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An Act to Amend the Municipal Assistance Act

Legislature :
55
Session :
2
Bill No. :
13
Member :
Hon. Volp
First Reading :
2004-12-9
Second Reading :
2004-12-10
Committee of the Whole :
2004-12-17
Amended :
Third Reading :
2004-12-17
Royal Assent :
2004-12-17
Download PDF :
Bill 13

Text of Bill :
Her Majesty, by and with the advice and consent of the Legislative Assembly of New Brunswick, enacts as follows:



1                           Section 4 of the Municipal Assistance Act, chapter M-19 of the Revised Statutes, 1973, is repealed and the following is substituted:



4(1)                   The definitions in this subsection apply in this section.



"base grant" means the unconditional grant of a municipality for the year 2004. (subvention de base)



"group tax base per capita" means the quotient resulting from dividing the sum of the municipal tax base of each municipality in a group of municipalities by the total population of those municipalities. (assiette fiscale du groupe par habitant)



"index" means the quotient resulting from dividing the municipal tax base per capita by the group tax base per capita and multiplying the result by 100. (indice)



"municipal tax base" means the sum of the following amounts computed for the year 2004:



(a)               the total assessed value of all real property liable to taxation under the Assessment Act in a municipality, excluding



(i)         real property owned by the municipality,



(ii)       real property of utility commissions owned by the municipality, and



(iii)    real property referred to in paragraph (b.1) of the definition "real property" under the Assessment Act;



(b)               the assessed value of real property in a municipality owned by the Crown in right of New Brunswick;



(c)                the assessed value of real property in a municipality owned by the Crown in right of Canada;



(d)               the assessed value of real property in a municipality that is exempt from taxation under paragraph 4(1)(l) of the Assessment Act; and



(e)                one-half of the assessed value of any real property in a municipality referred to in paragraphs (a), (b) and (c) that is "non-residential property" as defined under section 1 of the Assessment Act. (assiette fiscale municipale)



"municipal tax base per capita" means the quotient resulting from dividing the municipal tax base of a municipality by the population of the municipality. (assiette fiscale municipale par habitant)



"population" means the population for the year 2001 as determined under section 7. (population)



4(2)                   When computing the municipal tax base for the purposes of paragraph (c) of the definition "municipal tax base" in subsection (1), the assessed value of real property in a municipality owned by the Crown in right of Canada shall be the amount determined by the Minister of the Environment and Local Government in accordance with subsection (3).



4(3)                   The assessed value of real property in a municipality owned by the Crown in right of Canada shall be determined by the Minister of the Environment and Local Government by making



(a)               adjustments to the assessed value of the real property to reflect the 2002 property value determined under the Payments in Lieu of Taxes Act (Canada), and



(b)               such other adjustments as may be required to be made in respect of real property reclassifications and alterations and other modifications to real property so as to reflect the anticipated property value determined under the Payments in Lieu of Taxes Act (Canada).



4(4)                   The unconditional grant of a municipality for the year 2005 is:



(a)               if the index for the municipality is 100 or more, the base grant of the municipality; or



(b)               if the index for the municipality is less than 100, the sum of the following:



(i)         the base grant of the municipality; and



(ii)       the base grant of the municipality multiplied by the product of



(A)             0.5%, and



(B)             the difference between 100 and the index.



4(5)                   The unconditional grant of a municipality for the year 2006 is:



(a)               if the index for the municipality is 100 or more, the base grant of the municipality; or



(b)               if the index for the municipality is less than 100, the sum of the following:



(i)         the base grant of the municipality, and



(ii)       the base grant of the municipality multiplied by the product of



(A)             1%, and



(B)             the difference between 100 and the index.



4(6)                   The unconditional grant of a municipality for the year 2007 is the sum of the following:



(a)               the unconditional grant of the municipality for the year 2006; and



(b)               2% of the unconditional grant of the municipality for the year 2006.



4(7)                   The unconditional grant of a municipality for the year 2008 is the sum of the following:



(a)               the unconditional grant of the municipality for the year 2007; and



(b)               2% of the unconditional grant of the municipality for the year 2007.



2                           Section 4.01 of the Act is repealed.



3                           Subsection 7(2) of the Act is amended



(a)               in paragraph (a) by adding "and" at the end of the paragraph;



(b)               by repealing paragraph (b) and substituting the following:



(b)               the municipal tax base.



(c)               by repealing paragraph (c).



4                           Section 13.1 of the Act is repealed and the following is substituted:



13.1(1)          For the year 2005, the Minister shall pay to the Village of Bath a special payment of $584.



13.1(2)          For each of the years 2005 and 2006, the Minister shall pay to Centreville a special payment of $75.



13.1(3)          For each of the years 2005 and 2006, the Minister shall pay to the Town of Hartland a special payment of $1,707.



13.1(4)          For the year 2005, the Minister shall pay to Lamque a special payment of $7,950.



13.1(5)          The Minister shall pay to the Village of Paquetville the following special payments:



(a)               for each of the years 2005 and 2006, $5,442;



(b)               for the year 2007, $4,466; and



(c)                for the year 2008, $3,471.



5                           Schedule A of the Act is repealed.



6                           This Act comes into force on January 1, 2005.





EXPLANATORY NOTES



Section 1



The existing provision reads as follows:



4(1)                   In this section



"average group tax rate" means the quotient resulting from dividing the total of the previous year's local warrants of a group of municipalities by the total of the previous year's municipal tax bases of that group of municipalities;



"density factor" means the density factor as determined under subsection (3);



"group net budget per capita" means the quotient resulting from dividing the previous year's total net municipal budget of a group of municipalities by the previous year's population of that group of municipalities;



"local warrant" means the difference between the previous year's net municipal budget of a municipality and the previous year's amount of unconditional grant;



"municipal tax base" means the amount computed on or before October 15 or as soon thereafter as practicable of the year previous to the year in respect of which the unconditional grant is determined as



(a)               the total assessed value of all real property liable to taxation under the Assessment Act in a municipality, excluding



(i)         real property owned by the municipality,



(ii)       real property of utility commissions owned by the municipality, and



(iii)    real property referred to in paragraph (b.1) of the definition "real property" under the Assessment Act;



(b)               the assessed value of all real property in a municipality owned by the Crown in right of New Brunswick;



(c)                the assessed value of real property in a municipality owned by the Crown in right of Canada;



(c.1)            the assessed value of real property in a municipality that is exempt from taxation under paragraph 4(1)(l) of the Assessment Act; and



(d)               one-half of the assessed value of any real property in a municipality referred to in paragraphs (a), (b) and (c) that is "non-residential property" as defined under section 1 of the Assessment Act;



"municipal tax base per capita" means the quotient resulting from dividing the previous year's municipal tax base by the previous year's population of a municipality;



"net municipal budget" means the total expenditure of a municipality less any non-tax revenue;



"non-tax revenue" means revenue except



(a)               revenue raised on the municipal tax base,



(b)               the unconditional grant, and



(c)                grants computed under section 4.2;



"population" means the population as determined under section 7;



"previous year's" means the year prior to the year for which the unconditional grant is determined;



"road kilometres" means the sum of



(a)               the total kilometres of those highways located within the territorial limits of the municipality that have been designated by the Minister of Transportation under section 15 of the Highway Act and classified by the Minister of Transportation under section 14 of that Act, and



(b)               the total kilometres of other municipal roads and streets.



4(2)                   Subject to section 4.01 and the conditions prescribed by subsection (4), the formula for determining the unconditional grant of a municipality is as follows:





group net

budget

per capita

density

factor

-

average group

tax rate

___________

100

municipal tax base

per capita









population






4(3)                   The formula for determining the density factor is as follows:



1
-

.10

P - G

G







where



P = municipality's previous year's population per road kilometre, and



G = group of municipalities previous year's average population per road kilometre.



4(4)                   The determination under subsection (2) shall be subject to the following conditions:



(a)               the determination under subsection (2) shall not produce a result below zero;



(b)               all of the amount determined by the Lieutenant-Governor in Council under section 3.1 but no more shall be distributed amongst municipalities, and



(c)                no municipality shall receive an amount of unconditional grant such that the resulting municipal tax rate is less than the average total tax rate in local service districts for the previous year.



Section 2



The existing provision reads as follows:



4.01(1)          Notwithstanding any other provision of this Act but subject to subsection (2), for the years 1997, 1998, 1999, 2000 and 2001, the Minister shall make such adjustments as the Minister considers necessary to the unconditional grant for each municipality so that no municipality receives an unconditional grant in each of the years 1997, 1998, 1999, 2000 and 2001 that is less than ninety per cent of the amount of the unconditional grant received by the municipality in the previous year.



4.01(2)          The adjustments made under subsection (1) shall not cause the total amount of unconditional grants to municipalities to exceed or be less than the amount determined by the Lieutenant-Governor in Council under section 3.1.



4.01(3)          Notwithstanding any other provision of this Act, the amount of the unconditional grant of a municipality for the year 2002 shall be the same as the amount of the unconditional grant of that municipality for the year 2001.



4.01(4)          Notwithstanding any other provision of this Act, the amount of the unconditional grant of a municipality for the year 2003 shall be the same as the amount of the unconditional grant of that municipality for the year 2002.



4.01(5)          Notwithstanding any other provision of this Act, the amount of the unconditional grant of a municipality for the year 2004 shall be 90% of the amount of the unconditional grant of that municipality for the year 2003.



Section 3



The existing provision reads as follows:



7(2)                   In the case of an incorporation, amalgamation, annexation or decrement of a municipality, the Minister may determine



(a)               the population of a municipality,



(b)               the municipal tax base, and



(c)                the road kilometres.



Section 4



The existing provision reads as follows:



13.1                  For the year 2004, the Minister shall pay to each municipality listed in Column I of Schedule A a special grant in the amount listed beside the municipality in Column II of Schedule A.



Section 5



The amendment is consequential on the amendment made in section 4 of this amending Act. The existing provision reads as follows:



SCHEDULE A

Column I

Municipality
Column II

Special Grant

Village of Aroostook
$2,939

Village of Bas-Caraquet
3,494

Village of Bath
1,880

City of Bathurst
50,751

Bertrand
5,646

Village of Blackville
1,489

City of Campbellton
74,168

Village of Canterbury
1,072

Centreville
75

Village of Charlo
7,003

Village of Dorchester
1,831

Village of Eel River Crossing
2,623

Town of Hartland
1,707

Village of Lac Baker
2,788

Lamque
15,954

Le Goulet
6,762

Maisonnette
1,352

Village of McAdam
12,753

Village of Minto
22,699

Neguac
7,142

Nigadoo
6,064

Village of Paquetville
5,442

Village de Pointe-Verte
5,457

Village of Rivire-Verte
2,884

Rogersville
9,223

Town of St. Leonard
6,797

Village of Sainte-Anne-de-Madawaska
9,683

Sainte-Marie-Saint-Raphal
11,021

Saint-Lolin
9,678

Saint-Louis de Kent
3,461

Saint-Quentin
1,923

Village of Tracy
812






Section 6



Commencement provision.

 

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