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Rural Municipality of West River, PEI
Tax Rate Groups Bylaw
Bylaw # 2021-14
BE IT ENACTED by the Council of the Rural Municipality of West River 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) of the Municipal Government Act 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.
"Capital Budget" is the annual budget of Council allocating money for the acquisition
or maintenance of fixed assets such as land, buildings, and equipment.
4.6.
"Lien" means an encumbrance or charge on a property to secure the debt owed by
the property owner to the Municipality.
4.7.
"Municipality" means the Rural Municipality of West River
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
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 Municipality establishes, under this bylaw, the following tax rate groups:
(a) commercial
(b) non-commercial resident
(c) non-commercial non-resident
(d) apartment buildings, resident person/corporation
(e) apartment buildings, non-resident person/corporation
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.
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# 2021-14, shall be effective on the date of approval
and adoption below.
First Reading:
This Tax Rate Groups Bylaw, Bylaw# 2021-14, was read a first time at the Council meeting held on
the 10th day of December 2020.
This Tax Rate Groups Bylaw, Bylaw# 2021-14, was approved by a majority of Council members
present at the Council meeting held on the 10th day of December 2020.
Second Reading:
This Tax Rate Groups Bylaw, Bylaw# 2021-14, was read a second time at the Council meeting held
on the 14th day of January 2021.
This Tax Rate Groups Bylaw, Bylaw# 2021-14, was approved by a majority of Council members
present at the Council meeting held on the 14th day of January 2021.
Approval and Adoption by Council:
This Tax Rate Groups Bylaw, Bylaw# 2021-14, was adopted by a majority of Council members
present at the Council meeting held on the 14th day of January 2021.
12. Signatures
____________________________
________________________________
Mayor (signature sealed)
Chief Administrative Officer (signature sealed)
This Tax Rate Groups Bylaw adopted by the Council of the Rural Municipality of West River on
January 14, 2021 certified to be a true copy.
____________________________
____________________________
Chief Administrative Officer Signature
Date
Schedule A
Tax Rate Group Name
Description
Non-commercial, resident
Non- Commercial property owned by a resident
person or corporation
Non-commercial, non-resident
person/corporation
Non- Commercial property owned by a non-
resident person or corporation
Apartment buildings, resident
person/corporation
Non- Commercial apartment building owned by
a resident person or corporation
Apartment buildings, non- resident
person/corporation
Non- Commercial apartment building owned by
a non-resident person or corporation
Commercial
Commercial property