Tax Rate Groups Bylaw #2017-04

Miltonvale Park, Prince Edward Island

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Rural Municipality of Miltonvale Park Bylaw to Establish Tax Rate Groups Bylaw # 2017-04 BE IT ENACTED by the Council of the Rural Municipality of Miltonvale Park 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, R.S.P.E.I. 1988, Cap. 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 the 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 the 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. "Resolution" means a resolution duly made by Council in accordance with the Act during a regular meeting or a special meeting of Council. 4.5. "Tax Rate Group" means, in accordance with section 159 of the Act, commercial or non-commercial real property in the 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 Rate Group. 5.3. Council shall 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 Municipality establishes, under this bylaw, the following Tax Rate Groups: (a) commercial; (b) non-commercial; (c) commercial serviced; and (d) non-commercial serviced. 7. Establishing Group Rates 7.1. The tax rates for each Tax Rate Group shall be established by resolution of Council on an annual basis prior to March 31. Tax Rate Groups established in this bylaw are identified in Schedule "A" that is attached to, and forms part 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. 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 Municipality. 11. Effective Date 11.1. This Tax Rate Groups Bylaw Bylaw# 2017-04, shall be effective on the date of approval and adoption below. First Reading: This Tax Rate Groups Bylaw, Bylaw# 2017-04, was read a first time at the Council meeting held on the 20th day of December, 2017. This Tax Rate Groups Bylaw, Bylaw# 2017-04, 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# 2017-04, was read a second time at the Council meeting held on the 17th day of January, 2018. This Tax Rate Groups Bylaw, Bylaw# 2017-04, was approved by a majority of Council members present at the Council meeting held on the 17th day of January, 2018. This Tax Rate Groups Bylaw, Bylaw# 2017-04, was adopted by a majority of Council members present at the Council meeting held on the 17th day of January, 2018. 12. Signatures ____________________________ ________________________________ Mayor (signature sealed) Chief Administrative Officer (signature sealed) Schedule "A" Rural Municipality of Miltonvale Park Tax Rate Groups Tax Rate Group Description Commercial Any parcel assessed for commercial use that does not have access to municipal water or sewer service. Non- Commercial Any parcel that is not assessed for commercial use and that does not have access to municipal water or sewer service. Non-Commercial Serviced All non-commercial parcels where municipal water and/or sewer service are available, such parcels being identified in the map attached as Schedule "B" of this bylaw, including those properties on Arnold's Lane, Amber Avenue, Dawn Drive, Royalty Road, Sleepy Hollow Road, and Heather Drive. Commercial Serviced All commercial properties that are identified in "Schedule B" of this bylaw and municipal water and/or sewer service are available. Schedule "B" Rural Municipality of Miltonvale Park Serviced Areas Map of Serviced Area The serviced area is shown in yellow and includes properties where municipal water and/or sewer are available, and includes properties along Sleepy Hollow Road, Heather Drive, Royalty Road, Dawn Drive, Amber Avenue and Arnold's Lane.