This is the exact embedded text of the captured official document.
Snapshot 24453dd344e0 · verified 2026-06-08 ·
original document ·
archived snapshot ·
unofficial consolidation, the official version is held by the municipal clerk.
A BYLAW OF THE SUMMER VILLAGE OF ISLAND LAKE, IN THE PROVINCE OF
ALBERTA, FOR MATTERS RELATED TO CLASSIFICATION OF ASSESSMENT AND ESTABLISHMENT OF ASSESSMENT SUB-CLASSES
WHEREAS, PURSUANT TO Part 2 of the Municipal Government Act, being Chapter M-26 R.S.A 2000 and amendments thereto, Council may enact a Bylaw;
AND WHEREAS PURSUANT TO Part 9 of the Municipal Government Act, being Chapter M26 R.S.A 2000 and amendments thereto, which details the rights, duties and obligations of the municipality in appointing and authorizing an assessor and procuring property assessment for the purpose of taxation;
AND WHEREAS PURSUANT TO Section 297 of the Municipal Government Act, RSA 2000, c. M-26 and amendments thereto, a municipality may pass a bylaw setting the assessment sub-classes for residential and non-residential property authorizing the assessor to assign these sub-classes in preparing the assessment and supplementary assessment of property, and;
AND WHEREAS, the Council of the Summer Village of Island Lake deems it proper and expedient to pass such a Bylaw;
NOW THEREFORE the Council of the Summer Village of Island Lake, in the Province of Alberta, duly assembled, enacts as follows:
TITLE
1.1. This bylaw may be cited as "Assessment Classification and Sub-Classes Bylaw"
DEFINITIONS
2.1 "Act" means the Municipal Government Act, RSA 2000, c/ M-26 and amendments thereto,
2.2 "Assessed Property" means assessed property as defined in Section 284 of the Act,
2.3 "Assessment Roll" means assessment roll as defined in Section 303 of the Act,
2.4 "Non-Residential Assessment Class Property" means non-residential property as defined in Section 297(4)(b),
2.5 "Residential Assessment Class Property" means residential property as defined in Section 297(4)(c),
2.6 "Supplementary Assessment" means an assessment made pursuant to Section 314 of the Act,
2.7 "Supplementary Assessment Roll" means a supplementary assessment roll as defined by Section 315 of the Act,
2.8 "Vacant" means a parcel of land districted in the municipal Land Use Bylaw, as amended, for development.
CLASSIFICATION OF ASSESSMENT AND ESTABLISHMENT OF SUB-CLASSES
3.1 For the purpose of the Assessment Roll, prepared annually for taxation, all Assessment Class Property within the Summer Village of Island Lake is hereby divided into the following assessment sub-classes:
Class 1 - Residential:
Sub-Class - Residential Improved
Sub-Class - Residential Vacant
Class 2 - Non-Residential:
Sub-Class - Vacant Non-Residential Property
Sub-Class - Small Business Property
Sub-Class - Other Non-Residential Property
3.2 That the Municipal Assessor is hereby authorized to compile assessments and present the annual assessment tax roll for the Summer Village of Island Lake with the prescribed assessment classifications established in this Bylaw.
THAT Bylaw 04-2021 is hereby repealed.
THAT this Bylaw shall come into force and effect on the date of the third and final reading.
Read a first time on this 19th day of April, 2022.
Read a second time on this 19th day of April, 2022.
Unanimous Consent to Proceed to third Reading on this this 19th day of April, 2022.
Read a third and final time on this 19th day of April, 2022.
Signed and Passed this 19th day of April, 2022.
_______________________________
Mayor, Chad Newton
_______________________________
Chief Administrative Officer, Wendy Wildman