North Shore, Prince Edward Island
· adopted 2024-11-26
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Rural Municipality of North Shore
Bylaw: Tax Rate Group Bylaw
Bylaw #: 2024-02
Effective Date: 2024-11-26
4891-2852-2739, v. 1
RURAL MUNCIPALITY OF NORTH SHORE
BYLAW NAME:
Tax Rate Group Bylaw
BYLAW #:
2024-02
BE IT ENACTED by the Council of the Rural Municipality of North Shore as follows:
1. Title
1.1.
This bylaw shall be known and cited as the "Tax Rate Group 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 RSPEI 1988, c 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) of the Municipal Government Act RSPEI 1988, c M-12.1 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, RSPEI 1988, c M-12.1.
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.
"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;
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Rural Municipality of North Shore
Bylaw: Tax Rate Group Bylaw
Bylaw #: 2024-02
Effective Date: 2024-11-26
4891-2852-2739, v. 1
(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 Rural
Municipality of North Shore and may apply different tax rates to each group.
5.2.
Council will set tax rates within the municipality by resolution prior to March 31st.
5.3.
Council may set a different tax rate for a tax rate group established pursuant to this
bylaw.
6. Tax Groups
6.1.
The Rural Municipality of North Shore establishes, under this bylaw, the following
tax rate groups:
(a) Commercial;
(b) Non-commercial, resident;
(c) Non-commercial, non-resident.
7. Notification
7.1.
Council shall notify the Provincial Tax Commissioner in writing regarding the 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.
7.2.
Where Council changes or establishes new tax rate groups, Council shall notify the
Provincial Tax Commissioner on or before December 31 of the preceding calendar
year.
8. Restrictions on Rate Setting
8.1.
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.
8.2.
Council shall not approve a change to a tax rate to apply for a period of time less
than a full calendar year.
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Rural Municipality of North Shore
Bylaw: Tax Rate Group Bylaw
Bylaw #: 2024-02
Effective Date: 2024-11-26
4891-2852-2739, v. 1
9. Enforcement
9.1.
The Minister of Finance collects, and is responsible for enforcing the collection of,
taxes on behalf of the Rural Municipality of North Shore.
10. Severability
10.1.
If any provision of this bylaw is deemed to be invalid for any reason, then that
provision shall be severed from this bylaw and all remaining provisions shall remain
valid and in force.
11. Repeal and Effective Date
11.1. Bylaw 2018-01, approved and adopted by the Council on February 14, 2018, is
repealed as of the date of approval and adoption of this bylaw by Council.
11.2. This bylaw is effective on the date of approval and adoption below.
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Rural Municipality of North Shore
Bylaw: Tax Rate Group Bylaw
Bylaw #: 2024-02
Effective Date: 2024-11-26
4891-2852-2739, v. 1
First Reading:
This bylaw, was read a first time and formally approved by a majority of Council members
present at the Council meeting held on the 13th day of November, 2024.
Second Reading:
This bylaw was read a second time and formally approved by a majority of Council members
present at the Council meeting held on the 26th day of November, 2024.
Approval and Adoption by Council:
This bylaw was formally adopted by a majority of Council members present at the Council
meeting held on the 26th day of November, 2024.
This bylaw is hereby declared to be passed and proclaimed as a bylaw of the Rural
Municipality of North Shore on this 26th day of November, 2024.
____________________________
________________________________
Mayor (signature sealed)
Chief Administrative Officer (signature sealed)
This bylaw was filed with the Minister of ____ on this __ day of __________, 202__.
This General Borrowing Bylaw adopted by the Council of the Rural Municipality of North Shore
on November 26, 2024 is certified to be a true copy.
__________________________________
_________________________
Chief Administrative Officer Signature
Date