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TOWN OF DRUMHELLER
BYLAW NUMBER 37.24
DEPARTMENT: CORPORATE SERVICES
A BYLAW OF THE TOWN OF DRUMHELLER, IN THE PROVINCE OF ALBERTA
(HEREINAFTER REFERRED TO AS "THE MUNICIPALITY"), TO TAX PROPERTIES
EXEMPTED FROM TAXATION BY THE MUNICIPAL GOVERNMENT ACT
WHEREAS pursuant to the Municipal Government Act, RSA 2000, Chapter M-26 as amended
(the "MGA"), a municipal council has authority to govern and the authority to pass bylaws
respecting the municipality, including services provided by or on behalf of the municipality;
AND WHEREAS pursuant to the Municipal Affairs Statutes Amendment Act, 2024, SA 2024, c
11 (the "MASAA 2024"), section 363(1)(e) of the MGA will be amended effective January 1,
2025 to exempt affordable housing accommodations from taxation;
AND WHEREAS pursuant to the MASAA 2024, section 363(3) of the MGA will be amended
effective January 1, 2025 to permit Council to make such exempted properties taxable 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) of the MGA;
AND WHEREAS pursuant to section 190 of the MGA, a bylaw passed by Council will come into
force at the beginning of the day that it is passed unless otherwise provided in the bylaw;
NOW THEREFORE, under the authority and subject to the provisions of the Municipal
Government Act, and by virtue of all other powers enabling it, the Council of the Town of
Drumheller in the Province of Alberta, duly assembled, enacts as follows:
1.
BYLAW TITLE
1.1
This Bylaw may be referred to as the "Taxation of Exempted Properties Bylaw".
2.
DEFINITIONS
2.1
In this Bylaw:
a)
"Act" means the Municipal Government Act R.S.A. 2000 c. M-26 and regulations
made thereunder;
b)
"Council" means the duly elected Mayor and Councillors of the Town of
Drumheller;
c)
"Tax Rates Bylaw" means the Bylaw adopted by Council each year that sets the
residential and non-residential tax rates for the Town of Drumheller;
d)
"Town" means the Town of Drumheller, a municipal corporation in the Province of
Alberta, and includes the area contained within the corporate boundaries of the
Town of Drumheller, as the context may require.
Town of Drumheller
Bylaw 37.24 - Taxation of Exempt Properties Bylaw
e)
The headings in this Bylaw are for reference only and do not impact its
interpretation.
f)
Within the text of this Bylaw;
(i) Use of a pronoun or determiner which indicates one gender includes all
genders, unless the context requires otherwise, and
(ii) Use of the singular includes the plural and the plural includes the singular, as
the context requires.
g)
The word "may", when used in this Bylaw, is to be construed as permissive and
empowering, and the words "must" or "shall" when used in this Bylaw, are to be
construed as imperative.
h)
All other words used in this Bylaw that are defined in the Act shall have the
meanings given to those words in the Act except where specifically defined
otherwise in this Bylaw or required by the context in which the words are used in
this Bylaw.
3.
TAXATION OF EXEMPT PROPERTIES
3.1
All affordable housing accommodations as defined in the Alberta Housing Act that are
not already exempt from municipal taxation under section 361 of the Act and are located
in the Town shall be subject to municipal taxation at the following applicable tax rate
established under the Town's annual tax rate bylaw:
Project Name
Organization
Address
Roll Number
Tax Rate
Norwood Studios
Studios Alberta Ltd.
Units 1-15, 318 -1st Street East
01028802
100%
Sandstone Manor
Drumheller Housing
Administration /
Town of Drumheller
215 - 10 Avenue NE
04029906
0%
3.2
Notwithstanding section 3.1 of this Bylaw, properties made taxable under this Bylaw shall
not be required to pay any requisitions referred to in section 326(1)(a) of the Act.
4.
INTERPRETATION
4.1
Should any provision of this Bylaw be declared invalid for any reason by a Court of
competent jurisdiction, all other provisions of this Bylaw shall remain valid and
enforceable.
4.2
Nothing in this Bylaw relieves any person from compliance with any other Bylaw or any
applicable federal or provincial law, regulation or enactment.
4.3
In the event of a conflict between this Bylaw and any other bylaw or any applicable
federal or provincial law, regulation or enactment respecting public health and safety, the
other Bylaw, law, regulation or enactment must prevail to the extent of the conflict.
Town of Drumheller
Bylaw 37.24 - Taxation of Exempt Properties Bylaw
5.
TRANSITIONAL
5.1
This Bylaw comes into effect on January 1, 2025.
GIVEN FIRST READING THIS 2nd DAY OF DECEMBER 2024.
GIVEN SECOND READING THIS 2nd DAY OF DECEMBER, 2024.
GIVEN THIRD AND FINAL READING THIS 2nd DAY OF DECEMBER, 2024.
The original document, duly signed and executed, is retained on file.