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Town of Coaldale
Supplementary Assessment Tax Bylaw 937-C-04-26
April 27, 2026
BYLAW 937-C-04-26
TOWN OF COALDALE
PROVINCE OF ALBERTA
BEING A BYLAW OF THE TOWN OF COALDALE
TO AUTHORIZE THE SUPPLEMENTARY ASSESSMENTS
FOR IMPROVEMENTS IN THE TOWN DURING THE YEAR 2026
WHEREAS pursuant to Section 313 of the Municipal Government Act, Revised Statutes
of Alberta 2000, Chapter M-26, Town Council may pass a Bylaw each year to authorize
the preparation of supplementary assessments for improvements other than linear
property with the Town;
AND WHERAS it is expedient to pass this Supplementary Assessment Bylaw to allow for
the taxation of certain improvements for the 2026 tax year;
NOW THEREFORE, the Council of the Town of Coaldale in the Province of Alberta duly
assembled, enacts as follows:
1. This Bylaw shall be known as the "Supplementary Assessment Tax Bylaw".
2. The purpose of this Bylaw is provided for the supplementary assessments for all
improvements in the 2026 taxation year.
3. In this Bylaw, including this section:
a. "Act" means the Municipal Government Act (MGA), Revised Statutes of
Alberta 2000, Chapter M-26.
b. "Assessed Person" means a person who is named on the assessment roll
in accordance with section 304 of the Act.
c. "Assessment" means a value of property determined in accordance with
Part 9 of the Act and the regulations.
d. "Assessor" means the person who has the qualifications set out in the
regulations and is appointed by Town Council to carry out the duties and
responsibilities of an assessor under this Act and includes any person to
whom those duties and responsibilities are delegated by the person.
e. "Town" means the corporation of the Town of Coaldale or the area
contained within the boundaries of the Town as the context requires.
f. "Improvement" means
i. a structure,
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Town of Coaldale
Supplementary Assessment Tax Bylaw 937-C-04-26
April 27, 2026
ii. anything attached or secured to a structure, that would be
transferred without special mention by a transfer or sale of a
structure,
iii. a designated manufactured home, and
iv. machinery and equipment
g. "Supplementary Assessment" means the assessment made pursuant to
this Bylaw, Part 9, Division 4 of the Act and regulations.
4. Subject to the provisions of section 314 of the Act, a supplementary assessment
shall be prepared in 2026 for all improvements, except linear property, for the
purpose of imposing a tax in the same year under Part 10 of the Act.
5. Subject to the provisions of section 314 of the Act, the Assessor must prepare a
supplementary assessment:
a. for machinery and equipment used in manufacturing and processing if
those improvements are completed or begin to operate in the year in which
they are to be taxed;
b. for other improvements if they are completed in, if they are occupied during
all or any part of, or if they moved into the Town during the year in which
they are to be taxed;
c. reflecting the value of an improvements that has not been previously
assessed, or the increase in the value of an improvement since it was last
assessed;
d. for a designated manufactured home that is moved into the municipality
during the year in which it is to be taxed, despite that the manufactured
home will be taxed in the year by another municipality;
e. in the same manner as the assessment are prepared under Part 9, Division
1 of the Act, prorated to reflect only the number of months during which
the improvements are completed, 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.
6. A supplementary assessment roll must be prepared in accordance with section
315 of the Act.
7. A supplementary assessment notice must be prepared and sent to the Assessed
Person in accordance with section 316 of the Act.
8. This Bylaw shall take effect on the date of final passing thereof.
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Town of Coaldale
Supplementary Assessment Tax Bylaw 937-C-04-26
April 27, 2026
READ a FIRST time this 27th day of April 2026, for Supplementary Assessment Tax
Bylaw 937-C-04-26.
___________________________
_____________________________
Mayor - Jack Van Rijn
CAO - Kalen Hastings
Motion: 132-2026
READ a SECOND time this 27th day of April 2026, for Supplementary Assessment Tax
Bylaw 937-C-04-26.
___________________________
_____________________________
Mayor - Jack Van Rijn
CAO - Kalen Hastings
Motion: 133-2026
UNANIMOUS CONSENT to hold all THREE readings in one meeting for Supplementary
Assessment Tax Bylaw 937-C-04-26 this 27th day of April 2026.
___________________________
_____________________________
Mayor - Jack Van Rijn
CAO - Kalen Hastings
Motion: 134-2026
READ a THIRD and FINAL time this 27th day of April 2026, for Supplementary
Assessment Tax Bylaw 937-C-04-26.
___________________________
_____________________________
Mayor - Jack Van Rijn
CAO - Kalen Hastings
Motion: 135-2026