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Recovery of Taxes Related to Requisition

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Resolution Category: 
Provincial Scope 16
Subject: 
Year: 
2012
Status: 
Adopted with Amendments - Expired
Sponsor(s): 
Crowsnest Pass, Municipality of
Active Clauses: 

NOW THEREFORE BE IT RESOLVED THAT the Alberta Urban Municipalities Association (AUMA) recommend the Government of Alberta repeal Section 359 (2) and (3)  of the Municipal Government Act (MGA) and institute legislation in Section 359 enabling all municipalities to submit to the Government of Alberta for reimbursement of all uncollected current year taxes imposed to raise funds to pay requisitions on behalf of the Government of Alberta.  This payment to municipalities will replace any allowance for non-collection of taxes that municipalities must enact in order to collect requisitions that are the responsibility of the Government of Alberta.

Whereas Clauses: 

WHEREAS Part 10, Division 8 provides municipalities with the authority to collect tax arrears that relate to property taxes, local improvement taxes or special taxes as detailed under Section 382 of the Municipal Government Act (MGA);

WHEREAS education funding is the responsibility of the Government of Alberta;

WHEREAS Section 359, 359.1, 359.2 of the MGA delegates the responsibility to collect this education tax on behalf of the Government of Alberta;

WHEREAS there are municipalities that are experiencing property tax arrears inclusive of tax revenues required to raise sufficient funds to pay the requisitions as per Section 359, 359.1, 359.2  of the MGA; and

WHEREAS the opportunity to include an allowance for non-collection of tax revenues for the purpose of raising funds to pay requisitions that are the responsibility of the Government of Alberta only places an unjust burden of taxation on the property tax owners who keep their taxes current as well as placing an excessive strain on the cash flows of municipalities.

Government Response: 

Municipal Affairs - November 2, 2012

This issue will be addressed as part of the MGA review.

AUMA Notes: 

AUMA considers this response.

AUMA Comments: 
Considers government response