Acts and Regulations

M-22 - Municipalities Act

Section 190.081
Disposition versions

Full text
Rural communities
190.081(1)The fiscal year of a rural community is the calendar year.
190.081(2)Each year on or before a date to be fixed by regulation, a rural community shall adopt by resolution and submit to the Minister for approval in the prescribed form
(a) an estimate of the money required for the operation of the rural community,
(b) the amount of that estimate to be raised on the rural community tax base,
(c) subject to subsection (2.1), the rate at which the amount referred to in paragraph (b) is to be raised, and
(d) the imposition of the tax under paragraph 5(2)(a.1) of the Real Property Tax Act.
190.081(2.1)For the year 2010, the rate to be used in paragraph (2)(c) shall be the rate determined under subsection 5.01(2) of the Real Property Tax Act or adopted under paragraph 5.01(3)(d) of that Act, as the case may be.
190.081(3)A rural community shall provide, in the prescribed form referred to in subsection (2), the sources and the estimates from those sources by which the difference in amount between the estimate under paragraph (2)(a) and the estimate under paragraph (2)(b) is to be raised.
190.081(4)When computing the rural community tax base for the purposes of paragraph (2)(b), the assessed value of real property in a rural community owned by the Crown in right of Canada shall be the amount determined by the Minister in accordance with subsection (5).
190.081(5)The assessed value of real property in a rural community owned by the Crown in right of Canada shall be determined by the Minister by making
(a) adjustments to the assessed value of the real property to reflect the previous year’s property value determined under the Payments in Lieu of Taxes Act (Canada), and
(b) such other adjustments as may be required to be made in respect of real property reclassifications and alterations and other modifications to real property so as to reflect the anticipated property value determined under the Payments in Lieu of Taxes Act (Canada).
190.081(6)If the estimate under paragraph (2)(a) is not approved by the Minister, the rural community shall adopt the following revisions by resolution and submit the revisions to the Minister for approval:
(a) a revision of the estimate under paragraph (2)(a);
(b) a revision of the amount under paragraph (2)(b); and
(c) a revision of the rate under paragraph (2)(c).
190.081(7)Upon the approval of the Minister, the rate adopted under this section is the rate fixed for the purposes of the Real Property Tax Act.
190.081(8)Failure to pass a resolution under this section does not invalidate the rate fixed under subsection (7).
190.081(9)If the services provided by a rural community vary in different areas of the rural community to a degree that, in the opinion of the rural community council, warrants an adjustment of the rate fixed in paragraph (2)(c), the rural community may fix different rates for different areas, or portions of an area, accordingly.
190.081(10)If an unincorporated area is annexed to a rural community, the rural community, with the approval of the Lieutenant-Governor in Council and subject to the terms and conditions set by the Lieutenant-Governor in Council, may for a period not exceeding ten years fix a rate that is different than the rate fixed in paragraph (2)(c) or subsection (9) for real property that
(a) was located in the unincorporated area immediately before the annexation, and
(b) is not subject to a credit under section 2 or 2.1 of the Residential Property Tax Relief Act.
190.081(11)If a rural community fixes a rate under subsection (9) or (10), the rural community shall adjust the rate fixed in paragraph (2)(c) so that the amount of the estimate under paragraph (2)(b) remains the same.
2005, c.7, s.49; 2008, c.31, s.13; 2009, c.15, s.7; 2010, c.35, s.6; 2012, c.44, s.11
Rural communities
190.081(1)The fiscal year of a rural community is the calendar year.
190.081(2)Each year on or before a date to be fixed by regulation, a rural community shall adopt by resolution and submit to the Minister for approval in the prescribed form
(a) an estimate of the money required for the operation of the rural community,
(b) the amount of that estimate to be raised on the rural community tax base,
(c) subject to subsection (2.1), the rate at which the amount referred to in paragraph (b) is to be raised, and
(d) the imposition of the tax under paragraph 5(2)(a.1) of the Real Property Tax Act.
190.081(2.1)For the year 2010, the rate to be used in paragraph (2)(c) shall be the rate determined under subsection 5.01(2) of the Real Property Tax Act or adopted under paragraph 5.01(3)(d) of that Act, as the case may be.
190.081(3)A rural community shall provide, in the prescribed form referred to in subsection (2), the sources and the estimates from those sources by which the difference in amount between the estimate under paragraph (2)(a) and the estimate under paragraph (2)(b) is to be raised.
190.081(4)When computing the rural community tax base for the purposes of paragraph (2)(b), the assessed value of real property in a rural community owned by the Crown in right of Canada shall be the amount determined by the Minister in accordance with subsection (5).
190.081(5)The assessed value of real property in a rural community owned by the Crown in right of Canada shall be determined by the Minister by making
(a) adjustments to the assessed value of the real property to reflect the previous year’s property value determined under the Payments in Lieu of Taxes Act (Canada), and
(b) such other adjustments as may be required to be made in respect of real property reclassifications and alterations and other modifications to real property so as to reflect the anticipated property value determined under the Payments in Lieu of Taxes Act (Canada).
190.081(6)If the estimate under paragraph (2)(a) is not approved by the Minister, the rural community shall adopt the following revisions by resolution and submit the revisions to the Minister for approval:
(a) a revision of the estimate under paragraph (2)(a);
(b) a revision of the amount under paragraph (2)(b); and
(c) a revision of the rate under paragraph (2)(c).
190.081(7)Upon the approval of the Minister, the rate adopted under this section is the rate fixed for the purposes of the Real Property Tax Act.
190.081(8)Failure to pass a resolution under this section does not invalidate the rate fixed under subsection (7).
190.081(9)If the services provided by a rural community vary in different areas of the rural community to a degree that, in the opinion of the rural community council, warrants an adjustment of the rate fixed in paragraph (2)(c), the rural community may fix different rates for different areas, or portions of an area, accordingly.
190.081(10)If an unincorporated area is annexed to a rural community, the rural community, with the approval of the Lieutenant-Governor in Council and subject to the terms and conditions set by the Lieutenant-Governor in Council, may for a period not exceeding ten years fix a rate that is different than the rate fixed in paragraph (2)(c) or subsection (9) for real property that
(a) was located in the unincorporated area immediately before the annexation, and
(b) is not subject to a credit under section 2 or 2.1 of the Residential Property Tax Relief Act.
190.081(11)If a rural community fixes a rate under subsection (9) or (10), the rural community shall adjust the rate fixed in paragraph (2)(c) so that the amount of the estimate under paragraph (2)(b) remains the same.
2005, c.7, s.49; 2008, c.31, s.13; 2009, c.15, s.7; 2010, c.35, s.6; 2012, c.44, s.11
Rural communities
190.081(1)The fiscal year of a rural community is the calendar year.
190.081(2)Each year on or before a date to be fixed by regulation, a rural community shall adopt by resolution and submit to the Minister for approval in the prescribed form
(a) an estimate of the money required for the operation of the rural community,
(b) the amount of that estimate to be raised on the rural community tax base,
(c) subject to subsection (2.1), the rate at which the amount referred to in paragraph (b) is to be raised, and
(d) the imposition of the tax under paragraph 5(2)(a.1) of the Real Property Tax Act.
190.081(2.1)For the year 2010, the rate to be used in paragraph (2)(c) shall be the rate determined under subsection 5.01(2) of the Real Property Tax Act or adopted under paragraph 5.01(3)(d) of that Act, as the case may be.
190.081(3)A rural community shall provide, in the prescribed form referred to in subsection (2), the sources and the estimates from those sources by which the difference in amount between the estimate under paragraph (2)(a) and the estimate under paragraph (2)(b) is to be raised.
190.081(4)When computing the rural community tax base for the purposes of paragraph (2)(b), the assessed value of real property in a rural community owned by the Crown in right of Canada shall be the amount determined by the Minister in accordance with subsection (5).
190.081(5)The assessed value of real property in a rural community owned by the Crown in right of Canada shall be determined by the Minister by making
(a) adjustments to the assessed value of the real property to reflect the previous year’s property value determined under the Payments in Lieu of Taxes Act (Canada), and
(b) such other adjustments as may be required to be made in respect of real property reclassifications and alterations and other modifications to real property so as to reflect the anticipated property value determined under the Payments in Lieu of Taxes Act (Canada).
190.081(6)If the estimate under paragraph (2)(a) is not approved by the Minister, the rural community shall adopt the following revisions by resolution and submit the revisions to the Minister for approval:
(a) a revision of the estimate under paragraph (2)(a);
(b) a revision of the amount under paragraph (2)(b); and
(c) a revision of the rate under paragraph (2)(c).
190.081(7)Upon the approval of the Minister, the rate adopted under this section is the rate fixed for the purposes of the Real Property Tax Act.
190.081(8)Failure to pass a resolution under this section does not invalidate the rate fixed under subsection (7).
190.081(9)If the services provided by a rural community vary in different areas of the rural community to a degree that, in the opinion of the rural community council, warrants an adjustment of the rate fixed in paragraph (2)(c), the rural community may fix different rates for different areas, or portions of an area, accordingly.
190.081(10)If an unincorporated area is annexed to a rural community, the rural community, with the approval of the Lieutenant-Governor in Council and subject to the terms and conditions set by the Lieutenant-Governor in Council, may for a period not exceeding five years fix a rate that is different than the rate fixed in paragraph (2)(c) or subsection (9) for real property that
(a) was located in the unincorporated area immediately before the annexation, and
(b) is not subject to a credit under section 2 or 2.1 of the Residential Property Tax Relief Act.
190.081(11)If a rural community fixes a rate under subsection (9) or (10), the rural community shall adjust the rate fixed in paragraph (2)(c) so that the amount of the estimate under paragraph (2)(b) remains the same.
2005, c.7, s.49; 2008, c.31, s.13; 2009, c.15, s.7; 2010, c.35, s.6
Rural communities
190.081(1)The fiscal year of a rural community is the calendar year.
190.081(2)Each year on or before a date to be fixed by regulation, a rural community shall adopt by resolution and submit to the Minister for approval in the prescribed form
(a) an estimate of the money required for the operation of the rural community,
(b) the amount of that estimate to be raised on the rural community tax base,
(c) subject to subsection (2.1), the rate at which the amount referred to in paragraph (b) is to be raised, and
(d) the imposition of the tax under paragraph 5(2)(a.1) of the Real Property Tax Act.
190.081(2.1)For the year 2010 or any subsequent year, the rate to be used in paragraph (2)(c) shall be the rate determined under subsection 5.01(2) of the Real Property Tax Act or adopted under paragraph 5.01(3)(d) of that Act, as the case may be.
190.081(3)A rural community shall provide, in the prescribed form referred to in subsection (2), the sources and the estimates from those sources by which the difference in amount between the estimate under paragraph (2)(a) and the estimate under paragraph (2)(b) is to be raised.
190.081(4)When computing the rural community tax base for the purposes of paragraph (2)(b), the assessed value of real property in a rural community owned by the Crown in right of Canada shall be the amount determined by the Minister in accordance with subsection (5).
190.081(5)The assessed value of real property in a rural community owned by the Crown in right of Canada shall be determined by the Minister by making
(a) adjustments to the assessed value of the real property to reflect the previous year’s property value determined under the Payments in Lieu of Taxes Act (Canada), and
(b) such other adjustments as may be required to be made in respect of real property reclassifications and alterations and other modifications to real property so as to reflect the anticipated property value determined under the Payments in Lieu of Taxes Act (Canada).
190.081(6)If the estimate under paragraph (2)(a) is not approved by the Minister, the rural community shall adopt the following revisions by resolution and submit the revisions to the Minister for approval:
(a) a revision of the estimate under paragraph (2)(a);
(b) a revision of the amount under paragraph (2)(b); and
(c) a revision of the rate under paragraph (2)(c).
190.081(7)Upon the approval of the Minister, the rate adopted under this section is the rate fixed for the purposes of the Real Property Tax Act.
190.081(8)Failure to pass a resolution under this section does not invalidate the rate fixed under subsection (7).
190.081(9)If the services provided by a rural community vary in different areas of the rural community to a degree that, in the opinion of the rural community council, warrants an adjustment of the rate fixed in paragraph (2)(c), the rural community may fix different rates for different areas, or portions of an area, accordingly.
190.081(10)If an unincorporated area is annexed to a rural community, the rural community, with the approval of the Lieutenant-Governor in Council and subject to the terms and conditions set by the Lieutenant-Governor in Council, may for a period not exceeding five years fix a rate that is different than the rate fixed in paragraph (2)(c) or subsection (9) for real property that
(a) was located in the unincorporated area immediately before the annexation, and
(b) is not subject to a credit under section 2 or 2.1 of the Residential Property Tax Relief Act.
190.081(11)If a rural community fixes a rate under subsection (9) or (10), the rural community shall adjust the rate fixed in paragraph (2)(c) so that the amount of the estimate under paragraph (2)(b) remains the same.
2005, c.7, s.49; 2008, c.31, s.13; 2009, c.15, s.7
Rural communities
190.081(1)The fiscal year of a rural community is the calendar year.
190.081(2)Each year on or before a date to be fixed by regulation, a rural community shall adopt by resolution and submit to the Minister for approval in the prescribed form
(a) an estimate of the money required for the operation of the rural community,
(b) the amount of that estimate to be raised on the rural community tax base,
(c) the rate at which the amount referred to in paragraph (b) is to be raised, and
(d) the imposition of the tax under paragraph 5(2)(a.1) of the Real Property Tax Act.
190.081(3)A rural community shall provide, in the prescribed form referred to in subsection (2), the sources and the estimates from those sources by which the difference in amount between the estimate under paragraph (2)(a) and the estimate under paragraph (2)(b) is to be raised.
190.081(4)When computing the rural community tax base for the purposes of paragraph (2)(b), the assessed value of real property in a rural community owned by the Crown in right of Canada shall be the amount determined by the Minister in accordance with subsection (5).
190.081(5)The assessed value of real property in a rural community owned by the Crown in right of Canada shall be determined by the Minister by making
(a) adjustments to the assessed value of the real property to reflect the previous year’s property value determined under the Payments in Lieu of Taxes Act (Canada), and
(b) such other adjustments as may be required to be made in respect of real property reclassifications and alterations and other modifications to real property so as to reflect the anticipated property value determined under the Payments in Lieu of Taxes Act (Canada).
190.081(6)If the estimate under paragraph (2)(a) is not approved by the Minister, the rural community shall adopt the following revisions by resolution and submit the revisions to the Minister for approval:
(a) a revision of the estimate under paragraph (2)(a);
(b) a revision of the amount under paragraph (2)(b); and
(c) a revision of the rate under paragraph (2)(c).
190.081(7)Upon the approval of the Minister, the rate adopted under this section is the rate fixed for the purposes of the Real Property Tax Act.
190.081(8)Failure to pass a resolution under this section does not invalidate the rate fixed under subsection (7).
190.081(9)If the services provided by a rural community vary in different areas of the rural community to a degree that, in the opinion of the rural community council, warrants an adjustment of the rate fixed in paragraph (2)(c), the rural community may fix different rates for different areas, or portions of an area, accordingly.
190.081(10)If an unincorporated area is annexed to a rural community, the rural community, with the approval of the Lieutenant-Governor in Council and subject to the terms and conditions set by the Lieutenant-Governor in Council, may for a period not exceeding five years fix a rate that is different than the rate fixed in paragraph (2)(c) or subsection (9) for real property that
(a) was located in the unincorporated area immediately before the annexation, and
(b) is not subject to a credit under section 2 or 2.1 of the Residential Property Tax Relief Act.
190.081(11)If a rural community fixes a rate under subsection (9) or (10), the rural community shall adjust the rate fixed in paragraph (2)(c) so that the amount of the estimate under paragraph (2)(b) remains the same.
2005, c.7, s.49; 2008, c.31, s.13
Rural communities
190.081(1)The fiscal year of a rural community is the calendar year.
190.081(2)Each year on or before a date to be fixed by regulation, a rural community shall adopt by resolution and submit to the Minister for approval in the prescribed form
(a) an estimate of the money required for the operation of the rural community,
(b) the amount of that estimate to be raised on the rural community tax base,
(c) the rate at which the amount referred to in paragraph (b) is to be raised, and
(d) the imposition of the tax under paragraph 5(2)(a.1) of the Real Property Tax Act.
190.081(3)A rural community shall provide, in the prescribed form referred to in subsection (2), the sources and the estimates from those sources by which the difference in amount between the estimate under paragraph (2)(a) and the estimate under paragraph (2)(b) is to be raised.
190.081(4)When computing the rural community tax base for the purposes of paragraph (2)(b), the assessed value of real property in a rural community owned by the Crown in right of Canada shall be the amount determined by the Minister in accordance with subsection (5).
190.081(5)The assessed value of real property in a rural community owned by the Crown in right of Canada shall be determined by the Minister by making
(a) adjustments to the assessed value of the real property to reflect the previous year’s property value determined under the Payments in Lieu of Taxes Act (Canada), and
(b) such other adjustments as may be required to be made in respect of real property reclassifications and alterations and other modifications to real property so as to reflect the anticipated property value determined under the Payments in Lieu of Taxes Act (Canada).
190.081(6)If the estimate under paragraph (2)(a) is not approved by the Minister, the rural community shall adopt the following revisions by resolution and submit the revisions to the Minister for approval:
(a) a revision of the estimate under paragraph (2)(a);
(b) a revision of the amount under paragraph (2)(b); and
(c) a revision of the rate under paragraph (2)(c).
190.081(7)Upon the approval of the Minister, the rate adopted under this section is the rate fixed for the purposes of the Real Property Tax Act.
190.081(8)Failure to pass a resolution under this section does not invalidate the rate fixed under subsection (7).
190.081(9)If the services provided by a rural community vary in different areas of the rural community to a degree that, in the opinion of the rural community council, warrants an adjustment of the rate fixed in paragraph (2)(c), the rural community may fix different rates for different areas, or portions of an area, accordingly.
190.081(10)If an unincorporated area is annexed to a rural community, the rural community, with the approval of the Lieutenant-Governor in Council and subject to the terms and conditions set by the Lieutenant-Governor in Council, may for a period not exceeding five years fix a rate that is different than the rate fixed in paragraph (2)(c) or subsection (9) for real property that
(a) was located in the unincorporated area immediately before the annexation, and
(b) is not subject to a credit under section 2 of the Residential Property Tax Relief Act.
190.081(11)If a rural community fixes a rate under subsection (9) or (10), the rural community shall adjust the rate fixed in paragraph (2)(c) so that the amount of the estimate under paragraph (2)(b) remains the same.
2005, c.7, s.49