Title
Cancellation of Leased Land Minimum Taxes on Roll Number 275001 (SE 16-53-26-W4M)
Proposed Motion
That Council cancel the minimum taxes of $36.19 on Roll Number 275001.
Body
Administration Recommendation
Administration supports the proposed motion.
Purpose
Parkland County's intent is not to incur duplicate taxation on a quarter section of leased land that is farmed as one unit.
Summary
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 program was implemented, Parkland County did not intend to apply more than one minimum tax on a single quarter section of land that is 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: $36.19
Source of Funding: Reduction to Minimum Tax Levy