Halifax Regional Municipality Charter (amended)
BILL NO. 52
3rd Session, 62nd General Assembly
65 Elizabeth II, 2016
Halifax Regional Municipality Charter
The Honourable Zach Churchill
Minister of Municipal Affairs
First Reading: November 1, 2016
Second Reading: November 3, 2016
Third Reading: November 10, 2016 (WITH COMMITTEE AMENDMENTS) (LINK TO BILL AS PASSED)
This Bill allows the Council of the Halifax Regional Municipality to set separate commercial tax rates in areas it designates. The Bill also provides for the review of these rates by the Minister.
Be it enacted by the Governor and Assembly as follows:
1 Section 94 of Chapter 39 of the Acts of 2008, the Halifax Regional Municipality Charter, is amended by
(a) adding "(1)" immediately after the Section number; and
(b) adding the following subsections:
(2) The Council may
(a) set different commercial tax rates for commercial property located in areas of the Municipality designated by Council, based on the assessment of commercial property under the Assessment Act;
(b) set different commercial tax rates for commercial property located in areas of the Municipality designated by Council, based on the length or proportion of frontage of a property on a street, including a private road;
(c) set additional tiered or escalating commercial tax rates based on the factors set out in clauses (a) and (b) that are in excess of the rates set in clauses (a) and (b); and
(d) set additional or different commercial tax rates using any combination of clauses (a) to (c).
(3) Commercial tax rates set by the Council under subsection (2) apply in place of the commercial tax rates set under subsection (1) in the areas designated by the Council.
(4) A commercial tax rate set under subsection (2) must be reviewed by the Minister four years after its coming into force and thereafter as provided by regulation.
(5) The Minister shall determine the process for the review under subsection (4) and may review more than one application of the commercial tax rate options set under subsection (2) at the same time.
(6) The Municipality shall participate in and co-operate with the review under subsection (4) as required by the Minister, including by providing reports, records or other documents requested by the Minister.
2 Chapter 39 is further amended by adding immediately after Section 121 the following Section:
121A (1) The Minister may make regulations providing for the review of commercial tax rates pursuant to subsection 94(4).
(2) The exercise by the Minister of the authority contained in subsection (1) is regulations within the meaning of the Regulations Act.
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