Title
Refund of all Crown Lease Properties on Roll Numbers 2195001, 2196001, 2198000, and 2197001.
Proposed Motion
That Council refund the minimum taxes on the lands leased from the Crown to the landowners as per Attachment 1.
Body
Administration Recommendation
Administration supports a refund of minimum taxes on the lands leased from the Crown to the landowner for 2013.
Purpose
Parkland County's intent is not to incur duplicate taxation on land that a landowner owns a portion of land and leases a portion of land from the Crown.
Summary
When the minimum tax levy was implemented for 2011, a unique situtation occurred where four quarters of land within a single farming unit had the minimum tax imposed on each quarter of land. This occurred since 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 miminimum tax 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: $150.57
Source of Funding: Allowance for Uncollectable Taxes