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unofficial consolidation, the official version is held by the municipal clerk.
TOWN OF DRUMHELLER
BYLAW NUMBER 18.25
DEPARTMENT: Finance
Supplementary Property Tax Bylaw
BEING A BYLAW TO AUTHORIZE THE SUPPLEMENTARY PROPERTY TAX FOR
IMPROVEMENTS WITHIN THE TOWN OF DRUMHELLER FOR THE PURPOSE OF
IMPOSING A TAX UNDER PART 10 OF THE MUNICIPAL GOVERNMENT ACT
WHEREAS , Section 369(1) of the Municipal Government Act, RSA 2000, c M-26 (the
"Municipal Government Act") provides that the council of a municipality must pass a
supplementary property tax bylaw to authorize it to impose a supplementary property tax in
respect of property for which supplementary assessments have been prepared;
AND WHEREAS Section 369(2.01) of the Municipal Government Act allows council to
pass a bylaw authorizing council to impose a supplementary tax for designated industrial
property if council passes a bylaw authorizing council to impose a supplementary tax in
respect of all other property in the municipality;
NOW, THEREFORE Section 369.1 of the Municipal Government Act provides that a bylaw
passed pursuant to section 369(1) of the Municipal Government Act remains in force after
the year in which the bylaw is enacted and applies in subsequent years until the bylaw is
repealed;
SHORT NAME
1.1
This Bylaw shall be cited as the Town of Drumheller "Supplementary Property Tax
Bylaw."
2. DEFINITIONS
2.1
For the purposes of this Bylaw, the following definitions shall apply:
a)
"Council " means the Mayor and Councilors of the Town of Drumheller;
b)
"Municipal Government Act" or "MGA" means the Municipal Government Act,
R.S.A. 2000 M-26, as amended from time to time, and its successor
legislation;
c)
"Supplementary Assessment" means assessment of all new improvements
which are occupied or completed during the current year but were not
assessed at 100 per cent completion on the current year's annual
assessment. Valuations are pro-rated from the point of completion to
December 31 of the current year; and
d)
"Town of Drumheller" or "Town" means the Town of Drumheller, a municipal
corporation in the Province of Alberta, and includes the area contained within
Town of Drumheller
Bylaw 18.25
Page 2 of 2
the corporate boundaries of the Town of Drumheller, as the context may
require.
3. PURPOSE
3.1
The purpose of this Bylaw is to authorize the levying of a supplementary property
tax by the Town of Drumheller in respect of all property for which a supplementary
assessment has been made.
4. AUTHORIZATION
4.1
A supplementary property tax shall apply to all taxable supplementary assessments
which have been prepared in accordance with Bylaw 16.25 or section 313 of the
Municipal Government Act.
4.2
Subject to the provisions of section 369 of the Municipal Government Act, the
supplementary property tax rates for any specific year are the same as the property
tax rates set by the annual Property Tax Bylaw for that year and section 359.3 of
the Municipal Government Act.
5. SEVERABILITY
5.1
If any portion of this Bylaw is found to be invalid, that portion shall be severed from
the remainder of the Bylaw and shall not invalidate the whole Bylaw.
6. TRANSITIONAL
6.1
This Bylaw comes into full force and effect upon third reading and final reading, and
it applies to the 2025 tax year and all subsequent tax years until repealed.
READ A FIRST TIME THIS 7th DAY OF APRIL, 2025
READ A SECOND TIME THIS 7th DAY OF APRIL 2025
READ A THIRD AND FINAL TIME THIS 7th DAY OF APRIL, 2025
The original document, duly signed and executed, is retained on file.