RTA · Municipal Government Act
Part 9 — Assessment of Property
284 Interpretation provisions for Parts 9 to 12
(a) "assessed person" means a person who is named on an
assessment roll in accordance with section 304;
(b) "assessed property" means pr operty in respect of which an
assessment has been prepared;
(c) "assessment" means a value of property determined in
accordance with this Part and the regulations;
(d) "assessor" means
(i) the provincial assessor, or
(ii) a municipal assessor,
RSA 2000
and includes any person to whom those duties and
responsibilities are delegated by the person referred to in
subclause (i) or (ii);
(e) "council" includes
(i) a collecting board that is authorized under section 177 of
the Education Act to impose and collect taxes in a school
division as defined in that Act, and
(ii) the Minister, in respect o f an improvement district or
special area;
(f) "Crown" means the Crown in right of Alberta, and includes
a Provincial agency as defined in the Financial
Administration Act and an agent of the Crown in right of
Alberta;
(f.01) "designated indus trial property" means
(i) facilities regulated by the Al berta Energy Regulator, the
Alberta Utilities Commission or the Canadian Energy
Regulator,
(ii) linear property,
(iii) property designated as a ma jor plant by the regulations,
(iv) land and improvements in respect of a parcel of land
where that parcel of land contains property described in
subclause (i) or (iii), and
(v) land and improvements in respect of land in which a
leasehold interest is held where the land is not registered
in a land titles office and contains property described in
subclause (i) or (iii);
(f.1) "designated manufactured home" means a manufactured
home, mobile home, modular home or travel trailer;
(g) repealed 2016 c24 s21;
(g.1) repealed 2026 c10 s4(13);
(h) "farm building" has the meaning given to it in the
regulations;
(i) "farming operations" has th e meaning given to it in the
regulations;
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Section 284 MUNICIPAL GOVERNMENT ACT Chapter M-26
196
(j) "improvement" means
(i) a structure,
(ii) any thing attached or secured to a structure, that would
be transferred without special mention by a transfer or
sale of the structure,
(iii) a designated ma nufactured home,
(iii.1) linear property, and
(iv) machinery and equipment;
(k) "linear property" means
(i) electric power systems, w hich has the meaning given to
that term in the regulations,
(ii) street lighting systems, which has the meaning given to
that term in the regulations,
(iii) telecommunication systems, which has the meaning
given to that term in the regulations,
(iv) pipelines, which has the meaning given to that term in
the regulations,
(v) railway property, which has the meaning given to that
term in the regulations, and
(vi) wells, which has the meaning given to that term in the
regulations;
(l) "machinery and equipment" has the meaning given to it in
the regulations;
(m) "manufactured home" mean s any structure, whether
ordinarily equipped with wheels or not, that is manufactured
to meet or exceed the Canadian Standards Association
standard CSA Z240 and that is used as a residence or for
any other purpose;
(n) "manufactured home commun ity" means a parcel of land
that
(i) is designated in the land u se bylaw of a municipality as a
manufactured home community, and
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(ii) includes at least 3 design ated manufactured home sites
that are rented or available for rent;
(n.1) "mobile home" means a st ructure that is designed to be
towed or carried from place to place and that is used as a
residence or for any other purpose, but that does not meet
Canadian Standards Association standard CSA Z240;
(n.2) "modular home" means a hom e that is constructed from a
number of pre-assembled units that are intended for delivery
to and assembly at a residential site;
(n.3) "municipal assessment roll" means the assessment roll
prepared by a municipality under section 302(1);
(n.4) "municipal assessor" means a designated officer appointed
under section 284.2 to carry out the functions, duties and
powers of a municipal assessor under this Act;
(o) "municipality" includes
(i) a school division, as defined in the Education Act, in
which a collecting board is authorized under section 177
of that Act to impose and collect taxes or, where the
school division is authorized or required to act, the
collecting board, and
(ii) an improvement district and a special area or, where the
improvement district or special area is authorized or
required to act, the Minister;
(o.1) "operational" has the meaning given to it in the regulations;
(p) "operator" has the meaning given to it in the regulations;
(q) "owner", in respect of a de signated manufactured home,
means the owner of the designated manufactured home and
not the person in lawful possession of it;
(r) "property" means
(i) a parcel of land,
(ii) an improvement, or
(iii) a parcel of land and the improvements to it;
(r.1) "provincial assessment roll" means the assessment roll
prepared by the provincial assessor under section 302(2);
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Section 284.1 MUNICIPAL GOVERNMENT ACT Chapter M-26
198
(r.2) "provincial assessor" m eans the provincial assessor
designated under section 284.1;
(s), (t) repealed 2016 c24 s21;
(u) "structure" means a building or other thing erected or placed
in, on, over or under land, whether or not it is so affixed to
the land as to become transferred without special mention
by a transfer or sale of the land;
(u.1) repealed 2026 c10 s4(13);
(v), (w) repealed 2016 c24 s21;
(w.1) "travel trailer" means a trailer intended to provide
accommodation for vacation use and licensed and equipped
to travel on a road;
(x) "year" means a 12-month p eriod beginning on January 1
and ending on the next December 31.
(2) In this Part and Parts 10, 11 and 12, a reference to a parcel of
land that is held under a lease, licence or permit from the Crown in
right of Alberta or Canada includes a part of the parcel.
(2.1) For the purposes of subsection (1)(f.01)(i), a facility
regulated by the Alberta Energy Regulator, the Alberta Utilities
Commission or the Canadian Energy Regulator includes all
components of the facility, including any machinery and
equipment, buildings and structures servicing or related to the
facility and land on which the facility is located.
(3) For the purposes of this Part and Parts 10, 11 and 12, any
document, including an assessment notice and a tax notice, that is
required to be sent to a person is deemed to be sent on the day the
document is mailed or otherwise delivered to that person.
(4) In this Part and Parts 11 and 12, "complaint deadline" means
60 days after the notice of assessment date set under section 308.1
or 324(2)(a.1).
RSA 2000 cM-26 s284;2007 cA-37.2 s82(17);2007 c42 s3;
2009 c29 s2;2012 cE-0.3 s279;2015 c8 s41;2016 c24 ss21,140;
2017 c13 s1(20);2021 c22 s2;2022 c16 s9(62);2026 c10 s4(13)