Acts and Regulations

M-22 - Municipalities Act

Section 87
Disposition versions

Full text
Fiscal year of municipality
87(1)The fiscal year of every municipality is the calendar year.
Resolution on annual estimate of municipality and imposition of municipal tax
87(2)Each year on or before a date to be fixed by regulation, every municipality 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 municipality,
(b) the amount of that estimate to be raised on the municipal tax base,
(c) subject to subsection (2.001), 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) of the Real Property Tax Act.
87(2.001)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)(b) of that Act, as the case may be.
87(2.01)A municipality 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.
87(2.1)When computing the municipal tax base for the purposes of paragraph (2)(b), the assessed value of real property in a municipality owned by the Crown in right of Canada shall be the amount determined by the Minister in accordance with subsection (2.2).
87(2.2)The assessed value of real property in a municipality 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 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).
Assessment rate of municipality
87(3)If the estimate under paragraph (2)(a) is not approved by the Minister, the municipality shall adopt by resolution
(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)
and shall submit the revisions to the Minister for approval.
Assessment rate of municipality
87(3.1)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.
Assessment rate of municipality
87(3.2)Failure to pass a resolution under this section does not invalidate the rate fixed under subsection (3.1).
Assessment rate of municipality
87(4)Where the municipal services vary in different areas of the municipality to a degree that, in the opinion of the Council, warrants an adjustment of the rate fixed in paragraph (2)(c), the municipality may fix different rates for different areas, or portions thereof, accordingly.
Assessment rate of municipality
87(5)Where an unincorporated area is annexed to a municipality, the municipality, 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 (4) 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.
Assessment rate of municipality
87(6)Where a municipality fixes a rate under subsection (4) or (5), the municipality shall adjust the rate fixed in paragraph (2)(c) so that the amount of the estimate under paragraph (2)(b) remains the same.
1966, c.20, s.88; 1967, c.56, s.22; 1968, c.41, s.36; 1973, c.60, s.9; 1975, c.40, s.4; 1977, c.34, s.9; 1979, c.47, s.10; 1982, c.44, s.1; 1987, c.39, s.5; 1993, c.57, s.6; 1995, c.46, s.8; 1996, c.46, s.25; 1999, c.23, s.1; 2000, c.26, s.206; 2001, c.15, s.7; 2002, c.6, s.6; 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
Fiscal year of municipality
87(1)The fiscal year of every municipality is the calendar year.
Resolution on annual estimate of municipality and imposition of municipal tax
87(2)Each year on or before a date to be fixed by regulation, every municipality 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 municipality,
(b) the amount of that estimate to be raised on the municipal tax base,
(c) subject to subsection (2.001), 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) of the Real Property Tax Act.
87(2.001)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)(b) of that Act, as the case may be.
87(2.01)A municipality 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.
87(2.1)When computing the municipal tax base for the purposes of paragraph (2)(b), the assessed value of real property in a municipality owned by the Crown in right of Canada shall be the amount determined by the Minister in accordance with subsection (2.2).
87(2.2)The assessed value of real property in a municipality 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 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).
Assessment rate of municipality
87(3)If the estimate under paragraph (2)(a) is not approved by the Minister, the municipality shall adopt by resolution
(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)
and shall submit the revisions to the Minister for approval.
Assessment rate of municipality
87(3.1)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.
Assessment rate of municipality
87(3.2)Failure to pass a resolution under this section does not invalidate the rate fixed under subsection (3.1).
Assessment rate of municipality
87(4)Where the municipal services vary in different areas of the municipality to a degree that, in the opinion of the Council, warrants an adjustment of the rate fixed in paragraph (2)(c), the municipality may fix different rates for different areas, or portions thereof, accordingly.
Assessment rate of municipality
87(5)Where an unincorporated area is annexed to a municipality, the municipality, 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 (4) 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.
Assessment rate of municipality
87(6)Where a municipality fixes a rate under subsection (4) or (5), the municipality shall adjust the rate fixed in paragraph (2)(c) so that the amount of the estimate under paragraph (2)(b) remains the same.
1966, c.20, s.88; 1967, c.56, s.22; 1968, c.41, s.36; 1973, c.60, s.9; 1975, c.40, s.4; 1977, c.34, s.9; 1979, c.47, s.10; 1982, c.44, s.1; 1987, c.39, s.5; 1993, c.57, s.6; 1995, c.46, s.8; 1996, c.46, s.25; 1999, c.23, s.1; 2000, c.26, s.206; 2001, c.15, s.7; 2002, c.6, s.6; 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
Fiscal year of municipality
87(1)The fiscal year of every municipality is the calendar year.
Resolution on annual estimate of municipality and imposition of municipal tax
87(2)Each year on or before a date to be fixed by regulation, every municipality 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 municipality,
(b) the amount of that estimate to be raised on the municipal tax base,
(c) subject to subsection (2.001), 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) of the Real Property Tax Act.
87(2.001)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)(b) of that Act, as the case may be.
87(2.01)A municipality 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.
87(2.1)When computing the municipal tax base for the purposes of paragraph (2)(b), the assessed value of real property in a municipality owned by the Crown in right of Canada shall be the amount determined by the Minister in accordance with subsection (2.2).
87(2.2)The assessed value of real property in a municipality 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 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).
Assessment rate of municipality
87(3)If the estimate under paragraph (2)(a) is not approved by the Minister, the municipality shall adopt by resolution
(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)
and shall submit the revisions to the Minister for approval.
Assessment rate of municipality
87(3.1)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.
Assessment rate of municipality
87(3.2)Failure to pass a resolution under this section does not invalidate the rate fixed under subsection (3.1).
Assessment rate of municipality
87(4)Where the municipal services vary in different areas of the municipality to a degree that, in the opinion of the Council, warrants an adjustment of the rate fixed in paragraph (2)(c), the municipality may fix different rates for different areas, or portions thereof, accordingly.
Assessment rate of municipality
87(5)Where an unincorporated area is annexed to a municipality, the municipality, 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 (4) 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.
Assessment rate of municipality
87(6)Where a municipality fixes a rate under subsection (4) or (5), the municipality shall adjust the rate fixed in paragraph (2)(c) so that the amount of the estimate under paragraph (2)(b) remains the same.
1966, c.20, s.88; 1967, c.56, s.22; 1968, c.41, s.36; 1973, c.60, s.9; 1975, c.40, s.4; 1977, c.34, s.9; 1979, c.47, s.10; 1982, c.44, s.1; 1987, c.39, s.5; 1993, c.57, s.6; 1995, c.46, s.8; 1996, c.46, s.25; 1999, c.23, s.1; 2000, c.26, s.206; 2001, c.15, s.7; 2002, c.6, s.6; 2005, c.7, s.49; 2008, c.31, s.13; 2009, c.15, s.7; 2010, c.35, s.6
Fiscal year of municipality
87(1)The fiscal year of every municipality is the calendar year.
Resolution on annual estimate of municipality and imposition of municipal tax
87(2)Each year on or before a date to be fixed by regulation, every municipality 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 municipality,
(b) the amount of that estimate to be raised on the municipal tax base,
(c) subject to subsection (2.001), 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) of the Real Property Tax Act.
87(2.001)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)(b) of that Act, as the case may be.
87(2.01)A municipality 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.
87(2.1)When computing the municipal tax base for the purposes of paragraph (2)(b), the assessed value of real property in a municipality owned by the Crown in right of Canada shall be the amount determined by the Minister in accordance with subsection (2.2).
87(2.2)The assessed value of real property in a municipality 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 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).
Assessment rate of municipality
87(3)If the estimate under paragraph (2)(a) is not approved by the Minister, the municipality shall adopt by resolution
(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)
and shall submit the revisions to the Minister for approval.
Assessment rate of municipality
87(3.1)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.
Assessment rate of municipality
87(3.2)Failure to pass a resolution under this section does not invalidate the rate fixed under subsection (3.1).
Assessment rate of municipality
87(4)Where the municipal services vary in different areas of the municipality to a degree that, in the opinion of the Council, warrants an adjustment of the rate fixed in paragraph (2)(c), the municipality may fix different rates for different areas, or portions thereof, accordingly.
Assessment rate of municipality
87(5)Where an unincorporated area is annexed to a municipality, the municipality, 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 (4) 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.
Assessment rate of municipality
87(6)Where a municipality fixes a rate under subsection (4) or (5), the municipality shall adjust the rate fixed in paragraph (2)(c) so that the amount of the estimate under paragraph (2)(b) remains the same.
1966, c.20, s.88; 1967, c.56, s.22; 1968, c.41, s.36; 1973, c.60, s.9; 1975, c.40, s.4; 1977, c.34, s.9; 1979, c.47, s.10; 1982, c.44, s.1; 1987, c.39, s.5; 1993, c.57, s.6; 1995, c.46, s.8; 1996, c.46, s.25; 1999, c.23, s.1; 2000, c.26, s.206; 2001, c.15, s.7; 2002, c.6, s.6; 2005, c.7, s.49; 2008, c.31, s.13; 2009, c.15, s.7
Fiscal year of municipality
87(1)The fiscal year of every municipality is the calendar year.
Resolution on annual estimate of municipality and imposition of municipal tax
87(2)Each year on or before a date to be fixed by regulation, every municipality 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 municipality,
(b) the amount of that estimate to be raised on the municipal 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) of the Real Property Tax Act.
87(2.01)A municipality 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.
87(2.1)When computing the municipal tax base for the purposes of paragraph (2)(b), the assessed value of real property in a municipality owned by the Crown in right of Canada shall be the amount determined by the Minister in accordance with subsection (2.2).
87(2.2)The assessed value of real property in a municipality 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 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).
Assessment rate of municipality
87(3)If the estimate under paragraph (2)(a) is not approved by the Minister, the municipality shall adopt by resolution
(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)
and shall submit the revisions to the Minister for approval.
Assessment rate of municipality
87(3.1)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.
Assessment rate of municipality
87(3.2)Failure to pass a resolution under this section does not invalidate the rate fixed under subsection (3.1).
Assessment rate of municipality
87(4)Where the municipal services vary in different areas of the municipality to a degree that, in the opinion of the Council, warrants an adjustment of the rate fixed in paragraph (2)(c), the municipality may fix different rates for different areas, or portions thereof, accordingly.
Assessment rate of municipality
87(5)Where an unincorporated area is annexed to a municipality, the municipality, 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 (4) 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.
Assessment rate of municipality
87(6)Where a municipality fixes a rate under subsection (4) or (5), the municipality shall adjust the rate fixed in paragraph (2)(c) so that the amount of the estimate under paragraph (2)(b) remains the same.
1966, c.20, s.88; 1967, c.56, s.22; 1968, c.41, s.36; 1973, c.60, s.9; 1975, c.40, s.4; 1977, c.34, s.9; 1979, c.47, s.10; 1982, c.44, s.1; 1987, c.39, s.5; 1993, c.57, s.6; 1995, c.46, s.8; 1996, c.46, s.25; 1999, c.23, s.1; 2000, c.26, s.206; 2001, c.15, s.7; 2002, c.6, s.6; 2005, c.7, s.49; 2008, c.31, s.13
Fiscal year of municipality
87(1)The fiscal year of every municipality is the calendar year.
Resolution on annual estimate of municipality and imposition of municipal tax
87(2)Each year on or before a date to be fixed by regulation, every municipality 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 municipality,
(b) the amount of that estimate to be raised on the municipal 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) of the Real Property Tax Act.
87(2.01)A municipality 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.
87(2.1)When computing the municipal tax base for the purposes of paragraph (2)(b), the assessed value of real property in a municipality owned by the Crown in right of Canada shall be the amount determined by the Minister in accordance with subsection (2.2).
87(2.2)The assessed value of real property in a municipality 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 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).
Assessment rate of municipality
87(3)If the estimate under paragraph (2)(a) is not approved by the Minister, the municipality shall adopt by resolution
(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)
and shall submit the revisions to the Minister for approval.
Assessment rate of municipality
87(3.1)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.
Assessment rate of municipality
87(3.2)Failure to pass a resolution under this section does not invalidate the rate fixed under subsection (3.1).
Assessment rate of municipality
87(4)Where the municipal services vary in different areas of the municipality to a degree that, in the opinion of the Council, warrants an adjustment of the rate fixed in paragraph (2)(c), the municipality may fix different rates for different areas, or portions thereof, accordingly.
Assessment rate of municipality
87(5)Where an unincorporated area is annexed to a municipality, the municipality, 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 (4) 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.
Assessment rate of municipality
87(6)Where a municipality fixes a rate under subsection (4) or (5), the municipality shall adjust the rate fixed in paragraph (2)(c) so that the amount of the estimate under paragraph (2)(b) remains the same.
1966, c.20, s.88; 1967, c.56, s.22; 1968, c.41, s.36; 1973, c.60, s.9; 1975, c.40, s.4; 1977, c.34, s.9; 1979, c.47, s.10; 1982, c.44, s.1; 1987, c.39, s.5; 1993, c.57, s.6; 1995, c.46, s.8; 1996, c.46, s.25; 1999, c.23, s.1; 2000, c.26, s.206; 2001, c.15, s.7; 2002, c.6, s.6; 2005, c.7, s.49