HomeMy WebLinkAbout1962-19 Dividing Non-Residential Assessment Class into Sub-Classes COUNTY OF NEWELL
IN THE PROVINCE OF ALBERTA
BYLAW NO. 1962-19
A BYLAW OF THE COUNTY OF NEWELL, IN THE PROVINCE OF ALBERTA, FOR
THE PURPOSE OF AUTHORIZING COUNCIL TO DIVIDE ASSESSMENT CLASS 2 —
NON-RESIDENTIAL INTO SUB-CLASSES.
WHEREAS the Municipal Government Act, RSA 2000, CM-26 authorizes that Council
may by bylaw divide Class 2 into sub-classes prescribed by the regulation, and if Council
does so, the assessor must assign one or more of the prescribed sub-classes to a
property in class 2.
NOW THEREFORE pursuant to the provisions of Section 297 (2.1) of the Municipal
Government Act, and Matters Relating to Assessment Sub-classes Regulation 202/2017,
the Council of the County of Newell, duly assembled, hereby enacts as follows:
DEFINITIONS:
1. In this Bylaw;
a. "Full-time employee" means an employee who provides continuous
service in a position with no pre-set end date where the employee is
normally required to work an average of at least 30 hours per week.
b. "Small business property" means property in the municipality, other than
designated industrial property, that is owned or leased by a business that
has fewer than 50 full-time employees across Canada as at September 30
of the year prior to the year of taxation. A property that is leased by a
business is not a small business property if the business has subleased the
property to someone else.
DIVIDE ASSESSMENT CLASS 2:
2. The following sub-classes are prescribed in class 2:
a. Vacant non-residential property
b. Small business property
c. Other non-residential property
3. The tax rate set for property referred to in Section 2(b) above:
a. Must not be less than 75% of the tax rate for property referred to in Section
2(c); and
b. Must not be greater than the tax rate for property referred to in Section 2(c).
October 10, 2019 MOVED BY COUNCILLOR W. HAMMERGREN that Bylaw 1962-19
receive first reading.
MOTION CARRIED
November 7, 2019 MOVED BY COUNCILLOR K. CHRISTMAN that Bylaw 1962-19 receive
second reading as amended.
MOTION CARRIED
November 7, 2019 MOVED BY COUNCILLOR C.AMULUNG that Bylaw 1962-19 receive third
and final reading.
MOTION CARRIED
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Chief ' nistrative Officer
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