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TOWN OF FORT MACLEOD
PROVINCE OF ALBERTA
BYLAW NO. 2005
A BYLAW
OF THE TOWN OF FORT MACLEOD
IN THE PROVINCE
OF ALBERTA,
TO ESTABLISH
NON-
RESIDENTIAL
TAX INCENTIVES
WHEREAS
the
Town
of
Fort. Macleod
considers
it
desirable
to
encourage
the
development of existing and new Business properties for the general benefit of the Town;
AND WHEREAS
pursuant to Section 364.
2 of the Municipal Government Act, RSA 2000,
c M-
26, Council
may
pass
a
Non -Residential
Tax
Incentives
bylaw
to
encourage
development and revitalization of non-
residential properties for the general benefit of the
Town;
AND WHEREAS the Town of Fort Macleod
is responsible for carrying out measures
that
will develop and
maintain
a viable community
pursuant
to Section 3(c)
of the Municipal
Government Act, which
includes
measures
to improve
the long-
term
economic
outlook
for the Town,
NOW THEREFORE, the Council of the Town of Fort Macleod, in the Province of Alberta,
duly assembled, enacts
as follows:
1
Short Title
1.1
This Bylaw may be referred
to as the " Non -Residential
Tax Incentives Bylaw".
2
Definitions
2.
1
In this Bylaw, unless the context otherwise requires:
a) "Act" means
the
Municipal
Government Act, RSA 2000, c M-
26, as
amended
from time to time;
b) "Administration" means
the administrative
and operational
arm of the Town
comprised of the various departments and business units and including all
employees who operate
under the leadership and supervision
of the CAO;
c) "Applicant" means
a person who applies for an Exemption;
d) "Application
Fee" means the fee established
by this Bylaw to be paid at the
time
an
application
is submitted
pursuant
to this
Non - Residential
Tax
Incentives Bylaw;
e) "Assessed Person" means
an
assessed person
as that term is defined
under Section 284(
1)
of the Act;
f) "Business" means
commerce
for purposes of the production, storage,
buying or selling of goods and services;
Tax Incentives
Bylaw # 2004
Page 1 of 11
g)
Chief Administrative
Officer" or " CAO" means
the
chief
administrative
officer
as appointed by Council, including the GAO'
s delegate;
h) "Complete Application" means
an application
submitted
pursuant
to this
Non - Residential
Tax Incentives
Bylaw that includes
the Application Fee and
the application requirements
for Non -Residential Tax Incentives
and the
application
form
for
Non -Residential
Tax
Incentives
as
set
out
in
Appendices "A" and " B", respectively, attached
hereto;
i) "Council" means
all the councillors
of the Town including the chief elected
official for the Town;
1)
Exemption" means an exemption from taxation for Non-
residential Property
as provided for in Part 10, Division 2 of the Act. For purposes of clarity, the
exemption from taxation applies only to taxes imposed by the Town
under
Part 10, Division
2 of the Act and not any Provincial requisitions;
k) "Expansion" means
development that
adds
to
an existing
Structure
to
increase
the Structure'
s
physical
space
for purposes
of facilitating
the
Business
within
that Structure, or to replace
an existing
Structure
for
purposes of facilitating the Business within that Structure;
I) " New
Construction"
means
the
construction
of
a
new
Structure
for
the
purpose of establishing
a Business within that Structure;
m) "Non-
residential
Property" means non-
residential
as defined
in the Act
in
respect of property;
n) " Qualifying
Property" means
a Structure
that
is the subject of the
New
Construction or an Expansion;
o) "Structure" means a structure
as that term
is defined
in s 284(
1)(
u)
of the
Act that is Non-
residential Property;
p)
Non -Residential
Tax
Incentive Agreement" means
a written
agreement
setting
out the terms
and
conditions
for an Exemption for the Qualifying
Property; and
q) "Town" means
the Town of Fort Macleod in the Province of Alberta.
3
Purpose
3.
1
The
purpose
of this
Non - Residential
Tax
Incentives
Bylaw is to allow
Non -
Residential Tax Incentives for Exemptions from taxation
under Part 10, Division
2 of the Act for Qualifying Properties
in the Town that meet the requirements of
this Non -Residential Tax Incentives Bylaw.
3.2
Non -Residential
Tax
Incentives
under
this
Non -Residential
Tax
Incentives
Bylaw will not be granted in respect of Non-
residential property taxes imposed
on land under
Part 10, Division
2 of the Act.
Bylaw 2005: Non -Residential Tax Incentive
Page 2 of 11
4
Criteria for an Exemption
4.
1
In
order
to apply for
an Exemption, an Applicant must
meet
the following
criteria:
4.1.
1
the Applicant must be the Assessed
Person
for the Qualifying Property
that is the subject of the application; and
4.1.
2
the Applicant must have
no outstanding monies owing to the Town.
4.
2
In order to qualify for an Exemption, the Qualifying Property
must meet the
following criteria:
4.2.
1
the
Qualifying
Property
must
be
located
within
the
geographical
boundaries
of the Town;
4.2.
2
the development
of the
Qualifying
Property
must
qualify
as
New
Construction
or an Expansion;
4.2.
3
All
required
Town
development
approvals
with
respect
to
the
development of the Qualifying Property must have been issued;
4.2.
4
Eligibility
for a Non -Residential Tax Incentive pursuant
to this Bylaw
requires the following criteria:
4.2.
4.
1 $
50,
000
minimum
construction
costs
for
the
Qualifying
Property
from
the
previous
year
resulting
from
New
Construction or an Expansion; and
4.
2.
4.
2
A
building/
development
permit
has
been
obtained
and
executed by the Town of Fort Macleod.
4.
2.
5
The Applicant must submit a Complete Application in accordance with
the terms of this Bylaw.
4.2.
6
With respect
to
a Qualifying
Property, only one agreement per three-
year period
is allowed.
4.
2.
7
A financial summary, copies of paid invoices or receipts in relation to
the development showing the location
of the expansion.
5
Application for an Exemption
5.
1
Applicants must submit a Complete Application to the CAO.
5.2
The non-
refundable Application Fee is $ 100.
00 DOLLARS.
5.
3
The deadline
for submitting
a Complete application
for an Exemption
to be
granted
in the same
tax year is March 31st of the given year. Any Complete
application received
after March 31st of the given year will be considered for an
Exemption for the following
tax year.
Bylaw 2005: Non -Residential Tax Incentive
Page 3 of 11
5.4
Complete Applications
should be submitted
in the year following substantial
completion of the
Construction/
Expansion. This
means
the following
year'
s
assessment
will
show
the
increased
assessment
including
the
Construction/
Expansion
and is the tax year to submit the Complete application
in.
5.
5
Applications
for past years' Expansion or New Construction will not be eligible
in accordance with section 5.3.
5.
6
Complete Applications may be considered
and approved
in accordance
with
the
requirements
of
this
Non -Residential
Tax
Incentives
Bylaw
before
construction
on the Qualifying Property is complete, however, the Exemption
will not apply until all construction on the Qualifying Property is complete and
the development is inspected and approved for occupancy.
5.
7
Notwithstanding the Complete Application requirements set out in this Bylaw,
the
CAO
may require any additional
information that, in the discretion
of the
CAO, is necessary
to complete
the application.
5.
8
The
CAO
will advise Applicants in writing if their application is accepted for
consideration.
Applications accepted
for
consideration
shall
become
the
property of the Town
and may not be returned.
5.9
The
CAO
has
the
discretion
to reject applications
that
are incomplete
or
illegible.
5.
10 Applicants
whose
applications
are
returned
as incomplete
or illegible
may
resubmit
an application provided the application is resubmitted
by the deadline
provided in section 5.3 of this Bylaw.
5.
11
The
CAO
will
advise Applicants
in writing with
reasons
if their application
is
rejected.
6
Consideration
of Applications
6.
1
Administration shall review the Complete Application to determine if it meets
the criteria and requirements for an Exemption and provide a written report with
recommendations to Council.
6.
2
Council
shall review Administration'
s
report and may:
6.2.
1
pass a resolution directing Administration to enter into a Non -Residential
Tax Incentive Agreement; or
6.2.
2
pass
a resolution refusing the Complete Application.
Bylaw 2005: Non -Residential Tax Incentive
Page 4 of 11
6.
3
A
resolution
directing
Administration
to
enter
into
a
Non -Residential
Tax
Incentive Agreement must include:
6.3.
1
the three taxation
years to which the Exemption applies;
6.3.
2
the dollar value of the Exemption for the Qualifying Property for each of
the three years, whether based
upon New Construction
or an Expansion
in accordance with the following:
6.3.
2.
1
In the first taxation year identified
in the Non -Residential Tax
Incentive Agreement, the Qualifying Property shall receive
a
100% Exemption
on
the
incremental
increase
in
the
assessed
value
of
the
Qualifying
Property
between
the
taxation
year immediately prior to the commencement
of the
New
Construction
or Expansion
and the first taxation year
identified in the Non -Residential
Tax Incentive Agreement;
6.3.
2.
2
In the second taxation
year identified in the Non - Residential
Tax
Incentive
Agreement, the
Qualifying
Property
shall
receive a 75%
Exemption on the incremental increase
in the
assessed value of the Qualifying Property, such
increase
as
calculated
in the first taxation
year of the Non -Residential Tax
Incentive Agreement;
6.3.
2.
3
In the third taxation
year identified
in the Non -Residential Tax
Incentive Agreement, the Qualifying
Property
shall
receive
a
50%
Exemption on the incremental
increase in the assessed
value of the Qualifying Property, such increase
as calculated
in the first taxation
year of the Non -Residential Tax Incentive
Agreement.
6.
4
A Non - Residential Tax Incentive Agreement shall be honoured notwithstanding
this
bylaw being
amended
or
repealed subsequent
to entering
into
such
agreement.
6.
5
Administration
shall provide written notice
of a refusal
to an Applicant which
must include the resolution
passed under section
6.2.
2.
6.
6
Administration
shall provide written notice of a refusal
to
an Applicant which
must include the resolution passed under section 6.2.
2.
7
Non -Residential
Tax Incentive Agreement
7.1
Where
Council
has
passed
a
resolution
approving
an
Exemption,
Administration
shall
draft
a
Non -Residential
Tax
Incentive
Agreement
in
accordance
with the resolution
of Council.
Bylaw 2005: Non -Residential Tax Incentive
Page 5 of 11
7.
2
A Non - Residential Tax Incentive Agreement must outline:
7.2.
1
the
taxation
years
to which
the
Exemption applies, which
must
not
include any
taxation
year earlier than
the taxation
year
in which
the
Exemption is granted;
7.2.
2
the
extent
of
the
Exemption
for
each
taxation
year
to
which
the
Exemption applies;
7.2.
3
a deadline for submission of proof that the Qualifying Property has been
approved for occupancy;
7.2.
4
any
criteria
in
section
4
which
formed
the
basis
of granting
the
Exemption and the taxation year or years to which
the criteria applies all
of
which
are
deemed
to
be
a
condition
or
conditions
of the
Non -
Residential
Tax
Incentive Agreement the breach of which will result
in
the cancellation
of the Exemption
for the taxation
year or years to which
the criteria applies;
7.2.
5
In the event
of a cancellation
pursuant
to section 8.
1
of this Bylaw, any
monies
owed
to the Town
shall
be immediately paid by the Applicant;
and
7.2.
6
any other conditions
Administration
deems
necessary and the taxation
year(
s)
to which the condition applies.
7.
3
Non -Residential
Tax
Incentive
Agreements
shall be executed by the chief
elected
official or their delegate and the CAO.
8
Cancellation
of Non -Residential
Tax Incentive Agreements
8.1
If at any time after
an Exemption is granted, Administration determines that the
Applicant or their application:
8.1.
1
did not meet or ceased to meet
any of the applicable criteria
in section
4 which formed the basis of granting the Exemption;
8.1.
2
Tax arrears
are owing with respect to the Qualifying Property; or
8.t3
that there
was
a breach
of any condition
of the
Non -Residential
Tax
Incentive Agreement,
Administration
shall make
a recommendation
to Council
and Council may, by
resolution, cancel
the Exemption for the taxation year
or years
in which the
criterion was not met or to which the condition applies.
8.
2
A resolution passed by Council pursuant
to section 8.
1 must include
reasons
and identify the taxation
year or years to which the cancellation applies.
Bylaw 2005: Non -Residential
Tax Incentive
Page 6 of 11
8.
3
Administration
shall provide written notice
of a cancellation
to
an Applicant
which must include the resolution passed under section 8.1.
9
Review of Decision
9.
1
Where an application has been rejected by Administration on the basis that
it
is incomplete, Applicants
may apply to
Council
within
15 business days
of
receiving notice of the refusal to review the decision to reject the application.
9.2
Applicants
may apply to Council
within
15 business
days of receiving
a Non -
Residential
Tax
Incentive
Agreement
to
review
the
Non -Residential
Tax
Incentive Agreement
on the limited
issue of whether
the Non -Residential Tax
Incentive Agreement
follows
the direction of Council. Council may revise the
Non -Residential
Tax Incentive Agreement or provide direction to Administration
to
revise
the
Non - Residential
Tax
Incentive Agreement in accordance
with
Council'
s initial resolution.
9.
3
Applicants may apply to Council within
15 business days of receiving a notice
of cancellation to review the cancellation
and Council
may uphold or revoke the
cancellation.
9.
4
Applications for judicial review of a decision
pursuant
to this
Non -Residential
Tax Incentives
Bylaw must be filed with the Court of Queen'
s Bench and served
not more than sixty ( 60) days after the date of decision.
10
Severability
10.
1
If
any
portion
of
this
Bylaw
is
declared
invalid
by
a
court
of competent
jurisdiction, then the invalid portion must be severed
and the remainder of this
Bylaw is deemed
valid.
Bylaw 2005: Non -Residential Tax Incentive
Page 7 of 11
A'
11
Enactment
11.
1 This Bylaw shall come into force and take effect upon receiving third reading.
11.
2 This Bylaw repeals and replaces Bylaw No. 1960 and all amendments hereto.
READ
a First time this \ h,
day of
READ a Second time this
day of
READ a Third time this day of
SIGNED AND PASSED thisi J day of
2025.
2025.
2025.
tjt 2025.
MAY
l
CHIEFtAD
NISTRATIVE
OFFICER
Bylaw 2005: Non -Residential Tax Incentive
Page 8 of 11
Appendix " A"
Application
Requirements
for Non -Residential
Tax Incentives
Pursuant
to the Non -Residential Tax Incentives Bylaw No. 2005
1. All applications
for an Exemption under to the Non -Residential
Tax Incentives
Bylaw
must include
the following information:
a) a signed and dated application form:
b) the non-
refundable
Application Fee:
c) if the Applicant
is
not
an
individual, an agent
authorization
form
or directors'
resolution:
d) if the Applicant is a corporation, a corporate registry record of the Applicant dated
within 60 days of the date of the application:
e) a land titles certificate for the lands
on which the Qualifying Property
is located
dated within
60 days of the date of the application:
f) copies of all building/
development permits issued with respect to the development
of the Qualifying Property:
g) a description
of the
Business
conducted
or to
be
conducted
in
the Qualifying
Property:
h) an indication of whether the development is New Construction or an Expansion:
i) an estimate of when the Qualifying Property will be approved for occupancy after
completion of the New Construction or Expansion:
j) an explanation of how the application meets the criteria
for an Exemption; and
k) With regards to Expansions the following additional information:
i.
photographs of the Qualifying Property before the Expansion; and
ii.
a financial summary and copies of receipts or paid invoices in relation to
the development showing the
location
of the Expansion. ( Minimum
of
50,
000.
00)
2. Applicants
may provide any other material, including additional
print, visual
or audio-
visual material, which
the Applicant believes will support their application.
NOTE: Applications and material provided may be included in reports to
Council and the Council agenda packages that are available to the public.
All Qualifying Properties may be subject to inspection by Town staff to ensure
the validity of the application.
Bylaw 2005: Non -Residential
Tax Incentive
Page 9 of 11
Appendix " B"
Application Form for Non -Residential Non -Residential Tax incentives
Pursuant to the Non -Residential Tax Incentives Bylaw No. 2005
Applicant Information:
Applicant
Name:
Registered Corporate
Name, If Different:
Legal Description
of
Assessed Property:
Mailing Address
of
Assessed
Property:
Corporate Registry
Office
Address of Applicant:
Agent Information:
Name of Authorized Agent
for Applicant:
Mailing Address
for Agent:
Email Address for Agent:
Telephone
Number for
Agent:
Note:
Complete applications
must be received
by March 31st of the year when the requested
Exemption
is to commence.
Applications
and materials may be included
in reports
to Council and Council agenda packages.
All Qualifying Properties may be subject to inspection by the Town Administration
to ensure the
validity of the application.
Personal Information required by Town
of Fort Macleod
application forms is collected
under authority of sections 33(
a)
and ( c) of the Alberta
Freedom
of Information
and Protection of Privacy ( FOIP) Act. Your personal information will be used to process
your application(
s).
Please be advised
that your
name, address
and details related
to your application
may
be included
on reports
that are available to the public as required
or allowed by legislation.
If you have
any questions, please
contact
the Town'
s
FOIP
Head
at 780-
553-
4425
or I.gillingham@fortmacleod.
com.
Bylaw 2005: Non -Residential Tax Incentive
Page 10of11
Provide, or append, a brief description
of the Business:
The Applicant is applying for a three-
year
Non -Residential
Tax Incentive for: (choose applicable)
El New Construction
Expansion
Describe, or append, an explanation
of why you are seeking
an Exemption
and how you meet the criteria
for one of the Non -Residential
Tax Incentive programs
listed above:
What date is the subject property expected
to be approved for occupancy:
Indicate
if the application
includes the following:
Building/
Development Permits ( required)
Tax Assessment
Notices ( required)
Agent Authorization
Form/
Directors' Resolution ( if applicable)
Financial
Summary
and Receipts/ Invoices ( if applicable)
Corporate Registry Record ( if applicable)
Application Fee ( required)
Land Titles
Certificate ( required)
Photos ( if applicable)
Other materials ( optional)
Date of the Application
Signature of Applicant ( or Applicant'
s Agent)
Print Name of Applicant ( or Applicant'
s
Agent)
FOR OFFICE USE ONLY
DATE APPLICATION
WAS RECEIVED
NAME
OF RECIPIENT
Bylaw 2005: Non -Residential Tax Incentive
Page 11 of 11