DIVISION 1
GENERAL
Definitions
298(1) In this Part,
"business tax" means a tax imposed by or under the authority of a by-law under subsection 306(1); (« taxe d'affaires »)
"local improvement by-law" means a by-law made under subsection 320(1) to approve a local improvement plan; (« règlement sur les améliorations locales »)
"property tax" means a tax imposed in respect of real or personal property by or under the authority of a by-law under subsection 304(1); (« taxe sur les biens »)
"special services by-law" means a by-law under subsection 320(1) to approve a special services proposal; (« règlement sur les services spéciaux »)
"supplementary tax" means a tax imposed under Division 5 in respect of a business or property; (« taxe supplémentaire »)
Interpretation
298(2) Terms and expressions that
(a) are used but not defined in this Act; and
(b) are defined in The Municipal Assessment Act or the regulations under that Act
have the same meaning in this Part as they have in that Act or the regulations under that Act.
Liability for taxes in respect of property
299(1) Each person in whose name property is assessed or who later becomes the assessed owner of the property is liable to pay the taxes imposed under this Part in respect of the property.
Liability for taxes in respect of business
299(2) Each person carrying on a business in a municipality is liable to pay the taxes or fees imposed in respect of the business.
Joint liability
299(3) If a tax or fee imposed under this Part in respect of a property or business is payable by two or more taxpayers, payment by any one of them on account of the tax or fee discharges the liability of the others for the tax or fee to the extent of the payment.
No charge on land
299(4) Nothing in this Act makes a tax or fee imposed under this Part in respect of a business a charge on the land or premises on or in which the business is carried on.
Annual tax roll
300(1) No later than August 31 of each year, a municipality must prepare a tax roll in a form approved by the minister.
Tax rolls may be separate
300(2) A tax roll may consist of one roll for all taxes under this Part or a separate roll for each of the taxes.
Tax roll may be part of assessment roll
300(3) A tax roll may be combined with, or separate from, the corresponding assessment roll.
Content of tax roll
300(4) The tax roll must show the following for each property or business in respect of which a tax is imposed:
(a) the roll number;
(b) a description sufficient to identify the location of the property or business;
(c) the name and mailing address of the taxpayer;
(d) the total of all taxes imposed in respect of the property or business; and
(e) the amount of any tax arrears.
Error or omission in tax roll
300(5) The fact that information required to be shown on a tax roll is omitted or that the information shown contains an error does not invalidate the roll or any other information shown on the roll.
Correction of tax roll
300(6) A municipality must correct its tax roll to reflect
(a) supplementary property taxes imposed; and
(b) any change in taxes resulting from a revision to an assessment roll under The Municipal Assessment Act.
Change in taxes payable
300(7) If a revision to an assessment roll results in an increase or decrease in the taxes imposed for a year, the municipality must send the taxpayer an amended tax notice showing the taxes payable after the revision.
Error or omission based on false information
301(1) If an error or omission in a tax or assessment roll
(a) resulted from a taxpayer knowingly providing false information to the assessor; and
(b) resulted in no tax being imposed or in the imposition of less tax than would have been imposed if the taxpayer had provided the correct information to the assessor;
the municipality may, for each year in which the assessment or the imposition of or exemption from tax was based on the false information, correct the tax roll, impose taxes and impose penalties at the rate or rates set by by-law and send an amended tax notice to the taxpayer.
No liability on innocent purchaser
301(2) Despite subsection 299(1), a person who becomes the assessed owner of property as a result of an arm's-length purchase of the property made in good faith is not liable for the taxes and penalties imposed or charged under subsection (1) against a former owner of the property.
Annual tax notices
302(1) No later than August 31 of each year, a municipality must
(a) prepare, in a form approved by the minister, tax notices for all properties and businesses shown on its tax roll; and
(b) subject to subsection (4), send each tax notice by mail to the mailing address of the taxpayer as shown in the tax roll.
Tax notices may be combined
302(2) Tax notices for a number of properties or businesses may be combined in one tax notice if the same person is the taxpayer in respect of each of them.
Content of tax notice
302(3) A tax notice in respect of a business or property must show
(a) the same information that is required to be shown on the tax roll in respect of the business or property;
(b) the date by which the taxes must be paid; and
(c) the applicable tax rate or rates set by by-law, or one tax rate that combines all the applicable rates.
If mailing address not shown
302(4) If a taxpayer's mailing address is not shown in the tax roll, the municipality must
(a) send the taxpayer's tax notice to the mailing address of a business or property identified in the notice; or
(b) retain the notice, if the mailing address of the business or property is not known to the municipality.
Retained notice deemed to be sent
302(5) A tax notice that is retained under clause (4)(b) by a municipality is deemed to have been sent to the taxpayer.
Certificate
302(6) A certificate signed by a designated officer and stating that tax notices were sent in accordance with this section is evidence that taxes have been imposed as set out in the notices and that the notices were sent.
Receipt for taxes paid
303 If a receipt is requested at the time of payment, a municipality must provide a receipt for the amount paid to it on account of taxes.
DIVISION 2
PROPERTY TAXES
Property tax by-law
304(1) No later than May 15 of each year, after adopting its operating budget for the year, a council must by by-law
(a) set a rate or rates of tax sufficient to raise
(i) the revenue to be raised by property taxes as set out in the operating budget, and
(ii) the revenue to be raised in the year to pay for a local improvement or special service and to pay the requisitions payable by thenotices have municipality;
(b) impose taxes
(i) in accordance with the tax rate or rates set under clause (a) on the portioned value of each assessable property in the municipality that is liable under The Municipal Assessment Act to that tax, and
(ii) where the tax is in respect of a local improvement or special service, in accordance with the local improvement or special services by-law; and
(c) set a due date for payment of the taxes.
By-law to be filed
304(2) A municipality must file with the minister by June 15 a copy of each by-law made under subsection (1).
Amendment of by-law
304(3) A by-law under subsection (1) must not be amended to change a tax rate after tax been sent to taxpayers.
Imposition of tax on part of municipality
304(4) If a requisition applies to only part of a municipality, the taxes required to raise the revenue to pay the requisition must be imposed only on property in that part of the municipality.
DIVISION 3
BUSINESS TAX
Application
305 This Division does not apply to an organization or association referred to in section 30 of The Municipal Assessment Act or to its business or business premises.
Business tax by-law
306(1) If a council has authorized business assessments to be made, it must in each year by by-law, after adopting its operating budget and no later than May 15,
(a) set a business tax rate for the year, to be applied to the annual rental value of premises as assessed;
(b) impose a tax for the year on each business for which a business assessment was made; and
(c) set a due date for payment of the tax.
Maximum tax rate
306(2) A municipality's business tax rate cannot exceed 15%.
Part year use or occupancy
307 A person who, for the purpose of carrying on a business, uses or occupies premises for part of a year is liable to pay, for each month of use or occupation, 1/12 of the business tax imposed in respect of the premises for the year and, for this purpose, use or occupation for any 1/2 or greater part of a month is deemed to be use or occupation for the month.
Fees in lieu of business taxes
308 If a council has not authorized business assessments to be made, it may, after adopting its operating budget of the year, by by-law
(a) set a fee, subject to any limitation prescribed by the minister by regulation, and impose it on each business carried on in the municipality; and
(b) set a due date for payment of the fee.
Tax or fee in addition to other taxes
309 An owner of premises on whom a tax or fee is imposed under this Division is liable for the tax or fee despite the fact that he or she is liable, as owner of the premises, to pay other taxes imposed under this Part.
DIVISION 4
LOCAL IMPROVEMENTS AND SPECIAL SERVICES
Definition
310 In this Division, "potential taxpayer", in relation to a local improvement plan or by-law or a special services proposal or by-law, means a person who would, if the local improvement or special service were approved by by-law, be liable to pay for the local improvement or special service.
Local improvement
311 If approved by by-law, a municipality may undertake, as a local improvement for the benefit of all or part of the municipality,
(a) the acquisition, development, upgrading or replacement of one or more of the following:
(i) sewage collection and treatment facilities,
(ii) water supply, treatment and distribution facilities,
(iii) waste management facilities,
(iv) highways,
(v) drainage systems; or
(b) any other project the cost of which includes a capital component.
Special service
312 If approved by by-law, a municipality may provide, as a special service to all or part of the municipality, one or more of the following:
(a) tree planting;
(b) dust control;
(c) control of a plant or tree disease;
(d) grass and weed cutting and control;
(e) the collection and transportation of waste or recyclable materials;
(f) incentives to health care professionals to practise their professions in the municipality;
(g) recreation support services;
(h) street lighting;
(i) fire protection services;
(j) business improvement area services;
(k) maintenance or operation of a local improvement.
Plan or proposal
313 A municipality must prepare a local improvement plan or special service proposal if the local improvement or special service has been
(a) proposed by the council;
(b) requested by the committee of a local urban district; or
(c) requested in a petition to the council signed by at least 2/3 of the potential taxpayers under the plan or proposal.
Content of proposal
314 A special service proposal must
(a) describe the proposed service;
(b) describe the area of the municipality to which the service is to be provided and in respect of which the special services tax is to be imposed;
(c) state the estimated cost of the service; and
(d) state the proposed method and rate to be used for calculating the special service tax.
Content of plan
315(1) A local improvement plan must
(a) describe the proposed local improvement;
(b) identify the local improvement district or the lands or businesses in respect of which the local improvement tax is to be imposed;
(c) identify the potential taxpayers under the plan;
(d) state the method and rate to be used for calculating the proposed local improvement tax, the number of years in which it is to be imposed and, if the tax can be prepaid under section 325, the estimated discount or rate of discount for prepayment;
(e) state the estimated cost of the local improvement and the period of years over which the cost is to be spread, which must not exceed the projected useful life of the improvement;
(f) identify the anticipated sources of funding to pay for the local improvement and the portion of the estimated cost to be paid by each source;
(g) state the estimated amount of money to be borrowed, and the maximum rate of interest, the term and the terms of repayment of the borrowing; and
(h) state how the annual operation or maintenance of the local improvement is to be funded.
Estimated cost of local improvement
315(2) For the purpose of clause (1)(e), the estimated cost of a local improvement includes
(a) all capital costs to be incurred for the purpose of the improvement, including the cost of acquiring land that the council considers necessary for the improvement;
(b) the cost of professional services needed to undertake the improvement;
(c) the amount required to repay any existing debt on a local improvement that is to be upgraded or replaced;
(d) the costs of financing the improvement; and
(e) other expenses incidental to the undertaking of the improvement or to the raising of revenue to pay for it.
Costs to be paid by municipality
315(3) A local improvement plan may propose that some or all of the cost of a local improvement be paid by the municipality and that, to raise revenue for that purpose, local improvement taxes be imposed, in each year over which the cost will be spread, on all properties in the municipality other than property described in section 21 of The Municipal Assessment Act.
Calculation of tax rates
315(4) Unless otherwise authorized by The Municipal Board on an application to it by a municipality before third reading of a local improvement by-law, the tax rates proposed in the local improvement plan must be calculated to raise the same amount of revenue in each year during the period over which the cost of the local improvement is proposed to be spread.
Apportionment of estimated cost
315(5) If in the opinion of the council a proposed local improvement would benefit some lands or businesses for a period and additional or other lands or businesses for another period, the local improvement plan may propose that
(a) the estimated cost of the improvement be apportioned among all the lands or businesses according to the period or periods in which they are expected to benefit from the improvement; and
(b) the local improvement taxes be imposed on those lands or businesses accordingly.
Basis for calculating taxes
316(1) Local improvement taxes or special services taxes must be calculated on the basis of one or more of the following:
(a) the portioned value of assessable property;
(b) the annual rental value of premises as assessed for the purpose of a business tax;
(c) an amount for each unit of area of the lands benefited by the improvement or service;
(d) an amount for each unit of frontage of the lands benefited by the improvement or service;
(e) an amount for each business;
(f) an amount for each parcel of land.
Corner and irregular lots
316(2) If a tax under this Division in respect of land is to be based in whole or in part on units of measurement in respect of land, a council may assign to corner or irregular parcels of land such number of units as it considers appropriate in order to ensure that the taxpayer will be liable for a fair share of the tax.
Reduction for lands abutting a road
316(3) A local improvement tax may be reduced or eliminated for lands abutting a road
(a) if the local improvement is a sanitary or storm sewer or a water main along the road;
(b) the local improvement is constructed
(i) to reach some other area of the municipality,
(ii) in addition to or as a replacement of an existing local improvement, or
(iii) in order to provide capacity for future development; and
(c) the existing sanitary or storm sewer or water main is sufficient for the existing development in the area.
Property subject to tax
316(4) Despite the provisions of The Municipal Assessment Act, local improvement taxes and special services taxes may be imposed in respect of any assessable property other than property described in section 21 of that Act.
Local improvement districts and special services areas
317(1) A council may by by-law designate as a local improvement district or special services area the area or areas in which the businesses or properties that are expected to benefit from a local improvement or special service are located.
Reference to local improvement district or special services area
317(2) A local improvement district or special services area must be designated by a name or number, and a reference in a local improvement plan or by-law to a local improvement district, or in a special services proposal or by-law to a special services area, by its name or number is deemed to be a reference to the properties or businesses situated within the district or area.
Notice of plan or proposal
318(1) After preparing a local improvement plan or a special services proposal, a municipality must send a notice of the plan or proposal by mail to each potential taxpayer under the plan or proposal.
Content of notice
318(2) A notice under this section must include
(a) a summary of the information included in the local improvement plan or special service proposal; and
(b) information regarding the potential taxpayer's right to object to the plan or proposal.
Notice to railway company
318(3) A notice under subsection (1) to a railway company must be sent by registered mail.
Notice where tax to be levied on all taxpayers
318(4) Despite subsection (1) but subject to subsection (3), if all the taxpayers in the municipality are potential taxpayers under a local improvement plan or special services proposal, the municipality may give public notice of the plan or proposal instead of mailing a notice to each potential taxpayer.
Objection to plan or proposal
319(1) Subject to subsection (2), potential taxpayers under a local improvement plan or special services proposal may, by filing a notice of objection with the chief administrative officer within 30 days after notices are sent under subsection 318(1), object to the plan or proposal.
Content of notice
319(2) A notice of objection under subsection (1) must
(a) state the name and address of the person making the objection;
(b) identify the local improvement plan or special services proposal in respect of which the objection is made;
(c) identify the business or property in respect of which the person is a potential taxpayer under the plan or proposal; and
(d) state the grounds for the objection.
Construction of sewer
319(3) A potential taxpayer is not entitled to object to the construction, as a local improvement, of
(a) a sewer that is recommended by the Minister of Health or the municipality's medical officer of health appointed under The Public Health Act; or
(b) a private connection of a street sewer or water line to a building on land otherwise serviced with water.
By-law to approve plan or proposal
320(1) Subject to subsections (2) to (6) and subsection 321(4), a council may by by-law
(a) approve the local improvement or special service as set out in the plan or proposal; and
(b) authorize the municipality to impose taxes as set out in the plan or proposal.
Objection by 2/3 of potential taxpayers
320(2) If 2/3 or more of the potential taxpayers under a local improvement plan or special services proposal have objected under subsection 319(1) to the plan or proposal, the council may not
(a) approve the plan or proposal; or
(b) propose a similar plan or proposal for a period of two years after sending the notices under subsection 318(1).
Hearing by council
320(3) If one or more but fewer than 2/3 of the potential taxpayers under a local improvement plan or special services proposal object under subsection 319(1) to the plan or proposal, the council must
(a) give public notice of and hold a public hearing in respect of the plan or proposal before considering a by-law to approve it; and
(b) send notice of the hearing by mail to each potential taxpayer who objected to the plan or proposal.
Requirements before third reading
320(4) Before giving third reading to a proposed by-law to approve a local improvement plan or special services proposal, a council must
(a) give notice of its intention to do so, and of the person's right to object under subsection (5), to each person who
(i) filed an objection under subsection 319(1) to the plan or proposal, or
(ii) registered a written objection to the plan or proposal at a public hearing held under subsection (3); and
(b) submit the by-law to The Municipal Board for its review and approval.
Taxpayer objection to third reading
320(5) A potential taxpayer under a proposed local improvement or special services by-law may, by filing a notice of objection with The Municipal Board within 30 days after notices are sent under clause (4)(a), object to the by-law being given third reading.
Requirements of objection
320(6) Subsections 319(2) and (3) apply to notices of objection under subsection (5).
Hearing by Municipal Board
321(1) If at least 25, or 10%, of the potential taxpayers under a proposed local improvement or special services by-law object under subsection 320(5) to the by-law being given third reading, The Municipal Board must hold a public hearing regarding the by-law before making an order under subsection (2).
Municipal Board decision
321(2) The Municipal Board must consider each proposed by-law submitted to it under subsection 320(4) and by written order
(a) approve the by-law as submitted, with or without conditions;
(b) refuse to approve the by-law; or
(c) require that the by-law be amended in one or more of the following ways:
(i) subject to subsection (3), by adding or removing one or more businesses or properties to or from the businesses or properties to be taxed under the by-law,
(ii) by changing
(A) the amount or rate of tax, or
(B) the method of calculating the tax,
to be levied in respect of one or more businesses or properties.
Notice and opportunity to be heard
321(3) Before ordering a change under subclause (2)(c)(i), The Municipal Board must
(a) direct the municipality to give notice of the proposed change to the potential taxpayers who would be affected by the change; and
(b) give those taxpayers and the municipality an opportunity to be heard by the Board.
Limitation on third reading
321(4) A council may give third reading to a local improvement or special services by-law only as amended or approved by The Municipal Board.
Amendment after subdivision, consolidation or change in plan
322(1) If, after a local improvement or special service is approved by by-law,
(a) there is a subdivision or consolidation of a parcel or parcels of land or a change in a plan of subdivision; and
(b) in the opinion of the council, a property resulting from or affected by the subdivision, consolidation or change would not bear its appropriate share of the cost of the local improvement or special service;
the council must amend the by-law to ensure that each such property bears an appropriate share of the cost of the local improvement or special service.
Reduction in local improvement taxes
322(2) If, after a local improvement has been approved by by-law, the municipality
(a) receives more financial assistance for the local improvement than is provided for in the by-law; or
(b) obtains financing for the local improvement at a lower cost than is provided for in the by-law;
the council must amend the by-law to reduce the cost or portion of the cost to be paid by local improvement taxes.
Agreement re land required for local improvement
323 If a municipality requires a parcel of land in order to proceed with a local improvement, the municipality may enter into an agreement with the owner of the parcel under which, in consideration of
(a) a dedication or gift of the parcel to the municipality; or
(b) a release by the owner of all or part of his or her claim for compensation for the parcel;
the local improvement tax that would otherwise be imposed in respect of the remainder of the owner's land is reduced by an amount not exceeding the fair market value of the owner's interest in the parcel.
Excess taxes
324 If the taxes collected by a municipality to pay for a local improvement or special service exceed its actual cost of undertaking the improvement or providing the service, the municipality must
(a) place the excess in a fund that may be used only for the benefit of the properties and businesses in respect of which they were imposed; or
(b) refund the excess to the taxpayers.
Prepayment of local improvement taxes
325 A taxpayer whose local improvement taxes are not based in whole or in part on an assessment may prepay the taxes by the date set by the council in the local improvement by-law.
DIVISION 5
SUPPLEMENTARY TAXES
Imposition of supplementary taxes
326(1) A council may by resolution impose supplementary taxes in respect of a property or business for all or part of a year if
(a) after completion of the tax roll for the year, an amending entry is made in the corresponding assessment roll; and
(b) the amount that would, if the taxes in respect of the property or business were based on the information shown in the assessment roll as amended, be payable as taxes in respect of the business or property is greater than the amount shown in the tax roll as the taxes payable in respect of the property or business.
Supplementary taxes based on set rates
326(2) Supplementary taxes in respect of a property or business for a year or part of a year must be calculated using the applicable tax rate or rates set by by-law for the year.
Period for which supplementary taxes are payable
326(3) Supplementary taxes in respect of a business or property are payable for the period
(a) beginning the day specified in the resolution imposing the taxes, which must not be earlier than the later of
(i) the day the amending entry referred to in subsection (1) could have been made, and
(ii) January 1 of the year preceding the year in which the amending entry was made; and
(b) ending December 31 of the year in which the amending entry was made.
Supplementary tax notice
327(1) If supplementary taxes are imposed, the municipality must send a supplementary tax notice to the taxpayer.
Content of notice
327(2) A supplementary tax notice must include, in addition to the information required to be shown in a regular tax notice, a reference to the taxpayer's right of appeal under subsection 328(1).
Application to board of revision
328(1) A taxpayer named in a supplementary tax notice may apply to the board of revision for a revision of the assessment roll in respect of any aspect of the amending entry that resulted in the imposition of the supplementary taxes.
Requirements of application
328(2) An application under subsection (1) must
(a) be made in writing;
(b) be filed with the chief administrative officer within 30 days after the day of mailing of the supplementary tax notice;
(c) set out the roll number and description of the property or business for which a revision is sought; and
(d) state the grounds on which the application is based.
Requirements of Municipal Assessment Act
328(3) An application that meets the requirements of subsection (2) is deemed to be an application that satisfies the requirements of subsection 43(1) of The Municipal Assessment Act.
AMUSEMENT TAX
Definitions
329 In this Division,
"admission price" means
(a) the greater of the face value of the ticket and the amount paid for entrance or admission to a place of amusement,
(b) the amount paid for
(i) a ride or the use of a thing, or
(ii) participation in an amusement, and
(c) the amount paid for the right to sit in or use any seat, box or stand in a place of amusement; (« prix d'entrée » )
"amusement" means a contest, dance, entertainment, exhibition, game, performance, program, show, riding device or amusement ride; (« divertissement »)
"place of amusement" means a place where
(a) an amusement is given, held or played or takes place, and
(b) an admission price is charged or collected. (« lieu de divertissement »)
Amusement tax by-law
330(1) A council may by by-law impose taxes on the admission price.
Rates of tax
330(2) A by-law under subsection (1) may set different rates for different categories of amusement or places of amusement.
Collection of tax
330(3) A council may by by-law
(a) require the owners or operators of places of amusement to
(i) collect the amusement tax, and
(ii) remit the tax after each performance or at any time and in any manner;
(b) make rules for the collection and proper accounting of the tax, including audits; and
(c) authorize inspectors, police constables or auditors to conduct inspections or audits related to compliance with this Division and, for that purpose, to enter places of amusement and any other places where records relating to amusements might be kept.
Payment in lieu of tax
331 A council may accept money in lieu of tax on the admission price to a place of amusement from its owner or operator.
Exemption from tax
332 A council may exempt persons or classes of persons from amusement tax on the admission price for certain amusements or places of amusement or classes of amusements or places of amusement.
Application to City of Winnipeg
333 This Division applies to The City of Winnipeg.
DIVISION 7
GRANTS IN LIEU OF TAXES
Definitions
334 In this Division,
"Crown" means Her Majesty the Queen in right of Manitoba; (« Couronne »)
"Crown lands" means lands that are vested in the Crown and includes lands referred to as "provincial lands" in an Act of the Legislature; (« terres domaniales »)
"institutional lands" means
(a) lands that are
(i) exempt from municipal taxation,
(ii) owned or leased by the Crown, Manitoba Properties Inc., a university or a college established under The Colleges Act, and
(iii) used as the site of an educational institution,
(b) lands that are contiguous to the lands described in clause (a) and are reasonably or necessarily used for the purposes of the educational institution, including use as its campus or for its recreational purposes, and
(c) lands that are owned by a university and used or occupied by any person under a lease or permit for grazing or hay-making purposes, or under a general permit for use or occupancy; (« terrains d'établissements d'enseignement »)
"land", unless expressly provided otherwise, includes improvements on the land. (« bien-fonds »)
Grants payable in lieu of taxes
335(1) Grants must be paid in each year to each municipality with respect to Crown lands or institutional lands in the municipality in lieu of the taxes that would be payable with respect to the lands if they were not exempt from municipal taxation.
Liability for grant
335(2) A grant under subsection (1) is payable
(a) if the grant is in respect of institutional lands owned or leased by a university or by a college established under The Colleges Act, by the university or college; and
(b) in any other case, on the minister's written request, by the Minister of Finance out of the Consolidated Fund.
Amount of grant
335(3) The amount payable as a grant under subsection (1) in respect of a property is the amount that would be payable as taxes under this Part in respect of the property if it were not exempt from municipal taxation.
Exceptions
335(4) Despite subsection (1), no grant is payable in respect of
(a) unimproved lands in respect of which
(i) no grant or transfer has been issued from, or made by, the Crown, or
(ii) no registration has been made under The Real Property Act;
(b) lands in a provincial forest to which The Forest Act applies;
(c) Crown lands in public highways or road allowances;
(d) lands used for the purposes of a water control work, a natural water channel or lake that has been designated as a provincial waterway under The Water Resources Administration Act;
(e) lands leased to, or occupied by, a person who, respecting the lands, is liable to municipal taxation;
(f) lands designated as provincial park lands under The Provincial Park Lands Act;
(g) lands owned by or used by or for a Crown agency;
(h) lands occupied by a person who, respecting the lands, is exempt under The Municipal Assessment Act from municipal taxation;
(i) mines, minerals, sand, gravel, petroleum, natural gas or other hydrocarbons in, on, or under Crown lands;
(j) lands within community pastures;
(k) lands designated under The Wildlife Act and used as public shooting grounds and wildlife refuges;
(l) lands designated as a Crown or public reserve on a plan of subdivision under The Planning Act; or
(m) Crown lands within a municipality that in whole or in part are used or intended for use by the municipality as a public park or a public recreational area.
Application of subsection (4)
335(5) Subsection (4) does not apply to the right or interest of an employee of the government in Crown lands that the employee occupies as his or her residence.
Delayed exemption
335(6) Despite subsection (4), where the province has acquired land in a municipality for the purposes referred to in clause (4)(d), a grant in lieu of taxes must be paid to the municipality in each of the three years after the year in which the lands are acquired.
Local improvement taxes payable before acquisition
335(7) Despite subsection (4), where
(a) land is acquired for any purpose referred to in clause (4)(b), (c), (f) or (k); and
(b) the land would otherwise be subject to tax in respect of a local improvement that was approved by by-law before the date of the acquisition;
a grant must be paid to the municipality in lieu of the tax in each year equal to the tax that would have been imposed in respect of the property for the year in accordance with the by-law.
Grant in respect of Legislative Building, Government House
335(8) Despite subsection (3), the grant payable in each year to The City of Winnipeg
(a) in respect of the land bounded by the streets known as Broadway, Kennedy Street, and Osborne Street and by the Assiniboine River, is the amount that would be payable as taxes under this Part in respect of the land alone, without improvements, if it were not exempt from municipal taxation; and
(b) in respect of the improvements on that land, is $100,000.
M.P.I.C.
336 The Manitoba Public Insurance Corporation must, in each year, pay to each municipality in which real property owned by the corporation is situated a grant in lieu of taxes on the real property equal to the taxes that would, if the property were not exempt from municipal taxation, be payable to the municipality for the year in respect of the property.
Leaf Rapids Town Properties Ltd.
337 Leaf Rapids Town Properties Ltd. must, in each year, pay to each municipality in which property of the corporation, other than property that would be exempt under subsection 22(1) of The Municipal Assessment Act if it were owned by another person, is situated a grant in lieu of taxes on the property equal to the taxes that would, if the property were not exempt from municipal taxation, be payable to the municipality for the year in respect of the property.
Application to City of Winnipeg
338 This Division applies to The City of Winnipeg.
End of Part 10
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