Municipal Government Act s. 304

(1) The name of the person described in column 2 must be
recorded on the assessment roll as the assessed person in respect of
the assessed property described in column 1.

Column 1
Assessed
property
Column 2
Assessed
person
(a) a parcel of land, unless
otherwise dealt with in this
subsection;
(a) the owner of the parcel of
land;
(b) a parcel of land and the
improvements to it, unless
otherwise dealt with in this
subsection;
(b) the owner of the parcel of
land;

RSA 2000

Column 1
Assessed
property
Column 2
Assessed
person
(c) a parcel of land, an
improvement or a parcel of
land and the improvements
to it held under a lease,
licence or permit from the
Crown in right of Alberta
or Canada or a
municipality;
(c) the holder of the lease,
licence or permit or, in the
case of a parcel of land or
a parcel of land and the
improvements to it, the
person who occupies the
land with the consent of
that holder or, if the land
that was the subject of a
lease, licence or permit
has been sold under an
agreement for sale, the
purchaser under that
a
greement;
(d) a parcel of land forming
part of the station grounds
of, or of a right of way for,
a railway other than
railway property, or a right
of way for, irrigation
works as defined in the
Irrigation Districts Act or
drainage works as defined
in the Drainage Districts
Act, that is held under a
lease, licence or permit
from the person who
operates the railway, or
from the irrigation district
or the board of trustees of
the drainage district;
(d) the holder of the lease,
licence or permit or the
person who occupies the
land with the consent of
that holder;
(d.1) railway property; (d.1) the owner of the railway
propert
y;
(e) a parcel of land and the
improvements to it held
under a lease, licence or
permit from a regional
airports authority, where
the land and improvements
are used in connection
with the operation of an
airport;
(e) the holder of the lease,
licence or permit or the
person who occupies the
land with the consent of
that holder;

RSA 2000
Section 304 MUNICIPAL GOVERNMENT ACT Chapter M-26
220
Column 1
Assessed
property
Column 2
Assessed
person
(f) a parcel of land, or a part
of a parcel of land, and the
improvements to it held
under a lease, licence or
permit from the owner of
the land where the land
and the improvements are
used fo
r
(f) the holder of the lease,
licence or permit;

(i) drilling, treating,
separating, refining
or processing of
natural gas, oil, coal,
salt, brine or any
combination, product
or by-product of any
of them,

(ii) pipeline pumping or
compressing, or
(iii) working, excavating,
transporting or
storing any minerals
in or under the land
referred to in the
lease, licence or
permit or under land
in the vicinity of that
lan
d.

(g) machinery and equipment
used in the excavation or
transportation of coal or oil
sands as defined in the Oil
Sands Conservation Ac
t;
(g) the owner of the
machinery and equipment;
(h) improvements to a parcel
of land listed in section
298 for which no
assessment is to be
prepared;
(h) the person who owns or
has exclusive use of the
improvements;
(i) linear property; (i) the operator of the linear
property;

RSA 2000

Column 1
Assessed
property
Column 2
Assessed
person
(j) a designated manufactured
home on a site in a
manufactured home
community and any other
improvements located on
the site and owned or
occupied by the person
occupying the designated
manufactured home;
(j) the owner of
(i) the designated
manufactured home,
or
(ii) the manufactured
home community if
the municipality
passes a bylaw to
that effect;
(k)

a designated
manufactured home
located on a parcel of land
that is not owned by the
owner of the designated
manufactured home
together with any other
improvements located on
the site that are owned or
occupied by the person
occupying the designated
manufactured home;
(k) the owner of the
designated manufactured
home if the municipality
passes a bylaw to that
effect;
(l)

a parcel of land, or a part
of a parcel of land, and the
improvements to it held
under a lease, licence or
permit from the owner of
the land where the land
and improvements are
used in connection with
an electric generation
system as defined in the
re
gulations.
(l) the holder of the lease,
licence or permit.
(2) When land is occupied under the authority of a right of entry
order as defined in the Surface Rights Act or an order made under
any other Act, it is, for the purposes of subsection (1), considered
to be occupied under a lease or licence from the owner of the land.
(3) A person who purchases property or in any other manner
becomes liable to be shown on the assessment roll as an assessed
person

RSA 2000
Section 305 MUNICIPAL GOVERNMENT ACT Chapter M-26
222
(a) must provide to the provincial assessor, in the case of
designated industrial property, or
(b) must provide to the municipality, in the case of property
other than designated industrial property,
written notice of a mailing address to which notices under this Part
and Part 10 may be sent.
(4) Despite subsection (1)(c), no individual who occupies housing
accommodation under a lease, licence or permit from a
management body under the Alberta Housing Act is to be recorded
as an assessed person if the sole purpose of the lease, licence or
permit is to provide housing accommodation for that individual.
(5) Repealed 2016 c24 s36.
(6) A bylaw passed under subsection (1)(j)(ii)
(a) must be advertised,
(b) has no effect until the begi nning of the year commencing at
least 12 months after the bylaw is passed,
(c) must indicate the criteria used to designate the assessed
person, and
(d) may apply to one or more manufactured home communities.
(7) When a bylaw is passed under subsection (1)(j)(ii), the owner
of the designated manufactured home is the assessed person for the
purpose of making a complaint under section 460(1) relating to the
designated manufactured home.
RSA 2000 cM-26 s304;2005 c14 s7;2008 c37 s3;
2016 c24 s36;2017 c13 s1(23);2024 c11 s2(23)

MHHS Minimum Housing and Health Standards

304 Recording assessed persons