THE CORPORATION OF THE VILLAGE OF MONTROSE
BYLAW #543
A
BYLAW TO LEVY PROPERTY TAXES FOR THE YEAR 1999.
WHEREAS
section 331 of the Municipal Act (RS Chapter 323)
directs the Council of the Village of Montrose to establish ad valorem tax
rates for municipal and non-municipal purposes, and
WHEREAS
sections 431 and 602 of the Municipal
Act (RS Chapter 323) authorize the Council of the Village of
Montrose to establish parcel tax rates for water service purposes, and
WHEREAS
sections 431 and 575 of the Municipal Act (RS Chapter 323)
authorize the Council of the Village of Montrose to establish parcel tax rates
for sewer service purposes, and
NOW THEREFORE
the Council of the Village of Montrose, in open meeting assembled,
ENACTS AS FOLLOWS:
SHORT TITLE
1. (1) This Bylaw may be cited as the "1999 Property Tax Rate Bylaw"
DEFINITIONS
2. (1) In
this Bylaw, for the purpose of the water and sewer parcel taxes and unless the
context otherwise requires, Taxable Parcel shall mean a lot,
block or other area in which land is held or into which land is subdivided and
on which a building is situated or on which, pursuant to the Zoning Bylaw of
the Village of Montrose, a building may be constructed.
AD VALOREM TAX
RATES
3. (1) The
ad valorem tax rates imposed and levied for the fiscal year 1999 on all
properties within the Village of Montrose for all lawful general municipal and
for unspecified debt purposes, on the value of land and improvements taxable
for general municipal purposes, shall be the rates appearing in column A of
the Tax Rate Schedule attached to and forming part of this Bylaw.
(2) for
Ministry of Finance purposes, on the value of land and improvements taxable for
education purposes, rates as per Section 18(4) of the Education (Interim) Finance Act,
appearing in column B of the Tax Rate Schedule attached to and forming part
of this Bylaw.
(3) for
Ministry of Finance purposes, on the value of land and improvements taxable for
education purposes, rates as per Section 14 of the Education (Interim) Finance Act,
appearing in column C of the Tax Rate Schedule attached to and forming part
of this Bylaw.
(4) for
Municipal Finance Authority of British Columbia purposes, on the value of land
and improvements taxable for hospital purposes, rates as per Section 15 of the
Municipal Finance Authority Act, appearing in column D of the Tax
Rate Schedule attached to and forming part of this Bylaw.
(5) for
Regional District of Kootenay Boundary purposes, on the value of land and
improvements taxable for hospital purposes, rates appearing in column E of
the Tax Rate Schedule attached to and forming part of this Bylaw.
(6) for
Kootenay Boundary Regional Hospital District purposes, on the value of land and
improvements taxable for hospital purposes, rates appearing in column F of
the Tax Rate Schedule attached to and forming part of this Bylaw.
(7) for
West Kootenay Boundary Regional Hospital District purposes, on the value of
land and improvements taxable for hospital purposes, rates appearing in column
G of the Tax Rate Schedule attached to and forming part of this Bylaw.
(8) for
British Columbia Assessment Authority purposes on the value of land and
improvements taxable for hospital purposes, rates as per Section 16 of the Assessment
Authority Act, appearing in column H of the Tax Rate Schedule
attached to and forming part of this Bylaw.
WATER PARCEL
TAX RATES
4. (1) Subject
to the conditions established in this Bylaw, water parcel taxes are hereby
imposed on taxable parcels which are capable of receiving water services from a
main line of the Village system located not more than 20 meters from the
parcel.
(2) The
annual parcel tax for water services imposed on taxable parcels for the fiscal
year 1999 on all properties within the Village of Montrose shall be $62.00.
SEWER PARCEL
TAX RATES
5. (1) Subject
to the conditions established in this Bylaw, sewer parcel taxes are hereby
imposed on taxable parcels which are capable of receiving sewer services from a
main line of the Village system located not more than 20 meters from the
parcel.
(2) The
annual parcel tax for sewer services imposed on taxable parcels for the fiscal
year 1999 on all properties within the Village of Montrose shall be $112.00
MINIMUM TAX
6. (1) The
minimum amount of taxation upon a parcel of real property shall be one hundred
dollar ($100).
ENACTMENT
7. (1) If
any section, subsection, sentence, clause or phrase of this Bylaw is for any
reason held to be invalid by the decision of any court of competent
jurisdiction, the invalid portion shall be severed and the part that is invalid
shall not affect the validity of the remainder.
(2) This Bylaw
shall come into full force and effect on the 1st day of January 1999.
READ A FIRST TIME this
23rd day of March, 1999
READ A SECOND TIME this 6th day of April, 1999
READ A THIRD TIME this 27th day of April, 1999
RECONSIDERED AND FINALLY ADOPTED this
4th day of May, 1999
_________________________ _________________________
Mayor Village
Clerk
Certified
a true copy of Bylaw #543, as adopted.
_________________________
Village Clerk, Andrι Carrel
THE CORPORATION OF THE
VILLAGE OF MONTROSE
BYLAW #543
TAX RATE SCHEDULE
Tax rates are expressed in dollars per $1,000 of taxable assessment.
A General Municipal & Unspecified Debt Tax Rate
B Non-Residential School Tax Rate
C Residential School Tax Rate
D Municipal Finance Authority Tax Rate
E Regional District Kootenay Boundary Tax Rate
F Kootenay Boundary Regional Hospital District Tax Rate
G West Kootenay Boundary Regional Hospital District Tax Rate
H British Columbia Assessment Authority Tax Rate
Property
Class 01 - Residential
A B C D E F G H
2.3058 n/a 5.4961 0.0003 3.9449 0.2456 0.1926 0.1247
Property
Class 02 - Utilities
A B C D E F G H
8.1124 15.0000 n/a 0.0006 13.8072 0.8596 0.6741 0.5936
Property
Class 06 - Business
A B C D E F G H
6.5724 9.9000 n/a 0.0002 9.6651 0.6017 0.4719 0.3604