Interpretation

1   (1) The Interpretation Bylaw applies to this bylaw.

(2) The classifications of land use set out in Column 1 of each Table have the same meaning as in the Prescribed Classes of Property Regulation, B.C. Reg. 438/81.

(3) Unless otherwise specified, tax rates set out in this bylaw are expressed per 1 000 dollars of taxable value.

Definitions

2   In this bylaw,

"Abbotsford East Downtown Business Improvement Area" has the same meaning as in the Abbotsford East Downtown Business Improvement Area Bylaw, 2007;

"Matsqui Prairie Dyking Area" means the area shown as "Zone A" in Schedule 1;

"Matsqui Prairie Dyking, Drainage, and Irrigation District" means the Matsqui Prairie Dyking Area and all zones shown in Schedule 2;

"Sumas Prairie Dyking and Drainage Area" means the areas shown in Schedule 3;

"Sumas Prairie Irrigation Area" means the areas shown in Schedule 4;

"Urban Storm Drainage Area" means the area shown in Schedule 5.

Municipal police taxes

3   To provide for all lawful general municipal police purposes of the City, the tax rates set out in Column 2 of Table 1 are imposed and levied for the year 2021 on the assessed value of land and improvements taxable for general purposes according to the land use classification set out in Column 1 of Table 1.

General and debt servicing taxes

4   To provide for all lawful general and debt servicing purposes of the City, the tax rates set out in Column 3 of Table 1 are imposed and levied for the year 2021 on the assessed value of land and improvements taxable for general purposes according to the land use classification set out in Column 1 of Table 1.

Regional library taxes

5   To provide for regional library purposes, the tax rates set out in Column 4 of Table 1 are imposed and levied for the year 2021 on the assessed value of land and improvements taxable for general purposes according to the land use classification set out in Column 1 of Table 1.

Fraser Valley Regional Hospital District taxes

6   To provide for the City's taxing obligations in relation to the Fraser Valley Regional Hospital District, the tax rates set out in Column 5 of Table 1 are imposed and levied for the year 2021 on the assessed value of land and improvements taxable for hospital purposes according to the land use classification set out in Column 1 of Table 1.

Fraser Valley Regional District taxes

7   To provide for the City's taxing obligations in relation to the Fraser Valley Regional District, the tax rates set out in Column 6 of Table 1 are imposed and levied for the year 2021 on the assessed value of land and improvements taxable for hospital purposes according to the land use classification set out in Column 1 of Table 1.

Abbotsford East Downtown Business Improvement Area

8   For the purposes of the Abbotsford Downtown Business Association, a local service tax of 0.2% is imposed and levied for the year 2021 on the net taxable assessed value, for general purposes, of all land and improvements on class 5 and class 6 properties within the Abbotsford East Downtown Business Improvement Area, other than land and improvements that are exempt under the Community Charter or another Act in relation to the tax.

Matsqui Prairie Dyking, Drainage and Irrigation District taxes

9   To provide for the purposes of dyking, drainage and irrigation within the Matsqui Prairie Dyking, Drainage and Irrigation District,

(a) a tax rate of 0.87982 is imposed and levied for the year 2021 on the assessed value of land and improvements for general purposes within the Matsqui Prairie Dyking, Drainage and Irrigation District,

(b) a parcel tax of $21.15 per acre is imposed and levied in respect of all land in the Matsqui Prairie Dyking Area,

(c) a parcel tax of $7.70 per acre is imposed and levied in respect of all land in Zone 2 as shown in Schedule 2,

(d) a parcel tax of $27.00 per acre is imposed and levied in respect of all land in Zone 3 as shown in Schedule 2, and

(e) a parcel tax of $29.00 per acre is imposed and levied in respect of all land in Zone 4 as shown in Schedule 2.

Dyking and drainage taxes

10   To provide for the purposes of dyking and drainage within the Sumas Prairie Dyking and Drainage Area,

(a) the tax rates as set out in Column 2 of Table 2 are imposed and levied on all parcels in the Sumas Prairie Dyking and Drainage Area according to the land use classification set out in Column 1 of Table 2,

(b) a parcel tax of $27.75 per acre is imposed and levied in respect of all land in Zone A as shown in Schedule 3, and

(c) a parcel tax of $17.47 per acre is imposed and levied in respect of all land in Zone B as shown in Schedule 3.

Irrigation taxes

11   To provide for the purposes of irrigation within the Sumas Prairie Irrigation Area,

(a) a parcel tax of $16.10 per acre is imposed and levied in respect of all land in Zone 1 as shown in Schedule 4,

(b) a parcel tax of $5.40 per acre is imposed and levied in respect of all land in Zone 2 as shown in Schedule 4, and

(c) a parcel tax of $18.12 per acre is imposed and levied in respect of all land in Zone 3 as shown in Schedule 4.

Service established

12   The administration, operation, inspection and repair of a storm drainage system for the impounding, conveying and discharging of surface and other waters within the Urban Storm Drainage Area is established as a service of the City.

Service fees

13   (1) For properties with improvements having an aggregate value exceeding $5 000, service fees set out in Column 2 of Table 3 are imposed and levied for the year 2021 on the assessed value of land taxable for general purposes according to the land use classification set out in Column 1 of Table 3.

(2) For properties with improvements having an aggregate value not exceeding $5 000, service fees of 0.059230 per 1 000 dollars of taxable value are imposed and levied for the year 2021 on the assessed value of land taxable for general purposes.