Tax Rates and Levy Regulation (2019)

Tax Rates and Levy Regulation (2019), M.R. 117/2019 The Northern Affairs Act , C.C.S.M. c. N100 Regulation 117/2019 Registered August 1, 2019 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 Schedule Application 1 This regulation applies to all land in northern Manitoba, including for certainty land within all communities, settlements and areas. Tax rates 2 The following tax rates are set and imposed in Northern Manitoba for the year 2019, 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 9.77 mills on the dollar on other property; (d) for the special levy for assessed property within Frontier School Division, a rate of 13.202 mills on the dollar. Fee in lieu of taxes 3(1) For the year 2019, the fees set out in the Schedule are set and imposed on (a) any lot of property within an area described in the Schedule, and any lot of property within any subsequent plan of survey or subdivision of a lot contained in such a plan of survey or subdivision; and (b) any business or utility described in the Schedule, 3(2) The fees in this section are in lieu of the taxes imposed under section 2. 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, 2019. Penalties 5 The tax may be paid at par at any time before September 30, 2019, 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. SCHEDULE (Section 3) FEE IN LIEU OF TAXES