Adding Cost to Tax Roll

Res #: 4-08M
Number: 4
Year: 2008
Midterm: Yes
Expired: Yes
Responses Received: No
Departments: Saskatchewan Ministry of Municipal Affairs

Be it Resolved that The Municipalities Act be amended to permit a municipality to add the cost incurred to remedy the contravention of any bylaw relating to municipal roads to the tax roll.

Background provided by the RM of Caron No. 162:

Under section 369 of The Municipalities Act, a municipality may add amounts to the tax roll of a parcel of land in cases where those costs incurred relate to that parcel of land.  This eliminates road allowances.  At present, only costs incurred by a municipality in eliminating an emergency on a road allowance may be added to taxes against any land owned by a person contravening a bylaw.  Costs incurred in non-emergency cases must be recovered by civil action in court.     

Response from Honourable Bill Hutchinson, Minister of Municipal Affairs:

·         The Municipalities Act enables a municipality to recover unpaid expenses or costs relating to contravention of a bylaw or enactment on a specific parcel of land.  It also allows a municipality to recover costs from a person in certain instances (e.g. resolving an emergency on a road allowance), by adding those costs to the tax roll of a parcel of land.  

·         The proposed amendment may not be suitable for resolving the contravention of other bylaws on municipal roads.  For example, an assessed property owner in a rural municipality, (who is not responsible for contravening such bylaws), could have to pay these costs.  Civil action, as allowed in legislation, may, therefore, be the most appropriate action to deal with other cases.