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Tax Rate Groups Bylaw | Last revised: December 18, 2017
Rural Municipality of Crapaud, PEI
A Bylaw to Establish Tax Rate Groups
Bylaw # 2018-02
BE IT ENACTED by the Council of the Rural Municipality of Crapaud 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
Rural Municipality of Crapaud 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,
Tax Rate Groups Bylaw | Last revised: December 18, 2017
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 Rural Municipality of Crapaud 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. Tax rate groups established in this bylaw are identified in
"Schedule A" of this bylaw.
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.
Tax Rate Groups Bylaw | Last revised: December 18, 2017
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 Rural Municipality of Crapaud.
11. Repeal of Existing Bylaw
11.1.
On adoption, all previous Bylaws of the Rural Municipality of Crapaud pertaining to
the Tax Rate Groups are hereby repealed.
12. Effective Date
12.1.
This Tax Rate Groups Bylaw, Bylaw# 2018-02, shall be effective on the date of
approval and adoption below.
First Reading:
This Tax Rate Groups Bylaw, Bylaw# 2018-02, was read a first time at the Council meeting held on
the 20th day of December, 2017.
This Tax Rate Groups Bylaw, Bylaw# 2018-02, was approved by a majority of Council members
present at the Council meeting held on the 20th day of December, 2017.
Second Reading:
This Tax Rate Groups Bylaw, Bylaw# 2018-02, was read a second time at the Council meeting held
on the 17th day of January, 2018.
This Tax Rate Groups Bylaw, Bylaw# 2018-02, was approved by a majority of Council members
present at the Council meeting held on the 17th day of January, 2018.
Approval and Adoption by Council:
This Tax Rate Groups Bylaw, Bylaw# 2018-02, was adopted by a majority of Council members
present at the Council meeting held on the 17th day of January, 2018.
13. Signatures
____________________________
________________________________
Mayor (signature sealed)
Chief Administrative Officer (signature sealed)
Tax Rate Groups Bylaw | Last revised: December 18, 2017
Schedule A
Tax Rate Group Name
Description
Commercial
Any property assessed by the Provincial Tax
Commissioner as commercial use.
Non-Commercial
Any property assessed by the Provincial Tax
Commissioner as non-commercial use.