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DISTRICT OF STEWART
BYLAW NO. 886
- 2015
A bylaw to impose a frontage tax on owners of land pursuant to the provisions of the
COMMUNITY CHARTER for the purpose of the provision of water services.
WHEREAS
Section 'I94 of the Community Charter provides that a Council may, by bylaw,
impose a parcel or frontage tax to provide all or part of the funding of a service; and
WHEREAS
the Municipality provides water services and other related functions;
NOW THEREFORE, the Council of the District of Stewart, in open meeting assembled,
enacts
as follows:
TITLE
1.
This bylaw may be cited as the "Water Frontage
Tax Bylaw No. 886
- 2015."
DEFINITIONS
2.
In this Bylaw, unless the context otherwise requires,
ACTUAL FRONTAGE means the distance which a parcel of land actually abuts the
work.
ASSESSOR
means the Clerk of the District:
TAXABLE FRONTAGE means the actual frontage or, where applicable, the distance
which a parcel of land is deemed to abut on the work, and in respect of which he
frontage tax is levied for the work or service;
TOTAL ACTUAL FRONTAGE
means
the sum of the actual frontage
of the parcels
of
land which actually abut on the work.
TOTAL TAXABLE FRONTAGE means the sum of the taxable frontage of the parcels of
land which abut or are deemed to abut on the work.
FRONTAGE TAX
3.
A tax shall be and is hereby imposed upon the owners of land or real property within the
Municipality which shall be deemed to benefit by the service; the aforesaid tax to be
hereinafter referred to as the Frontage
Tax.
Water FrontageTax BylawNo. 886
-- 2015
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4.
(1)
The Frontage tax shall be levied in each year on each parcel of land
aforementioned.
(2)
The annual rate shall be Two Dollars and Four Cents ($2.04) per foot of taxable
frontage.
5.
The frontage tax shall be in force and be effective until the complete discharge and
satisfaction by the District of all obligations presently incurred, and to be incurred, in
respect of the aforesaid service.
6.
For the purpose of this bylaw, a regularly shaped parcel of land is rectangular.
7.
(1)
To place the Frontage Tax on a fair and equitable basis, the taxable frontage of the
following parcels of land shall be the number of feet fixed by the Assessor:
(a)
on a triangular or irregularly shaped parcel of land; or
(b)
on a parcel of land wholly or in part unfit for building purposes; or
(c)
on a parcel of land which does not abut on the work but is nevertheless
deemed to but on the work, as the case may be.
(2)
The Assessor,
in fixing the taxable frontage under subsection
(1) shall have due
regard:
(a)
To the condition, situation, value and superficial area of the parcel as
compared with other parcels of land; or
(b)
to the benefit derived from the water.
8.
For the purpose of the bylaw:
(1)
Where the number of feet of a parcel of land which abuts a water main has less than
twenty five (25) feet of frontage,
the taxable frontage
shall be deemed
to be a
minimum of twenty five (25) feet. Where a parcel of land is zoned R-1 or R-2 and the
parcel has more than seventy (70) feet of frontage but less than three hundred (300)
feet of frontage, the taxable frontage shall be deemed to be not more than seventy
(70) feet. Where a parcel of land is zoned MHP and the parcel has more than two
hundred (200) feet of frontage,
the taxable frontage shall be deemed
to be two
hundred (200) feet. OthenNise the taxable frontage is the actual frontage.
(2)
Where the parcel of land is situated at thejunction or intersection of streets and the
water service is provided on or along more than one side of the parcel, and where
the taxable frontage is less than One Hundred and Eighty (180) feet of frontage, the
taxable frontage shall be a maximum of Forty (40) feet.
(3)
Where the front and rear boundaries of a parcel of land each abut on a road, street
or lane, which forthe purpose ofthis Bylaw is defined as a roadway having a width of
less than Twenty (20) feet, and the water service is provided on or along both such
boundaries, the taxable frontage shall be not less than Twenty Five (25) feet.
Water FrontageTax BylawNo. 886
- 2015
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10.
The provisions of section 8 of this bylaw shall be subject to the provision of section 7
thereof.
11.
Bylaw No. 789-2003 is hereby repealed.
READ A FIRST TlME this 11"'day of May, 2015.
READ A SECOND TIME this 11"day of May, 2015.
READA THIRD TIME this 11*"day of May, 2015.
ADOPTED this 14"'day of May, 2015.
gt Qc?aag
Galina Durant
Maureen
arrant
Mayor
Chief Administrative Officer
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-- 2015
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