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
322.1 Validation of Minister's Guidelines
(a) "Minister's Guidelines" means
RSA 2000
Section 322.1 MUNICIPAL GOVERNMENT ACT Chapter M-26
236
(i) the following guidelines referred to in the Matters
Relating to Assessment and Taxation Regulation
(AR 220/2004):
(A) Alberta Assessment Qua lity Minister's Guidelines;
(B) Alberta Farm Land Assessment Minister's
Guidelines;
(C) Alberta Linear Proper ty Assessment Minister's
Guidelines;
(D) Alberta Machinery and Equipment Assessment
Minister's Guidelines;
(E) Alberta Railway Assessme nt Minister's Guidelines,
(ii) any previous versions of the guidelines named in
subclause (i) that are referred to in the previous
regulations, and
(iii) the 2005 Construction Cost Reporting Guide established
by the Minister and any previous versions of the
Construction Cost Reporting Guide established by the
Minister,
and includes any manuals, guides and handbooks referred to
or incorporated into any of the guidelines or guides referred
to in subclauses (i) to (iii);
(b) "previous regulations" means
(i) the Matters Relating to Assessment and Taxation
Regulation (AR 289/99), and
(ii) the Standards of Assessment Regulation (AR 365/94).
(2) The Minister's Guidelines are declared valid as of the dates on
which they were established, and no assessment prepared pursuant
to the Minister's Guidelines shall be challenged on the basis of the
validity of the Minister's Guidelines
(a) in any existing or future proceeding under this or any other
Act, or
(b) in any existing or future action, matter or proceeding before
a court.
RSA 2000
(3) The Minister's Guidelines are deemed to be guidelines
established under section 322(2).
2007 c16 s3