Hometime

Hometime · Alberta legislation

CPA Condominium Property Act

CPA · Education Act

Part 6 — Finance and Property Division 1 Finance

160 Calculation of requisition by board

Current to 2025-12-11 · Official PDF

(1) Subject to the regulations and subsection (2), a board shall
requisition from a municipality included in whole or in part within
the school division
(a) in the case of a board of a separate school division to which
Division 4 does not apply, the difference between its
estimated total expenditures and its estimated total revenues
derived from all sources, and
(b) the amount required under a special school tax levy under
section 175.
(2) For the purposes of this section, the requisition from a
particular municipality referred to in subsection (1)(a) must not, in
a year, be less than the requisition that would be determined using

(a) the property tax rates established under section 167 for t hat
year for the particular municipality, and
(b) the equalized assessment of the particular class of proper ty
referred to in section 167(2) of that portion of the
assessment base of the municipality in respect of which
notice has been given in accordance with Division 2 that the
property is assessable for separate school purposes.
(3) In subsection (2)(b), the reference to notice given in
accordance with Division 2 is a reference to a notice effective as at
December 31 of the year preceding the year for which the
requisition is made.
(4) A municipality that has passed a supplementary assessment
bylaw under the Municipal Government Act shall pay to a board
that has requisitioned the municipality under subsection (1)(a) the
amount raised as a result of the supplementary taxes levied on that
portion of the assessment base of the municipality in respect of
which notice has been given in accordance with Division 2 that the
property is assessable for separate school purposes.
(5) The amount referred to in subsection (4) must be paid to the
board on or before February 28 in the year subsequent to the year
for which the supplementary tax is levied.
(6) A municipality shall advise the Minister of the amount paid to
a board under subsection (4) on or before February 28 in the year
subsequent to the year for which the supplementary tax is levied.
(7) The amount received by a board under subsection (4) must be
used to lower the requisition under subsection (1)(a) by the board
from the municipality in the subsequent year.
(8) The Minister may make regulations
(a) limiting the amount of mone y a board may requisition from
a municipality;
(b) setting the limit referred to in clause (a) as an amount or as a
percentage;
(c) providing one or more methods, whether by a vote of the
electors or otherwise, by which a board may exceed the
limits set under clause (a).
(9) The Minister may use any criteria the Minister considers
appropriate in establishing limits under subsection (8).