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BYLAW NO. 1151
OF STARLAND COUNTY
IN THE PROVINCE OF ALBERTA, CANADA
BYLAW NO. 1151. A BYLAW OF
STARLAND COUNTY, IN THE PROVINCE
OF ALBERTA, FOR THE PURPOSE OF
ESTABLISHING TAX INCENTIVES FOR
RENEWABLE ENERGY DEVELOPM ENT.
WHEREAS Starland County considers it desirable to encourage development of
non-residential properties for the general benefit of the County;
WHEREAS pursuant to Section 364.2 of the Municipal Governmenf Acl RSA 2000,
c M-26, Council may pass a tax incentives bylaw to encourage development and
revitalization of non-residential properties for the general benefit of the County;
WHEREAS Starland County is responsible for carrying out measures that will foster
the well-being of the environment pursuant to Section 3(a.1) of the Municipal
Government Act,
AND WHEREAS the Council of Starland County has determined that establishing a
tax incentive to promote Commercial Renewable Energy developments within the
County supports the general benefit of Starland County;
NOW THEREFORE, the Council of Starland County, in the Province of Alberta, duly
assembled, enacts as follows:
1
Short Title
1.1 This Bylaw may be cited as the "Tax lncentives Bylaw"
2
Definitions
2.1 ln this Bylaw, unless the context othenrvise 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 County
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 or Deferral;
d)
"Application Fee" means the fee established by this Bylaw to be paid at the
time an application is submitted pursuant to this Bylaw;
e)
"Chief Administrative Officer" or "CAO" means the chief administrative officer
as appointed by Council including the CAO's delegate;
"Commercial Renewable Energy" means the processes, installations, and
any other structures or systems required to convert the power from
geothermal, wind or solar facilities into heat, electrical or mechanical energy
that is a large scale, commercial undertaking regulated by the Alberta
Utilities Commission, for both the generation and distribution components.
s)
"Complete Application" means an application submitted pursuant to this Tax
lncentives Bylaw that includes the Application Fee and the application
requirements for non-residential and Machinery and Equipment tax
incentives and the application form for Non-residential and Machinery and
Equipment tax incentives as set out in Appendices "A" and "B", respectively,
attached hereto;
"Council" means all the councillors of the County including the chief elected
official for the County;
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BYLAW NO. 1151 OF STARLAND COUNTY
i)
"County" means Starland County in the Province of Alberta;
i)
"Deferral" means a deferral or deferrals of the collection of tax for non-
residential property as provided for in Part 10, Division 2 of the Act;
k)
"Exemption" means a full or partial exemption from taxation for non-
residential property as provided for in Part 10, Division 2 of the Act;
r)
"Machinery and Equipment" means any machinery and equipment as defined
in the Act;
m)
"Non-residential Property" means non-residential as defined in the Act in
respect of property;
"Qualifying Property" or "Qualifying Properties" means Non-residential
property and any associated Machinery and Equipment; and
n)
o)
"Tax lncentive Agreement" means a written agreement setting out the terms
and conditions for a full or partial Exemption from taxation for the Qualifying
Property or a Deferral of collection of tax for the Qualifying Property.
3
Purpose
3.1
The purpose of this Bylaw is to allow tax incentives in accordance with the
Act, for:
3.1.1 full or partial Exemptions from taxation under Part 10, Division 2 of theAct
for Qualifying Properties, or
3.1.2 Deferrals of the collection of tax under Part 10, Division 2 of the Act on
Qualifying Properties, in respect to new or expanded development of Non-
residential Property or Machinery and Equipment to be constructed within the
County.
4
Criteria for an Exemption or Deferral
4.1 ln order to apply for an Exemption or Deferral, 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;
4.1.2 the Applicant must have no outstanding monies owing to the County.
4.2
ln addition to section 4.1, the Qualifying Property must be:
4.2.1 located within the geographical boundaries of the County; and
4.2.2 developed for a Commercial Renewable Energy purpose.
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Application for an Exemption or Deferral
5.1 Applicants must submit a Complete Application to the CAO
5.2 The Application Fee is one thousand five hundred ($1,500.00) DOLLARS
5.3
Complete applications must be received by May 1't of the year prior to the
year in which the requested Deferral or Exemption is to commence.
5.4
Complete applications must be received prior to commencement of
construction of the proposed project in respect to which the proposed
Exemption of Deferral is being sought.
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.
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5.5
BYLAW NO. 1151 OF STARLAND COUNTY
5.6
The CAO will advise Applicants in writing if their application is accepted for
consideration. Applications accepted for consideration shall become the
property of the County and may not be returned.
5.7
The CAO has the discretion to reject applications that are incomplete or
illegible.
5.8
Applicants whose applications are returned as incomplete or illegible may
resubmit an application provided the application is resubmitted by the
deadline provided in section 5.2 this Bylaw.
5.9
The CAO will advise Applicants in writing with reasons if their application is
rejected.
6
Gonsideration of Applications
6.1
Administration shall review Complete Applications to determine if they meet
the criteria and requirements for a full or partial Exemption or Deferral and
provide a written report with recommendations to Council.
6.2
Council shall review the Complete Application and Administration's report
and may:
6.2.1 pass a resolution directing Administration to enter into a Tax lncentive
Agreement; or
6.2.2 pass a resolution refusing the Complete Application
6.3
A resolution directing Administration to enter into a Tax lncentive Agreement
must include:
the future taxation years to which the Exemption or Deferral applies;
in the case of an Exemption, the details and extent of the Exemption; and
in the case of a Deferral, the details and extent of the Deferral.
An Exemption or Deferral must not exceed fifteen (15) consecutive tax years.
An Applicant may make subsequent applications for an Exemption or
Deferral and Council may grant subsequent Exemptions or Deferrals for an
additional fifteen (15) consecutive tax years or less in respect of the same
Qualifying Property.
A resolution passed under section 6.2.2 retusing an application must include
the reason(s) for refusal.
Administration shall provide written notice of a refusal to an Applicant which
must include the resolution passed under section 6.2.2.
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Tax lncentive Agreement
7.1
Where Council has passed a resolution approving an Exemption or Deferral,
Administration shall draft a Tax lncentive Agreement in accordance with the
resolution of Council.
6.3.1
6.3.2
6.3.3
6.4
6.5
6.6
6.7
7.2
7.2.1
A Tax lncentive Agreement must outline:
the taxation years to which the Exemption or Deferral applies, which must
not include any taxation year earlier than the taxation year in which the
Exemption or Deferral is granted;
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7.2.2 if an Exemption is granted, the extent of the Exemption for each taxation
year to which the Exemption applies;
7.2.3 if a Deferral is granted, the extent of the Deferral for each taxation year to
which the Deferral is granted and a schedule for when and at what rate the
Deferralwill be paid;
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BYLAW NO. 1151 OF STARLAND COUNTY
7.2.4 any criteria in Section 4 which formed the basis of granting the Exemption or
Deferral and the taxation year or years to which the criteria applies all of
which are deemed to be a condition or conditions of the Tax lncentive
Agreement the breach of which will result in the cancellation of the
Exemption or Deferral for the taxation year or years to which the criteria
applies;
7.2.5 ln the event of a cancellation pursuant to section 7.2.4 of this Bylaw, any
monies owed to the County 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
Tax lncentive Agreements shall be executed by the chief elected officer or
their delegate and the CAO.
I
Gancellation of Tax lncentive Agreements
8.1
lf at any time after an Exemption or Deferral 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 or Deferral; or
8.1.2 that there was a breach of any condition of the Tax lncentive Agreement,
Administration shall make a recommendation to Council and Council may, by
resolution, cancel the Exemption or Deferral 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.
8.3
Administration shall provide written notice of a cancellation to an Applicant
which must include the resolution passed under section 8.2.
I
Review
9.1
Where an Application has been rejected by Administration on the basis that it
is incomplete, Applicants may apply to Council within 14 days of receiving
notice of the refusal to review the decision to reject the Application.
Applicants may apply to Council within 14 days of receiving a Tax lncentive
Agreement to review the Tax lncentive Agreement on the limited issues of
whether the Tax lncentive Agreement follows the direction of Council.
Council may revise the Tax lncentive Agreement or provide direction to
Administration to revise the Tax lncentive Agreement in accordance with
Council's initial resolution.
9.2
9.3
Applicants may apply to Council within 14 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 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 lf 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.
11
Effective Date
This Bylaw shall come into force and take effect upon receiving third reading
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BYLAW NO. 1151 OF STARLAND COUNTY
First Reading on motion of Councillor Watts, this 11th day of March, A.D.,
2020.
Second Reading on motion of Councillor Marshall, this 11th, day of March,
4.D., 2020.
Third and final reading on motion by Councillor Watts, this 11th day of March,
A.D., 2020.
Done and finally passed in Gouncil, duly assembled, this 11th day
of March, A.D., 2020.
Steven
nnstrom
Adm
ve Officer:
Shirley Bremer
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BYLAW NO. 1151 OF STARLAND COUNry
Appendix "A"
Application Requirements for Non-Residential and Machinery and
Equipment Tax lncentives
Pursuant to the Tax lncentives Bylaw No. 1151
1. All applications for an Exemption or Deferral under to the Tax lncentives Bylaw must include
all of the following information:
a) a signed and dated application form;
b) the Application Fee;
c) an agent authorization form or directors' resolution;
d) if the assessed person 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 of the assessed property dated within 60 days of the date of the
application;
f) a description of the business conducted or to be conducted on the Non-residential
property;
g) a description of the Exemption or Deferral being requested; and
h) an explanation of how the application meets the criteria for an Exemption or Deferral.
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 all material provided will be included in reports to Gouncil
and the Gouncil agenda packages that are available to the public.
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BYLAW NO. 1151 OF STARLAND COUNTY
Appendix "B"
Application Form for Non-Residential and Machinery and Equipment
Tax lncentives
Pursuant to the Tax lncentives Bylaw No. 1151
Appl icant I nformation :
Applicant Name:
Registered Corporate
Name, lf 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:
Personal lnformation required by Starland County application forms is collected under authority of sections 33(a) and (c) of the Alberta Freedom of
lnformation 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.
lf you have any questions, please contact the County's FOIP Head at linsert contact information].
Provide, or append, a brief description of business
lndicate what kind of tax incentive is being sought:
I
a full Exemption n an partial Exemption
n a Deferral
Describe, or append, the Exemption or Deferral being sought, including the taxation years to which it
would apply:
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BYLAW NO. 1151 OF STARLAND COUNTY
Describe, or append, an explanation of why you are seeking an Exemption or Deferral and how you meet
the criteria for an Exemption or Deferral outlined in the Tax lncentives Bylaw.
lndicate if the application includes the following:
n Corporate Registry Record (if applicable)
n Agent Authorization Form/Directors' Resolution (required)
! Other materials (optional)
Date of the Application
FOR OFFICE USE ONLY
DATE APPLICATION WAS REGEIVED
n Land Titles Certificate (required)
tr Application Fee (required)
Signature of Applicant's Agent
Print Name of Applicant's Agent
NAME OF RECIPIENT
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