RTA · Municipal Government Act
Part 10 — despite that the designated manufactured home will be taxed in that year by another municipality. (3) A supplementary assessment must reflect (a) the value of an improvement that has not been previously assessed, or (b) the increase in the value
317 Division 5 Equalized Assessments Definition
assessment that is prepared by the Minister in accordance with this
Division for an entire municipality and reflects
(a) assessments of property in the municipality that is taxable
under Part 10,
(b) repealed 2016 c24 s46,
(c) assessments of property in the municipality in respect of
which a grant may be paid by the Crown in right of Canada
under the Payments in Lieu of Taxes Act (Canada),
(d) assessments of property in the municipality made taxable or
exempt as a result of a council passing a bylaw under Part
10, except any property made taxable under section 363(3),
and
(e) assessments of property in the municipality that is the
subject of a tax agreement under section 333.1, 360 or
364.1,
from the year preceding the year in which the equalized assessment
is effective.
RSA 2000 cM-26 s317;2015 c8 s44;2016 c24 s46;
2024 c19 s12