BILL 44 An Act to Amend the Municipalities Act

BILL 44

 

An Act to Amend the Municipalities Act

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

1 Section 87 of the Municipalities Act, chapter M-22 of the Revised Statutes, 1973, is amended

 

(a) by repealing subsection (2.1) and substituting the following:

87(2.1) When computing the municipal tax base for the purposes of paragraph (2)(b), 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 in accordance with subsection (2.2).

(b) by adding after subsection (2.1) the following:

87(2.2) The assessed value of real property in a municipality owned by the Crown in right of Canada shall be determined by the Minister by making

 

(a) adjustments to the assessed value of the real property to reflect the previous year’s property value determined under the Municipal Grants Act (Canada), and

(b) such other adjustments as may be required 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 Municipal Grants Act (Canada).

 

2 The Act is amended by adding after section 87 the following:

87.1(1) Where an amount paid by the Province to a municipality in respect of a grant under the Municipal Grants Act (Canada) for a fiscal year is less than the amount actually received by the Province,

 

(a) the council of the municipality shall, on notice by the Minister, cause the difference to be credited to the current fund for the second next ensuing year, and

(b) the Minister shall for the second next ensuing year include the amount that represents such difference in the payment made under section 6 of the Municipal Assistance Act.

 

87.1(2) Where a payment made by the Province to a municipality in respect of a grant under the Municipal Grants Act (Canada) for a fiscal year exceeds the amount actually received by the Province,

 

(a) the council of the municipality shall, on notice by the Minister, cause the difference to be debited against the current fund for the second next ensuing year, and

(b) the Minister shall for the second next ensuing year deduct the amount that represents such difference from the payment made under section 6 of the Municipal Assistance Act.

 

3(1) Section 4.2 of the Municipal Assistance Act, chapter M-19 of the Revised Statutes, 1973, is repealed.

3(2) Section 4.5 of the Act is repealed.

3(3) Section 5 of the Act is amended

(a) by repealing paragraph (1)(b);

(b) by repealing subsection (3) and substituting the following:

5(3) When computing the local service district tax base for the purposes of paragraph (1)(c), the assessed value of real property in a local service district owned by the Crown in right of Canada shall be the amount determined by the Minister in accordance with subsection (4).

(c) by adding after subsection (3) the following:

5(4) The assessed value of real property in a local service district owned by the Crown in right of Canada shall be determined by the Minister by making

(a) adjustments to the assessed value of the real property to reflect the previous year’s property value determined under the Municipal Grants Act (Canada), and

 

(b) such other adjustments as may be required 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 Municipal Grants Act (Canada).

 

5(5) Where an amount credited by the Minister to a local service district in respect of a grant under the Municipal Grants Act (Canada) for a fiscal year is less than the amount actually received by the Province, the Minister shall for the second next ensuing year cause the difference to be credited to the estimate under paragraph 27.01(1)(a) of the Municipalities Act.

 

5(6) Where an amount credited by the Minister to a local service district in respect of a grant under the Municipal Grants Act (Canada) for a fiscal year exceeds the amount actually received by the Province, the Minister shall for the second next ensuing year cause the difference to be debited from the estimate under paragraph 27.01(1)(a) of the Municipalities Act.

 

 

3(4) Paragraph 6(b.1) of the Act is repealed.

 

EXPLANATORY NOTES

Section 1

(a) The existing provision is as follows:

87(2.1) When computing the municipal tax base for the purposes of paragraph (2)(b), the assessed value of real property in a municipality owned by the Crown in right of Canada shall not be included in the computation.

(b) The new subsection 87(1.2) provides that the assessed value of real property in a municipality owned by the Crown in right of Canada shall be determined by the Minister by making adjustments to the assessed value of the real property to reflect the previous year’s property value determined under the Municipal Grants Act (Canada), and such other adjustments as may be required be made in respect of real property reclassifications and alterations and other modifications to real property.

 

 

Section 2

The new section 87.1 provides for adjustments where an overpayment or underpayment has been made to the municipality in respect of grant payments under the Municipal Grants Act (Canada).

Section 3

Municipal Assistance Act

3(1) The existing provision is as follows:

4.2(1) On or before August 31 of the year prior to that in respect of which the grant is to be computed or as soon thereafter as practicable, the Minister shall compute for each municipality a grant equal to the amount collected during the previous year under the Municipal Grants Act (Canada) in lieu of the tax imposed under paragraph 5(2)(a) of the Real Property Tax Act.

 

4.2(2) Notwithstanding subsection (1), for the year 1994 the Minister shall compute for each municipality a grant based on an estimate of the amount to be collected for the year 1993 under the Municipal Grants Act (Canada) in lieu of the tax imposed under paragraph 5(2)(a) of the Real Property Tax Act.

 

4.2(3) On or before August 31 of the year prior to that in respect of which the grant is to be computed or as soon thereafter as practicable, the Minister shall inform each municipality of the amount computed under this section.

3(2) The existing provision is as follows:

4.5(1) On or before August 31 of the year prior to that in respect of which the grant is to be computed or as soon thereafter as practicable, the Minister shall compute for each local service district a grant equal to the amount collected during the previous year under the Municipal Grants Act (Canada) in lieu of the tax imposed under paragraph 5(2)(c) of the Real Property Tax Act.

4.5(2) Notwithstanding subsection (1), for the year 1994 the Minister shall compute for each local service district a grant based on an estimate of the amount to be collected for the year 1993 under the Municipal Grants Act (Canada) in lieu of the tax imposed under paragraph 5(2)(c) of the Real Property Tax Act.

3(3) The new subsection 5(3) provides that when computing the local service district tax base for the purposes of paragraph (1)(c), 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 in accordance with subsection (2.2).

 

The new subsection 5(4) provides that the assessed value of real property in a local service district owned by the Crown in right of Canada shall be determined by the Minister by making adjustments to the assessed value of the real property to reflect the previous year’s property value determined under the Municipal Grants Act (Canada), and such other adjustments as may be required 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 Municipal Grants Act (Canada).

 

 

The new subsection 5(5) provides that where an amount credited by the Minister to a local service district in respect of a grant under the Municipal Grants Act (Canada) for a fiscal year is less than the amount actually received by the Province, the Minister shall cause the difference to be credited to the estimate under paragraph 27.01(1)(a) of the Municipalities Act.

 

 

The new subsection 5(6) provides that where an amount credited by the Minister to a local service district in respect of a grant under the Municipal Grants Act (Canada) for a fiscal year exceeds the amount actually received by the Province, the Minister shall cause the difference to be debited from the estimate under paragraph 27.01(1)(a) of the Municipalities Act.

 

 

3(4) The existing provision is as follows:

6 On or before the first day of each month in each year, the Minister shall pay to each municipality …

(b.1) a portion of the grant computed under section 4.2.