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Town of Drumheller
Bylaw 13.26
Page 1 of 3
TOWN OF DRUMHELLER
BYLAW NUMBER 13.26
DEPARTMENT: CORPORATE SERVICES
SUPPLEMENTARY ASSESSMENT BYLAW
A BYLAW OF THE TOWN OF DRUMHELLER, IN THE PROVINCE OF ALBERTA TO
AUTHORIZE THE SUPPLEMENTARY ASSESSMENT FOR IMPROVEMENTS WITHIN THE
TOWN OF DRUMHELLER FOR THE PURPOSE OF IMPOSING A TAX UNDER PART 10 OF
THE MUNICIPAL GOVERNMENT ACT.
WHEREAS pursuant to section 313 of the Municipal Government Act, RSA 2000, c M-26, as
amended, provides that the Council must pass a supplementary assessment bylaw to authorize
the preparation of supplementary assessments for the purpose of imposing a supplementary
property tax under Part 10 of the Act;
AND WHEREAS section 313 of the Act provides that a supplementary assessment bylaw
applies to the year in which it is passed, only if it is passed before May 1 of that year;
AND WHEREAS section 325.1 of the Act provides for bylaws enacted under section 313 remain
in force after they year in which they are enacted and apply in subsequent years until they are
repealed;
AND WHEREAS the Council for the Town of Drumheller wishes to require the preparation of
supplementary assessments for improvements for the purpose of imposing a tax;
NOW, THEREFORE the Council of the Town of Drumheller, in the Province of Alberta, enacts
as follows:
1. CITATION
1.1
This Bylaw shall be cited as the Town of Drumheller "Supplementary Assessment
Bylaw."
2. DEFINITIONS
2.1
For the purposes of this Bylaw, the following definitions shall apply:
a)
"Assessment" means a value of property determined pursuant to Part 9, Division 4
of the Act and Matters Relating to Assessment and Taxation Regulation, 2018,
203/2017, as consolidated and amended;
b)
"Chief Administrative Officer" or "CAO" means the person appointed as Chief
Administrative Officer for the Town of Drumheller, or their designate;
c)
"Council " means the Mayor and Councillors of the Town of Drumheller;
d)
"Improvement" means:
i)
a structure;
Town of Drumheller
Bylaw 13.26
Page 2 of 3
ii)
anything attached or secured to a structure that would be transferred without
special mention by a transfer or sale of the structure;
iii)
a designated manufactured home; and
iv)
machinery and equipment;
e)
"Municipal Assessor" means the assessor for the Town of Drumheller appointed
under section 284.2 of the Act;
f)
"Municipal Government Act" or "Act" means the Municipal Government Act, R.S.A.
2000 M-26, as amended from time to time, and its successor legislation;
g)
"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; and,
h)
"Town of Drumheller" or "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.
3. GENERAL PROVISIONS
3.1
The Municipal Assessor is authorized to prepare the supplementary assessments
contemplated in Part 9 Division 4 of the Act for the purpose of imposing a tax under Part
10 of the Act for the current tax year.
3.2
The improvement tax contemplated in section 3.1 of this Bylaw shall be imposed on all
improvements.
3.3
The Municipal Assessor shall not prepare supplementary assessments for designated
industrial property.
3.4
The Municipal Assessor shall prepare supplementary assessments 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 under Part 10 of the Act.
3.5
The Municipal Assessor shall prepare supplementary assessments for other
improvements if:
a)
they are completed in the year in which they are to be taxed under Part 10 of the
Act;
b)
they are occupied during all or any part of the year in which they are to be taxed
under Part 10 of the Act; or
c)
they are moved into the Town during the year in which they are to be taxed under
Part 10 of the Act and they will not be taxed in that year by another municipality.
Town of Drumheller
Bylaw 13.26
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3.6
A supplementary assessment shall reflect:
a)
the value of an improvement that has not been previously assessed; or
b)
the increase in value of an improvement since it was last assessed.
3.7
Supplementary assessments shall be prepared in the same manner as assessments are
prepared under Division 1 of Part 9 of the Act, but must be pro-rated to reflect only the
number of months during which the improvement is complete, 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.
3.8
Before the end of the year in which supplementary assessments are prepared, the
municipality shall prepare a supplementary assessment roll in accordance with section
315 of the Act.
3.9
Before the end of the year in which supplementary assessments are prepared, the
municipality shall:
a)
prepare a supplementary assessment notice for every assessed improvement
shown on the supplementary assessment roll; and
b)
send the supplementary assessment notices to the assessed persons in
accordance with section 316 of the Act.
4. SEVERABILITY
4.1
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.
5. TRANSITIONAL
5.1
This Bylaw comes into full force and effect upon third and final reading.
5.2
Upon third reading of Bylaw #13.26, Bylaw #16.25 and all amendments thereto are
hereby repealed.
READ A FIRST TIME THIS 21st DAY OF APRIL 2026
READ A SECOND TIME THIS 21st DAY OF APRIL 2026
READ A THIRD AND FINAL TIME THIS 21st DAY OF APRIL, 2026
The original document, duly signed and executed, is retained on file.