Alberton, Prince Edward Island
· adopted 2018-02-12
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Town of Alberton, PEI
A Bylaw to Establish Tax Rate Groups
Bylaw # 212-2-2018
BE IT ENACTED by the Council of the Town of Alberton as follows:
1. Title
1.1.
This bylaw shall be known and cited as the "Tax Rate Groups Bylaw."
2. Authority
2.1.
Subsection 8(1) of the Real Property Tax Act, RSPEI 1988 c R-5, provides the
authority for Council to establish tax rates.
2.2.
Subsection 160(1) of Municipal Government Act R.S.P.E.I. 1988, Cap. M-12.1.,
enables Council to set and approve a rate or rates, by resolution, for all real
property within the jurisdiction and boundaries of the municipality.
2.3.
Subsection 160(2) enables Council to establish, by bylaw, separate tax rate groups
in the municipality for purposes of raising revenue sufficient to defray projected
municipal expenditures.
3. Application
3.1
This bylaw applies to all real property within the boundaries of a municipality that is
liable each calendar year to taxation by the municipality.
4. Definitions
4.1.
"Act" means the Municipal Government Act.
4.2.
"Chief Administrative Officer" or "CAO" means the administrative head of a
municipality as appointed by Council under subsection 86(2)(c) of the Municipal
Government Act.
4.3.
"Council" means the Mayor and other members of the Council of the municipality.
4.4.
"Councillor" means a member of Council other than the Mayor.
4.5.
"Operating Budget" is the annual budget of Council stated in terms
of Budget Classification Code, functional categories and cost accounts.
4.6.
"Capital Budget" is the annual budget of Council allocating money for the
acquisition or maintenance of fixed assets such as land, buildings, and equipment.
4.7.
"Lien" means a legal right to keep possession of property until a debt owed to the
Town of Alberton is discharged.
4.8.
"Tax rate group" means, in accordance with section 159 of the Act, commercial or
non-commercial real property in a municipality that has similar specified attributes,
including but not limited to (a) access to municipal services not available in other
areas of the municipality; (b) access to a higher level of municipal services than that
available in other areas of the municipality; (c) geographic location in the
municipality; (d) property use; or (e) property ownership.
5. General
5.1.
Council, through this bylaw, establishes tax rate groups within the municipality and
may apply different tax rates to each group to reflect the differences in services
provided.
5.2.
The rate or rates of tax that may be approved by Council shall consist only of one
commercial rate and one non-commercial rate for each tax group.
5.3.
Council will set tax rates within the municipality by resolution.
5.4.
Council may set a different tax rate where it has created a tax rate group based on
property use or type in accordance with subsection 160(2) of the Act.
6. Tax Groups
6.1
The Town of Alberton establishes, under this bylaw, the following tax rate groups:
(a) commercial
(b) non-commercial
7. Establishing Group Rates
7.1.
The tax rates for each group shall be established by resolution of Council on an
annual basis prior to March 31st.
8. Notification
8.1.
Council shall notify the Provincial Tax Commissioner in writing regarding rate or
rates of taxation to be set for the period of January to December prior to March 31
of the year to which rates apply.
8.2.
Where the municipality is restructured, Council shall notify the Provincial Tax
Commissioner of the restructuring on or before September 30 of the preceding
calendar year.
8.3.
Where Council has established or changed a tax rate group, Council shall notify the
Provincial Tax Commissioner on or before December 31 of the preceding calendar
year.
9. Restrictions on Rate Setting
9.1.
Council shall not approve a change to a tax rate to take effect at any time except on
January 1 of the year in which the new tax rate applies.
9.2.
Council shall not approve a change to a tax rate to apply for a period of time less
than a full calendar year.
10. Enforcement
10.1.
The Minister of Finance collects and is responsible for enforcing the collection of
taxes on behalf of the Town of Alberton.
11. Effective Date
11.1.
This Bylaw, Bylaw# 212-2-2018, shall be effective on the date of approval and
adoption below.
First Reading:
This Tax Rate Groups Bylaw, Bylaw# 212-2-2018, was read a first time at the Council meeting
held on the 8th day of January, 2018.
This Tax Groups Bylaw, Bylaw# 212-2-2018, was approved by a majority of Council members
present at the Council meeting held on the 8th day of January, 2018.
Second Reading:
This Tax Rate Groups Bylaw, Bylaw# 212-2-2018, was read a second time at the Council meeting
held on the 12th day of February, 2018.
This Tax Rate Groups Bylaw, Bylaw# 212-2-2018, was approved by a majority of Council
members present at the Council meeting held on the 12th day of February, 2018.
Approval and Adoption by Council:
This Tax Rate Groups Bylaw, Bylaw# 212-2-2018, was adopted by a majority of Council
members present at the Council meeting held on the 12th day of February, 2018.
12. Signatures
____________________________
________________________________
Mayor (signature sealed)
Chief Administrative Officer (signature sealed)