MHHS · Municipal Government Act
Part 10 — in the same year. (2) A bylaw under subsection (1) must refer (a) to all improvements, or (b) to all designated manufactured homes in the municipality. (3) A supplementary assessment bylaw or any amendment to it applies to the year in which it i
314 Supplementary assessment
assessments for machinery and equipment used in manufacturing
and processing if those improvements are operational in the year in
which they are to be taxed under Part 10.
(2) The municipal assessor must prepare supplementary
assessments for other improvements if
(a) they are completed in the year in which they are to be taxed
under Part 10,
(b) they are occupied during all or any part of the year in which
they are to be taxed under Part 10, or
(c) they are moved into the municipality during the year in
which they are to be taxed under Part 10 and they will not
be taxed in that year by another municipality.
(2.1) The municipal assessor may prepare a supplementary
assessment for a designated manufactured home that is moved into
the municipality during the year in which it is to be taxed under