Tax Enforcement

Res #: 9-05M
Number: 9
Year: 2005
Midterm: Yes
Expired: Yes
Responses Received: No
Departments: Saskatchewan Government Relations

Resolution No. 9-05M

WHEREAS, the purpose of tax enforcement legislation is to create a balance between the need for enforcement of payment of taxes and the legitimate interest of landowners to be able to work through difficult financial periods preserving equity and the lands whenever possible; and

WHEREAS, the processes set forth for tax enforcement under the existing tax enforcement legislation are very procedural and do not really accomplish these purposes in any logical or efficient manner, thus adding additional costs to landowners at a time when they are already under financial pressure;

THEREFORE BE IT RESOLVED, that the Province of Saskatchewan review tax enforcement legislation and procedures with a view to accomplishing the proper purposes in a logical, simple and efficient manner.

Response from the Honourable Len Taylor, Minister of Government Relations:

The Tax Enforcement Act (TEA) provides municipalities with the authority to enforce the collection of tax arrears through the acquisition and sale of the property on which taxes are owed. There are strict procedural guidelines that municipalities must follow when performing tax enforcement procedures under the TEA. The strict procedural guidelines have been instituted to provide an effective tool for municipalities to enforce the collection of tax arrears, while ensuring that the individual rights of the property owner are protected.

The TEA represents a balance of interests between property owner and municipality in this respect. While it is unclear what specific changes are sought by the RM of Fertile Belt No. 183, Government Relations has no plans for a formal review of this Act at this time. The department is open to discussing any issues pertaining to the application, use and procedures under the TEA with the Saskatchewan Association of Rural Municipalities and with municipalities.