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MUNICIPAL GOVERNMENT ACT
Chapter M‑26
Table of Contents
1 Interpretation
2 Application of Act
2.1 Indian reserves
Part 1
Purposes, Powers and Capacity of Municipalities
3 Municipal purposes
4 Corporation
5 Powers, duties and functions
6 Natural person powers
Part 2
Bylaws
Division 1
General Jurisdiction
7 General jurisdiction to pass bylaws
8 Powers under bylaws
9 Guides to interpreting power to pass bylaws
10 Bylaw passing powers in other enactments
11 Relationship to natural person powers
Division 2
Scope of Bylaws
12 Geographic area of bylaws
13 Relationship to Provincial law
Part 3
Special Municipal Powers and Limits
on Municipal Powers
Division 1
Expropriation
14 Expropriation powers
15 Expropriating part of a parcel
Division 2
Roads
16 Title to roads
17 Disposal of estate or interest in roads
18 Control of roads
19 Rocky Mountains Forest Reserve
20 Specialized municipalities
21 Land abutting roads
22 Road closure
23 Compensation
24 Closure of unnecessary road
25 Temporary road closure
26 Temporary roads and rights of way
27 Leases
27.1 Forestry roads
27.2 Forestry road agreement
27.3 Fees charged to other users
27.4 Failure to maintain road
27.5 Unauthorized commercial or industrial use
27.6 Existing agreements
Division 3
Public Utilities
General
28 Definitions
28.1 Interpretation
29 Composition of system or works
30 Long‑term supply agreements to public utilities
31 Regulation of gas supply obtained from direct sellers
32 Other authorizations and approvals
Municipal Public Utilities
33 Prohibiting other public utilities
33.1 Exception
34 Duty to supply utility service
35 Parcels adjacent to roads and easements
36 Right of entry - main lines
37 Service connections - owner
38 Service connections - municipality
39 Restoration and costs
40 Buildings
41 Discontinue providing public utility
42 Liability for public utilities charges
43 Appeal
44 Dispute with other municipalities
Non‑municipal Public Utilities
45 Granting rights to provide utility service
45.1 Exception
46 Prohibiting other non‑municipal public utilities
46.1 Exception
47 Renewals
Division 5
Business Improvement Areas
50 Purpose
51 Board
52 Civil liability of board members
53 Regulations
Division 6
Miscellaneous Powers
54 Providing services in other areas
55 Sharing taxes and grants
56 Civic holidays
57 Census
58 Road names
59 Hamlets
60 Bodies of water
61 Granting rights over property
62 Acquiring land for roads
Division 7
Revision and Consolidation of Bylaws
62.1 Definitions
63 Revising bylaws
65 Requirements relating to revised bylaws
66 Effects of revised bylaws
67 References to repealed bylaws
69 Consolidation of bylaws
Division 8
Limits on Municipal Powers
70 Disposal of land
71 Mines and minerals
72 Acquisition of land outside municipal boundaries
74 Firearms
75 Forest and Prairie Protection Act
Division 9
Controlled Corporations
75.1 Control of corporations
75.2 Financial statements and other reports
75.3 Material change
75.4 Utility services provided by controlled corporation
75.5 Regulations
Part 4
Formation, Fundamental Changes and Dissolution
Division 1
General Criteria
76 Principles, standards and criteria
Division 2
Formation
77 Types of municipality that may be formed
78 Municipal district
80 Village
81 Town
82 City
83 Specialized municipality
84 Modification of requirements
85 Initiating formation
86 Factors to be considered
87 Public input
88 Formation order
89 Contents of order
89.1 Summer village
90 Official administrator
Division 3
Change of Status
91 Meaning of change of status
91.1 Summer village
92 Application of formation rules
93 Initiation of change of status
94 Public input
95 Consideration of principles
96 Change of status order
97 Contents of order
97.2 Effect of change of status
Division 4
Change of Name
98 Change of name order
99 Effect of change of name
Division 5
Amalgamation
100 Application
101 Restriction on amalgamation
102 Initiation of amalgamation proceedings
103 Initiation by municipal authority
104 Direct negotiations
105 Report on negotiations
106 Disposition of report
106.1 Regulations
107 Initiation by Minister
108 Notice by Minister
109 Consideration of principles
110 Amalgamation order
111 Contents of order
112 Official administrator
Division 6
Annexation
112.1 Mediation
113 Application
114 Restriction on annexation
115 Annexations of same land
116 Initiation of annexation
117 Direct negotiations
118 Report on negotiations
119 Disposition of report
120 General agreement on proposed annexation
121 No general agreement on proposed annexation
122 Notice of hearing and costs
123 Board’s report
124 Contents of report
125 Annexation order
126 Annexation order without report
127 Contents of order
127.1 Public utilities
128 Annexation refused
128.1 Regulations
Division 7
Dissolution
129 Application
130 Viability review
130.1 Completion of viability review
130.2 Vote
130.3 Dismissal
133 Dissolution order
134 Tax
134.1 Transitional
Division 8
General Provisions
135 Effect of certain orders
136 Power to effectuate transfer of land and other property
137 Transitional and other matters
138 Retroactivity of orders
139 Orders published
140 Regulations Act
141 Location of boundaries
Part 4.1
City Charters
141.1 Interpretation
141.2 Purpose of Part
141.3 Establishment of charter
141.4 Proposed charter must be published on website
141.5 Elements of charter
141.6 Charter prevails
141.7 Retroactive operation of charter
141.8 No effect on status of charter city
141.9 Existing rights and obligations not affected
Part 5
Councils, Councillors and Council Committees
Division 1
Councils and Council Committees
142 Councils as governing bodies
143 Number of councillors for municipalities
144 Bylaw changing number of councillors
144.1 Bylaws respecting maternity and parental
leave for councillors
145 Bylaws - council and council committees
146 Composition of council committees
Division 1.1
Codes of Conduct
146.1 Bylaws — codes of conduct
Division 2
Elections, Appointments and Ward System
147 Election of councillors
148 Division of municipality into wards
149 Passing bylaw
150 Election or appointment of chief elected official
151 Passing bylaw
152 Deputy and acting chief elected officials
Division 3
Duties, Titles and Oaths of Councillors
153 General duties of councillors
153.1 Duty of chief administrative officer
154 General duties of chief elected official
155 Titles of chief elected official and other councillors
156 Taking of oath
Division 4
Term of Office
157 Local Authorities Election Act
158 Extension of term
159 Appointed chief elected officials
Division 5
Vacancies and Quorum
160 Positions unfilled at general election
161 Resignation
162 Vacancy in position of councillor
163 Chief elected official (elected) vacancy
164 Chief elected official (appointed) vacancy
165 Election day
166 Minister orders by-election
167 Quorum
168 No quorum
Division 6
Pecuniary Interest of Councillors
169 Definitions
170 Pecuniary interest
171 Bylaw requiring statement of disclosure
172 Disclosure of pecuniary interest
173 Effect of pecuniary interest on agreements
Division 7
Disqualification of Councillors
174 Reasons for disqualification
Division 8
Enforcement of Disqualification
175 Resignation on disqualification
176 Decision on disqualification application
177 Inadvertence or genuine error
178 Appeal
179 Reimbursement of costs and expenses
Division 9
Council Proceedings
Requirements for Valid Action
180 Methods in which council may act
181 Requirements for valid bylaw or resolution
Voting
182 Restriction to one vote per person
183 Requirement to vote and abstentions
184 Abstention from voting on matter discussed at public hearing
185 Recording of votes
185.1 Secret ballot
186 Tied vote
Passing a Bylaw
187 Bylaw readings
188 Rescission of previous bylaw readings
189 Passing of bylaw
190 Coming into force
191 Amendment and repeal
Meetings
192 Organizational meetings
193 Regular council meetings
194 Special council meetings
195 Council committee meetings
196 Method of giving notice
197 Public presence at meetings
198 Right of public to be present
199 Meeting through electronic communications
200 Power to require taking of oath
Part 6
Municipal Organization and Administration
201 Council’s principal role in municipal organization
201.1 Orientation training
202 Exercise of certain powers and duties
203 Delegation by council
204 Municipal office
205 Establishment of chief administrative officer
205.1 Performance evaluation
206 Appointment, suspension and revocation
207 Chief administrative officer’s responsibilities
208 Performance of major administrative duties
209 Delegation by chief administrative officer
210 Designated officers
211 Revocation
212 Delegation by designated officer
212.1 Fidelity bond
213 Signing or authorization of municipal documents
214 Destruction of records
215 Prohibition of certain agreements with employees
Part 7
Public Participation
216.1 Public participation policy
217 What information must a municipality provide
Petitions
219 Rules for petitions
220 CAO duties
221 Petition sufficiency requirements
222 Who can petition
223 Number of petitioners
224 Other requirements for a petition
225 Counting petitioners
226 Report on sufficiency of petition
226.1 Bylaws modifying petition requirements
226.2 Protection of personal information in petitions
Meetings with the Public
227 Advertising
228 Improper conduct
229 Petition for meeting
Public Hearings
230 When to hold public hearing
Petitions for Vote of
the Electors -
Advertised Bylaws and Resolutions
231 Petition for vote on advertised bylaws and resolutions
Petitions for Vote of
the Electors -
New Bylaws
232 Petition for bylaw
233 Council’s duty on receiving certain petition
234 Petitions respecting public vote bylaws
235 Result of a vote on a question
Vote of the Electors ‑ General Provisions
236 Electors to vote on a question
237 Local Authorities Election Act
238 Delaying votes
239 One year moratorium on similar subject‑matter
240 Amendments or repeal of bylaws or
resolutions
voted on by electors
Part 8
Financial Administration
241 Definitions
Budgets
242 Adoption of operating budget
243 Contents of operating budget
244 Financial shortfall
245 Adoption of capital budget
246 Contents of capital budget
247 Tax bylaws
248 Expenditure of money
248.1 Annual budget
249 Civil liability of councillors
Investments
250 Authorized investments
Borrowing
251 Borrowing bylaw
252 Debt limit
253 Use of borrowed money
254 Capital property
255 Exemption from borrowing conditions
256 Operating expenditures
257 Capital property - short‑term borrowing
258 Capital property - long‑term borrowing
259 Capital property - interim financing
260 Special works
261 Refinancing
262 Services or activities that are funded by agreement
263 Local improvements
Loans and Guarantees
264 Purpose of loans and guarantees
265 Loan bylaws
266 Guarantee bylaw
268 Debt limit
268.1 Financial records and receipts
General Matters
269 Financial year
270 Municipal accounts
271 Regulations
272 Seal and signatures
273 Validity of borrowings, loans and guarantees
274 Application of money borrowed
275 Civil liability of councillors
Annual Financial Statements and Auditor’s Report
276 Annual financial statements
277 Financial information return
278 Returns and reports to Minister
279 Financial statements for controlled corporations
280 Auditors
281 Auditor’s reports
282 Auditor appointed by Minister
283 Access to information by auditors
Financial Plans and Capital Plans
283.1 Required plans
Part 9
Assessment of Property
284 Interpretation provisions for Parts 9 to 12
284.1 Provincial assessor
284.2 Municipal assessor
Division 1
Preparation of Assessments
285 Preparing annual assessments
289 Assessments for property other than
designated industrial property
290 Land to be assessed as a parcel
290.1 Assessment of condominium unit
290.2 Assessment of strata space
291 Rules for assessing improvements
292 Assessments for designated industrial property
293 Duties of assessors
294 Right to enter on and inspect property
295 Duty to provide information
295.1 Assessor not bound by information received
296 Court authorized inspection and enforcement
297 Assigning assessment classes to property
298 Non‑assessable property
299 Access to municipal assessment record
299.1 Access to provincial assessment record
299.2 Municipal access to provincial assessment record
300 Access to summary of municipal assessment
300.1 Access to summary of provincial assessment
301 Right to release assessment information
301.1 Relationship to Freedom of Information
and Protection
of Privacy Act
Division 2
Assessment Roll
302 Preparation of roll
303 Contents of roll
303.1 Contents of provincial assessment roll
304 Recording assessed persons
305 Correction of roll
305.1 Report to Minister
306 Severability of roll
307 Inspection of roll
Division 3
Assessment Notices
308 Assessment notices
308.1 Notice of assessment date
309 Contents of assessment notice
310 Sending assessment notices
311 Publication of notice
312 Correction of notice
Division 4
Preparation of Supplementary Assessments
313 Bylaw
314 Supplementary assessment
314.1 Supplementary
assessment re designated
industrial property
315 Supplementary assessment roll
316 Supplementary assessment notices
316.1 Contents of supplementary assessment notice
Division 5
Equalized Assessments
317 Definition
317.1 Supplementary assessments
318 Preparation of equalized assessments
319 Duty to provide information
320 Sending equalized assessments to municipalities
321 Appeal of equalized assessment
Division 6
General Powers of the Minister Relating to Assessments and Equalized
Assessments
322 Regulations
322.1 Validation of Minister’s Guidelines
323 Minister’s power to prepare assessments
324 Minister’s power to quash assessments
325 Minister’s power to alter an equalized assessment
325.1 Continuous bylaws — assessment
Part 10
Taxation
Division 1
General Provisions
326 Definitions
327 Tax roll
328 Duty to provide information
329 Contents of tax roll
330 Correction of roll
331 Person liable to pay taxes
332 Taxes imposed on January 1
333 Tax notices
333.1 Tax agreements
334 Contents of tax notice
335 Sending tax notices
336 Certification of date of sending tax notice
337 Deemed receipt of tax notice
338 Correction of tax notice
339 Incentives
340 Instalments
341 Deemed receipt of tax payment
342 Receipt for payment of taxes
343 Application of tax payment
344 Penalty for non‑payment in current year
345 Penalty for non‑payment in other years
346 Penalties
347 Cancellation, reduction, refund or deferral of taxes
348 Tax becomes debt to municipality
349 Fire insurance proceeds
350 Tax certificates
351 Non‑taxable property
352 Limitation on time for starting proceedings
Division 2
Property Tax
353 Property tax bylaw
354 Tax rates
355 Calculating tax rates
356 Calculating amount of tax
357 Special provision of property tax bylaw
357.1 Tax rate for residential property
358.1 Maximum tax ratio
359 Requisitions
359.1 Alberta School Foundation Fund requisitions
359.2 School board requisitions
359.3 Designated industrial property assessment requisitions
359.4 Cancellation, reduction, refund or deferral of taxes
360 Tax agreement
361 Exemptions based on use of property
362 Exemptions for Government, churches and other bodies
362.1 Electric energy generation systems exemptions
363 Exempt property that can be made taxable
364 Exemptions granted by bylaw
364.1 Brownfield tax incentives
364.2 Tax incentives for non‑residential property
364.3 Judicial review of decision under section 364.2
365 Licensed premises
366 Grants in place of taxes
367 Property that is partly exempt and partly taxable
368 Changes in taxable status of property
369 Supplementary property tax bylaw
369.1 Continuous tax bylaws — tax
370 Regulations
Division 3
Business Tax
371 Business tax bylaw
372 Taxable business
373 Person liable to pay business tax
374 Contents of business tax bylaw
374.1 Assessment not required
375 Exempt businesses
376 Exemption when tax is payable under Division 2
377 Business tax rate bylaw
378 Calculating amount of tax
379 Supplementary business tax bylaw
380 Grants in place of taxes
Division 4
Business Improvement Area Tax
381 Regulations
Division 4.1
Community Revitalization Levy
381.1 Definitions
381.2 Community revitalization levy bylaw
381.3 Person liable to pay levy
381.4 Incremental assessed value not subject to
equalized
assessment or requisition
381.5 Regulations
Division 5
Special Tax
382 Special tax bylaw
383 Taxable property
384 Contents of special tax bylaw
385 Condition
386 Use of revenue
387 Person liable to pay special tax
Division 6
Well Drilling Equipment Tax
388 Well drilling equipment tax bylaw
389 Person liable to pay the tax
390 Calculation of the tax
Division 6.1
Clean Energy Improvement Tax
390.1 Interpretation
390.2 Eligibility of properties for clean energy improvements
390.3 Clean energy improvement tax bylaw
390.4 Clean energy improvement agreement
390.5 Person liable to pay clean energy improvement tax
390.6 Paying off a clean energy improvement tax
390.7 Refinancing of debt by council
390.8 Petitions
390.9 Regulations
Division 7
Local Improvement Tax
391 Definition
392 Petitioning rules
393 Proposal of local improvement
394 Local improvement plan
395 Contents of plan
396 Procedure after plan is prepared
397 Local improvement tax bylaw
398 Contents of bylaw
399 Start‑up of a local improvement
400 Person liable to pay local improvement tax
401 Paying off a local improvement tax
402 Variation of local improvement tax bylaw
403 Variation of local improvement tax rate
404 Unusual parcels
405 Municipality’s share of the cost
406 Land required for local improvement
407 Exemption from local improvement tax
408 Sewers
409 Private connection to a local improvement
Division 7.1
Community Aggregate Payment Levy
409.1 Community aggregate payment levy bylaw
409.2 Person liable to pay levy
409.3 Regulations
Division 8
Recovery of Taxes Related to Land
410 Definitions
411 Methods of recovering taxes in arrears
412 Tax arrears list
413 Tax recovery notification
414 Removal of improvements
415 Right to pay tax arrears
416 Right to collect rent to pay tax arrears
417 Warning of sale
418 Offer of parcel for sale
419 Reserve bid and conditions of sale
420 Right to possession
421 Advertisement of public auction
422 Adjournment of auction
423 Right to a clear title
424 Transfer of parcel to municipality
425 Right to dispose of parcel
425.1 Minister’s authority to transfer parcel
426 Revival of title on payment of arrears
427 Separate account for sale proceeds
428 Distribution of surplus sale proceeds
428.1 Payment of undistributed money to municipality
428.2 Transfer to municipality after 15 years
429 Prohibited bidding and buying
429.1 Right to place tax arrears on new parcels of land
430 Minerals
431 Acquisition of minerals
432 Right of way
433 When parcel becomes part of another municipality
434 Non‑liability for condition of land
434.1 Action for condition of land prohibited
435 Continuation of proceedings
436 Deemed compliance with Act
Division 8.1
Recovery of Taxes Related to
Designated Manufactured Homes
436.01 Definitions
436.02 Methods of recovering taxes in arrears
436.03 Tax arrears list
436.04 Costs of recovery
436.05 Removal of designated manufactured home or improvements
436.06 Right to pay tax arrears
436.07 Right to collect rent to pay tax arrears
436.08 Warning of sale
436.09 Offer of designated manufactured home for sale
436.1 Reserve bid and conditions for sale
436.11 Right to possession
436.12 Advertisement of public auction
436.13 Adjournment of auction
436.14 Unencumbered ownership
436.15 Right to sell or dispose of designated manufactured home
436.16 Payment of tax arrears
436.17 Separate account for sale proceeds
436.18 Distribution of surplus sale proceeds
436.19 Payment of undistributed money to municipality
436.2 Transfer to municipality after 10 years
436.21 Prohibited bidding and buying
436.22 Manufactured home moved to another municipality
436.23 Regulations
436.24 Reporting requirements
Division 9
Recovery of Taxes Not Related to Land
437 Definitions
438 Methods of recovering taxes in arrears
439 Right to issue distress warrant
440 Seizure of goods
441 Goods affected by distress warrant
442 Date for issuing distress warrant
443 Right to pay tax arrears
444 Right to collect rent to pay tax arrears
445 Sale of property
446 Date of public auction
447 Exception to sale at auction
448 Transfer to municipality
449 Separate account for sale proceeds
450 Distribution of surplus sale proceeds
451 Seizure of designated manufactured home
452 Regulations
Part 11
Assessment Review Boards
Division 1
Establishment and Function of Assessment Review Boards
453 Interpretation
454 Assessment review boards to be established
454.1 Appointment of members to local assessment review board
454.11 Panels of local assessment review board
454.2 Appointment of members to composite assessment review board
454.21 Panels of composite assessment review board
454.3 Qualifications of members
455 Joint establishment of assessment review boards
456 Clerk
457 Replacement of panel members
458 Quorum
459 Decision
460 Complaints
460.1 Jurisdiction of assessment review boards
461 Address to which a complaint is sent
462 Notice of assessment review board hearing
463 Absence from hearing
464 Proceedings before assessment review board
464.1 Hearings open to public
465 Notice to attend or produce
466 Protection of witnesses
Division 2
Decisions of Assessment Review Boards
467 Decisions of assessment review board
467.1 Appeal to composite assessment review board
468 Assessment review board decisions
468.1 Costs of proceedings
468.2 Effect of order relating to costs
469 Notice of decision
470 Judicial review
471 Technical irregularities
Division 4
General Matters
476.1 Referral of unfair assessment to Minister
477 Required changes to rolls
478 Right to continue proceedings
479 Obligation to pay taxes
480 Prohibition
481 Fees
482 Admissible evidence at hearing
483 Decision admissible by judicial review
484 Immunity
484.1 Regulations
Part 12
Municipal Government Board
485 Definitions
Division 1
Establishment and Jurisdiction of the
Municipal Government Board
486 Appointment of Board members
487 Panels of the Board
487.1 Qualifications of members
487.2 Directors and other staff
488 Jurisdiction of the Board
488.01 ALSA regional plans
488.1 Limit on Board’s jurisdiction
489 Quorum
490 Decision
Division 2
Hearings Before the Board
491 Form of complaint
492 Complaints about designated industrial property
493 Duty of chair on receiving a form
494 Notice of hearing before the Board
495 Absence from hearing
496 Proceedings before the Board
497 Notice to attend or produce
498 Protection of witnesses
499 Decisions of the Board
500 Board decisions
501 Costs of proceedings
502 Effect of decision relating to costs
503 Extension of time
504 Rehearing
505 Notice of decision
507 Technical irregularities
508 Intervention by municipality
Division 3
Judicial Review of Board Decisions
508.1 Judicial Review of Board Decisions
Division 4
Inquiries by the Board
514 Referrals to the Board
515 Report
Division 5
General Matters
516 Referral of unfair assessment to Minister
517 Required changes to rolls
518 Right to continue proceedings
519 Obligation to pay taxes
520 Prohibition
521 Power of Board re contempt
523 Rules re procedures
524 Powers of the Board
525 Admissible evidence at hearing
525.1 Hearings open to public
526 Decision admissible on judicial review
527 Immunity
527.1 Regulations
Part 13
Liability of Municipalities, Enforcement of Municipal Law and Other Legal
Matters
Division 1
Liability of Municipalities
527.2 Acting in accordance with statutory authority
528 Non-negligence actions
529 Exercise of discretion
530 Inspections and maintenance
531 Snow on roads
532 Repair of roads, public places and public works
533 Things on or adjacent to roads
534 Public works affecting land
Division 2
Liability of Councillors and Others
535 Protection of councillors and municipal officers
535.1 Protection of sporting commissions
535.2 Protection of fire service organizations
Division 3
Challenging Bylaws and Resolutions
536 Application to the Court of Queen’s Bench
537 Procedure
538 Validity relating to public participation
539 Reasonableness
540 Effect of councillor being disqualified
Division 4
Enforcement of Municipal Law
541 Definitions
542 Municipal inspections and enforcement
543 Court authorized inspections and enforcement
544 Inspecting meters
545 Order to remedy contraventions
546 Order to remedy dangers and unsightly property
546.1 Caveat
547 Review by council
548 Appeal to Court of Queen’s Bench
549 Municipality remedying contraventions
550 Municipality remedying dangers and unsightly property
551 Emergencies
552 Recovery of amounts owing by civil action
553 Adding amounts owing to tax roll
553.1 Adding amounts owing to property tax roll
553.2 Adding amounts owing to business tax roll
554 Injunction
554.1 Municipality’s costs in actions
555 Bylaw enforcement officers
556 Powers and duties of bylaw enforcement officers
Division 5
Offences and Penalties
557 General offences
558 Offences applicable to officials
559 Unauthorized use of heraldic emblems
560 Documents used to enforce bylaws
562 Obstructing construction of public work or utilities
563 Stop‑cock
564 Operating a business without a licence
565 Prosecutions
566 Penalty
567 Order for compliance
568 Fines and penalties
569 Civil liability not affected
Part 14
General Ministerial Powers
570 Intermunicipal disagreements
570.01 Measures to ensure compliance with ALSA regional plans
570.1 Information
571 Inspection
572 Inquiry
573 Bank accounts
574 Directions and dismissal
575 Official administrator as supervisor
575.1 Reports of official administrators
575.2 Enforcement where municipality under supervision
576 Remuneration for official administrator
577 Providing Minister with copies and information
578 Delegation
579 Fees
579.1 Minister’s decisions
580 Regulations
Part 15
Improvement Districts
581 Formation order
582 Contents of order
583 Changes to improvement districts
584 Orders published
585 Regulations Act
586 Application of other enactments
587 General power of Minister
588 Council
589 Delegation by Minister
590 Hamlets
591 Employees
592 Roads
593 Estimate of expenditures
594 Machinery and equipment and designated industrial property
595 Trust account for revenue
596 Expenditures
597 Public accounts
598 Settlement of accounts
599 Investments
600 Borrowing
601 Acquisition of land
602 Agreements for services
Part 15.1
Regional Services Commissions
602.01 Interpretation
Division 1
Establishment and Operation
602.02 Establishing commissions
602.03 Resolution and notification
602.04 List of commissions
602.05 Corporation
602.06 Board of directors
602.07 Directors representing Province
602.08 Delegation
602.09 Bylaws
602.1 Meetings
602.11 Compliance with growth plan and ALSA regional plan
602.12 Control of profit corporations
Division 2
Powers and Duties
602.13 Natural person powers
602.14 Service area
602.15 Profit and surpluses
602.16 Traffic Safety Act
602.17 Acquisition of land
602.18 Expropriation
602.19 Public utility disputes
602.2 Other disputes
602.21 Order of Municipal Government Board
Division 3
Financial Matters
602.22 Financial year
602.23 Operating budget
602.24 Financial shortfall
602.25 Capital budget
602.26 Expenditure of money
602.27 Annual budget
602.28 Civil liability of directors re expenditure
602.29 Authorized investments
602.3 Use of borrowed money
602.31 Borrowing
602.32 Debt limit regulations
602.33 Civil liability of directors re borrowing
602.34 Loans and guarantees
602.35 Financial information return
602.36 Audited financial statements
602.37 Distribution of returns and statements
Division 4
Minister’s Powers
602.38 Inspection
602.39 Directions and dismissal
602.4 Official administrator as supervisor
602.41 Reports of official administrators
602.42 Enforcement when commission under supervision
602.43 Remuneration for official administrator
602.44 Providing Minister with copies and information
602.45 Ministerial orders
602.46 Ministerial regulations
Division 5
Transitional Provisions and
Ministerial Regulations
602.47 Transitional provisions
602.48 Ministerial regulations
Part 16
Miscellaneous
603 Lieutenant Governor in Council regulations
603.1 Validation of regulations
604 Ministerial regulations
605 Altering dates and time periods
606 Requirements for advertising
606.1 Advertisement bylaw
607 Service of documents
608 Sending documents
608.1 Bylaws for sending certain documents electronically
609 Adverse possession of land
610 Lost or unclaimed property
611 Unclaimed utility deposits
612 Certified copies
613 Calgary Charter
615 Crowsnest Pass
615.1 Municipal emergency exemption
615.2 Agreements under Aeronautics Act (Canada)
Part 17
Planning and Development
616 Definitions
617 Purpose of this Part
618 Non‑application of this Part
618.2 Bylaws binding
618.3 ALSA regional plans
618.4 Land use policies
Division 1
Other Authorizations, Compensation
619 NRCB, ERCB, AER, AEUB or AUC authorizations
620 Conditions prevail
621 Compensation
Division 2
Land Use Policies
Division 3
Planning Authorities
623 Subdivision authority and development authority
625 Planning authorities
627 Appeal board established
627.1 Clerks
627.3 Regulations
628.1 Immunity
629 Appeal board evidence
630 Signature evidence
630.1 Fees
Division 4
Statutory Plans
Intermunicipal Development Plans
631 Intermunicipal development plans
631.1 Order for intermunicipal development plan
Municipal Development Plans
632 Municipal development plans
Area Structure Plans
633 Area structure plan
Area Redevelopment Plans
634 Area redevelopment plans
635 Plan contents
General Provisions
636 Statutory plan preparation
637 Effect of plans
638 Consistency of plans
638.2 Listing and publishing of policies
Division 5
Land Use
640 Land use bylaw
640.2 Transitional — alternative time period in
land use bylaw
641 Designation of direct control districts
642 Permitted and discretionary uses
643 Non‑conforming use and non‑conforming buildings
644 Acquisition of land designated for public use
645 Stop order
646 Enforcement of stop order
Division 6
Development Levies and Conditions
647 Redevelopment levies
648 Off‑site levy
648.01 Intermunicipal off‑site levy
648.1 Appeal of off‑site levy
649 Levy bylaws
650 Condition of issuing development permit
651 Agreements re oversize improvements
651.1 Restrictive covenant
651.2 Encroachment agreements
Division 7
Subdivision of Land
652 Subdivision approval required
653 Application for subdivision approval
653.1 Subdivision applications
654 Approval of application
655 Conditions of subdivision approval
656 Decision
657 Subdivision registration
658 Cancellation of plan of subdivision
659 Collection of taxes
660 Cancellation registered
Division 8
Reserve Land, Land for Roads and Utilities
661 Land dedication
661.1 Land for conservation reserve
662 Roads, utilities, etc.
663 Reserves not required
664 Environmental reserve
664.1 Agreement respecting environmental reserve
664.2 Conservation reserve
665 Designation of municipal land
666 Municipal and school reserves
667 Money in place of municipal, school reserve
669 Deferment of municipal and school reserves
670 Allocation of municipal and school reserve
670.1 Joint use and planning agreements
Division 9
Use and Disposal of Reserve Land
671 Use of reserve land, money
672 Transfer of school and other reserves to municipality
673 Transfer to school authority
674 Requirement for hearing
674.1 Disposal of conservation reserve
675 Removal of designation
676 Changes to environmental reserve’s use or boundaries
677 Road, etc., over reserve land
Division 10
Subdivision and Development Appeals
677.1 Appeal board bylaw
Subdivision Appeals
678 Appeals
679 Notice of hearing
680 Hearing and decision
681 Failure to make decision
682 Endorsement of subdivision plan
Development Permits
683 Permit
683.1 Development applications
Development Appeals
684 Permit deemed refused
685 Grounds for appeal
686 Appeals
687 Hearing and decision
Court of Appeal
688 Law, jurisdiction appeals
689 Decision on appeal
Division 11
Intermunicipal Disputes
690 Intermunicipal disputes
691 Board hearing
Division 12
Bylaws, Regulations
692 Planning bylaws
693 Airport vicinity regulations
693.1 Development in floodways
694 Regulations
Division 13
Transitional
697 Zoning caveat
Part 17.1
Growth Management Boards
708.01 Interpretation
708.011 Purpose
Division 1
Establishment and Operation of Growth
Management Boards
708.02 Establishing growth management board
708.03 Corporation
708.04 Appointment of representative
708.041 Meetings of growth management board
708.05 Powers and duties of growth management board
708.06 Compliance with ALSA regional plans
708.07 Delegation
708.08 Bylaws
708.09 Annual report of growth management board
Division 2
Approval and Effective Date of Growth Plan
708.1 Approval of growth plan
708.11 Effective date of growth plan
Division 3
Effect of Growth Plan
708.12 Actions must conform with growth plan
708.13 Plan prevails
708.14 Conformity with growth plan
708.15 Conflict with ALSA regional plans
Division 4
General Matters
708.16 Effect of regulation on existing statutory plans
708.17 Information must be provided
708.18 Matters before the Municipal Government Board
708.19 Limitation of actions
708.2 No remedy
708.21 Proceedings barred
708.22 No expropriation or injurious affection
708.23 Appeal or dispute resolution mechanism
708.24 Ministerial orders
708.25 Transitional
Part 17.2
Intermunicipal Collaboration
708.26 Definitions
708.27 Purpose
Division 1
Intermunicipal Collaboration Framework
708.28 Requirements for framework
708.29 Contents of framework
708.291 Court order to comply
708.31 Conflict or inconsistency
708.32 Term and review
708.321 Participation by Indian bands and Metis settlements
708.33 Method of creating framework
Division 2
Arbitration
708.34 Application
708.35 Arbitration
708.36 Role of arbitrator
708.38 Matters to be considered by arbitrator
708.4 Municipalities must adopt framework and amend bylaws
708.41 Costs of arbitrator
708.411 Remuneration of experts
708.412 Minister may make orders
708.43 Measures to ensure compliance with award
Division 3
General
708.47 Regulations Act does not apply
708.471 Obligations continue during dispute
708.48 Jurisdiction of arbitrator
708.49 Limitation period
708.5 Arbitration Act
708.51 Paramountcy of Part 17.2
708.52 Regulations
Part 18
Transitional Provisions
710 Transitional regulations
Preamble
WHEREAS Alberta’s municipalities, governed by democratically elected officials, are established by the Province, and are empowered to provide responsible and accountable local governance in order to create and sustain safe and viable communities;
WHEREAS Alberta’s municipalities play an important role in Alberta’s economic, environmental and social prosperity today and in the future;
WHEREAS the Government of Alberta recognizes the importance of working together with Alberta’s municipalities in a spirit of partnership to co‑operatively and collaboratively advance the interests of Albertans generally; and
WHEREAS the Government of Alberta recognizes that Alberta’s municipalities have varying interests and capacity levels that require flexible approaches to support local, intermunicipal and regional needs;
THEREFORE HER MAJESTY, by and with the advice and consent of the Legislative Assembly of Alberta, enacts as follows:
Interpretation
1(1) In this Act,
(a) “ALSA regional plan” means a regional plan as defined in the Alberta Land Stewardship Act;
(a.1) “business” means
(i) a commercial, merchandising or industrial activity or undertaking,
(ii) a profession, trade, occupation, calling or employment, or
(iii) an activity providing goods or services,
whether or not for profit and however organized or formed, including a co‑operative or association of persons;
(b) “by‑election” means an election to fill a vacancy on a council other than at a general election;
(c) “chief administrative officer” means a person appointed to a position under section 205;
(d) “chief elected official” means the person elected or appointed as chief elected official under section 150;
(e) “council” means
(i) the council of a city, town, village, summer village, municipal district or specialized municipality,
(ii) repealed 1995 c24 s2,
(iii) the council of a town under the Parks Towns Act, or
(iv) the council of a municipality incorporated by a special Act;
(f) “council committee” means a committee, board or other body established by a council under this Act but does not include an assessment review board established under section 454 or a subdivision and development appeal board established under section 627;
(g) “councillor” includes the chief elected official;
(h) “designated officer” means a person appointed to a position established under section 210(1);
(i) “elector” means a person who is eligible to vote in the election for a councillor under the Local Authorities Election Act;
(j) “enactment” means
(i) an Act of the Legislature of Alberta and a regulation made under an Act of the Legislature of Alberta, and
(ii) an Act of the Parliament of Canada and a statutory instrument made under an Act of the Parliament of Canada,
but does not include a bylaw made by a council;
(k) “general election” means an election held to fill vacancies on council caused by the passage of time, and includes a first election;
(k.1) “growth management board” means a growth management board established under Part 17.1;
(k.2) “Indian band” means a band within the meaning of the Indian Act (Canada);
(k.3) “Indian reserve” means a reserve within the meaning of the Indian Act (Canada);
(l) “Land Compensation Board” means the Land Compensation Board established under the Expropriation Act;
(m) “local authority” means
(i) a municipal authority,
(ii) a regional health authority under the Regional Health Authorities Act,
(iii) a regional services commission, and
(iv) the board of trustees of a school division under the Education Act;
(n) “market value” means the amount that a property, as defined in section 284(1)(r), might be expected to realize if it is sold on the open market by a willing seller to a willing buyer;
(o) “Minister” means the Minister determined under section 16 of the Government Organization Act as the Minister responsible for this Act;
(p) “municipal authority” means a municipality, improvement district and special area and, if the context requires, in the case of an improvement district and special area,
(i) the geographical area of the improvement district or special area, or
(ii) the Minister, where the improvement district or special area is authorized or required to act;
(q) “Municipal Government Board” means the Municipal Government Board established under Part 12, and includes any panel of the Board;
(r) “municipal purposes” means the purposes set out in section 3;
(s) “municipality” means
(i) a city, town, village, summer village, municipal district or specialized municipality,
(ii) repealed 1995 c24 s2,
(iii) a town under the Parks Towns Act, or
(iv) a municipality formed by special Act,
or, if the context requires, the geographical area within the boundaries of a municipality described in subclauses (i) to (iv);
(t) “natural person powers” means the capacity, rights, powers and privileges of a natural person;
(u) “owner” means
(i) in respect of unpatented land, the Crown,
(ii) in respect of other land, the person who is registered under the Land Titles Act as the owner of the fee simple estate in the land, and
(iii) in respect of any property other than land, the person in lawful possession of it;
(v) “parcel of land” means
(i) where there has been a subdivision, any lot or block shown on a plan of subdivision that has been registered in a land titles office;
(ii) where a building affixed to the land that would without special mention be transferred by a transfer of land has been erected on 2 or more lots or blocks shown on a plan of subdivision that has been registered in a land titles office, all those lots or blocks;
(iii) a quarter section of land according to the system of surveys under the Surveys Act or any other area of land described on a certificate of title;
(w) “pecuniary interest” means pecuniary interest within the meaning of Part 5, Division 6;
(x) “population” means population as defined and determined in accordance with the regulations;
(y) “public utility” means a system or works used to provide one or more of the following for public consumption, benefit, convenience or use:
(i) water or steam;
(ii) sewage disposal;
(iii) public transportation operated by or on behalf of the municipality;
(iv) irrigation;
(v) drainage;
(vi) fuel;
(vii) electric power;
(viii) heat;
(ix) waste management;
(x) residential and commercial street lighting,
and includes the thing that is provided for public consumption, benefit, convenience or use;
(y.1) “regional services commission” means a regional services commission under Part 15.1;
(z) “road” means land
(i) shown as a road on a plan of survey that has been filed or registered in a land titles office, or
(ii) used as a public road,
and includes a bridge forming part of a public road and any structure incidental to a public road;
(z.1) “summer village residence” means a parcel of land having at least one building the whole or any part of which was designed or intended for, or is used as, a residence by one person or as a shared residence by 2 or more persons, whether on a permanent, seasonal or occasional basis;
(aa) “tax” means
(i) a property tax,
(ii) a business tax,
(iii) a business improvement area tax,
(iii.1) a community revitalization levy,
(iv) a special tax,
(v) a well drilling equipment tax,
(v.1) a clean energy improvement tax,
(vi) a local improvement tax, and
(vii) a community aggregate payment levy;
(bb) “taxpayer” means a person liable to pay a tax;
(cc) “whole council” means
(i) all of the councillors that comprise the council under section 143,
(ii) if there is a vacancy on council and the council is not required to hold a by‑election under section 162 or 163, the remaining councillors, or
(iii) if there is a vacancy on council and the Minister orders that the remaining councillors constitute a quorum under section 160 or 168, the remaining councillors.
(1.1) Repealed 2019 c22 s10(2).
(1.2) In this Act, a reference to a body of water is to be interpreted as a reference to
(a) a permanent and naturally occurring water body, or
(b) a naturally occurring river, stream, watercourse or lake.
(2) For the purposes of this Act, a municipality or group of municipalities controls a corporation if
(a) the municipality or group of municipalities hold, other than by way of security only, securities of the corporation to which are attached more than 50% of the votes that may be cast to elect directors of the corporation and, if exercised, are sufficient to elect a majority of the directors of the corporation, or
(b) all or a majority of its members or directors are appointed by the municipality or group of municipalities.
(2.1) For the purposes of the definition of “summer village residence” in subsection (1)(z.1), “building” includes a manufactured home, mobile home, modular home or travel trailer but does not include a tent.
(3) For the purposes of this Act, a meeting or part of a meeting is considered to be closed to the public if
(a) any members of the public are not permitted to attend the entire meeting or part of the meeting,
(b) the council, committee or other body holding the meeting instructs any member of the public to leave the meeting or part of the meeting, other than for improper conduct, or
(c) the council, committee or other body holding the meeting holds any discussions separate from the public during the meeting or part of the meeting.
RSA 2000 cM‑26
s1;2005 c14 s2;2012 cE-0.3 s279;2013 c17 s2;
2015 c8 s2;2016 c24 s4;2017 c13 s1(2);2017 c22 s38;2018 c6 s2;
2019 c22 s10(2)
Application of Act
2(1) This Act applies to all municipalities and improvement districts.
(2) If there is an inconsistency between this Act and
(a) repealed 1995 c24 s3,
(b) the Parks Towns Act, or
(c) a special Act forming a municipality,
the other Act prevails.
1994 cM‑26.1 s2;1995 c24 s3
Indian reserves
2.1 No municipality, improvement district or special area constituted under the Special Areas Act includes land set apart as an Indian reserve.
2016 c24 s5;2017 c13 s2(2)
Part 1
Purposes, Powers and Capacity
of Municipalities
Municipal purposes
3 The purposes of a municipality are
(a) to provide good government,
(a.1) to foster the well‑being of the environment,
(b) to provide services, facilities or other things that, in the opinion of council, are necessary or desirable for all or a part of the municipality,
(c) to develop and maintain safe and viable communities, and
(d) to work collaboratively with neighbouring municipalities to plan, deliver and fund intermunicipal services.
RSA 2000 cM‑26 s3;2016 c24 s6;2017 c13 s1(3)
Corporation
4 A municipality is a corporation.
1994 cM‑26.1 s4
Powers, duties and functions
5 A municipality
(a) has the powers given to it by this and other enactments,
(b) has the duties that are imposed on it by this and other enactments and those that the municipality imposes on itself as a matter of policy, and
(c) has the functions that are described in this and other enactments.
1994 cM‑26.1 s5
Natural person powers
6 A municipality has natural person powers, except to the extent that they are limited by this or any other enactment.
1994 cM‑26.1 s6
Part 2
Bylaws
Division 1
General Jurisdiction
General jurisdiction to pass bylaws
7 A council may pass bylaws for municipal purposes respecting the following matters:
(a) the safety, health and welfare of people and the protection of people and property;
(b) people, activities and things in, on or near a public place or place that is open to the public;
(c) nuisances, including unsightly property;
(d) transport and transportation systems;
(e) businesses, business activities and persons engaged in business;
(f) services provided by or on behalf of the municipality;
(g) public utilities;
(h) wild and domestic animals and activities in relation to them;
(i) the enforcement of bylaws made under this or any other enactment, including any or all of the following:
(i) the creation of offences;
(ii) for each offence, imposing a fine not exceeding $10 000 or imprisonment for not more than one year, or both;
(iii) providing for the imposition of a penalty for an offence that is in addition to a fine or imprisonment so long as the penalty relates to a fee, cost, rate, toll or charge that is associated with the conduct that gives rise to the offence;
(iv) providing that a specified penalty prescribed under section 44 of the Provincial Offences Procedure Act is reduced by a specified amount if the penalty is paid within a specified time;
(v) providing for imprisonment for not more than one year for non‑payment of a fine or penalty;
(vi) providing that a person who contravenes a bylaw may pay an amount established by bylaw and if the amount is paid, the person will not be prosecuted for the contravention;
(vii) providing for inspections to determine if bylaws are being complied with;
(viii) remedying contraventions of bylaws.
1994 cM‑26.1 s7
Powers under bylaws
8 Without restricting section 7, a council may in a bylaw passed under this Division
(a) regulate or prohibit;
(b) deal with any development, activity, industry, business or thing in different ways, divide each of them into classes and deal with each class in different ways;
(c) provide for a system of licences, permits or approvals, including any or all of the following:
(i) establishing fees for licences, permits and approvals, including fees for licences, permits and approvals that may be in the nature of a reasonable tax for the activity authorized or for the purpose of raising revenue;
(ii) establishing fees for licences, permits and approvals that are higher for persons or businesses who do not reside or maintain a place of business in the municipality;
(iii) prohibiting any development, activity, industry, business or thing until a licence, permit or approval has been granted;
(iv) providing that terms and conditions may be imposed on any licence, permit or approval, the nature of the terms and conditions and who may impose them;
(v) setting out the conditions that must be met before a licence, permit or approval is granted or renewed, the nature of the conditions and who may impose them;
(vi) providing for the duration of licences, permits and approvals and their suspension or cancellation for failure to comply with a term or condition or the bylaw or for any other reason specified in the bylaw;
(c.1) establish and specify the fees, rates, fares, tariffs or charges that may be charged for the hire of taxis or limousines;
(d) provide for an appeal, the body that is to decide the appeal and related matters.
1994 cM‑26.1 s8;1998 c24 s2
Guides to interpreting power to pass bylaws
9 The power to pass bylaws under this Division is stated in general terms to
(a) give broad authority to councils and to respect their right to govern municipalities in whatever way the councils consider appropriate, within the jurisdiction given to them under this or any other enactment, and
(b) enhance the ability of councils to respond to present and future issues in their municipalities.
1994 cM‑26.1 s9
Bylaw passing powers in other enactments
10(1) In this section, “specific bylaw passing power” means a municipality’s power or duty to pass a bylaw that is set out in an enactment other than this Division, but does not include a municipality’s natural person powers.
(2) If a bylaw could be passed under this Division and under a specific bylaw passing power, the bylaw passed under this Division is subject to any conditions contained in the specific bylaw passing power.
(3) If there is an inconsistency between a bylaw passed under this Division and one passed under a specific bylaw passing power, the bylaw passed under this Division is of no effect to the extent that it is inconsistent with the specific bylaw passing power.
1994 cM‑26.1 s10
Relationship to natural person powers
11(1) Despite section 180(2), a municipality may do something under its natural person powers even if the thing could be done under a bylaw passed under this Division.
(2) Section 7(i) does not apply to a bylaw passed under a municipality’s natural person powers.
1994 cM‑26.1 s11
Division 2
Scope of Bylaws
Geographic area of bylaws
12 A bylaw of a municipality applies only inside its boundaries unless
(a) one municipality agrees with another municipality that a bylaw passed by one municipality has effect inside the boundaries of the other municipality and the council of each municipality passes a bylaw approving the agreement, or
(b) this or any other enactment says that the bylaw applies outside the boundaries of the municipality.
1994 cM‑26.1 s12
Relationship to Provincial law
13 If there is a conflict or inconsistency between a bylaw and this or another enactment, the bylaw is of no effect to the extent of the conflict or inconsistency.
RSA 2000 cM‑26 s13;2015 c8 s3
Part 3
Special Municipal Powers and Limits on Municipal Powers
Division 1
Expropriation
Expropriation powers
14(1) In this section, “organization” means any of the following organizations in which the municipality is a member or has acquired shares:
(a) a society under the Societies Act;
(b) an association registered under Part 9 of the Companies Act;
(c) a corporation under the Business Corporations Act that is a charity or operates for non‑profit purposes;
(d) a controlled corporation as defined in section 75.1.
(2) If a council wants to acquire an estate or interest in land, inside or outside the municipality
(a) for a purpose authorized by an enactment,
(b) to carry out an area redevelopment plan under Part 17, whether undertaken by the municipality alone or in conjunction with another person,
(c) to improve land owned by the municipality,
(d) for the purpose of selling the land as building sites,
(e) to enable an organization to carry out a development as defined in Part 17 or a redevelopment, or
(f) for any other municipal purpose,
it may acquire the estate or interest in the land by expropriation under the Expropriation Act.
(3) No council may expropriate an estate or interest in mines or minerals.
(4) The expropriation of an estate or interest in land that is outside the municipality is subject to section 72.
(5) When the council is of the opinion that the municipality can obtain a more reasonable price or other advantage by acquiring the whole or a larger portion of any parcel of land of which a part may be expropriated by the municipality, the municipality may expropriate the whole or the larger portion of the parcel.
RSA 2000 cM‑26 s14;2016 c24 s7
Expropriating part of a parcel
15(1) If a municipality’s notice of intention to expropriate proposes to expropriate a portion of a parcel of land, the owner of the parcel may apply to the Land Compensation Board to direct the municipality to expropriate the whole of the parcel.
(2) The Land Compensation Board may direct the municipality to expropriate the whole of the parcel of land if, in the opinion of the Board, the expropriation of a part of the parcel is unfair to the owner of the parcel.
1994 cM‑26.1 s15
Division 2
Roads
Title to roads
16(1) The title to all roads in a municipality, other than a city, is vested in the Crown in right of Alberta.
(2) The title to all roads in a city is vested in the city unless another Act or agreement provides otherwise.
(3) Nothing in this section gives a city title to mines and minerals.
1994 cM‑26.1 s16
Disposal of estate or interest in roads
17(1) Subject to any other Act or agreement, the council of a city has the power and is deemed always to have had the power to dispose of an interest in a road in the city so long as the disposition does not amount to a sale or lease or require a road closure under section 22.
(2) No interest disposed of under subsection (1) may be registered in a land titles office.
1994 cM‑26.1 s17
Control of roads
18(1) Subject to this or any other Act, a municipality has the direction, control and management of all roads within the municipality.
(2) Subject to this or any other Act, a municipal district also has the direction, control and management of roads and road diversions surveyed for the purpose of opening a road allowance as a diversion from the road allowance on the south or west boundary of the district although the roads or road diversions are outside the boundaries of the municipal district.
(3) Nothing in this section gives a municipality the direction, control and management of mines and minerals.
1994 cM‑26.1 s18
Rocky Mountains Forest Reserve
19 In The Municipal District of Bighorn No. 8 and Clearwater County, the Minister of Transportation has the direction, control and management of roads within the Rocky Mountains Forest Reserve constituted under the Forest Reserves Act.
RSA 2000 cM‑26 s19;2007 c16 s5;2013 c10 s21
Specialized municipalities
20(1) The Minister of Transportation has the direction, control and management of roads within a specialized municipality that has been formed in whole or in part from an improvement district.
(2) Despite subsection (1), the Minister of Transportation and the council of the specialized municipality may enter into an agreement providing that all or part of the direction, control and management of roads within the specialized municipality may be exercised by the specialized municipality.
(3) If there is an agreement under subsection (2), the Minister of Transportation may require that a specialized municipality pay for the cost of fulfilling the Minister’s responsibilities with respect to roads within the specialized municipality, and the specialized municipality must pay the amount of the requisition as soon as practicable after the requisition is made.
RSA 2000 cM‑26 s20;2007 c16 s5;2013 c10 s21
Land abutting roads
21 If a municipality acquires land abutting a road intending that the land will become part of the road and, before the land is incorporated into the road, the municipality grants to an adjoining land owner a licence or permit to occupy the land, the land subject to the licence or permit is deemed to be part of the road.
1994 cM‑26.1 s21;1996 c30 s2
Road closure
22(1) No road in a municipality that is subject to the direction, control and management of the municipality may be closed except by bylaw.
(2) A bylaw closing a road must be advertised.
(3) A bylaw closing a road made by the council of a municipality that is not a city has no effect unless it is approved by the Minister of Transportation before the bylaw receives second reading.
(4) Before passing a bylaw closing a road, a person who claims to be affected prejudicially by the bylaw or that person’s agent must be given an opportunity to be heard by the council.
RSA 2000 cM‑26 s22;2007 c16 s5;2013 c10 s21
Compensation
23(1) Any person who occupies, owns or has an interest in land that sustains damages through the closing of a road by bylaw must be compensated for the damages.
(2) If the municipality is not able to agree with the claimant on the amount of compensation, the compensation must be determined by the Land Compensation Board.
(3) This section does not apply in respect of the removal of
(a) a roadway of a street or part of a street that provides a physical means of access to or from a controlled street, or
(b) a direct physical means of access between a controlled street and land adjacent to the controlled street
under section 28 of the Highways Development and Protection Act.
RSA 2000 cM‑26 s23;2004 cH‑8.5 s69
Closure of unnecessary road
24 Despite section 22, the council of a municipal district may by resolution, with the approval of the Minister of Transportation, close the whole or any part of a road described in a surveyed road plan that the council determines is no longer required for use by the travelling public owing to the existence of an alternate route.
RSA 2000 cM‑26 s24;2007 c16 s5;2013 c10 s21
Temporary road closure
25 Despite section 22, a council by resolution or a designated officer if authorized by resolution of the council may temporarily close the whole or a part of a road at any time that a construction or maintenance project on or adjacent to the road may create a hazard.
1994 cM‑26.1 s25
Temporary roads and rights of way
26(1) In this section, “private land” means land that is not owned by the Crown in right of Alberta or of Canada or their agents.
(2) A council may by bylaw open a temporary road or a temporary right of way on private land.
(3) A temporary road or right of way established under this section may be kept open for not more than 2 years.
(4) The owner and occupant of land over which the temporary road or right of way passes are entitled to compensation from the municipality for the use of the temporary road or right of way and for loss or damage caused by the temporary road or right of way.
(5) If there is no agreement on compensation, the compensation must be decided by the Land Compensation Board.
(6) Section 22 does not apply to a temporary road or right of way established under this section.
1994 cM‑26.1 s26
Leases
27(1) This section applies to a portion of a road that is within a municipality and that is deemed to be closed because a Crown lease has been granted for the portion of the road.
(2) Subject to the rights of any lessee of any Crown lease referred to in subsection (1), the council of the municipality may by bylaw, reopen the whole or part of the portion of the road that was closed.
(3) If the whole or a part of a road is reopened, the council must send a copy of the bylaw to the Minister of Transportation.
RSA 2000 cM‑26 s27;2007 c16 s5;2013 c10 s21
Forestry roads
27.1(1) In this section and sections 27.2 to 27.5,
(a) “agreement holder” means the person who has entered into an agreement with a municipality under section 27.2;
(b) “former forestry road” means a road within a municipality that was designated as a forestry road under section 6 of the Highways Development and Protection Act or under section 14 of the Public Highways Development Act, but does not include a forestry road that has subsequently been designated as a provincial highway under the Highways Development and Protection Act or designated as a primary highway under the Public Highways Development Act.
(2) No person may use a former forestry road for commercial or industrial purposes unless the person is authorized to use the road for a commercial or industrial purpose under an agreement referred to in section 27.2.
(3) Nothing in this section prevents a person from using a former forestry road for a purpose other than a commercial or industrial purpose.
RSA 2000 cM‑26 s27.1;2004 cH‑8.5 s69
Forestry road agreement
27.2 A municipality may enter into an agreement with a person with respect to a former forestry road that
(a) authorizes the person to use the road for commercial and industrial purposes,
(b) authorizes the person
(i) to allow others to use the road for commercial or industrial purposes, and
(ii) to charge those others a fee for that use,
(c) requires the person to maintain the road according to specifications or standards referred to in the agreement and to be responsible for capital improvements to the road, and
(d) deals with any other matter concerning the road that the parties consider appropriate.
1998 c24 s3
Fees charged to other users
27.3(1) An agreement holder may not charge a person who uses a former forestry road for a commercial or industrial purpose an amount that exceeds a reasonable fee based on the increased maintenance and administrative costs of the agreement holder as a result of the person’s use of the road.
(2) If there is a dispute concerning the amount of the reasonable fee, the matter must be referred to the Minister, and the Minister or a person selected by the Minister must determine the amount of the fee.
(3) The decision of the Minister or the person selected by the Minister is final and binding.
1998 c24 s3
Failure to maintain road
27.4(1) If the agreement holder does not maintain the former forestry road in accordance with the agreement and the municipality incurs costs in maintaining the road, the costs incurred by the municipality are an amount owing by the agreement holder to the municipality.
(2) Repealed 1999 c11 s3.
1998 c24 s3;1999 c11 s3
Unauthorized commercial or industrial use
27.5(1) A person who contravenes section 27.1(2) is liable to pay to the agreement holder, for each day that the contravention occurs, 5% of the agreement holder’s cost of maintaining and adding capital improvements to the former forestry road in the calendar year preceding the contravention.
(2) The agreement holder may collect the amount the agreement holder is owed under subsection (1) by civil action for debt.
1998 c24 s3
Existing agreements
27.6 Where an order designating a road as a forestry road under section 6 of the Highways Development and Protection Act or section 14 of the Public Highways Development Act is repealed, any existing agreements made by the Minister of Transportation in respect of the road are deemed to be agreements made by the municipality in which the road exists.
RSA 2000 cM‑26 s27.6;2004 cH‑8.5 s69
Division 3
Public Utilities
General
Definitions
28 In this Division,
(a) “customer” has the meaning given to it in the Electric Utilities Act;
(a.1) “easement” means an easement, interest or right held by a municipality for the purpose of locating the system or works of a municipal public utility;
(b) “municipal public utility” means the system or works of a public utility operated by or on behalf of a municipality or a subsidiary of a municipality within the meaning of section 1(3) of the Electric Utilities Act other than under an agreement referred to in section 45;
(c) “municipal utility service” means a utility service provided by a municipal public utility;
(d) “non‑municipal public utility” means the system or works of a public utility operated by or on behalf of a person under an agreement referred to in section 45;
(d.1) “retailer” has the meaning given to it in the Electric Utilities Act;
(e) “service connection” means the part of the system or works of a public utility that runs from the main lines of the public utility to a building or other place on a parcel of land for the purpose of providing the utility service to the parcel and includes those parts of the system or works described in section 29;
(f) “utility service” means the thing that is provided by the system or works of a public utility.
RSA 2000 cM‑26 s28;2003 cE‑5.1 s165
Interpretation
28.1(1) In this section,
(a) “municipal tariff matter” means any matter relating to a transmission tariff, a distribution tariff or a regulated rate tariff of a municipality or of a subsidiary of a municipality that is subject to the jurisdiction of the Alberta Utilities Commission under the Electric Utilities Act;
(b) “transmission tariff”, “distribution tariff”, “regulated rate tariff” and “subsidiary” have the same meaning as they have in the Electric Utilities Act.
(2) In the event of an inconsistency between the Electric Utilities Act and this Act in respect of a municipal tariff matter, the Electric Utilities Act prevails.
2003 cE‑5.1 s165; 2007 cA‑37.2 s82(17)
Composition of system or works
29 When the system or works of a public utility involve pipes, wires or other things that connect to a building, the system or works include
(a) the pipes, wires or things
(i) running up to the building,
(ii) located on or within the exterior walls of the building, and
(iii) running from the exterior walls to couplings, stop‑cocks, meters and other apparatus placed inside the building by the municipality or person providing the public utility,
and
(b) those couplings, stop‑cocks, meters and other apparatus.
1994 cM‑26.1 s29
Long‑term supply agreements to public utilities
30(1) If a council proposes to make an agreement to supply water, steam or fuel to a public utility for a period that, with rights of renewal, could exceed 5 years, the agreement must be approved by the Alberta Utilities Commission before it is made.
(2) If a council or a municipal public utility proposes to make an agreement regarding the supply of electric power for a period that, with rights of renewal, could exceed 5 years, the agreement must be approved by the Alberta Utilities Commission before it is made.
(3) The approval of the Alberta Utilities Commission is not required under subsection (2) if the proposed agreement relates to or arises from the supply of electric power under
(a) a power purchase arrangement,
(b) a generation asset held or sold by the Balancing Pool, or
(c) a direct sales agreement.
(4) In subsection (3), “power purchase arrangement”, “generation asset”, “direct sales agreement” and “Balancing Pool” have the same meaning as they have in the Electric Utilities Act.
RSA 2000 cM‑26 s30;2003 cE‑5.1 s165; 2007 cA‑37.2 s82(17)
Regulation of gas supply obtained from direct sellers
31(1) In this section,
(a) “consumer” means a consumer of gas who takes delivery of the gas at its place of consumption by means of an urban gas system operated by a distributor;
(b) “direct seller” means a person, other than a distributor, who sells gas to a consumer or to another person who purchases the gas as an agent of the consumer for the purposes of this section;
(c) “distributor” means
(i) an urban municipality that operates an urban gas system, or
(ii) a rural gas co‑operative association as defined in the Gas Distribution Act, that operates an urban gas system under an agreement referred to in section 45;
(d) “urban gas system” means the system or works of a public utility for the distribution of gas to consumers within an urban municipality;
(e) “urban municipality” means a city, town, village or summer village.
(2) The Lieutenant Governor in Council may make regulations
(a) establishing classes of consumers for the purposes of this section;
(b) respecting the conditions to which the rights of consumers under subsection (3) are subject;
(c) governing, with respect to any matters provided for in the regulations, the rights and obligations of
(i) distributors,
(ii) direct sellers,
(iii) consumers, and
(iv) agents of consumers for purposes related to this section.
(3) Subject to the regulations, a consumer has the right to obtain a supply of gas from a direct seller for delivery to the consumer by means of an urban gas system operated by a distributor, subject to the rates, charges or tolls and on the terms and conditions established by the distributor with respect to the transportation of the gas.
(4) The Alberta Utilities Commission, on the application of a consumer or direct seller aggrieved by an unreasonable refusal of the distributor to provide service for the transportation of gas to the consumer by means of the distributor’s urban gas system or by any unreasonable term or condition under which the transportation service is or is sought to be provided by the distributor, may make an order
(a) directing the distributor to provide the transportation service in accordance with the provisions of the order,
(b) amending, replacing or voiding the term or condition, or
(c) settling the term or condition.
(5) Section 45 does not apply to the sale of gas by a direct seller to a consumer or to another person who purchases the gas as an agent of the consumer for the purposes of this section.
RSA 2000 cM‑26 s31; 2007 cA‑37.2 s82(17)
Other authorizations and approvals
32 Nothing in this Division exempts a municipality or other person operating a public utility from obtaining necessary approvals or other authorizations under an enactment or bylaw.
1994 cM‑26.1 s32
Municipal Public Utilities
Prohibiting other public utilities
33 When a municipality provides a municipal utility service, the council may by bylaw prohibit any person other than the municipality from providing the same or a similar type of utility service in all or part of the municipality.
1994 cM‑26.1 s33
Exception
33.1 A bylaw under section 33 shall not prohibit a retailer from providing to customers in all or any part of the municipality the functions or services that retailers are permitted to provide under the Electric Utilities Act or the regulations under that Act.
2003 cE‑5.1 s165
Duty to supply utility service
34(1) If the system or works of a municipal public utility that provide a municipal utility service are adjacent to a parcel of land, the municipality must, when it is able to do so and subject to any terms, costs or charges established by council, provide the municipal utility service to the parcel on the request of the owner of the parcel.
(2) If the system or works of a municipal public utility that provide a municipal utility service are adjacent to a parcel of land, the municipality may, when it is able to do so and subject to any terms, costs or charges established by council, provide the municipal utility service to the parcel on the request of the occupant of the parcel who is not the owner.
1994 cM‑26.1 s34
Parcels adjacent to roads and easements
35(1) This section applies when the main lines of the system or works of a municipal public utility are located above, on or underneath a road or easement and the municipality provides the municipal utility service to a parcel of land adjacent to the road or easement.
(2) The municipality is responsible for the construction, maintenance and repair of the portion of the service connection from the main lines of the system or works to the boundary of the road or easement.
(3) Despite subsection (2), the council may as a term of supplying the municipal utility service to the parcel of land make the owner responsible for the costs of the construction, maintenance and repair of the portion of the service connection from the main lines of the system or works to the boundary of the road or easement.
(4) If the owner is responsible for the costs of the construction, maintenance or repair referred to in subsection (3), those costs are an amount owing to the municipality by the owner.
1994 cM‑26.1 s35
Right of entry - main lines
36(1) This section applies to
(a) the main lines of the system or works of a municipal public utility located above, on or underneath a road or easement, and
(b) the portion of a service connection referred to in section 35(2).
(2) A municipality may enter on any land for the purpose of constructing, repairing or maintaining the system or works described in subsection (1).
(3) After the municipality has constructed, repaired or maintained the system or works, the municipality must, at its expense, restore any land that has been entered on under subsection (2) as soon as practicable.
(4) If the municipality does not restore the land as soon as practicable and the owner of the land restores it, the municipality is liable to the owner for the restoration costs.
1994 cM‑26.1 s36
Service connections - owner
37(1) The owner of a parcel of land is responsible for the construction, maintenance and repair of a service connection of a municipal public utility located above, on or underneath the parcel.
(2) If the municipality is not satisfied with the construction, maintenance or repair of the service connection, the municipality may require the owner of the parcel of land to do something in accordance with its instructions with respect to the construction, maintenance or repair of the system or works by a specified time.
(3) If the thing has not been done to the satisfaction of the municipality within the specified time or in an emergency, the municipality may enter on any land or building to construct, maintain or repair the service connection.
1994 cM‑26.1 s37
Service connections - municipality
38(1) Despite section 37, the council may as a term of providing a municipal utility service to a parcel of land give the municipality the authority to construct, maintain and repair a service connection located above, on or underneath the parcel.
(2) A municipality that has the authority to construct, maintain or repair a service connection under subsection (1) may enter on any land or building for that purpose.
1994 cM‑26.1 s38
Restoration and costs
39(1) After the municipality has constructed, maintained or repaired the service connection located above, on or underneath a parcel of land under section 37 or 38, the municipality must restore any land entered on as soon as practicable.
(2) The municipality’s costs relating to the construction, maintenance or repair under section 37 or 38 and restoration costs under this section are an amount owing to the municipality by the owner of the parcel.
1994 cM‑26.1 s39
Buildings
40(1) When a municipal utility service is provided to a building that has more than one apartment, office or other unit, the system or works of the municipal public utility may be installed over the different apartments, offices or other units.
(2) The system or works must be attached to the outside of the building unless consent is given to install them inside.
1994 cM‑26.1 s40
Discontinue providing public utility
41 In accordance with its bylaws, a municipality may, for any lawful reason,
(a) discontinue providing a municipal utility service after giving reasonable notice of its intention to do so, and
(b) remove the system or works of the municipal public utility used to provide the utility service.
1994 cM‑26.1 s41
Liability for public utilities charges
42(1) The charges for a municipal utility service provided to a parcel of land are an amount owing to the municipality by the owner of the parcel.
(2) If the municipality agrees to provide a municipal utility service to a parcel of land on the request of an occupant of the parcel who is not the owner, the charges for the municipal utility service provided to the parcel are an amount owing to the municipality by the occupant and not the owner.
1994 cM‑26.1 s42
Appeal
43(1) A person who uses, receives or pays for a municipal utility service may appeal a service charge, rate or toll made in respect of it to the Alberta Utilities Commission, but may not challenge the public utility rate structure itself.
(2) If the Alberta Utilities Commission is satisfied that the person’s service charge, rate or toll
(a) does not conform to the public utility rate structure established by the municipality,
(b) has been improperly imposed, or
(c) is discriminatory,
the Commission may order the charge, rate or toll to be wholly or partly varied, adjusted or disallowed.
RSA 2000 cM‑26 s43; 2007 cA‑37.2 s82(17)
Dispute with other municipalities
44(1) If
(a) a municipality is supplying a utility service to a person outside the municipality, and
(b) there is a dispute between the municipality supplying the utility service and any other municipality in connection with the rates, tolls or charges,
the dispute may be submitted to the Alberta Utilities Commission.
(2) The Commission may make an order on any terms and conditions that it considers proper.
(3) This section applies whether or not a public utility is subject to the control and orders of the Alberta Utilities Commission pursuant to section 111 of the Public Utilities Act or section 4 of the Gas Utilities Act.
RSA 2000 cM‑26 s44; 2007 cA‑37.2 s82(17)
Non‑municipal Public Utilities
Granting rights to provide utility service
45(1) A council may, by agreement, grant a right, exclusive or otherwise, to a person to provide a utility service in all or part of the municipality, for not more than 20 years.
(2) The agreement may grant a right, exclusive or otherwise, to use the municipality’s property, including property under the direction, control and management of the municipality, for the construction, operation and extension of a public utility in the municipality for not more than 20 years.
(3) Before the agreement is made, amended or renewed, the agreement, amendment or renewal must
(a) be advertised, and
(b) be approved by the Alberta Utilities Commission.
(4) Subsection (3)(b) does not apply to an agreement to provide a utility service between a council and a regional services commission.
(5) Subsection (3) does not apply to an agreement to provide a utility service between a council and a subsidiary of the municipality within the meaning of section 1(3) of the Electric Utilities Act.
RSA 2000 cM‑26 s45;2003 cE‑5.1 s165; 2007 cA‑37.2 s82(17)
Exception
45.1 An agreement made under section 45 shall not grant an exclusive right to provide to customers in all or any part of the municipality the functions or services that retailers are permitted to provide under the Electric Utilities Act or the regulations under that Act.
2003 cE‑5.1 s165
Prohibiting other non-municipal public utilities
46 When a person provides a utility service in a municipality under an agreement referred to in section 45, the council may by bylaw prohibit any other person from providing the same or a similar utility service in all or part of the municipality.
1994 cM‑26.1 s46
Exception
46.1 A bylaw under section 46 shall not prohibit a retailer from providing to customers in all or any part of the municipality the functions or services that retailers are permitted to provide under the Electric Utilities Act or the regulations under that Act.
2003 cE‑5.1 s165
Renewals
47(1) An agreement referred to in section 45 that is not renewed continues in effect until either party, with the approval of the Alberta Utilities Commission, terminates it on 6 months’ notice.
(2) If notice to terminate has been given under subsection (1), the municipality has the right to purchase the rights, systems and works of the public utility.
(3) If the municipality wishes to purchase the rights, systems and works and no agreement on the purchase can be reached, either party may refer the matter to the Alberta Utilities Commission.
(4) After the matter is referred to the Alberta Utilities Commission, the Commission must by order fix the terms and price of the purchase and the order is binding on the parties.
RSA 2000 cM‑26 s47; 2007 cA‑37.2 s82(17)
47.1 Repealed 2016 c24 s8.
Division 4 Repealed 2008 cE‑6.6 s55.
Division 5
Business Improvement Areas
Purpose
50 A council may by bylaw establish a business improvement area for one or more of the following purposes:
(a) improving, beautifying and maintaining property in the business improvement area;
(b) developing, improving and maintaining public parking;
(c) promoting the business improvement area as a business or shopping area.
RSA 2000 cM‑26 s50;2015 c8 s5
Board
51(1) A business improvement area is governed by a board consisting of members appointed by council under the business improvement area bylaw.
(2) The board is a corporation.
RSA 2000 cM‑26 s51;2015 c8 s6
Civil liability of board members
52(1) In this section, “approved budget” means a budget of the board of a business improvement area that has been approved by council.
(2) A member of a board of a business improvement area that makes an expenditure that is not included in an approved budget is liable to the municipality for the expenditure.
(3) If more than one member is liable to the municipality under this section in respect of a particular expenditure, the members are jointly and severally liable to the municipality for the expenditure.
(4) The liability may be enforced by action by
(a) the municipality, or
(b) a person who is liable to pay the business improvement area tax imposed in the business improvement area.
RSA 2000 cM‑26 s52;2015 c8 s6
Regulations
53 The Minister may make regulations
(a) respecting the establishment of a business improvement area;
(b) setting out what must be included in a business improvement area bylaw;
(c) respecting the appointment, term and renewal of members of the board of a business improvement area;
(d) respecting the powers and duties of the board and the board’s annual budget;
(e) respecting the disestablishment of a business improvement area and the dissolution of a board;
(f) that operate despite Part 8, authorizing a municipality to lend money to a board and to borrow money on behalf of a board;
(g) establishing restrictions on the municipality providing money to the board.
RSA 2000 cM‑26 s53;2015 c8 s7
Division 6
Miscellaneous Powers
Providing services in other areas
54(1) A municipality may provide outside its municipal boundaries any service or thing that it provides within its municipal boundaries
(a) in another municipality, but only with the agreement of the other municipality, and
(b) in any other location within or adjoining Alberta, but only with the agreement of the authority whose jurisdiction includes the provision of the service or thing at that location.
(2) Without limiting the generality of subsection (1)(b), a municipality may enter into an agreement respecting services with an Indian band or a Metis settlement.
RSA 2000 cM‑26 s54;2016 c24 s9;2017 c13 s2(3)
Sharing taxes and grants
55(1) A municipality may enter into an agreement with
(a) another municipality, or
(b) a collecting board as defined in section 176 of the Education Act,
to share grants paid under section 366 or taxes.
(2) The agreement must include a means to settle disputes arising from the agreement.
RSA 2000 cM‑26 s55;2012 cE‑0.3 s279;2016 c24 s10
Civic holidays
56(1) A council may declare up to 2 days in a year as civic holidays.
(2) The minimum length of a civic holiday is a half day.
1994 cM‑26.1 s56
Census
57 A council may conduct a census.
1994 cM‑26.1 s57
Road names
58(1) A municipality may name roads or areas within its boundaries and may assign a number or other means of identification to buildings or parcels of land.
(2) A municipality may require an owner or occupant of a building or a parcel of land to display the identification in a certain manner.
1994 cM‑26.1 s58
Hamlets
59(1) The council of a municipal district or specialized municipality may designate an unincorporated community described in subsection (2) that is within its boundaries to be a hamlet.
(2) An unincorporated community may be designated a hamlet if the community
(a) consists of 5 or more buildings used as dwellings, a majority of which are on parcels of land smaller than 1850 square metres,
(b) has a generally accepted boundary and name, and
(c) contains parcels of land that are used for non‑residential purposes.
(3) The designation of a hamlet must specify the hamlet’s name and boundaries.
1994 cM‑26.1 s59;1995 c24 s8
Bodies of water
60(1) Subject to any other enactment, a municipality has the direction, control and management of the bodies of water within the municipality, including the air space above and the ground below.
(2) Nothing in this section gives a municipality the direction, control and management of mines and minerals.
RSA 2000 cM‑26 s60;2016 c24 s11
Granting rights over property
61(1) A municipality may grant rights, exclusive or otherwise, with respect to its property, including property under the direction, control and management of the municipality.
(2) A municipality may charge fees, tolls and charges for the use of its property, including property under the direction, control and management of the municipality.
1994 cM‑26.1 s61
Acquiring land for roads
62(1) In this section, “owner” includes
(a) in the case of land that is being acquired under an agreement for sale, the owner of the fee simple estate in the land and the purchaser under the agreement for sale who has registered the interest against the certificate of title for the land;
(b) in the case of land that is subject to a lease for which a certificate of title has been issued, the owner of the fee simple estate in the land and the lessee under that lease.
(2) When a municipality makes an agreement with the owner of land to acquire the land for the purpose of a road, culvert, ditch or drain, title to the land is vested in the city, or in the case of any other municipality, the Crown in right of Alberta, by filing with the Registrar of Land Titles
(a) plans of survey showing the land to be acquired, and
(b) a certificate of a designated officer stating that
(i) an agreement has been reached with the owner of the land to be acquired and the price to be paid,
(ii) all persons registered on certificates of title that have an interest in land that is within 40 metres of the boundary of the land to be acquired as shown on the plans of survey have been notified by registered mail, and
(iii) the person signing the certificate is a designated officer.
(3) When the title to land vests under subsection (2), it is not necessary to register a transfer for that land.
(4) A municipality is not entitled to mines and minerals in any land vested in it pursuant to this section and the title to any mines or minerals is not affected by the filing of any plan of survey pursuant to this section.
1994 cM‑26.1 s62
Division 7
Revision and Consolidation of Bylaws
Definitions
62.1 In this Division, “revised bylaw” means a bylaw that has been revised under section 63.
2017 c13 s1(5)
Revising bylaws
63(1) A council of a municipality may, by bylaw, revise any of its bylaws or any one or more provisions of them in accordance with this section.
(2) A bylaw under this section may
(a) omit and provide for the repeal of a bylaw or a provision of a bylaw that is inoperative, obsolete, expired, spent or otherwise ineffective;
(b) omit, without providing for its repeal, a bylaw or a provision of a bylaw that is of a transitional nature or that refers only to a particular place, person or thing or that has no general application throughout the municipality;
(c) combine 2 or more bylaws into one bylaw, divide a bylaw into 2 or more bylaws, move provisions from one bylaw to another and create a bylaw from provisions of one or more other bylaws;
(d) alter the citation and title of a bylaw and the numbering and arrangement of its provisions, and add, change or omit a note, heading, title, marginal note, diagram or example to a bylaw;
(e) omit the preamble and long title of a bylaw;
(f) omit forms or other material contained in a bylaw that can more conveniently be contained in a resolution, and add authority for the forms or other material to be prescribed by resolution;
(g) make changes, without materially affecting the bylaw in principle or substance,
(i) to correct clerical, technical, grammatical or typographical errors in a bylaw,
(ii) to bring out more clearly what is considered to be the meaning of a bylaw, or
(iii) to improve the expression of the law.
(3) The title of a revised bylaw must include the words “revised bylaw”.
(4) A bylaw under this section must not be given first reading until after the chief administrative officer has certified in writing that the proposed revisions were prepared in accordance with this section.
RSA 2000 cM‑26 s63;2017 c13 s1(5)
64 Repealed 2017 c13 s1(6).
Requirements relating to revised bylaws
65 A bylaw made in accordance with section 63 and the resulting revised bylaw are deemed to have been made in accordance with all the other requirements of this Act respecting the passing and approval of those bylaws, including any requirements for advertising and public hearings.
RSA 2000 cM‑26 s65;2017 c13 s1(7)
Effects of revised bylaws
66(1) The provisions of a revised bylaw that replace provisions of a previous bylaw, when they have the same effect, operate retrospectively as well as prospectively and are deemed to come into force on the days on which the corresponding previous bylaws came into force.
(2) If the provisions of the revised bylaws do not have the same effect,
(a) the provisions of the revised bylaws prevail with respect to all transactions, matters and things occurring on or after the day the revised bylaws come into force, and
(b) the provisions of the previous bylaws prevail with respect to all earlier transactions, matters and things.
RSA 2000 cM‑26 s66;2017 c13 s1(8)
References to repealed bylaws
67 A reference in a bylaw, enactment or document to a bylaw that has been revised under section 63 or to a provision of a bylaw that has been revised under section 63 is, in respect of any transaction, matter or thing occurring after the revised bylaw or provision, as the case may be, comes into force, to be considered as a reference to the revised bylaw or provision.
RSA 2000 cM‑26 s67;2017 c13 s1(9)
68 Repealed 2017 c13 s1(10).
Consolidation of bylaws
69(1) A council may by bylaw authorize a designated officer to consolidate one or more of the bylaws of the municipality.
(2) In consolidating a bylaw, the designated officer must
(a) incorporate all amendments to it into one bylaw, and
(b) omit any provision that has been repealed or that has expired.
(3) A printed document purporting
(a) to be a copy of a bylaw consolidated under this section, and
(b) to be printed under the authority of a designated officer,
is proof, in the absence of evidence to the contrary, of the original bylaw, of all bylaws amending it, and of the fact of the passage of the original and all amending bylaws.
1994 cM‑26.1 s69
Division 8
Limits on Municipal Powers
Disposal of land
70(1) If a municipality proposes to transfer or grant an estate or interest in
(a) land for less than its market value, or
(b) a public park or recreation or exhibition grounds,
the proposal must be advertised.
(2) The proposal does not have to be advertised if the estate or interest is
(a) to be used for the purposes of supplying a public utility,
(b) transferred or granted under Division 8 of Part 10 before the period of redemption under that Division, or
(c) to be used by a non‑profit organization as defined in section 241(f).
1994 cM‑26.1 s70;1995 c24 s9
Mines and minerals
71 No municipality may acquire an estate or interest in mines or minerals without the approval of the Lieutenant Governor in Council.
1994 cM‑26.1 s71;1996 c30 s3
Acquisition of land outside municipal boundaries
72(1) A municipality may acquire an estate or interest in land outside its boundaries only if
(a) the council of the municipal authority in whose boundaries the land is located consents in writing to the acquisition or, in the case of a municipal authority that is an improvement district or special area, the Minister consents in writing to the acquisition,
(a.1) in the case of land located in a province or territory adjoining Alberta, the local government within whose boundaries the land is located consents in writing to the acquisition, and
(b) after the written consent is given, the council that wishes to acquire the estate or interest in the land authorizes the acquisition.
(2) This section does not apply when a municipality acquires
(a) an option on land outside its boundaries, but it does apply when the municipality exercises the option, or
(b) an estate or interest in mines and minerals.
1994 cM‑26.1 s72;1996 c30 s4;1999 c11 s5
73 Repealed 2016 c24 s12.
Firearms
74 A bylaw of a municipal district prohibiting in all or a part of the municipal district the shooting or use of a firearm or other device that propels a projectile does not come into force until the bylaw has been approved by the Minister responsible for the Wildlife Act.
1994 cM‑26.1 s74;1995 c24 s10
Forest and Prairie Protection Act
75(1) In this section, “forest protection area” means a forest protection area designated under the Forest and Prairie Protection Act.
(2) The council of a municipal district may not pass a bylaw respecting fires that applies to the part of the municipal district in a forest protection area.
(3) Despite subsection (2), the council may pass a bylaw respecting fires, other than forest or running fires, that applies to the part of a hamlet that is within a forest protection area.
(4) Repealed 2016 c22 s26.
RSA 2000 cM‑26 s75;2016 c22 s26
Division 9
Controlled Corporations
Control of corporations
75.1(1) In this Division,
(a) “controlled corporation” means a corporation controlled by a municipality or a group of municipalities and includes a subsidiary, within the meaning of section 2(4) of the Business Corporations Act, of such a corporation;
(b) “corporation” means a corporation that operates for the purpose of making a profit.
(2) A municipality, by itself or with other municipalities, may establish and control, or obtain control of, a corporation only if the council of the municipality
(a) passes a resolution authorizing the municipality to control the corporation by itself or with other municipalities, as the case may be, and
(b) is satisfied that
(i) the controlled corporation will carry on business solely for one or more of the purposes described in section 3,
(ii) the controlled corporation will provide a service or benefit to residents of the municipality or group of municipalities that controls it, and
(iii) the profits and dividends of the controlled corporation will provide a direct benefit to the residents of the municipality or group of municipalities that controls it.
(3) Before a council passes a resolution under subsection (2)(a), the council must
(a) consider a business plan that addresses the matters referred to in subsection (4), and
(b) hold a public hearing in accordance with the regulations.
(4) The matters to be addressed in a business plan referred to in subsection (3)(a) include
(a) the costs related to establishing and controlling or obtaining control of the corporation, as the case may be,
(b) the value of any assets of the municipality or group of municipalities that are to be transferred to the corporation,
(c) a cash flow projection for the next 3 years of the corporation’s operation,
(d) the corporation’s financial statements and operating and capital budgets for the most recent 5 years, or if the corporation has existed for less than 5 years, the financial statements and operating and capital budgets for each year it has existed, and
(e) any other information prescribed by the regulations.
2016 c24 s13
Financial statements and other reports
75.2(1) The council of each municipality that controls a corporation must ensure that the controlled corporation submits to the council the annual financial statements referred to in section 279 and any other reports prescribed by the regulations.
(2) A council must make available for public inspection the annual financial statements and any other reports that it receives from a controlled corporation under subsection (1).
2016 c24 s13
Material change
75.3 If there is a proposed material change to the business operations of a controlled corporation, the council of each municipality that controls the corporation must, in accordance with the regulations,
(a) notify the residents of the municipality of the proposed material change, and
(b) provide an opportunity to residents of the municipality to make representations.
2016 c24 s13
Utility services provided by controlled corporation
75.4(1) Part 2 of the Public Utilities Act does not apply in respect of a public utility that
(a) is owned or operated by a controlled corporation, and
(b) provides a utility service within the boundaries of a municipality or a group of municipalities that controls the corporation.
(2) If there is a dispute between a regional services commission and a controlled corporation that owns or operates a utility service with respect to
(a) rates, tolls or charges for a service that is a public utility,
(b) compensation for the acquisition by the commission of facilities used to provide a service that is a public utility, or
(c) the commission’s use of any road, square, bridge, subway or watercourse to provide a service that is a public utility,
any party involved in the dispute may submit it to the Alberta Utilities Commission, and the Alberta Utilities Commission may issue an order on any terms and conditions that the Alberta Utilities Commission considers appropriate.
(3) Sections 43 to 47, except section 45(3)(b), apply to a utility service provided by a controlled corporation.
2016 c24 s13
Regulations
75.5(1) The Minister may make regulations
(a) providing that certain types of corporations may not be controlled by a municipality or a group of municipalities without the Minister’s approval;
(b) respecting terms and conditions that apply when a municipality or a group of municipalities controls a corporation;
(c) prescribing information to be included in a business plan for the purposes of section 75.1(4)(e);
(d) respecting public hearings to be held under section 75.1(3)(b), including, without limitation, the form and nature of information that must be made available to the public before a public hearing is held;
(e) prescribing reports for the purposes of section 75.2(1);
(f) respecting the manner in which a council must notify residents of the municipality of a material change to a controlled corporation;
(g) respecting the timing, scope and methods of obtaining public input from residents of a municipality regarding a material change to a controlled corporation;
(h) defining any term or expression that is used but not defined in this Division;
(i) specifying or describing by reference the provisions of this or any other enactment that do not apply, or that apply with modifications, to a controlled corporation;
(j) specifying or describing by reference any provisions that are to be added to or that are to replace the provisions of this Act or any other enactment in respect of a controlled corporation.
(2) Regulations made under subsection (1) may apply in respect of one or more controlled corporations or may apply generally.
2016 c24 s13
Part 4
Formation, Fundamental Changes and Dissolution
Division 1
General Criteria
Principles, standards and criteria
76(1) The Minister may establish and publish principles, standards and criteria that are to be taken into account in considering the formation, change of status or dissolution of municipalities and the amalgamation of or annexation of land from municipal authorities.
(2) The Regulations Act does not apply to the principles, standards and criteria.
1994 cM‑26.1 s76
Division 2
Formation
Types of municipality that may be formed
77 The following types of municipality may be formed under this Part:
(a) municipal district;
(b) repealed 1995 c24 s11;
(c) village;
(d) town;
(e) city;
(f) specialized municipality.
1994 cM‑26.1 s77;1995 c24 s11
Municipal district
78 A municipal district may be formed for an area in which
(a) a majority of the buildings used as dwellings are on parcels of land with an area of at least 1850 square metres, and
(b) there is a population of 1000 or more.
1994 cM‑26.1 s78
79 Repealed 1995 c24 s12.
Village
80 A village may be formed for an area in which
(a) a majority of the buildings are on parcels of land smaller than 1850 square metres, and
(b) there is a population of 300 or more.
1994 cM‑26.1 s80
Town
81 A town may be formed for an area in which
(a) a majority of the buildings are on parcels of land smaller than 1850 square metres, and
(b) there is a population of 1000 or more.
1994 cM‑26.1 s81
City
82 A city may be formed for an area in which
(a) a majority of the buildings are on parcels of land smaller than 1850 square metres, and
(b) there is a population of 10 000 or more.
1994 cM‑26.1 s82
Specialized municipality
83 A specialized municipality may be formed for an area
(a) in which the Minister is satisfied that a type of municipality referred to in section 77(a), (b), (c), (d) or (e) does not meet the needs of the residents of the proposed municipality,
(b) to provide for a form of local government that, in the opinion of the Minister, will provide for the orderly development of the municipality to a type of municipality referred to in section 77(a), (b), (c), (d) or (e), or to another form of specialized municipality, or
(c) in which the Minister is satisfied for any other reason that it is appropriate in the circumstances to form a specialized municipality.
1994 cM‑26.1 s83
Modification of requirements
84 The Minister may by order, in a particular case, make minor modifications to the requirements in sections 78 to 83 if the Minister considers there is justifiable reason for doing so.
1994 cM‑26.1 s84
Initiating formation
85(1) A municipality may be formed on the Minister’s initiative or if
(a) the Minister receives a request to form the municipality from a council of a municipality or an improvement district, or
(b) the Minister receives a sufficient petition requesting the formation of the municipality from electors within the boundaries of the proposed municipality numbering at least 30% of the population within the boundaries of the proposed municipality.
(2) A request or petition referred to in subsection (1) must specify the boundaries of the proposed municipality.
1994 cM‑26.1 s85;1995 c24 s13
Factors to be considered
86 Before a municipality is formed, the Minister must consider
(a) the principles, standards and criteria on formation established under section 76,
(b) the viability, including the financial viability, of
(i) the proposed municipality operating as a separate entity, and
(ii) any remaining municipality continuing to operate as a separate entity,
and
(c) any agreements on common boundaries.
1994 cM‑26.1 s86
Public input
87(1) Before a municipality is formed, the Minister
(a) must invite comments on the proposed municipality from all local authorities that the Minister considers would be affected by the formation of the proposed municipality and from any other person the Minister considers necessary,
(b) must invite comments on the proposed municipality from the public,
(c) may conduct one or more meetings of the public to discuss the probable effects of the formation, and
(d) may hold a vote of those people who would be electors of the proposed municipality.
(2) If the Minister holds a vote, the vote must be conducted in accordance with the Local Authorities Election Act as modified by directions given by the Minister.
1994 cM‑26.1 s87
Formation order
88 The Lieutenant Governor in Council, on the recommendation of the Minister, may by order form a municipality.
1994 cM‑26.1 s88
Contents of order
89(1) A formation order must
(a) describe the boundaries of the municipality formed by the order,
(b) give the municipality the status of municipal district, village, town, city or specialized municipality, and
(c) give the municipality an official name.
(2) If a municipal district is formed, the order
(a) must state the number of councillors that is to comprise its council,
(b) must establish wards for it and describe their boundaries,
(c) may specify or describe by reference, the provisions of this or other enactments that do not apply to the municipal district, or that apply with or without modification, and
(d) may specify or describe by reference, any provisions that are to be added to or replace the provisions of this or other enactments.
(3) If a specialized municipality is formed, the order must state the number of councillors that is to comprise its council and apply either section 150(1) or (2) to the municipality and may
(a) establish wards for it and describe their boundaries;
(b) specify or describe by reference, the provisions of this or other enactments that do not apply to the specialized municipality, or that apply with or without modification;
(c) specify or describe by reference, any provisions that are to be added to or replace the provisions of this or other enactments;
(d) prescribe matters or conditions that govern the functions, powers and duties of the specialized municipality;
(e) if a specialized municipality is formed all or partly from an improvement district, provide that Part 15 continues to apply to the specialized municipality as if it were an improvement district.
(4) If the order provides that Part 15 continues to apply to a specialized municipality under subsection (3)(e), the Minister may at any time in respect of the specialized municipality
(a) exercise any of the powers that the Minister has in respect of an improvement district under Part 15 or any other enactment, including the power to delegate;
(b) limit the power, authority or jurisdiction of the specialized municipality;
(c) prescribe how or the conditions under which the specialized municipality may exercise any power or authority;
(d) require the specialized municipality to exercise or perform a power, right or duty of a municipality;
(e) authorize the council to pass some or all of the bylaws that the council of a municipal district may pass, subject to any conditions the Minister imposes.
(5) If a municipality is formed from an improvement district, the order may dissolve the improvement district.
1994 cM‑26.1 s89;1995 c24 s14
Summer village
89.1 The fact that a summer village may not be formed under this Act does not affect any existing summer village, and this Act continues to apply to summer villages.
1995 c24 s15
Official administrator
90 When a municipality is formed and there is no council, the Minister may appoint an official administrator who has all the powers and duties of a council of the municipality until the first council of the municipality is sworn into office.
1994 cM‑26.1 s90
Division 3
Change of Status
Meaning of change of status
91 A reference to changing the status of a municipality in this Part means changing a municipal district, summer village, village, town, city or specialized municipality to another type of municipality within that group.
1994 cM‑26.1 s91
Summer village
91.1 The status of a municipality may not be changed to the status of a summer village.
1995 c24 s16
Application of formation rules
92 The requirements in sections 78 to 83 respecting the formation of municipalities apply to changing the status of municipalities.
1994 cM‑26.1 s92
Initiation of change of status
93 The status of a municipality may be changed if
(a) the Minister receives a request from the municipality’s council,
(b) the Minister receives a sufficient petition from the majority of the electors in the municipality requesting the change in status, or
(c) the Minister is satisfied that the municipality no longer meets the requirements in sections 78 to 82 or, in the case of a specialized municipality, that the reasons for its original formation as a specialized municipality no longer exist.
1994 cM‑26.1 s93
Public input
94 Before the status of a municipality is changed, the Minister
(a) must notify the council of the municipality of the proposed change,
(b) may invite comments on the proposed change of status from all local authorities that the Minister considers would be affected by the change and from any other person the Minister considers necessary,
(c) may invite comments on the proposed change of status from the public, and
(d) may conduct one or more meetings of the public to discuss the probable effects of the change of status.
1994 cM‑26.1 s94
Consideration of principles
95 Before the status of a municipality is changed, the Minister must consider the principles, standards and criteria on change of status established under section 76.
1994 cM‑26.1 s95
Change of status order
96 The Lieutenant Governor in Council, on the recommendation of the Minister, may by order change the status of a municipality.
1994 cM‑26.1 s96
Contents of order
97(1) An order changing the status of a municipality to a municipal district must include the provisions referred to in section 89(2).
(2) An order changing the status of a municipality to a specialized municipality must state the number of councillors that is to comprise its council and apply either section 150(1) or (2) to the municipality and may deal with any of the other matters referred to in section 89(3) and (4).
1994 cM‑26.1 s97
97.1 Repealed 1999 c26 s14.
Effect of change of status
97.2(1) When the status of a municipality is changed,
(a) each councillor of the old municipality continues as a councillor of the new municipality until a successor is sworn into office;
(b) each officer and employee of the old municipality continues as an officer or employee of the new municipality with the same rights and duties until the council of the new municipality otherwise directs;
(c) all bylaws and resolutions of the old municipality that the new municipality has the authority to pass are continued as the bylaws and resolutions of the new municipality;
(d) all taxes due to the old municipality are deemed to be arrears of taxes due to the new municipality and may be collected and dealt with by the new municipality as if it had imposed the taxes;
(e) all rights of action and actions by or against the old municipality may be continued or maintained by or against the new municipality;
(f) all property vested in the old municipality becomes vested in the new municipality and may be dealt with by the new municipality in its own name subject to any trusts or other conditions applicable to the property;
(g) all other assets, liabilities, rights, duties, functions and obligations of the old municipality become vested in the new municipality, and the new municipality may deal with them in its own name.
(2) Subsection (1) is subject to the order changing the status of the municipality.
1995 c24 s17
Division 4
Change of Name
Change of name order
98 The Lieutenant Governor in Council, on the request of a municipality’s council and on the recommendation of the Minister, may change the name of the municipality.
1994 cM‑26.1 s98
Effect of change of name
99(1) The change of a municipality’s name does not affect any obligation, right, action or property of the municipality.
(2) The use of the old name of the municipality in any proceedings, agreements, notices or documents after the name has been changed does not affect the validity of those proceedings, agreements, notices or documents.
1994 cM‑26.1 s99
Division 5
Amalgamation
Application
100 This Division does not apply to the amalgamation of
(a) an improvement district with another improvement district, or
(b) a special area with another special area.
1994 cM‑26.1 s100
Restriction on amalgamation
101(1) Subject to subsection (2), no order amalgamating municipal authorities may be made that would result in an area of land that is
(a) not included in any municipal authority, or
(b) part of the amalgamated municipal authority, but is not contiguous with other land in the amalgamated municipal authority.
(2) An order may amalgamate 2 or more summer villages whose boundaries are not contiguous but border on or include all or part of the same body of water.
(3) Despite section 77, an order may amalgamate 2 or more summer villages if it gives the amalgamated municipal authority the status of a summer village.
(4) Where an order gives an amalgamated municipal authority the status of a summer village as required by subsection (3), the status of the summer village may be changed in accordance with Division 3.
RSA 2000 cM‑26 s101;2015 c8 s9
Initiation of amalgamation proceedings
102 The procedure for the amalgamation of 2 or more municipal authorities may be initiated
(a) by a municipal authority,
(b) by 2 or more municipal authorities in accordance with the regulations made under section 106.1, or
(c) by the Minister under section 107.
RSA 2000 cM‑26 s102;2015 c8 s10
Initiation by municipal authority
103(1) A municipal authority initiates an amalgamation by giving written notice of the proposed amalgamation to
(a) the one or more municipal authorities with which it proposes to amalgamate,
(b) the Minister, and
(c) all local authorities having jurisdiction to operate or provide services in the initiating municipal authority or in any of the municipal authorities with which it proposes to amalgamate.
(2) If an amalgamation proposed by an initiating municipal authority would result in an area of land that is within the perimeter of the boundary of the amalgamated municipal authority, but is not part of the amalgamated municipal authority, the initiating municipal authority must give notice of its intention to annex that land when it gives notice of the proposed amalgamation.
(3) Subsection (2) does not apply if the area of land within the perimeter of the boundary of the proposed amalgamated municipal authority is the area of an existing municipal authority.
(4) The notice for an amalgamation must
(a) include the names of all the municipal authorities that are to be amalgamated and the reasons for the proposed amalgamation, and
(b) include proposals for consulting with all local authorities referred to in subsection (1)(c) and the public about the proposed amalgamation.
RSA 2000 cM‑26 s103;2017 c13 s1(11)
Direct negotiations
104(1) The municipal authorities with which the initiating municipal authority proposes to amalgamate must, on receipt of the notice under section 103, meet with the initiating municipal authority to discuss the proposals included in the notice and negotiate the proposals in good faith.
(2) The initiating municipal authority must keep the Minister informed of the progress of the negotiations.
1994 cM‑26.1 s104
Report on negotiations
105(1) On conclusion of the negotiations, the initiating municipal authority must prepare a report that describes the results of the negotiations and that includes
(a) a list of the relevant matters, including those referred to in sections 89(1), (2), (3) and (4) and 111, that are agreed on and a list of any of those matters on which there is no agreement between the municipal authorities,
(b) a description of the public consultation processes involved in the negotiations, and
(c) a summary of the views expressed during the public consultation processes.
(2) The report must
(a) include a certificate by the initiating municipal authority stating that the report accurately reflects the results of the negotiations, and
(b) be approved by resolution of the council of the initiating municipal authority and by resolution of the councils of the other municipal authorities that agree to the amalgamation.
(3) A municipal authority whose council does not pass a resolution approving the report may include in the report its reasons for not approving.
RSA 2000 cM‑26 s105;2015 c8 s11
Disposition of report
106(1) On completion of the report on the direct negotiations, the initiating municipal authority must submit the report to the Minister and send a copy of it to the municipal authorities with which it proposes to amalgamate and any other local authority the initiating municipal authority considers would be affected.
(2) If the initiating municipal authority indicates in the report that it wishes to proceed with the amalgamation, the report becomes the initiating municipal authority’s application for the amalgamation.
1994 cM‑26.1 s106
Regulations
106.1(1) The Minister may make regulations for the purpose of enabling municipalities to jointly initiate an amalgamation, including, without limitation, regulations
(a) specifying or describing by reference one or more provisions of this Division that do not apply, or that apply with modifications, to the joint initiation of amalgamations;
(b) specifying or setting out provisions that apply in addition to, or instead of, the provisions of this Division in respect of the joint initiation of amalgamations;
(c) respecting procedures for the joint initiation of amalgamations.
(2) Regulations under this section may be made to apply generally or specifically.
2015 c8 s12
Initiation by Minister
107 The Minister may initiate an amalgamation of 2 or more municipal authorities if the Minister believes that the operation of the municipal authority to be formed by the amalgamation will be more effective or efficient than the municipal authorities to be amalgamated.
1994 cM‑26.1 s107
Notice by Minister
108 When the Minister initiates an amalgamation, the Minister
(a) must give written notice of it to the municipal authorities proposed to be amalgamated and any local authority that the Minister considers would be affected by the proposed amalgamation,
(b) may invite comments on the proposed amalgamation from all local authorities that the Minister considers would be affected by the amalgamation and from any other person the Minister considers necessary,
(c) may invite comments on the proposed amalgamation from the public, and
(d) may conduct one or more meetings of the public to discuss the probable effects of the proposed amalgamation.
1994 cM‑26.1 s108
Consideration of principles
109 Before municipal authorities are amalgamated, the Minister must consider the principles, standards and criteria on amalgamation established under section 76.
1994 cM‑26.1 s109
Amalgamation order
110 The Lieutenant Governor in Council, on the recommendation of the Minister, may by order amalgamate municipal authorities to form a new municipality.
1994 cM‑26.1 s110
Contents of order
111 An order to amalgamate municipal authorities may
(a) dissolve one or more of the councils of the municipal authorities that are amalgamated,
(b) provide for an interim council,
(c) require a municipal authority to pay compensation to another municipal authority set out in the order or by means determined in the order, including arbitration under the Arbitration Act, and
(d) deal with any of the matters referred to in section 89.
1994 cM‑26.1 s111
Official administrator
112 When a municipality is formed by amalgamation and there is no council, the Minister may appoint an official administrator who has all the powers and duties of a council of the municipality until the first council of the municipality is sworn into office.
1994 cM‑26.1 s112
Division 6
Annexation
Mediation
112.1 In this Division, “mediation” in respect of an annexation means a process involving a neutral person as mediator who assists the initiating municipal authority and the one or more municipal authorities from which the land is to be annexed, and any other person brought in with the agreement of those municipal authorities, to reach their own mutually acceptable settlement of the matter by structuring negotiations, facilitating communication and identifying the issues and interests of the participants.
1999 c11 s6
Application
113 This Division does not apply to the annexation of land
(a) from an improvement district to another improvement district, or
(b) from a special area to another special area.
1994 cM‑26.1 s113
Restriction on annexation
114 No order that annexes land to a municipal authority may be made if the land to be annexed is not contiguous with the boundaries of the municipal authority.
1994 cM‑26.1 s114
Annexations of same land
115(1) A municipal authority may not initiate or proceed with more than one proposed annexation at any one time concerning the same land.
(2) A municipal authority may not initiate or proceed with a proposed annexation when the municipal authority is proceeding with an amalgamation, unless the annexation is of the type referred to in section 103(2).
1994 cM‑26.1 s115
Initiation of annexation
116(1) A municipal authority initiates the annexation of land by giving written notice of the proposed annexation to
(a) the one or more municipal authorities from which the land is to be annexed,
(a.1) the Minister,
(b) the Municipal Government Board, and
(c) all local authorities having jurisdiction to operate or provide services in the initiating municipal authority or in any of the municipal authorities from which the land is to be annexed.
(2) The notice for an annexation must
(a) describe the land proposed to be annexed,
(b) set out the reasons for the proposed annexation, and
(c) include proposals for
(i) consulting with the public about the proposed annexation, and
(ii) meeting with the owners of the land to be annexed, and keeping them informed about the progress of the negotiations.
RSA 2000 cM‑26 s116;2017 c13 s1(12)
Direct negotiations
117(1) The municipal authorities from which the land is to be annexed must, on receipt of the notice under section 116, meet with the initiating municipal authority to discuss the proposals included in the notice and negotiate the proposals in good faith.
(2) If there are matters on which there is no agreement, the initiating municipal authority and the one or more municipal authorities from which the land is to be annexed must, during the negotiations, attempt to use mediation to resolve those matters.
1994 cM‑26.1 s117;1999 c11 s7
Report on negotiations
118(1) On conclusion of the negotiations, the initiating municipal authority must prepare a report that describes the results of the negotiations and that includes
(a) a list of the matters agreed on and those on which there is no agreement between the municipal authorities,
(a.1) if there were matters on which there was no agreement, a description of the attempts to use mediation and, if mediation did not occur, the reasons for this,
(b) a description of the public consultation processes involved in the negotiations, and
(c) a summary of the views expressed during the public consultation processes.
(2) The report must be signed by the initiating municipal authority and by the municipal authorities from which the land is to be annexed that are prepared to sign and must include a certificate by the initiating municipal authority stating that the report accurately reflects the results of the negotiations.
(3) A municipal authority that does not sign the report may include in the report its reasons for not signing.
1994 cM‑26.1 s118;1999 c11 s8
Disposition of report
119(1) The initiating municipal authority must submit the completed report to the Municipal Government Board and send a copy of it to the municipal authorities from which the land is to be annexed and any other local authority the initiating municipal authority considers would be affected.
(2) If the initiating municipal authority indicates in the report that it wishes to proceed with the annexation, the report becomes the initiating municipal authority’s application for the annexation.
1994 cM‑26.1 s119
General agreement on proposed annexation
120(1) If the initiating municipal authority wishes the annexation to proceed and the Municipal Government Board is satisfied that the affected municipal authorities and the public are generally in agreement with the annexation, the Board must notify the Minister and all the local authorities that it considers would be affected by the annexation, and anyone else the Board considers should be notified, that
(a) there appears to be general agreement with the proposed annexation, and
(b) unless objections to the annexation are filed with the Board by a specified date, the Board will make its recommendation to the Minister without holding a public hearing.
(2) If no objections are filed with the Board by the specified date, the Board must
(a) consider the principles, standards and criteria on annexation established under section 76, and
(b) prepare a written report with its recommendations and send it to the Minister.
(3) If objections are filed with the Board by the specified date, the Board
(a) may investigate, analyze and make findings of fact about the annexation, including the probable effect on local authorities and on the residents of an area, and
(b) must conduct one or more hearings in respect of the annexation and allow any affected person to appear before the Board at a hearing.
1994 cM‑26.1 s120
No general agreement on proposed annexation
121 If the initiating municipal authority wishes the annexation to proceed and the Municipal Government Board is not satisfied that the affected municipal authorities or the public are in general agreement with the annexation, the Board
(a) must notify the Minister and all the local authorities that it considers would be affected by the annexation, and anyone else the Board considers should be notified, that there is not general agreement with the proposed annexation,
(b) may investigate, analyze and make findings of fact about the annexation, including the probable effect on local authorities and on the residents of an area, and
(c) must conduct one or more hearings in respect of the annexation and allow any affected person to appear before the Board at a hearing.
1994 cM‑26.1 s121
Notice of hearing and costs
122(1) The Municipal Government Board must publish a notice of a hearing under section 120(3) or 121 at least once a week for 2 consecutive weeks in a newspaper or other publication circulating in the affected area, the 2nd notice being not less than 6 days before the hearing.
(2) The Municipal Government Board may determine the costs of and incidental to a hearing and decide by whom and to whom the costs are to be paid.
(3) Section 502 applies to a decision of the Board relating to costs under this section.
1994 cM‑26.1 s122
Board’s report
123 After one or more hearings under section 120(3) or 121 have been held and after considering the reports and representations made to it and the principles, standards and criteria on annexation established under section 76, the Board must prepare a written report of its findings and recommendations and send it to the Minister.
1994 cM‑26.1 s123
Contents of report
124(1) A report by the Municipal Government Board to the Minister under this Division must set out
(a) a recommendation on whether land should be annexed to the initiating municipal authority or other municipal authority;
(b) if it is recommending annexation, a description of the land, whether there should be revenue sharing and any terms, conditions and other things the Board considers necessary or desirable to implement the annexation.
(2) If the Board does not recommend that land be annexed in its report, the Board must provide the report to all local authorities that it considers would be affected by the annexation.
1994 cM‑26.1 s124
Annexation order
125 The Lieutenant Governor in Council, after considering the report of the Board, may by order annex land from a municipal authority to another municipal authority.
1994 cM‑26.1 s125;1996 c30 s5
Annexation order without report
126 Despite sections 116 to 125, the Lieutenant Governor in Council, on the recommendation of the Minister, may by order annex land to a municipal authority.
1994 cM‑26.1 s126;1996 c30 s6
Contents of order
127(1) An order to annex land to a municipal authority may
(a) require a municipal authority to pay compensation to another municipal authority in an amount set out in the order or to be determined by means specified in the order, including arbitration under the Arbitration Act,
(b) dissolve a municipal authority as a result of the annexation, and
(c) deal with any of the matters referred to in section 89.
(1.1) Where an area of land is the subject of an exemption or deferral granted under section 364.2 by one municipal authority and an order referred to in subsection (1) annexes all or part of that land to another municipal authority, the order must require the receiving municipal authority to continue the exemption or deferral in respect of the annexed land, subject to any terms the Lieutenant Governor in Council considers appropriate.
(2) Where under section 664.2 a municipality has paid compensation to a landowner for conservation reserve that is subsequently annexed by order to another municipality, the order must require the municipality to which the land is annexed to pay compensation to the other municipality in the same amount that was paid to the landowner.
RSA 2000 cM‑26 s127;2016 c24 s13.1;2017 c13 s2(4);2019 c6 s2
Public utilities
127.1(1) In this section, “utility agreement” means an agreement approved by the Alberta Utilities Commission in which a municipality grants a right to a person to provide a public utility in all or part of the municipality.
(2) An annexation of land does not affect any right under a utility agreement to provide a public utility on the annexed land unless the annexation order provides otherwise.
(3) This section does not apply to a right to provide a natural gas service if the right is subject to section 23 of the Gas Distribution Act.
RSA 2000 cM‑26 s127.1;2007 cA‑37.2 s82(17)
Annexation refused
128 If an application for an annexation of land is refused, the Minister must notify the initiating municipal authority of the refusal and the initiating municipal authority may not make another annexation application concerning the same land for a period of one year after it receives notice of the refusal.
1994 cM‑26.1 s128
Regulations
128.1 The Minister may make regulations
(a) respecting procedures to be followed under this Division;
(b) defining terms used in this Division but not defined in this Act.
2015 c8 s13
Division 7
Dissolution
Application
129 This Division does not apply to the dissolution of a municipality as a result of an annexation.
1994 cM‑26.1 s129
Viability review
130(1) The Minister must, before a municipality is dissolved,
(a) undertake a viability review, and
(b) after completing the viability review, hold a vote of the electors of the municipality on the proposed dissolution.
(2) The Minister may undertake a viability review in respect of a municipality if
(a) the Minister receives a request for a viability review from the council of the municipality,
(b) the Minister receives a sufficient petition requesting a viability review from electors of the municipality numbering at least 30% of the municipality’s population or, in the case of a summer village, a sufficient petition requesting the review from a number of the electors of the summer village equal to at least 50% of the number of summer village residences in the summer village, or
(c) the Minister believes a viability review is warranted.
(3) A viability review must be conducted in a manner determined by the Minister.
(4) If the Minister receives a request in accordance with subsection (2)(a) or a sufficient petition in accordance with subsection (2)(b) and in the Minister’s opinion a process other than a viability review is more appropriate, the Minister may require that that process be undertaken instead of undertaking a viability review.
RSA 2000 cM‑26 s130;2013 c9 s2;2016 c24 s14
Completion of viability review
130.1 After completing a viability review, the Minister may
(a) by order direct the council or the chief administrative officer to take any actions, based on the results of the viability review, that the Minister considers appropriate to ensure the viability of the municipality, or
(b) hold a vote of the electors of the municipality on whether the municipality should
(i) be dissolved, or
(ii) not be dissolved, but be required to take any actions, based on the results of the viability review, that the Minister considers appropriate to ensure the viability of the municipality.
2013 c9 s2
Vote
130.2(1) A vote held under section 130.1(b) must be conducted in accordance with the Local Authorities Election Act as modified by directions given by the Minister.
(2) If the electors vote that the municipality should be dissolved, the Minister must recommend to the Lieutenant Governor in Council that the municipality be dissolved in accordance with section 133.
(3) If the electors vote that the municipality should not be dissolved, the Minister must by order direct the council or the chief administrative officer to take the actions referred to in section 130.1(b)(ii).
2013 c9 s2
Dismissal
130.3 If an order of the Minister under section 130.1(a) or 130.2(3) is not carried out to the satisfaction of the Minister, the Minister may dismiss the council or any member of it or the chief administrative officer of the municipality, and section 574(3) to (6) apply in respect of the dismissal.
2013 c9 s2
131 and 132 Repealed 2013 c9 s3.
Dissolution order
133(1) The Lieutenant Governor in Council, on the recommendation of the Minister, may by order dissolve a municipality.
(2) A dissolution order
(a) must direct that all or part of the land in the dissolved municipality becomes part of another municipal authority,
(b) may deal with any of the matters referred to in section 89, and
(c) may appoint a liquidator and specify the liquidator’s powers, duties and functions.
1994 cM‑26.1 s133;1995 c24 s19
Tax
134 If the liabilities of the dissolved municipality exceed its assets, the Lieutenant Governor in Council may authorize the successor of the dissolved municipality to impose an additional tax under Part 10 on property located in the area of the dissolved municipality to pay for those excess liabilities.
1994 cM‑26.1 s134;1998 c24 s5
Transitional
134.1(1) In this section, “amending Act” means the Municipal Government Amendment Act, 2013.
(2) A dissolution study that was commenced, but not completed, before the coming into force of the amending Act may, as determined by the Minister, be continued
(a) as a dissolution study under and in conformity with this Act as it read before the coming into force of the amending Act, or
(b) as a viability review under and in conformity with this Act as it reads after the coming into force of the amending Act.
2013 c9 s4
Division 8
General Provisions
Effect of certain orders
135(1) When an order under this Part has the effect of including or placing an area of land that was in one municipal authority, called in this section the “old municipal authority”, in another municipal authority, called in this section the “new municipal authority”, as a result of an annexation or the formation, amalgamation or dissolution of a municipal authority, then, unless the order provides otherwise,
(a) the new municipal authority becomes the successor of the old municipal authority with respect to that area of land and the old municipal authority ceases to have any jurisdiction with respect to that area of land,
(a.1) all taxes due to the old municipal authority are deemed to be arrears of taxes due to the new municipal authority and may be collected and dealt with by the new municipal authority as if it had imposed the taxes,
(a.2) all rights of action and actions by or against the old municipal authority that relate to that area of land become rights of action and actions by or against the new municipal authority and cease to be rights of action and actions by or against the old municipal authority,
(b) all the assets, liabilities, rights, duties, functions and obligations of the old municipal authority that relate to that area of land automatically pass to the new municipal authority and cease to be those of the old municipal authority,
(c) in the case of an amalgamation or an annexation, if at the time of the notice under section 103 or 116 any land or any portion of it is designated or required to be provided as a public utility lot, environmental reserve, conservation reserve, municipal reserve or municipal and school reserve under Part 17 or a former Act as defined in Part 17, on the amalgamation or annexation taking effect the ownership of the land becomes vested in the new municipal authority in place of the old municipal authority, and
(d) bylaws and resolutions of the old municipal authority that apply specifically to the area of land continue to apply to it until repealed or others are made in their place by the new municipal authority.
(2) If the land referred to in subsection (1)(c) is sold or money instead of land is received by the old municipal authority after a notice of amalgamation under section 103 or a notice of annexation under section 116 is received, the proceeds of the sale or the money received must be paid to the new municipal authority.
(3) The new municipal authority may only use the proceeds of the sale or the money received for purposes for which the old municipal authority could have used it.
(4) The Lieutenant Governor in Council may
(a) authorize the council of the new municipal authority to impose an additional tax under Part 10 on the area of land to meet obligations under a borrowing made by the old municipal authority in respect of that area of land, or
(b) make any provision necessary to protect any rights that any person has in relation to the area of land.
(4.1) The Minister may direct the transfer of assets and liabilities from one municipal authority to another.
(5) This section does not abrogate or affect agreements described in section 30 or 45.
RSA 2000 cM‑26 s135;2017 c13 s1(13)
Power to effectuate transfer of land and other property
136 Where an order under this Division requires the ownership of land or other property to be transferred to a municipal authority, the Minister may do whatever is necessary to give effect to section 135(1) or a direction under section 135(4.1).
1994 cM‑26.1 s136
Transitional and other matters
137(1) An order of formation, change of status, amalgamation, annexation or dissolution may, in respect of any municipal authority affected by the order, contain provisions dealing with the following:
(a) assessment and taxation;
(b) property;
(c) employees;
(d) any matter required to properly effect or deal with the formation, change of status, amalgamation, annexation or dissolution, whether transitional or otherwise;
(e) the application, addition, change or substitution of this or another enactment to give effect to the order.
(2) The provisions referred to in subsection (1) may deal with rights, obligations, liabilities, assets and any other thing that the Lieutenant Governor in Council considers is appropriate to be dealt with in the order and may operate despite a collective agreement.
(3) The Lieutenant Governor in Council may amend or repeal a provision referred to in subsection (1) that is contained in an order of formation, change of status, amalgamation, annexation or dissolution without having to comply with the requirements for passing the original order.
1994 cM‑26.1 s137
Retroactivity of orders
138(1) An order of the Lieutenant Governor in Council under this Part may provide
(a) for the retroactive application of the order or any of its provisions, and
(b) that the order or any of its provisions come into force on different dates.
(2) An order or any of its provisions may only be made retroactive to a date in the year immediately before the calendar year in which the order is made.
(3) Any error in any order made under this Part may be corrected by subsequent order, and the correcting order may be made effective as of the date of the original order or on some other later date that is specified in the order.
1994 cM‑26.1 s138
Orders published
139(1) An order of the Lieutenant Governor in Council or the Minister made under this Part must be published in The Alberta Gazette.
(2) Publication of an order of the Lieutenant Governor in Council or the Minister made under this Part is conclusive proof of the fulfilment of any conditions precedent to the order.
1994 cM‑26.1 s139
Regulations Act
140 The Regulations Act does not apply to an order of the Lieutenant Governor in Council or the Minister made under this Part.
1994 cM‑26.1 s140
Location of boundaries
141(1) In this section,
(a) “survey” means a survey made under the Surveys Act or the Canada Lands Surveys Act (Canada);
(b) “surveyed land” means land that has been surveyed under the Surveys Act or the Canada Lands Surveys Act (Canada).
(2) Where the boundary of a municipality is described by reference to the boundary of a township or section of surveyed land along which a road allowance runs, the boundary is the side of the road allowance on which monuments or posts are placed under a survey, except in the case of correction lines or where the description otherwise specifies.
(3) In the case of correction lines, the boundary is the south side of the road allowance.
(4) Where a road is the boundary of a municipality and land is acquired to widen the road, the land acquired automatically falls within that boundary.
(5) A road allowance between an Indian reserve and a municipality is in the municipality despite anything to the contrary in this section.
(6) Where a boundary of a municipality is described by reference to a river, the boundary is the right bank of the river facing downstream unless the description otherwise specifies.
1994 cM‑26.1 s141
Part 4.1
City Charters
Interpretation
141.1(1) In this Part,
(a) “charter”, except in sections 141.3 and 141.4, includes an amendment to a charter;
(b) “charter city” means a city for which a charter is established under section 141.3.
(2) In this Part, a reference to “this Act” includes a regulation made under this Act.
2015 c8 s14
Purpose of Part
141.2 The purpose of this Part is to authorize the establishment of charters to address the evolving needs, responsibilities and capabilities of cities in a manner that best meets the needs of their communities.
2015 c8 s14
Establishment of charter
141.3 On request by a city, the Lieutenant Governor in Council may, by regulation, establish a charter for that city.
2015 c8 s14
Proposed charter must be published on website
141.4(1) Before a charter is established or amended, the Minister must ensure the proposed charter or amendment is published on the Minister’s department’s website for at least 60 days.
(2) Subsection (1) does not apply to
(a) a charter or an amendment made after considering any responses to a proposed charter or amendment that was published in accordance with subsection (1),
(b) the repeal of a provision that, pursuant to section 141.5(3), makes inapplicable, modifies or replaces a provision of this Act or another enactment or adds a provision to this Act or another enactment, if
(i) this Act or the other enactment is amended to have substantively the same effect as the charter provision being repealed, and
(ii) the repeal of the charter provision and the amendment to this Act or the other enactment take effect at the same time,
(c) the repeal of a provision that applied only during a limited time that has expired, or
(d) an amendment made solely to
(i) update terminology or references to other legislation, or
(ii) correct one or more clerical, technical, grammatical or typographical errors, if the amendment does not materially affect the charter in principle or substance.
2015 c8 s14;2019 c22 s10(3)
Elements of charter
141.5(1) Subject to this Part, a charter governs all matters related to the administration and governance of the charter city, including, without limitation, the powers, duties and functions of the charter city and any other matter that the Lieutenant Governor in Council considers desirable.
(2) In subsection (3), a reference to “this Act” does not include this Part or Part 15.1 or 17.1.
(3) A charter may do one or more of the following:
(a) provide that a provision of this Act or any other enactment does not apply to the charter city or applies to the charter city with the modifications set out in the charter;
(b) specify or set out provisions that apply in respect of the charter city in addition to, or instead of, a provision of this Act or any other enactment;
(c) authorize the charter city to modify or replace, by bylaw, a provision of this Act or any other enactment, with respect to the charter city, to the extent set out in the charter.
(4) Before giving second reading to a proposed bylaw referred to in subsection (3)(c), the council of the charter city must hold a public hearing with respect to the proposed bylaw in accordance with section 230 after giving notice of it in accordance with section 606.
(5) A charter may include provisions respecting its interpretation.
(6) A charter may generally provide for any other matter necessary for the purposes of giving effect to this Part.
(7) Except to the extent that a charter or a bylaw made pursuant to subsection (3)(c) provides otherwise, this Act and any other enactment apply to the charter city.
2015 c8 s14
Charter prevails
141.6 Except to the extent that this Part provides otherwise, if there is a conflict or inconsistency between a charter or a bylaw made pursuant to section 141.5(3)(c) and a provision of this Act or any other enactment, the charter or bylaw prevails to the extent of the conflict or inconsistency.
2015 c8 s14
Retroactive operation of charter
141.7(1) A charter may provide
(a) for the retroactive application of the charter or any of its provisions, and
(b) that the charter or any of its provisions come into force on different dates.
(2) A charter or any of its provisions may be made retroactive to a date no earlier than the beginning of the year immediately preceding the calendar year in which it is made.
2015 c8 s14
No effect on status of charter city
141.8 Except to the extent that a charter provides otherwise, a charter has no effect on the status of the charter city as a city under this Act or any other enactment.
2015 c8 s14
Existing rights and obligations not affected
141.9(1) Except to the extent that a charter provides otherwise, the rights and obligations of a city are not affected by the establishment of a charter for that city.
(2) Except to the extent that a charter provides otherwise, the rights of the Crown in right of Alberta are not affected by the establishment of a charter.
2015 c8 s14
Part 5
Councils, Councillors and
Council Committees
Division 1
Councils and Council Committees
Councils as governing bodies
142(1) Each municipality is governed by a council.
(2) A council is a continuing body.
1994 cM‑26.1 s142
Number of councillors for municipalities
143(1) A council consists of the number of councillors provided for under this section, one of whom is the chief elected official, but in no case may a council consist of fewer than 3 councillors.
(2) The council of a city or town consists of 7 councillors unless the council passes a bylaw specifying a higher or lower odd number.
(3) The council of a village or summer village consists of 3 councillors unless the council passes a bylaw specifying a higher odd number.
(4) The council of a municipal district or specialized municipality consists of the number of councillors specified in the order forming it unless the council passes a bylaw specifying a higher or lower odd number.
(5) The council of any other type of municipality consists of the number of councillors provided for it by or under the enactment establishing it.
1994 cM‑26.1 s143
Bylaw changing number of councillors
144(1) A bylaw passed under section 143 must be passed by December 31 of the year before the general election at which it is to take effect.
(2) If a bylaw is passed in the same year a general election is held, it takes effect at the 2nd general election after the date on which it is passed.
(3) A bylaw passed under section 143 must be advertised.
RSA 2000 cM‑26 s144;2018 c23 s58
Bylaws respecting
maternity and parental
leave for councillors
144.1(1) A council of a municipality may, by bylaw, having regard to the need to balance councillors’ roles as parents with their responsibilities as representatives of residents, establish whether councillors are entitled to take leave prior to or after the birth or adoption of their child.
(2) If a bylaw under subsection (1) entitles councillors to take leave, the bylaw must contain provisions
(a) respecting the length of the leave and other terms and conditions of the leave entitlement, and
(b) addressing how the municipality will continue to be represented during periods of leave.
2017 c13 s1(14)
Bylaws — council and council committees
145 A council may pass bylaws in relation to the following:
(a) the establishment and functions of council committees and other bodies;
(b) procedures to be followed by council, council committees and other bodies established by the council.
RSA 2000 cM‑26 s145;2015 c8 s15
Composition of council committees
146 A council committee may consist
(a) entirely of councillors,
(b) of a combination of councillors and other persons, or
(c) subject to section 154(2), entirely of persons who are not councillors.
1994 cM‑26.1 s146
Division 1.1
Codes of Conduct
Bylaws — codes of conduct
146.1(1) A council must, by bylaw, establish a code of conduct governing the conduct of councillors.
(2) A code of conduct under subsection (1) must apply to all councillors equally.
(3) A council may, by bylaw, establish a code of conduct governing the conduct of members of council committees and other bodies established by the council who are not councillors.
(4) A councillor must not be disqualified or removed from office for a breach of the code.
(5) The Minister may make regulations
(a) respecting matters that a code of conduct established under subsection (1) must address;
(b) respecting the date by which councils must establish a code of conduct under subsection (1);
(c) respecting sanctions to be imposed for a breach of a code of conduct established under subsection (1);
(d) respecting matters that a council must take into consideration in establishing a code of conduct under subsection (1) or (3), or both;
(e) respecting implementation of a code of conduct established under subsection (1) or (3), or both;
(f) respecting any other matter the Minister considers necessary or advisable to carry out the intent and purpose of this Division.
2015 c8 s16
Division 2
Elections, Appointments
and Ward System
Election of councillors
147(1) Subject to Division 5, councillors other than a chief elected official are to be elected in accordance with the Local Authorities Election Act.
(2) The election is to be by a vote of the electors of the whole municipality unless the municipality is divided into wards, in which case section 148 applies.
1994 cM‑26.1 s147
Division of municipality into wards
148(1) Unless otherwise provided for in a bylaw under this section, when a municipality is divided into wards,
(a) only an elector who is resident in the ward may vote for a councillor in that ward, and
(b) councillors are elected for each ward.
(2) A council may by bylaw
(a) divide the municipality into wards and establish their boundaries,
(b) in the case of wards established for a municipal district or a specialized municipality, change the number of wards and their boundaries,
(c) give each ward established or changed a name or number, or both,
(d) state the number of councillors to be elected for each ward established or changed, and
(e) in the case of any municipality, including a municipal district or specialized municipality, eliminate the wards.
(3) A council may by bylaw provide for councillors that
(a) are in addition to the councillors elected for each ward,
(b) are elected by a vote of the electors of the whole municipality, and
(c) are councillors for the whole municipality, not a ward.
(4) A council may by bylaw provide that all councillors
(a) are nominated by ward,
(b) are elected by a vote of the electors of the whole municipality, and
(c) are councillors for the whole municipality, not a ward.
(5) A council may by bylaw provide that all councillors
(a) are nominated by ward,
(b) are elected by a vote of the electors of the whole municipality, and
(c) are councillors for the ward in which they were nominated.
1994 cM‑26.1 s148
Passing bylaw
149(1) A bylaw passed under section 148 must be passed by December 31 of the year before the general election at which it is to take effect.
(2) If a bylaw is passed in the same year a general election is held, it takes effect at the 2nd general election after the date on which it is passed.
(3) A bylaw passed under section 148 must be advertised.
RSA 2000 cM‑26 s149;2018 c23 s58
Election or appointment of chief elected official
150(1) The chief elected official of a city or town is to be elected by a vote of the electors of the municipality unless the council passes a bylaw
(a) requiring council to appoint the chief elected official from among the councillors,
(b) specifying when the appointment is to start, and
(c) specifying the term of the appointment.
(2) The chief elected official of a village, summer village or municipal district is to be appointed by council from among the councillors unless the council passes a bylaw providing that the official is to be elected by a vote of the electors of the municipality.
(3) The chief elected official of a specialized municipality is to be elected under subsection (1) or appointed under subsection (2) as specified in the order that forms the specialized municipality.
(4) If a chief elected official is to be elected by a vote of the electors of the municipality, the Local Authorities Election Act applies to the election.
1994 cM‑26.1 s150
Passing bylaw
151(1) A bylaw under section 150 must be passed by December 31 of the year before the general election at which it is to take effect.
(2) If a bylaw is passed in the same year a general election is held, it takes effect at the 2nd general election after the date on which it is passed.
(3) A bylaw passed under section 150 must be advertised.
RSA 2000 cM‑26 s151;2018 c23 s58
Deputy and acting chief elected officials
152(1) A council must appoint one or more councillors as deputy chief elected official so that
(a) only one councillor will hold that office at any one time, and
(b) the office will be filled at all times.
(2) A deputy chief elected official must act as the chief elected official
(a) when the chief elected official is unable to perform the duties of the chief elected official, or
(b) if the office of chief elected official is vacant.
(3) A council may appoint a councillor as an acting chief elected official to act as the chief elected official
(a) if both the chief elected official and the deputy chief elected official are unable to perform the duties of the chief elected official, or
(b) if both the office of chief elected official and the office of deputy chief elected official are vacant.
1994 cM‑26.1 s152
Division 3
Duties, Titles and Oaths of Councillors
General duties of councillors
153 Councillors have the following duties:
(a) to consider the welfare and interests of the municipality as a whole and to bring to council’s attention anything that would promote the welfare or interests of the municipality;
(a.1) to promote an integrated and strategic approach to intermunicipal land use planning and service delivery with neighbouring municipalities;
(b) to participate generally in developing and evaluating the policies and programs of the municipality;
(c) to participate in council meetings and council committee meetings and meetings of other bodies to which they are appointed by the council;
(d) to obtain information about the operation or administration of the municipality from the chief administrative officer or a person designated by the chief administrative officer;
(e) to keep in confidence matters discussed in private at a council or council committee meeting until discussed at a meeting held in public;
(e.1) to adhere to the code of conduct established by the council under section 146.1(1);
(f) to perform any other duty or function imposed on councillors by this or any other enactment or by the council.
RSA 2000 cM‑26 s153;2015 c8 s17;2016 c24 s15
Duty of chief administrative officer
153.1 Where the chief administrative officer or a person designated by the chief administrative officer provides information referred to in section 153(d) to a councillor, the information must be provided to all other councillors as soon as is practicable.
2015 c8 s18
General duties of chief elected official
154(1) A chief elected official, in addition to performing the duties of a councillor, must
(a) preside when in attendance at a council meeting unless a bylaw provides that another councillor or other person is to preside, and
(b) perform any other duty imposed on a chief elected official by this or any other enactment or bylaw.
(2) The chief elected official is a member of all council committees and all bodies to which council has the right to appoint members under this Act, unless the council provides otherwise.
(3) Despite subsection (2), the chief elected official may be a member of a board, commission, subdivision authority or development authority established under Part 17 only if the chief elected official is appointed in the chief elected official’s personal name.
1994 cM-26.1 s154;1995 c24 s21
Titles of chief elected official and other councillors
155 A councillor is to have the title “councillor” and a chief elected official that of “chief elected official” unless the council directs that another title appropriate to the office be used.
1994 cM‑26.1 s155
Taking of oath
156 A councillor, a chief elected official and a deputy and acting chief elected official may not carry out any power, duty or function until that person has taken the official oath prescribed by the Oaths of Office Act.
1994 cM‑26.1 s156
Division 4
Term of Office
Local Authorities Election Act
157 The term of office of councillors is governed by the Local Authorities Election Act.
1994 cM‑26.1 s157
Extension of term
158(1) If the first election of a newly formed municipality, whether formed under this or another enactment, is less than 18 months before the date set by the Local Authorities Election Act for the next general election, the Minister may order that the next general election not take place.
(2) If the Minister makes an order under subsection (1), the terms of the offices are to continue until immediately before the beginning of the organizational meeting following the next general election.
1994 cM‑26.1 s158
Appointed chief elected officials
159(1) A chief elected official who is to be appointed under section 150 must be appointed at each organizational meeting of the council, unless otherwise provided by bylaw.
(2) The term of office of an appointed chief elected official starts immediately on appointment and ends on the appointment of the next chief elected official.
(3) The term of office of an appointed chief elected official may not extend beyond the term of office of that person as councillor.
1994 cM‑26.1 s159
Division 5
Vacancies and Quorum
Positions unfilled at general election
160(1) If at a general election persons are not elected to fill all the offices on council, the Minister may
(a) fill the vacancies by appointing persons as councillors,
(b) if there is no quorum, order that the councillors who have been elected constitute a quorum,
(c) if there is no quorum, order that the remaining councillors constitute a quorum and appoint an official administrator for the purposes of supervision under section 575, or
(d) appoint an official administrator who has all the powers and duties of the council.
(2) Persons appointed under subsection (1)(a) hold office until the vacancies are filled by a by‑election.
(3) If council is unable to or does not within a reasonable time hold a by‑election to fill a vacancy referred to in subsection (1), the Minister may by order direct that the chief administrative officer conduct a by‑election to fill the vacancy.
1994 cM‑26.1 s160
Resignation
161(1) The resignation of a councillor must be in writing and given to the chief administrative officer.
(2) A chief elected official appointed by council who resigns the office of chief elected official remains on the council as a councillor.
(3) The resignation is effective on the date it is received by the chief administrative officer even if a later date is set out in the resignation.
(4) The chief administrative officer must report the resignation at the first council meeting after receiving the resignation.
1994 cM‑26.1 s161
Vacancy in position of councillor
162 A council must hold a by‑election to fill a vacancy on council unless
(a) the vacancy occurs in the 6 months before a general election, or
(b) the council consists of 6 or more councillors and the vacancy occurs
(i) in the 18 months before a general election and there is only one vacancy, or
(ii) in the 12 months before a general election and the number of councillors remaining is at least one more than the majority of the number of councillors comprising the council under section 143.
1994 cM‑26.1 s162
Chief elected official (elected) vacancy
163 If the chief elected official is elected by a vote of the electors of the whole municipality and the office becomes vacant, the vacancy must be filled
(a) if on the date the vacancy occurs there are 12 months or more before a general election, by a by‑election, or
(b) if on the date the vacancy occurs there are less than 12 months before a general election, either by a by‑election or by council appointing at the next council meeting one or more councillors as chief elected official so that
(i) only one councillor holds that office at any one time, and
(ii) the office is filled all the time.
1994 cM‑26.1 s163
Chief elected official (appointed) vacancy
164 If, under section 150, the chief elected official is appointed by council from among the councillors and the office becomes vacant, council must at the next council meeting appoint one or more councillors as chief elected official so that
(a) only one councillor holds that office at any one time, and
(b) the office is filled all the time.
1994 cM‑26.1 s164
Election day
165 Unless a council sets an earlier date, election day for a by‑election under section 162 or 163 is 120 days after the vacancy occurs.
RSA 2000 cM-26 s165;2019 c22 s10(4)
Minister orders by-election
166 If a vacancy must be filled by by‑election under section 162 or 163 and a by‑election is not held within 120 days after the vacancy occurs, the Minister may by order
(a) set another date for the by‑election;
(b) extend the time for filling that vacancy to the next general election;
(c) reduce the quorum for council;
(d) direct the chief administrative officer to conduct the by‑election;
(e) take any other action the Minister considers necessary.
RSA 2000 cM-26 s166;2019 c22 s10(4)
Quorum
167(1) Except as provided in this or another enactment, the quorum of a council is
(a) the majority of all the councillors that comprise the council under section 143, or
(b) if there is a vacancy on the council and the council is not required to hold a by‑election under section 162 or 163, the majority of the remaining councillors that comprise the council under section 143.
(2) For the purposes of quorum, a councillor is deemed to be absent for a vote if, under this or any other enactment,
(a) the councillor is required to abstain from the vote, or
(b) the councillor is permitted to abstain from the vote and does abstain.
1994 cM‑26.1 s167
No quorum
168(1) The Minister may make an order described in subsection (2) in the following situations:
(a) vacancies on council through resignations or disqualifications have reduced the number of councillors to less than a quorum;
(b) the number of councillors able to attend a council meeting is less than a quorum;
(c) councillors are required to abstain from voting on a matter or are permitted to abstain from voting on a matter and have decided to abstain and the number of remaining councillors able to vote is less than a quorum.
(2) If subsection (1) applies, the Minister may
(a) order that the remaining councillors constitute a quorum,
(b) order that the remaining councillors constitute a quorum and appoint an official administrator for the purposes of supervision under section 575, or
(c) appoint an official administrator who has all the powers and duties of the council.
(3) In a situation described in subsection (1)(c), the Minister may, as an alternative to the options in subsection (2),
(a) order that all councillors may vote on the matter if otherwise eligible, or
(b) direct the chief administrative officer to conduct a vote of the electors on the matter with directions respecting the date of the vote of the electors, the question to be voted on by the electors and procedural matters.
(4) The council must comply with the result of the vote of the electors held under subsection (3)(b).
(5) A councillor is not disqualified for having voted on a matter
(a) in accordance with the Minister’s order under subsection (3)(a), or
(b) for the purpose of complying with the results of a vote conducted under subsection (3)(b).
1994 cM‑26.1 s168
Division 6
Pecuniary Interest of Councillors
Definitions
169 In this Division,
(a) “corporation”, “director”, “distributing corporation”, “officer”, “shareholder”, “voting rights” and “voting shares” have the meanings given to them in the Business Corporations Act;
(b) “councillor’s family” means the councillor’s spouse or adult interdependent partner, the councillor’s children, the parents of the councillor and the parents of the councillor’s spouse or adult interdependent partner;
(c) “spouse” means the spouse of a married person but does not include a spouse who is living separate and apart from the person if the person and spouse have separated pursuant to a written separation agreement or if their support obligations and family property have been dealt with by a court order.
RSA 2000 cM‑26 s169;2002 cA‑4.5 s60;2014 c8 s17
Pecuniary interest
170(1) Subject to subsection (3), a councillor has a pecuniary interest in a matter if
(a) the matter could monetarily affect the councillor or an employer of the councillor, or
(b) the councillor knows or should know that the matter could monetarily affect the councillor’s family.
(2) For the purposes of subsection (1), a person is monetarily affected by a matter if the matter monetarily affects
(a) the person directly,
(b) a corporation, other than a distributing corporation, in which the person is a shareholder, director or officer,
(c) a distributing corporation in which the person beneficially owns voting shares carrying at least 10% of the voting rights attached to the voting shares of the corporation or of which the person is a director or officer, or
(d) a partnership or firm of which the person is a member.
(3) A councillor does not have a pecuniary interest by reason only of any interest
(a) that the councillor, an employer of the councillor or a member of the councillor’s family may have as an elector, taxpayer or utility customer of the municipality,
(b) that the councillor or a member of the councillor’s family may have by reason of being appointed by the council as a director of a company incorporated for the purpose of carrying on business for and on behalf of the municipality or by reason of being appointed as the representative of the council on another body,
(c) that the councillor or member of the councillor’s family may have with respect to any allowance, honorarium, remuneration or benefit to which the councillor or member of the councillor’s family may be entitled by being appointed by the council to a position described in clause (b),
(d) that the councillor may have with respect to any allowance, honorarium, remuneration or benefit to which the councillor may be entitled by being a councillor,
(e) that the councillor or a member of the councillor’s family may have by being employed by the Government of Canada, the Government of Alberta or a federal or provincial Crown corporation or agency, except with respect to a matter directly affecting the department, corporation or agency of which the councillor or family member is an employee,
(f) that a member of the councillor’s family may have by having an employer, other than the municipality, that is monetarily affected by a decision of the municipality,
(g) that the councillor or a member of the councillor’s family may have by being a member or director of a non‑profit organization as defined in section 241(f) or a service club,
(h) that the councillor or member of the councillor’s family may have
(i) by being appointed as the volunteer chief or other volunteer officer of a fire or ambulance service or emergency measures organization or other volunteer organization or service, or
(ii) by reason of remuneration received as a volunteer member of any of those voluntary organizations or services,
(i) of the councillor, an employer of the councillor or a member of the councillor’s family that is held in common with the majority of electors of the municipality or, if the matter affects only part of the municipality, with the majority of electors in that part,
(j) that is so remote or insignificant that it cannot reasonably be regarded as likely to influence the councillor, or
(k) that a councillor may have by discussing or voting on a bylaw that applies to businesses or business activities when the councillor, an employer of the councillor or a member of the councillor’s family has an interest in a business, unless the only business affected by the bylaw is the business of the councillor, employer of the councillor or the councillor’s family.
(4) Subsection (3)(g) and (h) do not apply to a councillor who is an employee of an organization, club or service referred to in those clauses.
1994 cM‑26.1 s170;1995 c24 s22;1996 c30 s9
Bylaw requiring statement of disclosure
171 A council may by bylaw
(a) require that each councillor file with a designated officer a statement of the name or names of
(i) the councillor’s family,
(ii) the employers of the councillor,
(iii) each corporation, other than a distributing corporation, in which the councillor is a shareholder, director or officer,
(iv) each distributing corporation in which the councillor beneficially owns voting shares carrying at least 10% of the voting rights attached to the voting shares of the corporation or of which the councillor is a director or officer, and
(v) each partnership or firm of which the councillor is a member,
and
(b) require the designated officer to compile a list of all the names reported on the statements filed with the officer and give a copy of the list to the employees of the municipality indicated in the bylaw.
1994 cM‑26.1 s171;1996 c30 s10
Disclosure of pecuniary interest
172(1) When a councillor has a pecuniary interest in a matter before the council, a council committee or any other body to which the councillor is appointed as a representative of the council, the councillor must, if present,
(a) disclose the general nature of the pecuniary interest prior to any discussion of the matter,
(b) abstain from voting on any question relating to the matter,
(c) subject to subsection (3), abstain from any discussion of the matter, and
(d) subject to subsections (2) and (3), leave the room in which the meeting is being held until discussion and voting on the matter are concluded.
(2) If the matter with respect to which the councillor has a pecuniary interest is the payment of an account for which funds have previously been committed, it is not necessary for the councillor to leave the room.
(3) If the matter with respect to which the councillor has a pecuniary interest is a question on which, under this Act or another enactment, the councillor as a taxpayer, an elector or an owner has a right to be heard by the council,
(a) it is not necessary for the councillor to leave the room, and
(b) the councillor may exercise a right to be heard in the same manner as a person who is not a councillor.
(4) If a councillor is temporarily absent from a meeting when a matter in which the councillor has a pecuniary interest arises, the councillor must immediately on returning to the meeting, or as soon as the councillor becomes aware that the matter has been considered, disclose the general nature of the councillor’s interest in the matter.
(5) The abstention of a councillor under subsection (1) and the disclosure of a councillor’s interest under subsection (1) or (4) must be recorded in the minutes of the meeting.
(6) If a councillor has disclosed a pecuniary interest at a council committee meeting and council considers a report of the committee in respect of which the councillor disclosed a pecuniary interest, the councillor must disclose the pecuniary interest at the council meeting and subsection (1) applies to the councillor.
1994 cM‑26.1 s172
Effect of pecuniary interest on agreements
173 No agreement with a municipality under which a councillor of the municipality has a pecuniary interest is binding on the municipality unless
(a) the agreement is for work in an emergency,
(b) the agreement is
(i) for the sale of goods, or
(ii) for the provision of services to the municipality or to persons contracting with the municipality
at competitive prices by a dealer in those goods or services that is incidental to or in the ordinary course of the business,
(c) the proposed agreement is approved by council before the agreement is signed by the municipality, or
(d) the agreement was entered into before the term of the councillor started.
1994 cM‑26.1 s173;1996 c30 s11
Division 7
Disqualification of Councillors
Reasons for disqualification
174(1) A councillor is disqualified from council if
(a) when the councillor was nominated, the councillor was not eligible for nomination as a candidate under the Local Authorities Election Act;
(b) the councillor ceases to be eligible for nomination as a candidate under the Local Authorities Election Act;
(b.1) the councillor
(i) fails to file a disclosure statement as required under section 147.4 of the Local Authorities Election Act before the end of the time period referred to in section 147.7 of the Local Authorities Election Act, and
(ii) has not been relieved from the obligation to file a disclosure statement by a court order under section 147.8 of the Local Authorities Election Act;
(c) the councillor becomes a judge of a court or a member of the Senate or House of Commons of Canada or of the Legislative Assembly of Alberta;
(d) the councillor is absent from all regular council meetings held during any period of 8 consecutive weeks, starting with the date that the first meeting is missed, unless subsection (2) applies;
(e) the councillor is convicted
(i) of an offence punishable by imprisonment for 5 or more years, or
(ii) of an offence under section 123, 124 or 125 of the Criminal Code (Canada);
(f) the councillor does not vote on a matter at a council meeting at which the councillor is present, unless the councillor is required or is permitted to abstain from voting under this or any other enactment;
(g) the councillor contravenes section 172;
(h) the councillor has a pecuniary interest in an agreement that is not binding on the municipality under section 173;
(i) the councillor uses information obtained through being on council to gain a pecuniary benefit in respect of any matter;
(j) the councillor becomes an employee of the municipality;
(k) the councillor is liable to the municipality under section 249.
(2) A councillor is not disqualified by being absent from regular council meetings under subsection (1)(d) if
(a) the absence is authorized by a resolution of council passed at any time
(i) before the end of the last regular meeting of the council in the 8‑week period, or
(ii) if there is no other regular meeting of the council during the 8‑week period, before the end of the next regular meeting of the council,
or
(b) the absence is in accordance with a bylaw under section 144.1.
(3) For the purposes of this section, a councillor is not considered to be absent from a council meeting if the councillor is absent on council business at the direction of council.
(4) A councillor who is disqualified under this section is eligible to be elected at the next general election in the municipality if the person is eligible for nomination under the Local Authorities Election Act.
RSA 2000 cM‑26
s174;2009 c10 s3.1;2010 c9 s2;
2017 c13 s1(15);2018 c23 s58
Division 8
Enforcement of Disqualification
Resignation on disqualification
175(1) A councillor that is disqualified must resign immediately.
(2) If a councillor does not resign immediately,
(a) the council may apply to a judge of the Court of Queen’s Bench for
(i) an order determining whether the person was never qualified to be or has ceased to be qualified to remain a councillor, or
(ii) an order declaring the person to be disqualified from council,
or
(b) an elector who
(i) files an affidavit showing reasonable grounds for believing that a person never was or has ceased to be qualified as a councillor, and
(ii) pays into court the sum of $500 as security for costs,
may apply to a judge of the Court of Queen’s Bench for an order declaring the person to be disqualified from council.
(3) An application under this section may only be made within 3 years from the date the disqualification is alleged to have occurred.
(4) An application under this section may be started or continued whether or not an election has been held between the time the disqualification is alleged to have occurred and the time the application is or was commenced and whether or not the person in respect of whom the application is being brought
(a) resigns before or after the election,
(b) was re‑elected in the election,
(c) was not re‑elected or did not run in the election, or
(d) has completed a term of office.
RSA 2000 cM‑26 s175;2009 c53 s119
Decision on disqualification application
176(1) After hearing an application under this Division and any evidence, either oral or by affidavit, that is required, the judge may
(a) declare the person to be disqualified and a position on council to be vacant,
(b) declare the person able to remain a councillor, or
(c) dismiss the application.
(2) If a judge declares a person disqualified because information obtained through being on council was used to gain a pecuniary benefit, the judge may order the person to pay to the municipality a sum of damages determined by the Court.
1994 cM‑26.1 s176
Inadvertence or genuine error
177 A judge who hears an application under this Division and finds that the person is disqualified under section 174(1)(f), (h) or (i) may still dismiss the application if the judge is of the opinion that the disqualification arose inadvertently or by reason of a genuine error in judgment.
1994 cM‑26.1 s177
Appeal
178(1) The decision of a judge under this Division may be appealed to the Court of Appeal.
(2) A person who is declared disqualified under this Division and appeals that declaration remains disqualified until the appeal is finally determined.
(3) If, on the final determination of the appeal, the disqualification is set aside,
(a) the Court must reinstate the person as a councillor for any unexpired portion of the term of office for which the person was elected and require any person who has been elected to fill the balance of that term to vacate the office, and
(b) the Court may order that any money paid to the municipality under section 176(2) be repaid.
(4) If, on the final disposition of the appeal, the disqualification is set aside but the term of office for which the person was elected has expired, the person must not be reinstated but is eligible to be elected at the next election in the municipality if otherwise qualified.
1994 cM‑26.1 s178
Reimbursement of costs and expenses
179 The council may reimburse the person in respect of whom an application under this Division was made for any costs and expenses that the council considers reasonable, other than costs that have already been awarded to the person by the judge, if
(a) the application is dismissed, or
(b) an order is issued declaring the person able to remain a councillor.
1994 cM‑26.1 s179
Division 9
Council Proceedings
Requirements for Valid Action
Methods in which council may act
180(1) A council may act only by resolution or bylaw.
(2) Where a council or municipality is required or authorized under this or any other enactment or bylaw to do something by bylaw, it may only be done by bylaw.
(3) Where a council is required or authorized under this or any other enactment or bylaw to do something by resolution or to do something without specifying that it be done by bylaw or resolution, it may be done by bylaw or resolution.
1994 cM‑26.1 s180
Requirements for valid bylaw or resolution
181(1) A bylaw or resolution of council is not valid unless passed at a council meeting held in public at which there is a quorum present.
(2) A resolution of a council committee is not valid unless passed at a meeting of that committee held in public at which there is a quorum present.
1994 cM‑26.1 s181
Voting
Restriction to one vote per person
182 A councillor has one vote each time a vote is held at a council meeting at which the councillor is present.
1994 cM‑26.1 s182
Requirement to vote and abstentions
183(1) A councillor attending a council meeting must vote on a matter put to a vote at the meeting unless the councillor is required or permitted to abstain from voting under this or any other enactment.
(2) The council must ensure that each abstention and the reasons for the abstention are recorded in the minutes of the meeting.
1994 cM‑26.1 s183
Abstention from voting on matter discussed at public hearing
184 When a public hearing on a proposed bylaw or resolution is held, a councillor
(a) must abstain from voting on the bylaw or resolution if the councillor was absent from all of the public hearing, and
(b) may abstain from voting on the bylaw or resolution if the councillor was only absent from a part of the public hearing.
1994 cM‑26.1 s184
Recording of votes
185(1) Before a vote is taken by council, a councillor may request that the vote be recorded.
(2) When a vote is recorded, the minutes must show the names of the councillors present and whether each councillor voted for or against the proposal or abstained.
1994 cM‑26.1 s185
Secret ballot
185.1(1) Despite sections 185 and 197, at a meeting at which a council
(a) establishes a council committee or other body under section 145, or
(b) appoints a chief elected official under section 150,
a secret ballot must be held if requested by any councillor present at the meeting.
(2) A vote by secret ballot under subsection (1) must be confirmed by a resolution of council.
1998 c24 s8
Tied vote
186 If there is an equal number of votes for and against a resolution or bylaw, the resolution or bylaw is defeated.
1994 cM‑26.1 s186
Passing a Bylaw
Bylaw readings
187(1) Every proposed bylaw must have 3 distinct and separate readings.
(2) Each councillor present at the meeting at which first reading is to take place must be given or have had the opportunity to review the full text of the proposed bylaw before the bylaw receives first reading.
(3) Each councillor present at the meeting at which third reading is to take place must, before the proposed bylaw receives third reading, be given or have had the opportunity to review the full text of the proposed bylaw and of any amendments that were passed after first reading.
(4) A proposed bylaw must not have more than 2 readings at a council meeting unless the councillors present unanimously agree to consider third reading.
(5) Only the title or identifying number has to be read at each reading of the bylaw.
1994 cM‑26.1 s187
Rescission of previous bylaw readings
188 The previous readings of a proposed bylaw are rescinded if the proposed bylaw
(a) does not receive third reading within 2 years after first reading, or
(b) is defeated on second or third reading.
1994 cM‑26.1 s188
Passing of bylaw
189 A bylaw is passed when it receives third reading and it is signed in accordance with section 213.
1994 cM‑26.1 s189
Coming into force
190(1) A bylaw comes into force at the beginning of the day that it is passed unless otherwise provided in this or any other enactment or in the bylaw.
(2) If this or any other enactment requires a bylaw to be approved, the bylaw does not come into force until the approval is given.
(3) No bylaw may come into force on a day before it is passed unless the enactment authorizing the passing of the bylaw specifically allows for the bylaw to come into force on a day before it is passed.
1994 cM‑26.1 s190
Amendment and repeal
191(1) The power to pass a bylaw under this or any other enactment includes a power to amend or repeal the bylaw.
(2) The amendment or repeal must be made in the same way as the original bylaw and is subject to the same consents or conditions or advertising requirements that apply to the passing of the original bylaw, unless this or any other enactment provides otherwise.
(3) Subsection (2) does not apply to a revision or repeal under section 63.
RSA 2000 cM‑26 s191;2017 c13 s1(16)
Meetings
Organizational meetings
192(1) Except in a summer village, a council must hold an organizational meeting annually not later than 2 weeks after the 3rd Monday in October.
(2) The council of a summer village must hold an organizational meeting annually not later than August 31.
1994 cM‑26.1 s192
Regular council meetings
193(1) A council may decide at a council meeting at which all the councillors are present to hold regularly scheduled council meetings on specified dates, times and places.
(2) Notice of regularly scheduled meetings need not be given.
(3) If council changes the date, time or place of a regularly scheduled meeting, the municipality must give at least 24 hours’ notice of the change
(a) to any councillors not present at the meeting at which the change was made, and
(b) to the public.
1994 cM‑26.1 s193
Special council meetings
194(1) The chief elected official
(a) may call a special council meeting whenever the official considers it appropriate to do so, and
(b) must call a special council meeting if the official receives a written request for the meeting, stating its purpose, from a majority of the councillors.
(2) A special council meeting called under subsection (1)(b) must be held within 14 days after the date that the chief elected official receives the request or any shorter period provided for by bylaw.
(3) The chief elected official calls a special council meeting by giving at least 24 hours’ notice in writing to each councillor and the public stating the purpose of the meeting and the date, time and place at which it is to be held.
(4) A special council meeting may be held with less than 24 hours’ notice to all councillors and without notice to the public if at least 2/3 of the whole council agrees to this in writing before the beginning of the meeting.
(5) No matter other than that stated in the notice calling the special council meeting may be transacted at the meeting unless the whole council is present at the meeting and the council agrees to deal with the matter in question.
1994 cM‑26.1 s194
Council committee meetings
195 The municipality must give at least 24 hours’ notice of a council committee meeting
(a) to the members of the council committee, and
(b) to the public.
1994 cM‑26.1 s195
Method of giving notice
196(1) Notice of a council or council committee meeting is deemed to have been given to a councillor or member of a council committee if the notice is delivered to an adult person at the councillor’s or member’s home or place of business.
(2) Notice of a council or council committee meeting to the public is sufficient if the notice is given in a manner specified by council.
1994 cM‑26.1 s196
Public presence at meetings
197(1) Councils and council committees must conduct their meetings in public unless subsection (2) or (2.1) applies.
(2) Councils and council committees may close all or part of their meetings to the public if a matter to be discussed is within one of the exceptions to disclosure in Division 2 of Part 1 of the Freedom of Information and Protection of Privacy Act.
(2.01) Repealed 2019 c22 s10(5).
(2.1) A municipal planning commission, subdivision authority, development authority or subdivision and development appeal board established under Part 17 may deliberate and make its decisions in meetings closed to the public.
(3) When a meeting is closed to the public, no resolution or bylaw may be passed at the meeting, except a resolution to revert to a meeting of a council or council committee held in public.
(4) Before closing all or any part of a meeting to the public, a council or council committee must by resolution approve
(a) the part of the meeting that is to be closed, and
(b) the basis on which, under an exception to disclosure in Division 2 of Part 1 of the Freedom of Information and Protection of Privacy Act, the part of the meeting is to be closed.
(5) After the closed meeting discussions are completed, any members of the public who are present outside the meeting room must be notified that the rest of the meeting is now open to the public, and a reasonable amount of time must be given for those members of the public to return to the meeting before it continues.
(6) Where a council or council committee closes all or part of a meeting to the public, the council or council committee may allow one or more other persons to attend, as it considers appropriate.
(7) Repealed 2019 c22 s10(5).
RSA 2000 cM‑26 s197;2015 c8 s19;2019 c22 s10(5)
Right of public to be present
198 Everyone has a right to be present at council meetings and council committee meetings conducted in public unless the person chairing the meeting expels a person for improper conduct.
1994 cM‑26.1 s198
Meeting through electronic communications
199(1) A council meeting or council committee meeting may be conducted by means of electronic or other communication facilities if
(a) notice is given to the public of the meeting, including the way in which it is to be conducted,
(b) the facilities enable the public to watch or listen to the meeting at a place specified in that notice and a designated officer is in attendance at that place, and
(c) the facilities enable all the meeting’s participants to watch or hear each other.
(2) Councillors participating in a meeting held by means of a communication facility are deemed to be present at the meeting.
1994 cM‑26.1 s199
Power to require taking of oath
200 A council or council committee may require a person appearing before it or making any claim or submission to it to do so under oath.
1994 cM‑26.1 s200
Part 6
Municipal Organization
and Administration
Council’s principal role in municipal organization
201(1) A council is responsible for
(a) developing and evaluating the policies and programs of the municipality;
(b) repealed 2015 c8 s20;
(c) carrying out the powers, duties and functions expressly given to it under this or any other enactment.
(2) A council must not exercise a power or function or perform a duty that is by this or another enactment or bylaw specifically assigned to the chief administrative officer or a designated officer.
RSA 2000 cM‑26 s201;2015 c8 s20
Orientation training
201.1(1) A municipality must, in accordance with the regulations, offer orientation training to each councillor, to be held within 90 days after the councillor takes the oath of office.
(2) The following topics must be addressed in orientation training required under subsection (1):
(a) role of municipalities in Alberta;
(b) municipal organization and functions;
(c) key municipal plans, policies and projects;
(d) roles and responsibilities of council and councillors;
(e) the municipality’s code of conduct;
(f) roles and responsibilities of the chief administrative officer and staff;
(g) budgeting and financial administration;
(h) public participation;
(i) any other topic prescribed by the regulations.
(3) The Minister may make regulations respecting orientation training, including, without limitation, regulations
(a) respecting the delivery of orientation training;
(b) prescribing topics to be addressed in orientation training.
2016 c24 s16
Exercise of certain powers and duties
202(1) Where
(a) this or any other enactment or bylaw requires or authorizes a municipality to do something, but does not specify who in the municipality may do it, or
(b) the municipality wishes to exercise its natural person powers,
the thing may be done or the natural person powers may be exercised by council or by the chief administrative officer, unless council specifies otherwise.
(2) Only a council may pass bylaws.
1994 cM‑26.1 s202
Delegation by council
203(1) A council may by bylaw delegate any of its powers, duties or functions under this or any other enactment or a bylaw to a council committee or any person unless an enactment or bylaw provides otherwise.
(2) A council may not delegate
(a) its power or duty to pass bylaws,
(b) its power to make, suspend or revoke the appointment of a person to the position of chief administrative officer,
(c) its power to adopt budgets under Part 8,
(d) its power with respect to taxes under section 347, and
(e) a duty to decide appeals imposed on it by this or another enactment or bylaw, whether generally or on a case by case basis, unless the delegation is to a council committee and authorized by bylaw.
(3) The council when delegating a matter to a council committee, the chief administrative officer or a designated officer may authorize the committee or officer to further delegate the matter.
RSA 2000 cM-26 s203;2019 c22 s10(6)
Municipal office
204 A council must name a place as its municipal office.
1994 cM‑26.1 s204
Establishment of chief administrative officer
205(1) Every council must establish by bylaw a position of chief administrative officer.
(2) Every council must appoint one or more persons to carry out the powers, duties and functions of the position of chief administrative officer.
(3) If more than one person is appointed, the council must by bylaw determine how the powers, duties and functions of the position of chief administrative officer are to be carried out.
(4) Council may give the position of chief administrative officer any title the council considers appropriate.
(5) Council must ensure that the chief administrative officer appropriately performs the duties and functions and exercises the powers assigned to the chief administrative officer by this or any other enactment or by council.
RSA 2000 cM‑26 s205;2015 c8 s21
Performance evaluation
205.1 A council must provide the chief administrative officer with an annual written performance evaluation of the results the chief administrative officer has achieved with respect to fulfilling the chief administrative officer’s responsibilities under section 207.
1998 c24 s9
Appointment, suspension and revocation
206(1) The appointment of a person to the position of chief administrative officer may be made, suspended or revoked only if the majority of the whole council vote to do so.
(2) The appointment of a person to the position of chief administrative officer may not be revoked or suspended unless the council notifies the officer, in accordance with subsection (3), that it is proposing to revoke or suspend the appointment and provides the officer with its reasons.
(3) The notification and reasons must be in writing and be served personally on the officer or sent by regular mail to the last known address of the officer.
(4) If requested by the officer, council must give the officer or the officer’s representative a reasonable opportunity to be heard before council.
(5) A chief administrative officer whose appointment is revoked without cause is, subject to any written agreement between council and the officer, entitled to reasonable notice or to compensation instead of reasonable notice.
(6) A chief administrative officer whose appointment is revoked with cause is, subject to any written agreement between council and the officer, not entitled to reasonable notice or to compensation instead of reasonable notice.
1994 cM‑26.1 s206;1995 c24 s24
Chief administrative officer’s responsibilities
207 The chief administrative officer
(a) is the administrative head of the municipality;
(b) ensures that the policies and programs of the municipality are implemented;
(c) advises and informs the council on the operation and affairs of the municipality;
(d) performs the duties and functions and exercises the powers assigned to a chief administrative officer by this and other enactments or assigned by council.
1994 cM‑26.1 s207
Performance of major administrative duties
208(1) The chief administrative officer must ensure that
(a) minutes of each council meeting
(i) are recorded in the English language,
(ii) include the names of the councillors present at the council meeting,
(iii) are given to council for adoption at a subsequent council meeting, and
(iv) are recorded in the manner and to the extent required under section 230(6) when a public hearing is held;
(b) all bylaws, minutes of council meetings and other records and documents of the municipality are kept safe;
(c) the Minister is sent a list of all the councillors and any other information the Minister requires within 5 days after the term of the councillors begins;
(d) the council is advised in writing of its legislative responsibilities under this Act.
(2) Subsection (1) applies to the chief administrative officer in respect of council committees that are carrying out the powers, duties and functions delegated to them by the council.
RSA 2000 cM‑26 s208;2015 c8 s22;2019 c22 s10(7)
Delegation by chief administrative officer
209 A chief administrative officer may delegate any of the chief administrative officer’s powers, duties or functions under this Act, including the chief administrative officer’s duties referred to in section 208(1), or under any other enactment or bylaw to a designated officer or an employee of the municipality.
RSA 2000 cM‑26 s209;2015 c8 s23
Designated officers
210(1) A council may by bylaw establish one or more positions to carry out the powers, duties and functions of a designated officer under this or any other enactment or bylaw.
(2) Council may give a position established under subsection (1) any title the council considers appropriate.
(3) The bylaw must include which of the powers, duties and functions referred to in subsection (1) are to be exercised by each position.
(4) Unless otherwise provided by bylaw, all designated officers are subject to the supervision of and accountable to the chief administrative officer.
(5) A chief administrative officer may exercise all of the powers, duties and functions of a designated officer under this or any other enactment or bylaw if
(a) no position of designated officer has been established by council,
(b) the position of designated officer is vacant, or
(c) this or any other enactment or bylaw refers to a designated officer and the power, duty, function or other thing relating to the designated officer has not been assigned to any designated officer by council.
1994 cM‑26.1 s210
Revocation
211(1) A municipality may revoke with or without cause the appointment of a person to the position of a designated officer.
(2) A designated officer whose appointment is revoked without cause is, subject to any written agreement between the municipality and the officer, entitled to reasonable notice or to compensation instead of reasonable notice.
(3) A designated officer whose appointment is revoked with cause is, subject to any written agreement between the municipality and the officer, not entitled to reasonable notice or to compensation instead of reasonable notice.
1994 cM‑26.1 s211;1995 c24 s25
Delegation by designated officer
212 A designated officer may delegate any of the officer’s powers, duties or functions under this or any other enactment or bylaw to an employee of the municipality.
1994 cM‑26.1 s212
Fidelity bond
212.1(1) Starting with the 1998 financial year, the council of each municipality must annually obtain a fidelity bond, or equivalent insurance, in an amount the council considers appropriate.
(2) The fidelity bond or equivalent insurance must cover
(a) the chief administrative officer of the municipality,
(b) the designated officers of the municipality, and
(c) other employees of the municipality
while carrying out duties relating to any money or security belonging to or held by the municipality.
1997 c19 s3
Signing or authorization of municipal documents
213(1) Minutes of council meetings must be signed by
(a) the person presiding at the meeting, and
(b) a designated officer.
(2) When council has delegated a power, duty or function to a council committee, the minutes of a council committee meeting that deal with the power, duty or function must be signed by
(a) the person presiding at the meeting, and
(b) a designated officer.
(3) Bylaws must be signed by
(a) the chief elected official, and
(b) a designated officer.
(4) Agreements and cheques and other negotiable instruments must be signed or authorized
(a) by the chief elected official or by another person authorized by council to sign them, and
(b) by a designated officer,
or by a designated officer acting alone if so authorized by council.
(5) A signature may be printed, lithographed or otherwise reproduced if so authorized by council.
1994 cM‑26.1 s213
Destruction of records
214(1) A council may authorize the destruction of the original bylaws and minutes of council meetings if the originals have been recorded on microfiche or on another system that will enable copies of the originals to be made.
(2) A council may pass a bylaw respecting the destruction of other records and documents of the municipality.
(3) A bylaw under subsection (2) must provide that if an individual’s personal information will be used by the municipality to make a decision that directly affects the individual, the municipality must retain the personal information for at least one year after using it so that the individual has a reasonable opportunity to obtain access to it.
1994 cM‑26.1 s214
Prohibition of certain agreements with employees
215(1) An agreement made on or after January 1, 1995 between a municipality and an employee of a municipality in which the municipality is to provide a service or commodity to the employee is void.
(2) This section does not apply to an agreement
(a) in which the municipality provides a service or commodity that the municipality supplies to the public generally, or
(b) respecting the employee’s employment.
1994 cM‑26.1 s215
Part 7
Public Participation
216 Repealed 1994 cM‑26.1 s738.
Public participation policy
216.1(1) Every council of a municipality must establish a public participation policy for the municipality.
(2) A council may amend its public participation policy from time to time.
(3) The Minister may make regulations
(a) respecting the contents of public participation policies;
(b) respecting the considerations to be taken into account by a council in establishing its public participation policy;
(c) setting a date by which every municipality must have its first public participation policy in place;
(d) respecting requirements for a council to review its public participation policy periodically and consider whether any amendments should be made;
(e) respecting requirements to make publicly available a public participation policy and any amendments made to it.
(4) Nothing in a public participation policy established under this section affects any right or obligation that a municipal authority or any person has under any other provision of this Act.
(5) No resolution or bylaw of a council may be challenged on the ground that it was made without complying with a public participation policy established by a resolution of the council.
2015 c8 s24
What information must a municipality provide
217(1), (2) Repealed 1994 cM‑26.1 s738.
(3) Despite Division 2 of Part 1 of the Freedom of Information and Protection of Privacy Act, the chief administrative officer must provide information on the salaries of councillors, the chief administrative officer and designated officers of the municipality.
(4), (5) Repealed 1994 cM‑26.1 s738.
1994 cM‑26.1 ss217,738
218 Repealed 1994 cM‑26.1 s738.
Petitions
Rules for petitions
219 Sections 220 to 226 apply to all petitions to a council and the Minister under this Act, any other enactment or bylaw except to the extent that they are modified by this Act or any other enactment or, in respect of petitions to a council, by a bylaw under section 226.1.
RSA 2000 cM‑26 s219;2015 c8 s25
CAO duties
220 When the Minister receives a petition, the Minister must designate a person to carry out the duties of a chief administrative officer with respect to the petition.
1994 cM‑26.1 s220
Petition sufficiency requirements
221 A petition is sufficient if it meets the requirements of sections 222 to 226 or, where those requirements are modified by bylaw under section 226.1, if it meets the requirements as modified.
RSA 2000 cM‑26 s221;2015 c8 s26
Who can petition
222 Unless otherwise provided in this or any other enactment, only electors of a municipality are eligible to be petitioners.
1994 cM‑26.1 s222
Number of petitioners
223(1) A petition must be signed by the required number of petitioners.
(2) If requirements for the minimum number of petitioners are not set out under other provisions of this or any other enactment then, to be sufficient, the petition must be signed,
(a) in the case of a municipality other than a summer village, by electors of the municipality equal in number to at least 10% of the population, and
(b) in the case of a summer village, by a number of the electors of the summer village equal to at least 20% of the number of summer village residences in the summer village.
RSA 2000 cM‑26 s223;2016 c24 s17
Other requirements for a petition
224(1) A petition must consist of one or more pages, each of which must contain an identical statement of the purpose of the petition.
(2) The petition must include, for each petitioner,
(a) the printed surname and printed given names or initials of the petitioner,
(b) the petitioner’s signature,
(c) the street address of the petitioner or the legal description of the land on which the petitioner lives,
(c.1) the petitioner’s telephone number or e‑mail address, if any, 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.
(3.1) The petition must have attached to it the affidavits referred to in subsection (3).
(4) The petition must have attached to it a signed statement of a person stating that
(a) the person is the representative of the petitioners, and
(b) the municipality may direct any inquiries about the petition to the representative.
RSA 2000 cM‑26 s224;2015 c8 s27;2017 c13 s1(17)
Counting petitioners
225(1) A petition must be filed with the chief administrative officer and the chief administrative officer is responsible for determining if the petition is sufficient.
(2) No name may be added to or removed from a petition after it has been filed with the chief administrative officer.
(3) In counting the number of petitioners on a petition there must be excluded the name of a person
(a) whose signature is not witnessed,
(a.1) whose signature is witnessed but for which no affidavit is attached to the petition,
(b) whose signature appears on a page of the petition that does not have the same purpose statement that is contained on all the other pages of the petition,
(c) whose printed name is not included or is incorrect,
(d) whose street address or legal description of land is not included or is incorrect,
(e) if the date when the person signed the petition is not stated,
(f) when a petition is restricted to certain persons,
(i) who is not one of those persons, or
(ii) whose qualification as one of those persons is not, or is incorrectly, described or set out,
or
(g) who signed the petition more than 60 days before the date on which the petition was filed with the chief administrative officer, unless a bylaw under section 226.1(1)(e) provides otherwise.
(4) If 5000 or more petitioners are necessary to make a petition sufficient, a chief administrative officer may use a random statistical sampling method with a 95% confidence level to determine the sufficiency of the petition, instead of counting and checking each petitioner.
RSA 2000 cM‑26 s225;2015 c8 s28;2017 c13 s1(18)
Report on sufficiency of petition
226(1) Within 45 days after the date on which a petition is filed, the chief administrative officer must make a declaration to the council or the Minister on whether the petition is sufficient or insufficient.
(2) Repealed 1995 c24 s26.
(3) If a petition is not sufficient, the council or the Minister is not required to take any notice of it.
RSA 2000 cM‑26 s226;2015 c8 s29
Bylaws modifying petition requirements
226.1(1) Despite sections 219 to 226 and 233(2), a council of a municipality may by bylaw do any or all of the following:
(a) reduce the percentage required under section 223(2)(a) or (b), whichever is applicable, for petitions to the council;
(b) allow petitioners to remove their names from petitions to the council by filing a statutory declaration with the chief administrative officer no later than 14 days after the petition is filed with the chief administrative officer;
(c) provide for petitions to the council to be signed electronically and modify the requirements in sections 224(2) and (3) and 225(3) to the extent the council considers necessary or appropriate for that purpose;
(d) provide for petitions to the council to be filed with the chief administrative officer electronically;
(e) extend the time provided in section 233(2) for filing petitions to the council with the chief administrative officer.
(2) A bylaw made or proposed to be made under subsection (1)(a) cannot be the subject of a petition.
(3) A bylaw made under this section must not take effect earlier than 90 days after it is passed.
2015 c8 s30
Protection of personal information in petitions
226.2(1) Despite any provision of this Act, the Freedom of Information and Protection of Privacy Act or any other enactment, personal information contained in a petition
(a) must not be disclosed to anyone except the chief administrative officer and the chief administrative officer’s delegates, if any, and
(b) must not be used for any purpose other than validating the petition.
(2) Minimal disclosure that occurs inadvertently in the course of collecting signatures to the petition is not a breach of subsection (1).
(3) Every page of a petition must contain a statement that the personal information contained in the petition
(a) will not be disclosed to anyone except the chief administrative officer and the chief administrative officer’s delegates, if any, and
(b) will not be used for any purpose other than validating the petition.
2015 c8 s30
Meetings with the Public
Advertising
227 If council calls a meeting with the public, notice of it must be advertised and everyone is entitled to attend it.
1994 cM‑26.1 s227
Improper conduct
228 The person chairing a meeting with the public may expel a person from the meeting for improper conduct.
1994 cM‑26.1 s228
Petition for meeting
229 If a council receives a sufficient petition requesting that council call a meeting with the public, the council must call a meeting with the public to discuss the matters stated in the petition and the meeting must be held no later than 30 days after the chief administrative officer declares the petition to be sufficient.
1994 cM‑26.1 s229;1995 c24 s27
Public Hearings
When to hold public hearing
230(1) When this or another enactment requires council to hold a public hearing on a proposed bylaw or resolution, the public hearing must be held, unless another enactment specifies otherwise,
(a) before second reading of the bylaw, or
(b) before council votes on the resolution.
(2) When this or another enactment requires a public hearing to be held on a proposed bylaw or resolution, council must
(a) give notice of the public hearing in accordance with section 606, and
(b) conduct the public hearing during a regular or special council meeting.
(3) A council may by bylaw establish procedures for public hearings.
(4) In the public hearing, council
(a) must hear any person, group of persons, or person representing them, who claims to be affected by the proposed bylaw or resolution and who has complied with the procedures outlined by the council, and
(b) may hear any other person who wishes to make representations and whom the council agrees to hear.
(5) After considering the representations made to it about a proposed bylaw or resolution at the public hearing and after considering any other matter it considers appropriate, the council may
(a) pass the bylaw or resolution,
(b) make any amendment to the bylaw or resolution it considers necessary and proceed to pass it without further advertisement or hearing, or
(c) defeat the bylaw or resolution.
(6) The minutes of the council meeting during which the public hearing is held must record the public hearing to the extent directed by the council.
RSA 2000 cM‑26 s230;2015 c8 s31
Petitions for Vote of the
Electors —
Advertised Bylaws and Resolutions
Petition for vote on advertised bylaws and resolutions
231(1) Except for a bylaw under section 22, a resolution under Part 15.1 or a bylaw or resolution under Part 17, after a proposed bylaw or resolution that is required to be advertised under this or another enactment has been advertised, the electors may submit a petition for a vote of the electors to determine whether the proposed bylaw or resolution should be passed.
(2) A separate petition must be filed with respect to each advertised bylaw or resolution even if a council advertises 2 or more bylaws or resolutions in a single advertisement.
(3) A petition under this section for a vote of the electors on a proposed bylaw required to be advertised by Part 8 is not sufficient unless it is filed with the chief administrative officer within 15 days after the last date on which the proposed bylaw or resolution is advertised.
(4) A petition under this section for a vote of the electors on a proposed bylaw or resolution required to be advertised by another Part of this Act or another enactment is not sufficient unless it is filed with the chief administrative officer within 60 days after the last date on which the proposed bylaw is advertised.
(5) If a sufficient petition is received under this section, the council must either
(a) decide not to proceed with the proposed bylaw or resolution, or
(b) decide to proceed with the proposed bylaw or resolution and submit the bylaw or resolution to a vote of the electors within 90 days after the chief administrative officer declares the petition to be sufficient.
(6) If a vote of the electors approves the proposed bylaw or resolution, the council must proceed to pass it.
(7) If a vote of the electors does not approve the proposed bylaw, the council must not give the bylaw any further readings and any previous readings are rescinded.
(8) If a vote of the electors does not approve the proposed resolution, the motion for the resolution is rescinded.
(9) If a sufficient petition is not received, the council may pass the proposed bylaw or resolution.
RSA 2000 cM‑26 s231;2020 c25 s11
Petitions for Vote of the
Electors -
New Bylaws
Petition for bylaw
232(1) Electors may petition for
(a) a new bylaw, or
(b) a bylaw to amend or repeal a bylaw or resolution
on any matter within the jurisdiction of the council under this or another enactment.
(2) A petition requesting a new bylaw under Part 8, 9, 10, 17 or 17.2 or an amendment or repeal of a bylaw or resolution made under Part 8, 9, 10, 17 or 17.2 has no effect.
RSA 2000 cM‑26 s232;2016 c24 s18
Council’s duty on receiving certain petition
233(1) Except to the extent provided for in section 234, this section does not apply to a petition under section 232 requesting an amendment or repeal of a bylaw that council was required to pass as a result of a vote of the electors.
(2) A petition under section 232 requesting an amendment or repeal of a bylaw or resolution is not sufficient unless it is filed with the chief administrative officer within 60 days after the day on which that bylaw or resolution was passed or, where a bylaw under section 226.1(1)(e) extends that period, within the extended period.
(3) Within 30 days after the day on which the chief administrative officer declares a petition submitted under section 232 to be sufficient, the council must give first reading to a bylaw dealing with the subject‑matter of the petition and any other related matters the council considers necessary.
(4) If the bylaw is not required to be advertised under this or another enactment, the council must
(a) within 30 days after the bylaw receiving first reading pass the bylaw, or
(b) fix a date that is within 90 days after the bylaw receives first reading for a vote of the electors on the bylaw.
(5) If the bylaw is required to be advertised under this or another enactment, the council must
(a) ensure that the bylaw is advertised, or
(b) fix a date that is within 90 days after the bylaw receives first reading for a vote of the electors on the bylaw.
(6) If the bylaw is advertised and a sufficient petition is not received under section 231, the council must
(a) pass the bylaw within 30 days after the relevant time period set out in section 231(3) or (4), or
(b) fix a date that is within 90 days after the relevant time period set out in section 231(3) or (4) for a vote of the electors on the bylaw.
(7) If the bylaw is advertised and a sufficient petition is received under section 231, the council must either
(a) decide not to proceed with the proposed bylaw, or
(b) decide to proceed with the proposed bylaw and submit the bylaw to a vote of the electors within 90 days after the chief administrative officer declares the petition to be sufficient.
RSA 2000 cM‑26 s233;2015 c8 s32
Petitions respecting public vote bylaws
234(1) In this section, “public vote bylaw” means a bylaw that council was required to pass as a result of a vote of the electors.
(2) A petition under section 232 requesting an amendment or repeal of a public vote bylaw has no effect unless one year has passed from the date that the public vote bylaw was passed.
(3) If a council receives a sufficient petition under section 232 requesting an amendment or repeal of a public vote bylaw and only one to 3 years have passed from the date that the public vote bylaw was passed, the council must, within 30 days after the day on which the chief administrative officer declares the petition to be sufficient,
(a) give first reading to a bylaw dealing with the subject‑matter of the petition and any other related matters the council considers necessary, and
(b) fix a date that is within 90 days after the bylaw receives first reading for a vote of the electors on the bylaw.
(4) If council receives a sufficient petition under section 232 requesting an amendment or repeal of a public vote bylaw and more than 3 years but less than 10 years have passed from the date that the public vote bylaw was passed,
(a) the amendment or repeal must be treated as a bylaw that is required to be advertised, and
(b) section 233(3), (5), (6) and (7) apply.
(5) If council receives a sufficient petition under section 232 requesting an amendment or repeal of a public vote bylaw and 10 or more years have passed from the date that the public vote bylaw was passed, section 233(3) to (7) apply.
1994 cM‑26.1 s234;1995 c24 s31
Result of a vote on a question
235(1) If a majority of electors voting on a bylaw under section 233 or 234 vote in favour of a proposed bylaw, the bylaw as submitted to the vote must be passed by council within 30 days after the date of the vote, without any alteration affecting its substance.
(2) If a majority of electors voting oppose the proposed bylaw, council must not give the bylaw any further readings and all previous readings are rescinded.
1994 cM‑26.1 s235
Vote of the Electors ‑ General Provisions
Electors to vote on a question
236(1) A council may provide for the submission of a question to be voted on by the electors on any matter over which the municipality has jurisdiction.
(2) A vote of the electors under subsection (1) does not bind council.
1994 cM‑26.1 s236
Local Authorities Election Act
237 A vote of the electors under this Part must be conducted in accordance with the Local Authorities Election Act.
1994 cM‑26.1 s237
Delaying votes
238(1) If a petition for a vote of the electors is filed with the chief administrative officer within 12 months before a general election and a vote of electors is to be conducted because of the petition, the council may direct that the vote be conducted at the general election.
(2) A vote under subsection (1) must be conducted on the date of the general election whether or not a general election is conducted.
1994 cM‑26.1 s238;1995 c24 s32
One year moratorium on similar subject-matter
239 If a vote of the electors is conducted on a bylaw or resolution, the council may refuse to receive any further petition on the same or a similar subject filed within one year after the date of the vote.
1994 cM‑26.1 s239
Amendments or repeal of
bylaws or resolutions
voted on by electors
240(1) A bylaw or resolution that council was required to pass as a result of a vote of the electors may be amended or repealed only if
(a) a vote of the electors is held on the proposed amendment or repeal and the majority of the electors voting vote in favour of the proposed amendment or repeal,
(b) three years have passed from the date that the bylaw or resolution was passed and the proposed amendment or repeal is advertised, or
(c) ten years have passed from the date that the bylaw or resolution was passed.
(2) A bylaw or resolution that council was required to pass as a result of a vote of the electors may be amended if the amendment does not affect the substance of the bylaw or resolution.
1994 cM‑26.1 s240
Part 8
Financial Administration
Definitions
241 In this Part,
(a) “accounting standards” means the Canadian generally accepted accounting principles for municipal governments, which are the standards approved by the Public Sector Accounting Board included in the CPA Canada Public Sector Accounting Handbook published by the Chartered Professional Accountants of Canada, as amended from time to time;
(a.01) “amortization” and “tangible capital assets” have the same meaning as in the CPA Canada Public Sector Accounting Handbook published by the Chartered Professional Accountants of Canada, as amended from time to time;
(a.02) “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 this Part;
(a.1) “borrowing” means the borrowing of money and includes
(i) borrowing to refinance, redeem or restructure existing debt,
(ii) a lease of capital property with a fixed term beyond 5 years or a fixed term of 5 years or less but with a right of renewal that would, if exercised, extend the original term beyond 5 years, and
(iii) an agreement to purchase capital property that creates an interest in the capital property to secure payment of the capital property’s purchase price if payment of the purchase price under the agreement exceeds 5 years;
(b) “borrowing bylaw” means a bylaw referred to in section 251;
(c) “capital property” means property that
(i) is used in the production or supply of goods and services or is used for a municipal purpose,
(ii) has a useful life extending beyond 12 months and is intended to be used on a continuing basis, and
(iii) is not intended for sale in the ordinary course of operations;
(d) “controlled corporation” means a controlled corporation as defined in section 75.1;
(e) “debt limit” means the debt limit for a municipality determined in accordance with the regulations under section 271;
(f) “non‑profit organization” means
(i) a society, credit union or co‑operative established under a law of Canada or Alberta,
(ii) a corporation that is prohibited from paying dividends to its members and distributing the assets to its members on a winding‑up, or
(iii) any other entity established under a law of Canada or Alberta for a purpose other than to make a profit.
RSA 2000 cM‑26 s241;2015 c8 s33;2016 c24 s19
Budgets
Adoption of operating budget
242(1) Each council must adopt an operating budget for each calendar year.
(2) A council may adopt an interim operating budget for part of a calendar year.
(3) An interim operating budget for a part of a calendar year ceases to have any effect when the operating budget for that calendar year is adopted.
1994 cM‑26.1 s242
Contents of operating budget
243(1) An operating budget must include the estimated amount of each of the following expenditures and transfers:
(a) the amount needed to provide for the council’s policies and programs;
(b) the amount needed to pay the debt obligations in respect of borrowings made to acquire, construct, remove or improve capital property;
(b.1) the amount of expenditures and transfers needed to meet the municipality’s obligations as a member of a growth management board;
(c) the amount needed to meet the requisitions or other amounts that the municipality is required to pay under an enactment;
(c.1) the amount of expenditures and transfers needed to meet the municipality’s obligations for services funded under an intermunicipal collaboration framework;
(d) if necessary, the amount needed to provide for a depreciation or depletion allowance, or both, for its municipal public utilities as defined in section 28;
(e) the amount to be transferred to reserves;
(f) the amount to be transferred to the capital budget;
(g) the amount needed to recover any shortfall as required under section 244.
(2) An operating budget must include the estimated amount of each of the following sources of revenue and transfers:
(a) property tax;
(b) business tax;
(c) business improvement area tax;
(c.1) community revitalization levy;
(d) special tax;
(e) well drilling equipment tax;
(e.1) clean energy improvement tax;
(f) local improvement tax;
(f.1) community aggregate payment levy;
(g) grants;
(h) transfers from the municipality’s accumulated surplus funds or reserves;
(i) any other source.
(3) The estimated revenue and transfers under subsection (2) must be at least sufficient to pay the estimated expenditures and transfers under subsection (1).
(3.1) For the purposes of subsection (3), the estimated expenditures referred to in that subsection do not include any amortization of tangible capital assets unless the amortization 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.
(4) The Minister may make regulations respecting budgets and that define terms used in this section that are not defined in section 241.
RSA 2000 cM‑26
s243;2005 c14 s3;2015 c8 s34;
2016 c24 s19.1;2017 c13 ss1(19),2(5);2018 c6 s3
Financial shortfall
244(1) If the accumulated surplus, net of equity in tangible capital assets, is less than zero, the municipality must include a budgeted expenditure in the next calendar year that is sufficient to recover the shortfall.
(2) If a municipality has a shortfall referred to in subsection (1), the municipality may, with the Minister’s approval, allocate the expenditures to cover the shortfall over more than one calendar year.
(3) If for any given year a municipality has a shortfall referred to in 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.
RSA 2000 cM‑26 s244;2015 c8 s35
Adoption of capital budget
245 Each council must adopt a capital budget for each calendar year.
1994 cM‑26.1 s245
Contents of capital budget
246 A capital budget must include the estimated amount for the following:
(a) the amount needed to acquire, construct, remove or improve capital property;
(b) the anticipated sources and amounts of money to pay the costs referred to in clause (a);
(c) the amount to be transferred from the operating budget.
1994 cM‑26.1 s246
Tax bylaws
247 No municipality may pass a property tax bylaw or business tax rate bylaw in respect of a year unless the operating and capital budget for that year have been adopted by council or established by the Minister under section 244.
1994 cM‑26.1 s247
Expenditure of money
248(1) A municipality may only make an expenditure that is
(a) included in an operating budget, interim operating budget or capital budget or otherwise authorized by the council,
(b) for an emergency, or
(c) legally required to be paid.
(2) Each council must establish procedures to authorize and verify expenditures that are not included in a budget.
(3) If the Minister establishes a budget for a municipality under section 244, the municipality may not make an expenditure that is not included in the budget unless the expenditure is
(a) authorized by the Minister,
(b) for an emergency, or
(c) legally required to be paid.
1994 cM‑26.1 s248
Annual budget
248.1(1) A council may adopt an annual budget in a format that is consistent with its financial statements.
(2) For the purposes of sections 247 and 248, the adoption of an annual budget is equivalent to the adoption of an operating budget under section 242 or the adoption of a capital budget under section 245.
2015 c8 s36
Civil liability of councillors
249(1) A councillor who
(a) makes an expenditure that is not authorized under section 248,
(b) votes to spend money that has been obtained under a borrowing on something that is not within the purpose for which the money was borrowed, or
(c) votes to spend money that has been obtained under a grant on something that is not within the purpose for which the grant was given
is liable to the municipality for the expenditure or amount spent.
(2) A councillor is not liable under subsection (1)(b) if spending the money is allowed under section 253(2).
(3) If more than one councillor is liable to the municipality under this section in respect of a particular expenditure or vote, the councillors are jointly and severally liable to the municipality for the expenditure or amount spent.
(4) The liability may be enforced by action by
(a) the municipality,
(b) an elector or taxpayer of the municipality, or
(c) a person who holds a security under a borrowing made by the municipality.
1994 cM‑26.1 s249
Investments
Authorized investments
250(1) In this section, “securities” includes bonds, debentures, trust certificates, guaranteed investment certificates or receipts, certificates of deposit, deposit receipts, bills, notes and mortgages of real estate or leaseholds and rights or interests in respect of a security.
(2) A municipality may only invest its money in the following:
(a) securities issued or guaranteed by
(i) the Crown in right of Canada or an agent of the Crown, or
(ii) the Crown in right of a province or territory or an agent of a province or territory;
(b) securities of a municipality, school division, hospital district, health region under the Regional Health Authorities Act or regional services commission in Alberta;
(c) securities that are issued or guaranteed by a bank, treasury branch, credit union or trust corporation;
(d) units in pooled funds of all or any of the investments described in clauses (a) to (c);
(e) shares of a corporation incorporated or continued under the Canada Business Corporations Act (Canada) or incorporated, continued or registered under the Business Corporations Act if the investment is approved by the Minister.
(2.1) Subsection (2) does not apply to a municipality’s investment in a controlled corporation.
(3) The approval of the Minister under subsection (2)(e) may contain conditions.
(4) In addition to the investments referred to in subsection (2), the Minister may by regulation allow one or more municipalities to invest their money in other investments described in the regulation.
(5) Nothing in this section prevents a municipality from acquiring a share or membership in a non‑profit organization.
RSA 2000 cM‑26 s250;2012 cE‑0.3 s279;2016 c24 s20
Borrowing
Borrowing bylaw
251(1) A municipality may only make a borrowing if the borrowing is authorized by a borrowing bylaw.
(2) A borrowing bylaw must set out
(a) the amount of money to be borrowed and, in general terms, the purpose for which the money is borrowed;
(b) the maximum rate of interest, the term and the terms of repayment of the borrowing;
(c) the source or sources of money to be used to pay the principal and interest owing under the borrowing.
(3) A borrowing bylaw must be advertised.
1994 cM‑26.1 s251
Debt limit
252(1) No municipality may make a borrowing if the borrowing will cause the municipality to exceed its debt limit, unless the borrowing is approved by the Minister.
(2) For the purposes of subsection (1), a borrowing made by a municipality to pay for costs associated with clean energy improvements as defined in Part 10, Division 6.1 does not count against the debt limit or debt service limit of the municipality.
RSA 2000 cM‑26 s252;2018 c6 s4
Use of borrowed money
253(1) Money obtained by a municipality under a borrowing must be used for the purpose for which it is borrowed.
(2) Money obtained by a municipality under a borrowing for the purpose of financing a capital property may be used for an operating purpose if the amount spent is available when it is needed for the capital property.
1994 cM‑26.1 s253
Capital property
254 No municipality may acquire, remove or start the construction or improvement of a capital property that is to be financed in whole or in part through a borrowing unless the borrowing bylaw that authorizes the borrowing is passed.
1994 cM‑26.1 s254
Exemption from borrowing conditions
255(1) The Minister may, in respect of a particular borrowing, exempt a municipality from any requirement in sections 256 to 263.
(2) The Regulations Act does not apply to an exemption made under this section.
1994 cM‑26.1 s255
Operating expenditures
256(1) This section applies to a borrowing made for the purpose of financing operating expenditures.
(2) The amount to be borrowed, together with the unpaid principal of other borrowings made for the purpose of financing operating expenditures, must not exceed the amount the municipality estimates will be raised in taxes in the year the borrowing is made.
(3) A borrowing bylaw that authorizes the borrowing does not have to be advertised if the term of the borrowing does not exceed 3 years.
1994 cM‑26.1 s256
Capital property - short‑term borrowing
257(1) This section applies to a borrowing made for the purpose of financing a capital property when the term of the borrowing is 5 years or less.
(2) The expenditure for the capital property must be included in a budget.
(3) Repealed 1998 c24 s13.
(4) A borrowing bylaw that authorizes the borrowing does not have to be advertised.
1994 cM‑26.1 s257;1996 c30 s14;1998 c24 s13
Capital property - long‑term borrowing
258(1) This section applies to a borrowing made for the purpose of financing a capital property when the term of the borrowing exceeds 5 years.
(2) This section does not apply to a borrowing referred to in section 263.
(3) The expenditure for the capital property must be included in a budget.
(4) The term of the borrowing must not exceed the probable lifetime of the capital property.
(5) If
(a) a borrowing bylaw that authorizes the borrowing has been passed,
(b) the money to be borrowed is insufficient because the cost of the capital property has increased, and
(c) the increased cost does not exceed 15% of the original cost of the capital property,
the borrowing bylaw that authorizes the borrowing of the increased cost does not have to be advertised.
1994 cM‑26.1 s258;1996 c30 s15
Capital property ‑ interim financing
259(1) This section applies to a borrowing made for the purpose of temporarily financing a capital property for which a borrowing bylaw has been passed under section 258.
(2) The term of the borrowing must not exceed 5 years.
(3) The amount borrowed must not exceed the
(a) amount of the expenditures in the budget for that and previous calendar years to acquire, construct or improve the capital property,
minus
(b) any money received for the capital property from any other source, including previous borrowings under this Part.
(4) A borrowing bylaw that authorizes the borrowing referred to in subsection (1) does not have to be advertised.
(5) Section 257 does not apply to a borrowing referred to in subsection (1).
1994 cM‑26.1 s259;1996 c30 s16
Special works
260 If the purpose of a borrowing is to finance the acquisition, construction, removal or improvement of capital property ordered under an enactment, the borrowing bylaw for that borrowing does not have to be advertised.
1994 cM‑26.1 s260
Refinancing
261 If the purpose of a proposed borrowing is to refinance, redeem or restructure the unpaid principal of one or more existing borrowings and the amount and term of the proposed borrowing do not exceed the unpaid principal of the existing borrowings and the longest remaining term of the existing borrowings, the borrowing bylaw for the proposed borrowing does not have to be advertised.
1994 cM‑26.1 s261
Services or activities that are funded by agreement
262(1) This section applies to a borrowing made for the purpose of financing a service or activity that the municipality will provide under an agreement
(a) between the municipality and another local authority or the Crown in right of Alberta or Canada or an agent of either Crown, and
(b) that provides that the municipality is to receive payments for providing the service or activity.
(2) The amount borrowed must not exceed the amount that will be paid to the municipality under the agreement.
(3) The term of the borrowing must not continue beyond the date on which the final payment under the agreement is received by the municipality.
(4) A borrowing bylaw that authorizes the borrowing does not have to be advertised.
(5) Payments received by the municipality under the agreement must be applied first to reducing the amount borrowed.
(6) Sections 256 to 259 do not apply to a borrowing referred to in subsection (1).
1994 cM‑26.1 s262
Local improvements
263(1) This section applies to a borrowing made for the purpose of financing the cost of a local improvement to be funded in whole or in part by a local improvement tax.
(2) The borrowing bylaw that authorizes the borrowing does not have to be advertised if the amount to be financed by the local improvement tax to pay for the local improvement is equal to or greater than the amount that the municipality will contribute to pay for the local improvement other than through the local improvement tax.
(3) For the purpose of calculating the amount that the municipality will contribute referred to in subsection (2), the amount does not include any financial assistance the municipality receives for the local improvement from a government, government agency, corporation or individual.
1994 cM‑26.1 s263
Loans and Guarantees
Purpose of loans and guarantees
264(1) A municipality may only lend money or guarantee the repayment of a loan if
(a) the loan or guarantee is made under subsection (2) or (3),
(b) the loan is made to one of its controlled corporations, or
(c) the guarantee is made in respect of a loan between a lender and one of its controlled corporations.
(2) A municipality may
(a) lend money to a non‑profit organization, or
(b) guarantee the repayment of a loan between a lender and a non‑profit organization
if the council considers that the money loaned or money obtained under the loan that is guaranteed will be used for a purpose that will benefit the municipality.
(3) A municipality that intends to purchase gas from and become a shareholder of the designated seller within the meaning of section 30(1) of the Gas Distribution Act, SA 1994 cG-1.5 as it read on June 30, 1998, may make a loan to the designated seller as part of the capitalization of the designated seller by its shareholders.
1994 cM‑26.1 s264;1998 c26 s13
Loan bylaws
265(1) A municipality may only lend money to a non‑profit organization, one of its controlled corporations or the designated seller within the meaning of section 30(1) of the Gas Distribution Act, SA 1994 cG-1.5 as it read on June 30, 1998, if the loan is authorized by bylaw.
(2) The bylaw authorizing the loan must set out
(a) the amount of money to be loaned and, in general terms, the purpose for which the money that is loaned is to be used;
(b) the minimum rate of interest, the term and the terms of repayment of the loan;
(c) the source or sources of the money to be loaned.
(3) The bylaw that authorizes the loan must be advertised.
1994 cM‑26.1 s265;1998 c26 s13
Guarantee bylaw
266(1) A municipality may only guarantee the repayment of a loan between a lender and a non‑profit organization or one of its controlled corporations if the guarantee is authorized by bylaw.
(2) The bylaw authorizing the guarantee must set out
(a) the amount of money to be borrowed under the loan to be guaranteed and, in general terms, the purpose for which the money is borrowed;
(b) the rate of interest under the loan or how the rate of interest is calculated, the term and the terms of repayment of the loan;
(c) the source or sources of the money to be used to pay the principal and interest owing under the loan if the municipality is required to do so under the guarantee.
(3) The bylaw that authorizes the guarantee must be advertised.
1994 cM‑26.1 s266
267 Repealed 1998 c24 s14.
Debt limit
268 No municipality may lend money or guarantee the repayment of a loan referred to in section 264 if making the loan or guarantee will cause the municipality to exceed its debt limit, unless the loan or guarantee is approved by the Minister.
1994 cM‑26.1 s268
Financial records and receipts
268.1 A municipality must ensure that
(a) accurate records and accounts are kept of the municipality’s financial affairs, including the things on which a municipality’s debt limit is based and the things included in the definition of debt for that municipality;
(b) the actual revenues and expenditures of the municipality compared with the estimates in the operating or capital budget approved by council are reported to council as often as council directs;
(c) the revenues of the municipality are collected and controlled and receipts issued in the manner directed by council.
2015 c8 s37
General Matters
Financial year
269 The financial year of a municipality is the calendar year.
1994 cM‑26.1 s269
Municipal accounts
270(1) Only a designated officer or a person authorized by bylaw may open or close the accounts that hold the money of a municipality.
(2) A municipality must ensure that all money belonging to or held by the municipality is deposited in a bank, credit union, loan corporation, treasury branch or trust corporation designated by council.
RSA 2000 cM‑26 s270;2015 c8 s38
Regulations
271(1) The Minister may make regulations
(a) respecting the financial administration of specialized municipalities;
(b) establishing limits and restrictions on a municipality’s power to make grants;
(c) respecting how a debt limit for a municipality is determined;
(d) defining debt for the purposes of determining if a municipality has exceeded its debt limit and the definition may include anything related to a municipality’s finances, including things relating to the finances of a controlled corporation;
(e) exempting a municipality from the requirement of this Part respecting debt limits.
(2) The regulations may establish different methods of determining debt limits and different definitions of debt for different municipalities.
1994 cM‑26.1 s271
Seal and signatures
272(1) After a legal instrument issued under a borrowing has been signed and sealed by the municipality, the signatures and seal may be reproduced and the reproduction has the same effect as if the signatures or seal had been personally signed or affixed.
(2) A municipality must ensure that its corporate seal, if any, is kept safe.
RSA 2000 cM‑26 s272;2015 c8 s39
Validity of borrowings, loans and guarantees
273(1) A borrowing made by a municipality and a loan or guarantee of a loan made by a municipality under section 264 and any legal instrument issued under the borrowing, loan or guarantee is valid and binding on the municipality and is not open to question in any court if the borrowing is authorized by a borrowing bylaw or the loan or guarantee is authorized by bylaw.
(2) A borrowing bylaw or a bylaw authorizing a loan or guarantee is, for the purposes of this section, a valid bylaw if
(a) no application has been made to the Court of Queen’s Bench to have the bylaw declared invalid within 30 days after the bylaw has been passed, or
(b) an application has been made to the Court of Queen’s Bench to have the bylaw declared invalid within 30 days after the bylaw has been passed and, on the final disposition of the application and any appeal, the application is dismissed.
1994 cM‑26.1 s273
Application of money borrowed
274 A person lending money to a municipality under a borrowing does not have to verify that the money is applied to the purpose for which it is borrowed.
1994 cM‑26.1 s274
Civil liability of councillors
275(1) When a municipality makes a borrowing, loan or guarantees the repayment of a loan that causes the municipality to exceed its debt limit, a councillor who voted for the bylaw authorizing the borrowing, loan or guarantee is liable to the municipality for the amount borrowed, loaned or guaranteed, unless the borrowing, loan or guarantee has been approved by the Minister.
(2) If subsection (1) applies to more than one councillor in respect of a bylaw, the councillors are jointly and severally liable to the municipality for the amount borrowed, loaned or guaranteed under the bylaw.
(3) The liability may be enforced by action by
(a) the municipality,
(b) an elector or taxpayer of the municipality, or
(c) a person who holds a security under a borrowing made by the municipality.
1994 cM‑26.1 s275
275.1 Repealed 2020 c25 s11.
Annual Financial
Statements
and Auditor’s Report
Annual financial statements
276(1) Each municipality must prepare annual financial statements of the municipality for the immediately preceding year in accordance with
(a) Canadian generally accepted accounting principles for municipal governments, which are the standards approved by the Public Sector Accounting Board included in the CPA Canada Public Sector Accounting Handbook published by the Chartered Professional Accountants of Canada, as amended from time to time, and
(b) any modification of the principles or any supplementary accounting standards or principles established by the Minister by regulation.
(2) The municipality’s financial statements must include
(a) the municipality’s debt limit, and
(b) the amount of the municipality’s debt as defined in the regulations under section 271.
(3) Each municipality must make its financial statements, or a summary of them, and the auditor’s report of the financial statements available to the public in the manner the council considers appropriate by May 1 of the year following the year for which the financial statements have been prepared.
RSA 2000 cM‑26 s276;2014 cC‑10.2 s181
Financial information return
277(1) Each municipality must prepare a financial information return respecting the financial affairs of the municipality for the immediately preceding calendar year.
(2) The Minister may establish requirements respecting the financial information return, including requirements respecting the accounting principles and standards to be used in preparing the return.
1994 cM‑26.1 s277;1995 c24 s34
Returns and reports to Minister
278 Each municipality must submit
(a) its financial information return and the auditor’s report on the financial information return, and
(b) its financial statements and the auditor’s report on the financial statements
to the Minister by May 1 of the year following the year for which the financial information return and statements have been prepared.
1994 cM‑26.1 s278
Financial statements for controlled corporations
279 Each controlled corporation must prepare annual financial statements in accordance with
(a) the requirements of the legislation under which the corporation was formed, and
(b) if there are no requirements, Canadian generally accepted accounting principles, which are the accounting standards set out in the CPA Canada Handbook, as published by the Chartered Professional Accountants of Canada from time to time.
RSA 2000 cM‑26 s279;2014 cC‑10.2 s181
Auditors
280(1) Each council must appoint one or more auditors for the municipality.
(2) Each council must appoint one or more auditors for each of its controlled corporations if there is no statutory requirement for an audit of the accounts of the controlled corporation.
(3) A council may not appoint a councillor, an employee of the municipality or an employee of one of its controlled corporations to be an auditor.
(4) The council of the City of Edmonton or of the City of Calgary may, on the approval of the Minister, appoint by bylaw an employee of the municipality to be the auditor for the municipality if the person is a chartered professional accountant and reports directly to the council.
RSA 2000 cM‑26 s280;2014 cC‑10.2 s181
Auditor’s reports
281(1) The auditor for the municipality must report to the council on the annual financial statements and financial information return of the municipality.
(2) The reports on the annual financial statements and financial information return must be in accordance with
(a) Canadian generally accepted accounting principles for municipal governments, which are the standards approved by the Public Sector Accounting Board included in the CPA Canada Public Sector Accounting Handbook published by the Chartered Professional Accountants of Canada, as amended from time to time, and
(b) any modifications of the principles referred to in clause (a) or any supplementary principles established by the Minister by regulation.
(3) The auditor must separately report to the council any improper or unauthorized transaction or non‑compliance with this or another enactment or a bylaw that is noted during the course of an audit.
(4) The council or the Minister may require any further examination and report from the auditor.
RSA 2000 cM‑26 s281;2014 cC‑10.2 s181
Auditor appointed by Minister
282(1) The Minister may appoint one or more auditors to audit the books and accounts of a municipality if the Minister considers the audit to be needed or
(a) on the request of the council,
(b) on the request of not fewer than 1/3 of the councillors on the council, or
(c) on receiving a sufficient petition from the electors of the municipality requesting the appointment of an auditor.
(2) The municipality is liable to the Minister for the costs of the audit as determined by the Minister.
(3) The auditor must submit the auditor’s report to the Minister and to council.
1994 cM‑26.1 s282
Access to information by auditors
283(1) An auditor appointed by the council or the Minister is at all reasonable times and for any purpose related to an audit entitled to access to
(a) the records of the municipality, and
(b) data processing equipment owned or leased by the municipality.
(2) A councillor, chief administrative officer, designated officer, employee or agent of, or a consultant to, a municipality must give the auditor any information, reports or explanations the auditor considers necessary.
(3) An auditor who receives information from a person whose right to disclose that information is restricted by law holds that information under the same restrictions respecting disclosure that govern the person from whom the information was obtained.
1994 cM‑26.1 s283
Financial Plans and
Capital Plans
Required plans
283.1(1) In this section,
(a) “capital plan” means a plan referred to in subsection (3);
(b) “financial plan” means a plan referred to in subsection (2).
(2) Each municipality must prepare a written plan respecting its anticipated financial operations over a period of at least the next 3 financial years.
(3) Each municipality must prepare a written plan respecting its anticipated capital property additions over a period of at least the next 5 financial years.
(4) The 3 financial years referred to in subsection (2) and the 5 financial years referred to in subsection (3) do not include the financial year in which the financial plan or capital plan is prepared.
(5) Council may elect to include more than 3 financial years in a financial plan or more than 5 financial years in a capital plan.
(6) Council must annually review and update its financial plan and capital plan.
(7) The Minister may make regulations respecting financial plans and capital plans, including, without limitation, regulations
(a) respecting the form and contents of financial plans and capital plans;
(b) specifying the first financial year required to be reflected in a financial plan;
(c) specifying the first financial year required to be reflected in a capital plan.
2015 c8 s40
Part 9
Assessment of Property
Interpretation provisions for Parts 9 to 12
284(1) In this Part and Parts 10, 11 and 12,
(a) “assessed person” means a person who is named on an assessment roll in accordance with section 304;
(b) “assessed property” means property in respect of which an assessment has been prepared;
(c) “assessment” means a value of property determined in accordance with this Part and the regulations;
(d) “assessor” means
(i) the provincial assessor, or
(ii) a municipal assessor,
and includes any person to whom those duties and responsibilities are delegated by the person referred to in subclause (i) or (ii);
(e) “council” includes
(i) a collecting board that is authorized under section 177 of the Education Act to impose and collect taxes in a school division as defined in that Act, and
(ii) the Minister, in respect of an improvement district or special area;
(f) “Crown” means the Crown in right of Alberta, and includes a Provincial agency as defined in the Financial Administration Act and an agent of the Crown in right of Alberta;
(f.01) “designated industrial property” means
(i) facilities regulated by the Alberta Energy Regulator, the Alberta Utilities Commission or the National Energy Board,
(ii) linear property,
(iii) property designated as a major plant by the regulations,
(iv) land and improvements in respect of a parcel of land where that parcel of land contains property described in subclause (i) or (iii), and
(v) land and improvements in respect of land in which a leasehold interest is held where the land is not registered in a land titles office and contains property described in subclause (i) or (iii);
(f.1) “designated manufactured home” means a manufactured home, mobile home, modular home or travel trailer;
(g) repealed 2016 c24 s21;
(g.1) “extended area network” has the meaning given to it in the regulations;
(h) “farm building” has the meaning given to it in the regulations;
(i) “farming operations” has the meaning given to it in the regulations;
(j) “improvement” means
(i) a structure,
(ii) any thing attached or secured to a structure, that would be transferred without special mention by a transfer or sale of the structure,
(iii) a designated manufactured home, and
(iv) machinery and equipment;
(k) “linear property” means
(i) electric power systems, which has the meaning given to that term in the regulations,
(ii) street lighting systems, which has the meaning given to that term in the regulations,
(iii) telecommunication systems, which has the meaning given to that term in the regulations,
(iv) pipelines, which has the meaning given to that term in the regulations,
(v) railway property, which has the meaning given to that term in the regulations, and
(vi) wells, which has the meaning given to that term in the regulations;
(l) “machinery and equipment” has the meaning given to it in the regulations;
(m) “manufactured home” means any structure, whether ordinarily equipped with wheels or not, that is manufactured to meet or exceed the Canadian Standards Association standard CSA Z240 and that is used as a residence or for any other purpose;
(n) “manufactured home community” means a parcel of land that
(i) is designated in the land use bylaw of a municipality as a manufactured home community, and
(ii) includes at least 3 designated manufactured home sites that are rented or available for rent;
(n.1) “mobile home” means a structure that is designed to be towed or carried from place to place and that is used as a residence or for any other purpose, but that does not meet Canadian Standards Association standard CSA Z240;
(n.2) “modular home” means a home that is constructed from a number of pre‑assembled units that are intended for delivery to and assembly at a residential site;
(n.3) “municipal assessment roll” means the assessment roll prepared by a municipality under section 302(1);
(n.4) “municipal assessor” means a designated officer appointed under section 284.2 to carry out the functions, duties and powers of a municipal assessor under this Act;
(o) “municipality” includes
(i) a school division, as defined in the Education Act, in which a collecting board is authorized under section 177 of that Act to impose and collect taxes or, where the school division is authorized or required to act, the collecting board, and
(ii) an improvement district and a special area or, where the improvement district or special area is authorized or required to act, the Minister;
(o.1) “operational” has the meaning given to it in the regulations;
(p) “operator” has the meaning given to it in the regulations;
(q) “owner”, in respect of a designated manufactured home, means the owner of the designated manufactured home and not the person in lawful possession of it;
(r) “property” means
(i) a parcel of land,
(ii) an improvement, or
(iii) a parcel of land and the improvements to it;
(r.1) “provincial assessment roll” means the assessment roll prepared by the provincial assessor under section 302(2);
(r.2) “provincial assessor” means the provincial assessor designated under section 284.1;
(s), (t) repealed 2016 c24 s21;
(u) “structure” means a building or other thing erected or placed in, on, over or under land, whether or not it is so affixed to the land as to become transferred without special mention by a transfer or sale of the land;
(u.1) “SuperNet” has the meaning given to it in the regulations;
(v), (w) repealed 2016 c24 s21;
(w.1) “travel trailer” means a trailer intended to provide accommodation for vacation use and licensed and equipped to travel on a road;
(x) “year” means a 12‑month period beginning on January 1 and ending on the next December 31.
(2) In this Part and Parts 10, 11 and 12, a reference to a parcel of land that is held under a lease, licence or permit from the Crown in right of Alberta or Canada includes a part of the parcel.
(2.1) For the purposes of subsection (1)(f.01)(i), a facility regulated by the Alberta Energy Regulator, the Alberta Utilities Commission or the National Energy Board includes all components of the facility, including any machinery and equipment, buildings and structures servicing or related to the facility and land on which the facility is located.
(3) For the purposes of this Part and Parts 10, 11 and 12, any document, including an assessment notice and a tax notice, that is required to be sent to a person is deemed to be sent on the day the document is mailed or otherwise delivered to that person.
(4) In this Part and Parts 11 and 12, “complaint deadline” means 60 days after the notice of assessment date set under section 308.1 or 324(2)(a.1).
RSA 2000 cM‑26
s284; 2007 cA‑37.2 s82(17);2007 c42 s3;
2009 c29 s2;2012 cE‑0.3 s279;2015 c8 s41;2016 c24 ss21,140;
2017 c13 s1(20)
Provincial assessor
284.1(1) The Minister must designate a person having the qualifications set out in the regulations as the provincial assessor to carry out the functions, duties and powers of the provincial assessor under this Act.
(2) Subject to the regulations, the provincial assessor may delegate to any person any power or duty conferred or imposed on the provincial assessor by this Act.
(3) The provincial assessor is 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 the provincial assessor’s functions, duties or powers under this Act or any other enactment.
2016 c24 s22
Municipal assessor
284.2(1) A municipality must appoint a person having the qualifications set out in the regulations to the position of designated officer to carry out the functions, duties and powers of a municipal assessor under this Act.
(2) Subject to the regulations, a municipal assessor may delegate to any person any power or duty conferred or imposed on the municipal assessor by this Act.
(3) A municipal assessor is 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 the municipal assessor’s functions, duties or powers under this Act or any other enactment.
2016 c24 s22
Division 1
Preparation of Assessments
Preparing annual assessments
285 Each municipality must prepare annually an assessment for each property in the municipality, except designated industrial property and the property listed in section 298.
RSA 2000 cM‑26 s285;2002 c19 s2;2016 c24 s135
286 Repealed 1994 cM‑26.1 s286.
287 Repealed 1994 cM‑26.1 s287.
288 Repealed 1994 cM‑26.1 s288.
Assessments for property
other than
designated industrial property
289(1) Assessments for all property in a municipality, other than designated industrial property, must be prepared by the municipal assessor.
(2) Each assessment must reflect
(a) the characteristics and physical condition of the property on December 31 of the year prior to the year in which a tax is imposed under Part 10 in respect of the property, and
(b) the valuation and other standards set out in the regulations for that property.
(2.1) If the provincial assessor and a municipal assessor assess the same property, the municipality in which the property is situated must rescind the municipal assessment and notify the assessed person.
(3), (4) Repealed 2016 c24 s23.
RSA 2000 cM‑26 s289;2009 c29 s3;2016 c24 s23
Land to be assessed as a parcel
290(1) If a parcel of land is located in more than one municipality, the assessor must prepare an assessment for the part of the parcel that is located in the municipality in which the assessor has the authority to act, as if that part of the parcel is a separate parcel of land.
(2) Any area of land forming part of a right of way for a railway, irrigation works as defined in the Irrigation Districts Act or drainage works as defined in the Drainage Districts Act but used for purposes other than the operation of the railway, irrigation works or drainage works must be assessed as if it is a parcel of land.
(3) Any area of land that is owned by the Crown in right of Alberta or Canada and is the subject of a grazing lease or grazing permit granted by either Crown must be assessed as if it is a parcel of land.
(4) Repealed 1995 c24 s37.
1994 cM‑26.1 s290;1995 c24 s37;1999 cI‑11.7 s214
Assessment of condominium unit
290.1(1) Each unit and the share in the common property that is assigned to the unit must be assessed
(a) in the case of a bare land condominium, as if it is a parcel of land, or
(b) in any other case, as if it is a parcel of land and the improvements to it.
(2) In this section, “unit” and “share in the common property” have the meanings given to them in the Condominium Property Act.
1995 c24 s38
Assessment of strata space
290.2 Each strata space as defined in section 86 of the Land Titles Act must be assessed as if it is a parcel of land and the improvements to it.
1995 c24 s38
Rules for assessing improvements
291(1) Unless subsection (2) applies, an assessment must be prepared for an improvement whether or not it is complete or capable of being used for its intended purpose.
(2) No assessment is to be prepared
(a) for new linear property that is not operational on or before October 31,
(b) for new improvements, other than designated industrial property improvements, that are intended to be used for or in connection with a manufacturing or processing operation and that are not operational on or before December 31,
(c) for new designated industrial property improvements, other than linear property, that are intended to be used for or in connection with a manufacturing or processing operation and that are not operational on or before October 31,
(d) for new improvements, other than designated industrial property 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 operational on or before December 31, or
(e) for new designated industrial property improvements, other than linear property, that are intended to be used for the storage of materials manufactured or processed by the improvements referred to in clause (c), if the improvements referred to in clause (c) are not operational on or before October 31.
(2.1) Notwithstanding subsection (2), an assessment must be prepared for new improvements, whether complete or not, on a property or a portion of a property where the improvements do not contain machinery and equipment intended to be used in connection with the manufacturing and processing operation even if another portion of the property contains a manufacturing or processing operation.
(3) to (5) Repealed 2016 c24 s24.
RSA 2000 cM‑26
s291;2008 c24 s2;2016 c24 s24;
2019 c22 s10(8)
Assessments for designated industrial property
292(1) Assessments for designated industrial property must be prepared by the provincial assessor.
(2) Each assessment must reflect
(a) the valuation standard set out in the regulations for designated industrial property, and
(b) the specifications and characteristics of the designated industrial property as specified in the regulations.
(2.1) The specifications and characteristics of the designated industrial property referred to in subsection (2)(b) must reflect
(a) the records of the Alberta Energy Regulator, the Alberta Utilities Commission or the National Energy Board, as the case may be, on October 31 of the year prior to the year in which the tax is imposed under Part 10 in respect of the designated industrial property, and
(b) any other source of information that the provincial assessor considers relevant, as at October 31 of the year prior to the year in which the tax is imposed under Part 10 in respect of the designated industrial property.
(2.2) Information received by the provincial assessor from the Alberta Energy Regulator, the Alberta Utilities Commission or the National Energy Board is deemed to be correct for the purposes of preparing assessments.
(3) to (5) Repealed 2016 c24 s25.
RSA 2000 cM‑26
s292;2007 cA‑37.2 s82(17);
2008 c37 s2;2012 cR‑17.3 s95;2016 c24 s25
Duties of assessors
293(1) In preparing an assessment, an assessor must, in a fair and equitable manner,
(a) apply the valuation and other standards set out in the regulations, and
(b) follow the procedures set out in the regulations.
(2) If there are no procedures set out in the regulations for preparing assessments, the assessor must take into consideration assessments of similar property in the same municipality in which the property that is being assessed is located.
(3) The municipal assessor must, in accordance with the regulations, provide the Minister or the provincial assessor with information that the Minister or the provincial assessor requires about property in the municipality.
RSA 2000 cM‑26
s293;2002 c19 s3;2009 c29 s4;
2016 c24 s26
Right to enter on and inspect property
294(1) After giving reasonable notice to the owner or occupier of any property, an assessor may at any reasonable time, for the purpose of carrying out the duties and responsibilities of the assessor under Parts 9 to 12 and the regulations,
(a) enter on and inspect the property,
(b) request anything to be produced, and
(c) make copies of anything necessary to the inspection.
(2) When carrying out duties under subsection (1), an assessor must produce identification on request.
(3) An assessor must, in accordance with the regulations, inform the owner or occupier of any property of the purpose for which information is being collected under this section and section 295.
RSA 2000 cM‑26 s294;2002 c19 s4;2017 c13 s1(21)
Duty to provide information
295(1) A person must provide, on request by an assessor, any information necessary for the assessor to carry out the duties and responsibilities of an assessor under Parts 9 to 12 and the regulations.
(2) The Alberta Safety Codes Authority or an agency accredited under the Safety Codes Act must release, on request by an assessor, information or documents respecting a permit issued under the Safety Codes Act.
(3) An assessor may request information or documents under subsection (2) only in respect of a property within the municipality for which the assessor is preparing an assessment.
(4) No person may make a complaint in the year following the assessment year under section 460 or, in the case of designated industrial property, under section 492(1) about an assessment if the person has failed to provide any information requested under subsection (1) within 60 days from the date of the request.
(5) Information collected under this section must be reported to the Minister on the Minister’s request.
(6) Despite section 294(1) and subsection (1) of this section, where an assessment of property is the subject of a complaint under Part 11 or 12 by the person assessed in respect of that property,
(a) the assessed person is not obligated to provide information or produce anything to an assessor in respect of that assessment, and
(b) the assessor has no authority under section 294(1)(c) to make copies of anything the assessed person refuses to provide or produce relating to that assessment
until after the complaint has been heard and decided by the assessment review board or the Municipal Government Board, as the case may be.
RSA 2000 cM‑26
s295;2002 c19 s5;
2016 c24 s27;2017 c13 s2(6)
Assessor not bound by information received
295.1 An assessor is not bound by the information received under section 294 or 295 if the assessor has reasonable grounds to believe that the information is inaccurate.
2019 c22 s10(9)
Court authorized inspection and enforcement
296(1) The provincial assessor or a municipality may apply to the Court of Queen’s Bench for an order under subsection (2) if any person
(a) refuses to allow or interferes with an entry or inspection by an assessor, or
(b) refuses to produce anything requested by an assessor to assist the assessor in preparing an assessment or determining if property is to be assessed.
(2) The Court may make an order
(a) restraining a person from preventing or interfering with an assessor’s entry or inspection, or
(b) requiring a person to produce anything requested by an assessor under section 294 or 295.
(3) A copy of the application and each affidavit in support must be served at least 3 days before the day named in the application for the hearing.
RSA 2000 cM‑26 s296;2009 c53 s119;2016 c24 s28
Assigning assessment classes to property
297(1) When preparing an assessment of property, the assessor must assign one or more of the following assessment classes to the property:
(a) class 1 ‑ residential;
(b) class 2 ‑ non‑residential;
(c) class 3 ‑ farm land;
(d) class 4 - machinery and equipment.
(2) A council may by bylaw divide class 1 into sub‑classes on any basis it considers appropriate, and if the council does so, the assessor may assign one or more sub‑classes to property in class 1.
(2.1) A council may by bylaw divide class 2 into the sub‑classes prescribed by the regulations, and if the council does so, the assessor must assign one or more of the prescribed sub‑classes to a property in class 2.
(3) If more than one assessment class or sub‑class is assigned to a property, the assessor must provide a breakdown of the assessment, showing each assessment class or sub‑class assigned and the portion of the assessment attributable to each assessment class or sub‑class.
(4) In this section,
(a) “farm land” means land used for farming operations as defined in the regulations;
(a.1) “machinery and equipment” does not include
(i) any thing that falls within the definition of linear property as set out in section 284(1)(k), or
(ii) any component of a manufacturing or processing facility that is used for the cogeneration of power;
(b) “non‑residential”, in respect of property, means linear property, components of manufacturing or processing facilities that are used for the cogeneration of power or other property on which industry, commerce or another use takes place or is permitted to take place under a land use bylaw passed by a council, but does not include farm land or land that is used or intended to be used for permanent living accommodation;
(c) “residential”, in respect of property, means property that is not classed by the assessor as farm land, machinery and equipment or non‑residential.
RSA 2000 cM‑26
s297;2002 c19 s6;
2016 c24 s29;2017 c13 s2(7)
Non-assessable property
298(1) No assessment is to be prepared for the following property:
(a) a facility, works or system for
(i) the collection, treatment, conveyance or disposal of sanitary sewage, or
(ii) storm sewer drainage,
that is owned by the Crown in right of Alberta or Canada, a municipality or a regional services commission;
(b) a facility, works or system for the storage, conveyance, treatment, distribution or supply of water that is owned by the Crown in right of Alberta or Canada, a municipality or a regional services commission;
(b.1) a water supply and distribution system, including metering facilities, that is owned or operated by an individual or a corporation and used primarily to provide a domestic water supply service;
(c) irrigation works as defined in the Irrigation Districts Act and the land on which they are located when they are held by an irrigation district, but not including any residence or the land attributable to the residence;
(d) canals, dams, dikes, weirs, breakwaters, ditches, basins, reservoirs, cribs and embankments;
(e) flood‑gates, drains, tunnels, bridges, culverts, headworks, flumes, penstocks and aqueducts
(i) located at a dam,
(ii) used in the operation of a dam, and
(iii) used for water conservation or flood control, but not for the generation of electric power;
(f) land on which any property listed in clause (d) or (e) is located
(i) if the land is a dam site, and
(ii) whether or not the property located on the land is used for water conservation, flood control or the generation of electric power;
(g) a water conveyance system operated in connection with a manufacturing or processing plant, including any facilities designed and used to treat water to meet municipal standards, but not including any improvement designed and used for
(i) the further treatment of the water supply to meet specific water standards for a manufacturing or processing operation,
(ii) water reuse,
(iii) fire protection, or
(iv) the production or transmission of a natural resource;
(h) a sewage conveyance system operated in connection with a manufacturing or processing plant, including any facilities designed and used to treat and dispose of domestic sewage, but not including any improvement designed and used for the treatment of other effluent from the manufacturing or processing plant;
(i) roads, but not including a road right of way that is held under a lease, licence or permit from the Crown in right of Alberta or Canada or from a municipality and that is used for a purpose other than as a road;
(i.1) weigh scales, inspection stations and other improvements necessary to maintain the roads referred to in clause (i) and to keep those roads and users safe, but not including a street lighting system owned by a corporation, a municipality or a corporation controlled by a municipality;
(j) property held by the Crown in right of Alberta or Canada in a municipal district, improvement district, special area or specialized municipality that
(i) is not used or actively occupied by the Crown, or
(ii) is not occupied under an interest or right granted by the Crown,
unless the property is located in a hamlet or in an urban service area as defined in an order creating a specialized municipality;
(k) any provincial park or recreation area, including any campground, day use area or administration and maintenance facility held by the Crown in right of Alberta or operated under a facility operation contract or service contract with the Crown in right of Alberta, but not including the following:
(i) a residence and the land attributable to it;
(ii) property that is the subject of a disposition under the Provincial Parks Act or the Public Lands Act;
(iii) a downhill ski hill, golf course, food concession, store or restaurant, and the land attributable to it, operated under a facility operation contract or a service contract with the Crown in right of Alberta;
(k.1) any national park held by the Crown in right of Canada, but not including a parcel of land, an improvement, or a parcel of land and the improvements to it held under a lease, licence or permit from the Crown in right of Canada;
(l) property held by the Crown in right of Alberta or Canada and forming part of an undertaking in respect of the conservation, reclamation, rehabilitation or reforestation of land, but not including any residence or the land attributable to the residence;
(m) property used for or in connection with a forestry tower that is not accessible by road;
(n) any interest under a timber disposition under the Forests Act and the timber harvest or cut authorized by the disposition;
(o) any interest under a permit or authorization for the grazing of stock under the Forests Act or the Forest Reserves Act;
(p) wheel loaders, wheel trucks and haulers, crawler type shovels, hoes and dozers;
(q) linear property used exclusively for farming operations;
(r) linear property forming part of a rural gas distribution system and gas conveyance pipelines situated in a rural municipality where that linear property is owned by a municipality or a rural gas co‑operative association organized under the Rural Utilities Act, but not including gas conveyance pipelines owned by rural gas co‑operative associations,
(i) from the regulating and metering station to an industrial customer consuming more than 10 000 gigajoules of gas during any period that starts on November 1 in one year and ends on October 31 in the next year and that precedes the year in which the assessment for those pipelines is to be used for the purpose of imposing a tax under Part 10, or
(ii) that serve or deliver gas to
(A) a city, town, village, summer village or hamlet, or
(B) an urban service area as defined in an order creating a specialized municipality
that has a population of more than 500 people;
(r.1) linear property forming part of a rural gas distribution system where that gas distribution system is subject to a franchise area approval under the Gas Distribution Act;
(s) cairns and monuments;
(t) property in Indian reserves;
(u) property in Metis settlements;
(v) minerals;
(w) growing crops;
(x) the following improvements owned or leased by a regional airports authority created under section 5(2) of the Regional Airports Authorities Act:
(i) runways;
(ii) paving;
(iii) roads and sidewalks;
(iv) reservoirs;
(v) water and sewer lines;
(vi) fencing;
(vii) conveyor belts, cranes, weigh scales, loading bridges and machinery and equipment;
(viii) pole lines, transmission lines, light standards and unenclosed communications towers;
(y) farm buildings, except to the extent prescribed in the regulations;
(z) machinery and equipment, except to the extent prescribed in the regulations;
(aa) designated manufactured homes held in storage and forming part of the inventory of a manufacturer of or dealer in designated manufactured homes;
(bb) travel trailers that are
(i) not connected to any utility services provided by a public utility, and
(ii) not attached or connected to any structure;
(cc) linear property in the extended area network that is used for SuperNet purposes.
(2) In subsection (1)(r)(i), “industrial customer” means a customer that operates a factory, plant, works or industrial process related to manufacturing and processing.
(3) Despite subsection (1)(cc), where linear property referred to in that provision is used for business, the linear property is, subject to the regulations, assessable to the extent the linear property is used for business.
RSA 2000 cM‑26 s298;2005 c14 s4;2015 c8 s42
Access to municipal assessment record
299(1) An assessed person may ask the municipality, in the manner required by the municipality, to let the assessed person see or receive information prescribed by the regulations that is in the municipal assessor’s possession at the time of the request, showing how the municipal assessor prepared the assessment of that person’s property.
(2) Subject to subsection (3) and the regulations, the municipality must comply with a request under subsection (1).
(3) Where a complaint is filed under section 461 by the person assessed in respect of property, a municipality is not obligated to respond to a request by that person for information under this section in respect of an assessment of that property until the complaint has been heard and decided by an assessment review board.
(4) Subsection (3) does not apply if the request for information is in respect of an amended assessment and the amended assessment notice was issued during the complaint period.
RSA 2000 cM‑26 s299;2009 c29 s5;2016 c24 s30;2017 c13 s2(8)
Access to provincial assessment record
299.1(1) An assessed person may ask the provincial assessor, in the manner required by the provincial assessor, to let the assessed person see or receive information prescribed by the regulations in the provincial assessor’s possession at the time of the request, showing how the provincial assessor prepared the assessment of that person’s designated industrial property.
(2) Subject to subsection (3) and the regulations, the provincial assessor must comply with a request under subsection (1).
(3) Where a complaint described in section 492(1) is filed under section 491(1) by the person assessed in respect of designated industrial property, the provincial assessor is not obligated to respond to a request by that person for information under this section in respect of an assessment of that designated industrial property until the complaint has been heard and decided by the Municipal Government Board.
(4) Subsection (3) does not apply if the request for information is in respect of an amended assessment and the amended assessment notice was issued during the complaint period.
2016 c24 s30;2017 c13 s2(8)
Municipal access to provincial assessment record
299.2(1) A municipality may ask the provincial assessor, in the manner required by the provincial assessor, to let the municipality see or receive information in the provincial assessor’s possession at the time of the request, showing how the provincial assessor prepared the assessment of designated industrial property in the municipality.
(2) Subject to subsection (3) and the regulations, the provincial assessor must comply with a request under subsection (1).
(3) Where a complaint described in section 492(1) is filed under section 491(1) by a municipality in respect of designated industrial property, the provincial assessor is not obligated to respond to a request by that municipality for information under this section in respect of an assessment of that designated industrial property until the complaint has been heard and decided by the Municipal Government Board.
(4) Subsection (3) does not apply if the request for information is in respect of an amended assessment and the amended assessment notice was issued during the complaint period.
(5) Information obtained by a municipality under this section must be used only for assessment purposes and must not be disclosed except at the hearing of a complaint before the Municipal Government Board.
2016 c24 s30;2017 c13 s2(8)
Access to summary of municipal assessment
300(1) An assessed person may ask the municipality, in the manner required by the municipality, to let the assessed person see or receive a summary of the most recent assessment of any assessed property in the municipality of which the assessed person is not the owner.
(2) For the purposes of subsection (1), a summary of the most recent assessment must include the following information that is in the municipal assessor’s possession or under the municipal assessor’s control at the time of the request:
(a) a description of the parcel of land and any improvements, to identify the type and use of the property;
(b) the size and measurements of the parcel of land;
(c) the age and size or measurement of any improvements;
(d) the key attributes of any improvements to the parcel of land;
(e) the assessed value and any adjustments to the assessed value of the parcel of land;
(f) any other information prescribed or otherwise described in the regulations.
(3) The municipality must, in accordance with the regulations, comply with a request under subsection (1) if it is satisfied that necessary confidentiality will not be breached.
RSA 2000 cM‑26 s300;2009 c29 s6;2016 c24 s31
Access to summary of provincial assessment
300.1(1) An assessed person may ask the provincial assessor, in the manner required by the provincial assessor, to let the assessed person see or receive a summary of the most recent assessment of any assessed designated industrial property of which the assessed person is not the owner or operator.
(2) For the purposes of subsection (1), a summary of the most recent assessment must include the following information that is in the provincial assessor’s possession or under the provincial assessor’s control at the time of the request:
(a) a description of the designated industrial property;
(b) the assessed value associated with the designated industrial property;
(c) any other information prescribed or otherwise described in the regulations.
(3) The provincial assessor must, in accordance with the regulations, comply with a request under subsection (1) if the provincial assessor is satisfied that necessary confidentiality will not be breached.
2016 c24 s31
Right to release assessment information
301(1) A municipality may provide information in its possession about assessments if it is satisfied that necessary confidentiality will not be breached.
(2) The provincial assessor may provide information that is in the provincial assessor’s possession about assessments if the provincial assessor is satisfied that necessary confidentiality will not be breached.
RSA 2000 cM‑26 s301;2016 c24 s32
Relationship to Freedom
of Information and
Protection of Privacy Act
301.1 Sections 299 to 301 prevail despite the Freedom of Information and Protection of Privacy Act.
1994 cM‑26.1 s738
Division 2
Assessment Roll
Preparation of roll
302(1) Each municipality must prepare annually, not later than February 28, an assessment roll for assessed property in the municipality other than designated industrial property.
(2) The provincial assessor must prepare annually, not later than February 28, an assessment roll for assessed designated industrial property.
(3) The provincial assessor must provide to each municipality a copy of that portion of the provincial assessment roll that relates to the designated industrial property situated in the municipality.
RSA 2000 cM‑26 s302;2005 c14 s5;2016 c24 s33
Contents of roll
303 The assessment roll prepared by a municipality must show, for each assessed property, the following:
(a) a description sufficient to identify the location of the property;
(b) the name and mailing address of the assessed person;
(c) whether the property is a parcel of land, an improvement or a parcel of land and the improvements to it;
(d) if the property is an improvement, a description showing the type of improvement;
(e) the assessment;
(f) the assessment class or classes;
(f.1) repealed 2017 c13 s1(22);
(g) whether the property is assessable for public school purposes or separate school purposes, if notice has been given to the municipality under section 147 or 148 of the Education Act;
(g.1) repealed 2016 c24 s34;
(h) if the property is fully or partially exempt from taxation under Part 10, a notation of that fact;
(h.1) if a deferral of the collection of tax under section 364.1 or 364.2 is in effect for the property, a notation of that fact;
(i) any other information considered appropriate by the municipality or required by the Minister, as the case may be.
RSA 2000 cM‑26
s303;2002 c19 s7;2005 c14 s6;
2012 cE‑0.3 s279;2016 c24 s34;2017 c13 s1(22);
2019 c6 s3
Contents of provincial assessment roll
303.1 The provincial assessment roll must show, for each assessed designated industrial property, the following:
(a) a description of the type of designated industrial property;
(b) a description sufficient to identify the location of the designated industrial property;
(c) the name and mailing address of the assessed person;
(d) the assessment;
(e) the assessment class or classes;
(f) repealed 2017 c13 s2(9);
(g) whether the designated industrial property is assessable for public school purposes or separate school purposes, if notice has been given to the municipality under section 147 or 148 of the Education Act;
(h) if the designated industrial property is exempt from taxation under Part 10, a notation of that fact;
(h.1) if a deferral of the collection of tax under section 364.2 is in effect for the property, a notation of that fact;
(i) any other information considered appropriate by the provincial assessor.
2012 cE‑0.3 s279;2016 c24 s35;2017 c13 s2(9);2019 c6 s4
Recording assessed persons
304(1) The name of the person described in column 2 must be recorded on the assessment roll as the assessed person in respect of the assessed property described in column 1.
|
|
Column 1 |
|
Column 2 |
|
(a) |
a parcel of land, unless otherwise dealt with in this subsection; |
(a) |
the owner of the parcel of land; |
|
(b) |
a parcel of land and the improvements to it, unless otherwise dealt with in this subsection; |
(b) |
the owner of the parcel of land; |
|
(c) |
a parcel of land, an improvement or a parcel of land and the improvements to it held under a lease, licence or permit from the Crown in right of Alberta or Canada or a municipality; |
(c) |
the holder of the lease, licence or permit or, in the case of a parcel of land or a parcel of land and the improvements to it, the person who occupies the land with the consent of that holder or, if the land that was the subject of a lease, licence or permit has been sold under an agreement for sale, the purchaser under that agreement; |
|
(d) |
a parcel of land forming part of the station grounds of, or of a right of way for, a railway other than railway property, or a right of way for, irrigation works as defined in the Irrigation Districts Act or drainage works as defined in the Drainage Districts Act, that is held under a lease, licence or permit from the person who operates the railway, or from the irrigation district or the board of trustees of the drainage district; |
(d) |
the holder of the lease, licence or permit or the person who occupies the land with the consent of that holder; |
|
(d.1) |
railway property; |
(d.1) |
the owner of the railway property; |
|
(e) |
a parcel of land and the improvements to it held under a lease, licence or permit from a regional airports authority, where the land and improvements are used in connection with the operation of an airport; |
(e) |
the holder of the lease, licence or permit or the person who occupies the land with the consent of that holder; |
|
(f) |
a parcel of land, or a part of a parcel of land, and the improvements to it held under a lease, licence or permit from the owner of the land where the land and the improvements are used for |
(f) |
the holder of the lease, licence or permit;
|
|
|
(i) drilling, treating, separating, refining or processing of natural gas, oil, coal, salt, brine or any combination, product or by‑product of any of them, |
|
|
|
|
(ii) pipeline pumping or compressing, or (iii) working, excavating, transporting or storing any minerals in or under the land referred to in the lease, licence or permit or under land in the vicinity of that land. |
|
|
|
(g) |
machinery and equipment used in the excavation or transportation of coal or oil sands as defined in the Oil Sands Conservation Act; |
(g) |
the owner of the machinery and equipment; |
|
(h) |
improvements to a parcel of land listed in section 298 for which no assessment is to be prepared; |
(h) |
the person who owns or has exclusive use of the improvements; |
|
(i) |
linear property; |
(i) |
the operator of the linear property; |
|
(j) |
a designated manufactured home on a site in a manufactured home community and any other improvements located on the site and owned or occupied by the person occupying the designated manufactured home; |
(j) |
the owner of (i) the designated
manufactured home, (ii) the manufactured home community if the municipality passes a bylaw to that effect; |
|
(k) |
|
(k) |
the owner of the designated manufactured home if the municipality passes a bylaw to that effect. |
(2) When land is occupied under the authority of a right of entry order as defined in the Surface Rights Act or an order made under any other Act, it is, for the purposes of subsection (1), considered to be occupied under a lease or licence from the owner of the land.
(3) A person who purchases property or in any other manner becomes liable to be shown on the assessment roll as an assessed person
(a) must provide to the provincial assessor, in the case of designated industrial property, or
(b) must provide to the municipality, in the case of property other than designated industrial property,
written notice of a mailing address to which notices under this Part and Part 10 may be sent.
(4) Despite subsection (1)(c), no individual who occupies housing accommodation under a lease, licence or permit from a management body under the Alberta Housing Act is to be recorded as an assessed person if the sole purpose of the lease, licence or permit is to provide housing accommodation for that individual.
(5) Repealed 2016 c24 s36.
(6) A bylaw passed under subsection (1)(j)(ii)
(a) must be advertised,
(b) has no effect until the beginning of the year commencing at least 12 months after the bylaw is passed,
(c) must indicate the criteria used to designate the assessed person, and
(d) may apply to one or more manufactured home communities.
(7) When a bylaw is passed under subsection (1)(j)(ii), the owner of the designated manufactured home is the assessed person for the purpose of making a complaint under section 460(1) relating to the designated manufactured home.
RSA 2000 cM‑26
s304;2005 c14 s7;2008 c37 s3;
2016 c24 s36;2017 c13 s1(23)
Correction of roll
305(1) If it is discovered that there is an error, omission or misdescription in any of the information shown on the assessment roll,
(a) the assessor may correct the assessment roll for the current year only, and
(b) on correcting the roll, an amended assessment notice must be prepared and sent to the assessed person.
(1.1) Where an assessor corrects the assessment roll in respect of an assessment about which a complaint has been made, the assessor must send to the assessment review board or the Municipal Government Board, as the case may be, no later than the time required by the regulations,
(a) a copy of the amended assessment notice, and
(b) a statement containing the following information:
(i) the reason for which the assessment roll was corrected;
(ii) what correction was made;
(iii) how the correction affected the amount of the assessment.
(1.2) Where the assessor sends a copy of an amended assessment notice under subsection (1.1) before the date of the hearing in respect of the complaint,
(a) the complaint is cancelled,
(b) the complainant’s complaint fees must be returned, and
(c) the complainant has a new right of complaint in respect of the amended assessment notice.
(2) If it is discovered that no assessment has been prepared for a property and the property is not listed in section 298, an assessment for the current year only must be prepared and an assessment notice must be prepared and sent to the assessed person.
(3) If exempt property becomes taxable or taxable property becomes exempt under section 364.1, 364.2 or 368, the assessment roll must be corrected for the current year only and an amended assessment notice must be prepared and sent to the assessed person.
(3.1) If the collection of tax on property is deferred under section 364.1 or 364.2 or a deferral under one of those sections is cancelled, the assessment roll must be corrected and an amended assessment notice must be prepared and sent to the assessed person.
(4) The date of every entry made on the assessment roll under this section or section 477 or 517 must be shown on the roll.
(5), (6) Repealed 2016 c24 s37.
RSA 2000 cM‑26
s305;2002 c19 s8;2009 c29 s7;
2015 c8 s43;2016 c24 s37;2017 c13 s1(24);2019 c6 s5
Report to Minister
305.1 If an assessment roll is corrected under section 305 or changed under section 477 or 517, the municipality must, in the form and within the time prescribed by the regulations, report the correction or change, as the case may be, to the Minister.
2002 c19 s9
Severability of roll
306 The fact that any information shown on the assessment roll contains an error, omission or misdescription does not invalidate any other information on the roll or the roll itself.
1994 cM‑26.1 s306
Inspection of roll
307 Any person may inspect the municipal assessment roll during regular business hours on payment of the fee set by the council.
RSA 2000 cM‑26 s307;2016 c24 s38
Division 3
Assessment Notices
Assessment notices
308(1) Each municipality must annually
(a) prepare assessment notices for all assessed property, other than designated industrial property, shown on the assessment roll referred to in section 302(1), and
(b) send the assessment notices to the assessed persons in accordance with the regulations.
(2) The provincial assessor must annually
(a) prepare assessment notices for all assessed designated industrial property shown on the provincial assessment roll,
(b) send the assessment notices to the assessed persons in accordance with the regulations, and
(c) send the municipality copies of the assessment notices.
(3) Repealed 2016 c24 s39.
(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) Repealed 2016 c24 s39.
RSA 2000 cM‑26 s308;2005 c14 s8;2016 c24 s39
Notice of assessment date
308.1(1) An assessor must annually set a notice of assessment date, which must be no earlier than January 1 and no later than July 1.
(2) An assessor must set additional notice of assessment dates for amended and supplementary assessment notices, but none of those notice of assessment dates may be later than the date that tax notices are required to be sent under Part 10.
2017 c13 s1(25)
Contents of assessment notice
309(1) An assessment notice or an amended assessment notice must show the following:
(a) the same information that is required to be shown on the assessment roll;
(b) the notice of assessment date;
(c) a statement that the assessed person may file a complaint not later than the complaint deadline;
(d) information respecting filing a complaint in accordance with the regulations.
(2) An assessment notice may be in respect of a number of assessed properties if the same person is the assessed person for all of them.
RSA 2000 cM‑26 s309;2009 c29 s8; 2016 c24 s40;2017 c13 s2(10)
Sending assessment notices
310(1) Subject to subsections (1.1) and (3), assessment notices must be sent no later than July 1 of each year.
(1.1) An amended assessment notice must be sent no later than the date the tax notices are required to be sent under Part 10.
(2) If the mailing address of an assessed person is unknown,
(a) a copy of the assessment notice must be sent to the mailing address of the assessed property, and
(b) if the mailing address of the property is also unknown, the assessment notice must be retained by the municipality or the provincial assessor, as the case may be, and is deemed to have been sent to the assessed person.
(3) An assessment notice must be sent at least 7 days prior to the notice of assessment date.
(4) A designated officer must certify the date on which the assessment notice is sent.
(5) The certification of the date referred to in subsection (4) is evidence that the assessment notice has been sent.
RSA 2000 cM‑26
s310;2009 c29 s9;
2016 c24 s41;2017 c13 s1(26)
Publication of notice
311(1) Each municipality must publish in one issue of a newspaper having general circulation in the municipality, or in any other manner considered appropriate by the municipality, a notice that the assessment notices have been sent.
(2) All assessed persons are deemed as a result of the publication referred to in subsection (1) to have received their assessment notices.
(3) The provincial assessor must publish in The Alberta Gazette a notice that the assessment notices in respect of designated industrial property have been sent.
(4) All assessed persons are deemed as a result of the publication referred to in subsection (3) to have received their assessment notices in respect of designated industrial property.
RSA 2000 cM‑26 s311;2005 c14 s9;2016 c24 s42
Correction of notice
312 If it is discovered that there is an error, omission or misdescription in any of the information shown on an assessment notice, an amended assessment notice may be prepared and sent to the assessed person.
1994 cM‑26.1 s312
Division 4
Preparation of Supplementary Assessments
Bylaw
313(1) If a municipality wishes to require the preparation of supplementary assessments for improvements, the council must pass a supplementary assessment bylaw authorizing the assessments to be prepared for the purpose of imposing a tax under Part 10 in the same year.
(2) A bylaw under subsection (1) must refer
(a) to all improvements, or
(b) to all designated manufactured homes in the municipality.
(3) A supplementary assessment bylaw or any amendment to it applies to the year in which it is passed, only if it is passed before May 1 of that year.
(4) A supplementary assessment bylaw must not authorize assessments to be prepared by the municipal assessor for designated industrial property.
RSA 2000 cM‑26 s313;2016 c24 s135;2018 c11 s13
Supplementary assessment
314(1) The municipal assessor must prepare supplementary assessments for machinery and equipment used in manufacturing and processing if those improvements are operational in the year in which they are to be taxed under Part 10.
(2) The municipal assessor must prepare supplementary assessments for other improvements if
(a) they are completed in the year in which they are to be taxed under Part 10,
(b) they are occupied during all or any part of the year in which they are to be taxed under Part 10, or
(c) they are moved into the municipality during the year in which they are to be taxed under Part 10 and they will not be taxed in that year by another municipality.
(2.1) The municipal assessor may prepare a supplementary assessment for a designated manufactured home that is moved into the municipality during the year in which it is to be taxed under Part 10 despite that the designated manufactured home will be taxed in that year by another municipality.
(3) A supplementary assessment must reflect
(a) the value of an improvement that has not been previously assessed, or
(b) the increase in the value of an improvement since it was last assessed.
(4) Supplementary assessments must be prepared in the same manner as assessments are prepared under Division 1, but must be prorated to reflect only the number of months during which the improvement is complete, occupied, located in the municipality or in operation, including the whole of the first month in which the improvement was completed, was occupied, was moved into the municipality or began to operate.
RSA 2000 cM‑26 s314;2016 c24 s43
Supplementary assessment
re
designated industrial property
314.1(1) Subject to the regulations, the provincial assessor must prepare supplementary assessments for new designated industrial property that becomes operational after October 31 of the year prior to the year in which the designated industrial property is to be taxed under Part 10.
(2) Supplementary assessments must reflect the valuation standard set out in the regulations for designated industrial property.
(3) Subject to the regulations, supplementary assessments for designated industrial property must be prorated to reflect only the number of months, including the whole of the first month, during which the property is operational.
(4) Despite subsections (1) to (3),
(a) a supplementary assessment must be prepared only for designated industrial property that has not been previously assessed, and only when it becomes operational;
(b) a supplementary assessment must not be prepared in respect of designated industrial property that ceases to operate during the tax year.
2016 c24 s44
Supplementary assessment roll
315(1) Before the end of the year in which supplementary assessments are prepared, the municipality must prepare a supplementary assessment roll.
(2) Before the end of the year in which supplementary assessments are prepared, the provincial assessor must prepare a supplementary assessment roll for designated industrial property.
(3) A supplementary assessment roll must show, for each assessed improvement or designated industrial property, the following:
(a) the same information that is required to be shown on the assessment roll;
(b) in the case of an improvement, the date that the improvement
(i) was completed, occupied or moved into the municipality, or
(ii) became operational.
(4) Sections 304, 305, 306 and 307 apply in respect of a supplementary assessment roll.
(5) The provincial assessor must provide a copy of the supplementary assessment roll for designated industrial property to the municipality.
RSA 2000 cM‑26 s315;2016 c24 s45
Supplementary assessment notices
316(1) Before the end of the year in which supplementary assessments are prepared other than for designated industrial property, the municipality must
(a) prepare a supplementary assessment notice for every assessed improvement shown on the supplementary assessment roll referred to in section 315(1), and
(b) send the supplementary assessment notices to the assessed persons.
(2) Before the end of the year in which supplementary assessments for designated industrial property are prepared, the provincial assessor must
(a) prepare supplementary assessment notices for all assessed designated industrial property shown on the supplementary assessment roll referred to in section 315(2),
(b) send the supplementary assessment notices to the assessed persons in accordance with the regulations, and
(c) send the municipality copies of the supplementary assessment notices.
RSA 2000 cM‑26 s316;2009 c29 s10;2016 c24 s45
Contents of supplementary assessment notice
316.1(1) 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 notice of assessment date;
(c) a statement that the assessed person may file a complaint not later than the complaint deadline;
(d) information respecting filing a complaint in accordance with the regulations.
(2) Sections 308(2), 309(2), 310(1.1) and (3) and 312 apply in respect of supplementary assessment notices.
2016 c24 s45;2017 c13 s2(11)
Division 5
Equalized Assessments
Definition
317 In this Division, “equalized assessment” means an assessment that is prepared by the Minister in accordance with this Division for an entire municipality and reflects
(a) assessments of property in the municipality that is taxable under Part 10,
(b) repealed 2016 c24 s46,
(c) assessments of property in the municipality in respect of which a grant may be paid by the Crown in right of Canada under the Payments in Lieu of Taxes Act (Canada),
(d) assessments of property in the municipality made taxable or exempt as a result of a council passing a bylaw under Part 10, except any property made taxable under section 363(1)(d), and
(e) assessments of property in the municipality that is the subject of a tax agreement under section 333.1, 360 or 364.1,
from the year preceding the year in which the equalized assessment is effective.
RSA 2000 cM‑26 s317;2015 c8 s44;2016 c24 s46
Supplementary assessments
317.1 Despite section 317, supplementary assessments prepared under a supplementary assessment bylaw under section 313 must not be included in the equalized assessment for a municipality.
1995 c24 s44
Preparation of equalized assessments
318 The Minister must prepare annually, in accordance with the regulations, an equalized assessment for each municipality.
1994 cM‑26.1 s318
Duty to provide information
319(1) Each municipality must provide to the Minister annually, not later than the date required by regulations made under section 322(1) or guidelines made under section 322(2), a return containing the information requested by the Minister in the form required by the Minister.
(2) If a municipality does not provide the information requested by the Minister, the Minister must prepare the equalized assessment using whatever information is available about the municipality.
RSA 2000 cM‑26 s319;2015 c8 s45
Sending equalized assessments to municipalities
320 The Minister must send to each municipality annually, not later than November 1, a report of all the equalized assessments prepared.
1994 cM‑26.1 s320
Appeal of equalized assessment
321 A municipality may make a complaint regarding the amount of an equalized assessment to the Municipal Government Board not later than 30 days from the date the Minister sends the municipality the report described in section 320.
RSA 2000 cM‑26 s321;2002 c19 s12;2009 c29 s11;2015 c8 s46
Division 6
General Powers of the Minister
Relating to Assessments and
Equalized Assessments
Regulations
322(1) The Minister may make regulations
(a) respecting qualifications to be met by persons authorized to carry out the duties and responsibilities of an assessor under this Act;
(b) defining “electric power systems”, “facilities”, “farming operations”, “farm building”, “machinery and equipment”, “operator”, “pipelines”, “railway property”, “street lighting systems”, “telecommunication systems” and “wells”;
(b.01) respecting when property is to be considered operational for the purposes of one or more provisions of this Part;
(b.1) defining “extended area network” and “SuperNet”;
(c) respecting the extent to which farm buildings and machinery and equipment may be assessed under section 298;
(c.1) respecting the assessment of linear property referred to in section 298(3), including, without limitation, respecting information to be provided, and by whom it is to be provided, for preparing the assessment;
(d) establishing valuation standards for property;
(d.1) respecting the delegation of the powers, duties and functions of the provincial assessor under section 284.1 or of a municipal assessor under section 284.2;
(d.2) designating major plants and other property as designated industrial property;
(d.3) respecting designated industrial property, including, without limitation, regulations respecting the specifications and characteristics of designated industrial property;
(e) respecting processes and procedures for preparing assessments;
(e.1) respecting the manner in which an assessor must inform an owner or occupier of any property of the purpose for which information is being collected under sections 294 and 295;
(e.11) respecting the providing of information by the provincial assessor to a municipality under section 299.2, including, without limitation, regulations
(i) requiring the provincial assessor and the municipality to enter into a confidentiality agreement with respect to that information, and
(ii) respecting the terms and conditions of a confidentiality agreement;
(e.2) respecting assessment rolls and assessment notices including, without limitation, regulations
(i) respecting the information to be shown on an assessment roll and on an assessment notice;
(ii) providing for the method of determining the assessed person for the purposes of section 304(1);
(iii) respecting the sending of assessment notices;
(f) respecting the allowance of depreciation on machinery and equipment;
(g) prescribing standards to be met by assessors in the preparation of assessments;
(g.01) prescribing sub‑classes for the purposes of section 297(2.1);
(g.1) prescribing or otherwise describing information for the purposes of sections 299(1), 299.1(1), 300(2)(f) and 300.1(2)(c);
(g.2) respecting procedures and time‑lines to be followed by a municipality in dealing with a request for information under section 299 or a request for a summary of an assessment under section 300;
(g.3) respecting the imposition of penalties or other sanctions against a municipality for failing to comply with a request for information under section 299 or a request for a summary of an assessment under section 300;
(g.4) respecting the dates by which returns referred to in section 319(1) must be provided to the Minister;
(h) respecting equalized assessments;
(h.1) respecting the audit of any matters relating to assessments;
(h.2) respecting the providing of information to an assessor under section 295(1);
(h.3) respecting procedures and time‑lines to be followed by a provincial assessor in dealing with a request for information under section 299.1 or 299.2 or a request for a summary of an assessment under section 300.1;
(h.4) respecting supplementary assessments;
(h.5) defining any term or expression that is used but not defined in this Part;
(i) respecting any other matter considered necessary to carry out the intent of this Act.
(2) Where the Minister considers it advisable to do so, the Minister may by order establish guidelines respecting any matter for which the Minister may make a regulation under subsection (1).
(3) A guideline established under subsection (2) is a regulation for the purposes of this Act, but is exempted from the application of the Regulations Act.
(4) The Minister must
(a) publish in The Alberta Gazette a notice of any guideline established under subsection (2) and information about where copies of the guideline may be obtained or are available to the public;
(b) ensure that any guideline established under subsection (2) is published in a form and manner that the Minister considers appropriate.
(5) Subsection (4) applies only to guidelines established under subsection (2) on or after July 1, 2007.
(6) In designating by regulation a major plant as designated industrial property, the Minister may include as a major plant any parcel of land, improvements or other property.
(7) The inclusion of property pursuant to subsection (6) is not invalid even if the property is used for residential or agricultural purposes, or is vacant.
(8) If an application is made to a court in respect of the validity of a regulation designating a major plant as designated industrial property,
(a) the application shall be limited to whether a specific parcel of land, improvement or other property for which the applicant is the assessed person is or is not all or a part of a major plant;
(b) evidence of the inclusion of property pursuant to subsection (6) or of property not designated as a major plant pursuant to subsection (6) is not admissible to demonstrate the invalidity of the regulation or any part of it.
RSA 2000 cM‑26
s322;2002 c19 s14;2005 c14 s10;
2007 c16 s2;2009 c29 s12;2015 c8 s47;
2016 c24 s47;2017 c13 ss1(27), 2(12)
Validation of Minister’s Guidelines
322.1(1) In this section,
(a) “Minister’s Guidelines” means
(i) the following guidelines referred to in the Matters Relating to Assessment and Taxation Regulation (AR 220/2004):
(A) Alberta Assessment Quality Minister’s Guidelines;
(B) Alberta Farm Land Assessment Minister’s Guidelines;
(C) Alberta Linear Property Assessment Minister’s Guidelines;
(D) Alberta Machinery and Equipment Assessment Minister’s Guidelines;
(E) Alberta Railway Assessment Minister’s Guidelines,
(ii) any previous versions of the guidelines named in subclause (i) that are referred to in the previous regulations, and
(iii) the 2005 Construction Cost Reporting Guide established by the Minister and any previous versions of the Construction Cost Reporting Guide established by the Minister,
and includes any manuals, guides and handbooks referred to or incorporated into any of the guidelines or guides referred to in subclauses (i) to (iii);
(b) “previous regulations” means
(i) the Matters Relating to Assessment and Taxation Regulation (AR 289/99), and
(ii) the Standards of Assessment Regulation (AR 365/94).
(2) The Minister’s Guidelines are declared valid as of the dates on which they were established, and no assessment prepared pursuant to the Minister’s Guidelines shall be challenged on the basis of the validity of the Minister’s Guidelines
(a) in any existing or future proceeding under this or any other Act, or
(b) in any existing or future action, matter or proceeding before a court.
(3) The Minister’s Guidelines are deemed to be guidelines established under section 322(2).
2007 c16 s3
Minister’s power to prepare assessments
323 If it appears to the Minister that in any year a council will be unable to carry out its obligation under section 285, the Minister may cause any or all of the assessments in the municipality to be prepared and the council is responsible for the costs.
1994 cM‑26.1 s323
Minister’s power to quash assessments
324(1) If, after an inspection under section 571 or an audit under the regulations is completed, the Minister is of the opinion that an assessment
(a) has not been prepared in accordance with the rules and procedures set out in this Part and the regulations,
(b) is not fair and equitable, taking into consideration assessments of similar property, or
(c) does not meet the standards required by the regulations,
the Minister may quash the assessment and direct that a new assessment be prepared.
(2) On quashing an assessment, the Minister must provide directions as to the manner and times in which
(a) the new assessment is to be prepared,
(a.1) a new notice of assessment date is to be established,
(b) the new assessment is to be placed on the assessment roll, and
(c) amended assessment notices are to be sent to the assessed persons.
(3) The Minister must specify the effective date of a new assessment prepared under this section.
RSA 2000 cM‑26 s324;2002 c19 s15;2017 c13 s1(28)
Minister’s power to alter an equalized assessment
325 Despite anything in this Act, the Minister may adjust an equalized assessment at any time.
Continuous bylaws — assessment
325.1 Bylaws enacted under section 297 or 313 remain in force after the year in which they are enacted and apply in respect of subsequent years until they are repealed.
2019 c22 s10(10)
Part 10
Taxation
Division 1
General Provisions
Definitions
326(1) In this Part,
(a) “requisition” means
(i) repealed 1995 c24 s45,
(ii) any part of the amount required to be paid into the Alberta School Foundation Fund under section 167 of the Education Act that is raised by imposing a rate referred to in section 167 of the Education Act,
(iii) any part of the requisition of school boards under Part 6, Division 3 of the Education Act,
(iv) repealed 2008 cE‑6.6 s55,
(v) the amount required to be paid to a management body under section 7 of the Alberta Housing Act, or
(vi) the amount required to recover the costs incurred for matters related to
(A) the assessment of designated industrial property, and
(B) any other matters related to the provincial assessor’s operations;
(b) “student dormitory” means a housing unit
(i) that is used in connection with a purpose referred to in section 362(1)(c), (d) or (e) or with a college incorporated under a private Act of the Legislature, and
(ii) the residents of which are students of a facility used in connection with a purpose referred to in section 362(1)(c), (d) or (e) or with a college incorporated under a private Act of the Legislature,
but does not include a single family residence and the land attributable to that residence;
(c) “tax arrears” means taxes that remain unpaid after December 31 of the year in which they are imposed.
(2) For purposes of Divisions 3 and 4, “business” does not include a constituency office of a Member of the Legislative Assembly or any other office used by one or more Members of the Legislative Assembly to carry out their duties and functions as Members.
RSA 2000 cM‑26
s326;2008 cE‑6.6 s55;2012 cE‑0.3 s279;
2015 c8 s48;2016 c24 s48
Tax roll
327(1) Each municipality must prepare a tax roll annually.
(2) The tax roll may consist of one roll for all taxes imposed under this Part or a separate roll for each tax imposed under this Part.
(3) The tax roll for property tax may be a continuation of the assessment roll prepared under Part 9 or may be separate from the assessment roll.
(4) The fact that any information shown on the tax roll contains an error, omission or misdescription does not invalidate any other information on the roll or the roll itself.
1994 cM‑26.1 s327
Duty to provide information
328 Taxpayers must provide, on request by the municipality, any information necessary for the municipality to prepare its tax roll.
1994 cM‑26.1 s328
Contents of tax roll
329 The tax roll must show, for each taxable property or business, the following:
(a) a description sufficient to identify the location of the property or business;
(b) the name and mailing address of the taxpayer;
(c) the assessment;
(d) the name, tax rate and amount of each tax imposed in respect of the property or business;
(e) the total amount of all taxes imposed in respect of the property or business;
(f) the amount of tax arrears, if any;
(g) if any property in the municipality is the subject of an agreement between the taxpayer and the municipality under section 347(1) relating to tax arrears, a notation of that fact;
(g.1) if any property in the municipality is the subject of a bylaw or agreement under section 364.1 to defer the collection of tax, a notation of the amount deferred and the taxation year or years to which the amount relates;
(g.2) if any property in the municipality is the subject of a deferral granted under section 364.2, a notation of the amount deferred and the taxation year or years to which the amount relates;
(h) any other information considered appropriate by the municipality.
RSA 2000 cM‑26 s329;2016 c24 s49;2019 c6 s6
Correction of roll
330(1) If it is discovered that there is an error, omission or misdescription in any of the information shown on the tax roll, the municipality may correct the tax roll for the current year only and on correcting the roll, it must prepare and send an amended tax notice to the taxpayer.
(2) If it is discovered that no tax has been imposed on a taxable property or business, the municipality may impose the tax for the current year only and prepare and send a tax notice to the taxpayer.
(3) If exempt property becomes taxable or taxable property becomes exempt under section 368, the municipality must correct the tax roll and on correcting the roll, it must send an amended tax notice to the taxpayer.
(4) The date of every entry made on the tax roll under this section must be shown on the roll.
1994 cM‑26.1 s330
Person liable to pay taxes
331(1) Subject to the regulations, the person liable to pay a property tax imposed under this Part is the person who
(a) at the time the assessment is prepared under Part 9, is the assessed person, or
(b) subsequently becomes the assessed person.
(2) The person liable to pay any other tax imposed under this Part is the person who
(a) at the time the tax is imposed, is liable in accordance with this Part or a regulation made under this Part to pay the tax, or
(b) subsequently becomes liable in accordance with this Part or a regulation made under this Part to pay it.
RSA 2000 cM‑26 s331;2005 c14 s11
Taxes imposed on January 1
332 Taxes imposed under this Part, other than a supplementary property tax and a supplementary business tax, are deemed to have been imposed on January 1.
1994 cM‑26.1 s332
Tax notices
333(1) Each municipality must annually
(a) prepare tax notices for all taxable property and businesses shown on the tax roll of the municipality, and
(b) send the tax notices to the taxpayers.
(2) A tax notice may include a number of taxable properties and taxable businesses if the same person is the taxpayer for all of them.
(3) A tax notice may consist of one notice for all taxes imposed under this Part, a separate notice for each tax or several notices showing one or more taxes.
(4) The assessment notice and the tax notice relating to the same property may be sent together or may be combined on one notice.
1994 cM‑26.1 s333
Tax agreements
333.1(1) The council of a municipality may make a tax agreement with an assessed person who occupies or manages
(a) the municipality’s property, including property under the direction, control and management of
(i) the municipality, or
(ii) a non‑profit organization that holds the property on behalf of the municipality,
or
(b) property for the purpose of operating a professional sports franchise.
(2) A tax agreement may provide that, instead of paying the taxes imposed under this Part and any other fees or charges payable to the municipality, the assessed person may make an annual payment to the municipality calculated under the agreement.
(3) A tax agreement under this section must provide that the municipality accepts payment of the amount calculated under the agreement in place of the taxes and other fees or charges specified in the agreement.
1998 c24 s24
Contents of tax notice
334(1) A tax notice must show the following:
(a) the same information that is required to be shown on the tax roll;
(b) the date the tax notice is sent to the taxpayer;
(c) the amount of the requisitions, any one or more of which may be shown separately or as part of a combined total;
(d) except when the tax is a property tax, the date by which a complaint must be made, which date must not be less than 30 days after the tax notice is sent to the taxpayer;
(e) the name and address of the designated officer with whom a complaint must be filed;
(f) the dates on which penalties may be imposed if the taxes are not paid;
(f.1) information on how to request a receipt for taxes paid;
(g) any other information considered appropriate by the municipality.
(2) A tax notice may show
(a) one tax rate that combines all of the tax rates set by the property tax bylaw, or
(b) each of the tax rates set by the property tax bylaw.
(3) Despite subsection (2), a tax notice must show, separately from all other tax rates shown on the notice, the tax rates set by the property tax bylaw to raise the revenue to pay the requisitions referred to in section 326(1)(a)(ii) or (vi).
RSA 2000 cM‑26 s334;2016 c24 s50;2017 c13 s1(29)
Sending tax notices
335(1) The tax notices must be sent before the end of the year in which the taxes are imposed.
(2) If the mailing address of a taxpayer is unknown
(a) a copy of the tax notice must be sent to the mailing address of the taxable property or business, and
(b) if the mailing address of the taxable property or business is also unknown, the tax notice must be retained by the municipality and is deemed to have been sent to the taxpayer.
1994 cM‑26.1 s335
Certification of date of sending tax notice
336(1) A designated officer must certify the date the tax notices are sent under section 335.
(2) The certification of the date referred to in subsection (1) is evidence that the tax notices have been sent and that the taxes have been imposed.
1994 cM‑26.1 s336
Deemed receipt of tax notice
337 A tax notice is deemed to have been received 7 days after it is sent.
1994 cM‑26.1 s337
Correction of tax notice
338 If it is discovered that there is an error, omission or misdescription in any of the information shown on a tax notice, the municipality may prepare and send an amended tax notice to the taxpayer.
1994 cM‑26.1 s338
Incentives
339 A council may by bylaw provide incentives for payment of taxes by the dates set out in the bylaw.
1994 cM‑26.1 s339
Instalments
340(1) A council may by bylaw permit taxes to be paid by instalments, at the option of the taxpayer.
(2) A person who wishes to pay taxes by instalments must make an agreement with the council authorizing that method of payment.
(3) When an agreement under subsection (2) is made, the tax notice, or a separate notice enclosed with the tax notice, must state
(a) the amount and due dates of the instalments to be paid in the remainder of the year, and
(b) what happens if an instalment is not paid.
1994 cM‑26.1 s340
Deemed receipt of tax payment
341 A tax payment that is sent by mail to a municipality is deemed to have been received by the municipality on the date of the postmark stamped on the envelope.
1994 cM‑26.1 s341
Receipt for payment of taxes
342 When taxes are paid to a municipality and the assessed person requests a receipt, the municipality must provide a receipt.
RSA 2000 cM‑26 s342;2017 c13 s1(30)
Application of tax payment
343(1) A tax payment must be applied first to tax arrears.
(2) If a person does not indicate to which taxable property or business a tax payment is to be applied, a designated officer must decide to which taxable property or business owned by the taxpayer the payment is to be applied.
1994 cM‑26.1 s343
Penalty for non‑payment in current year
344(1) A council may by bylaw impose penalties in the year in which a tax is imposed if the tax remains unpaid after the date shown on the tax notice.
(2) A penalty under this section is imposed at the rate set out in the bylaw.
(3) The penalty must not be imposed sooner than 30 days after the tax notice is sent out.
1994 cM‑26.1 s344
Penalty for non‑payment in other years
345(1) A council may by bylaw impose penalties in any year following the year in which a tax is imposed if the tax remains unpaid after December 31 of the year in which it is imposed.
(2) A penalty under this section is imposed at the rate set out in the bylaw.
(3) The penalty must not be imposed sooner than January 1 of the year following the year in which the tax was imposed or any later date specified in the bylaw.
1994 cM‑26.1 s345
Penalties
346 A penalty imposed under section 344 or 345 is part of the tax in respect of which it is imposed.
1994 cM‑26.1 s346
Cancellation, reduction, refund or deferral of taxes
347(1) If a council considers it equitable to do so, it may, generally or with respect to a particular taxable property or business or a class of taxable property or business, do one or more of the following, with or without conditions:
(a) cancel or reduce tax arrears;
(b) cancel or refund all or part of a tax;
(c) defer the collection of a tax.
(2) A council may phase in a tax increase or decrease resulting from the preparation of any new assessment.
1994 cM‑26.1 s347
Tax becomes debt to municipality
348 Taxes due to a municipality
(a) are an amount owing to the municipality,
(b) are recoverable as a debt due to the municipality,
(c) take priority over the claims of every person except the Crown, and
(d) are a special lien
(i) on land and any improvements to the land, if the tax is a property tax, a community revitalization levy, a special tax, a clean energy improvement tax, a local improvement tax or a community aggregate payment levy, or
(ii) on goods, if the tax is a business tax, a community revitalization levy, a well drilling equipment tax, a community aggregate payment levy or a property tax imposed in respect of a designated manufactured home in a manufactured home community.
RSA 2000 cM‑26 s348;2005 c14 s12;2018 c6 s5
Fire insurance proceeds
349(1) Taxes that have been imposed in respect of improvements are a first charge on any money payable under a fire insurance policy for loss or damage to those improvements.
(2) Taxes that have been imposed in respect of a business are a first charge on any money payable under a fire insurance policy for loss or damage to any personal property
(a) that is located on the premises occupied for the purposes of the business, and
(b) that is used in connection with the business and belongs to the taxpayer.
1994 cM‑26.1 s349
Tax certificates
350 On request, a designated officer must issue a tax certificate showing
(a) the amount of taxes imposed in the year in respect of the property or business specified on the certificate and the amount of taxes owing,
(b) the total amount of tax arrears, if any, and
(c) the total amount of tax, if any, in respect of which collection is deferred under this Part.
RSA 2000 cM‑26 s350;2016 c24 s51
Non-taxable property
351(1) The following are exempt from taxation under this Part:
(a) property listed in section 298;
(b) any property or business in respect of which an exemption from assessment or taxation, or both, was granted before January 1, 1995
(i) by a private Act, or
(ii) by an order of the Lieutenant Governor in Council based on an order of the Local Authorities Board.
(2) A council may by bylaw cancel an exemption referred to in subsection (1)(b), with respect to any property or business.
(3) A council proposing to pass a bylaw under subsection (2) must notify the person or group that will be affected of the proposed bylaw.
(4) A bylaw under subsection (2) has no effect until the expiration of one year after it is passed.
(5) A copy of a bylaw under subsection (2) must be sent to the Minister and if the bylaw amends a private Act the Minister must send a copy to the clerk of the Legislative Assembly.
1994 cM‑26.1 s351
Limitation on time for starting proceedings
352(1) An action, suit or other proceedings for the return by a municipality of any money paid to the municipality, whether under protest or otherwise, as a result of a claim by the municipality, whether valid or invalid, for payment of taxes or tax arrears must be started within 6 months after the payment of the money to the municipality.
(2) If no action, suit or other proceeding is started within the period referred to in subsection (1), the payment made to the municipality is deemed to have been a voluntary payment.
1994 cM‑26.1 s352
Division 2
Property Tax
Property tax bylaw
353(1) Each council must pass a property tax bylaw annually.
(2) The property tax bylaw authorizes the council to impose a tax in respect of property in the municipality to raise revenue to be used toward the payment of
(a) the expenditures and transfers set out in the budget of the municipality, and
(b) the requisitions.
(3) The tax must not be imposed in respect of property
(a) that is exempt under section 351, 361 or 362, or
(b) that is exempt under section 363 or 364, unless the bylaw passed under that section makes the property taxable.
1994 cM‑26.1 s353
Tax rates
354(1) The property tax bylaw must set and show separately all of the tax rates that must be imposed under this Division to raise the revenue required under section 353(2).
(2) A tax rate must be set for each assessment class or sub‑class referred to in section 297.
(3) The tax rate may be different for each assessment class or sub‑class referred to in section 297.
(3.1) Despite subsection (3), the tax rate for the class referred to in section 297(1)(d) and the tax rate for the sub-classes referred to in section 297(2.1) must be set in accordance with the regulations.
(4) The tax rates set by the property tax bylaw must not be amended after the municipality sends the tax notices to the taxpayers unless subsection (5) applies.
(5) If after sending out the tax notices the municipality discovers an error or omission that relates to the tax rates set by the property tax bylaw, the municipality may
(a) amend the property tax bylaw to the extent necessary to correct the error or omission, and
(b) send out amended tax notices, if required as a result of the corrections to the property tax bylaw.
(6) A municipality must, within 30 days after passing a property tax bylaw amendment under subsection (5), provide the Minister with a copy of the amended bylaw.
RSA 2000 cM‑26 s354;2016 c24 s52;2019 c22 s10(11)
Calculating tax rates
355 A tax rate is calculated by dividing the amount of revenue required by the total assessment of all property on which that tax rate is to be imposed.
1994 cM‑26.1 s355;1995 c24 s47
Calculating amount of tax
356 The amount of tax to be imposed under this Division in respect of a property is calculated by multiplying the assessment for the property by the tax rate to be imposed on that property.
1994 cM‑26.1 s356
Special provision of property tax bylaw
357(1) Despite anything in this Division, the property tax bylaw may specify a minimum amount payable as property tax.
(1.1) Despite section 353, a council may pass a bylaw separate from the property tax bylaw that provides for compulsory tax instalment payments for designated manufactured homes.
(2) If the property tax bylaw specifies a minimum amount payable as property tax, the tax notice must indicate the tax rates set by the property tax bylaw that raise the revenue required to pay the requisition referred to in section 326(1)(a)(ii).
RSA 2000 cM‑26 s357;2016 c24 s53
Tax rate for residential property
357.1 The tax rate to be imposed by a municipality on residential property or on any sub‑class of residential property must be greater than zero.
2016 c24 s54
358 Repealed 2016 c24 s55.
Maximum tax ratio
358.1(1) In this section,
(a) “non‑conforming municipality” means a municipality that has a tax ratio greater than 5:1 as calculated using the property tax rates set out in its most recently enacted property tax bylaw as at May 31, 2016;
(b) “non‑residential” means non‑residential as defined in section 297(4);
(c) “tax ratio”, in respect of a municipality, means the ratio of the highest non‑residential tax rate set out in the municipality’s property tax bylaw for a year to the lowest residential tax rate set out in the municipality’s property tax bylaw for the same year.
(2) No municipality other than a non‑conforming municipality shall in any year have a tax ratio greater than 5:1.
(3) A non‑conforming municipality shall not in any year have a tax ratio that is greater than the tax ratio as calculated using the property tax rates set out in its most recently enacted property tax bylaw as at May 31, 2016.
(3.1) If in any year after 2016 a non‑conforming municipality has a tax ratio that is greater than 5:1, the non‑conforming municipality shall reduce its tax ratio for subsequent years in accordance with the regulations.
(4) If in any year after 2016 a non‑conforming municipality has a tax ratio that is less than the tax ratio it had in the previous year but greater than 5:1, the non‑conforming municipality shall not in any subsequent year have a tax ratio that is greater than that new tax ratio.
(5) If in any year after 2016 a non‑conforming municipality has a tax ratio that is equal to or less than 5:1, the non‑conforming municipality shall not in any subsequent year have a tax ratio greater than 5:1.
(6) Where an order to annex land to a municipality contains provisions respecting the tax rate or rates that apply to the annexed land, the tax rate or rates shall not be considered for the purposes of determining the municipality’s tax ratio.
(7) For the purposes of this section,
(a) the tax set out in a municipality’s property tax bylaw to raise revenue to be used toward the payment of
(i) the expenditures and transfers set out in the budget of the municipality, and
(ii) the requisitions,
shall be considered to be separate tax rates, and
(b) the tax rate for the requisitions shall not be considered for the purposes of determining the municipality’s tax ratio.
(8) The Lieutenant Governor in Council may, for the purposes of subsection (3.1), make regulations establishing one or more ranges of tax ratios that must be reduced to 5:1 within a specified period.
2016 c24 s56;2017 c13 s1(31)
Requisitions
359(1) When a requisition applies to only part of a municipality, the revenue needed to pay it must be raised by imposing a tax under this Division in respect of property in that part of the municipality.
(2) In calculating the tax rate required to raise sufficient revenue to pay the requisitions, a municipality may include an allowance for non‑collection of taxes at a rate not exceeding the actual rate of taxes uncollected from the previous year’s tax levy as determined at the end of that year.
(3) If in any year the property tax imposed to pay the requisitions results in too much or too little revenue being raised for that purpose, the council must accordingly reduce or increase the amount of revenue to be raised for that purpose in the next year.
1994 cM‑26.1 s359;1995 c24 s49
Alberta School Foundation Fund requisitions
359.1(1) In this section, “Alberta School Foundation Fund requisition” means a requisition referred to in section 326(1)(a)(ii).
(2) In 1995 and subsequent years, when an Alberta School Foundation Fund requisition applies only to
(a) one of the assessment classes referred to in section 297,
(b) a combination of the assessment classes referred to in section 297, or
(c) designated industrial property,
the revenue needed to pay it must be raised by imposing a tax under this Division only in respect of property to which that one assessment class has been assigned, property to which any assessment class in that combination has been assigned or designated industrial property, as the case may be.
(3) Despite subsection (2), if a council has passed bylaws under sections 364(1.1) and 371, the council may apply an appropriate amount received under the business tax to the payment of the Alberta School Foundation Fund requisition on the non‑residential assessment class referred to in section 297 to offset the increase in the tax rate applicable to that class that would otherwise result.
(4) The tax rate required to raise the revenue needed to pay the Alberta School Foundation Fund requisition
(a) must be the same within the assessment class to which the requisition applies if it applies to only one class,
(b) must be the same for all assessment classes that are to be combined if the requisition applies to a combination of assessment classes, and
(c) must be the same for all designated industrial property.
(5), (6) Repealed by Revision.
(7) In calculating the tax rate required to raise sufficient revenue to pay an Alberta School Foundation Fund requisition, a municipality
(a) must not include the allowances referred to in section 359(2),
(b) may impose a separate tax to raise the revenue to pay for the allowances referred to in section 359(2), and
(c) may include the amounts referred to in section 359(3).
(8) Section 354 does not apply to tax rates required to raise revenue needed to pay an Alberta School Foundation Fund requisition.
RSA 2000 cM‑26 s359.1;2016 c24 s135;2017 c13 s1(32)
School board requisitions
359.2(1) In this section, “school board requisition” means a requisition referred to in section 326(1)(a)(iii).
(2) In 1995 and subsequent years, when a school board requisition applies only to
(a) one of the assessment classes referred to in section 297,
(b) a combination of the assessment classes referred to in section 297, or
(c) designated industrial property,
the revenue needed to pay it must be raised by imposing a tax under this Division only in respect of property to which that one assessment class has been assigned, property to which any assessment class in that combination has been assigned or designated industrial property, as the case may be.
(3) Despite subsection (2), if a council has passed bylaws under sections 364(1.1) and 371, the council may apply an appropriate amount received under the business tax to the payment of the school board requisition on the non‑residential assessment class referred to in section 297 to offset the increase in the tax rate applicable to that class that would otherwise result.
(4) The tax rate required to raise the revenue needed to pay the school board requisitions
(a) must be the same within the assessment class to which the requisition applies if it applies to only one class,
(b) must be the same for all assessment classes that are to be combined if the requisition applies to a combination of assessment classes, and
(c) must be the same for all designated industrial property.
(5), (6) Repealed by Revision.
(7) In calculating the tax rate required to raise sufficient revenue to pay a school board requisition, a municipality
(a) may include the allowances referred to in section 359(2), and
(b) may include the amounts referred to in section 359(3).
(8) Section 354 does not apply to tax rates required to raise revenue needed to pay school board requisitions.
RSA 2000 cM‑26 s359.2;2016 c24 s135;2017 c13 s1(33)
Designated industrial
property
assessment requisitions
359.3(1) In this section, “designated industrial property requisition” means a requisition referred to in section 326(1)(a)(vi).
(2) The Minister must set the property tax rate for the designated industrial property requisition.
(3) The property tax rate for the designated industrial property requisition must be the same for all designated industrial property.
2016 c24 s57
Cancellation, reduction,
refund or
deferral of taxes
359.4 If the Minister considers it equitable to do so, the Minister may, generally or with respect to a particular municipality, cancel or reduce the amount of a requisition payable under section 326(1)(a)(vi).
2016 c24 s57
Tax agreement
360(1) A council may make a tax agreement with an operator of a public utility or of linear property who occupies the municipality’s property, including property under the direction, control and management of the municipality.
(2) Instead of paying the tax imposed under this Division and any other fees or charges payable to the municipality, the tax agreement may provide for an annual payment to the municipality by the operator calculated as provided in the agreement.
(3) A tax agreement must provide that the municipality accepts payment of the amount calculated under the agreement in place of the tax and other fees or charges specified in the agreement.
(4) If a tax agreement with the operator of a public utility that supplies fuel provides for the calculation of the payment as a percentage of the gross revenue of the public utility, that gross revenue is the aggregate of
gr + (qu.ns x vpu)
where:
“gr” is the gross revenue of the public utility for the year;
“qu.ns” is the quantity of fuel in respect of which transportation service was provided during the year by means of the fuel distribution system of the provider of the public utility;
“vpu” is the deemed value per unit quantity of fuel determined by the Alberta Utilities Commission for that year for the fuel in respect of which transportation service was so provided.
(4.1) If a tax agreement with the operator of a public utility that transports electricity by way of a transmission system, an electric distribution system, or both, provides for the calculation of the payment as a percentage of the gross revenue of the public utility, that gross revenue is
(a) gr, or
(b) gr + (qu.ns x vpu),
where:
“gr” is the gross revenue received by the public utility under its distribution tariff for the year;
“qu.ns” is the quantity of electricity in respect of which system access service, electric distribution service, or both, were provided during the year by means of the transmission system, the electric distribution system, or both, of the provider of the public utility;
“vpu” is the deemed value per unit quantity of electricity determined by the Alberta Utilities Commission for that year for the electricity in respect of which system access service, electric distribution service, or both, were so provided.
(4.2) In subsection (4.1), “electric distribution service”, “electric distribution system”, “electricity”, “system access service” and “transmission system” have the meanings given to them in the Electric Utilities Act.
(5) An agreement under this section with an operator who is subject to regulation by the Alberta Utilities Commission is of no effect unless it is approved by the Alberta Utilities Commission.
RSA 2000 cM‑26 s360; 2007 cA‑37.2 s82(17)
Exemptions based on use of property
361 The following are exempt from taxation under this Division:
(a) repealed 1996 c30 s27;
(b) residences and farm buildings to the extent prescribed in the regulations;
(c) environmental reserves, conservation reserves, municipal reserves, school reserves, municipal and school reserves and other undeveloped property reserved for public utilities.
RSA 2000 cM‑26 s361;2017 c13 s1(34)
Exemptions for Government, churches and other bodies
362(1) The following are exempt from taxation under this Division:
(a) any interest held by the Crown in right of Alberta or Canada in property other than property that is held by a Provincial corporation as defined in the Financial Administration Act;
(b) property held by a municipality, except the following:
(i) property from which the municipality earns revenue and which is not operated as a public benefit;
(ii) property that is operated as a public benefit but that has annual revenue that exceeds the annual operating costs;
(iii) an electric power system;
(iv) a telecommunications system;
(v) a natural gas or propane system located in a hamlet, village, summer village, town or city or in a school division that is authorized under the Education Act to impose taxes and has a population in excess of 500 people;
(c) property, other than a student dormitory, used in connection with school purposes and held by
(i) the board of trustees of a school division,
(i.1) the Francophone regional authority of a Francophone education region established under the Education Act,
(i.2) the operator of a charter school established under the Education Act, or
(ii) the person responsible for the operation of a private school registered under the Education Act;
(d) property, other than a student dormitory, used in connection with educational purposes and held by any of the following:
(i) the board of governors of a university, polytechnic institution or comprehensive community college under the Post‑secondary Learning Act;
(ii) the governing body of an educational institution affiliated with a university under the Post‑secondary Learning Act;
(iii) a students association or graduate students association of a university under the Post‑secondary Learning Act;
(iv) a students association of a polytechnic institution or comprehensive community college under the Post‑secondary Learning Act;
(v) the board of governors of the Banff Centre under the Post‑secondary Learning Act;
(e) property, other than a student dormitory, used in connection with hospital purposes and held by a hospital board that receives financial assistance from the Crown;
(f) property held by a regional services commission;
(g) repealed by RSA 2000;
(g.1) property used in connection with health region purposes and held by a health region under the Regional Health Authorities Act that receives financial assistance from the Crown under any Act;
(h) property used in connection with nursing home purposes and held by a nursing home administered under the Nursing Homes Act;
(i) repealed 1998 c24 s29;
(j) property used in connection with library purposes and held by a library board established under the Libraries Act;
(k) property held by a religious body and used chiefly for divine service, public worship or religious education and any parcel of land that is held by the religious body and used only as a parking area in connection with those purposes;
(l) property consisting of any of the following:
(i) a parcel of land, to a maximum of 10 hectares, that is used as a cemetery as defined in the Cemeteries Act;
(ii) any additional land that has been conveyed by the owner of the cemetery to individuals to be used as burial sites;
(iii) any improvement on land described in subclause (i) or (ii) that is used for burial purposes;
(m) property held by
(i) a foundation constituted under the Senior Citizens Housing Act, RSA 1980 cS‑13, before July 1, 1994, or
(ii) a management body established under the Alberta Housing Act,
and used to provide senior citizens with lodge accommodation as defined in the Alberta Housing Act;
(n) property that is
(i) owned by a municipality and held by a non‑profit organization in an official capacity on behalf of the municipality,
(ii) held by a non‑profit organization and used solely for community games, sports, athletics or recreation for the benefit of the general public,
(iii) used for a charitable or benevolent purpose that is for the benefit of the general public, and owned by
(A) the Crown in right of Alberta or Canada, a municipality or any other body that is exempt from taxation under this Division and held by a non‑profit organization, or
(B) by a non‑profit organization,
(iv) held by a non‑profit organization and used to provide senior citizens with lodge accommodation as defined in the Alberta Housing Act, or
(v) held by and used in connection with a society as defined in the Agricultural Societies Act or with a community association as defined in the regulations,
and that meets the qualifications and conditions in the regulations and any other property that is described and that meets the qualifications and conditions in the regulations;
(o) property
(i) owned by a municipality and used solely for the operation of an airport by the municipality, or
(ii) held under a lease, licence or permit from a municipality and used solely for the operation of an airport by the lessee, licensee or permittee;
(p) a municipal seed cleaning plant constructed under an agreement authorized by section 7 of the Agricultural Service Board Act, to the extent of 2/3 of the assessment prepared under Part 9 for the plant, but not including the land attributable to the plant.
(2) Except for properties described in subsection (1)(n)(i), (ii) or (iv), a council may by bylaw make any property that is exempt from taxation under subsection (1)(n) subject to taxation under this Division to any extent the council considers appropriate.
(3) A council proposing to pass a bylaw under subsection (2) must notify, in writing, any person or group that will be affected of the proposed bylaw.
(4) A bylaw under subsection (2) has no effect until one year after it is passed.
RSA 2000 cM‑26
s362;2003 cP‑19.5 s142;2012 cE‑0.3 s279;
2017 c13 s1(35);2018 c19 s71
Electric energy generation systems exemptions
362.1 Despite sections 359.1(4) and 359.2(4), the Minister may by order exempt, in respect of a taxation year, to any extent the Minister considers appropriate, one or more electric power systems used or intended for use in the generation or gathering of electricity from taxation for the purpose of raising the revenue needed to pay the requisitions referred to in section 326(1)(a)(ii) and (iii).
2017 c13 s1(36)
Exempt property that can be made taxable
363(1) The following are exempt from taxation under this Division:
(a) property held by and used in connection with Ducks Unlimited (Canada) under a lease, licence or permit from the Crown in right of Alberta or Canada;
(b) property held by and used in connection with
(i) the Canadian Hostelling Association -- Northern Alberta District,
(ii) the Southern Alberta Hostelling Association,
(iii) Hostelling International -- Canada -- Northern Alberta, or
(iv) Hostelling International -- Canada -- Southern Alberta,
unless the property is operated for profit or gain;
(c) property held by and used in connection with a branch or local unit of the Royal Canadian Legion, the Army, Navy and Air Force Veterans in Canada or other organization of former members of any allied forces;
(d) student dormitories.
(2) A council may by bylaw make any property listed in subsection (1)(a), (b) or (c) subject to taxation under this Division to any extent the council considers appropriate.
(3) A council may by bylaw make any property referred to in subsection (1)(d) subject to taxation to any extent the council considers appropriate other than for the purpose of raising revenue needed to pay the requisitions referred to in section 326(1)(a).
(4) A council proposing to pass a bylaw under subsection (2) must notify, in writing, the person or group that will be affected of the proposed bylaw.
(5) A bylaw under subsection (2) has no effect until the expiration of one year after it is passed.
RSA 2000 cM‑26 s363;2017 c13 s1(37)
Exemptions granted by bylaw
364(1) A council may by bylaw exempt from taxation under this Division property held by a non‑profit organization.
(1.1) A council may by bylaw exempt from taxation under this Division machinery and equipment used for manufacturing or processing.
(2) Property is exempt under this section to any extent the council considers appropriate.
1994 cM‑26.1 s364;1995 c24 s53
Brownfield tax incentives
364.1(1) In this section, “brownfield property” means property, other than designated industrial property, that
(a) is a commercial or industrial property when a bylaw under subsection (2) is made or an agreement under subsection (11) is entered into in respect of the property, or was a commercial or industrial property at any earlier time, and
(b) in the opinion of the council making the bylaw,
(i) is, or possibly is, contaminated,
(ii) is vacant, derelict or under‑utilized, and
(iii) is suitable for development or redevelopment for the general benefit of the municipality when a bylaw under subsection (2) is made or an agreement under subsection (11) is entered into in respect of the property.
(2) A council may by bylaw, for the purpose of encouraging development or redevelopment for the general benefit of the municipality, provide for
(a) full or partial exemptions from taxation under this Division for brownfield properties, or
(b) deferrals of the collection of tax under this Division on brownfield properties.
(3) A bylaw under subsection (2)
(a) must identify the brownfield properties in respect of which an application may be made for a full or partial exemption or for a deferral,
(b) may set criteria to be met for a brownfield property to qualify for an exemption or deferral,
(c) must specify the taxation year or years for which the identified brownfield properties may qualify for an exemption or deferral, and
(d) must specify any conditions the breach of which cancels an exemption or deferral and the taxation year or years to which the condition applies.
(4) Before giving second reading to a bylaw proposed to be made under subsection (2), a council must hold a public hearing with respect to the proposed bylaw in accordance with section 230 after giving notice of it in accordance with section 606.
(5) An owner of brownfield property identified in a bylaw under subsection (2) may apply in the form and manner required by the municipality for an exemption or deferral in respect of the property.
(6) If after reviewing the application a designated officer of the municipality determines that the brownfield property meets the requirements of the bylaw for a full or partial exemption or for a deferral of the collection of tax under this Division, the designated officer may issue a certificate granting the exemption or deferral.
(7) The certificate must set out
(a) the taxation years to which the exemption or deferral applies, which must not include any tax year earlier than the tax year in which the certificate is issued,
(b) in the case of a partial exemption, the extent of the exemption, and
(c) all criteria, conditions and taxation years specified in the bylaw in accordance with subsection (3).
(8) If at any time after an exemption or deferral is granted under a bylaw under this section a designated officer of the municipality determines that the property did not meet or has ceased to meet a criterion referred to in subsection (3)(b) or that a condition referred to in subsection (3)(d) has been breached, the designated officer must cancel the exemption or deferral for the taxation year or years in which the criterion was not met or to which the condition applies.
(9) Where a designated officer refuses to grant an exemption or deferral, a written notice of the refusal must be sent to the applicant stating the reasons for the refusal and the date by which any complaint must be made, which date must be 60 days after the written notice of refusal is sent.
(10) An exemption or deferral granted under a bylaw under this section remains valid, subject to subsection (8) and the criteria and conditions on which it was granted, regardless of whether the bylaw is subsequently amended or repealed or otherwise ceases to have effect.
(11) Despite subsections (2) to (10), a council may enter into an agreement with the owner of a brownfield property
(a) exempting, either fully or partially, the brownfield property from taxation under this Division, or
(b) deferring the collection of tax under this Division on the brownfield property.
(12) The agreement must specify
(a) the taxation years to which the exemption or deferral applies, which must not include any tax year earlier than the one in which the agreement is entered into,
(b) the conditions on which the exemption or deferral is granted, and
(c) the consequences, rights and remedies arising in the event of any breach.
(13) Before voting on a resolution to enter into an agreement referred to in subsection (11), a council must hold a public hearing with respect to the proposed agreement in accordance with section 230 after giving notice of it in accordance with section 606.
2016 c24 s58
Tax incentives for non‑residential property
364.2(1) In this section,
(a) “deferral” means a deferral under this section;
(b) “exemption” means an exemption under this section.
(c) repealed 2019 c21 s2.
(2) A council may, by bylaw, for the purpose of encouraging the development or revitalization of properties in an assessment class specified in section 297(1)(b) or (d) for the general benefit of the municipality, provide for
(a) full or partial exemptions from taxation under this Division for property in one or both of those assessment classes, or
(b) deferrals of the collection of tax under this Division on property referred to in clause (a).
(3) A bylaw under subsection (2)
(a) must set criteria to be met for property to qualify for an exemption or deferral,
(b) must establish a process for the submission and consideration of applications for an exemption or deferral,
(c) must not provide for an exemption or deferral to have effect in respect of a property for more than 15 consecutive taxation years, but may, if the council considers it appropriate, provide for subsequent exemptions or deferrals of 15 consecutive taxation years or less to be applied for and granted in respect of the property, and
(d) if the bylaw provides for any person other than the council, including a designated officer, to refuse to grant an exemption or deferral or to cancel an exemption or deferral, must establish a process for applications to the council for the review of those decisions and must specify the period of time within which the application must be made.
(4) If after reviewing an application the municipality determines that the property meets the requirements for a full or partial exemption or for a deferral, the municipality may grant the exemption or deferral.
(5) An exemption or deferral must be granted in a written form that specifies
(a) the taxation years to which the exemption or deferral applies, which must not include any taxation year earlier than the taxation year in which the exemption or deferral is granted,
(b) in the case of a partial exemption, the extent of the exemption, and
(c) any condition the breach of which will result in cancellation under subsection (6) and the taxation year or years to which the condition applies.
(6) If at any time after an exemption or deferral is granted under a bylaw under this section the municipality determines that the property did not meet or has ceased to meet a criterion referred to in subsection (3)(a) or that a condition referred to in subsection (5)(c) has been breached, the municipality may cancel the exemption or deferral for the taxation year or years in which the criterion was not met or to which the condition applies.
(7) Where a municipality refuses to grant or cancels an exemption or deferral, the municipality must send a written notice to the applicant stating the reasons for the refusal or cancellation and, if a review of the decision is available under subsection (3)(d), the date by which any application for that review must be made.
(8) Where a municipality grants or cancels an exemption or deferral in respect of designated industrial property, the municipality must notify the provincial assessor and provide any other information requested by the provincial assessor respecting the exemption, deferral or cancellation.
(9) Subject to subsection (6), any order referred to in section 127(1.1) and the criteria and conditions on which an exemption or deferral was granted, the exemption or deferral remains valid regardless of whether the bylaw under which it was granted is subsequently amended or repealed or otherwise ceases to have effect.
2019 c6 s7;2019 c21 s2
Judicial review of decision under section 364.2
364.3(1) Where a decision made under a bylaw under section 364.2 in respect of an exemption or deferral is the subject of an application for judicial review, the application must be filed with the Court of Queen’s Bench and served not more than 60 days after the date of the decision.
(2) No councillor, designated officer or other person who makes a decision under a bylaw under section 364.2 is liable for costs by reason of or in respect of a judicial review of the decision.
2019 c6 s7
Licensed premises
365(1) Property that is licensed under the Gaming, Liquor and Cannabis Act is not exempt from taxation under this Division, despite sections 351(1)(b) and 361 to 364.1 and any other Act.
(2) Despite subsection (1), property listed in section 362(1)(n) in respect of which a licence that is specified in the regulations has been issued is exempt from taxation under this Division.
RSA 2000 cM‑26 s365;2016 c24 s59;2017 c21 s28
Grants in place of taxes
366(1) Each year a municipality may apply to the Crown for a grant if there is property in the municipality that the Crown has an interest in.
(2) The Crown may pay to the municipality a grant not exceeding the amount that would be recoverable by the municipality if the property that the Crown has an interest in were not exempt from taxation under this Division.
(3) When calculating a grant under this section, the following must not be considered as Crown property unless subsection (4) applies:
(a) property listed in section 298;
(b) museums and historical sites;
(c) public works reserves;
(d) property used in connection with academic, trade, forestry or agricultural schools, colleges or universities, including student dormitories;
(e) property used in connection with hospitals and institutions for mentally disabled persons;
(f) property owned by an agent of the Crown in respect of which another enactment provides for payment of a grant in place of a property tax;
(g) property in respect of which the Crown is not the assessed person.
(4) If any of the property listed in subsection (3) is a single family residence, the property must be considered as Crown property when calculating a grant under this section.
(5) The Crown may pay a grant under this section in respect of property referred to in subsection (3)(g) if in the Crown’s opinion it is appropriate to do so.
1994 cM‑26.1 s366;1996 c30 s31
Property that is partly exempt and partly taxable
367 A property may contain one or more parts that are exempt from taxation under this Division, but the taxes that are imposed against the taxable part of the property under this Division are recoverable against the entire property.
1994 cM‑26.1 s367
Changes in taxable status of property
368(1) An exempt property or part of an exempt property becomes taxable if
(a) the use of the property changes to one that does not qualify for the exemption, or
(b) the occupant of the property changes to one who does not qualify for the exemption.
(2) A taxable property or part of a taxable property becomes exempt if
(a) the use of the property changes to one that qualifies for the exemption, or
(b) the occupant of the property changes to one who qualifies for the exemption.
(3) If the taxable status of property changes, a tax imposed in respect of it must be prorated so that the tax is payable only for the part of the year in which the property, or part of it, is not exempt.
(4) When a designated manufactured home is moved out of a municipality,
(a) it becomes exempt from taxation by that municipality when it is moved, and
(b) it becomes taxable by another municipality when it is located in that other municipality.
1994 cM‑26.1 s368;1996 c30 s32;1998 c24 s31
Supplementary property tax bylaw
369(1) If in any year a council passes a bylaw authorizing supplementary assessments to be prepared in respect of property, the council must, in the same year, pass a bylaw authorizing it to impose a supplementary tax in respect of that property.
(2) A council that passes a bylaw referred to in subsection (1) must use the tax rates set by its property tax bylaw as the supplementary tax rates to be imposed.
(2.01) A council may pass a bylaw authorizing it to impose a supplementary tax for designated industrial property only if it passes a bylaw authorizing it to impose a supplementary tax in respect of all other property in the municipality.
(2.1) Despite subsection (2), the tax rates required to raise the revenue to pay requisitions referred to in section 175 of the Education Act must not be applied as supplementary tax rates.
(3) The municipality must prepare a supplementary property tax roll, which may be a continuation of the supplementary property assessment roll prepared under Part 9 or may be separate from that roll.
(4) A supplementary property tax roll must show
(a) the same information that is required to be shown on the property tax roll, and
(b) the date for determining the tax that may be imposed under the supplementary property tax bylaw.
(5) Sections 327(4), 328, 330 and 331 apply in respect of a supplementary property tax roll.
(6) The municipality must
(a) prepare supplementary property tax notices for all taxable property shown on the supplementary property tax roll of the municipality, and
(b) send the supplementary property tax notices to the persons liable to pay the taxes.
(7) Sections 333(4), 334, 335, 336, 337 and 338 apply in respect of supplementary property tax notices.
RSA 2000 cM‑26 s369;2012 cE‑0.3 s279;2016 c24 s60
Continuous tax bylaws — tax
369.1 Bylaws enacted under section 369(1), 371 or 379 remain in force after the year in which they are enacted and apply in respect of subsequent years until they are repealed.
2019 c22 s10(12)
Regulations
370 The Minister may make regulations
(a) prescribing the extent to which residences and farm buildings are exempt from taxation under this Division;
(b) respecting the calculation of a tax rate to be imposed on linear property;
(b.1) respecting the setting of tax rates referred to in section 354(3.1);
(c) describing other property that is exempt from taxation pursuant to section 362(1)(n), and respecting the qualifications and conditions required for the purposes of section 362(1)(n);
(c.1) respecting tax rolls and tax notices including, without limitation, regulations
(i) respecting the information to be shown on a tax roll and a tax notice;
(ii) providing for the method of determining the person liable to pay a property or other tax imposed under this Part;
(iii) respecting the sending of tax notices;
(c.2) respecting designated industrial property assessment requisitions and designated industrial property requisition tax bylaws, including, without limitation, regulations respecting the application of any provision of this Act, with or without modification, to a designated industrial property assessment requisition or a designated industrial property requisition tax bylaw, or both;
(c.3) respecting tax exemptions and deferrals under section 364.1;
(d) specifying licences for the purposes of section 365(2);
(e) defining a community association for the purposes of this Act;
(f) respecting the circumstances in which property is to be considered to be used in connection with a purpose, activity or other thing for the purposes of one or more provisions of this Part;
(g) respecting the circumstances in which property is to be considered to be held by a person or entity for the purposes of one or more provisions of this Part.
RSA 2000 cM‑26
s370;2005 c14 s13;
2016 c24 s61;2017 c13 s1(38)
Division 3
Business Tax
Business tax bylaw
371(1) Each council may pass a business tax bylaw.
(2) A business tax bylaw or any amendment to it applies to the year in which it is passed, only if it is passed before May 1 of that year.
1994 cM‑26.1 s371
Taxable business
372(1) The business tax bylaw authorizes the council to impose a tax in respect of all businesses operating in the municipality except businesses that are exempt in accordance with that bylaw.
(2) The tax must not be imposed in respect of a business that is exempt under section 351, 375 or 376.
1994 cM‑26.1 s372
Person liable to pay business tax
373(1) A tax imposed under this Division must be paid by the person who operates the business.
(2) A person who purchases a business or in any other manner becomes liable to be shown on the tax roll as a taxpayer must give the municipality written notice of a mailing address to which notices under this Division may be sent.
1994 cM‑26.1 s373
Contents of business tax bylaw
374(1) The business tax bylaw must
(a) require assessments of businesses operating in the municipality to be prepared and recorded on a business assessment roll;
(b) specify one or more of the following methods of assessment as the method or methods to be used to prepare the assessments:
(i) assessment based on a percentage of the gross annual rental value of the premises;
(i.1) assessment based on a percentage of the net annual rental value of the premises;
(ii) assessment based on storage capacity of the premises occupied for the purposes of the business;
(iii) assessment based on floor space, being the area of all of the floors in a building and the area outside the building that are occupied for the purposes of that business;
(iv) assessment based on a percentage of the assessment prepared under Part 9 for the premises occupied for the purposes of the business;
(c) specify the basis on which a business tax may be imposed by prescribing the following:
(i) for the assessment method referred to in clause (b)(i), the percentage of the gross annual rental value;
(i.1) for the assessment method referred to in clause (b)(i.1), the percentage of the net annual rental value;
(ii) for the assessment method referred to in clause (b)(ii), the dollar rate per unit of storage capacity;
(iii) for the assessment method referred to in clau