PART VIII MUNICIPAL TAXATION
317.
317 (1) A local municipality, before the adoption of the estimates for the year under section 290, may pass a by-law levying amounts on the assessment of property in the local municipality rateable for local municipality purposes.  2001, c. 25, s. 317 (1). By-law (2) A by-law under subsection (1) shall be passed in the year that the amounts are to be levied or may be passed in November or December of the previous year if it provides that it does not come into force until a specified day in the following year.  2001, c. 25, s. 317 (2); 2006, c. 32, Sched. A, s. 132. Rules (3) The amounts to be levied are subject to the following rules: 1.  The amount levied on a property shall not exceed the prescribed percentage, or 50 per cent if no percentage is prescribed, of the total amount of taxes for municipal and school purposes levied on the property for the previous year. 2.  The percentage under paragraph 1 may be different for different property classes but shall be the same for all properties in a property class. 3.  For the purposes of calculating the total amount of taxes for the previous year under paragraph 1, if any taxes for municipal and school purposes were levied on a property for only part of the previous year because assessment was added to the tax roll during the year, an amount shall be added equal to the additional taxes that would have been levied on the property if the taxes for municipal and school purposes had been levied for the entire year.  2001, c. 25, s. 317 (3). By-law passed before assessment roll returned (4) If a by-law is passed under subsection (1) before the assessment roll for taxation in the current year is returned, the amounts under subsection (1) shall be levied on the assessment according to, (a)  the tax roll for taxation in the previous year as most recently revised before the by-law is passed; or (b)  a preliminary assessment roll provided by the assessment corporation for that purpose.  2001, c. 25, s. 317 (4). Added assessment (5) A by-law under subsection (1) may provide for the levying of amounts on assessment added, after the by-law is passed, to the tax roll for the current year that was not on the assessment roll upon which the amounts are levied.  2001, c. 25, s. 317 (5). Deduction (6) An amount levied under subsection (1) on a property in a year shall be deducted from other amounts levied on the property for the year that are payable to the local municipality.  2001, c. 25, s. 317 (6). Refund (7) If the amount levied under subsection (1) on a property exceeds the other amounts levied on the property that are payable to the local municipality, the treasurer of the local municipality shall refund that excess amount not later than 21 days after giving a notice of demand of taxes payable for the year.  2001, c. 25, s. 317 (7). Application after municipal restructuring (8) If, as a result of a municipal restructuring, parts of a local municipality as it exists on January 1 of a year were, at any time in the preceding year, in different local municipalities or were, at any time in the preceding year, territory without municipal organization, this section applies for the purposes of the current year with respect to each such area as though it were a separate municipality.  2001, c. 25, s. 317 (8). Adjustments to interim levy (9) If the council of a municipality is of the opinion that the taxes levied under subsection (1) on a property are too high or too low in relation to its estimate of the total taxes that will be levied on the property, the council may adjust the taxes on the property under subsection (1) to the extent it considers appropriate.  2001, c. 25, s. 317 (9). Regulations to vary interim powers (10) The Minister may make regulations with respect to a taxation year for which there is a general reassessment prescribing a percentage for the purpose of paragraph 1 of subsection (3).  2001, c. 25, s. 317 (10). Retroactive (11) A regulation under this section may be retroactive to a date not earlier than December 1 of the year before the year in which the regulation is made.  2001, c. 25, s. 317 (11). Section Amendments with date in force (d/m/y) 2006, c. 32, Sched. A, s. 132 - 01/01/2007