The Lieutenant Governor in Council orders that
(a) effective September 1, 2009, the land described in Appendix A and shown on the sketch in Appendix B is separated from Red Deer County and annexed to the City of Red Deer,
(b) any taxes owing to Red Deer County at the end of August 31, 2009 in respect of the annexed lands are transferred to and become payable to the City of Red Deer together with any lawful penalties and costs levied in respect of those taxes, and the City of Red Deer upon collecting those taxes, penalties and costs must pay them to Red Deer County,
(c) any taxes transferred under clause (b) to the City of Red Deer in respect of manufactured homes must remain in the City of Red Deer’s collection process for a period of one year from the date of the first tax notice or other invoice sent by Red Deer County, after which period they must, if not collected, be written off as uncollectable, and
(d) the assessor for the City of Red Deer must assess, for the purpose of taxation in 2010 and subsequent years, the annexed land and the assessable improvements to it,
and makes the Order in Appendix C.
For Information only
Recommended by: Minister of Municipal Affairs
Authority: Municipal Government Act
(sections 125 and 138)
APPENDIX A
DETAILED DESCRIPTION OF THE LANDS SEPARATED FROM
RED DEER COUNTY AND ANNEXED TO THE CITY OF RED DEER
ALL THAT PORTION OF SECTION EIGHTEEN (18), TOWNSHIP THIRTY-EIGHT (38), RANGE TWENTY-SEVEN (27), WEST OF THE FOURTH MERIDIAN NOT WITHIN THE CITY OF RED DEER LYING EAST OF THE EASTERLY BOUNDARY OF PLAN 852 2017 AND EXCLUDING ALL THAT PORTION OF THE EAST-WEST ROAD ALLOWANCE ADJACENT TO THE SOUTH SIDE OF SAID SECTION LYING WEST OF THE PRODUCTION SOUTH OF THE EASTERLY BOUNDARY OF PLAN 852 2017 AND INCLUDING PLAN 852-2017 EXTRA LAND “A” AND INCLUDING PLAN 852-2017 EXTRA LAND “B”.
ALL THAT PORTION OF THE SOUTHWEST QUARTER OF SECTION NINETEEN (19), TOWNSHIP THIRTY-EIGHT (38), RANGE TWENTY-SEVEN (27), WEST OF THE FOURTH MERIDIAN NOT WITHIN THE CITY OF RED DEER.
ALL THAT PORTION OF THE WEST HALF OF SECTION FIVE (5), TOWNSHIP THIRTY-NINE (39), RANGE TWENTY-SEVEN (27), WEST OF THE FOURTH MERIDIAN LYING EAST OF THE EASTERLY BOUNDARY OF PLAN 2058 LZ.
ALL THAT PORTION OF THE NORTHEAST QUARTER OF SECTION THIRTY ONE (31), TOWNSHIP THIRTY-EIGHT (38), RANGE TWENTY-SEVEN (27), WEST OF THE FOURTH MERIDIAN NOT WITHIN THE CITY OF RED DEER EXCLUDING PLAN 2082 LZ AND EXCLUDING ALL LANDS WEST OF THE PRODUCTION NORTH OF THE MOST EASTERLY POINT OF PLAN 2082 LZ.
ALL THAT PORTION OF THE SOUTHEAST QUARTER OF SECTION FIVE (5), TOWNSHIP THIRTY-NINE (39), RANGE TWENTY-SEVEN (27), WEST OF THE FOURTH MERIDIAN LYING NORTH OF THE NORTH BOUNDARY OF PLAN 2058 LZ AND LYING EAST OF THE PRODUCTION NORTH AND THE PRODUCTION SOUTH OF THE MOST EASTERLY POINT OF PLAN 2058 LZ.
ALL THAT PORTION OF THE NORTHEAST QUARTER OF SECTION FIVE (5), TOWNSHIP THIRTY-NINE (39), RANGE TWENTY-SEVEN (27), WEST OF THE FOURTH MERIDIAN LYING SOUTHEAST OF THE EASTERLY BOUNDARY OF PLAN 2058 LZ.
ALL THAT PORTION OF THE SOUTHEAST QUARTER OF SECTION EIGHT (8), TOWNSHIP THIRTY-NINE (39), RANGE TWENTY-SEVEN (27), WEST OF THE FOURTH MERIDIAN LYING EAST OF THE EASTERLY BOUNDARY OF PLAN 2058 LZ AND LYING SOUTH OF THE SOUTH BOUNDARY OF CANADIAN NATIONAL RAILWAY PLAN 2712 AK.
ALL THAT PORTION OF SECTION NINE (9), TOWNSHIP THIRTY-NINE (39), RANGE TWENTY-SEVEN (27), WEST OF THE FOURTH MERIDIAN SOUTH OF THE SOUTH BOUNDARY OF CANADIAN NATIONAL RAILWAY PLAN 2712 AK.
SECTION FOUR (4), TOWNSHIP THIRTY-NINE (39), RANGE TWENTY-SEVEN (27), WEST OF THE FOURTH MERIDIAN.
ALL THAT PORTION OF SECTION THIRTY TWO (32), TOWNSHIP THIRTY-EIGHT (38), RANGE TWENTY-SEVEN (27), WEST OF THE FOURTH MERIDIAN NOT WITHIN THE CITY OF RED DEER.
ALL THAT PORTION OF SECTION THIRTY THREE (33), TOWNSHIP THIRTY-EIGHT (38), RANGE TWENTY-SEVEN (27), WEST OF THE FOURTH MERIDIAN NOT WITHIN THE CITY OF RED DEER.
ALL THAT PORTION OF SECTION THREE (3), TOWNSHIP THIRTY-NINE (39), RANGE TWENTY-SEVEN (27), WEST OF THE FOURTH MERIDIAN NOT WITHIN THE CITY OF RED DEER.
THE SOUTH HALF OF SECTION TEN (10), TOWNSHIP THIRTY-NINE (39), RANGE TWENTY-SEVEN (27), WEST OF THE FOURTH MERIDIAN.
ALL THAT PORTION OF THE SOUTH HALF OF SECTION ELEVEN (11), TOWNSHIP THIRTY-NINE (39), RANGE TWENTY-SEVEN (27), WEST OF THE FOURTH MERIDIAN LYING WEST OF THE LEFT BANK OF THE RED DEER RIVER.
ALL THAT PORTION OF THE WEST HALF OF SECTION TWO (2), TOWNSHIP THIRTY-NINE (39), RANGE TWENTY-SEVEN (27), WEST OF THE FOURTH MERIDIAN NOT WITHIN THE CITY OF RED DEER.
ALL THAT PORTION OF THE SOUTHEAST QUARTER OF SECTION TWO (2), TOWNSHIP THIRTY-NINE (39), RANGE TWENTY-SEVEN (27), WEST OF THE FOURTH MERIDIAN NOT WITHIN THE CITY OF RED DEER.
ALL THAT PORTION OF THE NORTHEAST QUARTER OF SECTION TWO (2), TOWNSHIP THIRTY-NINE (39), RANGE TWENTY-SEVEN (27), WEST OF THE FOURTH MERIDIAN EXCLUDING THOSE LANDS LOCATED IN THE NORTHEAST PART OF SAID QUARTER SECTION LYING NORTHEASTERLY OF THE LEFT BANK OF THE RED DEER RIVER.
ALL THAT PORTION OF SECTION THIRTY FOUR (34), TOWNSHIP THIRTY-EIGHT (38), RANGE TWENTY-SEVEN (27), WEST OF THE FOURTH MERIDIAN NOT WITHIN THE CITY OF RED DEER AND INCLUDING THE EAST-WEST ROAD ALLOWANCE ADJACENT TO THE NORTH OF SAID QUARTER SECTION.
ALL THAT PORTION OF THE WEST HALF OF SECTION ONE (1), TOWNSHIP THIRTY-NINE (39), RANGE TWENTY-SEVEN (27), WEST OF THE FOURTH MERIDIAN LYING WESTERLY OF THE LEFT BANK OF THE RED DEER RIVER.
SECTION THIRTY-FIVE (35), TOWNSHIP THIRTY-EIGHT (38), RANGE TWENTY-SEVEN (27), WEST OF THE FOURTH MERIDIAN INCLUDING THE NORTH-SOUTH ROAD ALLOWANCE ADJACENT TO THE EAST OF SAID SECTION AND INCLUDING THE EAST-WEST ROAD ALLOWANCE ADJACENT TO THE NORTH SIDE OF SAID SECTION.
ALL THAT PORTION OF SECTION TWENTY-SIX (26), TOWNSHIP THIRTY-EIGHT (38), RANGE TWENTY-SEVEN (27), WEST OF THE FOURTH MERIDIAN NOT WITHIN THE CITY OF RED DEER.
THE WEST HALF OF SECTION TWENTY-FIVE (25), TOWNSHIP THIRTY-EIGHT (38), RANGE TWENTY-SEVEN (27), WEST OF THE FOURTH MERIDIAN.
ALL THAT PORTION OF THE WEST HALF OF SECTION TWENTY-FOUR (24), TOWNSHIP THIRTY-EIGHT (38), RANGE TWENTY-SEVEN (27) WEST OF THE FOURTH MERIDIAN NOT WITHIN THE CITY OF RED DEER.
ALL THAT PORTION OF SECTION THIRTEEN (13), TOWNSHIP THIRTY-EIGHT (38), RANGE TWENTY-SEVEN (27), WEST OF THE FOURTH MERIDIAN NOT WITHIN THE CITY OF RED DEER INCLUDING ALL LANDS ADJACENT TO THE NORTH SIDE OF SAID SECTION LYING SOUTH OF THE NORTH BOUNDARY OF PLAN 1176MC AND INCLUDING PLAN 822 0763 AND INCLUDING THE NORTH‑SOUTH ROAD ALLOWANCE ADJACENT TO THE EAST SIDE OF SAID SECTION.
ALL THAT PORTION OF SECTION TWELVE (12), TOWNSHIP THIRTY-EIGHT (38), RANGE TWENTY-SEVEN (27), WEST OF THE FOURTH MERIDIAN NOT WITHIN THE CITY OF RED DEER AND INCLUDING THE NORTH-SOUTH ROAD ALLOWANCE ADJACENT TO THE EAST SIDE OF SAID SECTION.
ALL THAT PORTION OF THE EAST HALF OF SECTION ONE (1), TOWNSHIP THIRTY-EIGHT (38), RANGE TWENTY-SEVEN (27), WEST OF THE FOURTH MERIDIAN NORTH OF THE NORTH BOUNDARY OF PLAN 012 1685 INCLUDING ALL THAT PORTION OF THE NORTH-SOUTH ROAD ALLOWANCE ADJACENT TO THE EAST SIDE OF SAID HALF SECTION LYING NORTH OF THE PRODUCTION EAST OF THE NORTH BOUNDARY OF PLAN 012 1685.
ALL THAT PORTION OF THE WEST HALF OF SECTION ONE (1), TOWNSHIP THIRTY-EIGHT (38), RANGE TWENTY-SEVEN (27), WEST OF THE FOURTH MERIDIAN NORTH OF THE SOUTH BOUNDARY OF PLAN 6782 KS LOTS A THROUGH H AND EXCLUDING THAT PORTION OF THE NORTH-SOUTH ROAD ALLOWANCE ADJACENT TO THE WEST SIDE OF SAID HALF SECTION LYING SOUTH OF THE PRODUCTION WEST OF THE SOUTH BOUNDARY OF PLAN 6782KS LOT A.
ALL THAT PORTION OF SECTION TWO (2), TOWNSHIP THIRTY-EIGHT (38), RANGE TWENTY-SEVEN (27), WEST OF THE FOURTH MERIDIAN NOT WITHIN THE CITY OF RED DEER INCLUDING ALL LAND ADJACENT TO THE SOUTH SIDE OF SAID SECTION LYING NORTH OF THE SOUTH BOUNDARY OF PLAN 032 0638 AND INCLUDING ALL THAT LAND LYING NORTH OF THE PRODUCTION WEST OF THE SOUTH BOUNDARY OF PLAN 032 0638.
APPENDIX B
A SKETCH SHOWING THE GENERAL LOCATION OF THE AREAS
ANNEXED TO THE CITY OF RED DEER
AFFECTED AREA(S)
Legend
Existing City Boundary
 |
Annexation Area
APPENDIX C
ORDER
1 In this Order,
(a) “annexed farm land” means annexed land in respect of which the assessment class of farm land has been assigned under section 297(1) of the Municipal Government Act;
(b) “annexed land” means the land described in Appendix A and shown on the sketch in Appendix B;
(c) “annexed non-farm land” means annexed land in respect of which an assessment class other than farm land has been assigned under section 297(1) of the Municipal Government Act;
(d) “farm building” means an improvement located on annexed farm land, to the extent it is used for farming operations;
(e) “farming operations” has the meaning given to it in the Matters Relating to Assessment and Taxation Regulation (AR 220/2004);
(f) “farm residence” means a residence in a farm unit that
(i) meets the criteria set out in sections 21 and 22 of the Matters Relating to Assessment and Taxation Regulation (AR 220/2004), and
(ii) is located on annexed farm land;
(g) “farm unit” has the meaning given to it in the Matters Relating to Assessment and Taxation Regulation (AR 220/2004).
2(1) If the Red Deer County mill rate is less than the City of Red Deer mill rate in the year of annexation, the City of Red Deer must provide all residential, industrial and commercial properties a one-time, non-refundable tax credit.
(2) To calculate the tax credit referred to in subsection (1) for a property, the City of Red Deer shall determine the difference between the City of Red Deer and Red Deer County mill rates that would be applicable to the property in the year of annexation. The difference between the two mill rates is to be applied to the assessed value of the property as determined by Red Deer County for the purposes of taxation in the year of annexation. The difference is to be multiplied by ten. The result is the one time, non-refundable credit for the property.
(3) A tax credit determined for a property under this section must be applied first to any arrears and then to any other amount owing under a tax notice for the property. Any remainder is to be retained by the City and applied against future tax notices for the property until the credit is exhausted. The first application of the tax credit must occur after September 1, 2009 and before April 1, 2010.
(4) The tax credit attaches to the property and has no cash value.
(5) If the property is subdivided, the tax credit or that portion of it which remains at the date of subdivision is to be divided in the same manner as for outstanding tax balances.
(6) The City of Red Deer shall keep a record of the application and ongoing balance of a tax credit and shall provide that information to the taxpayer on request.
3(1) For taxation purposes in 2010 and in each subsequent year up to and including 2034, annexed property that is farm land, farm residences or farm buildings
(a) must be assessed in the same manner as if the property were located in a county or municipal district, but valuations for that property must be determined by the assessor for the City of Red Deer,
(b) shall continue to receive the exemptions applicable to the property under the Matters Relating to Assessment and Taxation Regulation, and
(c) must, in respect of each assessment class that applies to that property, be taxed by the City of Red Deer using the municipal tax rates established by Red Deer County.
(2) Subsection (1) applies to all annexed farm land, farm residences and farm buildings until the expiry of December 31, 2034, except that subsection (1) ceases to apply
(a) to a parcel of less than 16 hectares (40 acres) that is created by a subdivision of title, and
(b) to a parcel that, at the request of, or on behalf of the landowner(s) or a purchaser, is redesignated under the City of Red Deer Land Use Bylaw to a designation other than agricultural
at the end of the taxation year in which the subdivision or redesignation occurs.
4 Notwithstanding section 3, on and after January 1, 2010 the annexed land is to be subject to the supplementary assessment and supplementary tax bylaws of the City of Red Deer.
5 Red Deer County is responsible for all property assessment appeals related to 2009 assessment notices for property within the annexed land.
6 The City of Red Deer shall provide compensation to Red Deer County as follows:
(a) $601,919.00 on or before July 31, 2010,
(b) $722,303.00 on or before July 31, 2011,
(c) $541,728.00 on or before July 31, 2012,
(d) $361,152.00 on or before July 31, 2013, and
(e) $180,576.00 on or before July 31, 2014.