CPA · Municipal Government Act
Part 10 — despite that the designated manufactured home will be taxed in that year by another municipality. (3) A supplementary assessment must reflect (a) the value of an improvement that has not been previously assessed, or (b) the increase in the value
322 General Powers of the Minister Relating to Assessments and Equalized Assessments Regulations
(a) respecting qualifications to be met by persons authorized to
carry out the duties and responsibilities of an assessor under
this Act;
(b) defining "electric power s ystems", "facilities", "farming
operations", "farm building", "machinery and equipment",
"operator", "pipelines", "railway property", "street lighting
systems", "telecommunication systems" and "wells";
(b.01) respecting when property is to be considered operational for
the purposes of one or more provisions of this Part;
(b.1) repealed 2026 c10 s4(19);
(c) respecting the extent to wh ich farm buildings and machinery
and equipment may be assessed under section 298;
(c.1) repealed 2026 c10 s4(19);
(d) establishing valuation standards for property;
RSA 2000
Section 322 MUNICIPAL GOVERNMENT ACT Chapter M-26
232
(d.1) respecting the delegation of the powers, duties and functions
of the provincial assessor under section 284.1 or of a
municipal assessor under section 284.2;
(d.2) designating major plants a nd other property as designated
industrial property;
(d.3) respecting designated industrial property, including, without
limitation, regulations respecting the specifications and
characteristics of designated industrial property;
(d.4) respecting designated industrial property and machinery and
equipment, including, without limitation, regulations
(i) dividing designated industr ial property or machinery and
equipment into categories on any basis the Minister
considers appropriate,
(ii) respecting processes and procedures for assigning one or
more categories to designated industrial property or
machinery and equipment, and
(iii) respecting the valuation and other standards that must be
applied by an assessor when preparing an assessment for
each category of designated industrial property and
machinery and equipment;
(e) respecting processes and procedures for preparing
assessments;
(e.1) respecting the manner in which an assessor must inform an
owner or occupier of any property of the purpose for which
information is being collected under sections 294 and 295;
(e.101) respecting the application of previous valuation standards
and procedures, with or without modifications, to the
assessment of designated industrial property or machinery
and equipment, including
(i) distinguishing between comparable designated industrial
property or comparable machinery and equipment on the
basis of the date of their previous or current assessments,
in whole or in part, and
(ii) the use of previous assessments, in whole or in part, to
prepare assessments of designated industrial property or
machinery and equipment, notwithstanding the current
valuation standards and procedures;
RSA 2000
(e.102) respecting administrative penalties for the purposes of
section 295(1.1), including
(i) penalty amounts,
(ii) the contents of notices of administrative penalties,
(iii) timelines for payment of penalties,
(iv) appeals of administrative penalties,
(v) limitation periods,
(vi) service of notices and documents, and
(vii) enforcement of administrative penalties;
(e.11) respecting the providing of information by the provincial
assessor to a municipality under section 299.2, including,
without limitation, regulations
(i) requiring the provincial assessor and the municipality to
enter into a confidentiality agreement with respect to that
information, and
(ii) respecting the terms and conditions of a confidentiality
agreement;
(e.2) respecting assessment rolls and assessment notices
including, without limitation, regulations
(i) respecting the information to be shown on an assessment
roll and on an assessment notice;
(ii) providing for the method of determining the assessed
person for the purposes of section 304(1);
(iii) respecting the sending of assessment notices;
(f) respecting the allowance of depreciation on machinery and
equipment;
(g) prescribing standards to be met by assessors in the
preparation of assessments;
(g.01) repealed 2026 c10 s4(19);
(g.02) to prohibit the application of class 1 sub-classes under
section 297(2) that would result in a higher tax rate being
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Section 322 MUNICIPAL GOVERNMENT ACT Chapter M-26
234
applied to a residential property that is wholly or partially
owned by one or more individuals that reside in Alberta;
(g.03) to remedy any confusion, difficulty, inconsistency or
impossibility resulting from the retroactive application of
section 297(2.01) or any other matter the Minister considers
necessary or advisable, including making regulations with
retroactive effect;
(g.1) prescribing or otherwise describing information for the
purposes of sections 299(1), 299.1(1), 300(2)(f) and
300.1(2)(c);
(g.2) respecting procedures and time-lines to be followed by a
municipality in dealing with a request for information under
section 299 or a request for a summary of an assessment
under section 300;
(g.3) respecting the imposition of penalties or other sanctions
against a municipality for failing to comply with a request
for information under section 299 or a request for a
summary of an assessment under section 300;
(g.4) respecting the dates by which returns referred to in section
319(1) must be provided to the Minister;
(h) respecting equalized assessments;
(h.1) respecting the audit of any matters relating to assessments;
(h.2) respecting the providing of information to an assessor under
section 295(1);
(h.3) respecting procedures and time-lines to be followed by a
provincial assessor in dealing with a request for information
under section 299.1 or 299.2 or a request for a summary of
an assessment under section 300.1;
(h.4) respecting supplementary assessments;
(h.5) defining any term or expression that is used but not defined
in this Part;
(i) respecting any other matter considered necessary to carry
out the intent of this Act.
(2) Where the Minister considers it advisable to do so, the Minister
may by order establish guidelines respecting any matter for which
the Minister may make a regulation under subsection (1).
RSA 2000
(3) A guideline established under subsection (2) is a regulation for
the purposes of this Act, but is exempted from the application of
the Regulations Act.
(4) The Minister must
(a) publish in The Alberta Gazet te a notice of any guideline
established under subsection (2) and information about
where copies of the guideline may be obtained or are
available to the public;
(b) ensure that any guideline established under subsection (2) is
published in a form and manner that the Minister considers
appropriate.
(5) Subsection (4) applies only to guidelines established under
subsection (2) on or after July 1, 2007.
(6) In designating by regulation a major plant as designated
industrial property, the Minister may include as a major plant any
parcel of land, improvements or other property.
(7) The inclusion of property pursuant to subsection (6) is not
invalid even if the property is used for residential or agricultural
purposes, or is vacant.
(8) If an application is made to a court in respect of the validity of
a regulation designating a major plant as designated industrial
property,
(a) the application shall be limited to whether a specific parcel
of land, improvement or other property for which the
applicant is the assessed person is or is not all or a part of a
major plant;
(b) evidence of the inclusion of property pursuant to subsection
(6) or of property not designated as a major plant pursuant
to subsection (6) is not admissible to demonstrate the
invalidity of the regulation or any part of it.
RSA 2000 cM-26 s322;2002 c19 s14;2005 c14 s10;2007 c16 s2;
2009 c29 s12;2015 c8 s47;2016 c24 s47;2017 c13 ss1(27),2(12);
2026 c10 s4(19)