CPA · Municipal Government Act
Part 10 — Taxation Division 1 General Provisions
363 Exempt property that can be made taxable
Division:
(a) property held by and used in connection with Ducks
Unlimited (Canada) under a lease, licence or permit from
the Crown in right of Alberta or Canada;
(b) property held by and used in connection with
(i) the Canadian Hostelling Association -- Northern Alberta
District,
(ii) the Southern Alberta Hostelling Association,
(iii) Hostelling International -- Canada -- Northern Alberta,
or
(iv) Hostelling International -- Canada -- Southern Alberta,
unless the property is operated for profit or gain;
(c) property held by and used in connection with a branch or
local unit of the Royal Canadian Legion, the Army, Navy
and Air Force Veterans in Canada or other organization of
former members of any allied forces;
(d) student dormitories;
(e) affordable housing accomm odation as defined in the Alberta
Housing Act that is not exempt under section 361 of this
Act.
(2) A council may by bylaw make any property listed in
subsection (1)(a), (b) or (c) subject to taxation under this Division
to any extent the council considers appropriate.
(3) A council may by bylaw make any property referred to in
subsection (1)(d) or (e) subject to taxation to any extent the council
considers appropriate other than for the purpose of raising revenue
needed to pay the requisitions referred to in section 326(1)(a).
(4) A council proposing to pass a bylaw under subsection (2) must
notify, in writing, the person or group that will be affected of the
proposed bylaw.
(5) A bylaw under subsection (2) has no effect until the expiration
of one year after it is passed.
RSA 2000 cM-26 s363;2017 c13 s1(37);2024 c11 s2(25)
RSA 2000