RTA · Municipal Government Act
Part 10 — Taxation Division 1 General Provisions
354 Tax rates
the tax rates that must be imposed under this Division to raise the
revenue required under section 353(2).
(2) A tax rate must be set for each assessment class or sub-class
referred to in section 297.
(3) The tax rate may be different for each assessment class or
sub-class referred to in section 297.
(3.1) Despite subsection (3),
(a) the tax rate set for the cl ass referred to in section 297(1)(d)
to raise the revenue required under section 353(2)(a) must
be equal to the tax rate set for property referred to in section
297(3.1)(c) to raise revenue for that purpose, and
(b) the tax rate set for proper ty referred to in section 297(3.1)(b)
(i) must not be less than 75% of the tax rate for property
referred to in section 297(3.1)(c), and
(ii) must not be greater than the tax rate for property referred
to in section 297(3.1)(c).
(4) The tax rates set by the property tax bylaw must not be
amended after the municipality sends the tax notices to the
taxpayers unless subsection (5) applies.
(5) If after sending out the tax notices the municipality discovers
an error or omission that relates to the tax rates set by the property
tax bylaw, the municipality may
(a) amend the property tax bylaw to the extent necessary to
correct the error or omission, and
(b) send out amended tax noti ces, if required as a result of the
corrections to the property tax bylaw.
(6) A municipality must, within 30 days after passing a property
tax bylaw amendment under subsection (5), provide the Minister
with a copy of the amended bylaw.
RSA 2000 cM-26 s354;2016 c24 s52;2019 c22 s10(11);2022 c16 s9(65)