WHEREAS the rural and urban municipalities in the Province of Saskatchewan create  their budgets for the revenue and expenses yearly and levy of taxation is based on the  assessment basis; and

WHEREAS the Saskatchewan Assessment Management Agency (SAMA) attempts to  bring forward their updated assessment information to the municipal governments on  or before February of each year; and

WHEREAS most municipalities have their assessment rolls open by April 1^st or earlier of  each year; and

WHEREAS the assessment appeal process is 30 days (60 days in a revaluation year) which pushes the date of closing the assessment roll towards the end of May; and

WHEREAS some organizations will not meet with SAMA or the Board of Revision for many  months and thereby putting the municipalities behind in their taxation process (in which  taxes are to be levied on or before September 1 ^st of the year);

BE IT RESOLVED that the provincial legislation that governs the appeal process for  owners who question the assessed value of their property be updated to require  appellants to meet with the Board of Revision and/or Saskatchewan  Assessment  Management Agency representative on or before 30 days after the close of the  assessment appeal date.

View response from the Minister of Government Relations