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File #: POL 15-016    Version: 1 Name: Tax Recovery Property Policy AD 047
Type: Policy Status: Carried
File created: 7/29/2015 In control: Legislative Matters
On agenda: 8/25/2015 Final action: 8/25/2015
Title: Tax Recovery Property Policy AD 047 Proposed Motion(s) That Council rescind Tax Recovery Property Policy AD 047.
Attachments: 1. AD 047 Tax Recovery Property

Title

Tax Recovery Property Policy AD 047

 

Proposed Motion(s)

That Council rescind Tax Recovery Property Policy AD 047.

 

Body

Administration Recommendation(s)

Administration supports the recommendation.

 

Purpose

The policy can be rescinded because all provisions for tax recovery are in the Municipal Government Act.

 

Summary

Legislative and Administrative Services has reviewed Policy AD 047 which was last approved by Council in June 2002.  The policy should be rescinded for the following reasons:

 

1.                     All provisions for tax recovery are in the Municipal Government Act.

2.                     There are procedures in the old policy that do not correspond with our current practices.

3.                     Parkland County's Financial Services has entered into an ongoing agreement with a tax collection agency (i.e., TAXervice) for administrative services regarding tax collections, including sending notices to property owners who are in arrears, providing for tax notifications on titles, advertising properties to be auctioned, contacting property owners, and taking title (in Parkland County's name) to properties that are not sold at auction for the purpose of marketing.

4.                     Legislative and Administrative Services is responsible for marketing properties that do not sell at auction for the purpose of tax recovery.

 

Strategic Plan/Policy/Legal/Staff Implications

Part 10 - Taxation of the Municipal Government Act includes the legislated provisions for the recovery of taxes (Division 8 for Recovery of Taxes Related to Land, and Division 8.1 for Recovery of Taxes Related to Designated Manufactured Homes).

 

Financial Impact:

Cost:   N/A

Source of Funding:  N/A