DIDSBURY - Town council has approved a bylaw regarding the assessment and taxation of manufactured home communities.
The move came by way of second and third reading of Bylaw 2021-11 during a recent council meeting.
The bylaw enables the town to add overdue utility accounts to the taxation roll. Section 553 of the provincial Municipal Government Act allows unpaid charges for municipal utility service to be added to the tax roll of a parcel of land.
Section 304 of the same act allows the assessed person of a designated manufactured home on a site in a manufactured home community and any other improvements located on the site and owned or occupied by the person occupying the designated manufactured home to be the manufactured home community, if the municipality passes a bylaw to the effect, council heard.
