THE CORPORATION OF THE VILLAGE OF MONTROSE
BYLAW #574
A
BYLAW TO LEVY PROPERTY TAXES FOR THE YEAR 2001.
WHEREAS
section 359 of the Local Government 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
section 360 of the Local
Government Act (RS Chapter 323) authorize the Council of the Village
of Montrose to establish parcel tax rates for water and sewer service purposes,
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 "2001 Property Tax Rate Bylaw"
DEFINITIONS
2. (1) In
this Bylaw, for the purpose of 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 2001 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 2001 on all properties within the Village of Montrose shall be $107.00.
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 2001 on all properties within the Village of Montrose shall be $100.80.
6. (1) Subject
to the conditions established in this Bylaw, a Comprehensive Community
Education & Resource Centre parcel tax is hereby imposed on all taxable
parcels.
(2) The
annual parcel tax for the Comprehensive Community Education & Resource
Centre imposed on taxable parcels for the fiscal year 2001 on all properties
within the Village of Montrose shall be $26.15.
MINIMUM TAX
7. (1) The
minimum amount of taxation upon a parcel of real property shall be one hundred
dollar ($100).
ENACTMENT
8. (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 2001.
READ A FIRST TIME this
3rd day of April, 2001
READ A SECOND TIME this
1st day of May, 2001
READ A THIRD TIME this
1st day of May, 2001
RECONSIDERED AND FINALLY ADOPTED this
15th day May, 2001
_________________________ _________________________
Mayor Village
Clerk
Certified
a true copy of Bylaw #574, as adopted.
_________________________
Village Clerk, Andrι Carrel
THE CORPORATION OF THE VILLAGE OF MONTROSE
BYLAW #574
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
2.3162 n/a 5.5768 0.0003 4.0322 0.1105 0.2510 0.1267
Property
Class 02 - Utilities
A B C D E F G H
14.1867 15.0000 n/a 0.0005 14.1127 0.3869 0.8785 0.6134
Property
Class 06 - Business
A B C D E F G H
5.6747 9.9000 n/a 0.0002 9.8789 0.2708 0.6149 0.3549