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THE CITY OF SPRUCE GROVE
BYLAW C-1113-20
SUPPLEMENTARY ASSESSMENT BYLAW
WHEREAS, pursuant to section 313 of the Municipal Government Act, RSA 2000
cM-26, as amended, provides that if a municipality wishes to require the preparation of
supplementary assessments for improvements, the council must pass a supplementary
assessment bylaw to authorize the preparation of supplementary assessments for the
purpose of imposing a 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 must not authorize assessments to be prepared for designated industrial
property;
AND WHEREAS, section 325.1 of the Act provides for bylaws enacted under section
313 remain in force after the year in which they are enacted and apply in subsequent
years until they are repealed;
AND WHEREAS, the Council for the City of Spruce Grove wishes to require the
preparation of supplementary assessments for improvements for the purpose of
imposing a tax;
NOW THEREFORE, the Council for the City of Spruce Grove, duly assembled, hereby
enacts as follows:
1.
DEFINITIONS
1.1
"Act" means the Municipal Government Act, RSA 2000 cM-26 and
amendments thereto.
1.2
"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.
1.3
"Council" means the Council of the City of Spruce Grove elected pursuant
to the Local Authorities Election Act, RSA 2000 cL-21.
1.4
"Municipal Assessor" means the designated officer appointed under
section 284.2 of the Act.
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1.5
"Improvement" means:
(i)
a structure;
(ii)
any thing attached or secured to a structure that would be
transferred by sale without special mention;
(iii)
a designated manufactured home and;
(iv)
Machinery and Equipment.
1.6
"Machinery and Equipment" has the meaning given to it in the Matters
Relating to Assessment and Taxation Regulation, 2018, 203/2017, as
consolidated and amended.
1.7
"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.
2.
APPLICATION
2.1
Supplementary Assessments shall be prepared for the purpose of
imposing tax under Part 10 of the Act.
2.2
The Municipal Assessor shall prepare Supplementary Assessments for
Improvements in accordance with section 314 of the Act.
2.3
A Supplementary Assessment roll shall be prepared in accordance with
section 315 of the Act.
2.4
A Supplementary Assessment notice shall be prepared and issued to the
assessed persons in accordance with sections 316 and 316.1 of the Act.
3.
SEVERABILITY
3.1
Every provision of this bylaw is independent of all other provisions and if
any provision is declared invalid by a Court, then the invalid provisions
shall be severed and the remainder provisions shall remain valid and
enforceable.
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4.
EFFECTIVE DATE
4.1
This bylaw shall come into force and effect upon third reading and is duly
signed.
First Reading Carried 14 April 2020
Second Reading Carried 14 April 2020
Third Reading Carried 27 April 2020
Date Signed 07 May 2020
______________________________
Mayor
______________________________
City Clerk
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