POP: Confirmation of Assessment Roll

POP: Yes
Res #: POP 1-02M
Number: 1
Year: 2002
Midterm: Yes
Expired: Yes
Responses Received: No
Departments: Saskatchewan Assessment Management Agency

Point of Privilege Resolution No. 1-02M

WHEREAS, Section 327 of The Rural Municipalities Act, 1989 states that SAMA may confirm a Municipality's assessment roll; and

WHEREAS, Section 329 of The Rural Municipalities Act, 1989 states that the provisions of The Tax Enforcement Act and The Rural Municipalities Act, 1989 can not be used to enforce collection of taxes where assessments have not been confirmed; and

WHEREAS, it is SAMA's position that is can not confirm an assessment roll if it believes there are errors in it at all; and

WHEREAS, a small error could make your entire tax roll uncollectible;

THEREFORE BE IT RESOLVED, that we work with the Province to amend The Rural Municipalities Act, 1989 in such a manner so as to permit SAMA to confirm all or part of an assessment roll.

Response From GRAA:

The confirmation of a municipality's assessment roll by SAMA is intended to provide a check within the assessment system to ensure the values applied to the roll are fair, equitable and represent the formulas, rules and principles for property assessment established by legislation and the Saskatchewan Assessment Manual.

Maintaining fairness and equity within the Saskatchewan property assessment system is paramount to ensuring taxpayers within municipalities and across Saskatchewan are treated equally.