Bylaw 1298-19 Small Business Property Assessment Sub Class Bylaw — full text

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BYLAW NO. 1298-19 ## MUNICIPAL DISTRICT OF PINCHER CREEK NO. 9 A BYLAW OF THE MUNICIPAL DISTRICT OF PINCHER CREEK NO. 9 IN THE PROVINCE OF ALBERTA, FOR THE PURPOSE OF DIVIDING ASSESSMENT CLASS 2 - NON-RESIDENTIAL INTO SUB-CLASSES WHEREAS pursuant to Section 297 of the Municipal Government Act, RSA 2000, Chapter M-26, a Council may, by bylaw, divide class 2 Non-Residential into sub-classes on any basis it considers appropriate. Act, and Matters Relating to Assessment Sub-classes Regulation 202/2017, it is hereby enacted NOW THEREFORE pursuant to the provisions of Section 297(2.1) of the Municipal Government by Council that: a. Small Business Non-Residential property; b. Other Non-Residential property. 1. The following sub-classes are prescribed for property in class 2: 2. For the purposes of Section 1(a) above, small business property means property in the municipality, other than designated industrial property, that is owned or leased by a business and that has fewer than 50 full-time employees across Canada as at December 31 of the year prior to the year of taxation. subleased the property to someone else. 3. A property that is leased by a business is not a small business property if the business has 4. For the effective administration of Small Business property sub-class, each property owner will be required under this bylaw to comply with the completion of an annual declaration confirming their employee count by March 31 of the year of taxation. 5. The tax rate set for property referred to in Section 1 (a) above: a. must not be less than 75% of the tax rate for property referred to in Section 1(b); and b. must not be greater than the tax rate for property referred to in Section 1(b). 6. This bylaw comes into force on the final passing thereof. Read a first time this 22nd day of January, 2019. A Public Hearing was held this 26th day of February, 2019. Read a second time this 26'h day of February, 2019. Read a third and final time this 26th day of February, 2019.