CPA · Municipal Government Act
Part 10 — Taxation Division 1 General Provisions
369 Supplementary property tax bylaw
supplementary assessments to be prepared in respect of property,
the council must, in the same year, pass a bylaw authorizing it to
impose a supplementary tax in respect of that property.
RSA 2000
Section 369.1 MUNICIPAL GOVERNMENT ACT Chapter M-26
268
(2) A council that passes a bylaw referred to in subsection (1) must
use the tax rates set by its property tax bylaw as the supplementary
tax rates to be imposed.
(2.01) A council may pass a bylaw authorizing it to impose a
supplementary tax for designated industrial property only if it
passes a bylaw authorizing it to impose a supplementary tax in
respect of all other property in the municipality.
(2.1) Despite subsection (2), the tax rates required to raise the
revenue to pay requisitions referred to in section 175 of the
Education Act must not be applied as supplementary tax rates.
(3) The municipality must prepare a supplementary property tax
roll, which may be a continuation of the supplementary property
assessment roll prepared under Part 9 or may be separate from that
roll.
(4) A supplementary property tax roll must show
(a) the same information that is required to be shown on the
property tax roll, and
(b) the date for determining th e tax that may be imposed under
the supplementary property tax bylaw.
(5) Sections 327(4), 328, 330 and 331 apply in respect of a
supplementary property tax roll.
(6) The municipality must
(a) prepare supplementary property tax notices for all taxable
property shown on the supplementary property tax roll of
the municipality, and
(b) send the supplementary property tax notices to the persons
liable to pay the taxes.
(7) Sections 333(4), 334, 335, 336, 337 and 338 apply in respect of
supplementary property tax notices.
RSA 2000 cM-26 s369;2012 cE-0.3 s279;2016 c24 s60