Title
Municipal 2024 Tax Cancellation on Leased Land Minimum Taxes
Proposed Motion
1. That Council cancel the 2024 minimum taxes on the lands leased from the Crown to the landowners on Roll Numbers 2195001, 2196001, 2198001, and 2197001 in the amount of $161.10.
2. That Council cancel the 2023 minimum taxes on Roll Number 275001 in the amount of $33.46.
Body
Administration Recommendation
Administration supports the proposed motions.
Purpose
1. Parkland County's intent is not to incur duplicate taxation on land that a landowner owns a portion of land and leases a portion from the Crown.
2. Parkland County's intent is not to incur duplicate taxation on a quarter section of leased land that is farmed as one unit.
Summary
1. When the minimum tax levy was implemented in 2011, a unique situation occurred where four quarters of land within a single farming unit had the minimum tax imposed on each quarter of land. This occurred as the landowner owns a portion, and leases a portion from the Crown, on each quarter. When the minimum tax program was implemented, it was not the intent of Parkland County to apply more than one minimum tax levy on a single quarter section of land when they farmed as one unit.
2. When the minimum tax levy was implemented in 2011 it was identified that this roll was being levied with the minimum tax. This occurred because the Crown leases both portions of the quarter to the landowner separately due to them being separated by a road. When the minimum tax levy program was implemented, it was not the intent of Parkland County to apply more than one minimum tax levy on a single quarter section of land when they are farmed as one unit.
Strategic Plan/Policy/Legal/Staff Implications
Section 347 of the Municipal Government Act of Alberta allows Council to cancel, reduce, refund or defer taxes as deemed appropriate.
Financial Impact:
Cost: $194.56
Source of Funding: Reduction to Minimum Tax Levy