Tax Rates and Levy Regulation (2016)

Tax Rates and Levy Regulation (2016), M.R. 87/2016 The Northern Affairs Act , C.C.S.M. c. N100 Regulation 87/2016 Registered June 8, 2016 bilingual version (HTML) Table of Contents Section 1 Application 2 Tax rates 3 Fee in lieu of taxes 4 Deemed date of imposition 5 Penalties 6 Fee for tax certificate 7 Repeal Schedule A Fees B Plans of Survey and Subdivision Application 1 This regulation applies to all land in northern Manitoba, including for certainty land within all communities, settlements and area. Tax rates 2 The following tax rates are set and imposed in Northern Manitoba for the year 2016, based on the latest revised assessment rolls: (a) a general rate of 5.7 mills on the dollar on assessed property; (b) a business tax rate of 3.75% on assessed business property; (c) for the education support levy, a general rate of 10.50 mills on the dollar on other property; (d) for the special levy for assessed property within Frontier School Division, a rate of 13.50 mills on the dollar. Fee in lieu of taxes 3(1) In lieu of the taxes imposed under section 2, the fees set out in Schedule A are set and imposed for 2016 on each lot that, on the day this regulation comes into force, (a) is located within an area described in a plan of survey referred to in Schedule B, or within any subsequent plan of survey or subdivision of a lot contained in a plan of survey or subdivision in Schedule B; and (b) has located on it (i) a residence occupied or capable of being occupied on a seasonal or occasional basis, (ii) a chief place of residence, (iii) a building or other structure owned by a utility, or (iv) premises occupied by a business referred to in Schedule A. 3(2) For the purpose of subclause (1)⁠(b)⁠(ii), during a year, a building is the owner or occupier's chief place of residence if it is the residence where he or she, in the settled routine of his or her life, regularly, normally or customarily resides. Deemed date of imposition 4 A tax or fee set and imposed under this regulation shall be deemed to be imposed as of January 1, 2016. Penalties 5 The tax may be paid at par at any time before September 30, 2016, but after that date a penalty shall be added on the first day of each month to any amount of the tax or penalty that is unpaid at a rate of 0.6% per month of the unpaid amount until the tax and penalty is fully paid or the land liable for it is sold at tax sale. Fee for tax certificate 6 The fee for a tax certificate is $20. Repeal 7 The Tax Rates and Levy Regulation (2013) , Manitoba Regulation 119/2013, is repealed. SCHEDULE A (Section 3) FEES Fees for Residences (Other than a Chief Place of Residence) Fees subject to Bakers Narrows Lagoon Upgrade fee 1(1) The following are the fees for residences, other than for a chief place of residence: Athapapuskow Lake accessible by road 1(2) Each of the fees listed in subsection (1) is subject to an additional fee of $100 for the Bakers Narrows Lagoon Upgrade. M.R. 92/2016 Fees not subject to Bakers Narrows Lagoon Upgrade fee 2(1) The following are the fees for residences, other than for a chief place of residence: Blueberry Point 2(2) Fees subject to the Hydro System Distribution Agreement at Whitefish Lake Fees for Businesses and Utilities Fees for businesses and utilities 3(1) The following are the fees for businesses and utilities: Aberdeen Lodge, located within Cranberry Lake, as that area is set out in Schedule B Additional fee for Bakers Narrows Lagoon Upgrade 3(2) The fees listed in subsection (1) are subject to the following additional fee for the Bakers Narrows Lagoon Upgrade: Bakers Narrows Lodge Fee for Chief Place of Residence Fee for chief place of residence 4 Education levy for chief place of residence SCHEDULE B (Section 3) PLANS OF SURVEY AND SUBDIVISION In this Schedule, "Director of Surveys" means the person appointed as Director of Surveys under Part II of The Surveys Act . Athapapuskow Lake Plans of survey or subdivision (a) registered in the Portage la Prairie Land Titles Office (Neepawa Division) as numbers 7023, 7024, 7400 and 7631; (b) registered in the Portage la Prairie Land Titles Office as numbers 20823, 21142, 21596, 22042, 24361, 43723, 43829 and 44883; and (c) filed with the Director of Surveys as number 15741; and being part of the unsurveyed Townships 64, 65 and 66 of Ranges 26 and 28 West of the Principal Meridian in Manitoba. Big Island Lake Plans of survey or subdivision (a) registered in the Portage la Prairie Land Titles Office (Neepawa Division) as numbers 7312 and 7693; (b) registered in the Portage la Prairie Land Titles Office as numbers 2483, 24436 and 25605; and (c) filed with the Director of Surveys as number 3929; and being part of the unsurveyed Township 66 Range 29 West of the Principal Meridian in Manitoba. Blueberry Point A plan of survey registered in the Winnipeg Land Titles Office as number 47280. Crossing Bay (a) plan of survey registered in the Portage la Prairie Land Titles Office as numbers 6872, 6831 and 7544; and (b) the unsurveyed portion of Section 35 Township 49 Range 14 West and Section 2 Township 50 Range 14 West and Section 10 Township 50 Range 14 West of the Principal Meridian in Manitoba. Driftwood Beach A plan of survey registered in the Winnipeg Land Titles Office as number 47266. Eden Lake A plan of survey registered in the Portage la Prairie Land Titles Office (Neepawa Division) as number 6325 and being part of the unsurveyed Township 89 Range 18 West of the Principal Meridian in Manitoba. Goose Creek Plans of survey or subdivision (a) registered in the Portage la Prairie Land Titles Office (Neepawa Division) as number 6424; (b) registered with the Portage la Prairie Land Titles Office as number 23833; and (c) filed with the Director of Surveys as number 17541; and being part of the unsurveyed Township 111 Range 20 East of the Principal Meridian in Manitoba. Hughes Lake A plan of survey registered in the Portage la Prairie Land Titles Office (Neepawa Division) as number 6366 and being part of the unsurveyed Section 15 Township 90 Range 20 West of the Principal Meridian in Manitoba. Lake St. Andrew Plans of survey or subdivision registered in the Portage la Prairie Land Titles Office (Neepawa Division) as number 16670 and being part of the unsurveyed Sections 3, 4 and 10 Township 32 Range 1 East of the Principal Meridian in Manitoba. Lake St. George Plans of survey or subdivision registered in the Portage la Prairie Land Titles Office (Neepawa Division) as number 12651 and 15693 and being part of the unsurveyed Sections 4 and 9 Township 32 Range 1 East of the Principal Meridian in Manitoba. Leaside Beach A plan of survey registered in the Portage la Prairie Land Titles Office (Neepawa Division) as number 16397 and being part of the unsurveyed Township 31 Range 5 East of the Principal Meridian in Manitoba. Little Deer A plan of survey or subdivision registered in the Winnipeg Land Titles Office as number 44529 and being part of Sections 9, 10, 14, 15 and 23 Township 29 Range 5 East of the Principal Meridian in Manitoba. Mill Creek Beach A plan of survey registered in the Winnipeg Land Titles Office as number 47269. Payuk Lake A plan of survey registered in the Portage la Prairie Land Titles Office as number 24414 and being part of the unsurveyed Township 65 Range 27 West of the Principal Meridian in Manitoba. Pebblestone Beach A plan of survey registered in the Winnipeg Land Titles Office as number 45973. Red Deer River A plan of survey registered in the Portage la Prairie Land Title Office as number 44459 and being part of the NW ¼ of Section 16 and the East half of Section 17 of the unsurveyed Township 45 Range 15 West of the Principal Meridian in Manitoba. Rocky Lake East Plans of survey or subdivision registered in the Portage la Prairie Land Titles Office (Neepawa Division) as numbers 6162 and 6279 and being part of the unsurveyed Sections 20, 21 and 27 and 28 Township 59 Range 27 West of the Principal Meridian in Manitoba. Rocky Lake North A plan of survey registered in the Portage la Prairie Land Titles Office (Neepawa Division) as number 7030 and being part of the unsurveyed Sections 10 and 15 Township 60 Range 27 West of the Principal Meridian in Manitoba. Schist Lake Plans of survey or subdivision (a) registered in the Portage la Prairie Land Titles Office (Neepawa Division) as numbers 7277 and 7560; and (b) registered in the Portage la Prairie Land Titles Office as number 26093; and being part of the unsurveyed Township 65 Range 29 West of the Principal Meridian in Manitoba. Setting Lake Plans of survey registered in the Portage la Prairie Land Titles Office (Neepawa Division) as numbers 6354, 6587, 6926, 6955, 6956, 6608, 7112 and 7125 and being part of the unsurveyed Townships 70 and 71 Range 7 West of the Principal Meridian in Manitoba. Twin Lakes Plan of subdivision of part of NE28, SE33 and SW 34-65-27 WPM registered in the Portage la Prairie Land Titles Office as plan number 45111 and unsurveyed Government Road Allowance. Wallace Lake A plan of survey registered in the Winnipeg Land Titles Office as number 32785 and being part of the unsurveyed Section 31 Township 23 Range 16 East of the Principal Meridian in Manitoba. Wanipigow Lake East A plan of survey registered in the Winnipeg Land Titles Office as number 13067 and being part of the unsurveyed Township 24 Range 12 East of the Principal Meridian in Manitoba. Wanipigow Lake West A plan of survey registered in the Winnipeg Land Titles Office as number 21550 and being part of the unsurveyed Township 24 Range 11 East of the Principal Meridian in Manitoba. White Lake Being part of unsurveyed Townships 65 and 66 of Ranges 28 and 29 West of the Principal Meridian in Manitoba. Whitefish Lake A plan of survey registered in the Dauphin Land Titles Office as number 43747 and being part of Sections 4 and 5 in Township 39 Range 29 West of the Principal Median in Manitoba.