RTA · Municipal Government Act
Part 9 — Assessment of Property
290 Land to be assessed as a parcel
the assessor must prepare an assessment for the part of the parcel
that is located in the municipality in which the assessor has the
authority to act, as if that part of the parcel is a separate parcel of
land.
(2) Any area of land forming part of a right of way for a railway,
irrigation works as defined in the Irrigation Districts Act or
drainage works as defined in the Drainage Districts Act but used
for purposes other than the operation of the railway, irrigation
works or drainage works must be assessed as if it is a parcel of
land.
(3) Any area of land that is owned by the Crown in right of Alberta
or Canada and is the subject of a grazing lease or grazing permit
granted by either Crown must be assessed as if it is a parcel of land.
(4) Repealed 1995 c24 s37.
1994 cM-26.1 s290;1995 c24 s37;1999 cI-11.7 s214