improvement 
district as approved by Council pursuant to section 47.
(2)  The tax imposed pursuant to subsection (1)
	(a)	is in addition to any other property tax, and
	(b)	must be of either a uniform rate or a uniform amount.
(3)  Notice of the tax imposed pursuant to subsection (1)
	(a)	is to be substantially in the form of a property tax notice and 
may be included in a property tax notice, and
	(b)	is to be mailed by ordinary mail or delivered to owners of 
property in the business improvement district used or 
intended to be used for business purposes.
(4)  The tax imposed pursuant to this section is payable at the same 
time as property taxes.
(5)  The tax imposed pursuant to this section may be collected in the 
same manner and with the same remedies as provided in this Charter 
for the collection of property taxes.
(6)  A bylaw made pursuant to subsection (1) may exempt any 
property or class of property from the tax imposed pursuant to this 
section.
Payments in advance of tax
50   After Council has approved the budget of a business improvement 
district and before the remittance of the tax referred to in section 48 or 
49, Council must pay the cost of any claims for approved works that 
the board of the business improvement district may submit for 
payment, and the City must recover any of those payments from the 
tax.
Division 5 
Building Standards
Building codes 
51   Council may, by bylaw,
	(a)	declare that all or any part of an edition of the National 
Building Code of Canada, as amended from time to time or 
otherwise, is in force in the City,
	(b)	declare that all or part of any other code of standards 
respecting materials, equipment or appliances used or 
installed in the construction or demolition of a building, as 
amended from time to time or otherwise, is in force in the 
City, and
	(c)	amend, repeal or replace any provision of a code declared to 
be in force in the City pursuant to clause (a) or (b).
Fire code
52   Council may, by bylaw,
	(a)	declare that all or any part of an edition of the National Fire 
Code of Canada, as amended from time to time or otherwise, 
is in force in the City,
	(b)	declare that all or part of any other code of standards 
respecting any materials, equipment or appliances used or 
installed in a building or structure or in premises, as amended 
from time to time or otherwise, is in force in the City, and
	(c)	amend, repeal or replace any provision of a code declared to 
be in force in the City pursuant to clause (a) or (b).
Division 6 
Police
Federal-municipal agreement
53(1)  In this section, "RCMP" means the Royal Canadian Mounted 
Police.
(2)  With the prior approval of the Ministers, Council may enter into an 
agreement with the government of Canada, Alberta or Saskatchewan to 
employ and pay for a sufficient number of members of the RCMP to 
provide policing services within the City.
(3)  If an agreement made under subsection (2) provides for the RCMP 
"K" Division to provide policing services,
	(a)		the Police Act (Alberta) and its regulations apply to the 
whole City in respect of those services and are declared to be 
approved enactments to the extent required to give effect to 
this clause, and
	(b)	The Police Act, 1990 (Saskatchewan) and its regulations 
cease to operate in any part of the City in respect of those 
services.
(4)  If an agreement made under subsection (2) provides for the RCMP 
"F" Division to provide policing services,
	(a)	The Police Act, 1990 (Saskatchewan) and its regulations 
apply to the whole City in respect of those services and are 
declared to be approved enactments to the extent required to 
give effect to this clause, and
	(b)	the Police Act (Alberta) and its regulations cease to operate 
in any part of the City in respect of those services.
Municipal police service
54(1)  Notwithstanding section 53, the City may establish a municipal 
police service to provide policing services within the City.
(2)  If the City establishes a municipal police service, 
	(a)	the Police Act (Alberta) and its regulations apply to the 
whole City in respect of the services provided and are 
declared to be approved enactments to the extent required to 
give effect to this clause, and
	(b)	The Police Act, 1990 (Saskatchewan) and its regulations 
cease to operate in any part of the City in respect of those 
services.
Peace officers
55(1)  Council may, in accordance with the Peace Officer Act 
(Alberta), apply for the appointment of peace officers to assist in the 
enforcement of laws in force within the City.
(2)  If peace officers are appointed as provided for in subsection (1), 
the Peace Officer Act (Alberta) and its regulations apply to the whole 
City in respect of the peace officers and are declared to be approved 
enactments to the extent required to give effect to this clause.
Division 7 
Consolidation and Revision of Bylaws
Consolidation
56(1)  Council may, by bylaw, authorize the clerk to consolidate one 
or more of the City's bylaws.
(2)  In consolidating a City bylaw, the clerk must
	(a)	incorporate all amendments to the bylaw into one bylaw, and
	(b)	omit any provision that has been repealed or that has expired.
(3)  A printed document purporting to be a copy of a bylaw 
consolidated pursuant to this section and to be printed under the 
authority of the clerk is admissible in evidence as proof, in the absence 
of evidence to the contrary, of
	(a)	the original bylaw and of all bylaws amending it, and
	(b)	the passage of the original bylaw and of all bylaws amending 
it.
Revision
57(1)  Council may, by bylaw, authorize the revision of all or any of 
the City's bylaws.
(2)  The revision bylaw may authorize all or any of 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 
otherwise has no general application throughout the City;
	(d)	combining 2 or more bylaws into one bylaw, dividing a 
bylaw into 2 or more bylaws, moving provisions from one 
bylaw to another and creating a bylaw from provisions of one 
or more other bylaws;
	(e)	altering the citation and title of a bylaw and the numbering 
and arrangement of its provisions, and adding to, changing or 
omitting from a bylaw any note, heading, title, marginal note, 
diagram or example;
	(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 the meaning of the bylaw or 
to improve the expression of the bylaw.
Bylaw adopting revised bylaws
58(1)  Bylaws revised in accordance with a revision bylaw have no 
effect unless a bylaw adopting them is passed.
(2)  The bylaw adopting any revised bylaws may not be passed unless 
the clerk 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.
Certain requirements deemed complied with
59   Revised bylaws that are brought into effect in accordance with 
section 58 are deemed to have been passed as if all the requirements 
respecting the passage and approval of the bylaws for which the 
revised bylaws are substituted had been complied with.
Effects of revised bylaws
60(1)  The provisions of the revised bylaws substituted for the 
previous bylaws, if 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 in respect of 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 in respect of all 
earlier transactions, matters and things.
References to repealed bylaws
61   A reference in an enactment, bylaw or document to a bylaw that 
has been repealed by the revised bylaws is, in respect of any 
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.
Mistakes
62(1)  A mistake in a revised bylaw made during the revision of the 
bylaw may be corrected by bylaw.
(2)  A bylaw correcting a mistake in a revised bylaw is deemed to have 
been made as if all the requirements respecting the passage and 
approval of the bylaw for which the revised bylaw was substituted had 
been complied with.
Division 8 
Miscellaneous Powers
Providing services outside the City
63   The City may provide any service or thing that it provides in all or 
part of the City
	(a)	in another municipality located in either of the provinces, 
with the agreement of the other municipality, or
	(b)	on behalf of an Indian band, with the agreement of that 
Indian band.
Intermunicipal sharing of taxes and grants
64(1)  The City may enter into an agreement with another 
municipality to share taxes or grants in lieu of taxes.
(2)  An agreement entered into pursuant to subsection (1) must include 
a means to settle disputes arising from the agreement.
Civic holidays
65   Council may declare any day, or part of any day, as a civic 
holiday. 
Census
66   Council may conduct a census within the City.
Bodies of water
67(1)  Subject to all other enactments, Council may, by bylaw, 
regulate the use of or activities on any rivers, streams, watercourses, 
lakes and other natural bodies of water within the City, including the 
air space above and the ground below.
(2)  Nothing in this section gives the City direction, control or 
management of mines and minerals.
Granting rights over property
68   Subject to all other enactments, in addition to its rights in relation 
to its own property, the City may
	(a)	grant rights, exclusive or otherwise, in respect of property 
under its direction, control and management, and
	(b)	charge fees, tolls and charges for the use of property under its 
direction, control and management.
Disposition of City lands
69(1)  Subject to subsection (2), Council must advertise its proposal 
before Council disposes of any estate or interest of the City in
	(a)	land for less than its market value, or
	(b)	a public park or recreation or exhibition grounds.
(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 Part 10 before the period of 
redemption under that Part, or
	(c)	to be used by a non-profit organization as defined in section 
183(f).
(3)  Any City lands that are used for park purposes and that are 
dedicated lands may be disposed of only in accordance with The 
Planning and Development Act, 2007 (Saskatchewan).
Part 3 
Fundamental Changes
Division 1 
Change of Name
Change of name
70(1)  At the request of Council, the name of the City may be changed 
by complementary orders in council.
(2)  If the name of the City is changed in accordance with subsection 
(1),
	(a)	notice of the change must be published in The Alberta 
Gazette and The Saskatchewan Gazette, and
	(b)	any seal formerly used by the City continues to be the seal of 
the City until the seal is changed by Council.
(3)  A change in the name of the City made in accordance with this 
section does not affect any obligation, right, action or property 
incurred, established, taken or acquired before the change.
Division 2 
Amalgamation
Amalgamation of school districts
71(1)  Nothing in this Charter prohibits the amalgamation of school 
divisions.
(2)  If the boundaries of the Lloydminster Public School Division or 
the Lloydminster Roman Catholic Separate School Division are 
revised pursuant to The Education Act, 1995 (Saskatchewan) to 
include lands other than those specified in this Charter, Alberta is not 
responsible for any costs associated with schools located on those 
lands or students residing on those lands.
Division 3 
Annexation
Annexation of territory
72(1)  If 2/3 of the adult population who reside in the City or in any 
territory adjacent to the City desire annexation to the City and present 
a petition to that effect to Council, and Council agrees to the 
annexation or any part of the annexation, the territory may be annexed 
to the City by complementary orders in council.
(2)  On the request of Council, any territory adjacent to the City may 
be annexed to the City by complementary orders in council.
(3)  Every annexation takes effect on the date and on the terms and 
conditions set out in the complementary orders in council.
(4)  If property situated in the part of the City located in Alberta is to 
be annexed to the City, the process to be followed is the process 
pursuant to the Municipal Government Act (Alberta) and if property 
situated in the part of the City located in Saskatchewan is to be 
annexed to the City, the process to be followed is the process pursuant 
to The Cities Act (Saskatchewan).
Joint committee
73(1)  The Ministers may each appoint up to 3 members to a joint 
committee to determine and recommend a decision on the matter of an 
annexation proposal to the Ministers.
(2)  A joint committee appointed pursuant to subsection (1) must 
consist of not more than 3 members appointed by each Minister.
(3)  If a joint committee appointed pursuant to subsection (1) considers 
that a public hearing is desirable in respect of the annexation proposal, 
the City must give at least 20 days' notice of the hearing
	(a)	by personal service or registered mail to
	(i)	the assessed owners of the land involved in the 
annexation, and
	(ii)	the other municipality in which the land involved in the 
annexation is located,
		and
	(b)	by publication of a notice in one or more newspapers 
published in the City.
Division 4 
Boundaries
Location of boundaries
74   Unless the description specifies otherwise, if the boundary of the 
City is wholly or partly described by reference to the boundary of a 
township or section of surveyed land along which a road allowance 
runs,
	(a)	the side of the road allowance on which monuments or posts 
are placed under any survey made pursuant to an enactment 
relating to surveys is the boundary, or
	(b)	in the case of correction lines, the south side of the road 
allowance is the boundary.
Deemed inclusion of acquired land
75   If a road situated in the City is the boundary of the City and the 
City acquires land for the widening of the road, the acquired land is 
deemed to be within the boundaries of the City.
Part 4 
School Divisions
The Education Act, 1995 (Saskatchewan) applies
76   For the purposes of the school divisions referred to in section 78, 
The Education Act, 1995 (Saskatchewan) and the regulations made 
under that Act are declared to be approved enactments and to apply to 
the whole City and the outlying areas referred to in that section.
School Act (Alberta) does not apply
77   For the purposes of the school divisions referred to in section 78, 
the School Act (Alberta) and the regulations made under that Act are 
declared to cease to operate with respect to the part of the City located 
in Alberta except for the purposes of applying the rates established 
under that Act to determine the amount of Alberta's education property 
tax requisition under section 303.
Public and separate school divisions
78   The Lloydminster Public School Division and the Lloydminster 
Roman Catholic Separate School Division comprise
	(a)	the incorporated area of the City, and
	(b)	the following outlying areas lying west of the Third 
Meridian:
	(i)	in Township 49, Range 27: Sections 30 and 31;
	(ii)	in Township 49, Range 28: Section 25 and the east half 
of Section 36;
	(iii)	in Township 50, Range 27: Sections 6, 7 and 18;
	(iv)	in Township 50, Range 28: the east halves of Sections 1 
and 12, the north-east quarter of Section 13, Section 14 
and fractional Section 15;
		excepting those lands lying within the boundaries of an 
Indian reserve.
Alberta residents
79   Students residing in Alberta outside the boundaries of the 
Lloydminster Public School Division and the Lloydminster Roman 
Catholic Separate School Division are entitled to attend schools 
operated by those school divisions in keeping with regulations and 
other legislation enacted from time to time by Alberta, as though those 
school divisions were Alberta jurisdictions.
School affairs
80   The affairs of the Lloydminster Public School Division and the 
Lloydminster Roman Catholic Separate School Division are to be 
conducted in accordance with The Education Act, 1995 
(Saskatchewan), except as may be modified by this Charter.
Program of studies
81(1)  In this section and section 83, "Minister" means the minister to 
whom the administration of The Education Act, 1995 (Saskatchewan) 
is assigned under The Government Organization Act (Saskatchewan).
(2)  The basic program of studies and the courses of study used in the 
schools operated by the Lloydminster Public School Division and the 
Lloydminster Roman Catholic Separate School Division are to be 
consistent with the regulations made under The Education Act, 1995 
(Saskatchewan) and with any policies and directives that the Minister 
may issue from time to time.
School funding
82   The provinces must provide the Lloydminster Public School 
Division and the Lloydminster Roman Catholic Separate School 
Division with access to all funding available to other school 
jurisdictions in the respective provinces.
School buildings
83(1)  Saskatchewan school facility funding guidelines and approval 
processes are to apply in all matters related to the upgrading and 
construction of school buildings in the Lloydminster Public School 
Division and the Lloydminster Roman Catholic Separate School 
Division.
(2)  The provinces must share the cost of upgrading and constructing 
school buildings in the Lloydminster Public School Division or the 
Lloydminster Roman Catholic Separate School Division in a prorated 
manner based on the number of students resident in each province who 
are attending schools operated by that division as of September 30 of 
the school year in which the upgrading or construction is approved.
(3)  On receiving approval from the Minister for a building upgrading 
or construction project,
	(a)	the Board of Education of the Lloydminster Public School 
Division or the Board of Education of the Lloydminster 
Roman Catholic Separate School Division, as the case may 
be, may, in accordance with The Education Act, 1995 
(Saskatchewan), borrow funds related to the approved 
project, and
	(b)	the Crown in right of Alberta must transfer Alberta's share of 
the approved cost of the project directly to the school 
division.
Alberta School Foundation Fund
84(1)  For greater certainty, no contribution is to be made by the City 
to the Alberta School Foundation Fund established under the School 
Act (Alberta).
(2)  All undeclared assessments must be allocated to the Lloydminster 
Public School Division and the Lloydminster Roman Catholic Separate 
School Division based on the proportion of assessments that have been 
declared in favour of one or the other school division pursuant to The 
Education Act, 1995 (Saskatchewan).
School board elections
85(1)  The election of the members of the school board for the 
Lloydminster Public School Division and the Lloydminster Roman 
Catholic Separate School Division must be conducted in accordance 
with The Local Government Election Act (Saskatchewan).
(2)  Subject to subsection 23(2) of The Local Government Election Act 
(Saskatchewan), a person is qualified to be an elector of the 
Lloydminster Public School Division or the Lloydminster Roman 
Catholic Separate School Division if the person, on the day of the 
election,
	(a)	is a Canadian citizen,
	(b)	is at least 18 years of age,
	(c)	has resided in the school division or on land now in the 
school division for at least 3 consecutive months immediately 
preceding the day of the election, and
	(d)	has resided in Alberta or Saskatchewan for at least 6 
consecutive months immediately preceding the day of the 
election.
(3)  A person is qualified to be nominated as a candidate for and to 
hold office as a board member for the Lloydminster Public School 
Division or the Lloydminster Roman Catholic Separate School 
Division if the person
	(a)	is an elector of the school division on the day of the election, 
and
	(b)	at the time the person submits the nomination paper,
	(i)	is a Canadian citizen,
	(ii)	has resided in the school division or on land now in that 
school division for at least 3 consecutive months 
immediately preceding the day of the election, and
	(iii)	has resided in Alberta or Saskatchewan for at least 6 
consecutive months immediately preceding the day of 
the election.
Part 5 
Council and Council Committees
Division 1 
Council and Council Committees
Council as governing body 
86(1)  The City is governed by Council.
(2)  Council is responsible for exercising the powers and carrying out 
the duties of the City.
Number of councillors
87(1)  Subject to subsection (2), Council consists of 6 councillors and 
the Mayor.
(2)  Council may, by bylaw,
	(a)	increase the number of councillors to an even number not 
exceeding 10, or
	(b)	decrease the number of councillors to an even number of 2 or 
more.
(3)  A bylaw passed pursuant to subsection (2) takes effect at the next 
general election that is held more than 180 days after the day on which 
the bylaw is passed.
(4)  Council must give public notice before initially considering any 
report on a proposed bylaw to increase or decrease the number of 
councillors.
Council committees and bodies
88   Council may
	(a)	establish Council committees and other bodies and define 
their functions, and
	(b)	establish
	(i)	the procedure and conduct of Council, Council 
committees and other bodies established by Council, 
and
	(ii)	rules for the conduct of councillors, of members of 
Council committees and of members of other bodies 
established by Council.
Members of Council committees
89   A Council committee may consist
	(a)	entirely of members of Council,
	(b)	of a combination of members of Council and other persons, 
or
	(c)	subject to section 103(2), entirely of persons who are not 
members of Council.
Remuneration
90(1)  Each member of Council is to be paid any remuneration and 
benefits and any reimbursement of allowance for expenses fixed by 
Council.
(2)  One-third of the total remuneration paid to a member of Council is 
deemed to be paid in respect of general expenses incurred that are 
incidental to the discharge of the duties of a member of Council.
(3)  Subject to any terms and conditions that Council considers proper, 
Council may include any or all members of the Council in an existing 
plan of superannuation or a benefit fund maintained for the benefit of 
its employees.
Division 2 
Elections
Election at large
91(1)  All electors of the City are entitled to vote in an election for 
Mayor.
(2)  Unless the City has been divided into wards, all electors of the 
City must elect the councillors at large.
Division of City into wards
92(1)  Council may, by bylaw, provide that the City be divided into 
wards.
(2)  A bylaw passed pursuant to subsection (1) must indicate
	(a)	the number of wards into which the City is divided, as 
required by subsection (3), and
	(b)	a number or name, or a number and name, for each ward.
(3)  If Council passes a bylaw pursuant to this section, the City must be 
divided into the number of wards that equals the number of councillors 
to be elected to Council at a general election.
(4)  Subject to subsection (5), a bylaw passed pursuant to subsection 
(1) takes effect in respect of the first general election and all 
subsequent general elections and by-elections held in the City after the 
report of the municipal wards commission is filed in accordance with 
section 96(2).
(5)  If the report of the municipal wards commission is filed fewer than 
180 days before a general election is held, a bylaw dividing the City 
into wards takes effect in respect of all general elections and 
by-elections commencing with the 2nd general election that is held 
after the report is filed.
(6)  Council must give public notice before it considers dividing the 
City into wards.
Municipal wards commission
93(1)  If the City is divided into wards or if Council passes a bylaw 
pursuant to section 92, Council must
	(a)	appoint a municipal wards commission,
	(b)	establish the operating procedures of the municipal wards 
commission, and
	(c)	determine the term of office of and the remuneration to be 
paid to the members of the municipal wards commission.
(2)  No member of Council or employee of the City, other than the 
clerk, is eligible to be a member of the municipal wards commission.
Establishing boundaries
94(1)  Unless the City is already divided into wards, the municipal 
wards commission must, within 4 months after the date of its 
appointment, establish boundaries for the number of wards into which 
the City is to be divided.
(2)  Subject to subsections (3) and (4), each ward of the City must 
have, as nearly as is reasonably practicable, the same population.
(3)  The municipal wards commission must establish a quotient for 
each ward in the City by dividing the total population of the City by 
the number of wards into which the City is to be divided.
(4)  In establishing boundaries for wards pursuant to this section, the 
municipal wards commission must ensure that the population of each 
ward at the time the boundaries are established does not vary by more 
than 10% from the quotient obtained pursuant to subsection (3).
Review
95(1)  If the City is divided into wards, the municipal wards 
commission
	(a)	at the request of Council or on its own initiative, may review 
the boundaries of the wards at any time and for any reason, 
and
	(b)	must review the boundaries of the wards 
	(i)	when the population of a ward exceeds the 10% 
variation limit established under section 94(4), and
	(ii)	in any event, at least once every 3 election cycles.
(2)  For the purposes of subsection (1)(b), "election cycle" means an 
election cycle within the meaning of The Cities Act (Saskatchewan).  
Hearings
96(1)  In determining the area to be included in any ward and in 
establishing the boundaries of any ward, the municipal wards 
commission must
	(a)	hold public hearings and consultations, and
	(b)	take into consideration
	(i)	current and prospective geographic conditions, 
including density and relative rate of growth of 
population,
	(ii)	any special diversity or community of interest of the 
inhabitants, and
	(iii)	the boundaries of the polling areas established by 
Council pursuant to section 18 of The Local 
Government Election Act (Saskatchewan).
(2)  On completion of its duties,
	(a)	the municipal wards commission must file its report with the 
City, and
	(b)	the areas within the boundaries established by the municipal 
wards commission constitute the wards of the City.
(3)  On receipt of the report of the municipal wards commission 
pursuant to subsection (2)(a), the clerk must give public notice that the 
report is available for public inspection in the City office during 
normal business hours.
Disestablishment of wards
97(1)  A bylaw that provides for the City to be divided into wards 
shall not be repealed or rescinded unless at least 2 regular general 
elections for members of Council have been held since the bylaw was 
made.
(2)  If a bylaw referred to in subsection (1) is repealed or rescinded 
after January 1 in the year of a general election, the repeal does not 
take effect until the 2nd general election after the repeal of the bylaw.
The Local Government Election Act (Saskatchewan) applies
98   Subject to the provisions of section 100, The Local Government 
Election Act (Saskatchewan) and the regulations made under that Act 
are declared to be approved enactments and to apply to the whole City.  
Local Authorities Elections Act (Alberta) does not apply
99   The Local Authorities Elections Act (Alberta) and the regulations 
made under that Act are declared to cease to operate in any part of the 
City.  
Application of The Local Government Election Act (Saskatchewan)
100(1)  The councillors and the Mayor are to be elected in accordance 
with The Local Government Election Act (Saskatchewan).
(2)  For the purposes of this Charter, any reference in The Local 
Government Election Act (Saskatchewan) or its regulations
	(a)	to Saskatchewan is to be interpreted as including a reference 
to Alberta, and
	(b)	to a city is to be interpreted as a reference to the City.
(3)  If a form is prescribed by The Local Government Election Act 
(Saskatchewan) or by a regulation made under that Act, Council may 
modify the form or may prescribe the use of a different form if the 
modified or substituted form does not change the substance of the form 
prescribed by that Act or regulation.
(4)  If there is an inconsistency between The Local Government 
Election Act (Saskatchewan) or any of its regulations and this Charter, 
the provisions of this Charter prevail.
Division 3 
Deputy and Acting Mayor
Deputy and acting mayor
101(1)  Council must appoint a councillor as Deputy Mayor.
(2)  The Deputy Mayor must act as the Mayor if
	(a)	the Mayor is unable to perform the duties of the Mayor, or
	(b)	the office of Mayor is vacant.
(3)  Council may appoint a councillor as an Acting Mayor to act as the 
Mayor if
	(a)	the Mayor is unable to perform the duties of the Mayor, or 
the office of the Mayor is vacant, and
	(b)	the Deputy Mayor is unable to perform the duties of the 
Mayor, or the office of Deputy Mayor is vacant.
Division 4 
Duties, Titles and Oaths of Office
General duties of councillors
102   Councillors have the following duties:
	(a)	to represent the public and to consider the well-being and 
interests of the City;
	(b)	to participate generally in developing and evaluating the 
policies, services and programs of the City;
	(c)	to participate in Council meetings and Council committee 
meetings and meetings of other bodies to which they are 
appointed by Council;
	(d)	to ensure that administrative practices and procedures are in 
place to implement the decisions of Council;
	(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 maintain the financial integrity of the City;
	(g)	to perform any other duty or function imposed on councillors 
by this Charter or another enactment or by Council.
General duties of Mayor
103(1)  In addition to performing the duties of a councillor, the Mayor 
has the following duties:
	(a)	to preside when in attendance at a Council meeting, unless 
this Charter, another enactment or a bylaw of Council 
provides that another councillor is to preside;
	(b)	to perform any other duty imposed on the Mayor by this 
Charter, another enactment or a bylaw or resolution of 
Council.
(2)  The Mayor is a member of all Council committees and all bodies 
established by Council pursuant to this Charter, unless Council 
provides otherwise.
(3)  Notwithstanding subsection (2), the Mayor may be a member of a 
board, commission, subdivision authority or development authority 
established pursuant to Part 17 of the Municipal Government Act 
(Alberta) or pursuant to The Planning and Development Act, 2007 
(Saskatchewan) only if the Mayor is appointed in the Mayor's personal 
name.
Titles of elected officials
104   Unless Council directs that another title appropriate to the office 
be used,
	(a)	a councillor is to have the title of "councillor", and 
	(b)	the Mayor is to have the title of "Mayor".
Oath of elected officials
105   A councillor, the Mayor and the Deputy or Acting Mayor may 
not exercise any power or perform any duty or function until that 
person has taken the official oath prescribed by the Oaths of Office Act 
(Alberta).
Division 5 
Term of Office, Vacancies, 
Quorum and Voting
Term of office
106(1)  The term of office of members of Council elected at a general 
election commences at the first meeting of Council following the 
general election and, unless their offices are sooner vacated, continues 
until the first meeting of Council following the next general election.
(2)  A member elected in a by-election to fill a vacancy holds office for 
the unexpired term of the person in respect of whom the vacancy arose.
Resignation
107(1)  A member of Council may resign by delivering a written 
notice to the clerk, and the resignation and the vacancy take effect on 
the later of
	(a)	the receipt of the notice by the clerk, and
	(b)	any future date specified in the notice.
(2)  The clerk must bring to the attention of Council at its next meeting 
every notice of resignation submitted pursuant to subsection (1).
(3)  After a written notice of resignation is delivered to the clerk, the 
resignation is irrevocable.
Election to fill vacancy
108(1)  Subject to subsection (2), if a vacancy occurs on Council, 
Council must, at its next meeting, name a day for receiving 
nominations and provide for a by-election to be held to fill the 
vacancy.
(2)  Subject to section 110, if a vacancy occurs on Council on or after 
the first day of January in the year in which general elections are to be 
held, Council may proceed to fill the vacancy, but in no case is it 
necessary for Council to fill the vacancy before the general election.
Vacancy in Mayor's office
109(1)  If a vacancy occurs in the office of Mayor, Council must, at its 
next meeting, appoint a councillor to act as Mayor, but a vacancy on 
Council is deemed not to have occurred by reason of the appointment.
(2)  A by-election need not be held to fill the vacancy in the office of 
Mayor if the vacancy occurs on or after the first day of January in the 
year in which general elections are to be held.
(3)  If an election is held and a person is elected as Mayor, the 
councillor who had been appointed as Mayor in accordance with 
subsection (1) must resume in the office of councillor if the term of 
that office has not expired.
Appointment of official administrator
110(1)  If all seats on Council become vacant for any reason or if the 
remaining members of Council do not constitute a quorum, the 
Ministers may, by complementary ministerial orders, appoint a person 
to act as official administrator of the City.
(2)  An official administrator appointed pursuant to subsection (1) has 
all the powers and duties of Council, including the power to hold an 
election for the purpose of filling all vacancies existing on Council.
Quorum
111(1)  Except as provided in this Charter or another enactment, a 
majority of the members of Council constitutes a quorum.
(2)  No act or proceeding of Council that is adopted at any meeting of 
Council at which a quorum is not present is valid.
Voting
112(1)  A member of Council has one vote each time a vote is held at 
a Council meeting at which the member is present.
(2)  A member of Council attending a Council meeting must vote at the 
meeting on a matter before Council unless the member is required or 
permitted to abstain from voting pursuant to this Charter or another 
enactment.
(3)  If a member is not required to abstain from voting on a matter 
before Council and abstains from voting, the member is deemed to 
have voted in the negative.
(4)  The clerk must ensure that each abstention and the reasons for the 
abstention are recorded in the minutes of the meeting.
Majority decision
113   At every meeting of Council, all questions are to be decided by a 
majority of the votes cast.
Public hearings
114(1)  If a public hearing on a proposed bylaw or resolution is held, a 
member of Council
	(a)	must abstain from voting on the bylaw or resolution if the 
member was absent from all of the public hearing, and
	(b)	may abstain from voting on the bylaw or resolution if the 
member was absent from only a part of the public hearing.
(2)  A member of Council who is required or permitted to abstain from 
voting is nevertheless counted for the purposes of determining whether 
or not there is a quorum.
Recorded vote
115(1)  Before a vote is taken by Council, a member of Council may 
request that the vote be recorded.
(2)  If a vote is recorded, the minutes must show the names of the 
members of Council present and whether each member voted for or 
against the proposal or abstained.
Tied vote
116   If there is an equal number of votes for and against a bylaw or 
resolution, the bylaw or resolution is defeated.
Division 6 
Passing Bylaws
Readings
117(1)  Every proposed bylaw must have 3 distinct and separate 
readings.
(2)  Each member of Council 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 member of Council present at the meeting at which 3rd 
reading is to take place must, before the proposed bylaw receives 3rd 
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 members of Council present unanimously 
agree to consider 3rd reading.
(5)  Only the title or identifying number must be read at each reading 
of the bylaw.
Rescission of previous readings
118   The previous readings of a proposed bylaw are rescinded if the 
proposed bylaw
	(a)	does not receive 3rd reading within 2 years after first reading, 
or
	(b)	is defeated on 2nd or 3rd reading.
Passing of bylaw
119   A bylaw is passed when it receives 3rd reading and it is signed 
in accordance with section 155.
Coming into force of bylaw
120(1)  A bylaw comes into force at the beginning of the day that it is 
passed unless otherwise provided in this Charter, another enactment or 
the bylaw.
(2)  If this Charter or another 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.
Amendment and repeal
121(1)  The power to pass a bylaw under this Charter or another 
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 any consents, conditions or advertising 
requirements that apply to the passing of the original bylaw, unless this 
Charter or another enactment provides otherwise.
Division 7 
Meetings
Actions in public
122(1)  An act or proceeding of Council is not effective unless it is 
authorized or adopted by a bylaw or a resolution at a duly constituted 
public meeting of Council.
(2)  An act or proceeding of a Council committee is not effective 
unless it is authorized or adopted by a resolution at a duly constituted 
public meeting of the committee or Council.
(3)  Subject to subsection (4), everyone has a right to be present at 
Council meetings and Council committee meetings conducted in 
public.
(4)  A person chairing a meeting referred to in subsection (3) may 
expel any person for improper conduct.
Meetings to be in public, exceptions
123(1)  Subject to subsections (2) and (3), Council and Council 
committees must conduct their meetings in public.
(2)  Notwithstanding subsection (1), if a majority of the members 
present is of the opinion that it is in the public interest to hold a 
committee meeting of the whole or part of Council on any subject in 
private, Council may, by resolution, exclude any person or persons 
from the meeting.
(3)  A City planning commission, subdivision authority, development 
authority or subdivision and development appeal board established 
under Part 17 of the Municipal Government Act (Alberta) or under The 
Planning and Development Act, 2007 (Saskatchewan) may deliberate 
and make its decisions in meetings closed to the public.
(4)  If a meeting is closed to the public, no bylaw or resolution may be 
passed at the meeting except a resolution to revert to a meeting held in 
public.
(5)  Subsection (4) does not apply in respect of a meeting in which 
Council or a body appointed by Council is acting as an approving 
authority in respect of an application for subdivision approval under 
The Planning and Development Act, 2007 (Saskatchewan).
First meeting of Council
124   Council must hold its first meeting following a general election 
within 14 days after the general election is held.
Notice of meetings
125(1)  Council may decide to hold regularly scheduled Council or 
Council committee meetings on specified dates, times and places.
(2)  Notice of regularly scheduled meetings need not be given.
(3)  If Council or a Council committee changes the date, time or place 
of a regularly scheduled meeting, the City must give at least 24 hours' 
notice of the change
	(a)	to any members of Council or committee members not 
present at the meeting at which the change was made, and
	(b)	to the public.
(4)  If a Council committee does not have regularly scheduled 
meetings, the City must give at least 24 hours' notice of each meeting 
to the committee members and to the public.
(5)  Notwithstanding subsection (3), a Council committee meeting may 
be held with less than 24 hours' notice to all committee members, and 
without notice to the public, if all members agree to do so, in writing, 
immediately before the beginning of the meeting.
(6)  A Council meeting held solely for the purpose of long-range or 
strategic planning may be held without notice to the public.
Special meetings
126(1)  The clerk must call a special Council meeting if requested to 
do so in writing by the Mayor or by a majority of the councillors.
(2)  For the purposes of subsection (1), the clerk must call a special 
Council meeting by giving at least 24 hours' notice in writing to each 
member of Council and to the public stating
	(a)	the purpose of the meeting, and
	(b)	the date, time and place at which it is to be held.
(3)  Notwithstanding subsection (2), a special Council meeting may be 
held with less than 24 hours' notice to the members of Council, and 
without notice to the public, if at least 2/3 of the members of Council 
agree to do so, in writing, immediately before the beginning of the 
meeting.
(4)  No business other than that stated in the notice is to be transacted 
at a special meeting of Council unless all members of Council are 
present, in which case, by unanimous consent, any other business may 
be transacted.
Method of giving notice
127(1)  Notice of a Council meeting or Council committee meeting is 
deemed to have been given to a member of Council or of a Council 
committee if the notice is
	(a)	delivered personally,
	(b)	left at the usual place of business or residence of the member, 
or
	(c)	at the request of the member, sent to the member by facsimile 
or electronic mail at the address specified by the member.
(2)  Notice to the public of a Council meeting or Council committee 
meeting is sufficient if the notice is given in the manner specified by 
Council, by bylaw, as the means by which public notice is to be given 
in such cases.
Meeting by electronic means
128(1)  A Council meeting or Council committee meeting may be 
conducted by telephone or other electronic or communication facilities 
if
	(a)	notice of the meeting is given to the public, including notice 
of the facilities by 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 the clerk is in 
attendance at that place, and
	(c)	the facilities permit all participants to communicate 
adequately with each other during the meeting.
(2)  Members of Council or of a Council committee who participate in 
a meeting held by telephone or other electronic or communication 
facilities are deemed to be present at the meeting.
Submissions to Council under oath
129   Council or a Council committee may require a person appearing 
before it or making any claim or submission to it to do so under oath.
Division 8 
Pecuniary Interests of 
Members of Council
Interpretation
130   In this Division,
	(a)	"closely connected person" means, in respect of a member of 
Council, a business partner, employer or relative of the 
member;
	(b)	"controlling interest" means, in respect of a corporation, the 
interest of a person who beneficially owns, directly or 
indirectly, or exercises control or direction over, shares of the 
corporation carrying more than 25% of the voting rights 
attached to all issued shares of the corporation;
	(c)	"relative" means, in respect of a member of Council,
	(i)	the spouse or a child or parent of the member, and
	(ii)	a parent of the member's spouse;
	(d)	"senior officer" means the chair or vice-chair of the board of 
directors, the president, any vice-president, the secretary, the 
treasurer or the general manager of a corporation or any other 
person who performs functions for the corporation similar to 
those normally performed by a person occupying any of 
those offices;
	(e)	"spouse" means
	(i)	the husband or wife of a legally married person, if the 
husband or wife is cohabiting with the person,
	(ii)	a person who is and has been cohabiting with another 
person as spouses continuously for a period of not less 
than 2 years, and
	(iii)	an adult interdependent partner as defined in the Adult 
Interdependent Relationships Act (Alberta).
Pecuniary interest
131(1)  Subject to subsection (2), a member of Council has a 
pecuniary interest in a matter if
	(a)	the member or a relative of the member has a controlling 
interest in, or is a director or senior officer of, a corporation 
that could make a financial profit from or be adversely 
affected financially by a decision of Council, a Council 
committee or a controlled corporation, or
	(b)	the member or a closely connected person could make a 
financial profit from or be adversely affected financially by a 
decision of Council, a Council committee or a controlled 
corporation.
(2)  A member of Council does not have a pecuniary interest by reason 
only of any interest
	(a)	that the member or a closely connected person may have as 
an elector, taxpayer or public utility customer of the City,
	(b)	that the member or a closely connected person may have by 
reason of being appointed
	(i)	by Council as a director of a company incorporated for 
the purpose of carrying on business for and on behalf of 
the City, or
 	(ii)	as the representative of Council on another body,
	(c)	that the member or a closely connected person may have in 
respect of any allowance, honorarium, remuneration or 
benefit to which the member or person may be entitled by 
reason of being appointed by Council to a position referred to 
in clause (b),
	(d)	that the member may have in respect of any allowance, 
honorarium, remuneration or benefit to which the member 
may be entitled by reason of being a member of Council,
	(e)	that the member or a closely connected person may have by 
reason of being employed by the Government of Canada, the 
Government of Alberta, the Government of Saskatchewan or 
a federal or provincial Crown corporation or agency, except 
in respect of a matter directly affecting the department, 
ministry, corporation or agency of which the member or 
person is an employee,
	(f)	that a relative of the member may have by reason of having 
an employer, other than the City, that is monetarily affected 
by a decision of the City,
	(g)	that the member or a closely connected person may have by 
reason of being a member or director of a non-profit 
organization as defined in section 183(f) or a service club,
	(h)	that the member or a closely connected person may have
	(i)	by reason of 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)	that the member or a closely connected person may hold in 
common with the majority of electors of the City or, if the 
matter affects only part of the City, 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 member of Council,
	(k)	that the member may have by reason of discussing or voting 
on a bylaw that applies to businesses or business activities 
when the member or a closely connected person has an 
interest in a business, unless the only business affected by the 
bylaw is the business of the member or closely connected 
person, or
	(l)	that the member may have by reason of being the publisher 
of a newspaper who publishes advertisements for or on 
behalf of the City in that newspaper, if only the regular 
advertising rate is charged and the advertisement before 
Council for consideration is for a notice or other matter 
required by law to be published in a newspaper.
(3)  Subsection (2)(g) and (h) do not apply to a member of Council 
who is an employee of an organization, club or service referred to in 
one of those provisions.
Bylaw requiring filing of public disclosure statement
132(1)  Council may, by bylaw, require that every member of Council 
file a public disclosure statement with the clerk.
(2)  If Council passes a bylaw pursuant to subsection (1), the public 
disclosure statement to be filed with the clerk must contain
	(a)	the name of
	(i)	the member's employer, if any,
	(ii)	each corporation in which the member or someone in 
the member's family has a controlling interest, or of 
which the member or family member is a director or a 
senior officer, and
	(iii)	each partnership or firm of which the member of 
Council is a member,
		and
	(b)	the municipal address or legal description of any property 
located in the City or an adjoining municipality that
	(i)	the member of Council or the member's spouse owns, 
or
	(ii)	is owned by a corporation
	(A)	that is incorporated or continued pursuant to the 
Business Corporations Act (Alberta), The Business 
Corporations Act (Saskatchewan), the Canada 
Business Corporations Act (Canada) or the 
Canada Corporations Act (Canada), and
	(B)	of which the member or the member's spouse is a 
director or senior officer or in which the member 
or the member's spouse has a controlling interest.
(3)  If there is a change in any information contained in a member of 
Council's public disclosure statement filed in accordance with this 
section, within 30 days after the change, the member must
	(a)	notify the clerk of the change, or
	(b)	file an amended public disclosure statement with the clerk 
that reflects the change.
(4)  The clerk must
	(a)	note any change reported pursuant to subsection (3)(a) on the 
member's public disclosure statement and the date on which 
the change was noted,
	(b)	make each public disclosure statement filed pursuant to 
subsection (1) or subsection (3)(b) available for public 
inspection during normal business hours, and
	(c)	if directed to do so by Council, give copies of the public 
disclosure statements to any designated officers.
Declaration of pecuniary interest
133(1)  If a member of Council has a pecuniary interest in a matter 
before Council, a Council committee or a controlled corporation of 
which the member is a director, the member must, if present,
	(a)	declare the general nature of the pecuniary interest before 
any discussion of the matter,
	(b)	abstain from voting on any question relating to the matter,
	(c)	subject to subsection (4), abstain from any discussion of the 
matter, and
	(d)	subject to subsections (3) and (4), leave the room in which 
the meeting is being held until discussion and voting on the 
matter are concluded.
(2)  No member of Council shall attempt in any way, whether before, 
during or after the meeting, to influence the voting on any question 
involving a matter in which the member of Council has a pecuniary 
interest.
(3)  If the matter in respect of which a member of Council has a 
pecuniary interest is the payment of an account for which funds have 
previously been committed, it is not necessary for the member of 
Council to leave the room.
(4)  If the matter in respect of which a member of Council has a 
pecuniary interest is a question on which, pursuant to this Charter or 
another enactment, the member, as a taxpayer, elector or owner, has a 
right to be heard by Council,
	(a)	the member must leave the member's place at the Council 
table, but is not required to leave the room, and
	(b)	the member may exercise a right to be heard in the same 
manner as a person who is not a member of Council.
(5)  The clerk must record any abstention or declaration made in 
accordance with subsection (1) in the minutes of the meeting.
Effect of pecuniary interest on quorum
134(1)  Any member of Council who declares a pecuniary interest 
pursuant to section 133 is not to be counted for the purpose of 
determining whether a quorum of Council is present when the question 
or matter is put to a vote.
(2)  If the number of members of Council declaring a pecuniary 
interest on a matter pursuant to section 133 results in a loss of quorum 
at a meeting in respect of the question or matter, the remaining number 
of members is deemed to be a quorum for that question or matter, 
unless that number is less than 2.
(3)  If all, or all but one, of the members of Council have declared a 
pecuniary interest in a matter pursuant to section 133, Council may, by 
resolution, apply ex parte to the Court for an order authorizing Council 
to give consideration to, discuss and vote on that question or matter.
(4)  On an application brought pursuant to subsection (3), the Court 
may issue an order declaring that section 133 does not apply to all or 
any of the members of Council in respect of the question or matter in 
relation to which the application is brought.
(5)  If the Court issues an order pursuant to subsection (4), Council 
may give consideration to, discuss and vote on the question or matter 
as if those members had no pecuniary interest in the question or matter, 
subject to any conditions and directions that the Court may state in the 
order.
Effect of pecuniary interest on agreements
135   No agreement with the City under which a member of Council 
has a pecuniary interest is binding on the City 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 City or to persons 
contracting with the City
		at competitive prices by a dealer in those goods or services 
that is incidental to or in the ordinary course of business,
	(c)	the proposed agreement is approved by Council before the 
agreement is signed by the City, or
	(d)	the agreement was entered into before the start of the term of 
the member of Council.
Division 9 
Disqualification of Members of Council
Reasons for disqualification
136(1)  A member of Council is disqualified from Council if the 
member
	(a)	when nominated, was not eligible for nomination or election 
as a candidate under The Local Government Election Act 
(Saskatchewan),
	(b)	ceases to be eligible for nomination or election or to hold 
office pursuant to The Local Government Election Act 
(Saskatchewan),
	(c)	becomes a judge of any court or a member of the Senate or 
House of Commons of Canada or of the Legislative 
Assembly of Alberta or of Saskatchewan,
	(d)	subject to subsection (2), 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,
 	(e)	is convicted
	(i)	of an offence punishable by imprisonment for 5 years or 
more, or
	(ii)	of an offence under section 123, 124 or 125 of the 
Criminal Code (Canada),
	(f)	contravenes
	(i)	a bylaw passed pursuant to section 145.1 of The Local 
Government Election Act (Saskatchewan),
	(ii)	a bylaw passed pursuant to section 132, or
	(iii)	any requirement of section 132 or 133,
	(g)	has a pecuniary interest in an agreement that is not binding 
on the City under section 135,
	(h)	uses information obtained through being on Council to gain a 
pecuniary benefit in respect of any matter,
	(i)	becomes an employee of the City, or
	(j)	is liable to the City under section 193.
(2)  A member of Council 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 
Council in the 8-week period referred to in subsection (1)(d), 
or
	(b)	if there is no other regular meeting of Council during the 
8-week period referred to in subsection (1)(d), at any time 
before the end of the next regular meeting of Council.
(3)  For the purposes of this section, a member of Council is not 
considered to be absent from a Council meeting if the member, at the 
direction of Council, is absent on Council business. 
(4)  A member of Council who is disqualified under this section is 
eligible to be elected at the next general election in the City if the 
person is eligible for nomination pursuant to The Local Government 
Election Act (Saskatchewan).
Enforcement of disqualification
137(1)  A member of Council who is disqualified must resign 
immediately.
(2)  If a member of Council who is disqualified does not resign 
immediately, Council or an elector may apply to the Court for
	(a)	an order determining whether the person was never qualified 
to be or has ceased to be qualified to remain a member of 
Council, or
	(b)	an order declaring the person to be disqualified from Council.
(3)  An elector who applies to the Court must
	(a)	file an affidavit showing reasonable grounds for believing 
that a person who is the subject of the application never was 
qualified to be or has ceased to be qualified to remain a 
member of Council, and
	(b)	pay into Court the sum of $500 as security for costs.
(4)  An application pursuant to this section may be made only within 3 
years after the date on which the disqualification is alleged to have 
occurred.
(5)  An application pursuant to this section may be made or continued
	(a)	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 made, and
	(b)	whether the person in respect of whom the application is 
being brought
	(i)	resigns before or after the election,
	(ii)	was re-elected in the election,
	(iii)	was not re-elected or did not run in the election, or
	(iv)	has completed a term of office.
(6)  After hearing an application pursuant to this section and any 
evidence, either oral or by affidavit, that is required, the Court may
	(a)	declare the person to be disqualified and a position on 
Council to be vacant,
	(b)	declare the person able to remain a member of Council, or
	(c)	dismiss the application.
(7)  If the Court declares a person disqualified because information 
obtained through being on Council resulted in financial gain for that 
person, the Court may order the person to pay to the City a sum of 
damages determined by the Court.
Inadvertence or honest mistake
138   Where the Court hears an application pursuant to section 137 
and finds that the person is disqualified pursuant to section 136(1)(g) 
or (h), the Court may nevertheless dismiss the application if the Court 
is of the opinion that the disqualification arose through inadvertence or 
by reason of an honest mistake.
Appeal
139(1)  A decision of the Court pursuant to section 137 or 138 may be 
appealed to the Court of Appeal of Alberta or Saskatchewan, as the 
case may be.
(2)  A person who is declared disqualified pursuant to section 137 and 
who appeals that declaration remains disqualified until the appeal is 
finally determined.
(3)  If, on the final determination of the appeal, a declaration of 
disqualification is set aside,
	(a)	the Court of Appeal must reinstate the person as a member of 
Council 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 of Appeal may order that
	(i)	any money paid to the City pursuant to section 137(7) 
be repaid, and
	(ii)	the City pay to the member a sum of damages 
determined by the Court that is not greater than the 
member's lost salary and benefits.
Reimbursement
140   Council may reimburse a person in respect of whom an 
application pursuant to this Division was made for any costs and 
expenses that Council considers reasonable, other than costs that have 
already been awarded to the person by the Court, if 
	(a)	the application is dismissed, or
	(b)	an order is issued declaring the person to be qualified to 
remain a member of Council.
Part 6 
City Organization and Administration
Council's principal role in City organization
141(1)  Council is responsible for
	(a)	developing and evaluating the policies and programs of the 
City,
	(b)	ensuring that the powers and duties of the City are 
appropriately carried out, and
	(c)	carrying out the powers and duties expressly given to 
Council under this Charter or another enactment.
(2)  Council must not exercise a power or perform a duty that, by this 
Charter, another enactment or a bylaw, is specifically assigned to the 
commissioner, a designated officer or other officer.
Exercise of certain powers and duties
142   If
	(a)	this Charter, another enactment or a bylaw requires or 
authorizes the City to do something, but does not specify 
who in the City may do it, or 
	(b)	the City wishes to exercise its natural person powers under 
section 12(3),
the thing may be done or the natural person powers may be exercised 
by Council or by the commissioner unless Council specifies otherwise.
Delegation of authority by Council
143(1)  Council may delegate any of its powers or duties to an 
employee, agent or committee appointed by it, except those powers or 
duties set out in section 144.
(2)  In delegating a matter to an employee, agent or committee 
appointed by it, Council may authorize the employee, agent or 
committee to further delegate the matter.
Matters that must be dealt with by Council
144   Council must not delegate any of the following powers and 
duties:
	(a)	its power or duty to make bylaws;
	(b)	its power or duty to hold a public hearing and decide a matter 
after a public hearing pursuant to this Charter or another 
enactment;
	(c)	its power to adopt budgets;
	(d)	its power to borrow money, lend money or guarantee the 
repayment of a loan;
	(e)	its power to establish a records retention and disposal 
schedule;
	(f)	its power to exempt, forgive or defer taxes;
	(g)	its power to move capital moneys to its operating budget or 
reserve;
	(h)	its duty to establish a purchasing policy;
 	(i)	its power or duty in respect of the sale or lease of land for 
less than its market value and without a public offering;
	(j)	its power or duty in respect of the sale or lease of park land 
and dedicated lands;
	(k)	its power to appoint Council committees;
	(l)	its power to set the remuneration for members of Council and 
Council committees;
	(m)	its power to establish a business improvement district;
	(n)	its power to appoint, suspend or dismiss a commissioner;
	(o)	its power to prohibit or limit the operation of a business or 
class of business.
City office
145   Council must name a place within the boundaries of the City as 
its city office.
Certain offices to be established by Council
146(1)  Council must establish the offices of
	(a)	commissioner,
	(b)	clerk,
	(c)	treasurer, and
	(d)	assessor.
(2)  Council may establish any other offices that Council considers 
necessary for carrying into effect the provisions of this Charter, 
another enactment affecting the City or any of its bylaws.
(3)  Unless expressly prohibited, a person may be appointed to more 
than one office.
Commissioner
147(1)  Council must appoint a person as commissioner.
(2)  The commissioner is the administrative head of the City.
(3)  The commissioner must
	(a)	appoint a clerk, a treasurer and an assessor, and 
	(b)	ensure that the duties and functions assigned to the clerk, 
treasurer and assessor by this Charter or another enactment or 
by Council are carried out.
(4)  The commissioner must perform any other duties and may exercise 
the powers and functions that are assigned to the commissioner by this 
Charter or another enactment or by Council.
(5)  The commissioner may delegate any of the commissioner's duties, 
powers or functions to any employee of the City.
(6)  Council may give the position of commissioner any title Council 
considers appropriate.
Incapacity of commissioner
148   If, through illness, absence or other incapacity, the 
commissioner is incapable of performing the duties of commissioner, 
Council may appoint a substitute who, during such illness, absence or 
other incapacity, has and may exercise all the powers of the 
commissioner in whose place the substitute is appointed.
Appointment, suspension or dismissal of commissioner
149(1)  The appointment of a person to the position of commissioner 
may be made, suspended or revoked only if the majority of the whole 
Council vote to do so.
(2)  Council may not dismiss the commissioner except
	(a)	for cause, or
	(b)	on reasonable notice, on payment of compensation instead of 
reasonable notice or pursuant to the terms of an employment 
contract.
Clerk
150(1)  The clerk must ensure that
	(a)	all minutes of Council meetings are recorded, without note or 
comment,
	(b)	the names of the members of Council present at a Council 
meeting 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 City are kept safe,
	(e)	the corporate seal of the City is kept in the custody of the 
clerk,
	(f)	Council is advised in writing of its legislative responsibilities 
under this Charter and all other enactments,
	(g)	the Ministers are sent any statements, reports or other 
information in respect of the City that the Ministers may 
require pursuant to this Charter or another enactment,
	(h)	agendas are prepared and distributed as directed by Council,
	(i)	public notice is given when required by this Charter or by 
another enactment, and
	(j)	the official correspondence of Council is carried out in 
accordance with Council's directions.
(2)  Subsection (1)(a), (b), (c), (d), (f), (h) and (j) apply to the clerk in 
respect of Council committees that are carrying out powers, duties or 
functions delegated to them by Council.
Treasurer
151(1)  The treasurer must ensure the revenues of the City are 
collected and controlled and receipts are issued in the manner directed 
by Council.
(2)  The treasurer must ensure that all money belonging to or held by 
the City is deposited in a bank, credit union, loan corporation, treasury 
branch or trust corporation designated by Council.
(3)  The treasurer must ensure that the accounts for authorized 
expenditures referred to in section 192 are paid.
(4)  The treasurer must ensure that accurate records and accounts are 
kept of the financial affairs of the City, including the things on which 
the City's debt limit is based and the things included in the definition 
of debt for the City.
(5)  The treasurer must ensure that the actual revenues and 
expenditures of the City compared with the estimates in the operating 
or capital budget approved by Council are reported to Council as often 
as Council directs.
(6)  The treasurer must ensure that money invested by the City is 
invested in accordance with section 213.
(7)  The treasurer must perform faithfully all other duties imposed on 
the treasurer by this Charter and generally carry out any instructions 
that may be issued to the treasurer by Council.
Member of Council not eligible
152   No member of Council is eligible to be appointed as an 
employee of the City or of any committee, business improvement 
district or controlled corporation of the City.
Oath of office
153   Every commissioner, clerk, treasurer and assessor, and every 
other employee of the City who by the terms of the appointment to the 
office is required to do so by Council, must, before assuming the 
office, take the official oath prescribed by the Oaths of Office Act 
(Alberta).
Bonding
154(1)  Council must annually obtain a fidelity bond, or equivalent 
insurance, in an amount Council considers appropriate.
(2)  The fidelity bond or equivalent insurance must cover
	(a)	the commissioner,
	(b)	designated officers, and
	(c)	other employees of the City
while carrying out duties relating to money or security belonging to or 
held by the City.
City documents
155(1)  Minutes of Council meetings must be signed by
	(a)	the person presiding at the meeting, and
	(b)	the clerk.
(2)  If 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)	the clerk.
(3)  Bylaws must be signed by the Mayor and the clerk.
(4)  Agreements and cheques and other negotiable instruments must be 
signed by a person or persons designated by Council.
(5)  A signature may be printed, lithographed or otherwise reproduced 
if so authorized by Council.
Preservation of public documents
156(1)  Council may pass a bylaw respecting the retention and 
destruction of records and documents of the City.
(2)  A bylaw under subsection (1) must provide that if an individual's 
personal information is used by the City to make a decision that 
directly affects the individual, the City 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 the information.
(3)  Notwithstanding subsections (1) and (2), the following documents 
must be preserved permanently:
	(a)	bylaws, other than repealed bylaws, and minutes;
	(b)	annual financial statements;
	(c)	tax and assessment rolls;
	(d)	cemetery records.
(4)  Council may authorize the destruction of the originals of the 
documents referred to in subsection (3) if the originals have been 
recorded on microfiche or on another system that enables copies of the 
originals to be made.
(5)  Compliance with this section is deemed to constitute compliance 
with Part X of The Planning and Development Act, 2007 
(Saskatchewan).
Inspection of City documents
157(1)  Any person is entitled at any time during regular business 
hours to inspect and obtain copies of
	(a)	any contract approved by Council, any bylaw or resolution 
and any account paid by Council relating to the City,
	(b)	the statements maintained by the clerk in accordance with 
section 132,
	(c)	the City's financial information returns prepared in 
accordance with section 221 and auditor's reports prepared in 
accordance with section 225 or 226, 
	(d)	any report of any consultant engaged by the City, of any 
employee of the City or of any committee or other body 
established by Council pursuant to section 85(a), after the 
report has been submitted to Council, except any opinion or 
report of a lawyer,
	(e)	the minutes of Council meetings after they have been 
approved by Council, and
	(f)	any other reports and records authorized by Council to be 
inspected.
(2)  Within a reasonable time after receiving a request, the clerk must 
furnish the copies requested on payment of the fee fixed by Council.
(3)  For the purposes of subsection (2), the fee set by Council must not 
exceed the reasonable costs incurred by the City in furnishing the 
copies.
Evidence of City document
158(1)  A copy of any book, record, document or account certified 
under the hand of the clerk and under the seal of the City is admissible 
in evidence as proof of its contents without any further or other proof.
(2)  If this Charter or another enactment requires the approval of a 
bylaw by a member of the Executive Council of Alberta or 
Saskatchewan, a certificate of the clerk, signed by the clerk and under 
the seal of the City, specifying the bylaw and stating, by the name of 
office, the member who approved the bylaw and the date of the 
approval is, in the absence of evidence to the contrary, unless this 
Charter or another enactment provides otherwise, proof that the bylaw 
has been so approved.
(3)  The clerk must provide a copy of a bylaw or resolution 
authenticated in accordance with subsection (2) on the request of any 
person and on payment of the fee fixed by Council.
Part 7 
Public Participation and Public Notice
Requirements for advertising
159(1)  The requirements of this section apply when this Charter or 
another enactment requires a bylaw, resolution, meeting, public 
hearing or any other thing to be advertised by the City, unless this 
Charter or another enactment specifies otherwise.
(2)  Notice of the bylaw, resolution, meeting, public hearing or other 
thing must be
	(a)	published at least once a week for 2 consecutive weeks in at 
least one newspaper or other publication circulating in the 
area to which the proposed bylaw, resolution or other thing 
relates, or in which the meeting or hearing is to be held, or
	(b)	mailed or delivered to every residence in the area to which 
the proposed bylaw, resolution or other thing relates, or in 
which the meeting or hearing is to be held.
(3)  A notice of a proposed bylaw must be advertised under subsection 
(2) before second reading of the bylaw.
(4)  A notice of a proposed resolution must be advertised under 
subsection (2) before second reading of the resolution.
(5)  A notice of a meeting, public hearing or other thing must be 
advertised under subsection (2) at least 5 days before the meeting, 
public hearing or thing occurs.
(6)  A notice must contain
	(a)	a statement of the general purpose of the proposed bylaw, 
resolution, meeting, public hearing or other thing,
	(b)	the address where a copy of the proposed bylaw, resolution 
or other thing and any document relating to it or to the 
meeting or public hearing may be inspected,
	(c)	in the case of a bylaw or resolution, an outline of the 
procedure to be followed by anyone wishing to file a petition 
in respect of it, and
	(d)	in the case of a meeting or public hearing, the date, time and 
place where it will be held.
(7)  A certificate of an officer certifying that something has been 
advertised in accordance with this section is proof, in the absence of 
evidence to the contrary, of the matters set out in the certificate.
(8)  The certificate is admissible in evidence without proof of the 
appointment or signature of the person who signed the certificate.
(9)  Compliance with this section by the City is deemed sufficient to 
meet the notice requirements of Part X of The Planning and 
Development Act, 2007 (Saskatchewan).
Rules for petitions
160   Sections 161 to 166 apply to all petitions to Council under this 
Charter or another enactment or a bylaw, except to the extent that this 
Charter or another enactment provides otherwise.
Petition sufficiency requirements
161   A petition is sufficient if it meets the requirements of sections 
162 to 166.
Who can petition
162   Unless otherwise provided in this Charter or another enactment, 
only electors of the City are eligible to be petitioners.
Number of petitioners
163(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 in the provisions of this Charter or another enactment, the petition, 
to be sufficient, must be signed by electors of the City equal in number 
to at least 10% of the population of the City.
Other requirements for a petition
164(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 City may direct any inquiries about the petition to the 
representative.
Counting petitioners
165(1)  A petition must be filed with the clerk and the clerk is 
responsible for determining if the petition is sufficient.
(2)  No name may be added to or removed from a petition after the 
petition has been filed with the clerk.
(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 clerk.
(4)  If 5000 or more petitioners are necessary to make a petition 
sufficient, the clerk 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.
Report on sufficiency of petition
166(1)  Within 30 days after the date on which a petition is filed, the 
clerk must make a declaration to Council as to whether the petition is 
sufficient or not, and the clerk's determination is final.
(2)  If a petition is not sufficient, neither Council nor the Ministers are 
required to take any notice of it.
Meeting with the public
167   If Council calls a meeting with the public, notice of the meeting 
must be advertised and everyone is entitled to attend the meeting.
Improper conduct
168   The person chairing a meeting with the public may expel a 
person from the meeting for improper conduct.
Petition for meeting
169   A petition requesting that Council call a meeting with the public 
is sufficient if the petition is signed by electors of the City equal in 
number to at least 5% of the population of the City.
Meeting if sufficient petition
170   If Council receives a sufficient petition requesting that Council 
call a meeting with the public, Council must call a meeting with the 
public to discuss the matters stated in the petition and the meeting must 
be held within 30 days after the clerk declares the petition to be 
sufficient.
Public hearings
171(1)  When this Charter 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)  Council may, by bylaw, establish procedures for public hearings. 
(4)  In the public hearing, Council
	(a)	must hear any person or group of persons, or a person 
representing them, who claims to be affected by the proposed 
bylaw or resolution and who has complied with the 
procedures outlined by Council, and
	(b)	may hear any other person who wishes to make 
representations and whom 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, 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 meeting of Council during which a public 
hearing is held must record the public hearing to the extent directed by 
Council. 
Petitions for vote of electors - advertised bylaws and resolutions
172(1)  After a bylaw or resolution that is required to be advertised 
under this Charter or another enactment has been advertised, other than 
a bylaw or resolution referred to in subsection (10), 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 in respect of each advertised 
bylaw or resolution even if 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 bylaw 
required to be advertised under Part 8 is not sufficient unless it is filed 
with the clerk 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 bylaw 
or resolution required to be advertised by a provision of this Charter, 
other than a provision of Part 8, or another enactment is not sufficient 
unless it is filed with the clerk within 60 days after the last date on 
which the proposed bylaw is advertised. 
(5)  If a sufficient petition is received under this section, 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 clerk declares the petition to be sufficient.
(6)  If a vote of the electors approves the proposed bylaw or resolution, 
Council must proceed to pass it. 
(7)  If a vote of the electors does not approve the proposed bylaw, 
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, Council may pass the 
proposed bylaw or resolution.
(10)  This section does not apply in respect of the following:
	(a)	a bylaw under section 21;
	(b)	a bylaw or resolution under Part 17 of the Municipal 
Government Act (Alberta) as that Part applies to the City 
pursuant to section 7(2);
	(c)	a bylaw or resolution under a provision of Part III, VII, VIII 
or IX of The Planning and Development Act, 2007 
(Saskatchewan) respecting subdivision or replotting in the 
part of the City located in Saskatchewan.
Petitions for vote of electors - new bylaws
173(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 Council under this Charter or 
another enactment. 
(2)  A petition has no effect if it requests that a bylaw or resolution be 
made, amended or repealed under
	(a)	Part 8, 9 or 10,
	(b)	Part 17 of the Municipal Government Act (Alberta) as that 
Part applies to the City pursuant to section 7(2), or
	(c)	Part III, VII, VIII or IX of The Planning and Development 
Act, 2007 (Saskatchewan).
Council's duty on receiving certain petitions
174(1)  Except to the extent provided for in section 175, this section 
does not apply to a petition under section 173 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 173 requesting an amendment or repeal of 
a bylaw or resolution is not sufficient unless it is filed with the clerk 
within 60 days after the day on which that bylaw or resolution was 
passed. 
(3)  Within 30 days after the day on which the clerk declares a petition 
submitted under section 173 to be sufficient, Council must give first 
reading to a bylaw dealing with the subject-matter of the petition and 
any related matters Council considers necessary. 
(4)  If the bylaw is not required to be advertised under this Charter or 
another enactment, Council must
	(a)	pass the bylaw within 30 days after the bylaw receives first 
reading, 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 Charter or 
another enactment, Council must
	(a)	ensure that the bylaw is advertised, 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.
(6)  If the bylaw is advertised and a sufficient petition is not received 
under section 172, Council must
	(a)	pass the bylaw within 30 days after the applicable time 
period under section 172(3) or (4), or
	(b)	fix a date that is within 90 days after the applicable time 
period under section 172(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 172, 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 clerk 
declares the petition to be sufficient.
Petitions respecting public vote bylaws
175(1)  In this section, "public vote bylaw" means a bylaw that 
Council is required to pass as a result of a vote of the electors.
(2)  A petition under section 173 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 Council receives a sufficient petition under section 173 
requesting an amendment or repeal of a public vote bylaw within 3 
years after the date that the public vote bylaw was passed, Council 
must, within 30 days after the day on which the clerk declares the 
petition to be sufficient,
	(a)	give first reading to a bylaw dealing with the subject-matter 
of the petition and any related matters 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 173 
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 174(3), (5), (6) and (7) apply.
(5)  If Council receives a sufficient petition under section 173 
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 174(3) to (7) apply.
Result of a vote on a question
176(1)  If a majority of electors voting on a bylaw under section 174 
or 175 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.
Vote of the electors - general provisions
177(1)  Council may provide for the submission of a question to be 
voted on by the electors on any matter over which the City has 
jurisdiction. 
(2)  A vote of the electors under subsection (1) does not bind Council.
The Local Government Election Act (Saskatchewan)
178   A vote of the electors under this Part must be conducted in 
accordance with The Local Government Election Act (Saskatchewan).
Delaying votes
179(1)  If a petition for a vote of the electors is filed with the clerk 
within 12 months before a general election and a vote of electors is to 
be conducted because of the petition, 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.
One-year moratorium on similar subject-matter
180   If a vote of the electors is conducted on a bylaw or resolution, 
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.
Court application
181(1)  If Council is of the opinion that
	(a)	a change in the wording of the bylaw petitioned for would 
more clearly express the intent of the petitioner,
	(b)	2 or more petitions received are in conflict, or
	(c)	for any reason, the direction of a court is required,
Council may apply to the Court for direction.
(2)  The application to the Court must be made within 30 days after the 
day on which the clerk declares the petition to be sufficient.
(3)  The application must be served on the person named in the petition 
as the representative of the petitioners.
(4)  The Court may make any order that it considers appropriate, and 
any order made by the Court governs the vote.
Amendment or repeal of bylaw or resolution
182(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)	3 years have passed from the date that the bylaw or 
resolution was passed and the proposed amendment or repeal 
is advertised,
	(c)	10 years have passed from the date that the bylaw or 
resolution was passed, or
	(d)	amendment or repeal is necessary to avert an imminent 
danger to the health or safety of the residents of the City.
(2)  Notwithstanding subsection (1), 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.
Part 8 
Financial Administration
Budgets
Definitions
183   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 exceeding 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 194;
	(c)	"capital property" means tangible capital assets determined 
in accordance with generally accepted accounting principles 
for municipal government as recommended from time to time 
by the Public Sector Accounting Board of the Canadian 
Institute of Chartered Accountants;
	(d)	"controlled corporation" means a corporation controlled by 
the City or by the City and one or more other municipalities;
	(e)	"debt limit" means the debt limit set out in the Regulation 
referred to in section 185;
	(f)	"non-profit organization" means
	(i)	a society, credit union or co-operative established under 
a law of Canada, Alberta or Saskatchewan,
	(ii)	a corporation that is prohibited from paying dividends 
to its members and distributing the assets to its members 
on a winding-up, or
	(iii)	any other entity established under a law of Canada,  
Alberta or Saskatchewan for a purpose other than to 
make a profit.
Financial year
184   The financial year of the City commences on the first day of 
January and ends on the 31st day of December.
Regulation respecting debt limit
185(1)  The Debt Limit Regulation (AR 255/2000) made under the 
Municipal Government Act (Alberta) is incorporated into this Charter.
(2)  For the purposes of subsection (1), references in the Regulation 
referred to in that subsection are to be interpreted as follows:
	(a)	a reference to "definitions in section 1 and 241 of the Act" is 
to be interpreted as a reference to definitions in sections 1 
and 183 of this Charter;
	(b)	a reference to a municipality, except in section 2(2)(a) and 
(b) of the Regulation, is to be interpreted as a reference to the 
City.
Adoption of operating budget
186(1)  Council must adopt an operating budget for each financial 
year. 
(2)  Council may adopt an interim operating budget for part of a 
financial year. 
(3)  An interim operating budget for a part of a financial year ceases to 
have any effect when the operating budget for that financial year is 
adopted.
Contents of operating budget
187(1)  An operating budget must include the estimated amount of 
each of the following expenditures and transfers: 
	(a)	the amount needed to provide for 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 amounts that the City is, 
under an enactment, required to raise by levying taxes, or 
other amounts that the City is required to pay;
	(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 26;
	(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 188.
(2)  An operating budget must include the estimated amount of each of 
the following sources of revenue and transfers:
	(a)	taxes;
	(b)	grants;
	(c)	transfers from the City's accumulated surplus funds or 
reserves;
	(d)	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).
Deficiency
188(1)  If the total revenues and transfers of the City in any year are 
less than the total expenditures and transfers of the City for the same 
period, the operating budget for the City for the year following must 
include an expenditure to cover the deficiency.
(2)  If the City has a deficiency referred to in subsection (1), the City 
may, with the approval of the Alberta Minister, spread the 
expenditures to cover the deficiency over more than one financial year.
(3)  If the Alberta Minister considers it to be necessary, the Minister 
may establish the budget for the City if the City has a deficiency 
referred to in subsection (1) for a financial year and the budget
	(a)	is for all purposes the City's budget for that financial year, 
and
	(b)	may not be amended or replaced by Council.
Adoption of capital budget
189   Council must adopt a capital budget for each financial year.
Contents of capital budget
190   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.
Tax bylaws
191   The City may not pass a property tax bylaw or business tax rate 
bylaw in respect of a year unless the operating and capital budgets for 
that year have been adopted by Council or established by the Alberta 
Minister under section 188.
Expenditure of money
192(1)  The City may make an expenditure only if the expenditure is
	(a)	included in an operating budget, interim operating budget or 
capital budget or otherwise authorized by Council,
	(b)	for an emergency, or
	(c)	legally required to be paid.
(2)  Council must establish procedures to authorize and verify 
expenditures that are not included in a budget. 
(3)  If the Alberta Minister establishes a budget for the City under 
section 188, the City must not make an expenditure that is not included 
in the budget unless the expenditure is 
	(a)	authorized by the Alberta Minister,
	(b)	for an emergency, or
	(c)	legally required to be paid.
Civil liability of councillors
193(1)  A councillor who
	(a)	makes an expenditure that is not authorized under section 
192,
	(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 City for the expenditure or amount spent.
(2)  A councillor is not liable under subsection (1)(b) if spending the 
money is allowed under section 196.
(3)  If more than one councillor is liable to the City under this section 
in respect of a particular expenditure or vote, the councillors are jointly 
and severally liable to the City for the expenditure or amount spent.
(4)  The liability may be enforced by action by 
	(a)	the City,
	(b)	an elector or taxpayer of the City, or
	(c)	a person who holds a security under a borrowing made by the 
City.
Borrowing bylaw
194(1)  The City may make a borrowing only 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, and
	(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.
Debt limit
195(1)  The City may not make a borrowing if the borrowing will 
cause the City to exceed its debt limit, unless the borrowing is 
approved by the Alberta Minister.
(2)  The City may not lend money or guarantee the repayment of a loan 
if making the loan or guarantee would cause the City to exceed its debt 
limit, unless the loan or guarantee is approved by the Alberta Minister.
Use of borrowed money
196(1)  Money obtained by the City under a borrowing must be used 
for the purpose for which it is borrowed.
(2)  Money obtained by the City 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.
Capital property
197   The City may not 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.
Exemption from borrowing conditions
198   The Alberta Minister may exempt the City from any requirement 
in sections 199 to 206 in respect of a particular borrowing.
Operating expenditures
199(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 City 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.
Capital property - short-term borrowing
200(1)  This section applies to a borrowing made for the purpose of 
financing a capital property if the term of the borrowing is 5 years or 
less.
(2)  The expenditure for the capital property must be included in a 
budget.
(3)  A borrowing bylaw that authorizes the borrowing does not have to 
be advertised.
Capital property - long-term borrowing
201(1)  This section applies to a borrowing made for the purpose of 
financing a capital property if the term of the borrowing exceeds 5 
years.
(2)  This section does not apply to a borrowing referred to in section 
206.
(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.
Capital property - interim financing
202(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 201.
(2)  The term of the borrowing must not exceed 5 years.
(3)  The amount borrowed must not exceed
	(a)	the amount of the expenditures in the budget for that and 
previous financial 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 200 does not apply to a borrowing referred to in subsection 
(1).
Special works
203   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.
Refinancing
204   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.
Services or activities that are funded by agreement
205(1)  This section applies to a borrowing made for the purpose of 
financing a service or activity that the City will provide under an 
agreement 
	(a)	between the City and another local authority or the Crown or 
an agent of the Crown, and
	(b)	that provides that the City 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 City 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 City.
(4)  A borrowing bylaw that authorizes the borrowing does not have to 
be advertised.
(5)  Payments received by the City under the agreement must be 
applied first to reducing the amount borrowed.
(6)  Sections 200 to 201 do not apply to a borrowing referred to in 
subsection (1).
Local improvements
206(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 City 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 City will 
contribute referred to in subsection (2), the amount does not include 
any financial assistance the City receives for the local improvement 
from a government, government agency, corporation or individual.
Financial assistance
207(1)  If a company or society has been incorporated for the purpose 
of promoting, managing or conducting any provincial, interprovincial, 
national or international sports or athletic event within the City and the 
company or society is one
	(a)	that is not formed for the purpose of gain and is prohibited 
from paying any dividends to its members or from 
distributing its property among its members, and
	(b)	whose memorandum of association or application for 
incorporation provides that on completion of the event for 
which it was formed, any surplus that it has made together 
with all assets remaining after paying its liabilities must be 
turned over to the City to be used for sports, athletic or 
recreational purposes or that has entered into an agreement 
with the City to a like effect,
Council may pass a bylaw for the purpose of providing assistance to 
that company or society.
(2)  Council may grant assistance to a company or society under 
subsection (1) by
	(a)	becoming a member of the company or society,
	(b)	making payment out of any funds of the City for the purpose 
of meeting capital or operating costs either by way of grant 
or on such terms as to repayment and with such security as 
may be agreed on,
	(c)	conveying, leasing or otherwise disposing of land to the 
company or society by grant or gift or for such consideration 
as may be agreed on,
	(d)	making any facilities owned by the City available to the 
company or society without charge or on such terms as may 
be agreed on,
	(e)	guaranteeing the liabilities of the company or society and 
agreeing to assume any deficits of the company, or
	(f)	exempting the company or society from taxation.
(3)  A bylaw under subsection (1) must be advertised.
Types of aid
208(1)  Council may, in its discretion, grant aid
	(a)	for the erection, maintenance or operation of any facility that 
is to be operated or is being operated for the purpose of 
health, welfare, public entertainment, recreation or culture, 
whether it is located in the City or not,
	(b)	to any recognized organization, association, society, or 
institution or an agency of any of them, whether or not 
located in the City, or
	(c)	to sufferers from any calamity in any locality in Canada,
and may impose terms and conditions in respect of the aid.
(2)  Money payable as a grant under the authority of this Charter is 
exempt from attachment.
(3)  The limitations contained in this section do not apply to a grant 
that Council is required or empowered to make under an enactment.
Loans and guarantees
209(1)  The City may lend money or guarantee the repayment of a 
loan only if
	(a)	the loan or guarantee is made under subsection (2),
	(b)	the loan is made to one of the City's controlled corporations, 
or
	(c)	the guarantee is made in respect of a loan between a lender 
and one of the City's controlled corporations.
(2)  The City 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 Council considers that the money loaned or the money obtained 
under the loan that is guaranteed will be used for a purpose that will 
benefit the City.
Loan bylaws
210(1)  The City may lend money to a non-profit organization or one 
of its controlled corporations only 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 authorizing the loan must be advertised.
Guarantee bylaw
211(1)  The City may guarantee the repayment of a loan between a 
lender and a non-profit organization or one of its controlled 
corporations only 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 
to be calculated, the term and the terms of repayment of the 
loan, and
	(c)	the source or sources of the money to be used to pay the 
principal and interest owing under the loan if the City is 
required to do so under the guarantee.
(3)  The bylaw authorizing the guarantee must be advertised.
Debt limit
212   The City must not lend money or guarantee the repayment of a 
loan referred to in section 209 if making the loan or guarantee will 
cause the City to exceed its debt limit, unless the making of the loan or 
guarantee is approved by the Alberta Minister.
Investments
213(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)  The City may invest its money only in the following:
	(a)	securities issued or guaranteed by
	(i)	the Crown in right of Canada or an agent of that Crown, 
or
	(ii)	the Crown in right of a province or territory of Canada 
or an agent of that Crown;
	(b)	securities of a municipality, a school division or school 
district, a hospital district or health region under the Regional 
Health Authorities Act (Alberta) or a regional health 
authority under The Regional Health Services Act 
(Saskatchewan);
	(c)	securities that are issued or guaranteed by a bank, credit 
union, treasury branch or trust corporation;
	(d)	units in pooled funds of any or all investments referred to 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 
(Alberta) or The Business Corporations Act (Saskatchewan) 
if the investment is approved by the Alberta Minister.
(3)  The approval of the Alberta Minister under subsection (2)(e) may 
contain conditions and the City may not acquire shares of a corporation 
under subsection (2)(e) if the acquisition would allow the City to 
control the corporation.
(4)  In addition to the investments referred to in subsection (2), the 
Alberta Minister may, by order, allow the City to invest its money in 
other investments specified in the order.
(5)  Nothing in this section prevents the City from acquiring a share or 
membership in a non-profit organization.
Purchasing policy
214(1)  Council must establish a purchasing policy setting out the 
manner in which the City is authorized to make purchases.
(2)  The City may make purchases only in the manner authorized by 
the purchasing policy unless Council authorizes a departure from that 
policy.
City's accounts
215   Only the treasurer or a person authorized by bylaw may open or 
close the accounts that hold the money of the City.
Seal and signature
216   After a legal instrument issued under a borrowing has been 
signed and sealed by the City, 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.
Validity of borrowings, financial assistance, loans and guarantees
217(1)  A borrowing made by the City, financial assistance provided 
by the City under sections 207 and 208 and a loan or guarantee of a 
loan made by the City under section 209 and any legal instrument 
issued under the borrowing, providing of financial assistance or loan or 
guarantee are valid and binding on the City and are not open to 
question in any court if the borrowing is authorized by a borrowing 
bylaw or the providing of financial assistance or loan or guarantee is 
authorized by bylaw.
(2)  A borrowing bylaw, a bylaw authorizing the providing of financial 
assistance 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 to have the bylaw 
declared invalid within 30 days after the bylaw was passed, 
or
	(b)	an application has been made to the Court to have the bylaw 
declared invalid within 30 days after the bylaw was passed 
and, on the final disposition of the application and any 
appeal, the application is dismissed.
Application of money borrowed
218   A person lending money to the City under a borrowing does not 
have to verify that the money is applied to the purpose for which it is 
borrowed.
Civil liability of councillor
219(1)  When the City makes a borrowing, provides financial 
assistance or guarantees the repayment of a loan that causes the City to 
exceed its debt limit, a councillor who voted for the bylaw authorizing 
the borrowing, financial assistance or guarantee is liable to the City for 
the amount borrowed, provided or guaranteed, unless the borrowing, 
financial assistance or guarantee has been approved by the Alberta 
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 City for the 
amount borrowed, provided or guaranteed under the bylaw.
(3)  The liability may be enforced by action by 
	(a)	the City,
	(b)	an elector or taxpayer of the City, or
	(c)	a person who holds a security under a borrowing made by the 
City.
Annual financial statements
220(1)  The City must prepare annual financial statements of the City 
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 order of the 
Alberta Minister.
(2)  The City's financial statements must include
	(a)	the City's debt limit, and
	(b)	the amount of the City's debt as defined in the Regulation 
referred to in section 185.
(3)  The City 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 Council considers appropriate by May 1 of 
the year following the year for which the financial statements have 
been prepared.
Financial information return
221(1)  The City must prepare a financial information return 
respecting the financial affairs of the City for the immediately 
preceding financial year.
(2)  The Alberta Minister may establish requirements respecting the 
financial information return, including requirements respecting the 
accounting principles and standards to be used in preparing the return.
Returns and reports to Minister
222   The City 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 Ministers by May 1 of the year following the year for which the 
financial information return and statements have been prepared.
Financial statements for controlled corporations
223   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.
Auditors
224(1)  Council must appoint one or more auditors for the City.
(2)  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)  Council may not appoint a councillor, an employee of the City or 
an employee of one of its controlled corporations to be an auditor.
Auditor's reports
225(1)  The auditor for the City must report to Council on the annual 
financial statements and financial information return of the City.
(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 Alberta 
Minister by regulation under the Municipal Government Act 
(Alberta).
(3)  The auditor must separately report to Council any improper or 
unauthorized transaction or non-compliance with this Charter or 
another enactment or a bylaw that is noted during the course of an 
audit.
(4)  Council, the Alberta Minister, the Saskatchewan Minister or both 
Ministers may require any further examination and report from the 
auditor.
Appointment of auditor
226(1)  The Alberta Minister or the Saskatchewan Minister may, by 
order, or both Ministers may by complementary ministerial orders, 
appoint one or more auditors to audit the books and accounts of the 
City if, in the opinion of the Minister or Ministers, the audit is needed 
or
	(a)	on the request of Council,
	(b)	on the request of not fewer than 1/3 of the councillors on 
Council, or
	(c)	on receiving a sufficient petition from the electors of the City 
requesting the appointment of an auditor.
(2)  The City is liable to the Minister or Ministers for the costs of the 
audit as determined by the Minister or Ministers.
(3)  The auditor must submit the auditor's report to the Minister or 
Ministers and to Council.
Access to information by auditors
227(1)  An auditor appointed under section 224 or 226 is at all 
reasonable times and for any purpose related to an audit entitled to 
access to
	(a)	the records of the City, and
	(b)	data processing equipment owned or leased by the City.
(2)  A councillor, commissioner, designated officer, employee or agent 
of, or a consultant to, the City 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.
Part 9 
Assessment of Property
Interpretation
228(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 251;
	(b)	"assessed property" means property in respect of which an 
assessment has been prepared or adopted;
	(c)	"assessment" means a value of property determined in 
accordance with this Part and the Matters Relating to 
Assessment and Taxation Regulation;
	(d)	"assessment review board" means an assessment review 
board established by Council under section 410;
	(e)	"assessor" means a person who has the qualifications set out 
in section 231 and
	(i)	is designated by the Alberta Minister to carry out the 
duties and responsibilities of an assessor under this 
Charter, or
	(ii)	is appointed under section 147(3)(a) to carry out the 
duties and responsibilities of an assessor under this 
Charter,
		and includes any person to whom those duties and 
responsibilities are delegated by the person referred to in 
subclause (i) or (ii);
	(f)	"Community Organization Property Tax Exemption 
Regulation" means the Community Organization Property 
Tax Exemption Regulation (AR 281/98) made under the 
Municipal Government Act (Alberta);
	(g)	"Crown", except where the context requires otherwise, 
means the Crown in right of Alberta or Saskatchewan and,
	(i)	when used in respect of Alberta, includes a Provincial 
agency as defined in the Financial Administration Act 
(Alberta),
	(ii)	when used in respect of Saskatchewan, includes a public 
agency as defined in The Financial Administration Act, 
1993 (Saskatchewan), and
	(iii)	includes an agent of the Crown in right of Alberta or 
Saskatchewan, as the case may be; 
	(h)	"designated manufactured home" means a manufactured 
home, mobile home, modular home or travel trailer;
	(i)	"electric power system" means a system intended for or used 
in the generation, transmission, distribution or sale of 
electricity;
	(j)	"farm building" means any improvement other than a 
residence, to the extent it is used for farming operations;
	(k)	"farming operations" means the raising, production and sale 
of agricultural products and includes
	(i)	horticulture, aviculture, apiculture and aquaculture,
	(ii)	the production of livestock, and
	(iii)	the planting, growing and sale of sod;
	(l)	"improvement" means
	(i)	a structure,
	(ii)	any thing attached or secured to a structure, that would 
be transferred without special mention by a transfer or 
sale of the structure,
	(iii)	a designated manufactured home, and
	(iv)	machinery and equipment;
	(m)	"licensee" means a person who has a licence for a designated 
manufactured home pursuant to section 246;
	(n)		"linear property" means
	(i)	either
	(A)	electric power systems, including structures, 
installations, materials, devices, fittings, apparatus, 
appliances and machinery and equipment, owned 
or operated by a person whose rates are controlled 
or set by the Public Utilities Board of Alberta, the 
City or another municipality or under the Small 
Power Research and Development Act (Alberta), 
but not including land or buildings, or
	(B)	similar systems in Saskatchewan that, if located in 
Alberta, would have the rates controlled or set in 
accordance with this subclause,
	(ii)	street lighting systems, including structures, 
installations, fittings and equipment used to supply 
light, but not including land or buildings,
	(iii)	telecommunications systems, including
	(A)	cables, amplifiers, antennas and drop lines, and
	(B)	structures, installations, materials, devices, fittings, 
apparatus, appliances and machinery and 
equipment,
		intended for or used in the communication systems of 
cable distribution undertakings and telecommunication 
carriers that are subject to the regulatory authority of the 
Canadian Radio-television and Telecommunications 
Commission or any successor of the Commission, but 
not including
	(C)	cables, structures, amplifiers, antennas or drop 
lines installed in and owned by the owner of a 
building to which telecommunications services are 
being supplied, or
	(D)	land or buildings,
			and
	(iv)	pipelines, including
	(A)	any continuous string of pipe, including loops, 
by-passes, cleanouts, distribution meters, 
distribution regulators, remote telemetry units, 
valves, fittings and improvements used for the 
protection of pipelines intended for or used in 
gathering, distributing or transporting gas, oil, 
coal, salt, brine, wood or any combination, product 
or by-product of any of them, whether the string of 
pipe is used or not,
	(B)	any pipe for the conveyance or disposal of water, 
steam, salt water, glycol, gas or any other 
substance intended for or used in the production of 
gas or oil, or both,
	(C)	any pipe in a well intended for or used in
	(I)	obtaining oil or gas, or both, or any other 
mineral,
	(II)	injecting or disposing of water, steam, salt 
water, glycol, gas or any other substance to 
an underground formation,
	(III)	supplying water for injection to an 
underground formation, or
	(IV)	monitoring or observing performance of a 
pool, an 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 referred to 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 referred to in 
paragraph (C) if it is by way of a lease, licence or 
permit from the Crown in right of Alberta or 
Saskatchewan, and
	(F)	the legal interest in any land other than that 
referred to in paragraph (E) that forms the site of 
wells used for any of the purposes referred to in 
paragraph (C), if the City has prepared assessments 
in accordance with this Part that are to be used for 
the purpose of taxation in 1996 or a subsequent 
year,
		but not including
	(G)	the inlet valve or outlet valve or any installations, 
materials, devices, fittings, apparatus, appliances, 
machinery or equipment between those valves in
	(I)	any processing, refining, manufacturing, 
marketing, transmission line pumping, 
heating, treating, separating or storage 
facilities, or
	(II)	a regulating or metering station,
				or
	(H)	land or buildings;
	(o)	"machinery and equipment" means materials, devices, 
fittings, installations, appliances, apparatus and tanks other 
than tanks used exclusively for storage, including supporting 
foundations and footings and any other thing prescribed by 
the Alberta Minister that forms an integral part of an 
operational unit intended for or used in
	(i)	manufacturing,
	(ii)	processing,
	(iii)	the production or transmission by pipeline of natural 
resources or products or by-products of that production, 
but not including pipeline that fits within the definition 
of linear property in clause (n)(iv),
	(iv)	the excavation or transportation of coal or oil sands as 
defined in clause (v),
	(v)	a telecommunications system, or
	(vi)	an electric power system,
		whether or not the materials, devices, fittings, installations, 
appliances, apparatus, tanks, foundations, footings or other 
things are affixed to land in such a manner that they would be 
transferred without special mention by a transfer or sale of 
the land;
	(p)	"manufactured home" means any structure, whether 
ordinarily equipped with wheels or not, that is manufactured 
to meet or exceed the Canadian Standards Association 
standard CSA Z240 and that is used as a residence or for any 
other purpose;
	(q)	"manufactured home community" means a parcel of land that
	(i)	is designated in the land use bylaw of the City as a 
manufactured home community, and
	(ii)	includes at least 3 designated manufactured home sites 
that are rented or available for rent;
	(r)	"Matters Relating to Assessment Complaints Regulation" 
means the Matters Relating to Assessment Complaints 
Regulation (AR 310/2009) made under the Municipal 
Government Act (Alberta);
	(s)	"Matters Relating to Assessment and Taxation Regulation" 
means the Matters Relating to Assessment and Taxation 
Regulation (AR 220/2004) made under the Municipal 
Government Act (Alberta);
	(t)	"mobile home" means a structure that is designed to be 
towed or carried from place to place and that is used as a 
residence or for any other purpose, but that does not meet the 
Canadian Standards Association standard CSA Z240;
	(u)	"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;
	(v)	"oil sands" means
	(i)	sands and other rock materials containing crude 
bitumen,
	(ii)	the crude bitumen contained in those sands and other 
rock materials, and
	(iii)	any other mineral substances, other than natural gas, in 
association with that crude bitumen or those sands and 
other rock materials referred to in subclauses (i) and (ii);
	(w)	"operator", in respect of linear property, means,
	(i)	for linear property referred to in clause (n)(iv),
	(A)	the licensee or licence holder within the meaning 
of the Pipeline Act (Alberta) or The Pipelines Act, 
1998 (Saskatchewan),
	(B)	the licensee, as defined in the Oil and Gas 
Conservation Act (Alberta) or The Oil and Gas 
Conservation Act (Saskatchewan), or
	(C)	the person who for assessment purposes has 
applied in writing to and been approved by the 
Alberta Minister as the operator,
		or, where paragraphs (A), (B) and (C) do not apply, the 
owner, and
	(ii)	for other linear property,
	(A)	the owner, or
	(B)	the person who for assessment purposes has 
applied in writing to and been approved by the 
Alberta Minister as the operator;
	(x)	"owner", in respect of a designated manufactured home, 
means the owner of the designated manufactured home and 
includes, for the purposes of section 246 only, a person in 
lawful possession of it;
	(y)	"property" means
	(i)	a parcel of land,
	(ii)	an improvement, or
	(iii)	a parcel of land and the improvements to it;
	(z)	"railway" means roadway and superstructure;
	(aa)	"regional airports authority" means a regional airports 
authority created under the Regional Airports Authorities Act 
(Alberta);
	(bb)	"roadway" means the continuous strip of land owned or 
occupied by a person as a right of way for trains, leading 
from place to place in Alberta or Saskatchewan, but not 
including
	(i)	land that is outside the right of way and owned or 
occupied by the corporation for station grounds or extra 
right of way for sidings, spur tracks, wyes or other 
trackage for trains, or
	(ii)	land within the right of way that is used by the 
corporation for purposes other than the operation of 
trains;
	(cc)	"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;
	(dd)	"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;
	(ee)	"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;
	(ff)	"travel trailer" means a trailer intended to provide 
accommodation for vacation use and licensed and equipped 
to travel on a road;
	(gg)	"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 includes a 
part of the parcel.
(3)  For the purposes of this Part and Parts 10, 11 and 12, any 
document that is required to be sent to a person by the City, including 
an assessment notice and a tax notice, is deemed to be sent on the day 
the document is mailed or otherwise delivered to that person.
Division 1 
Incorporation of Regulations  
Respecting Assessment and Taxation
Alberta regulations apply
229(1)  The following regulations made under the Municipal 
Government Act (Alberta) are hereby incorporated into this Charter:
	(a)	the Matters Relating to Assessment and Taxation Regulation;
	(b)	the Community Organization Property Tax Exemption 
Regulation;
	(c)	the Matters Relating to Assessment Complaints Regulation.
(2)  For the purposes of subsection (1)(a), references in the Matters 
Relating to Assessment and Taxation Regulation are to be interpreted 
in accordance with the following:
	(a)	a reference to "the Act" is to be interpreted as a reference to 
this Charter, but in the case of a conflict between this clause 
and clause (b), clause (b) prevails;
	(b)	a reference to a Part, a Division of a Part, or a provision of 
the Municipal Government Act (Alberta) specified in Column 
1 of a row in Part 1 of the Schedule is to be interpreted as a 
reference to the provision of this Charter specified in Column 
2 of the same row;
	(c)	a reference to any term defined in section 228 is to be 
interpreted as having the meaning set out in that section.
(3)  For the purposes of subsection (1)(b), references in the Community 
Organization Property Tax Exemption Regulation are to be interpreted 
in accordance with the following:
	(a)	a reference to "the Act" is to be interpreted as a reference to 
this Charter, but in the case of a conflict between this clause 
and another clause of this subsection, the other clause 
prevails; 
	(b)	a reference to a municipality is to be interpreted as a 
reference to the City;
	(c)	a reference to any term defined in section 228 is to be 
interpreted as having the meaning set out in that section;
	(d)	a reference to a Part, a Division of a Part, or a provision of 
the Municipal Government Act (Alberta) specified in Column 
1 of a row in Part 2 of the Schedule is to be interpreted as a 
reference to the provision of this Charter specified in Column 
2 of the same row. 
(4)  For the purposes of subsection (1)(c), references in the Matters 
Relating to Assessment Complaints Regulation are to be interpreted as 
follows:
	(a)	a reference to "the Act", to "the Municipal Government Act" 
or to "the Municipal Government Act and its attendant 
regulations" is to be interpreted as a reference to this Charter, 
but in the case of a conflict between this clause and any other 
clause of this subsection, the other clause prevails;
	(b)	a reference to a clerk is to be interpreted as a reference to the 
clerk appointed under section 147(3)(a) by the commissioner;
	(c)	a reference to a council is to be interpreted as a reference to 
Council;
	(d)	a reference to a municipality is to be interpreted as a 
reference to the City;
	(e)	a reference to any term defined in section 228 is to be 
interpreted as having the meaning set out in that section;
	(f)	a reference to a Part, a Division of a Part, or a provision of 
the Municipal Government Act (Alberta) specified in Column 
1 of a row in Part 3 of the Schedule is to be interpreted as a 
reference to the provision of this Charter specified in Column 
2 of the same row.  
Division 2 
Preparation of Assessments
Preparing annual assessments
230   The City must prepare annually an assessment for each property 
in the City, except linear property and the property listed in section 
244.
Qualifications of assessors
231   No person is eligible to be an assessor unless the person
	(a)	is registered as an accredited municipal assessor of Alberta 
(AMAA) under the Qualifications of Assessor Regulation 
(AR 233/2005) made under the Municipal Government Act 
(Alberta) or is an accredited assessment appraiser of 
Saskatchewan (AAAS) under The Assessment Appraisers Act 
(Saskatchewan),
	(b)	holds the designation Certified Assessment Evaluator (CAE) 
issued by the International Association of Assessing Officers,
	(c)	holds the designation Accredited Appraiser Canadian 
Institute (AACI) issued by the Appraisal Institute of Canada, 
or
	(d)	has qualifications or experience or a combination of 
qualifications and experience that, in the opinion of the 
Alberta Minister, is equivalent to one or more of the 
qualifications referred to in clauses (a) to (c).
Report by City
232   The City must, not later than April 1 each year, provide to the 
Alberta Minister a list showing the names of all persons carrying out 
the duties and responsibilities of an assessor under this Charter on 
behalf of the City together with the qualifications held by each such 
person.
Assessments for property other than linear property
233(1)  Assessments for all property in the City, other than linear 
property, must be prepared by the assessor appointed by the City.
(2)  Each assessment must reflect
	(a)	the characteristics and physical condition of the property on 
December 31 of the year prior to the year in which a tax is 
imposed under Part 10 in respect of the property, and
	(b)	the valuation standard and other standards set out in the 
Matters Relating to Assessment and Taxation Regulation for 
that property.
(3)  Each assessment of a railway must be based on a report provided 
by December 31 to the City by the person that operates the railway, 
showing 
	(a)	the amount of land in the City occupied by the railway for 
roadway, and
	(b)	the amount of land in the City occupied by the railway for 
purposes other than roadway.
(4)  If a person that operates a railway does not provide the report 
required by subsection (3), the assessor must prepare the assessment 
using whatever information is available about the railway.
Land to be assessed as a parcel
234(1)  If a parcel of land is located in more than one municipality, 
the assessor must prepare an assessment for the part of the parcel that 
is located in the City as if that part of the parcel were a separate parcel 
of land.
(2)  Any area of land forming part of a right of way for a railway, 
irrigation works within the meaning of the Irrigation Districts Act 
(Alberta) or The Irrigation Act, 1996 (Saskatchewan) or drainage 
works as defined in the Drainage Districts Act (Alberta) or The 
Saskatchewan Watershed Authority Act, 2005 (Saskatchewan) but used 
for purposes other than the operation of the railway, irrigation works or 
drainage works must be assessed as if it were a parcel of land.
(3)  Any area of land that is owned by the Crown and is the subject of a 
grazing lease or grazing permit granted by the Crown must be assessed 
as if it were a parcel of land.
Assessment of condominium unit
235(1)  In this section, "unit" and "share in the common property" 
have the meanings given to them in the Condominium Property Act 
(Alberta) or The Condominium Property Act, 1993 (Saskatchewan).
(2)  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 were a parcel 
of land, or
	(b)		in any other case, as if it were a parcel of land and the 
improvements to it.
Assessment of strata space
236(1)  In this section, "strata space" means volumetric space that is
	(a)	located below or above or below and above the surface of the 
land, or
	(b)	occupied in whole or in part by any structure,
and that is shown as strata space on a strata space plan registered under 
the Land Titles Act (Alberta).
(2)  Each strata space must be assessed as if it were a parcel of land 
and the improvements to it.
Rules for assessing improvements
237(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.
Assessments for linear property
238(1)   Assessments for linear property must be prepared by the 
assessor designated by the Alberta Minister.
(2)  Each assessment must reflect
	(a)	the valuation standard set out in the Matters Relating to 
Assessment and Taxation Regulation for linear property, and
	(b)	the specifications and characteristics of the linear property on 
October 31 of the year prior to the year in which a tax is 
imposed under Part 10 in respect of the linear property, as 
contained in
	(i)	the records of the Alberta Utilities Commission or the 
Ministry of Energy and Resources of Saskatchewan, or
	(ii)	the report requested by the assessor under subsection 
(3).
(3)  If the assessor considers it necessary, the assessor may request the 
operator of linear property to provide a report relating to that property 
setting out the information requested by the assessor. 
(4)  On receiving a request under subsection (3), the operator must 
provide the report not later than December 31. 
(5)  If the operator does not provide the report in accordance with 
subsection (4), the assessor must prepare the assessment using 
whatever information is available about the linear property.
Duties of assessors
239(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 Matters 
Relating to Assessment and Taxation Regulation, and
	(b)	follow the procedures set out in the Regulation referred to in 
clause (a).
(2)  If there are no procedures set out in the Regulation referred to in 
subsection (1)(a) for preparing assessments, the assessor must take into 
consideration assessments of similar property in the City.
(3)  An assessor appointed by the City must provide to the Alberta 
Minister, at the times and in the form and manner specified by the 
Minister, any information that the Minister requests about property in 
the City. 
Right to enter and inspect property
240(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 inform the owner or occupier of any property of 
the purpose for which information is being collected under this section 
and section 241.
Duty to provide information
241(1)  A person must provide, on request by the assessor, any 
information necessary for the assessor to prepare an assessment or 
determine if property is to be assessed.
(2)  An agency accredited under the Safety Codes Act (Alberta) must 
release, on request by the assessor, information or documents 
respecting a permit issued under that Act.
(3)  An assessor may request information or documents under 
subsection (2) only in respect of a property within the City for which 
the assessor is preparing an assessment.
(4)  No person may make a complaint in the year following the 
assessment year under section 418 or, in the case of linear property, 
under section 448 about an assessment if the person failed to provide 
the information requested under subsection (1) within 60 days after the 
date of the request.
Court authorized inspection and enforcement
242(1)  An assessor referred to in section 228(1)(e)(i) or the City may 
apply to the Court for an order under subsection (2) if any person
	(a)	refuses to allow or interferes with an entry or inspection by 
an assessor, or
	(b)	refuses to produce anything requested by an assessor to assist 
the assessor in preparing an assessment or determining if 
property is to be assessed.
(2)  The Court may make an order
	(a)	restraining a person from preventing or interfering with an 
assessor's entry or inspection, or
	(b)	requiring a person to produce anything requested by an 
assessor to assist the assessor in preparing an assessment or 
determining if property is to be assessed.
(3)  A copy of the application and each affidavit in support must be 
served at least 3 days before the day the application is to be heard or 
considered.
Assigning assessment classes to property
243(1)  In preparing an assessment of property, the assessor must 
assign one or more of the following assessment classes to the property:
	(a)	class 1 - residential;
	(b)	class 2 - non-residential;
	(c)	class 3 - farm land;
	(d)	class 4 - machinery and equipment.
(2)  Council may, by bylaw,
	(a)	divide class 1 into subclasses on any basis it considers 
appropriate, and
	(b)	divide class 2 into the following subclasses:
	(i)	vacant non-residential;
	(ii)	improved non-residential,
and if Council does so, the assessor may assign one or more subclasses 
to a property.
(3)  If more than one assessment class or subclass is assigned to a 
property, the assessor must provide a breakdown of the assessment, 
showing each assessment class or subclass assigned and the portion of 
the assessment attributable to each assessment class or subclass. 
(4)  In this section,
	(a)	"farm land" means land used for farming operations as 
defined in section 228(1)(k);
	(b)	"machinery and equipment" does not include
	(i)	any thing that falls within the definition of linear 
property as set out in section 228(1)(n), or
	(ii)	any component of a manufacturing or processing 
facility that is used for the cogeneration of power;
	(c)	"non-residential", in respect of property, means linear 
property, components of manufacturing or processing 
facilities that are used for the cogeneration of power or other 
property on which industry, commerce or another use takes 
place or is permitted to take place under a land use bylaw 
passed by Council, but does not include farm land or land 
that is used or intended to be used for permanent living 
accommodation;
	(d)	"residential", in respect of property, means property that is 
not classed by the assessor as farm land, machinery and 
equipment or non-residential.
Non-assessable property
244   No assessment is to be prepared for the following property:
	(a)	a facility, system or works for
	(i)	the collection, treatment, conveyance or disposal of 
sanitary sewage, or
	(ii)	storm sewer drainage
		that is owned by the City or the Crown in right of Alberta, 
Saskatchewan or Canada;
	(b)	a facility, system or works for the storage, conveyance, 
treatment, distribution or supply of water that is owned by 
the Crown in right of Alberta, Saskatchewan or Canada or by 
the City;
	(c)	a water supply and distribution system, including metering 
facilities, that is owned or operated by an individual or a 
corporation and used primarily to provide a domestic water 
supply service;
	(d)	irrigation works within the meaning of the Irrigation 
Districts Act (Alberta) or The Irrigation Act, 1996 
(Saskatchewan) and the land on which they are located if 
they are held by an irrigation district, but not including any 
residence or land attributable to the residence;
	(e)	canals, dams, dikes, weirs, breakwaters, ditches, basins, 
reservoirs, cribs and embankments;
	(f)	floodgates, drains, tunnels, bridges, culverts, headworks, 
flumes, penstocks and aqueducts
	(i)	located at a dam,
	(ii)	used in the operation of a dam, and
	(iii)	used for water conservation or flood control, but not for 
the generation of electric power;
	(g)	land on which any property listed in clause (d) or (e) is 
located
	(i)	if the land is a dam site, and
	(ii)	whether or not the property located on the land is used 
for water conservation, flood control or the generation 
of electric power;
	(h)	a water conveyance system operated in connection with a 
manufacturing or processing plant, including any facilities 
designed and used to treat water to meet municipal standards, 
but not including any improvement designed and used for
	(i)	the further treatment of the water supply to meet 
specific water standards for a manufacturing or 
processing operation,
	(ii)	water reuse,
	(iii)	fire protection, or
	(iv)	the production or transmission of a natural resource;
	(i)	a sewage conveyance system operated in connection with a 
manufacturing or processing plant, including any facilities 
designed and used to treat and dispose of domestic sewage, 
but not including any improvement designed and used for the 
treatment of other effluent from the manufacturing or 
processing plant;
	(j)	roads, but not including a road right of way that is held under 
a lease, licence or permit from the Crown or from the City 
and that is used for a purpose other than as a road;
	(k)	weigh scales, inspection stations and other improvements 
necessary to maintain the roads referred to in clause (j) and to 
keep those roads and users safe, but not including a street 
lighting system owned by a corporation, the City or a 
corporation controlled by the City;
	(l)	any provincial park or recreation area held by the Crown, but 
not including any residence or the land attributable to the 
residence;
	(m)	property held by the Crown and forming part of an 
undertaking in respect of the conservation, reclamation, 
rehabilitation or reforestation of land, but not including any 
residence or the land attributable to the residence;
	(n)	wheel loaders, wheel trucks and haulers, crawler type 
shovels, hoes and dozers;
	(o)	linear property used exclusively for farming operations;
	(p)	cairns and monuments;
	(q)	property in Indian reserves;
	(r)	minerals within the meaning of The Mineral Taxation Act, 
1983 (Saskatchewan);
	(s)	growing crops;
	(t)	the following improvements owned or leased by a regional 
airport authority:
	(i)	runways;
	(ii)	paving;
	(iii)	roads and sidewalks;
	(iv)	reservoirs;
	(v)	water and sewer lines;
	(vi)	fencing;
	(vii)	conveyor belts, cranes, weigh scales, loading bridges 
and machinery and equipment;
	(viii)	pole lines, transmission lines, light standards and 
unenclosed communications towers;
	(u)	farm buildings, except to the extent prescribed in the Matters 
Relating to Assessment and Taxation Regulation;
	(v)	machinery and equipment, except to the extent prescribed in 
the Matters Relating to Assessment and Taxation Regulation;
	(w)	designated manufactured homes, other than those made 
assessable by bylaw under section 245;
	(x)	travel trailers that are
	(i)	not connected to any utility services provided by a 
public utility, and
	(ii)	not attached or connected to any structure.
Bylaw respecting assessment of designated manufactured homes
245(1)  Council may pass a bylaw to provide for the assessment and 
taxation of designated manufactured homes in the City.
(2)  If Council passes a bylaw pursuant to subsection (1), the 
assessment and taxation of designated manufactured homes must be 
carried out in accordance with Parts 9 and 10.
(3)  If Council does not pass a bylaw pursuant to subsection (1), 
designated manufactured homes in the City may be licensed pursuant 
to section 246.
Licensing of designated manufactured homes
246(1)  In this section,
	(a)	"licence" means a designated manufactured home licence 
issued pursuant to this section;
	(b)	"licence year" means the 12-month period in respect of 
which a licence is issued;
	(c)	"owner", in respect of a designated manufactured home, 
means any person who is in lawful possession of the 
designated manufactured home.
(2)  The licence fee to be imposed in respect of the designated 
manufactured home for a licence year is the licence fee set by Council.
(3)  Except as otherwise provided in this section, the owner of a 
designated manufactured home situated in the City shall not occupy or 
permit any other person to occupy a designated manufactured home at 
any time during which the owner is not the holder of a subsisting 
licence issued by the City for the designated manufactured home.
(4)  The owner of a designated manufactured home is not required to 
have a licence in respect of
	(a)	a designated manufactured home occupied by a tourist,
	(b)	a designated manufactured home used chiefly as a farm 
building or residence in connection with the raising or 
production of crops, livestock or poultry or in connection 
with fur production or beekeeping and situated on farm land, 
or
	(c)	a designated manufactured home that is subject to a tax levy 
under this Charter.
(5)  Subject to subsection (3), if a designated manufactured home 
situated in the City is occupied by any person and the owner does not 
have a subsisting licence issued by the City, the owner is guilty of an 
offence and liable
	(a)	for a first offence, to a fine of not more than $100, and
	(b)	for any subsequent offence, to a fine of not more than $500,
and the convicting court may order that the owner pay the licence fee 
to the City.
(6)  In a prosecution for a contravention of subsection (5), a certificate 
purporting to be signed by the designated officer for the City stating 
that a named person was or was not, on a specified day or during a 
specified period, a holder of a subsisting licence for a designated 
manufactured home or for a particular designated manufactured home 
is admissible in evidence as proof, in the absence of evidence to the 
contrary, of the facts stated in it without proof of the designated 
officer's appointment or signature.
(7)  Within 14 days after a designated manufactured home is situated 
in the City and occupied, the owner of the designated manufactured 
home must apply to the designated officer of the City for a licence.
(8)  The City may, by bylaw, require the owner or operator of every 
licensed designated manufactured home community in the City to 
notify the designated officer of the City in writing of
	(a)	the name and address of the owner of each designated 
manufactured home in the manufactured home community 
within 14 days after it is occupied, and
	(b)	any change of ownership or occupancy or any removal of a 
designated manufactured home from the community within 
14 days after the change or removal.
(9)  If a designated manufactured home is situated in the City and 
occupied
	(a)	at the beginning of the licence year, a licence for the year 
must be issued to the owner by the City on payment of the 
fee set under subsection (2) for the entire licence year, and
	(b)	after the beginning of the licence year, a licence for the year 
must be issued to the owner by the City on payment of a fee 
equal to the amount of the fee set under subsection (2) for the 
entire licence year multiplied by the number of days 
remaining in the licence year and divided by the number of 
days in the entire licence year.
(10)  Notwithstanding subsection (9), the City may allow the owner of 
a designated manufactured home to pay a licence fee by prepaid 
instalments, and on payment of an instalment a licence must be issued 
to the owner, which licence is valid for the period of time set out in the 
licence.
(11)  If the owner of the designated manufactured home has not paid 
the licence fee payable in accordance with this section, the City may
	(a)	recover the amount of the licence fee as a debt owing to the 
City, or
	(b)	distrain for the licence fee on the goods and chattels of the 
owner if the licence fee remains unpaid for 30 days or more 
after a demand for payment has been made by a designated 
officer.
(12)  If the licence fee owing to the City has been paid in accordance 
with subsection (9) and the designated manufactured home has been 
removed from the City or is no longer occupied, the City must, on 
application by the owner, refund to the owner the licence fee for the 
balance of the licence year, calculated as a sum equal to the amount of 
the fee set under subsection (2) for the entire licence year multiplied by 
the number of days remaining in the licence year and divided by the 
number of days in the entire licence year.
(13)  Every person occupying a designated manufactured home must, 
on request by a designated officer, give to the designated officer all 
information necessary to enable the designated officer to carry out the 
duties of a designated officer.
(14)  Every person who occupies a designated manufactured home and 
who fails to provide the information requested pursuant to subsection 
(13) within 10 days after the day that the request is made is guilty of an 
offence and liable to a fine of not more than $100 for every day that 
the information is not provided from the date the request is made.
(15)  If a designated manufactured home is required to be licensed 
pursuant to this section, the City must make a valuation of the 
designated manufactured home for the purpose of determining the 
licence fee payable and must mail or deliver to the owner written 
notice of the valuation.
(16)  The owner of a designated manufactured home may, within 30 
days after the notice is mailed or delivered to the owner, make a 
complaint to the assessment review board in respect of the valuation of 
the owner's designated manufactured home, and Parts 11 and 12 apply, 
with all necessary modifications, to proceedings under this subsection.
(17)  Council may, by resolution, cancel or refund all or any portion of 
a designated manufactured home licence fee if Council considers it 
equitable to do so.
Access to assessment record
247(1)  An assessed person or licensee may ask the City, in the 
manner required by the City, to let the assessed person or licensee see 
or receive sufficient information to show how the assessor prepared the 
assessment of, or how the licence fee was calculated in respect of, that 
person's property.
(2)  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, or calculating 
the licence fee in respect of, the property, and
	(c)	any other information prescribed or otherwise described in 
the Matters Relating to Assessment Complaints Regulation.
(3)  The City must, in accordance with the Matters Relating to 
Assessment Complaints Regulation, comply with a request under 
subsection (1).
Access to summary of assessment
248(1)  An assessed person or licensee may ask the City, in the 
manner required by the City, to allow the assessed person or licensee 
to view or receive a summary of the assessment of, or of the 
calculation of the licence fee respecting, any assessed property or 
designated manufactured home in the City.
(2)  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 Matters Relating to Assessment Complaints Regulation.
(3)  The City must, in accordance with the Matters Relating to 
Assessment Complaints Regulation, comply with a request under 
subsection (1) if it is satisfied that necessary confidentiality will not be 
breached. 
Right to release assessment information
249   The City may provide information in its possession about 
assessments of, or licence fees respecting, designated manufactured 
homes if the City is satisfied that necessary confidentiality will not be 
breached.
Division 3 
Assessment Roll
Preparation of roll
250   The City must prepare annually, not later than February 28, an 
assessment roll for assessed property in the City.
Contents of roll
251   The assessment roll must show, for each assessed property, the 
following:
	(a)	a description sufficient to identify the location of the 
property;
	(b)	the name and mailing address of the assessed person;
	(c)	whether the property is a parcel of land, an improvement or a 
parcel of land and the improvements to it;
	(d)	if the property is an improvement, a description showing the 
type of improvement;
	(e)	the assessment;
	(f)	the assessment class or classes;
	(g)	the liability code assigned by the assessor, in the form and 
manner prescribed by the Matters Relating to Assessment and 
Taxation Regulation;
	(h)	whether the property is assessable for public school purposes 
or separate school purposes, if notice has been given to the 
City pursuant to The Education Act, 1995 (Saskatchewan);
	(i)	if the property is linear property, the date the Minister 
declares the linear property assessment complete;
	(j)	if the property is exempt from taxation under Part 10, a 
notation of that fact;
	(k)	any other information considered appropriate by the City.
Recording assessed persons
252(1)  The name of the person referred to in Column 2 of the 
following table must be recorded on the assessment roll as the assessed 
person in respect of the assessed property referred to in Column 1:

Column 1 
Assessed property
Column 2 
Assessed person
(a)	a parcel of land, unless 
otherwise dealt with in this 
subsection;
(a) 	the owner of the parcel of 
land;
(b)	a parcel of land and the 
improvements to it, unless 
otherwise dealt with in this 
subsection;
(b) 	the owner of the parcel of 
land;
(c)	a parcel of land, an 
improvement or a parcel of 
land and the improvements to it 
held under a lease, licence or 
permit from the Crown or the 
City;
(c)	the holder of the lease, licence 
or permit or, in the case of a 
parcel of land or a parcel of 
land and the improvements to 
it, the person who occupies the
	land with the consent of that 
holder or, if the land that was 
the subject of a lease, licence 
or permit has been sold under 
an agreement for sale, the 
purchaser under that 
agreement;


(d)	a parcel of land forming part of 
the station grounds of a railway 
or part of a right of way for a 
railway, irrigation works within 
the meaning of the Irrigation 
Districts Act (Alberta) or The 
Irrigation Act, 1996 
(Saskatchewan), or drainage 
works as defined in the 
Drainage Districts
(d)	the holder of the lease, licence 
or permit or the person who 
occupies the land with the 
consent of that holder;
	Act (Alberta) or The 
	Saskatchewan Watershed 
Authority Act, 2005 
(Saskatchewan) that is held 
under a lease, licence or permit 
from the person that operates 
the railway, or from the 
irrigation district or the board 
of trustees of the drainage 
district;

(e)	a parcel of land and the 
improvements to it held under 
a lease, licence or permit from 
a regional airports authority, 
where the land and 
improvements are used in 
connection with the operation 
of an airport;
(e)	the holder of the lease, licence 
or permit or the person who 
occupies the land with the 
consent of that holder;
(f)	property held under a lease, 
licence or permit for
	(i)	working any minerals in or 
under the land referred to in 
the lease, licence or permit 
or in or under land in the 
vicinity of that land,
(f)	the person who uses the 
property for the purpose 
indicated;
	(ii)	drilling for oil, salt or 
natural gas, or
	 (iii)		operating a well for oil, salt 
or natural gas;

(g)	machinery and equipment 
used in the excavation or 
transportation of coal or oil 
sands;
(g)	the owner of the machinery 
and equipment;
(h)	improvements to a parcel of 
land listed in section 241 for 
which no assessment is to be 
prepared;
(h)	the person who owns or has 
exclusive use of the 
improvements;
(i)	linear property;
(i)	the operator of the linear 
property;
(j)	a designated manufactured 
home on site in a 
manufactured home 
community and any other 
improvements located on the 
site and owned or occupied by 
the person occupying the 
designated manufactured 
home;
(j) 	the owner of
	(i)	the designated 
manufactured home, or  
	(ii)	the manufactured home 
community if the City 
passes a bylaw to that 
effect;
(k)	a designated manufactured 
home located on a parcel of 
land that is not owned by the 
owner of the designated 
manufactured home together 
with any other improvements 
located on the site that are 
owned or occupied by the 
person occupying the 
designated manufactured 
home.
(k)	the owner of the designated 
manufactured home if the 
City passes a bylaw to that 
effect.
(2)  If land is occupied under the authority of a right of entry order 
issued under the Surface Rights Act (Alberta) or an order made under 
any other Act of Alberta, the land is, for the purposes of subsection (1), 
considered to be occupied under a lease or licence from the owner of 
the land.
(3)  A person who purchases property or in any other manner becomes 
liable to be shown on the assessment roll as an assessed person must 
give the City written notice of a mailing address to which notices 
under this Part and Part 10 may be sent. 
(4)  Notwithstanding subsection (1)(c), no individual who occupies 
housing accommodation under a lease, licence or permit from a 
management body under the Alberta Housing Act (Alberta) or from the 
Saskatchewan Housing Corporation or a public housing authority 
under The Saskatchewan Housing Corporation Act (Saskatchewan) is 
to be recorded as an assessed person if the sole purpose of the lease, 
licence or permit is to provide housing accommodation for that 
individual. 
(5)  A bylaw passed under subsection (1)(j)(ii) 
	(a)	must be advertised,
	(b)	has no effect until the beginning of the next year that 
commences at least 12 months after the bylaw is passed,
	(c)	must indicate the criteria used to designate the assessed 
person, and
	(d)	may apply to one or more manufactured home communities.
(6)  If 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 418(1) relating to the designated 
manufactured home.
Correction of roll
253(1)  If an error, omission or misdescription is discovered 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 244, 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 318, 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 434 or 469 must be shown on the roll.
(5)  If a complaint has been made under section 417 or 444 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 434 or 469.
(7)  If an assessment roll is corrected under this section or changed 
under section 434 or 469, Council must, in the form and within the 
time prescribed by the Matters Relating to Assessment and Taxation 
Regulation, report the correction or change, as the case may be, to the 
Alberta Minister.
Severability of roll
254   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.
Inspection of roll
255(1)  Any person may inspect the assessment roll during regular 
business hours on the payment of a fee, if any, that may be set by 
Council.
(2)  If a fee is set by Council under subsection (1), the fee must not 
exceed the reasonable costs incurred by the City in making the 
assessment roll available for inspection.
Division 4 
Assessment Notices
Assessment notices
256(1)  The City must annually
	(a)	prepare assessment notices for all assessed property, other 
than linear property, shown on the assessment roll of the 
City, and
	(b)	send the assessment notices to the assessed persons.
(2)  The assessor designated by the Alberta Minister must annually
	(a)	prepare assessment notices for all assessed linear property 
situated in the City,
	(b)	send the assessment notices to the assessed persons, and
	(c)	send to the City copies of the assessment notices referred to 
in clause (a).
(3)  The City must record on the assessment roll the information in the 
assessment notices sent to it under subsection (2)(c). 
(4)  The assessment notice and the tax notice relating to the same 
property may be sent together or may be combined on one notice.
(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.
Contents of assessment notices
257(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 City.
(2)  An assessment notice may include a number of assessed properties 
if the same person is the assessed person for all of them.
Sending assessment notices
258(1)  Subject to subsection (2), assessment notices must be sent no 
later than July 1 of each year.
(2)  An amended assessment notice must be sent no later than the date 
the tax notices are required to be sent under Part 10.
(3)  If the mailing address of an assessed person is unknown, 
	(a)	a copy of the assessment notice must be sent to the mailing 
address of the assessed property, and
	(b)	if the mailing address of the property is also unknown, the 
assessment notice must be retained by the City or the 
assessor designated by the Alberta Minister and is deemed to 
have been sent to the assessed person.
Publication of notice
259(1)  The City must publish in one issue of a newspaper having 
general circulation in the City, or in any other manner considered 
appropriate by the City, a notice that the assessment notices have been 
sent.
(2)  All assessed persons are deemed to have received their assessment 
notices as a result of the publication referred to in subsection (1). 
Correction of notice
260   If it is discovered that there is an error, omission or 
misdescription in any of the information shown on an assessment 
notice, an amended assessment notice may be prepared and sent to the 
assessed person.
Division 5 
Preparation of 
Supplementary Assessments
Bylaw
261(1)  If the City wishes to require the preparation of supplementary 
assessments for improvements, Council must pass a supplementary 
assessment bylaw authorizing the assessments to be prepared for the 
purpose of imposing a tax under Part 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 City.
(3)  A supplementary assessment bylaw or any amendment to it applies 
to the year in which it is passed only if it is passed before May 1 of that 
year.
(4)  A supplementary assessment bylaw must not authorize 
assessments to be prepared for linear property. 
Supplementary assessment
262(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 City 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.
(3)  The assessor may prepare a supplementary assessment for a 
designated manufactured home that is moved into the City during the 
year in which it is to be taxed under Part 10 whether or not the 
designated manufactured home will be taxed in that year by another 
municipality. 
(4)  A supplementary assessment must reflect
	(a)	the value of an improvement that has not been previously 
assessed, or
	(b)	the increase in the value of an improvement since it was last 
assessed.
(5)  Supplementary assessments must be prepared in the same manner 
as assessments are prepared under Division 2, but must be prorated to 
reflect only the number of months during which the improvement is 
complete, occupied, located in the City or in operation, including the 
whole of the first month in which the improvement was completed, 
was occupied, was moved into the City or began to operate.
Supplementary assessment roll
263(1)  Before the end of the year in which supplementary 
assessments are prepared, the City must prepare a supplementary 
assessment roll.
(2)  A supplementary assessment roll must show, for each assessed 
improvement, the following:
	(a)	the same information that is required to be shown on the 
assessment roll;
	(b)	the date that the improvement
	(i)	was completed, occupied or moved into the City, or
	(ii)	began to operate.
(3)  Sections 252, 253, 254 and 255 apply in respect of a 
supplementary assessment roll.
Supplementary assessment notices
264(1)  Before the end of the year in which supplementary 
assessments are prepared, the City must
	(a)	prepare a supplementary assessment notice for every 
assessed improvement shown on the supplementary 
assessment roll, and
	(b)	send the supplementary assessment notices to the assessed 
persons.
(2)  A supplementary assessment notice must show, for each assessed 
improvement, the following: 
	(a)	the same information that is required to be shown on the 
supplementary assessment roll;
	(b)	the date the supplementary assessment notice is sent to the 
assessed person;
	(c)	the date by which any 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 257(2), 258 and 260 apply in respect of supplementary 
assessment notices.
Division 6 
Equalized Assessments
Definition
265   In this Division, "equalized assessment" means an assessment 
prepared under section 266.
Preparation of equalized assessments
266(1)  The Alberta Minister must prepare annually, in accordance 
with the Municipal Government Act (Alberta), the Matters Relating to 
Assessment and Taxation Regulation and this Charter, an equalized 
assessment for the part of the City located in Alberta.
(2)  Supplementary assessments prepared under a supplementary 
assessment bylaw under section 261 must not be included in the 
equalized assessment for the City.
Duty to provide information
267(1)  The City must annually provide a return under section 14 of 
the Matters Relating to Assessment and Taxation Regulation to the 
Alberta Minister.
(2)  If the City does not provide the information requested by the 
Alberta Minister under the Matters Relating to Assessment and 
Taxation Regulation, the Alberta Minister must prepare the equalized 
assessment using whatever information is available about the City.
Sending equalized assessments to City
268   The Alberta Minister must send to the City annually, not later 
than November 1, a report of all the equalized assessments that have 
been prepared.
Appeal of equalized assessment
269   The City 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 Alberta Minister sends the City the 
report described in section 268.
Alberta Minister's power to prepare assessments
270   If it appears to the Alberta Minister that in any year Council will 
be unable to carry out its obligation under section 230, the Alberta 
Minister may cause any or all of the assessments in the City to be 
prepared and Council is responsible for the costs.
Alberta Minister's power to quash assessments
271(1)  If, after an inspection under section 534 or an audit pursuant 
to the Matters Relating to Assessment and Taxation Regulation is 
completed, the Alberta Minister is of the opinion that an assessment
	(a)	has not been prepared in accordance with this Part,
	(b)	is not fair and equitable, taking into consideration 
assessments of similar property, or
	(c)	does not meet the standards required by the Matters Relating 
to Assessment and Taxation Regulation,
the Alberta Minister may quash the assessment and direct that a new 
assessment be prepared.
(2)  On quashing an assessment, the Alberta Minister must provide 
directions as to the manner in which and the times at 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 Alberta Minister must specify the effective date of a new 
assessment prepared under this section.
Alberta Minister's power to alter an equalized assessment
272   Notwithstanding anything in this Charter, the Alberta Minister 
may adjust an equalized assessment at any time.
Transitional - assessments for years prior to 2010 not affected
273(1)  This Part applies only in respect of assessments for 2010 and 
subsequent taxation years.
(2)  Notwithstanding section 556, The Lloydminster Charter 
(AR 43/79) continues to apply in respect of assessments for taxation 
years prior to 2010, and assessments for those taxation years must be 
prepared in accordance with that Charter as if it had not been repealed.
Part 10 
Taxation
Division 1 
General Provisions
Definitions
274   In this Part,
	(a)	"Alberta's education property tax requisition" means a 
requisition referred to in section 302(2)(c);
	(b)	"housing requisition" means an amount required to be paid to 
a management body under the Alberta Housing Act or to the 
Saskatchewan Housing Corporation or a public housing 
authority under The Saskatchewan Housing Corporation Act;
	(c)	"tax arrears" means taxes that remain unpaid after December 
31 of the year in which they are imposed.
Tax roll
275(1)  The City must prepare a tax roll annually.
(2)  The tax roll may consist of one roll for all taxes imposed under this 
Part or a separate roll for each tax imposed under this Part. 
(3)  The tax roll for property tax may be a continuation of the 
assessment roll prepared under Part 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. 
Duty to provide information
276   Taxpayers must provide, on request by the City, any information 
necessary for the City to prepare its tax roll.
Contents of tax roll
277   The tax roll must show, for each taxable property or business, 
the following:
	(a)	a description sufficient to identify the location of the property 
or business;
	(b)	the name and mailing address of the taxpayer;
	(c)	the assessment;
	(d)	the name, tax rate and amount of each tax imposed in respect 
of the property or business;
	(e)	the total amount of all taxes imposed in respect of the 
property or business;
	(f)	the amount of tax arrears, if any;
	(g)	if any property in the City is the subject of an agreement 
between the taxpayer and the City under section 295(1) 
relating to tax arrears, a notation of that fact;
	(h)	any other information considered appropriate by the City.
Correction of roll
278(1)  If it is discovered that there is an error, omission or 
misdescription in any of the information shown on the tax roll, the City 
may correct the tax roll for the current year only and, on correcting the 
roll, it must prepare and send an amended tax notice to the taxpayer.
(2)  If it is discovered that no tax has been imposed on a taxable 
property or business, the City may impose the tax for the current year 
only and prepare and send a tax notice to the taxpayer.
(3)  If exempt property becomes taxable or taxable property becomes 
exempt under section 315, the City must correct the tax roll and on 
correcting the roll, it must send an amended tax notice to the taxpayer.
(4)  The date of every entry made on the tax roll under this section 
must be shown on the roll. 
Person liable to pay taxes
279(1)  The person liable to pay a property tax imposed under this 
Part is the person who
	(a)	at the time the assessment is prepared or adopted under Part 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 to pay the tax, or
	(b)	subsequently becomes liable in accordance with this Part to 
pay it.
Taxes imposed on January 1
280   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.
Tax notices
281(1)  The City must annually
	(a)	prepare tax notices for all taxable property and businesses 
shown on the tax roll of the City, and
	(b)	send the tax notices to the taxpayers.
(2)  A tax notice may include a number of taxable properties and 
taxable businesses if the same person is the taxpayer for all of them.
(3)  A tax notice may consist of one notice for all taxes imposed under 
this Part, a separate notice for each tax or several notices showing one 
or more taxes.
(4)  The assessment notice and the tax notice relating to the same 
property may be sent together or may be combined on one notice. 
Tax agreements
282(1)  Council may make a tax agreement with an assessed person 
who occupies or manages
	(a)	the City's property, including property under the direction, 
control and management of
	(i)	the City, or
	(ii)	a non-profit organization as defined in section 180(f) 
that holds the property on behalf of the City,
		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 
City, the assessed person may make an annual payment to the City 
calculated under the agreement.
(3)  A tax agreement under this section must provide that the City 
accepts payment of the amount calculated under the agreement in place 
of the taxes and other fees or charges specified in the agreement. 
Contents of tax notice
283(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 housing requisitions, any one or more of 
which may be shown separately or as part of a combined 
total;
	(d)	unless the tax is a property tax, the date by which any 
complaint must be made, which date must be no fewer than 
30 days after the tax notice is sent to the taxpayer;
	(e)	the name and address of the designated officer with whom a 
complaint must be filed;
	(f)	the dates on which penalties may be imposed if the taxes are 
not paid;
	(g)	any other information considered appropriate by the City.
(2)  A tax notice may show
	(a)	one tax rate that combines all of the tax rates set by the 
property tax bylaw, or
	(b)	each of the tax rates set by the property tax bylaw.
(3)  Despite subsection (2), a tax notice must show, separately from all 
other tax rates shown on the notice, the tax rates set by the property tax 
bylaw to raise the revenue to pay the amounts referred to in section 
302(2)(d).
Sending tax notices
284(1)  The tax notices must be sent before the end of the year in 
which the taxes are imposed.
(2)  If the mailing address of a taxpayer is unknown,
	(a)	a copy of the tax notice must be sent to the mailing address 
of the taxable property or business, and
	(b)	if the mailing address of the taxable property or business is 
also unknown, the tax notice must be retained by the City and 
is deemed to have been sent to the taxpayer.
Certification of date of sending tax notices
285(1)  The treasurer must certify the date the tax notices are sent 
under section 284.
(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. 
Deemed receipt of tax notice
286   A tax notice is deemed to have been received 7 days after it is 
sent.
Correction of tax notice
287   If it is discovered that there is an error, omission or 
misdescription in any of the information shown on a tax notice, the 
City may prepare and send an amended tax notice to the taxpayer.
Incentives
288(1)  Council may, by bylaw, provide incentives for payment of 
taxes by the dates set out in the bylaw.
(2)  Subsection (1) does not apply in respect of taxes referred to in 
section 302(2)(c).
Instalments
289(1)  Council may, by bylaw, permit taxes to be paid by 
instalments, at the option of the taxpayer.
(2)  A person who wishes to pay taxes by instalments must make an 
agreement with Council authorizing that method of payment.
(3)  If 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.
Deemed receipt of tax payment
290   If a tax payment is delivered to the City by mail in an envelope 
bearing a postmark stamped by the Canada Post Corporation 
established under the Canada Post Corporation Act (Canada), the tax 
payment is deemed to have been received by the City on the date of 
that postmark.
Application of tax payment
291(1)  A tax payment must be applied first to tax arrears.
(2)  If a person pays only a portion of the taxes owing by the person in 
respect of any property, the treasurer must
	(a)	first apply the amount in payment of any arrears or taxes due 
from the person to any property, and
	(b)	apportion the amount paid between the City and any other 
taxing authorities on whose behalf the City levies taxes in 
shares corresponding to their respective tax rates for current 
taxes and to the amount of taxes in arrears owed by the 
person.
(3)  If a person making a tax payment does not indicate to which 
taxable property or business the payment is to be applied, the treasurer 
must decide to which taxable property or business owned by the 
taxpayer the payment is to be applied.
Penalty for non-payment in current year
292(1)  Council may, by bylaw, impose penalties in the year in which 
a tax is imposed if the tax remains unpaid after the date shown on the 
tax notice.
(2)  A penalty under this section is imposed at the rate set out in the 
bylaw.
(3)  The penalty must not be imposed sooner than 30 days after the tax 
notice is sent out. 
Penalty for non-payment in other years
293(1)  Council may, by bylaw, impose penalties in any year 
following the year in which a tax is imposed if the tax remains unpaid 
after December 31 of the year in which it is imposed.
(2)  A penalty under this section is imposed at the rate set out in the 
bylaw.
(3)  The penalty must not be imposed sooner than January 1 of the year 
following the year in which the tax was imposed or any later date 
specified in the bylaw.  
Penalties
294   A penalty imposed under section 292 or 293 is part of the tax in 
respect of which it is imposed.
Cancellation, reduction, refund or deferral of taxes
295(1)  If Council considers it equitable to do so, it may, generally or 
in respect of a particular taxable property or business or a class of 
taxable property or business, do one or more of the following, with or 
without conditions:
	(a)	cancel or reduce tax arrears;
	(b)	cancel or refund all or part of a tax;
	(c)	defer the collection of a tax.
(2)  Council may phase in a tax increase or decrease resulting from the 
preparation of any new assessment. 
Other claims
296(1)  If Council takes any action pursuant to section 295, Council 
may also act in the same manner in respect of the claim of any other 
taxing authority on whose behalf the City levies taxes if
	(a)	there has been a change in the property to the extent that 
Council considers it inappropriate to collect the whole or a 
part of the taxes,
	(b)	a lease, licence, permit or contract has expired or been 
terminated in respect of property that is exempt from 
taxation,
	(c)	in Council's opinion, the taxes owing are uncollectible,
	(d)	in Council's opinion, the taxes owing have become 
uncollectible due to unforeseen hardship to the taxpayer, or
	(e)	Council and the other taxing authority agree that the 
compromise or abatement is in the best interests of the 
community.
(2)  If the City compromises or abates a claim pursuant to subsection 
(1), the City must provide the other taxing authority on whose behalf 
the City levies taxes with full particulars of the compromise or 
abatement.
(3)  The City must take action pursuant to subsection (4) if
	(a)	the City compromises or abates a claim for taxes,
	(b)	any arrears of taxes levied against the occupant of property 
that is exempt from taxation become uncollectible and the 
City is unable to enforce their collection, or
	(c)	the City makes a refund of taxes.
(4)  In the circumstances set out in subsection (3), the City must
	(a)	recover or reduce the liability owing to the Saskatchewan 
school division, health region or conservation and 
development area from school taxes, health services taxes or 
conservation and development taxes, respectively, remitted in 
the compromise or abatement or levied against those 
occupants, and
	(b)	subject to the consent of the Board of Revenue 
Commissioners of Saskatchewan, as the case may require, 
recover from or reduce the liability owing to the Minister of 
Finance for Saskatchewan by the proportion of any taxes 
compromised or abated.
Tax due to City
297   Taxes due to the City
	(a)	are an amount owing to the City,
	(b)	are recoverable as a debt due to the City,
	(c)	take priority over the claims of every person except the 
Crown, and
	(d)	are a special lien
	(i)	on land and any improvements to the land, if the tax is a 
property tax, a special tax or a local improvement tax, 
or
	(ii)	on goods, if the tax is a business tax or a property tax 
imposed in respect of a designated manufactured home 
in a manufactured home community.
Fire insurance proceeds
298(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.
Tax certificates
299   On request, the treasurer must issue a tax certificate showing
	(a)	the amount of taxes imposed in the year in respect of the 
property or business specified on the certificate and the 
amount of taxes owing, and
	(b)	the total amount of tax arrears, if any.
Non-taxable property
300(1)  Subject to subsections (2) to (4), the following are exempt 
from taxation under this Part:
	(a)	property listed in section 244;
	(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 of Alberta or Saskatchewan, or
	(ii)	by an order of the Lieutenant Governor in Council of 
Alberta based on an order of the Municipal Government 
Board;
	(c)	residential housing for students of universities or colleges 
established by or under an Act of Alberta or Saskatchewan.
(2)  Subsection (1)(a) does not apply in respect of designated 
manufactured homes that are made taxable by bylaw under section 
245.
(3)  Council may, by bylaw, make residential housing referred to in 
subsection (1)(c) subject to taxation to any extent that Council 
considers appropriate.
(4)  Council may, by bylaw, cancel an exemption referred to in 
subsection (1)(b)(i) or (ii) with respect to any property or business.
(5)  If Council is proposing to pass a bylaw under subsection (3) or (4), 
it must notify the person or group that will be affected by the proposed 
bylaw. 
(6)  A bylaw under subsection (3) or (4) has no effect until the 
expiration of one year after it is passed. 
(7)  If a bylaw is made under subsection (4), a copy of the bylaw must 
be sent to the Alberta Minister and the Alberta Minister must send a 
copy of the bylaw to the clerk of the Legislative Assembly of Alberta.
Limitation of time for starting proceedings
301(1)  An action, suit or other proceedings for the return by the City 
of any money paid to the City, whether under protest or otherwise, as a 
result of a claim by the City, whether valid or invalid, for payment of 
taxes or tax arrears must be started within 6 months after the payment 
of the money to the City.
(2)  If no action, suit or other proceeding is started within the period 
referred to in subsection (1), the payment made to the City is deemed 
to have been a voluntary payment. 
Division 2 
Property Tax
Property tax bylaw
302(1)  Council must pass a property tax bylaw annually.
(2)  The property tax bylaw authorizes Council to impose a tax in 
respect of property in the City to raise revenue to be used toward the 
payment of 
	(a)	the expenditures and transfers set out in the budget of the 
City, 
	(b)	the housing requisitions, 
	(c)	taxes for educational purposes calculated in accordance with 
The Education Act, 1995 (Saskatchewan) and based on 
Alberta's education property tax requisition, and
	(d)	if agreed to by the City and the boards of education, a levy on 
assessments for city-wide educational programming 
purposes.
(3)  The council may enter into an agreement with the Lloydminster 
Public School Division and the Lloydminster Roman Catholic Separate 
School Division to provide funds to the school divisions for city-wide 
educational programming, and any sums to be paid by the City 
pursuant to such an agreement must be raised by means of the levy 
referred to in subsection (2)(d).
(4)  The levy referred to in subsection (2)(d) must not exceed a tax rate 
of 0.00075 or a mill rate of 0.75 in any year. 
(5)  The tax referred to in subsection (2) must not be imposed in 
respect of property 
	(a)	that is exempt under section 300 or 312, or 
	(b)	that is exempt under a bylaw passed under section 311, 
unless the bylaw makes the property taxable.
Education property tax requisition
303   For the purposes of section 302(2)(c), Alberta's education 
property tax requisition must be in an amount that is equal to the 
amount that results from applying the rates established under the 
School Act (Alberta) to the equalized assessment for the City as 
prepared under the Municipal Government Act (Alberta).
Method for collecting and remitting taxes and levy
304(1)  Council must enter into an agreement with the boards of 
education to provide for a method of collecting and remitting the taxes 
and levy referred to in section 302(2)(c) and (d) respectively.
(2)  An agreement entered into under this section remains in force for 
any period that may be specified in the agreement.
(3)  Copies of the agreement entered into under this section must be 
filed with
	(a)	the Ministers,
	(b)	the Minister responsible for The Education Act, 1995 
(Saskatchewan) pursuant to The Government Organization 
Act (Saskatchewan), and
	(c)	the Minister responsible for the School Act (Alberta) pursuant 
to the Government Organization Act (Alberta).
(4)  If no agreement is entered into under this section or if an 
agreement entered into under this section is terminated, the Ministers 
referred to in subsection (3)(b) and (c) must, by complementary 
ministerial orders, provide for the method of collecting and remitting 
the taxes and levy referred to in section 302(2)(c) and (d) respectively.
(5)  Notwithstanding subsections (1) to (3), Council must provide any 
information required in accordance with any other provision of this 
Charter or any Act of Alberta or Saskatchewan.
(6)  The taxes referred to in section 302(2)(c) must not be imposed in 
respect of property
	(a)	that is exempt under section 300 or 312, or
	(b)	that is exempt under section 313, unless the bylaw passed 
under that section makes the property taxable.
Tax rates
305(1)  The property tax bylaw must 
	(a)	show separately all of the tax rates to be imposed under this 
Division to raise revenue for the purposes of section 302(2), 
and
	(b)	set the tax rates to raise revenue for the purposes of section 
302(2)(a), (b) and (d).
(2)  A tax rate must be set for each assessment class or subclass 
referred to in section 243.
(3)  The tax rate may be different for each assessment class or subclass 
referred to in section 243. 
(4)  Notwithstanding subsection (3), the tax rate set for the class 
referred to in section 243(1)(d) to raise the revenue required under 
section 302(2)(a) must be equal to the tax rate set for the class referred 
to in section 243(1)(b) to raise revenue for that purpose. 
(5)  The tax rates set by the property tax bylaw must not be amended 
after the City sends the tax notices to the taxpayers unless subsection 
(6) applies. 
(6)  If after sending out the tax notices the City discovers an error or 
omission that relates to the tax rates set by the property tax bylaw, the 
Alberta Minister may, by order, permit the City to revise the property 
tax bylaw and send out a revised tax notice. 
Calculating tax rates
306   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.
Calculating amount of tax
307   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.
Special provision of property tax bylaw
308(1)  Notwithstanding anything in this Division, the property tax 
bylaw may specify a minimum amount payable as property tax in 
respect of the matters referred to in section 302(2)(a).
(2)  Notwithstanding section 302, Council may pass a bylaw separate 
from the property tax bylaw that provides for compulsory tax 
instalment payments for designated manufactured homes.
Requisitions
309(1)  In calculating the tax rate required to raise sufficient revenue 
to pay the housing requisitions, the City may include an allowance for 
non-collection of taxes at a rate not exceeding the actual rate of taxes 
uncollected from the previous year's tax levy as determined at the end 
of that year.
(2)  If in any year the property tax imposed to pay the housing 
requisitions results in too much or too little revenue being raised for 
that purpose, Council must accordingly reduce or increase the amount 
of revenue to be raised for that purpose in the next year. 
(3)  If the City is requisitioned by a taxing authority on behalf of 
Saskatchewan, and the amount owing by a taxpayer in relation to the 
requisitioned amount remains unpaid, the unpaid amount is not 
required to be paid by the City to the taxing authority that requisitioned 
the amount until such time as it is collected.
Calculating rate of tax for educational purposes
310   The following allowances and amounts may be included in 
calculating the tax rate required to raise sufficient revenue to pay the 
taxes for educational purposes referred to in section 302(2)(c):
	(a)	the allowances referred to in section 309(1);
	(b)	the amounts referred to in section 309(2).
Tax agreement
311(1)  Council may make a tax agreement with an operator of a 
public utility or of linear property who occupies the City's property, 
including property under the direction, control and management of the 
City.
(2)  A tax agreement may provide for an operator to make an annual 
payment, calculated as provided in the agreement, to the City instead 
of paying the tax imposed under this Division.
(3)  A tax agreement must provide that the City accepts payment of the 
amount calculated under the agreement in place of the tax and other 
fees or charges specified in the agreement.
(4)  If a tax agreement with the operator of a public utility that supplies 
fuel provides for the calculation of the payment as a percentage of the 
gross revenue of the public utility, that gross revenue is the aggregate 
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.
(5)  If a tax agreement with the operator of a public utility that 
transports electricity by way of a transmission system, an electric 
distribution system, or both, provides for the calculation of the 
payment as a percentage of the gross revenue of the public utility, that 
gross revenue is 
	(a)	gr, or
	(b)	gr + (qu.ns x vpu),
where
	gr	is the gross revenue received by the public utility 
under its distribution tariff for the year;
	qu.ns	is the quantity of electricity in respect of which 
system access service, distribution access service, 
or both, were provided during the year by means of 
the transmission system, the electric distribution 
system, or both, of the provider of the public 
utility;
	vpu	is the deemed value per unit quantity of electricity 
determined by the Alberta Utilities Commission 
for that year for the electricity in respect of which 
system access service, distribution access service, 
or both, were so provided.
(6)  For the purposes of subsection (5),
	(a)	"distribution access service" means the service required to 
transport electricity to customers by means of an electric 
distribution system;
	(b)	"electric distribution system" means the plant, works, 
equipment, systems and services necessary to distribute 
electricity in a service area, but does not include a generating 
unit or a transmission facility;
	(c)	"electricity" means electric energy, electric power, reactive 
power or any other electromagnetic effects associated with 
alternating current or high voltage direct current electric 
systems;
	(d)	"system access service" means the service obtained by 
eligible persons through a local substation connection to the 
transmission system or the interconnected electric system, 
and includes access to exchange electric energy through the 
power pool and access to system support services;
	(e)	"transmission system" means all transmission facilities in 
Alberta and Saskatchewan that are part of the interconnected 
electric system. 
(7)  An agreement under this section with an operator who is subject to 
regulation by the Alberta Utilities Commission is of no effect unless it 
is approved by the Public Utilities Board of Alberta.
Exemptions from taxation
312   The following property is exempt from taxation under this 
Division:
	(a)	the interest of the Crown in any property, including property 
held by any person in trust for the Crown; 
	(b)	property specially exempted by law;
	(c)	every place of public worship and the land used in 
connection with it, not exceeding 2 acres, of which a 
religious organization is the owner, except any part that has 
any other building on it, and where the land exceeds 2 acres, 
the assessment must be apportioned, but if a portion of a 
place of public worship is used as a dwelling or is leased and 
used for purposes other than public worship, that portion and 
the land used in connection with it is subject to taxation; 
	(d)	every cemetery other than a cemetery operated for gain; 
	(e)	property owned and occupied by a school district or school 
division established under an Act of Alberta or Saskatchewan 
and consisting of any or all of the following: 
	(i)	an office building and the land used in connection with 
it not exceeding 1/2 acre;
	(ii)	a building used for storage and maintenance purposes 
and the land used in connection with it not exceeding 2 
acres;
	(iii)	buildings used for the purposes of a school and the land, 
not exceeding 10 acres, used in connection with the 
school,
		except any part of such buildings used as a dwelling and the 
land used in connection with a dwelling;
	(f)	the buildings and grounds, not exceeding 10 acres, of and 
attached to or otherwise used in good faith in connection with 
and for the purpose of every hospital that receives public aid 
under any Act, if the buildings and grounds are actually used 
and occupied by the hospital but not if otherwise occupied; 
	(g)	the buildings and grounds, not exceeding 4 acres, of and 
attached to or otherwise used in good faith in connection with 
and for the purpose of the association known as The Young 
Men's Christian Association or the association known as The 
Young Women's Christian Association, if the buildings and 
grounds are actually used and occupied by either association 
but not if otherwise occupied; 
	(h)	all property belonging to the City; 
	(i)	every highway, lane and other public way, and every public 
square and park; 
	(j)	the property of every public library established under any Act 
of Alberta or Saskatchewan, and of every other public 
institution, literary or scientific, to the extent of the actual 
occupation of the property for the purposes of the institution; 
	(k)	the buildings with grounds attached owned by a branch of 
The Royal Canadian Legion, the Army, Navy and Air Force 
Veterans in Canada, if the buildings and grounds are actually 
used and occupied by one of those branches but not if 
otherwise occupied; 
	(l)	every monument erected as a war memorial and the land used 
in connection with it; 
	(m)	the buildings and grounds of every agricultural society 
established under the Agricultural Societies Act (Alberta) and 
the property of every agricultural society, fair and exhibition 
incorporated or continued pursuant to The Non-profit 
Corporations Act, 1995 (Saskatchewan);
	(n)	every residential-service facility as defined in The 
Residential Services Act (Saskatchewan) that is exempt from 
taxation under that Act, except with respect to any liability 
for local improvement taxes and special charges;
	(o)	the buildings owned by a rural municipality or county and 
used for municipal purposes, and the land used in connection 
with the buildings not exceeding 1/2 acre, but where a 
portion of any such building is occupied as a dwelling or for 
any purpose other than a municipal purpose, that portion is 
subject to taxation and the relative portion of the land on 
which the building is situated is also subject to taxation.
Exemptions granted by bylaw
313(1)  Council may, by bylaw, exempt from taxation under this 
Division property held by a non-profit organization as defined in 
section 183(f).
(2)  Council may, by bylaw, exempt from taxation under this Division 
machinery and equipment used for manufacturing or processing.
(3)  Property is exempt under this section to the extent that Council 
considers appropriate. 
(4)  Where Council exempts property from taxation pursuant to 
subsection (1) or (2), the assessment for that property must appear on 
the assessment roll in each year of the exemption.
Community organization property tax exemptions
314(1)  Property is exempt from taxation under this Division if it is 
property that is
	(a) 		owned by the City and held by a non-profit organization in 
an official capacity on behalf of the City,
	(b)	held by a non-profit organization as defined in section 183(f) 
and used solely for community games, sports, athletics or 
recreation for the benefit of the general public,
	(c)	used for a charitable or benevolent purpose that is for the 
benefit of the general public, and is owned by
	(i)	the Crown, the City or any other body that is exempt 
from taxation under this Division and held by a 
non-profit organization, or 
	(ii)	a non-profit organization,
	(d)	held by a non-profit organization as defined in section 183(f) 
and used to provide senior citizens with lodge 
accommodation as defined in the Alberta Housing Act, or 
	(e)	held by and used in connection with a society as defined in 
the Agricultural Societies Act (Alberta) or with a community 
association as defined in the Community Organization 
Property Tax Exemption Regulation 
and that meets the qualifications and conditions in the Community 
Organization Property Tax Exemption Regulation and any other 
property that is described and that meets the qualifications and 
conditions in that Regulation.
(2)  Except for properties described in subsection (1)(a), (b) or (d), 
Council may, by bylaw, make any property that is exempt from 
taxation under subsection (1) subject to taxation under this Division to 
any extent Council considers appropriate.
(3)  If Council proposes to pass a bylaw under subsection (2) it 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.
Licensed premises
315(1)  Notwithstanding this Charter and any other enactment, 
property that is licensed under the Gaming and Liquor Act (Alberta) is 
not exempt from taxation under this Division.
(2)  Despite subsection (1), property listed in section 314(1) is exempt 
from taxation under this Division if a licence specified in section 8 of 
the Community Organization Property Tax Exemption Regulation has 
been issued in respect of the property.
Grants in place of taxes
316(1)  If the Crown in right of Alberta or Saskatchewan has an 
interest in property in the City that is exempt from taxation under this 
Division, the City may apply to that Crown for a grant in respect of 
that property in each year.
(2)  The Crown may pay to the City a grant not exceeding the amount 
that would be recoverable by the City if the property were not exempt 
from taxation under this Division.
(3)  Grants paid by the Crown in right of Alberta or Saskatchewan 
under this section must be consistent with similar grants provided by 
that Crown to other municipalities.
Property that is partly exempt and partly taxable
317   A property may contain one or more parts that are exempt from 
taxation under this Division, but the taxes that are imposed against the 
taxable part of the property under this Division are recoverable against 
the entire property except in respect of properties owned by the Crown.
Changes in taxable status of property
318(1)  An exempt property or part of an exempt property becomes 
taxable if
	(a)	the use of the property changes to one that does not qualify 
for the exemption, or
	(b)	the owner of the property changes to one who does not 
qualify for the exemption.
(2)  A taxable property or part of a taxable property becomes exempt if 
	(a)	the use of the property changes to one that qualifies for the 
exemption, or
	(b)	the owner of the property changes to one who qualifies for 
the exemption.
(3)  If the taxable status of property changes, a tax imposed in respect 
of it must be prorated so that the tax is payable only for the part of the 
year in which the property, or part of it, is not exempt.
(4)  If a designated manufactured home is moved out of the City, 
	(a)	it becomes exempt from taxation by the City when it is 
moved, and
	(b)	it becomes taxable by another municipality when it is located 
in that other municipality.
Supplementary property tax bylaw
319(1)  If in any year Council passes a bylaw authorizing 
supplementary assessments to be prepared in respect of property, 
Council must, in the same year, pass a bylaw authorizing it to impose a 
supplementary tax in respect of that property.
(2)  If Council passes a bylaw under subsection (1), the tax rates set by 
its property tax bylaw must be used as the supplementary tax rates to 
be imposed. 
(3)  The City must prepare a supplementary property tax roll, which 
may be a continuation of the supplementary property assessment roll 
prepared under Part 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 275(4), 276, 278 and 279 apply in respect of a 
supplementary property tax roll. 
(6)  The City must
	(a)	prepare supplementary property tax notices for all taxable 
property shown on the supplementary property tax roll of the 
City, and
	(b)	send the supplementary property tax notices to the persons 
liable to pay the taxes.
(7)  Sections 281(4), 283, 284, 285, 286 and 287 apply in respect of 
supplementary property tax notices. 
Division 3 
Business Tax
Business tax bylaw
320(1)  Council may pass a business tax bylaw.
(2)  A business tax bylaw or any amendment to it applies to the year in 
which it is passed only if it is passed before May 1 of that year.
Taxable business
321(1)  The business tax bylaw authorizes Council to impose a tax in 
respect of all businesses operating in the City except businesses that 
are exempt in accordance with that bylaw.
(2)  The tax must not be imposed in respect of a business that is 
exempt under section 300, 325 or 326. 
Person liable to pay business tax
322(1)  A tax imposed under this Division must be paid by the person 
who operates the business.
(2)  A person who purchases a business or in any other manner 
becomes liable to be shown on the tax roll as a taxpayer must give the 
City written notice of a mailing address to which notices under this 
Division may be sent. 
Contents of business tax bylaw
323(1)  The business tax bylaw must
	(a)	require assessments of businesses operating in the City to be 
prepared and recorded on a business assessment roll,
	(b)	specify one or more of the following methods of assessment 
as the method or methods to be used to prepare the 
assessments:
	(i)	assessment based on a percentage of the gross annual 
rental value of the premises;
	(ii)	assessment based on a percentage of the net annual 
rental value of the premises;
	(iii)	assessment based on storage capacity of the premises 
occupied for the purposes of the business;
	(iv)	assessment based on floor space, being the area of all of 
the floors in a building and the area outside the building 
that are occupied for the purposes of that business;
	(v)	assessment based on a percentage of the assessment 
prepared under Part 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;
	(ii)	for the assessment method referred to in clause (b)(ii), 
the percentage of the net annual rental value;
	(iii)	for the assessment method referred to in clause (b)(iii), 
the dollar rate per unit of storage capacity;
	(iv)	for the assessment method referred to in clause (b)(iv), 
the dollar rate per unit of floor space;
	(v)	for the assessment method referred to in clause (b)(v), 
the percentage of the assessment,
		and
	(d)	establish a procedure for prorating and rebating business 
taxes.
(2)  A business tax bylaw may
	(a)	establish classes of business for the purpose of grouping 
businesses,
	(b)	specify classes of business that are exempt from taxation 
under this Division,
	(c)	require that taxes imposed under this Division be paid by 
instalments, or
	(d)	include any other information considered appropriate by the 
City.
(3)  A business tax bylaw may provide that if a lessee who is liable to 
pay the tax imposed under this Division in respect of any leased 
premises sublets the whole or part of the premises, the City may 
require the lessee or the sub-lessee to pay the tax in respect of the 
whole or part of the premises. 
Assessment not required
324   Notwithstanding section 323(1)(a), the City is not required to 
prepare an assessment for any business in a class of business that is 
exempt from taxation under the business tax bylaw.
Exempt businesses
325   The following are exempt from taxation under this Division:
	(a)	a business operated by the Crown;
	(b)	an airport operated by a regional airports authority;
	(c)	property that is
	(i)	owned by the City and used solely for the operation of 
an airport by the City, or
	(ii)	held under a lease, licence or permit from the City and 
used solely for the operation of an airport by the lessee, 
licensee or permittee.
Exemption when tax is payable under Division 2
326(1)  If 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 machinery and equipment or linear 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 machinery and 
equipment or linear property is located are not exempt from taxation 
under this Division in that year.
Business tax rate bylaw
327(1)  If Council has passed a business tax bylaw, Council must also 
pass a business tax rate bylaw annually.
(2)  The business tax rate bylaw must set a business tax rate.
(3)  If the business tax bylaw establishes classes of business, the 
business tax rate bylaw must set a business tax rate for each class. 
(4)  The business tax rate may be different for each class of business 
established by the business tax bylaw.
(5)  The tax rates set by the business tax rate bylaw must not be 
amended after the City sends the tax notices to the taxpayers.
Calculating amount of tax
328   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.
Supplementary business tax bylaw
329(1)  If in any year Council passes a bylaw authorizing 
supplementary assessments to be prepared in respect of businesses, 
Council must, in the same year, pass a bylaw authorizing it to impose a 
supplementary tax in respect of those businesses.
(2)  If Council passes a bylaw under subsection (1), it must use the tax 
rates set by its business tax rate bylaw as the supplementary tax rates to 
be imposed. 
(3)  The supplementary business tax must be imposed
	(a)	on each person who operates a business for a temporary 
period and whose name is not entered on the business tax 
roll,
	(b)	on each person who moves into new premises or opens new 
premises or branches of an existing business, although the 
person's name is entered on the business tax roll,
	(c)	on each person who begins operating a business and whose 
name is not entered on the business tax roll, and
	(d)	on each person who increases the storage capacity or floor 
space of the premises occupied for the purposes of a business 
after the business tax roll has been prepared.
(4)  The City must prepare a supplementary business tax roll, which 
may be a continuation of the supplementary business assessment roll 
or may be separate from that roll. 
(5)  A supplementary business tax roll must show
	(a)	the same information that is required to be shown on the 
business tax roll, and
	(b)	the date for determining the tax that may be imposed under 
the supplementary business tax bylaw.
(6)  Sections 275(4), 276, 278 and 279 apply in respect of a 
supplementary business tax roll.
(7)  The City must
	(a)	prepare supplementary business tax notices for all taxable 
businesses shown on the supplementary business tax roll of 
the City, and
	(b)	send the supplementary business tax notices to the persons 
liable to pay the taxes.
(8)  Sections 281(4), 283, 284, 285, 286 and 287 apply in respect of 
supplementary business tax notices.
Grants in place of taxes
330(1)  Each year the City may apply to the Crown in right of Alberta 
or Saskatchewan for a grant if there is a business in the City operated 
by that Crown.
(2)  The Crown may pay to the City a grant not exceeding the amount 
that would be recoverable by the City if the business operated by the 
Crown were not exempt from taxation under this Division. 
Division 4 
Special Tax
Special tax bylaw
331(1)  Council may pass a special tax bylaw to raise revenue to pay 
for a specific service or purpose.
(2)  A special tax bylaw must be passed annually.
(3)  Council must give public notice of a bylaw passed pursuant to this 
section.
Taxable property
332(1)  The special tax bylaw authorizes Council to impose the tax in 
respect of property in any area of the City that will benefit from the 
specific service or purpose stated in the bylaw.
(2)  The tax must not be imposed in respect of property that is exempt 
under section 300. 
Contents of special tax bylaw
333   The special tax bylaw must
	(a)	state the specific service or purpose for which the bylaw is 
passed,
	(b)	describe the area of the City that will benefit from the service 
or purpose and in which the special tax is to be imposed,
	(c)	state the estimated cost of the service or purpose,
	(d)	provide a process by which an affected person may request 
the City to review the application or calculation of a special 
tax on property if the affected person considers that an error 
or omission was made in the application or calculation, and
	(e)	state whether the tax rate is to be based on
	(i)	the assessment prepared in accordance with Part 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.
Condition
334   A special tax bylaw must not be passed unless the estimated cost 
of the specific service or purpose for which the tax is imposed is 
included in the budget of the City as an estimated expenditure.
Use of revenue
335(1)  The revenue raised by a special tax bylaw must be applied to 
the specific service or purpose stated in the bylaw.
(2)  If there is any excess revenue, the City must advertise the use to 
which it proposes to put the excess revenue.
Person liable to pay special tax
336   The person liable to pay the tax imposed in accordance with a 
special tax bylaw is the owner of the property in respect of which the 
tax is imposed.
Division 5 
Local Improvement Tax
Definition
337   In this Division, "local improvement" means a project
	(a)	that Council considers to be of greater benefit to an area of 
the City than to the whole City, and
	(b)	that is to be paid for in whole or in part by a tax imposed 
under this Division.
Petitioning rules
338(1)  Sections 162 to 166 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 not less than 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, a school division, a school district, a health 
region under the Regional Health Authorities Act (Alberta) or a 
regional health authority under The Regional Health Services Act 
(Saskatchewan) is entitled to sign a petition under this Division, it may 
give notice to Council prior to or at the time the petition is presented to 
Council that its name and the assessment prepared for its land under 
Part 9 are not to be counted in determining the sufficiency of a petition 
under subsection (2), and Council must comply with the notice.
(5)  If a corporation, church, organization, estate or other entity is 
entitled to sign a petition under this Division, the petition may be 
signed on its behalf by a person who 
	(a)	is not less than 18 years old, and
	(b)	produces on request a certificate authorizing the person to 
sign the petition.
Proposal of local improvement
339(1)  Council may on its own initiative propose a local 
improvement.
(2)  A group of owners in the City may petition Council for a local 
improvement. 
Local improvement plan
340   If a local improvement is proposed, the City must prepare a local 
improvement plan.
Contents of plan
341(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 City,
	(ii)	from revenue raised by the local improvement tax, and
	(iii)	from other sources of revenue,
		and
	(g)	include any other information the proponents of the local 
improvement consider necessary.
(2)  The estimated cost of a local improvement may include
	(a)	the actual cost of buying land necessary for the local 
improvement,
	(b)	the capital cost of undertaking the local improvement,
	(c)	the cost of professional services needed for the local 
improvement,
	(d)	the cost of repaying any existing debt on a facility that is to 
be replaced or rehabilitated, and
	(e)	other expenses incidental to the undertaking of the local 
improvement and to the raising of revenue to pay for it.
Procedure after plan is required
342(1)  When a local improvement plan has been prepared, the City 
must send a notice to the persons who will be liable to pay the local 
improvement tax.
(2)  A notice under subsection (1) must include a summary of the 
information included in the local improvement plan. 
(3)  Subject to subsection (4), if a petition objecting to the local 
improvement is filed with a designated officer within 30 days after 
sending the notices under subsection (1) and the designated officer 
declares the petition to be sufficient, Council must not proceed with 
the local improvement.
(4)  Council may, after the expiry of one year after the petition is 
declared to be sufficient, re-notify in accordance with subsections (1) 
and (2) the persons who would be liable to pay the local improvement 
tax.
(5)  If a sufficient petition objecting to the local improvement is not 
filed with the designated officer within 30 days after sending the 
notices under subsection (1), Council may undertake the local 
improvement and impose the local improvement tax at any time within 
3 years after the sending of the notices. 
(6)  If Council is authorized under subsection (5) to undertake a local 
improvement and 
	(a)	the project has not been started, or
	(b)	the project has been started but is not complete,
Council may impose the local improvement tax for one year, after 
which the tax must not be imposed until the local improvement has 
been completed or is operational. 
Local improvement tax bylaw
343(1)  Council must pass a local improvement tax bylaw in respect 
of each local improvement.
(2)  A local improvement tax bylaw authorizes Council to impose a 
local improvement tax in respect of all land in a particular area of the 
City to raise revenue to pay for the local improvement that benefits 
that area of the City. 
(3)  Notwithstanding section 300(1) and 312(1), no land is exempt 
from taxation under this section.
Contents of bylaw
344(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 City by the Crown, and
	(d)	include any other information Council considers necessary.
(2)  The local improvement tax bylaw may set the uniform tax rate 
based on estimated average costs throughout the City for a similar type 
of local improvement and that rate applies whether the actual cost of 
the local improvement is greater or less than the uniform tax rate. 
Start-up of a local improvement
345   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.
Person liable to pay local improvement tax
346   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.
Payment of local improvement tax
347(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 348 or 349, Council must refund to the owner the pro-rated 
portion of the tax paid.
Variation of local improvement tax bylaw
348(1)  If, after a local improvement tax has been imposed, there is
	(a)	a subdivision affecting a parcel of land, or
	(b)	a consolidation of 2 or more parcels of land
in respect of which a local improvement tax is payable, Council, in 
respect of future years, must revise the local improvement tax bylaw so 
that each of the new parcels of land bears an appropriate share of the 
local improvement tax. 
(2)  If, after a local improvement tax has been imposed,
	(a)	there is a change in a plan of subdivision affecting an area 
that had not previously been subject to a local improvement 
tax, and
	(b)	Council is of the opinion that as a result of the change the 
new parcels of land receive a benefit from the local 
improvement,
Council, in respect of future years, must revise the local improvement 
tax bylaw so that each benefiting parcel of land bears an appropriate 
share of the local improvement tax. 
Variation of local improvement tax rate
349(1)  If, after a local improvement tax rate has been set, Council
	(a)	receives financial assistance from the Crown or from other 
sources that is greater than the amount estimated when the 
local improvement tax rate was set, or
	(b)	refinances the debt created to pay for the local improvement 
at an interest rate lower than the rate estimated when the 
local improvement tax rate was set,
Council, in respect of future years, may revise the rate so that each 
benefiting 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%, Council, in 
respect of future years, may revise the rate so that the local 
improvement tax bylaw will raise the revenue originally anticipated for 
those years.
(3)  If, after a local improvement tax rate has been set, it is discovered 
that the actual cost of the local improvement is higher than the 
estimated cost on which the local improvement tax rate is based, 
Council may revise, once only over the life of the local improvement, 
the rate in respect of future years so that the local improvement tax 
bylaw will raise sufficient revenue to pay the actual cost of the local 
improvement. 
Unusual parcels
350   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 Council considers appropriate to ensure that 
they will bear a fair portion of the local improvement tax.
City's share of the cost
351(1)  Council may, by bylaw, require the City to pay the cost of any 
part of a local improvement that Council considers to be of benefit to 
the whole City.
(2)  A bylaw under subsection (1) must be advertised if the cost to be 
paid by the City exceeds 50% of the cost of the local improvement less 
any financial assistance provided to the City by the Crown.
(3)  If financial assistance is provided to the City by the Crown for a 
local improvement, Council must apply the assistance to the cost of the 
local improvement. 
Land required for local improvement
352(1)  If a parcel of land is required before a local improvement can 
be proceeded with, Council may agree with the owner of the parcel 
that in consideration of
	(a)	the dedication or gift to the City 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 275 must be prepared in 
accordance with an agreement under this section, notwithstanding 
anything to the contrary in this Charter. 
Exemption from local improvement tax
353(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 City, 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,
Council may exempt from taxation under the local improvement tax 
bylaw, to the extent 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)	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.
Sewers
354(1)  The City may construct a local improvement for sewer if
	(a)	Council approves the construction,
	(b)	the construction is recommended by the Minister of Health 
for Alberta, the Minister of Health for Saskatchewan or the 
medical health officer, and
	(c)	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.
Private connection to a local improvement
355(1)  If a local improvement for sewer or water has been 
constructed, the City may construct private connections from the local 
improvement to the street line if 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.
Division 6 
Well Drilling Equipment Tax
Well drilling equipment tax bylaw
356(1)  Council may pass a well drilling equipment tax bylaw.
(2)  The well drilling equipment tax bylaw authorizes 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 (Alberta) 
or The Oil and Gas Conservation Act (Saskatchewan).
Person liable to pay the tax
357   A tax imposed under this Division must be paid by the person 
who holds the licence required under the Oil and Gas Conservation 
Act (Alberta) or The Oil and Gas Conservation Act (Saskatchewan) in 
respect of the well being drilled.
Application of Alberta regulation
358(1)  The Well Drilling Equipment Tax Rate Regulation 
(AR 221/2010) made under the Municipal Government Act (Alberta) is 
incorporated into this Charter.
(2)  A tax imposed under this Division must be calculated in 
accordance with the tax rate prescribed in the Regulation referred to in 
subsection (1).
(3)  For the purposes of subsections (1) and (2), a reference in the 
Regulation referred to in subsection (1) to "Division 6 of Part 10" is to 
be interpreted as a reference to Division 6 of Part 10 of this Charter.
Division 7 
Amusement Tax
Amusement tax bylaw
359(1)  In this section,
	(a)	"owner" means a person operating a place of amusement in 
the City;
	(b)	"place of amusement" means a place where an exhibition or 
entertainment is given or a game is played and an entrance or 
admission fee is charged or collected;
	(c)	"tax" means the amusement tax set by a bylaw passed 
pursuant to subsection (2).
(2)  Council may, by bylaw, require that every person attending a place 
of amusement pay a tax on each admission to the place of amusement.
(3)  A bylaw passed pursuant to subsection (2) may direct that the tax 
may vary
	(a)	with the amount of the entrance or admission fee, or
	(b)	by category or place of amusement.
(4)  Council may, by bylaw, make rules for the collection, proper 
accounting and due payment of the amusement tax, including, without 
limitation, rules that do any or all of the following:
	(a)	require that the tax be collected by the owner of a place of 
amusement by means of tickets or otherwise in a form 
approved by the City;
	(b)	allow an owner a commission on the sale of tickets or the 
amount of tax collected;
	(c)	require an owner to deface tickets sold pursuant to this 
section in any manner that may be approved by the City and 
to place at an entrance of the owner's place of amusement 
receptacles for receiving the tickets so defaced;
	(d)	authorize bylaw enforcement officers to enter a place of 
amusement to ascertain whether the bylaw is being observed 
and to place in the lobby or elsewhere notices concerning the 
tax;
	(e)	exempt certain places of amusement from paying the tax;
	(f)	require an owner to make returns in a form approved by the 
City showing
	(i)	the number of admissions to the owner's place of 
amusement,
	(ii)	the entrance or admission fees paid,
	(iii)	the amount of tax collected, and
	(iv)	any other information that the City may consider 
necessary;
	(g)	require an owner to pay the amount collected to a designated 
officer
	(i)	after each performance or entertainment, or
	(ii)	at any time and in any manner that the City may 
consider appropriate.
(5)  Council may accept from an owner a sum in place of the tax.
(6)  Council may exempt persons attending a place of amusement from 
payment of the tax.
Division 8 
Recovery of Taxes  
Related to Land
Recovery of taxes
360(1)  The taxes due in respect of any land may be recovered from 
any owner or holder of a lease, licence or permit originally assessed for 
the taxes and from any subsequent owner of the whole or any part of 
the land.
(2)  The taxes are a special lien on the land and are collectible by 
action or distraint in priority to every claim, privilege, lien or 
encumbrance of any person except that of the Crown.
(3)  The lien referred to in subsection (2) and its priority shall not be 
lost or impaired by any neglect, omission or error of any officer of the 
City.
(4)  Nothing in this Charter shall be construed as making any business 
tax a charge on the land or the building on or in which a business is 
carried on.
Proof of debt
361   The production of a copy of the portion of the assessment roll 
relating to the taxes payable by any person in the City certified as a 
true copy by the treasurer or a designated officer is proof, in the 
absence of evidence to the contrary, of the debt.
Right to real or personal property
362(1)  The City may acquire, hold and dispose of real or personal 
property offered or transferred to it in partial or complete settlement or 
payment of, or as security for, any lien or charge or any right to a lien 
or charge or any taxes, licence fee or other indebtedness owing to the 
City.
(2)  If, pursuant to subsection (1), real property is acquired in 
settlement of taxes, the real property is deemed to have been acquired 
in accordance with the Municipal Government Act (Alberta) or The 
Tax Enforcement Act (Saskatchewan), as the case may be, and all the 
provisions of the applicable Act relating to the sale and distribution of 
proceeds of the sale of the real property apply.
(3)  The Municipal Government Act (Alberta) or The Tax Enforcement 
Act (Saskatchewan) applies to the recovery of tax arrears in respect of 
a parcel of land located in a part of the City situated in Alberta or 
Saskatchewan, respectively.
Division 9 
Recovery of Taxes Not Related to Land 
Definitions
363   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 
City, the 14 days immediately following the sending of 
the tax notice by the City, or
	(ii)	if the person liable to pay the tax is not a resident of the 
City, the 30 days immediately following the sending of 
the tax notice by the City;
	(c)	"tax" means
	(i)	a business tax,
	(ii)	a well drilling equipment tax, or
	(iii)	a property tax imposed in respect of property referred to 
in section 252(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.
Methods of recovering taxes in arrears
364(1)  The City may attempt to recover tax arrears
	(a)	in accordance with this Division, and
	(b)	subject to subsection (2), in accordance with any other 
enactment or law.
(2)  The City may start an action under subsection (1)(b) at any time 
before the goods are sold at a public auction or the City becomes the 
owner of the goods under section 374, whichever occurs first.
Property occupied by tenant
365(1)  If taxes for which an owner is liable are due on any property 
occupied by a tenant, the City may send a notice to the tenant requiring 
the tenant to pay the rent as it becomes due to the City until the taxes, 
including costs, have been paid.
(2)  The City has the same authority as the landlord of the property to 
collect rent by distress or otherwise until the taxes, including costs, 
have been paid.
(3)  This section does not prevent the City from exercising any other 
right the City has to collect the taxes from the tenant or any other 
person liable for their payment.
(4)  The notice referred to in subsection (1) may be sent
	(a)	at any time, if the taxes due are in arrears, or
	(b)	after the tax notice has been sent, if the taxes are due but not 
in arrears.
(5)  No fewer than 14 days before the City sends a notice under 
subsection (1), the City must send a notice to the owner of the property 
advising the owner of the City's intention to proceed under subsection 
(1).
(6)  From the money paid to the City under this section, the City may 
pay any sum that it considers necessary for supplying the tenant with 
heat or other service that but for the notice would have been supplied 
by the landlord of the property.
(7)  The City may, from the money paid to it under this section, pay to 
the insurer of the property the premium of any insurance on 
improvements on the property to the extent of the insurable value of 
the improvements.
(8)  The City may, from the money paid to it under this section, insure 
the interest of the City in all or any improvements on the property in 
respect of which rent is payable pursuant to this section against loss or 
damage to the extent of all taxes that may be due at the time of any 
loss or damage, including costs.
(9)  Any amount paid by the City under subsection (6), (7) or (8) may 
be deducted from the money received by the City under this section, in 
which case only the balance of the money received is to be applied to 
the unpaid taxes.
(10)  If a landlord has appointed an agent to collect rents for property 
for which a notice is sent under subsection (1), the City may send to 
the agent a notice in writing requiring the agent
	(a)	to account for all rents received by the agent from the 
property, and
	(b)	to pay to the City all the rents received by the agent from the 
property, less a reasonable commission for collection and any 
other necessary expense.
(11)  On receipt of a written notice under subsection (10), the agent is 
personally liable to the City for all rents received and not paid to the 
City as required.
(12)  Nothing done by the City pursuant to this section is to be 
construed as entry into possession of the property.
(13)  The City
	(a)	is accountable only for the money it has actually received 
pursuant to this section, and
	(b)	is not under any liability by reason of any act done  pursuant 
to this section.
(14)  A tenant may deduct from the rent any taxes paid by the tenant to 
the City pursuant to this section, other than the taxes the tenant is 
required to pay under the terms of the tenancy.
(15)  Any amount deducted by the tenant under subsection (14) is 
deemed to be payment on account of rent by the tenant to the landlord 
or any other person entitled to receive the rent.
Right to issue distress warrant
366(1)  If the City wishes to recover tax arrears pursuant to this 
Division, it may issue a distress warrant.
(2)  The City may, in writing, authorize a designated officer or appoint 
a person to the position of designated officer to prepare and issue 
distress warrants and to seize goods pursuant to distress warrants on 
behalf of the City. 
Seizure of goods
367(1)  If a distress warrant has been issued, a civil enforcement 
agency, a sheriff or a person referred to in section 366(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 City.
(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)  If 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 City 
	(a)	abandons the seizure by written notice, or
	(b)	sells the goods.
(6)  The City 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).
Goods affected by distress warrant
368(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. 
Date for issuing distress warrant
369(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, the City has reason to 
believe that a person is about to move out of the City goods that are to 
be seized under a distress warrant, the City may apply to a justice of 
the peace for an order authorizing the City to issue the distress warrant 
before the period for payment expires. 
Right to pay tax arrears
370(1)  After goods are seized under a distress warrant, any person 
may pay the tax arrears.
(2)  On payment of the tax arrears under subsection (1), the City must 
release the goods from seizure. 
(3)  A person may exercise the right under subsection (1) at any time 
before the City sells the goods at a public auction or becomes the 
owner of the goods under section 374. 
Right to collect rent to pay tax arrears
371(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 City 
may send a notice to each tenant requiring the tenant to pay the rent as 
it becomes due to the City until the business tax arrears have been 
paid.
(2)  No fewer than 14 days before the City sends a notice under 
subsection (1), it must send a notice to the owner of the property 
advising the owner of the City's intention to proceed under subsection 
(1). 
(3)  This section does not prevent the City from exercising any other 
right it has to collect the tax arrears.
Sale of property
372(1)  The City 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 City starts an action under section 364(2) to recover the tax 
arrears before the date of the public auction.
(2)  The City must advertise a public auction by posting a notice in 3 or 
more public places in the City and near the goods to be sold at least 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 City will become the owner 
of any goods not sold at the public auction, immediately after the 
public auction.
Date of public auction
373(1)  The public auction must be held within 60 days after the 
goods are seized under the distress warrant.
(2)  The City may adjourn the holding of a public auction but must 
post a notice in accordance with section 372(2) showing the new date 
on which the public auction is to be held.
Transfer to City
374   The City 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.
Separate account for sale proceeds
375(1)  The money paid for goods at a public auction or pursuant to 
section 374
	(a)	must be deposited by the City 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 
376.
(2)  The following must be paid first and in the following order:
	(a)	the tax arrears;
	(b)	any lawful expenses of the City 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 City must notify the previous 
owner that there is money remaining and that an application may be 
made under section 376 to recover all or part of the money. 
Distribution of surplus sale proceeds
376(1)  A person may apply to the Court for an order declaring that 
the person is entitled to a part of the money in the account referred to 
in section 375(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 must adjourn the hearing if necessary to allow 
for the notice to be given.
Division 10 
Recovery of Licence Fees 
and Other Amounts
Seizure of designated manufactured home
377   Part 10 of the Civil Enforcement Act (Alberta) does not apply to 
a designated manufactured home that is located in a manufactured 
home community in the City and that has been seized under a distress 
warrant.
Recovery of licence fee
378(1)  The City may recover any licence fee that remains unpaid for 
14 days after it becomes payable, with costs, by distress of the 
licensee's goods or of the licensee's interest in goods.
(2)  Sections 363 to 373 apply, with all necessary modifications, to the 
recovery of a licence fee pursuant to subsection (1).
(3)  If, before the 14-day period referred to in subsection (1) expires, 
the City has reason to believe that a person is about to move out of the 
City goods that are to be seized, the City may apply to a justice of the 
peace for an order authorizing the City to seize the goods before the 
period for payment expires.
Work or service under agreement
379(1)  The amount due in respect of any work or service performed 
by the City pursuant to an agreement with any person is a lien on any 
land owned by the person for whom the work or service was 
performed.
(2)  The City may recover the amount referred to in subsection (1) 
from the person for whom the work or service was performed
	(a)	by action, or
	(b)	by distress of the person's goods in accordance with sections 
366 and 367.
(3)  At the end of a year in which work or services were performed by 
the City under this section, the City may
	(a)	add to any arrears of taxes on land owned by a person in the 
City any amount in respect of work or services performed for 
the person that remains unpaid at the end of the year, or
	(b)	provide that the amount referred to in clause (a) is to be 
added to and form part of the taxes owed on the land.
(4)  Sections 292 to 295 apply, with all necessary modifications, to any 
amount that is added to unpaid taxes pursuant to subsection (3).
Division 11 
Recovery of Taxes Related to Designated 
Manufactured Homes
Definitions
380   In this Division,
	(a)	"financing change statement" means a financing change 
statement as defined in the Personal Property Security Act 
(Alberta) or The Personal Property Security Act, 1993 
(Saskatchewan);
	(b)	"financing statement" means a financing statement as defined 
in the Personal Property Security Act (Alberta) or The 
Personal Property Security Act, 1993 (Saskatchewan);
	(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 (Alberta) or The Personal Property Security Act, 1993 
(Saskatchewan) and the regulations made under those Acts;
	(d)	"Registry" means 
	(i)	the Personal Property Registry continued under the 
Personal Property Security Act (Alberta), or
	(ii)	the Personal Property Registry continued under The 
Personal Property Security Act, 1993 (Saskatchewan);
	(e)	"reserve bid" means the minimum price at which the City 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 (Alberta) or The Personal 
Property Security Act, 1993 (Saskatchewan);
	(g)	"tax" means a property tax imposed in respect of property 
referred to in section 252(1)(j)(i) or (k);
	(h)	"tax arrears list" means a tax arrears list prepared by the City 
under section 383;
	(i)	"tax recovery lien" means a charge to secure the amount of 
taxes owing to the City in respect of a designated 
manufactured home.
Application
381   This Division applies if the City imposes a property tax in 
respect of a designated manufactured home pursuant to section 245 
instead of requiring a licence pursuant to section 246.
Methods of recovering taxes in arrears
382(1)  The City 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)  The City 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 389, or
	(b)	the designated manufactured home is disposed of in 
accordance with section 395(a),
whichever occurs first.
Tax arrears list
383(1)  The City must annually, not later than March 31,
	(a)	prepare a tax arrears list that shows the designated 
manufactured homes in the City in respect of which there are 
tax arrears for more than one year, and that may also show 
the designated manufactured homes in the City 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)  The City 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 City 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 City 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.
Costs of recovery
384(1)  The City is responsible for the payment of the costs it incurs 
in carrying out the measures referred to in section 383, 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 City.
(3)  If a tax recovery lien is discharged in error, the City may, within 
30 days after the discharge and without any administration fee charged 
by the Government of Alberta or Government of Saskatchewan, 
re-register the tax recovery lien, which has the same effect as if the 
original tax recovery lien had not been discharged.
Removal of designated manufactured home or improvements
385   If 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 City consents.
Right to pay tax arrears
386(1)  If 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 City 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 389, or
	(b)	the designated manufactured home is disposed of in 
accordance with section 395(a).
Right to collect rent to pay tax arrears
387(1)  If a tax recovery lien has been registered against a designated 
manufactured home, the City 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 City until the tax 
arrears have been paid.
(2)  No fewer than 14 days before the City sends a notice under 
subsection (1), the City must send a notice to the owner of the 
designated manufactured home advising the owner of the City's 
intention to proceed under subsection (1). 
(3)  The City 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 City from exercising any other 
right it has to collect the tax arrears. 
Warning of sale
388(1)  Not later than August 1 following preparation of the tax 
arrears list, the City 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 City 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).
Offer of designated manufactured home for sale
389(1)  The City 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 388(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 City has started an action under section 382(2) 
to recover the tax arrears before the date of the public auction. 
(4)  The City 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. 
Reserve bid and conditions for sale
390   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.
Right to possession
391(1)  From the date on which a designated manufactured home is 
offered for sale at a public auction, the City 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 
City, and if in so doing the designated officer encounters resistance, 
the City may apply to the Court for an order for possession of the 
designated manufactured home.
Advertisement of public auction
392(1)  The City must advertise the public auction in one or more 
issues of a newspaper having general circulation in the City, no fewer 
than 10 days and no 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 
City must send a copy of the advertisement referred to in subsection 
(1) to each person referred to in section 385(1). 
Adjournment of auction
393(1)  The City 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 City 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 
388(1).
(3)  If a public auction is cancelled as a result of the payment of the tax 
arrears, the City 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 
388(1).
Unencumbered ownership
394(1)  A person who purchases a designated manufactured home at a 
public auction or pursuant to section 395(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)  If a person purchases a designated manufactured home at a public 
auction or pursuant to section 395(a), the City 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) applies notwithstanding the Personal Property 
Security Act (Alberta) and The Personal Property Security Act, 1993 
(Saskatchewan).
(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.
Right to sell or dispose of designated manufactured home
395   If a designated manufactured home is not sold at a public 
auction under section 389, the City 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 
397(1)(a) an amount of money equal to the price at 
which the City would be willing to sell the designated 
manufactured home under subclause (i),
		or
	(b)	grant a lease in respect of it.
Payment of tax arrears
396(1)  If the tax arrears in respect of a designated manufactured 
home are paid before the City disposes of it under section 395(a) or 
while the designated manufactured home is being leased under section 
395(b), the City must return the designated manufactured home to its 
owner.
(2)  Before returning the designated manufactured home to its owner 
under subsection (1), the City must send a written notice 
	(a)	to each person referred to in section 388(1), and
	(b)	if the City has leased the designated manufactured home 
under section 395(b), to the person leasing it.
(3)  The notice referred to in subsection (2) 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)	notwithstanding 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 notwithstanding the Residential Tenancies 
Act (Alberta) and The Residential Tenancies Act, 2006 
(Saskatchewan).
Separate account for sale proceeds
397(1)  The money paid for a designated manufactured home at a 
public auction or pursuant to section 395(a)
	(a)	must be deposited by the City 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 
398.
(2)  Money paid to the City as rent under a lease granted under section 
395(b) must be placed in the account referred to in subsection (1) and 
distributed in accordance with this section and section 398.
(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 City 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 City.
(4)  If there is any money remaining after payment of the tax arrears 
and costs listed in subsection (3), the City must notify the previous 
owner of the designated manufactured home that there is money 
remaining.
(5)  If the City 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 City may pay the money 
remaining after the payments under subsection (3) to the previous 
owner of the designated manufactured home.
(6)  If the City 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 City must notify the 
previous owner that an application may be made under section 398 to 
recover all or part of the money.
Distribution of surplus sale proceeds
398(1)  A person may apply to the Court for an order declaring that 
the person is entitled to a part of the money in the account referred to 
in section 397.
(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 395(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.
Payment of undistributed money to the City
399   If no application is made under section 398 within the 5-year 
period referred to in that section, the City may, for any purpose, use 
any money deposited in accordance with section 397 that remains 
undistributed.
Transfer to City after 10 years
400(1)  Notwithstanding anything in this Division, where a designated 
manufactured home has been offered for sale but not sold at a public 
auction and the City has not disposed of it under section 395(a) within 
10 years after the date of the public auction,
	(a)	sections 396, 397 and 398 cease to apply in respect of that 
designated manufactured home, and 
	(b)	the City 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 other 
encumbrances are, as regards the City, deemed performed.
(2)  If the City becomes the owner of a designated manufactured home 
under subsection (1), the City 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) applies notwithstanding the Personal Property 
Security Act (Alberta) and The Personal Property Security Act, 1993 
(Saskatchewan).
Prohibited bidding and buying
401(1)  If the City holds a public auction under section 389 or a sale 
under section 395(a), the auctioneer, the councillors, the commissioner 
and the designated officers and employees of the City shall not bid for 
or buy, or act as an agent in buying, any designated manufactured 
home offered for sale, unless subsection (2) applies.
(2)  The City may direct a designated officer or employee of the City 
to bid for or buy a designated manufactured home of which the City 
wishes to become the owner.
Reporting requirements
402   Unless the City passes a bylaw to the contrary, the owner of a 
manufactured home community must provide monthly reports to a 
designated officer of the City 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.
Bylaw requiring reports
403   Notwithstanding section 402, the City may pass a bylaw 
requiring the owner of the manufactured home community to provide 
the reports required under section 402 to the City on the dates specified 
by the City, but not more than once a month.
Insurance Proceeds
Action against issuer
404(1)  If property is damaged or destroyed by fire, lightning or 
explosion and taxes in respect of the property or the land on which it is 
or was situated are unpaid, the amount payable to any person under a 
policy of insurance on the property must, to the extent of the unpaid 
taxes, be paid, on demand, by the insurer to the City, and in default the 
City may start an action against the insurer to recover the amount of 
the unpaid taxes.
(2)  Subsection (1) applies only to the extent of the amount payable 
under the policy of insurance and only to the portion not used or to be 
used in or toward rebuilding, reinstating or repairing the property 
damaged or destroyed or in or toward acquiring, setting up and 
repairing another building to take the place of a building totally or 
substantially destroyed by fire, lightning or explosion.
Demolition or removal prohibited
405(1)  No person shall demolish or remove, or engage, employ or 
give permission to any person to demolish or remove, any building in 
respect of which there are taxes outstanding or that is situated on land 
in respect of which taxes are outstanding, without the prior written 
consent of the City.
(2)  A person who contravenes subsection (1) is guilty of an offence 
and liable on summary conviction to a fine of not less than $500 and 
not more than $10 000.
(3)  If a person is found guilty under subsection (2), damages may be 
assessed against that person in an amount not exceeding the amount of 
outstanding taxes.
(4)  If a building is removed contrary to subsection (1), the building 
may within 3 months from the date of removal be seized in its new 
location by a person authorized by the City to do so, and that person 
must have free right of entry on the land to which the building has 
been removed for the purpose of severing it from the soil, if necessary, 
and removing it, in which case it must be restored to its former 
position. 
(5)  All expenses reasonably incurred in seizing and restoring a 
building under subsection (4) may be added to the tax roll and 
collected in the same manner as taxes.
(6)  If a building is demolished or removed contrary to subsection (1) 
or, if so demolished, if any material taken from the building is 
removed, the City by its authorized bailiff may, within 3 months from 
the date of removal, distrain on the building or material for the unpaid 
taxes and costs and may sell the building or material in the same 
manner as goods and chattels distrained for taxes may be sold.
Subsequent proceeding
406   No defect, error or omission in the form or substance of a notice 
required by section 281 or in the service, transmission or receipt of the 
notice shall invalidate any subsequent proceedings for the recovery of 
the taxes.
Priority of distress
407   A distress for taxes that are not a lien on land or for a licence fee 
has priority over a distress for rent by the landlord of the premises 
occupied by the person taxed or licensed, notwithstanding that the 
landlord's seizure may be prior in time.
Overdue taxes recoverable by suit
408(1)  Overdue taxes may be recovered by action as a debt due to the 
City, in which case the tax roll is proof, in the absence of evidence to 
the contrary, of the debt.
(2)  For the purposes of this section, all taxes are deemed to be due on 
the day on which the tax notices referred to in section 281 were mailed 
or delivered as shown on the tax roll. 
Part 11 
Assessment Review Boards
Division 1 
Establishment and Function of Assessment 
Review Boards
Interpretation
409(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 412(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 411(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 Alberta Minister under section 412(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.
Assessment review boards established
410(1)  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), Council must by bylaw on receiving a 
complaint under section 420 establish a local assessment review board 
or a composite assessment review board, depending on the type of 
complaint, to hear the complaint.
Appointment of members to local assessment review board
411(1)  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 Matters Relating to Assessment Complaints Regulation, Council 
may establish a local assessment review board consisting of only one 
member appointed by Council.
(3)  The members of each local assessment review board must choose 
a presiding officer from among themselves.
Appointment of members to composite assessment review board
412(1)  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 Alberta Minister must, in accordance with the Matters 
Relating to Assessment Complaints Regulation, appoint one provincial 
member to each composite assessment review board.
(3)  Despite subsections (1) and (2) but subject to the conditions 
prescribed by the Matters Relating to Assessment Complaints 
Regulation, Council may establish a composite assessment review 
board consisting of only a provincial member appointed by the Alberta 
Minister.
(4)  The provincial member is the presiding officer of a composite 
assessment review board.
Qualifications of members
413   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 Matters Relating to Assessment Complaints 
Regulation.
Assessment review boards clerk
414(1)  Council must appoint a person to act as the clerk of the 
assessment review boards having jurisdiction in the City and prescribe 
the remuneration and duties of that person. 
(2)  The clerk appointed under this section must not be an assessor.
Acting members
415(1)  The Mayor 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 Alberta Minister must, in accordance with the Matters 
Relating to Assessment Complaints Regulation, 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.
Quorum
416(1)  Two members referred to in section 409(1)(d)(i) constitute a 
quorum of a local assessment review board.
(2)  The provincial member and one other member referred to in 
section 409(1)(c)(i) constitute a quorum of a composite assessment 
review board.
Complaints
417(1)  A person wishing to make a complaint about any assessment 
or tax must do so in accordance with this section and section 418.
(2)  A complaint must be in the form prescribed in the Matters 
Relating to Assessment Complaints Regulation and must be 
accompanied with the fee set by Council under section 438(1), if any.
Making of complaint
418(1)  A complaint may be made only by an assessed person or a 
taxpayer.
(2)  A complaint may relate to any assessed property or business.
(3)  A complaint may be made 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 subclass;
	(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.
(4)  There is no right to make a complaint about any tax rate.
(5)  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.
(6)  A complaint about a local improvement tax may be made only 
within one year after it is first imposed.
(7)  Notwithstanding subsection (6), where a local improvement tax 
rate has been revised under section 349(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)  A complaint under subsection (7) may be made only within one 
year after the local improvement tax rate is revised.
(9)  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.
(10)  An assessment review board has no jurisdiction to deal with a 
complaint about linear property or an amount set by the Alberta 
Minister under Part 9 as the equalized assessment for the City.
Jurisdiction of assessment review boards
419(1)  A local assessment review board has jurisdiction to hear 
complaints about any matter referred to in section 418(3) that is shown 
on
	(a)	an assessment notice for
	(i)	residential property with 3 or fewer dwelling units, or
	(ii)	farm land,
		or
	(b)	a tax notice other than a property tax notice.
(2)  Subject to section 418(10), a composite assessment review board 
has jurisdiction to hear complaints about any matter referred to in 
section 418(3) that is shown on an assessment notice for property other 
than property described in subsection (1)(a).
Address to which a complaint is sent
420(1)  A complaint must be filed with the clerk appointed under 
section 414 at the address shown on the assessment or tax notice, not 
later than the date shown on that notice.
(2)  On receiving a complaint, the clerk referred to in subsection (1) 
must set a date, time and location for a hearing in accordance with the 
Matters Relating to Assessment Complaints Regulation.
Notice of assessment review board hearing
421(1)  If a complaint is to be heard by a local assessment review 
board, the clerk appointed under section 414 must,
	(a)	within 30 days after receiving the complaint, provide the City 
with a copy of the complaint, and
	(b)	within the time prescribed by the Matters Relating to 
Assessment Complaints Regulation, notify the City, the 
complainant and any assessed person other than the 
complainant who is affected by the complaint of the date, 
time and location of the hearing.
(2)  If a complaint is to be heard by a composite assessment review 
board, the clerk appointed under section 414 must
	(a)	within 30 days after receiving the complaint, provide the City 
with a copy of the complaint, and
	(b)	within the time prescribed by the Matters Relating to 
Assessment Complaints Regulation, notify the Alberta 
Minister, the City, the complainant and any assessed person 
other than the complainant who is affected by the complaint 
of the date, time and location of the hearing.
Absence from hearing
422   If any person who is given notice of the hearing does not attend, 
the assessment review board must proceed to deal with the complaint if 
	(a)	all persons required to be notified were given notice of the 
hearing, and
	(b)	no request for a postponement or an adjournment was 
received by the board or, if a request was received, no 
postponement or adjournment was granted by the board.
Proceedings before assessment review board
423(1)  Assessment review boards are not bound by the rules of 
evidence or any other law applicable to court proceedings and have 
power to determine the admissibility, relevance and weight of any 
evidence.
(2)  Assessment review boards may require any person giving evidence 
before them to do so under oath. 
(3)  Members of assessment review boards are commissioners for 
oaths while acting as members.
Notice to attend or produce
424(1)  If, in the opinion of an assessment review board,
	(a)	the attendance of a person is required, or
	(b)	the production of a document or thing is required,
the assessment review board may cause to be served on a person a 
notice to attend or a notice to attend and produce a document or thing. 
(2)  If a person fails or refuses to comply with a notice served under 
subsection (1), the assessment review board may apply to the Court 
and the Court may issue a warrant requiring the attendance of the 
person or the attendance of the person to produce a document or thing. 
Protection of witnesses
425   A witness may be examined under oath on anything relevant to a 
matter that is before an assessment review board and is not excused 
from answering any question on the ground that the answer might tend 
to
	(a)	incriminate the witness,
	(b)	subject the witness to punishment under this Charter or any 
other enactment, or
	(c)	establish liability of the witness
	(i)	to a civil proceeding at the instance of the Crown in 
right of Alberta or Saskatchewan or of any other person, 
or
	(ii)	to prosecution under this Charter or any other 
enactment,
but if the answer so given tends to incriminate the witness, subject the 
witness to punishment or establish liability of the witness, it must not 
be used or received against the witness in any civil proceedings or in 
any other proceedings under this Charter or any other enactment, 
except in a prosecution for or proceedings in respect of perjury or the 
giving of contradictory evidence.
Division 2 
Decisions of Assessment 
Review Boards
Decisions of assessment review board
426(1)  An assessment review board may, with respect to any matter 
referred to in section 418(3), make a change to an assessment roll or 
tax roll or decide that no change is required.
(2)  An assessment review board must dismiss a complaint that was not 
made within the proper time or that does not comply with section 
418(5).
(3)  An assessment review board must not alter any assessment that is 
fair and equitable, taking into consideration
	(a)	the valuation and other standards set out in the Matters 
Relating to Assessment and Taxation Regulation,
	(b)	the procedures set out in the Matters Relating to Assessment 
Complaints Regulation, and
	(c)	the assessments of similar property or businesses in the City.
(4)  An assessment review board must not alter any assessment of farm 
land, machinery and equipment or railway property that has been 
prepared correctly in accordance with the Matters Relating to 
Assessment and Taxation Regulation.
Assessment review board decisions
427(1)  Subject to the Matters Relating to Assessment Complaints 
Regulation, an assessment review board must, in writing, render a 
decision and provide reasons, including any dissenting reasons,
	(a)	within 30 days from the last day of the hearing, or
	(b)	before the end of the taxation year to which the complaint 
that is the subject of the hearing applies,
whichever is earlier. 
(2)  Despite subsection (1), in the case of a complaint about a 
supplementary assessment notice, an amended assessment notice or 
any tax notice other than a property tax notice, an assessment review 
board must render its decision in writing in accordance with the 
Matters Relating to Assessment Complaints Regulation.
Costs of proceedings 
428   A composite assessment review board may, or in the 
circumstances set out in the Matters Relating to Assessment 
Complaints Regulation must, order that costs of and incidental to any 
hearing before it be paid by one or more of the parties in the amount 
specified in that Regulation.
Effect of order relating to costs
429   An order of the composite assessment review board under 
section 428 may be registered
	(a)	in the Personal Property Registry continued under the 
Personal Property Security Act (Alberta) and at any Land 
Titles Office of Alberta, or
	(b)	in the Personal Property Registry continued under The 
Personal Property Security Act, 1993 (Saskatchewan) and 
the Saskatchewan Land Titles Registry,
and, on registration, has the same effect as if it were a registered writ 
of enforcement issued after judgment has been entered in an action by 
the Court.
Notice of decision
430   The clerk appointed under section 414 must, within 7 days after 
an assessment review board renders a decision, send the board's 
written decision and reasons, including any dissenting reasons, to the 
persons notified of the hearing under section 421(1)(b) or (2)(b), as the 
case may be. 
Appeal
431(1)  An appeal lies to the Court on a question of law or jurisdiction 
with respect to a decision of an assessment review board.
(2)  Any of the following may appeal the decision of an assessment 
review board:
	(a)	the complainant;
	(b)	an assessed person, other than the complainant, who is 
affected by the decision;
	(c)	the City, if the decision being appealed relates to property 
that is within the boundaries of the City;
	(d)	the assessor appointed by the City.
(3)  An application for leave to appeal must be filed with the Court 
within 30 days after the persons notified of the hearing receive the 
decision under section 430, and notice of the application for leave to 
appeal must be given to 
	(a)	the assessment review board, and
	(b)	any other persons as the judge directs.
(4)  If an applicant makes a written request for materials to the 
assessment review board for the purposes of the application for leave 
to appeal under subsection (3), the assessment review board must 
provide the materials requested within 14 days from the date on which 
the written request is served.
(5)  On hearing the application and the representations of those persons 
who are, in the opinion of the judge, affected by the application, the 
judge may grant leave to appeal if the judge is of the opinion that the 
appeal involves a question of law or jurisdiction of sufficient 
importance to merit an appeal and has a reasonable chance of success.
(6)  If a judge grants leave to appeal, the judge may
	(a)	direct which persons or other bodies must be named as 
respondents to the appeal,
	(b)	specify the question of law or the question of jurisdiction to 
be appealed, and
	(c)	make any order as to the costs of the application that the 
judge considers appropriate.
(7)  On leave to appeal being granted by a judge, the appeal must 
proceed in accordance with the practice and procedure of the Court.
(8)  Notice of the appeal must be given to the parties affected by the 
appeal and to the assessment review board.
(9)  Within 30 days from the date that the leave to appeal is obtained, 
the assessment review board must forward to the clerk of the Court the 
transcript, if any, and the record of the hearing, its findings and reasons 
for the decision.
Decision on appeal
432(1)  On the hearing of an appeal,
	(a)	no evidence other than the evidence that was submitted to the 
assessment review board may be admitted, but the Court may 
draw any inferences
	(i)	that are not inconsistent with the facts expressly found 
by the assessment review board, and
	(ii)	that are necessary for determining the question of law or 
the question of jurisdiction,
		and
	(b)	the Court may confirm or cancel the decision.
(2)  In the event that the Court cancels a decision, the Court must refer 
the matter back to the assessment review board, and the board must 
rehear the matter and deal with it in accordance with the opinion of or 
any direction given by the Court on the question of law or the question 
of jurisdiction.
(3)  No member of the assessment review board is liable for costs by 
reason of or in respect of an application for leave to appeal or an 
appeal under this Charter.
(4)  If the Court finds that the only ground for appeal established is a 
defect in form or a technical irregularity and that no substantial wrong 
or miscarriage of justice has occurred, the Court may deny the appeal, 
confirm the decision of the assessment review board despite the defect 
or irregularity, and order that the decision takes effect from the time 
and on the terms that the Court considers proper.
Division 3 
General Matters
Referral of unfair assessment to Minister
433   An assessment review board may refer any assessment that it 
considers unfair and inequitable to the Alberta Minister and the 
Alberta Minister may deal with it under sections 271 and 534.
Required changes to rolls
434   The City must make any changes to its assessment roll or tax 
roll, or both, that are necessary to reflect the decision of an assessment 
review board.
Right to continue proceedings
435   A person who becomes an assessed person or taxpayer in respect 
of a property or business while a complaint about the property or 
business is being dealt with under this Part may become a party to any 
proceedings started by the previous assessed person or taxpayer.
Obligation to pay taxes
436   Making a complaint under this Part does not relieve any person 
from the obligation to pay any taxes owing on any property or business 
or any penalties imposed for late payment of taxes.
Prohibition
437(1)  A member of an assessment review board must not hear or 
vote on any decision that relates to a matter in respect of which the 
member has a pecuniary interest.
(2)  For the purposes of subsection (1), a member of an assessment 
review board has a pecuniary interest in a matter to the same extent 
that a councillor would have a pecuniary interest in the matter as 
determined in accordance with section 131.
Fees
438(1)  Subject to the Matters Relating to Assessment Complaints 
Regulation, Council may set fees payable by persons wishing to make 
complaints or to be involved as a party or intervenor in a hearing 
before an assessment review board and for obtaining copies of an 
assessment review board's decisions and other documents.
(2)  If the assessment review board makes a decision in favour of the 
complainant, the fees paid by the complainant under subsection (1) 
must be refunded. 
(3)  If
	(a)	the assessment review board makes a decision that is not in 
favour of the complainant, and
	(b)	on appeal, the Court makes a decision in favour of the 
complainant,
the fees paid by the complainant under subsection (1) must be 
refunded. 
Admissible evidence at hearing
439(1)  A copy of
	(a)	an assessment roll or tax roll or part of it, or 
	(b)	an assessment notice or tax notice
that is certified by the treasurer as being a true copy of the original roll, 
part of the roll or notice is proof, in the absence of evidence to the 
contrary, of the existence and validity of the roll, part of the roll or 
notice and is admissible in evidence without proof of the appointment 
or signature of the treasurer. 
(2)  A statutory declaration signed by the treasurer is admissible in 
evidence as proof, in the absence of evidence to the contrary, that 
	(a)	an assessment notice was sent on the date shown on the 
assessment notice, or 
	(b)	a tax notice was sent on the date shown on the tax notice.
Decision admissible on appeal
440   A copy of a decision of an assessment review board that is 
certified by the clerk appointed under section 414 as being a true copy 
of the original decision is proof, in the absence of evidence to the 
contrary, of the decision and is admissible in evidence without proof of 
the appointment or signature of the secretary.
Immunity
441   The members of an assessment review board are not personally 
liable for anything done or omitted to be done in good faith in the 
exercise or purported exercise of a power, duty or function under this 
Part.
Part 12 
Municipal Government Board
Definitions
442   In this Part,
	(a)	"administrator" means the Deputy Minister of the Alberta 
Minister;
	(b)	"Board" means the Municipal Government Board and 
includes any panel of the Municipal Government Board.
Qualifications of members
443   A member of a panel of the Board may not participate in a 
hearing related to assessment matters unless the member is qualified to 
do so in accordance with the Matters Relating to Assessment 
Complaints Regulation.
Jurisdiction of the Board
444(1)  The Board has jurisdiction
	(a)	to hear complaints about assessments for linear property in 
the City, and
	(b)	to hear any complaint relating to the amount set by the 
Alberta Minister under Part 9 as the equalized assessment for 
the City.
(2)  The Board must hold a hearing under Division 1 of this Part in 
respect of the matters set out in subsection (1)(a) and (b).
ALSA regional plans
445   In carrying out its functions and in exercising its jurisdiction 
under this Charter, the Board must act in accordance with any 
applicable ALSA regional plan.
Limit on Board's jurisdiction
446  The Board has no jurisdiction under section 444 to hear a 
complaint relating to an equalized assessment set by the Alberta 
Minister under Part 9 if the reason for the complaint is
	(a)	that the equalized assessment fails to reflect a loss in value 
where the loss in value has not been reflected in the 
assessments referred to in section 265,
	(b)	that information provided to the Alberta Minister by the City 
in accordance with the Municipal Government Act (Alberta) 
does not properly reflect the relationship between the 
assessments and the value of property in the City for the year 
preceding the year in which the assessments were used for 
the purpose of imposing a tax under Part 10, or
	(c)	that information relied on by the Alberta Minister pursuant to 
the Municipal Government Act (Alberta) is incorrect.
Division 1 
Hearings Before the Board
Form of complaint
447(1)  Any complaint respecting a matter that is to be dealt with by a 
hearing before the Board must be in the form prescribed by the Matters 
Relating to Assessment Complaints Regulation and must be filed with 
the administrator within the following periods:
	(a)	for a complaint about an assessment for linear property, not 
later than the date shown on the assessment notice;
	(b)	for a complaint relating to the amount of an equalized 
assessment, not later than 30 days from the date the Alberta 
Minister sends the City the report described in section 268.
(2)  The form referred to in subsection (1) must include
	(a)	the reason the matter is being referred to the Board,
	(b)	a brief explanation of the issues to be decided by the Board, 
and
	(c)	an address to which any notice or decision of the Board is to 
be sent.
(3)  In addition to the information described in subsection (2), in 
respect of a complaint about an assessment for linear property, the 
form referred to in subsection (1) must
	(a)	indicate what information on an assessment notice is 
incorrect,
	(b)	explain in what respect that information is incorrect,
	(c)	indicate what the correct information is, and
	(d)	identify the requested assessed value, if the complaint relates 
to an assessment.
(4)  In addition to the information described in subsection (2), in 
respect of a complaint about an amount of an equalized assessment, the 
form referred to in subsection (1) must
	(a)	explain in what respect the amount is incorrect, and
	(b)	indicate what the correct amount should be.
Complaints about linear property
448(1)  A complaint about an assessment for linear property may be 
about any of the following matters, as shown on the assessment notice: 
	(a)	the description of any linear property;
	(b)	the name and mailing address of an assessed person;
	(c)	an assessment;
	(d)	the type of improvement;
	(e)	school support;
	(f)	whether the linear property is assessable;
	(g)	whether the linear property is exempt from taxation under 
Part 10.
(2)  Any of the following may make a complaint about an assessment 
for linear property:
	(a)	an assessed person;
	(b)	the City.
Duty of administrator on receiving complaint
449(1)  On receiving a complaint referred to in section 447(1), the 
administrator must set a date, time and location for a hearing before the 
Board in accordance with the Matters Relating to Assessment 
Complaints Regulation.
(2)  If the complaint relates to an assessment for linear property, the 
administrator must advise the Alberta Minister that the complaint has 
been received.
Notice of hearing before the Board
450   If a matter is to be heard by the Board, the administrator must,
	(a)	within 30 days after receiving a complaint under section 
447(1), provide the City with a copy of the complaint, and
	(b)	within the time prescribed by the Matters Relating to 
Assessment Complaints Regulation, and no fewer than 14 
days before the hearing, notify the City, the person who sent 
the complaint to the administrator and any assessed person 
who is affected by the matter to be heard of the date, time 
and location of the hearing.
Absence from hearing
451   If any person who is given notice of the hearing does not attend, 
the Board must proceed to deal with the matter if 
	(a)	all persons required to be notified were given notice of the 
hearing, and
	(b)	no request for a postponement or an adjournment was 
received by the Board or, if a request was received, no 
postponement or adjournment was granted by the Board.
Proceedings before the Board
452(1)  The Board is not bound by the rules of evidence or any other 
law applicable to court proceedings and has power to determine the 
admissibility, relevance and weight of any evidence. 
(2)  The Board may require any person giving evidence before it to do 
so under oath.
(3)  Members of the Board are commissioners for oaths while acting in 
their official capacities.
Notice to attend or produce
453(1)  If, in the opinion of the Board, 
	(a)	the attendance of a person is required, or
	(b)	the production of a document or thing is required,
the Board may cause to be served on a person a notice to attend or a 
notice to attend and produce a document or thing. 
(2)  If a person fails or refuses to comply with a notice served under 
subsection (1), the Board may apply to the Court and the Court may 
issue a warrant requiring the attendance of the person or the attendance 
of the person to produce a document or thing.
Protection of witnesses
454   A witness may be examined under oath on anything relevant to a 
matter that is before the Board and is not excused from answering any 
question on the ground that the answer might tend to 
	(a)	incriminate the witness,
	(b)	subject the witness to punishment under this Charter or under 
any other enactment, or
	(c)	establish liability of the witness
	(i)	to a civil proceeding at the instance of the Crown in 
right of Alberta or Saskatchewan or of any other person, 
or
	(ii)	to prosecution under any Act,
but if the answer so given tends to incriminate the witness, subject the 
witness to punishment or establish liability of the witness, it must not 
be used or received against the witness in any civil proceedings or in 
any other proceedings under this Charter or any other enactment, 
except in a prosecution for or proceedings in respect of perjury or the 
giving of contradictory evidence.
Decisions of the Board
455(1)  On concluding a hearing, the Board may make any of the 
following decisions:
	(a)	make a change in respect of any matter referred to in section 
448(1), if the hearing relates to a complaint about an 
assessment for linear property;
	(b)	make a change to any equalized assessment, if the hearing 
relates to an equalized assessment;
	(c)	decide that no change to an equalized assessment or an 
assessment roll is required.
(2)  The Board must dismiss a complaint that was not made within the 
proper time or that does not comply with section 448(1), (2) or (3).
(3)  The Board must not alter 
	(a)	any assessment of linear property that has been prepared 
correctly in accordance with the Matters Relating to 
Assessment and Taxation Regulation, or
	(b)	any equalized assessment that is fair and equitable, taking 
into consideration equalized assessments in similar 
municipalities.
(4)  The Board may, in its decision, 
	(a)	include terms and conditions, and
	(b)	make the decision effective on a future date or for a limited 
time.
Board decisions
456(1)  Subject to the Matters Relating to Assessment Complaints 
Regulation, if the hearing relates to a complaint about an assessment 
for linear property, the Board must, in writing, render a decision and 
provide reasons, including any dissenting reasons,
	(a)		within 30 days from the last day of the hearing, or
	(b)	before the end of the taxation year to which the assessment 
that is the subject of the hearing applies,
whichever is earlier.
(2)  Subject to the Matters Relating to Assessment Complaints 
Regulation, if the hearing relates to a complaint about the amount of an 
equalized assessment, the Board must, in writing, render a decision and 
provide reasons, including any dissenting reasons,
	(a)	within 30 days from the last day of the hearing, or
	(b)	within 150 days from the date the Alberta Minister sends the 
City the report described to in section 268,
whichever is earlier.
Costs of proceedings
457   The Board may, or in the circumstances set out in the Matters 
Relating to Assessment Complaints Regulation must, order that costs 
of and incidental to any hearing before it be paid by one or more of the 
parties in the amount specified in that Regulation.
Effect of order relating to costs
458   A decision of the Board under section 457 relating to costs may 
be registered 
	(a)	in the Personal Property Registry continued under the 
Personal Property Security Act (Alberta) and at any Land 
Titles Office of Alberta, or
	(b)	in the Personal Property Registry continued under The 
Personal Property Security Act, 1993 (Saskatchewan) and 
the Saskatchewan Land Titles Registry,
and, on registration, has the same effect as if it were a registered writ 
of enforcement issued after judgment has been entered in an action by 
the Court.
Extension of time
459   If a decision of the Board requires something to be done within a 
specified time, the Board may extend the time.
Rehearing
460   The Board may rehear any matter before making its decision, 
and may review, rescind or vary any decision made by it.
Notice of decision
461   The Board must, within 7 days after it renders a decision, send 
its written decision and reasons, including any dissenting reasons, to 
the persons notified of the hearing under section 450(1)(b).
Decision final
462(1)   An appeal lies to the Court on a question of law or 
jurisdiction with respect to a decision of the Board.
(2)  Any of the following may appeal the decision of the Board:
	(a)	the complainant;
	(b)	an assessed person, other than the complainant, who is 
affected by the decision;
	(c)	the City, if the decision being appealed relates to property 
that is within the boundaries of the City;
	(d)	the assessor appointed by the City, if clause (c) applies.
(3)  An application for leave to appeal must be filed with the Court 
within 30 days after the persons notified of the hearing receive the 
decision under section 461, and notice of the application for leave to 
appeal must be given to 
	(a)	the Board, and
	(b)	any other persons as the judge directs.
(4)  If an applicant makes a written request for materials to the Board 
for the purposes of the application for leave to appeal under subsection 
(3), the Board must provide the materials requested within 14 days 
from the date on which the written request is served.
(5)  On hearing the application and the representations of those persons 
who are, in the opinion of the judge, affected by the application, the 
judge may grant leave to appeal if the judge is of the opinion that the 
appeal involves a question of law or jurisdiction of sufficient 
importance to merit an appeal and has a reasonable chance of success.
(6)  If a judge grants leave to appeal, the judge may
	(a)	direct which persons or other bodies must be named as 
respondents to the appeal,
	(b)	specify the question of law or the question of jurisdiction to 
be appealed, and
	(c)	make any order as to the costs of the application that the 
judge considers appropriate.
(7)  On leave to appeal being granted by a judge, the appeal must 
proceed in accordance with the practice and procedure of the Court.
(8)  Notice of the appeal must be given to the parties affected by the 
appeal and to the Board.
(9)  Within 30 days from the date that the leave to appeal is obtained, 
the Board must forward to the clerk of the Court the transcript, if any, 
and the record of the hearing, its findings and reasons for the decision.
Decision on appeal
463(1)  On the hearing of an appeal,
	(a)	no evidence other than the evidence that was submitted to the 
Board may be admitted, but the Court may draw any 
inferences
	(i)	that are not inconsistent with the facts expressly found 
by the Board, and
	(ii)	that are necessary for determining the question of law or 
the question of jurisdiction,
		and
	(b)	the Court may confirm or cancel the decision.
(2)  In the event that the Court cancels a decision, the Court must refer 
the matter back to the Board, and the Board must rehear the matter and 
deal with it in accordance with the opinion of or any direction given by 
the Court on the question of law or the question of jurisdiction.
(3)  No member of the Board is liable for costs by reason of or in 
respect of an application for leave to appeal or an appeal under this 
Charter.
(4)  If the Court finds that the only ground for appeal established is a 
defect in form or a technical irregularity and that no substantial wrong 
or miscarriage of justice has occurred, the Court may deny the appeal, 
confirm the decision of the Board despite the defect or irregularity, and 
order that the decision takes effect from the time and on the terms that 
the Court considers proper.
Technical irregularities
464(1)  If there has been substantial compliance with this Part, a 
decision of the Board is not invalid because of a defect in form, a 
technical irregularity or informality.
(2)  The Board may correct any error or omission in its decision.
Intervention by the City
465(1)  If Council considers that the interests of the public in the City 
or in a major part of the City are sufficiently concerned, Council may 
authorize the City to become a complainant or intervenor in a hearing 
before the Board.
(2)  For the purposes of subsection (1), Council may take any steps, 
incur any expense and take any proceedings necessary to place the 
question in dispute before the Board for a decision.
Division 2 
Inquiries by the Board
Referrals to the Board
466(1)  The Lieutenant Governor in Council of Alberta or 
Saskatchewan may refer any matter to the Board for its 
recommendations.
(2)  The Alberta Minister or the Saskatchewan Minister may, by order, 
refer any question or other matter to the Board for its 
recommendations.
(3)  On receipt of a reference under subsection (1) or (2), the Board 
must conduct an inquiry and prepare a report in accordance with 
section 467.
Report
467(1)  On concluding an inquiry, the Board must prepare a report 
that includes its recommendations.
(2)  The Board may make any recommendations it considers 
appropriate.
(3)  The report must be delivered to the Minister who referred to the 
Board the question or matter in respect of which the report is made.
Referral of unfair assessment
468   The Board may refer any assessment that it considers unfair and 
inequitable to the Alberta Minister and the Minister may deal with it 
under sections 271 and 534.
Required changes to rolls
469(1)  The City must make any changes to its assessment roll or tax 
roll, or both, that are necessary to reflect the decision of the Board.
(2)  The Alberta Minister must make any changes to the Minister's 
assessment roll for linear property that are necessary to reflect the 
decision of the Board.
Right to continue proceedings
470   A person who becomes an assessed person or taxpayer in respect 
of a property or business when a complaint or an appeal about the 
property or business is being dealt with under this Part may become a 
party to any proceedings started by the previous assessed person or 
taxpayer.
Obligation to pay taxes
471   Sending a complaint to the Board under section 447(1) does not 
relieve any person from the obligation to pay any taxes owing on any 
property or business or any penalties imposed for late payment of 
taxes.
Prohibition
472(1)   A member of the Board must not hear or vote on any decision 
or recommendation that relates to a matter in respect of which the 
member has a pecuniary interest.
(2)  For the purposes of subsection (1), a member has a pecuniary 
interest in a matter to the same extent that a councillor would have a 
pecuniary interest in the matter as determined in accordance with 
section 131.
Contempt
473(1)  A person is in contempt of the Board if the person commits or 
does any act, matter or thing that would, if done in or in respect of a 
Court of Queen's Bench of Alberta or Saskatchewan, constitute a 
contempt of the Court.
(2)  A Court referred to in subsection (1) may, on an application by the 
Board, commit a person referred to in subsection (1) for contempt of 
the Board, and has the same power of committal in respect of contempt 
of the Board as it has in respect of contempt of the Court.
Rules respecting procedures
474   The Board may make rules regulating its procedures.
Powers of the Board
475(1)  The Board may request copies of statements, reports, 
documents or information of any kind from any local authority.
(2)  The Board may request, in writing, copies of any certificates or 
certified copies of documents from
	(a)	any Land Titles Office of Alberta or from the member of the 
Executive Council of Alberta to whom responsibility for the 
administration of the Land Titles Act (Alberta) is assigned 
under the Government Organization Act (Alberta), or
	(b)	the Saskatchewan Land Titles Registry.
(3)  The Board or any member of the Board may at any time search the 
public records of any Land Titles Office of Alberta or the 
Saskatchewan Land Titles Registry.
Admissible evidence at hearing
476(1)  A document purporting to have been issued by a corporation 
or any officer, agent or employee of a corporation, or by any other 
person for or on its behalf, may be considered by the Board as proof, in 
the absence of evidence to the contrary, that the document was issued 
by the corporation. 
(2)  A copy of 
	(a)	an assessment roll or tax roll or part of it, or 
	(b)	an assessment notice or tax notice
that is certified by the treasurer as being a true copy of the original roll, 
part of the roll or notice is proof, in the absence of evidence to the 
contrary, of the existence and validity of the roll, part of the roll or 
notice and is admissible in evidence without proof of the appointment 
or signature of the treasurer. 
(3)  A statutory declaration signed by the treasurer is admissible in 
evidence as proof, in the absence of evidence to the contrary, that 
	(a)	an assessment notice was sent on the date shown on the 
assessment notice, or
	(b)	a tax notice was sent on the date shown on the tax notice.
Decision admissible on judicial review
477   A copy of a decision of the Board that is certified by the person 
who presided at the hearing as being a true copy of the original 
decision is proof, in the absence of evidence to the contrary, of the 
decision and is admissible in evidence without proof of the 
appointment or signature of the person who signed the certificate.
Immunity
478   The members of the Board are not personally liable for anything 
done or omitted to be done in good faith in the exercise or purported 
exercise of a power, duty or function under this Part.
Transitional - complaints made before this Charter in force
479(1)  Parts 11 and 12 apply only in respect of complaints made 
under Part 11 or 12 after the coming into force of this Charter. 
(2)  Notwithstanding section 556, The Lloydminster Charter 
(AR 43/79) continues to apply in respect of complaints made under 
section 577 or 601 of The Lloydminster Charter (AR 43/79) before the 
coming into force of this Charter, and those complaints must be dealt 
with in accordance with The Lloydminster Charter (AR 43/79) as if it 
had not been repealed.
Part 13 
Liability of the City, Enforcement 
of Municipal Law and  
Other Legal Matters
Division 1 
Liability of the City
Acting in accordance with statutory authority
480   Subject to this Charter and all other enactments, the City is not 
liable for damage caused by any thing done or not done by the City in 
accordance with the authority of this Charter or another enactment 
unless the cause of action is negligence or any other tort.
Non-negligence actions
481(1)  The City is not liable in an action based on nuisance, or on 
any other tort that does not require a finding of intention or negligence, 
if the damage arises, directly or indirectly, from roads or from the 
operation or non-operation of 
	(a)	a public utility, or
	(b)	a dike, ditch or dam.
(2)  Any person who causes any loss, damage or injury to any public 
utility service provided by the City or to any property used in 
providing the public utility service, whether owned by the City or not, 
is liable to the owner for that loss, damage or injury.
(3)  Without limiting subsection (1), the City is not liable for damages 
resulting from
	(a)	any interference with the supply of a public utility service if
	(i)	the interference is necessary for the repair and proper 
maintenance of the public utility service, and
	(ii)	a reasonable attempt is made to notify the owners or 
occupants of land or buildings affected by the intended 
interference,
		or
	(b)	the breaking or severing of a service pipe, service line or 
attachment.
Exercise of discretion
482   If the City has the discretion to do something, the City is not 
liable for not doing that thing or for deciding in good faith not to do 
that thing.
Inspections and maintenance
483   The City is not liable for damage caused by
	(a)	a system of inspection, or the manner in which inspections 
are to be performed, or the frequency, infrequency or absence 
of inspections, and
	(b)	a system of maintenance, or the manner in which 
maintenance is to be performed, or the frequency, 
infrequency or absence of maintenance.
Snow on roads - limitation of actions
484(1)  The City is liable for an injury to a person or damage to 
property caused by snow, ice or slush on roads or sidewalks in the City 
only if the City is grossly negligent. 
(2)  A person who brings an action claiming gross negligence 
described in subsection (1) must notify the City of the event that gives 
rise to the action within 21 days of the occurrence of the event. 
(3)  Failure to notify the City bars the action unless 
	(a)	there is a reasonable excuse for the lack of notice and the 
City is not prejudiced by the lack of notice,
	(b)	death is the result of the event complained of, or
	(c)	the City waives in writing the requirement for notice.
Repair of roads, public places and public works
485(1)  Every road or other public place that is subject to the 
direction, control and management of the City, including all public 
works in, on or above the roads or public place put there by the City or 
by any other person with the permission of the City, must be kept in a 
reasonable state of repair by the City, having regard to
	(a)	the character of the road, public place or public work, and
	(b)	the area of the City in which it is located.
(2)  The City is liable for damage caused by the City failing to perform 
its duty under subsection (1). 
(3)  This section does not apply to any road made or laid out by a 
private person or any work made or done on a road or place by a 
private person until the road or work is subject to the direction, control 
and management of the City.
(4)  The City is not liable under this section unless the claimant has 
suffered by reason of the default of the City a particular loss or damage 
beyond what is suffered by the claimant in common with all other 
persons affected by the state of repair.
(5)  The City is not liable under this section in respect of acts done or 
omitted to be done by persons exercising powers or authorities 
conferred on them by law, and over which the City has no control, if 
the City is not a party to those acts or omissions.
(6)  The City is liable under this section only if the City knew or 
should have known of the state of repair.
(7)  The City is not liable under this section if the City proves that it 
took reasonable steps to prevent the disrepair from arising.
(8)  If a traffic control device has been defaced, removed or destroyed 
by someone other than a designated officer or employee or agent of the 
City, the City is liable under this section only if the City
	(a)	had actual notice of the defacement, removal or destruction, 
and
	(b)	failed to restore, repair or replace the traffic control device in 
a reasonable period of time.
(9)  A person who brings an action under this section must notify the 
City of the event that gives rise to the action within 30 days of the 
occurrence of the event.
(10)  Failure to notify the City bars the action unless 
	(a)	there is a reasonable excuse for the lack of notice and the 
City is not prejudiced by the lack of notice,
	(b)	death is the result of the event complained of, or
	(c)	the City waives in writing the requirement for notice.
Things on or adjacent to roads
486   The City is not liable for damage caused
	(a)	by the presence, absence or type of any wall, fence, guardrail, 
railing, curb, pavement markings, traffic control device, 
illumination device or barrier adjacent to or in, along or on a 
road, or
	(b)	by or on account of any construction, obstruction or erection 
or any situation, arrangement or disposition of any earth, 
rock, tree or other material or thing adjacent to or in, along or 
on a road that is not on the travelled portion of the road.
Limitation of actions
487   No action or proceeding is to be brought against the City for the 
recovery of damages after the expiration of one year from the time 
when the damages were sustained, and no action or proceeding is to be 
continued unless service of the notice or statement of claim is made 
within that one-year period.
No limitation respecting taxes or debt
488   Notwithstanding the Limitations Act (Alberta) and The 
Limitations Act (Saskatchewan), there is no limitation on the time 
within which the City may commence an action or a proceeding to 
recover taxes or any other debt due to the City pursuant to this Charter.
Action respecting illegal bylaw
489(1)  No action or proceeding is to be brought for anything done 
pursuant to a bylaw or resolution that is illegal in whole or in part until
	(a)	one month after the bylaw or resolution or the illegal part of 
the bylaw or resolution is quashed or repealed, and
	(b)	one month's written notice has been given to the City of the 
intention to bring the action.
(2)  An action or proceeding referred to in subsection (1) may be 
brought against the City alone but shall not be brought against any 
person acting pursuant to the bylaw or resolution.
Public works affecting land
490(1)  In this section and sections 491 and 492,
	(a)	"Alberta Board" means a Board as defined in section 1(b) of 
the Expropriation Act (Alberta);
	(b)	"claimant" means an owner of land who files a claim under 
this section;
	(c)	"injurious affection" means, in respect of land, the permanent 
reduction in the appraised value of the land as a result of the 
existence, but not the construction, erection or use, of a 
public work or structure for which the City would be liable if 
the existence of the public work or structure were not under 
the authority of an enactment.
(2)  This section applies only in respect of public works and structures 
for which a construction completion certificate is issued after this 
section comes into force.
(3)  Within one year after the construction or erection of a public work 
or structure is completed, as signified by the construction completion 
certificate, the City must deliver or mail to every owner of land that 
abuts land on which the public work or structure is situated, and place 
in a newspaper circulating in the City, a notice that
	(a)	identifies the public work or structure,
	(b)	states the date of completion, and
	(c)	states that claims for compensation under this section must 
be received within 60 days after the notice is published in the 
newspaper.
(4)  Subject to subsection (5), an owner of land that abuts land on 
which a public work or structure is situated is entitled to compensation 
from the City for injurious affection to the owner's land.
(5)  An owner of land referred to in subsection (4) is entitled to 
compensation under this section only if, within 60 days after notice of 
the completion of the public work or structure is published in the 
newspaper, the owner files a claim with the City.
(6)  A claim must state the amount claimed and the particulars of the 
claim to prove the claim.
(7)  The value of any advantage to a claimant's land derived from the 
existence of the public work or structure must be set off against the 
amount that would otherwise be payable as compensation for injurious 
affection.
(8)  No compensation is payable for injurious affection caused by
	(a)	the existence of boulevards or dividers on a road for the 
purpose of channelling traffic, or
	(b)	the restriction of traffic to one direction only on any road.
(9)  No action or claim for injurious affection may be made except
	(a)	in accordance with section 491, in the case of affected land 
situated in Alberta, or
	(b)	in accordance with section 492, in the case of affected land 
situated in Saskatchewan.
Injurious affection claim - land in Alberta
491(1)  If a claimant and the City are not able to agree on the amount 
of compensation for injurious affection of land situated in Alberta, the 
claimant and the City may agree to have the amount determined by 
binding arbitration under the Arbitration Act (Alberta).
(2)  If the claimant and the City do not agree to have the amount of 
compensation for injurious affection determined by binding arbitration, 
the amount of compensation must be determined by the Alberta Board.
(3)  In determining an amount of compensation under this section, the 
Alberta Board may, subject to any directions given under subsection 
(5), follow the practices and procedures used under the Expropriation 
Act (Alberta).
(4)  Except in exceptional circumstances, the Alberta Board may not, 
in respect of a proceeding under this section, order legal costs in an 
amount that would exceed allowable costs under Schedule C of the 
Alberta Rules of Court (AR 124/2010) made under the Judicature Act 
(Alberta).
(5)  The Alberta Minister may give directions
	(a)	respecting the practice and procedure of proceedings before 
the Alberta Board under this section, and
	(b)	subject to subsection (4), respecting costs that may be 
ordered by the Alberta Board in respect of proceedings under 
this section.
(6)  An appeal lies to the Court of Appeal for Alberta from a 
determination or order made under this section by the Alberta Board.
(7)  Section 37 of the Expropriation Act (Alberta) applies to an appeal 
under subsection (6).
Injurious affection claim - land in Saskatchewan
492(1)  If a claimant and the City are not able to agree on the amount 
of compensation for injurious affection of land situated in 
Saskatchewan, the claimant and the City may agree to have the amount 
determined by the award of three arbitrators, of whom one must be 
appointed by the claimant, one by the City and the third by these two.
(2)  Subsections 8(2), (3) and (4) of The Municipal Expropriation Act 
(Saskatchewan) apply, with any necessary modification, to an 
arbitration under subsection (1).
(3)  If the claimant and the City do not agree to have the amount of 
compensation determined by binding arbitration, either party may 
make application to the Court for an order determining the amount.
(4)  Subsections 7(2) and (3) of The Municipal Expropriation Act 
(Saskatchewan) apply, with any necessary modifications, to an 
application under subsection (3).
Division 2 
Liability of Councillors 
and City Officers
Protection of councillors and city officers
493(1)  In this Division, 
	(a)	"city officer" means
	(i)	the commissioner and other officers, and
	(ii)	employees of the City;
	(b)	"volunteer worker" means a volunteer member of a fire or 
ambulance service or emergency measures organization 
established by the City, or any other volunteer performing 
duties under the direction of the City.
(2)  Councillors, Council committee members, city officers and 
volunteer workers are not liable for loss or damage caused by anything 
said or done or omitted to be done in good faith in the performance or 
intended performance of their functions, duties or powers under this 
Charter or any other enactment. 
(3)  Subsection (2) is not a defence if the cause of action is defamation.
(4)  This section does not affect the legal liability of the City.
Division 3 
Challenging Bylaws 
and Resolutions
Application to the Court
494(1)  A person may apply to the Court for
	(a)	a declaration that a bylaw or resolution is invalid, or 
	(b)	an order requiring Council to amend or repeal a bylaw as a 
result of a vote by the electors on the amendment or repeal.
(2)  The Court may require an applicant to provide security for costs in 
an amount and manner established by the Court.
Procedure
495   A person who wishes to have a bylaw or resolution declared 
invalid on the basis that 
	(a)	any proceeding prior to the passing of the bylaw or 
resolution, or
	(b)	the manner of passing the bylaw or resolution
does not comply with this Charter or another enactment may make an 
application to the Court only within 60 days after the bylaw or 
resolution is passed.
Validity relating to public participation
496   Notwithstanding section 495, a person may apply to the Court at 
any time
	(a)	for a declaration that a bylaw is invalid if
	(i)	the bylaw is required to be put to a vote of electors and 
the vote has not been conducted or if the bylaw was not 
given the required approval in such a vote,
	(ii)	the bylaw is required to be advertised and it was not 
advertised, or
	(iii)	a public hearing is required to be held in respect of the 
bylaw and the public hearing was not held,
		or
	(b)	for an order requiring Council to pass a bylaw as a result of a 
vote by the electors.
Reasonableness
497   	No bylaw or resolution may be challenged on the ground that it 
is unreasonable.
Effect of councillor being disqualified
498   No bylaw, resolution or proceeding of Council and no resolution 
or proceeding of a Council committee may be challenged on the 
ground that 
	(a)	a person sitting or voting as a councillor
	(i)	is not qualified to be on Council,
	(ii)	was not qualified when the person was elected, or
	(iii)	after the election, ceased to be qualified or became 
disqualified,
	(b)	the election of one or more councillors is invalid,
	(c)	a councillor has resigned because of disqualification,
	(d)	a person has been declared disqualified from being a 
councillor,
	(e)	a councillor did not take the oath of office,
	(f)	a person sitting or voting as a member of a Council 
committee
	(i)	is not qualified to be on the committee,
	(ii)	was not qualified when the person was appointed, or
	(iii)	after being appointed, ceased to be qualified or became 
disqualified,
		or
	(g)	there was a defect in the appointment of a councillor or other 
person to a Council committee.
Division 4 
Enforcement of Municipal Law
Definitions
499   In this Division,
	(a)	"emergency" includes a situation in which there is imminent 
danger to public safety or of serious harm to property;
	(b)	"structure" means a structure as defined in section 228.
City inspections and enforcement
500(1)  If this Charter, another enactment or a bylaw authorizes or 
requires anything to be inspected, remedied, enforced or done by the 
City, a designated officer may, after giving reasonable notice to the 
owner or occupier of any land or structure to be entered to carry out 
the inspection, remedy, enforcement or action, 
	(a)	enter that land or structure at any reasonable time and carry 
out the inspection, remedy, enforcement or action authorized 
or required by the enactment or bylaw,
	(b)	request anything to be produced to assist in the inspection, 
remedy, enforcement or action, and
	(c)	make copies of anything related to the inspection, remedy, 
enforcement or action.
(2)  A consent signed by an applicant for a subdivision approval or a 
development permit that allows the City to inspect the land that is the 
subject of the application is deemed to be reasonable notice for the 
purposes of subsection (1). 
(3)  The designated officer must display or produce on request 
identification showing that he or she is authorized to make the entry.
(4)  In an emergency or in extraordinary circumstances, the designated 
officer need not give reasonable notice or enter at a reasonable hour 
and may do the things in subsection (1)(a) and (c) without the consent 
of the owner or occupant.
(5)  Nothing in this section authorizes the City to remedy the 
contravention of an enactment or bylaw.
Court-authorized inspections and enforcement
501(1)  If a person
	(a)	refuses to allow or interferes with the entry, inspection, 
remedy, enforcement or action referred to in section 500, or
	(b)	refuses to produce anything to assist in the inspection, 
remedy, enforcement or action referred to in section 500,
the City may apply to the Court for an order under subsection (2).
(2)  The Court may issue an order
	(a)	restraining a person from preventing or interfering with the 
entry, inspection, remedy, enforcement or action, or
	(b)	requiring the production of anything to assist in the 
inspection, remedy, enforcement or action.
(3)  A copy of the application and a copy of each affidavit in support 
must be served at least 3 days before the day named in the notice for 
hearing the application.
(4)  In an emergency or in extraordinary circumstances, the Court may 
hear the application without notice to any person.
Inspecting meters
502(1)  If a designated officer believes that a meter that measures a 
public utility has been tampered with, the City may apply to a 
provincial court judge for an order authorizing one or more employees 
of the City 
	(a)	to enter any land or structure where the meter is located, and
	(b)	to inspect and test the meter.
(2)  The provincial court judge may issue the order on being satisfied 
by evidence of the City that there are reasonable grounds to believe the 
meter has been tampered with.
(3)  The provincial court judge may hear the application without notice 
to any person.
Order to remedy contraventions
503(1)  If a designated officer finds that a person is contravening this 
Charter, another enactment that the City is authorized to enforce or a 
bylaw, the designated officer may, by written order, require the person 
responsible for the contravention to remedy it if the circumstances so 
require. 
(2)  The order may
	(a)	direct a person to stop doing something, or to change the way 
in which the person is doing it,
	(b)	direct a person to take any actions or measures necessary to 
remedy the contravention of the enactment or bylaw, 
including the removal or demolition of a structure that has 
been erected or placed in contravention of a bylaw, and, if 
necessary, to prevent a re-occurrence of the contravention,
	(c)	state a time within which the person must comply with the 
directions, and
	(d)	state that, if the person does not comply with the directions 
within a specified time, the City will take the action or 
measure at the expense of the person.
Order to remedy dangers and unsightly property
504(1)  In this section,
	(a)	"detrimental to the surrounding area" includes causing the 
decline of the market value of property in the surrounding 
area;
	(b)	"unsightly condition",
	(i)	in respect of a structure, includes a structure whose 
exterior shows signs of significant physical 
deterioration, and
	(ii)	in respect of land, includes land that shows signs of a 
serious disregard for general maintenance or upkeep.
(2)  If in the opinion of a designated officer a structure, excavation or 
hole is dangerous to public safety or if property, because of its 
unsightly condition, is detrimental to the surrounding area, the 
designated officer may by written order
	(a)	require the owner of the structure to
	(i)	eliminate the danger to public safety in the manner 
specified, or
	(ii)	remove or demolish the structure and level the site,
	(b)	require the owner of the land that contains the excavation or 
hole to
	(i)	eliminate the danger to public safety in the manner 
specified, or
	(ii)	fill in the excavation or hole and level the site,
		and
	(c)	require the owner of the property that is in an unsightly 
condition to
	(i)	improve the appearance of the property in the manner 
specified, or
	(ii)	if the property is a structure, remove or demolish the 
structure and level the site.
(3)  The order may
	(a)	state a time within which the person must comply with the 
order, and
	(b)	state that, if the person does not comply with the order within 
a specified time, the City will take the action or measure at 
the expense of the person.
Caveat or interest
505(1)  The City may register a caveat under the Land Titles Act 
(Alberta) or an interest under The Land Titles Act, 2000 
(Saskatchewan) in respect of an order made under section 503 or 504 
dealing with a dangerous structure, excavation or hole or unsightly 
property against the certificate of title for the land that is the subject of 
the order.
(2)  If the City registers a caveat or an interest under subsection (1), the 
City must discharge the caveat when the order has been complied with 
or when the City has performed the actions or measures referred to in 
the order.
Review by Council
506(1)  A person who receives a written order under section 503 or 
504 may, by written notice, request Council to review the order within 
	(a)	14 days after the date the order is received in the case of an 
order under section 503, and
	(b)	7 days after the date the order is received in the case of an 
order under section 504,
or any longer period as specified by bylaw. 
(2)  After reviewing the order, Council may confirm, vary, substitute 
or cancel the order.
Appeal
507(1)  A person affected by a decision of Council under section 506 
may appeal to the Court if 
	(a)	the procedure required to be followed by this Charter is not 
followed, or
	(b)	the decision is patently unreasonable.
(2)  The appeal must be made,
	(a)	in the case of an appeal of an order under section 503, within 
30 days after the date the decision under section 506 is 
served on the person affected by the decision, and
	(b)	in the case of an appeal of an order under section 504, within 
15 days after the date the decision under section 506 is 
served on the person affected by the decision.
(3)  The application for the appeal must state the reasons for the 
appeal.
(4)  The Court may 
	(a)	confirm the decision, or
	(b)	declare the decision invalid and send the matter back to 
Council with directions.
City remedying contraventions
508(1)  The City may take whatever actions or measures are necessary 
to remedy a contravention of this Charter, another enactment that the 
City is authorized to enforce or a bylaw or to prevent a re-occurrence 
of the contravention if
	(a)	the City has given a written order under section 503,
	(b)	the order contains a statement referred to in section 
503(2)(d),
	(c)	the person to whom the order is directed has not complied 
with the order within the time specified in the order, and
	(d)	the appeal periods respecting the order have passed or, if an 
appeal has been made, the appeal has been decided and the 
decision allows the City to take the actions or measures.
(2)  If the order directed that premises be put and maintained in a 
sanitary condition, the City may, under this section, close the premises 
and use reasonable force to remove occupants.
(3)  The expenses and costs of an action or measure taken by the City 
under this section are an amount owing to the City by the person who 
contravened this Charter, the other enactment or the bylaw.
City remedying dangers and unsightly property
509(1)  The City may take whatever actions or measures are necessary 
to eliminate the danger to public safety caused by a structure, 
excavation or hole or to deal with the unsightly condition of property if 
	(a)	the City has given a written order under section 504, 
	(b)	the order contains a statement referred to in section 
504(3)(b),
	(c)	the person to whom the order is directed has not complied 
with the order within the time specified in the order, and
	(d)	the appeal periods respecting the order have passed or, if an 
appeal has been made, the appeal has been decided and the 
decision allows the City to take the actions or measures.
(2)  If a structure is being removed or demolished by the City under 
this section, the City may use reasonable force to remove occupants.
(3)  The expenses and costs of an action or measure taken by the City 
under this section are an amount owing to the City by the person who 
was required to do something by the order under section 504.
(4)  If the City sells all or a part of a structure that has been removed 
under this section, the proceeds of the sale must be used to pay the 
expenses and costs of the removal and any excess proceeds must be 
paid to the person entitled to them.
Emergencies
510(1)  Notwithstanding sections 508 and 509, in an emergency the 
City may take whatever actions or measures are necessary to eliminate 
the emergency.
(2)  This section applies whether or not the emergency involves a 
contravention of this Charter, another enactment that the City is 
authorized to enforce or a bylaw. 
(3)  A person who receives an oral or written order under this section 
requiring the person to provide labour, services, equipment or 
materials must comply with the order.
(4)  Any person who provides labour, services, equipment or materials 
under this section who did not cause the emergency is entitled to 
reasonable remuneration from the City.
(5)  The expenses and costs of the actions or measures, including 
remuneration referred to in subsection (4), are an amount owing to the 
City by the person who caused the emergency.
Recovery of amounts owing by civil action
511   Except as provided in this Charter or another enactment, an 
amount owing to the City may be collected by civil action for debt in a 
court of competent jurisdiction.
Adding amounts to tax roll
512(1)  Council may add the following amounts to the tax roll of a 
parcel of land: 
	(a)	unpaid costs referred to in section 33(4) or 38(2) relating to 
service connections of a municipal public utility that are 
owing by the owner of the parcel;
	(b)	unpaid charges referred to in section 41 for a municipal 
utility service provided to the parcel by a municipal public 
utility that are owing by the owner of the parcel;
	(c)	unpaid expenses and costs referred to in section 508(3) if the 
owner of the parcel contravened this Charter, another 
enactment that the City is authorized to enforce or a bylaw 
and the contravention occurred on all or a part of the parcel;
	(d)	costs associated with tax recovery proceedings related to the 
parcel;
	(e)	if the City has passed a bylaw making the owner of a parcel 
liable for costs and expenses related to the City extinguishing 
fires on the parcel, unpaid costs and expenses for 
extinguishing fires on the parcel;
	(f)	if the City has passed a bylaw requiring the owner or 
occupant of a parcel to keep the sidewalks adjacent to the 
parcel clear of snow and ice, unpaid expenses and costs 
incurred by the City for removing the snow and ice in respect 
of the parcel;
	(g)	unpaid costs awarded by a composite assessment review 
board under section 428 or the Municipal Government Board 
under section 457, if the composite assessment review board 
or the Municipal Government Board has awarded costs 
against the owner of the parcel in favour of the City and the 
matter before the composite assessment review board or the 
Board was related to the parcel;
	(h)	the costs and expenses of carrying out an order under section 
646 of the Municipal Government Act (Alberta).
(2)  Subject to section 659 of the Municipal Government Act (Alberta), 
if an amount is added to the tax roll of a parcel of land under 
subsection (1), the amount
	(a)	is deemed for all purposes to be a tax imposed under 
Division 2 of Part 10 from the date it was added to the tax 
roll, and
	(b)	forms a special lien against the parcel of land in favour of the 
City from the date it was added to the tax roll.
Adding amounts owing to property tax roll
513(1)  If a person described in any of the following clauses owes 
money to the City in any of the circumstances described in the 
following clauses, the City may add the amount owing to the tax roll of 
any property for which the person is the assessed person: 
	(a)	a person who was a licensee under a licence of occupation 
granted by the City and who, under the licence, owes the City 
for the costs incurred by the City in restoring the land used 
under the licence;
	(b)	a person who owes money to the City under section 509(3) or 
510(5).
(2)  Subject to section 659 of the Municipal Government Act (Alberta), 
if an amount is added to the tax roll of property under subsection (1), 
the amount
	(a)	is deemed for all purposes to be a tax imposed under 
Division 2 of Part 10 from the date it was added to the tax 
roll, and
	(b)	forms a special lien against the property in favour of the City 
from the date it was added to the tax roll.
Adding amounts owing to business tax roll
514(1)  In this section, "business tax roll" means the portion of the 
City's tax roll for taxable businesses. 
(2)  If a person described in any of the following clauses owes money 
to the City in any of the circumstances described in the following 
clauses, the City may add the amount owing to the business tax roll 
against any business operated by the person: 
	(a)	a person who was a licensee under a licence of occupation 
granted by the City and who, under the licence, owes the City 
for the costs incurred by the City in restoring the land used 
under the licence;
	(b)	a person who owes money to the City under section 509 or 
510(5).
(3)  Subject to section 659 of the Municipal Government Act (Alberta), 
if an amount is added to the business tax roll under subsection (2) 
against a business, the amount is deemed for all purposes to be a tax 
imposed under Division 3 of Part 10 from the date it was added to the 
tax roll.
Injunction
515(1)  If
	(a)	a structure is being constructed in contravention of an 
enactment that the City is authorized to enforce or a bylaw,
	(b)	a contravention of this Charter, another enactment that the 
City is authorized to enforce or a bylaw is of a continuing 
nature, or
	(c)	any person is carrying on business or is doing any act, matter 
or thing without having paid money required to be paid by a 
bylaw,
in addition to any other remedy and penalty imposed by this Charter or 
any other enactment or a bylaw, the City may apply to the Court for an 
injunction or other order.
(2)  The Court may grant or refuse the injunction or order sought and 
may make any other order that in its opinion the justice of the case 
requires.
City's costs in action
516(1)  Where the City is a party to an action or proceeding, the City 
is entitled to have assessed and to collect any costs awarded or ordered 
in favour of the City.
(2)  The costs of the City in an action or proceeding in which the City 
is a party are not to be disallowed or reduced because the City's lawyer 
in the action or proceeding is an employee of the City.
Bylaw enforcement officers
517(1)  Council may, by bylaw, appoint bylaw enforcement officers 
as Council considers necessary.
(2)  A person appointed as a bylaw enforcement officer must, before 
commencing duties, take the official oath prescribed by the Oaths of 
Office Act (Alberta).
(3)  A bylaw enforcement officer appointed under subsection (1)
	(a)	is, in the execution of enforcement duties, responsible for the 
preservation and maintenance of the public peace, and
	(b)	may represent the City before a justice of the peace or 
provincial court judge in the prosecution of any person 
charged with a contravention of a bylaw.
Powers and duties of bylaw enforcement officers
518   Council must, by bylaw,
	(a)	specify the powers and duties of bylaw enforcement officers, 
and
	(b)	establish disciplinary procedures for misuse of power, 
including penalties and an appeal process applicable to 
misuse of power by bylaw enforcement officers.
Division 5 
Inquiries and Investigations
Commission
519(1)  If 1/3 of the members of Council or 1/4 of the voters of the 
City petition the Lieutenant Governor of Alberta or Saskatchewan for a 
commission to issue under the Great Seal to inquire into the financial 
affairs of the City, a commission may be appointed by complementary 
orders in council.
(2)  The commissioner or commissioners appointed under subsection 
(1) have the same powers, privileges and immunities as a 
commissioner under the Public Inquiries Act (Alberta) or The Public 
Inquiries Act (Saskatchewan) and the regulations made under those 
Acts.
Inquiry
520(1)  If Council passes a resolution to cause an inquiry to be made 
in relation to
	(a)	an alleged malfeasance, breach of trust or other misconduct 
on the part of a councillor, commissioner or other officer, 
employee or agent of the City,
	(b)	the duties or obligations of a person under contract with the 
City, or
	(c)	any matter connected with the good government of the City 
or any part of the public business of the City,
the Attorney General of Alberta or Saskatchewan may appoint a judge 
of the Court or another suitable person to conduct an inquiry.
(2)  A person appointed under subsection (1) must begin the inquiry as 
soon as possible, and on the conclusion of it, must report to the 
Attorney General who made the appointment and to Council the result 
of the inquiry and the evidence that was taken.
(3)  A person appointed under subsection (1) has for the purpose of an 
inquiry the same powers, privileges and immunities as a commissioner 
appointed under the Public Inquiries Act (Alberta) or The Public 
Inquiries Act (Saskatchewan).
(4)  A person appointed under subsection (1) is entitled to the same 
fees as an arbitrator under the Arbitration Act (Alberta) or The 
Municipal Expropriation Act (Saskatchewan).
(5)  Council may
	(a)	retain and pay legal counsel to represent the City, and
	(b)	pay witness fees to persons who are summoned to give 
evidence at the instance of the City.
(6)  Any person charged with malfeasance, breach of trust or other 
misconduct or any person whose conduct is called into question in an 
inquiry may be represented by legal counsel.
Division 6 
Offences and Penalties
General offences
521(1)  A person who contravenes or does not comply with
	(a)	a provision of this Division,
	(b)	a provision of Part 17 of the Municipal Government Act 
(Alberta) or the regulations made under that Part,
	(c)	a land use bylaw as defined in Part 17 of the Municipal 
Government Act (Alberta),
	(d)	an order under section 645 of the Municipal Government Act 
(Alberta),
	(e)	a development permit or a condition of a permit under Part 
17 of the Municipal Government Act (Alberta),
	(f)	a subdivision approval under 
	(i)	Part 17 of the Municipal Government Act (Alberta), or
	(ii)	The Planning and Development Act, 2007 
(Saskatchewan),
	(g)	a decision of a subdivision and development appeal board or 
the Municipal Government Board of Alberta under Part 17 of 
the Municipal Government Act (Alberta),
	(h)	an appeal decision under The Planning and Development Act, 
2007 (Saskatchewan),
	(i)	a direction given or an order made by the Alberta Minister or 
the Saskatchewan Minister under this Charter,
	(j)	an order of a designated officer under section 503 or 504,
	(k)	an order under section 510, or
	(l)	an order of the Court under section 530
is guilty of an offence.
(2)  A person who obstructs or hinders any person who is exercising 
powers or performing duties or functions under 
	(a)	Part 17 of the Municipal Government Act (Alberta) or the 
regulations made under that Part, or
	(b)	the subdivision provisions of The Planning and Development 
Act, 2007 (Saskatchewan) that apply to the part of the City 
situated in Saskatchewan
is guilty of an offence.
Offence applicable to officers
522   The commissioner, clerk and treasurer shall not
	(a)	fail to discharge the duties of office imposed by this Charter 
or any other enactment or bylaw,
	(b)	sign any statement, report or return required by this Charter 
or any other enactment or bylaw knowing that it contains a 
false statement, or
	(c)	fail to hand over to a successor in office, or to the persons 
designated in writing by Council or by the Alberta Minister 
or the Saskatchewan Minister, all money, books, papers and 
other property of the City.
Unauthorized use of heraldic emblems
523   No person shall use the heraldic emblem of the City or anything 
that is intended to resemble the heraldic emblem without the 
permission of Council.
Documents used to enforce bylaws
524(1)  No person shall issue a form that the City uses to enforce its 
bylaws unless the person has the authority to enforce those bylaws. 
(2)  No person shall use a form that resembles a form that the City uses 
to enforce its bylaws with the intent of making others think that the 
form was issued by the City.
Obstructing construction of public work or utilities
525   No person shall interfere with the construction, maintenance, 
operation or repair of a public work or public utility.
Stopcock
526   If the City has placed a stopcock in a building as part of a 
municipal public utility, no owner or occupant of the building shall use 
the stopcock except to prevent damage to the building or the system or 
works of the public utility or to prevent or stop the flooding of the 
building.
Operating a business without a licence
527   In a prosecution for contravention of a bylaw against engaging 
in or operating a business without a licence, proof of one transaction in 
the business or that the business has been advertised is sufficient to 
establish that a person is engaged in or operates the business.
Prosecutions
528   A prosecution under this Charter or a bylaw may be commenced 
within 2 years after the date of the alleged offence, but not afterwards.
Penalty
529(1)  Subject to subsection (2), a person who is found guilty of an 
offence under this Charter is liable to a fine of not more than $10 000 
or to imprisonment for not more than one year, or to both.
(2)  The minimum fine for a person who is found guilty of 
contravening or not complying with an order under section 504 or 510 
is $300.
Order for compliance
530   If a person is found guilty of an offence under this Charter or a 
bylaw, the Court may, in addition to any other penalty imposed, order 
the person to comply with this Charter or the bylaw or a licence, 
permit or other authorization issued under the bylaw, or a condition of 
any of them.
Fines and penalties
531   Fines and penalties imposed on a conviction for an offence 
under this Charter or a bylaw are an amount owing to the City.
Civil liability not affected
532   A person who is guilty of an offence under this Charter may also 
be liable in a civil proceeding.
Part 14 
General Ministerial Powers
Information
533   The Alberta Minister may provide the City with any information 
the Minister may have on the assessment of property, whether the 
property is located in the City or elsewhere.
Inspection
534(1)   The Ministers or either of them may require any matter 
connected with the management, administration or operation of the 
City or any assessment prepared under Part 9 to be inspected 
	(a)	on the initiative of the Minister or Ministers, or
	(b)	on the request of Council.
(2)  The initiating Minister or Ministers may appoint one or more 
persons as inspectors for the purpose of carrying out inspections under 
this section.
(3)  If both Ministers act under subsection (1) or (2), they must act by 
complementary ministerial orders.
(4)  An inspector
	(a)	may require the attendance of any officer of the City or of 
any other person whose presence the inspector considers 
necessary during the course of the inspection, and
	(b)	has the same powers, privileges and immunities as a 
commissioner under the Public Inquiries Act (Alberta) or The 
Public Inquiries Act (Saskatchewan).
(5)  If required to do so by an inspector, the commissioner of the City 
must produce for examination and inspection all books and records of 
the City.
(6)  After the completion of the inspection, the inspector must make a 
report to the initiating Minister or Ministers and, if the inspection was 
made at the request of Council, to Council.
Inquiry
535(1)  The Ministers or either of them may direct an inquiry under 
subsection (2) on receipt of
	(a)	a sufficient petition requesting the inquiry that is signed by 
electors of the City equal in number to at least 20% of the 
population, or
	(b)	a request for the inquiry from Council.
(2)  An inquiry may be conducted into
	(a)	the affairs of the City,
	(b)	the conduct of a councillor, or an employee or agent of the 
City, or
	(c)	the conduct of a person who has an agreement with the City 
relating to the duties or obligations of the City or a person 
under the agreement.
(3)  The initiating Minister or Ministers may appoint one or more 
persons to conduct an inquiry under this section.
(4)  The person or persons appointed to conduct an inquiry are entitled 
to the fees and expenses specified by the initiating Minister or 
Ministers and the initiating Minister or Ministers may direct who is to 
pay for the inquiry.
(5)  If both Ministers act under subsection (1), (2), (3) or (4), they must 
act by complementary ministerial orders.
(6)  The person or persons appointed to conduct an inquiry have the 
same powers and duties as a commissioner appointed under the Public 
Inquiries Act (Alberta) or The Public Inquiries Act (Saskatchewan).
(7)  The person or persons appointed to conduct an inquiry must make 
a report to the initiating Minister or Ministers and to Council and, if 
there was a petition under subsection (1)(a), to the representative of the 
petitioners.
Bank accounts
536   A bank, an agency of a bank or any other financial institution 
carrying on business in Alberta or Saskatchewan must, on request of 
the Ministers, furnish the Ministers with a statement showing the 
balance or condition of the City's account with the bank, agency or 
institution, together with any particulars of the account that may be 
required.
Directions and dismissal
537(1)  If, because of an inspection under section 534 or an inquiry 
under section 535, the Ministers consider that the City is managed in 
an irregular, improper or improvident manner, the Ministers may, by 
complementary ministerial orders, direct Council, the commissioner or 
an officer of the City to take any action that the Ministers consider 
proper in the circumstances.
(2)  If actions ordered to be taken under subsection (1) are not carried 
out to the satisfaction of the Ministers, the Ministers may, by 
complementary ministerial orders, dismiss Council, any member of 
Council or the commissioner.
(3)  On the dismissal of Council or of any member of Council, the 
Ministers may, by complementary ministerial orders, direct the 
election of a new Council or of a member of Council to take the place 
of any member that has been dismissed.
(4)  On the dismissal of the commissioner, the Ministers may, by 
complementary ministerial orders, appoint another officer and specify 
the remuneration that is payable to the officer by the City.
(5)  The Ministers may, by complementary ministerial orders, appoint 
an official administrator
	(a)	on the dismissal of Council, or
	(b)	on the dismissal of one or more councillors if the remaining 
councillors do not constitute a quorum.
(6)  An official administrator appointed under subsection (5) has all the 
powers and duties of Council.
Official administrator as supervisor
538(1)  The Ministers may at any time, by complementary ministerial 
orders, appoint an official administrator to supervise the City and 
Council.
(2)  So long as the appointment of an official administrator under this 
section continues,
	(a)	no bylaw or resolution that authorizes the City to incur a 
liability or to dispose of its money or property has any effect 
until the bylaw or resolution has been approved in writing by 
the official administrator, and
	(b)	the official administrator may, at any time within 30 days 
after the passing of any bylaw or resolution, disallow it, and 
the bylaw or resolution so disallowed becomes and is deemed 
to have always been void.
Remuneration for official administrator
539   If an official administrator is appointed under section 537 or 
538, the Ministers may, by complementary ministerial orders, set the 
remuneration and expenses of the official administrator and require the 
remuneration and expenses to be paid by the City.
Providing Ministers with copies and information
540(1)  The Ministers or either of them may direct the City to provide 
a copy of any document in the possession of the City to the Minister or 
Ministers within a specified time.
(2)  The Ministers or either of them may direct the City to provide 
information or statistics respecting the City to the Minister or Ministers 
within a specified time.
(3)  The City must, subject to subsection (4), comply with a direction 
given under subsection (1) or (2) and must provide the copy, 
information or statistics to the initiating Minister or Ministers without 
charge.
(4)  Subsections (1) and (2) do not apply to any document or 
information that is subject to any legal privilege, including 
solicitor-client privilege.
(5)  If both Ministers act under subsection (1) or (2), they must act by 
complementary ministerial orders.
Delegation
541(1)  The Alberta Minister or the Saskatchewan Minister may 
delegate in writing to any person any power, duty or function of that 
Minister under this Charter, including a power, duty or function that 
requires the Minister to form an opinion.
(2)  The Ministers may, by complementary ministerial orders, delegate 
to any person any power, duty or function of the Ministers under this 
Charter.
Fees
542(1)  The Alberta Minister or the Saskatchewan Minister may 
charge fees in connection with any service, program or other thing 
done by or under the authority of that Minister under this Charter.
(2)  A person who receives a service, program or other thing done by 
or under the authority of the Alberta Minister is liable to pay the fee 
established under subsection (1) to the Government of Alberta.
(3)  A person who receives a service, program or other thing done by 
or under the authority of the Saskatchewan Minister is liable to pay the 
fee established under subsection (1) to the Government of 
Saskatchewan.
(4)  Fees referred to in subsection (2) or (3) may be collected by civil 
action in debt in a court of competent jurisdiction.
Order to publish information
543   The Alberta Minister or the Saskatchewan Minister may, by 
order, or both Ministers may by complementary ministerial orders, 
require the City to publish in a specified manner any information 
respecting the City that is specified in the order or orders.
Part 15 
Miscellaneous
References to enactments include amendments, replacements
544   In this Charter, a citation of or reference to an enactment is to be 
interpreted as a citation of or reference to the enactment as amended or 
replaced, in whole or in part, from time to time.
References to time are to Mountain Standard Time
545   In this Charter, a reference to time is a reference to Mountain 
Standard Time, except that during the period between 2 a.m. of the 
second Sunday in March and 2 a.m. of the first Sunday in November of 
every year, the reference is to Central Standard Time.
Calculation of time
546(1)  In this section, "holiday" includes a day declared as a civic 
holiday under section 65, but does not include a part of a day declared 
as a civic holiday under that section.
(2)  If the time for doing an act under this Charter falls on a holiday, 
the time is extended to the next day that is not a holiday.
(3)  If the time for doing an act in a business office under this Charter 
falls on a day on which the office is not open during its regular 
business hours, the time is extended to include the next day on which 
the office is open.
(4)  If this Charter or a bylaw specifies a certain number of days or a 
day on or by which
	(a)	something is to be done, or
	(b)	certain proceedings are to be taken
and the day that the thing is to be done or the proceedings are to be 
taken is a holiday, the thing or proceedings must be done or taken on 
or by the next day that is not a holiday.
Extension of time
547(1)  In this section, "Council-related matter" means anything to be 
done by
	(a)	Council, other than in respect of the establishment of rates 
pursuant to section 305,
	(b)	an employee of the City, or
	(c)	a committee or other body established by Council other than 
an assessment review board.
(2)  If a thing required to be done by the Alberta Minister or the 
Saskatchewan Minister cannot be or is not done within the number of 
days or at a time fixed by or pursuant to this Charter, that Minister 
may, by order, set a further or other time for doing it, whether the time 
at or within which it ought to have been done has or has not expired.
(3)  If a thing required to be done by
	(a)	the Ministers,
	(b)	a park authority or an assessment review board, or
	(c)	Council in respect of the establishment of tax rules pursuant 
to Part 10
cannot be or is not done within the number of days or at a time fixed 
by or pursuant to this Charter, the Ministers may, by complementary 
ministerial orders, set a further or other time for doing it, whether the 
time at or within which it ought to have been done has or has not 
expired.
(4)  Anything done at or within the time specified in an order pursuant 
to subsection (2) or in complementary ministerial orders pursuant to 
subsection (3) is as valid as if it had been done at or within the time 
fixed by or pursuant to this Charter.
(5)  Subject to subsections (6) and (7), if a Council-related matter 
cannot be or is not done within the number of days or at a time fixed 
by or pursuant to this Charter, Council may, by bylaw, set a further or 
other time for doing it, whether or not the time at or within which it 
ought to have been done has expired.
(6)  A bylaw pursuant to subsection (5) must be passed within 30 days 
after the time fixed by or pursuant to this Charter has expired.
(7)  No bylaw passed pursuant to subsection (5) shall extend the time 
fixed by or pursuant to this Charter by more than 90 days.
(8)  Anything done at or within the time specified in a bylaw passed 
pursuant to subsection (5) is as valid as if it had been done at or within 
the time fixed by or pursuant to this Charter.
(9)  Notwithstanding anything in this Charter, if a time fixed by or 
pursuant to this Charter is extended by an order pursuant to subsection 
(2), by complementary ministerial orders pursuant to subsection (3) or 
by a bylaw pursuant to subsection (5), a like delay is allowed in respect 
of any later date that is fixed by or pursuant to this Charter on the basis 
of the earlier date.
Oath or affirmation
548   If a person is required by this Charter to take an oath, the person 
may make a solemn affirmation and the solemn affirmation is deemed 
sufficient compliance with the Charter.
Use of forms
549   If a form is prescribed by or pursuant to this Charter, deviations 
from it that do not affect the substance and are not calculated to 
mislead do not invalidate the form used.
Service of documents
550   The service of a document on the City may be effected by
	(a)	serving the document personally on the clerk or the clerk's 
designate, or
	(b)	sending the document by certified or registered mail to the 
clerk or other officer at the City's office, if the document is 
delivered to the City's office.
Sending documents
551(1)  Any document required by this Charter or any other enactment 
or bylaw to be sent by a person may be sent by any electronic means if 
it is possible to make a copy of the document from the electronic 
signals used by the electronic means.
(2)  A document sent to a person by facsimile or electronic mail is 
deemed to have been received by the person on the first business day 
immediately following its transmission.
Adverse possession of land
552   No person can acquire an estate or interest in land owned by the 
City by adverse or unauthorized possession, occupation, enjoyment or 
use of the land.
Lost or unclaimed property
553(1)  Lost or unclaimed property coming into the possession of the 
City must be retained for at least 30 days from the date it comes into 
possession of the City unless it is unsafe, unsanitary or perishable, in 
which case it may be disposed of at any time.
(2)  If property is not claimed within 30 days, it becomes the property 
of the City and the City may dispose of the property by public auction 
or as Council directs.
(3)  The purchaser of lost or unclaimed property is the absolute owner 
of it. 
(4)  A prior owner of lost or unclaimed property is entitled to the 
proceeds of the sale less all expenses incurred by the City if the prior 
owner makes a claim to the City within 90 days of the date of the sale.
(5)  If the sale proceeds are not claimed within 90 days from the date 
of sale, the rights of any prior owner to the sale proceeds are 
extinguished and the sale proceeds belong to the City.
Unclaimed utility deposits
554(1)  If money is deposited with the City as a deposit for the 
payment of an account for a service or product and remains unclaimed 
for one year after the depositor's account is discontinued, the amount 
of the deposit may be transferred to the general revenue of the City. 
(2)  The City is, for a period of 7 years after the discontinuance of the 
account, liable to repay the amount of the deposit to the person 
lawfully entitled to it.
Certified copies
555(1)  A copy of a bylaw, resolution or record of the City certified by 
an officer of the City as a true copy of the original is proof, in the 
absence of evidence to the contrary, of the bylaw, resolution or record.
(2)  The certificate of the officer is admissible in evidence without 
proof of the appointment or signature of the person who signed the 
certificate.
(3)  If a copy of a bylaw or resolution certified in accordance with this 
section is filed with the clerk of a Court, the Court must take judicial 
notice of it when an action is brought in the Court.
Part 16 
Repeal and Coming into Force
Repeal
556   The Lloydminster Charter (AR 43/79) is repealed.
Coming into force
557   This Charter comes into force on January 1, 2013.
Schedule  
 
Part 1 
Matters Relating to Assessment 
and Taxation Regulation
Row
Column 1
Part, Division or provision 
of Municipal Government 
Act (Alberta)
Column 2
corresponding Part, Division
or provision of the
Lloydminster Charter
1
section 284(1)(k)
section 228(1)(n)
2
section 284(1)(k)(iii)
section 228(1)(n)(iv)
3
section 293(3)
section 239(3)
4
section 297
section 243
5
section 298(1)(y)
section 244(u)
6
section 298(1)(z)
section 244(v)
7
section 299
section 247
8
section 299(1.1)
section 247(2)
9
section 299(1.1)(b)
section 247(2)(b)
10
section 300(1.1)
section 248(2)
11
section 300(1.1)(d)
section 248(2)(d)
12
section 303(f.1)
section 251(g)
13
section 305.1
section 253(7)
14
section 309
section 257
15
section 319
section 267
16
section 319(1)
section 267(1)
17
section 325
section 272
18
Division 2 of Part 10
Division 2 of Part 10
 Part 2 
Community Organization Property  
Tax Exemption Regulation
Row
Column 1
Part, Division or provision 
of Municipal Government 
Act (Alberta)
Column 2
corresponding Part, Division
or provision of the
Lloydminster Charter
1
section 1
section 1
2
section 284
section 228
3
section 362(1)(n)
section 314
4
section 362(1)(n)(i)
section 314(1)(a)
5
section 362(1)(n)(ii)
section 314(1)(b)
6
section 362(1)(n)(iii)
section 314(1)(c)
7
section 362(1)(n)(iv)
section 314(1)(d)
8
section 362(1)(n)(v)
section 314(1)(e)
9
section 365(1)
section 315(1)
10
section 365(2)
section 315(2)
11
Division 2 of Part 10
Division 2 of Part 10


Part 3 
Matters Relating to Assessment  
Complaints Regulation
Row
Column 1
Part, Division or provision 
of Municipal Government 
Act (Alberta)
Column 2
corresponding Part, Division
or provision of the
Lloydminster Charter
1
section 292 
section 238
2
section 294 
section 240
3
section 295 
section 241
4
section 299 
section 247
5
section 300 
section 248
6
section 319 
section 267
7
section 454.1(2)  
section 411
8
section 454.2(3)
section 412
9
section 460
sections 417 and 418
10
section 462 
section 421
11
section 468 
section 427
12
section 468(2) 
section 427(2)
13
section 481
section 438
14
section 491(1)
section 447(1)
15
section 491(2) 
section 447(2)
16
section 491(4)
section 447(4)
17
section 494 
section 450
18
section 500 
section 456
19
Parts 9 to 12
Parts 9 to 12
20
Part 11 or 12
Part 11 or 12



Alberta Regulation 213/2012
Expropriation Act
EXPROPRIATION ACT RULES OF PROCEDURE AND PRACTICE 
AMENDMENT REGULATION
Filed: November 28, 2012
For information only:   Made by the Lieutenant Governor in Council (O.C. 396/2012) 
on November 28, 2012 pursuant to section 28 of the Expropriation Act. 
1   The Expropriation Act Rules of Procedure and Practice 
(AR 187/2001) are amended by this Regulation. 

2   Section 20 is amended by striking out "November 30, 2012" 
and substituting "November 30, 2015".


--------------------------------
Alberta Regulation 214/2012
Expropriation Act
EXPROPRIATION ACT FORMS AMENDMENT REGULATION
Filed: November 28, 2012
For information only:   Made by the Lieutenant Governor in Council (O.C. 397/2012) 
on November 28, 2012 pursuant to section 72 of the Expropriation Act. 
1   The Expropriation Act Forms Regulation (AR 188/2001) 
is amended by this Regulation. 

2   Section 3 is amended by striking out "November 30, 2012" 
and substituting "November 30, 2015".



Alberta Regulation 215/2012
Municipal Government
MATTERS RELATING TO ASSESSMENT COMPLAINTS 
AMENDMENT REGULATION
Filed: November 29, 2012
For information only:   Made by the Minister of Municipal Affairs (M.O. L:221/12) 
on November 26, 2012 pursuant to sections 484.1 and 527.1 of the Municipal 
Government Act. 
1   The Matters Relating to Assessment Complaints 
Regulation (AR 310/2009) is amended by this Regulation.

2   Section 48(3) is repealed.



3   Section 49(2) is repealed and the following is 
substituted:
(2)  In order for a member of an assessment review board or a panel 
of the Municipal Government Board to be qualified to participate in 
a hearing, the member must 
	(a)	successfully complete a training program set or approved by 
the Minister, and
	(b)	every 3 years successfully complete a refresher training 
program set by the Minister. 

4   Section 53 is repealed and the following is substituted: 
Supplementary assessment notice, amended assessment notice or any 
amended tax notice other than a property tax notice
53   For the purposes of section 468(2) of the Act, an assessment 
review board must render its decision and provide reasons for that 
decision, including any dissenting reasons,
	(a)	in the case of a hearing before a local assessment review 
board
	(i)	within 160 days from the date that a complaint was 
filed, or 
	(ii)	before the end of the taxation year to which the 
complaint that is the subject of the hearing applies, 
		whichever is later,
	(b)	in the case of a hearing before a composite assessment 
review board, 
	(i)	within 210 days from the date that a complaint was 
filed, or 
	(ii)	before the end of the taxation year to which the 
complaint that is the subject of the hearing applies, 
		whichever is later, or
	(c)	in the case of a hearing before a one-member assessment 
review board, 
	(i)	within 110 days from the date that a complaint was 
filed, or 
	(ii)	before the end of the taxation year to which the 
complaint that is the subject of the hearing applies, 
		whichever is later.

5   Section 55 is amended by adding the following after 
subsection (2):
(3)  Notwithstanding anything in this Regulation, where a person has 
made a complaint under section 460 or 491 of the Municipal 
Government Act, RSA 2000 cM-26, before this subsection comes 
into force and the complaint process has not been concluded by the 
time this subsection comes into force, the complaint must continue to 
be dealt with in accordance with the Municipal Government Act and 
the regulations under the Municipal Government Act as they read 
immediately before the coming into force of this subsection.

6   Section 57 is amended by striking out "November 30, 2012" 
and substituting "September 30, 2017".

7   Schedule 1 is amended 
	(a)	in Section 2 - Property Information by striking out 
"less" and substituting "fewer"; 
	(b)	by repealing Section 3 - Complainant Information 
and substituting the following:

Section 3 - Complainant Information
Is the complainant the assessed person or taxpayer for the property under complaint? 
       ? Yes      ? No
Note:  If this complaint is being filed on behalf of the assessed person or taxpayer by an agent for a 
fee, or a potential fee, the Assessment Complaints Agent Authorization form must be completed by 
the assessed person or taxpayer of the property and must be submitted with this complaint form.

Complainant Name  (if the complainant, assessed person or taxpayer is a company, enter the 
complete legal name of the company)
Mailing Address (if different from above)              City/Town                Province           Postal Code
Telephone number (include area code)
Fax Number (include area code)
Email Address
If applicable, please indicate any dates 
you are not available for a hearing


	(c)	by repealing Section 5 - Reason(s) for Complaint 
and substituting the following:

Section 5 - Reason(s) for Complaint
Note: An assessment review board 
must not hear any matter in support of 
an issue that is not identified on the 
complaint form.


A complainant must 
?  indicate what information shown on an assessment notice or tax notice is incorrect, 
?  explain in what respect that information is incorrect, 
?  indicate what the correct information is, and 
?  identify the requested assessed value, if the complaint relates to an assessment.


Requested assessed 
value:





	(d)	under the heading Disclosure timelines by striking 
out "5 days" and substituting "7 days".

8   Schedule 3, Table of Costs, is amended in Part 3 - 
Procedural Applications by striking out "before a one-member 
board" wherever it occurs.

9   This Regulation, other than section 6, comes into force 
on January 1, 2013.



Alberta Regulation 216/2012
Marketing of Agricultural Products Act
ALBERTA CHICKEN PRODUCERS AUTHORIZATION 
AMENDMENT REGULATION
Filed: November 30, 2012
For information only:   Made by the Alberta Agricultural Products Marketing Council 
on October 30, 2012 and approved by the Minister of Agriculture and Rural 
Development on November 23, 2012 pursuant to sections 26 and 27 of the Marketing 
of Agricultural Products Act. 
1   The Alberta Chicken Producers Authorization Regulation 
(AR 80/93) is amended by this Regulation.

2   Section 2 is amended 
	(a)	in clause (f)(i) by striking out "service charges and 
license fees" and substituting "service charges, licence 
fees or levies";  
	(b)	in clause (f)(ii) by striking out "service charges and 
license fees" and substituting "service charges, licence 
fees or levies".

3   Section 3 is amended 


	(a)	by repealing clause (c) and substituting the 
following:
	(c)	governing the transferability or non-transferability of 
quotas;
	(b)	in clause (d)(i) by adding "volume, weight, components, 
contents" before "amount";
	(c)	in clause (g) by striking out "quantity of each class, 
variety, size, grade and kind" and substituting "quantity, 
weight and volume of each class, variety, size, grade, kind, 
components and contents"; 
	(d)	by repealing clause (j) and substituting the 
following: 
	(j)	determining or respecting the determination of the 
minimum price or prices that shall be paid to producers 
for the regulated product or any class, variety, size, 
grade, volume, weight, components, contents or kind of 
the regulated product and determining different prices 
for different parts of Alberta;
	(e)	by adding the following after clause (l):
	(l.1)	regulating and controlling agreements entered into by 
producers of a regulated product with persons engaged 
in marketing or processing of the regulated product, 
including to prohibit any provision in the agreements;
	(l.2)	providing for the terms and conditions on which a 
person may market the regulated product in excess of 
the quota fixed and allocated to the person;
	(l.3)	respecting the amount, manner and time of payments to 
producers by processors and requiring the making of 
statements and other documents accompanying 
payments and respecting the information to be 
contained in the statements and other documents;