Title
Refund of Leased Land Minimum Taxes on Roll Number 275001 (SE 16-53-26-W4M)
Proposed Motion
That Council refund the minuimum taxes of $37.09 on Roll Number 275001.
Body
Administration Recommendation
Administration supports the refund of minimum taxes in the amount of $37.09 on Roll Number 275001.
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
It was identified that a minimum tax levy was implemented in 2011 where a quarter of land within a single farming unit had the minimum tax imposed on the land. This occurred since the Crown leases both portions of the quarter to the landowner due to them being separated by a road. When the minimum tax program was implemented, Parkand 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 Governement Act of Alberta allows Council to cancel, reduce, refund or defer taxes as deemed appropriate.
Financial Impact:
Cost: $37.09
Source of Funding: Allowance for Uncollectable Taxes