RTA · Municipal Government Act
Part 9 — Assessment of Property
298 Non-assessable property
(a) a facility, works or system for
(i) the collection, treatme nt, conveyance or disposal of
sanitary sewage, or
(ii) storm sewer drainage,
that is owned by the Crown in right of Alberta or Canada, a
municipality or a regional services commission;
(b) a facility, works or system for the storage, conveyance,
treatment, distribution or supply of water that is owned by
the Crown in right of Alberta or Canada, a municipality or a
regional services commission;
(b.1) a water supply and distri bution system, including metering
facilities, that is owned or operated by an individual or a
corporation and used primarily to provide a domestic water
supply service;
(c) irrigation works as defined in the Irrigation Districts Act
and the land on which they are located when they are held
by an irrigation district, but not including any residence or
the land attributable to the residence;
(d) canals, dams, dikes, weirs, breakwaters, ditches, basins,
reservoirs, cribs and embankments;
(e) flood-gates, drains, tunnels, bridges, culverts, headworks,
flumes, penstocks and aqueducts
(i) located at a dam,
(ii) used in the operation of a dam, and
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(iii) used for water conservatio n or flood control, but not for
the generation of electric power;
(f) land on which any property listed in clause (d) or (e) is
located
(i) if the land is a dam site, and
(ii) whether or not the property located on the land is used
for water conservation, flood control or the generation of
electric power;
(g) a water conveyance system operated in connection with a
manufacturing or processing plant, including any facilities
designed and used to treat water to meet municipal
standards, but not including any improvement designed and
used for
(i) the further treatment of the water supply to meet specific
water standards for a manufacturing or processing
operation,
(ii) water reuse,
(iii) fire protection, or
(iv) the production or transmission of a natural resource;
(h) a sewage conveyance system operated in connection with a
manufacturing or processing plant, including any facilities
designed and used to treat and dispose of domestic sewage,
but not including any improvement designed and used for
the treatment of other effluent from the manufacturing or
processing plant;
(i) roads, but not including a road right of way that is held
under a lease, licence or permit from the Crown in right of
Alberta or Canada or from a municipality and that is used
for a purpose other than as a road;
(i.1) weigh scales, in spection stations and other improvements
necessary to maintain the roads referred to in clause (i) and
to keep those roads and users safe, but not including a street
lighting system owned by a corporation, a municipality or a
corporation controlled by a municipality;
(j) property held by the Crown in right of Alberta or Canada in
a municipal district, improvement district, special area or
specialized municipality that
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(i) is not used or actively occupied by the Crown, or
(ii) is not occupied under an interest or right granted by the
Crown,
unless the property is located in a hamlet or in an urban
service area as defined in an order creating a specialized
municipality;
(k) any provincial park or recreation area, including any
campground, day use area or administration and
maintenance facility held by the Crown in right of Alberta
or operated under a facility operation contract or service
contract with the Crown in right of Alberta, but not
including the following:
(i) a residence and the land attributable to it;
(ii) property that is the subject of a disposition under the
Provincial Parks Act or the Public Lands Act;
(iii) a downhill ski hill, golf course, food concession, store or
restaurant, and the land attributable to it, operated under
a facility operation contract or a service contract with the
Crown in right of Alberta;
(k.1) any national park held by the Crown in right of Canada, but
not including 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 Canada;
(l) property held by the Crown in right of Alberta or Canada
and forming part of an undertaking in respect of the
conservation, reclamation, rehabilitation or reforestation of
land, but not including any residence or the land attributable
to the residence;
(m) property used for or in connection with a forestry tower that
is not accessible by road;
(n) any interest under a timber disposition under the Forests Act
and the timber harvest or cut authorized by the disposition;
(o) any interest under a perm it or authorization for the grazing
of stock under the Forests Act or the Forest Reserves Act;
(p) wheel loaders, wheel trucks and haulers, crawler type
shovels, hoes and dozers;
(q) linear property used exclusively for farming operations;
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(r) linear property forming part of a rural gas distribution
system and gas conveyance pipelines situated in a rural
municipality where that linear property is owned by a
municipality or a rural gas co-operative association
organized under the Rural Utilities Act, but not including
gas conveyance pipelines owned by rural gas co-operative
associations,
(i) from the regulating and metering station to an industrial
customer consuming more than 10 000 gigajoules of gas
during any period that starts on November 1 in one year
and ends on October 31 in the next year and that
precedes the year in which the assessment for those
pipelines is to be used for the purpose of imposing a tax
under Part 10, or
(ii) that serve or deliver gas to
(A) a city, town, village, s ummer village or hamlet, or
(B) an urban service area as d efined in an order creating
a specialized municipality
that has a population of more than 500 people;
(r.1) linear property forming part of a rural gas distribution
system where that gas distribution system is subject to a
franchise area approval under the Gas Distribution Act;
(s) cairns and monuments;
(t) property in Indian reserves;
(u) property in Metis settlements;
(v) minerals;
(w) growing crops;
(x) the following improvements owned or leased by a regional
airports authority created under section 5(2) of the Regional
Airports Authorities Act:
(i) runways;
(ii) paving;
(iii) roads and sidewalks;
(iv) reservoirs;
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(v) water and sewer lines;
(vi) fencing;
(vii) conveyor belts, cranes, weigh scales, loading bridges and
machinery and equipment;
(viii) pole lines, transmission lines, light standards and
unenclosed communications towers;
(y) farm buildings;
(z) machinery and equipment, ex cept to the extent prescribed in
the regulations;
(aa) designated manufactured hom es held in storage and forming
part of the inventory of a manufacturer of or dealer in
designated manufactured homes;
(bb) travel trailers that are
(i) not connected to any utility services provided by a
public utility, and
(ii) not attached or connected to any structure.
(cc) repealed 2026 c10 s4(18).
(2) In subsection (1)(r)(i), "industrial customer" means a customer
that operates a factory, plant, works or industrial process related to
manufacturing and processing.
(3) Repealed 2026 c10 s4(18).
RSA 2000 cM-26 s298;2005 c14 s4;2015 c8 s42;2022 c16 s9(64);
2026 c10 s4(18)