Hometime

Hometime · Alberta legislation

RTA Residential Tenancies Act

RTA · Municipal Government Act

Part 10 — Taxation Division 1 General Provisions

384 Contents of special tax bylaw

Current to 2026-05-14 · Official PDF

The special tax bylaw must
(a) state the specific service or purpose for which the bylaw is
passed,
(b) describe the area of the m unicipality that will benefit from
the service or purpose and in which the special tax is to be
imposed,
(c) state the estimated cost of the service or purpose, and
(d) state whether the tax rate is to be based on
(i) the assessment prepared in accordance with Part 9,
(ii) each parcel of land,

RSA 2000
Section 385 MUNICIPAL GOVERNMENT ACT Chapter M-26
278
(iii) each unit of frontage, or
(iv) each unit of area,
and set the tax rate to be imposed in each case.
1994 cM-26.1 s384