Amendment of Section 293 of The Municipalities Act
Res #: 8-22A
Responses Received: No
Departments: Saskatchewan Ministry of Government Relations
WHEREAS Section 293 of the Municipalities Act outlines provisions for exemption from taxation in a rural municipality;
WHEREAS Subsection (4) states:
“A lessee is only eligible to receive the exemption provided for by clause (2)(e): (a) with respect to land leased from an owner who is not eligible to receive the exemption; and
(b) with respect to land leased from an owner who is entitled to the exemption, if the owner or lessee provides to the assessor, on or before March 31 in any year, a copy of the lease and a written notice signed by the owner stating that the owner has agreed that the lessee is to receive the exemption.”; and
WHEREAS subsection (4) does not provide the assessor authority to question the legitimacy of a lease agreement. Therefore, providing an avenue for the submission of fraudulent lease agreements and an unfair qualification for exemption from taxation.
BE IT RESOLVED SARM lobby the provincial government to amend section 293 of the Municipalities Act to provide lease agreement verification powers to the assessor to reduce the potential of the submission of fraudulent lease agreements and thereby reduce any false exemption of taxation claims within a rural municipality.