Charge for performing assessment function on behalf of municipalities and local service districts
15.1(1)Subject to subsection (2), the Corporation may on an annual basis charge municipalities, and the Province on behalf of local service districts, for the portion of the assessment function of the Corporation that is performed by the Corporation on behalf of municipalities and local service districts.
15.1(2)Subject to subsection (2.1), the Corporation shall, on or before October 1 of each year or as soon thereafter as practicable,
(a)
subject to the approval of the Board of Management, establish the total amount to be charged to municipalities, and to the Province on behalf of local service districts, in the following year, and
(b)
determine, from the total amount established under paragraph (
a), the amount to be charged to each municipality, and to the Province on behalf of each local service district, in the following year.
15.1(2.1)For the year 2010, the rate that determines the amounts referred to in paragraphs (2)(
a) and (
b) shall be the rate determined under subsection 5.01(2) of the
Real Property Tax Act or fixed under paragraph 5.01(3)(
g) of that Act, as the case may be.
15.1(3)The Corporation shall, on or before April 1 of each year,
(a)
send to each municipality an invoice indicating the amount determined under paragraph (2)(
b) in relation to that municipality, and
(b)
send to the Department of Environment and Local Government on behalf of the Province an invoice indicating the amount determined under paragraph (2)(
b) in relation to each local service district.
15.1(4)The amount indicated on an invoice under subsection (3) is a debt due and payable to the Corporation by the municipality named in the invoice or by the Province, as the case may be.
15.1(5)Where any portion of the amount indicated on an invoice under subsection (3) remains outstanding after sixty days after the date of the invoice, a penalty is payable on the outstanding amount at the rate applied to determine the penalty payable under subsection 10(3) of the
Real Property Tax Act.
1994, c.98, s.1; 1998, c.41, s.103; 2000, c.26, s.264; 2006, c.16, s.165; 2009, c.15, s.9; 2010, c.35, s.8; 2012, c.39, s.136