Tax Rate Groups Bylaw #2018-02 — full text

This is an automated transcription (OCR) of the captured official document — minor recognition errors are possible; the source document governs. Snapshot c4f826945661 · verified 2026-06-03 · original document · archived snapshot · unofficial consolidation, the official version is held by the municipal clerk.

prince Laward *Island CANADA Municipal Affairs and Provincial Planning Division PO Box 2000, Charlottetown Prince Edward Island Canada CIA 7N8 ## Communities, Land and Environment Ms. Hilary Price Community of Victoria P.O. Box 7 Victoria PE COA 2G0 August 22, 2018 Dear Ms. Price, Re: Victoria - Tax Rate Groups Bylaw (Bylaw #2018-02, adopted March 26, 2018) I wish to acknowledge receipt of the following bylaw: - Victoria - Tax Rate Groups Bylaw (Bylaw #2018-02, adopted March 26, 2018) A copy of the above noted bylaw has been filed in accordance with the Municipal Government Act, s.129. Enclosed is the filed bylaw. Please be advised that it is the responsibility of the municipality passing a bylaw to both ensure that the subject area covered by the bylaw is within the jurisdiction of the municipality and that the procedures for the passage of a bylaw under the Municipal Government Act have been complied with. Please feel free to contact me should you have any questions regarding this matter. Regards,  Wendy Me Doce Wendy Mcisaac Sr. Policy Analyst, Municipal Affairs (902) 569-7621 [email protected] Encl. ural Municipality of Victoria ecieved August 27,2018  Communautés, Terres et Environnement  PHe-du- aS Edouard CINADA Division des affaires municipales et de la planification provincials C.P. 2000, Charlottetown ile-du-Prince-Édouard ## Rural Municipality of Victoria, PEX A Bylaw to Establish Tax Rate Groups Bylaw #2018-02 - BE IT ENACTED by the Council of the Rural Municipality of Victoria as follows: 1. Title - 1.1 This bylaw shall be known and cited as the "Tax Rate Groups Bylaw." ## Authority - 2.1 Subsection 8(1) of the Real Property Tax Act, RSPEI 1988 © 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. 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 - 4.2 "Chief Administrative Officer" or "CAO" means the administrative head of a municipality as appointed by Council under subsection 86(2)© of the Municipal Government Act. - 4.1 "Act" means the Municipal Government Act. - 4.3 "Council" means the Mayor and other members of the Council of the municipality. - 4.5 "Operating Budget" is the annual budget of Council stated in terms of Budget Classification Code, functional categories and cost accounts. - 4.4 "Councillor" means a member of Council other than the Mayor. - 4.6 "Capital Budget" is the annual budget of Council allocating money for the acquisition of maintenance of fixed assets such as land, buildings, and equipment. - 4.8 "Tax rate group" means, in accordance with section 159 of the Act, commercial or noncommercial 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. - 4.7 "Lien" means a legal right to keep possession of property until a debt owed to the Rural Municipality of Victoria is discharged. ## 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. - 5.4 Council may set a different tax rate where it has created a tax rate group based on property use or type in accordance with 160(2) of the Act. - 5.2 5.3 The rate or rates of tax that may be approved by Council shall consist only of one commercial round vil not ax mates within he mant at stop resolution ## 6. Tax Groups - 6,1 The Rural Municipality of Victoria establishes, under this bylaw, the following tax rate groups: - (1.a) Commercial - (1.b) Non-Commercial ## 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 315. Tax rate groups established in this bylaw are identified in "Schedule A" of this bylaw. ## Notification - 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. - 8.1 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. - 8.3 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 - 9.2 Council shall not approve a change to a tax rate to apply for a period of time less than a full calendar year. - 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. ## 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 Victoria. ## 11. Effective Date - 11.1 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 approved by a majority of Council members present at the Council meeting held on 12th day of February, 2018. This Tax Rate Groups Bylaw, Bylaw #2018-02, was read a first time at the Council meeting held on 12" day of February, 2018. ## Second Reading: This Tax Rate Groups Bylaw, Bylaw 2018-02, was read a second time at the Council meeting held on the 26th day of March, 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 26th day of March, 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 26th day of March, 2018.     12. Signatures BD Smith Mayor Chief Administrative Officer ~ This bylaw to Establish Tax Rate Groups, Bylaw #2018-02 adopted by the Council of the/Rurai Municipality of Victoria on 2g% day of March, 2018 is certified to be a true copy. an Chief Admi nistrative Officer Date May 22, 2018 ## Schedule A | Tax Rate Group Name | Description | |-----------------------|----------------------------------------------------------------| | Commercial | Any property assessed for commercial use. | | Non-commercial | Any property assessed for residential and non- commercial use. | Filed on behalf of the Minister of Communities, Land and Environment in accordance with s.129 of the Municipal Government Act. 8212/18 Signed Dated