To satisfy the requirements of section 4 of the Tax Enforcement Act, the 2017 Tax Enforcement List was present to Council at their August 16, 2017 Regular Meeting of Council and published in the Yorkton this Week and the Market Place and is hereby provided to the public. This list reflects a resolution of council in accordance to section 3(3) of the Tax Enforcement Act.
The following is copy of the Tax Enforcement Act legislation in regards to this report. To read the full contents of this Act, go to http://www.qp.gov.sk.ca/documents/English/Statutes/Statutes/T2.pdf
LIST OF LANDS
Preparation and authentication of list
3(1) When the whole or a portion of the taxes on any land has been due and unpaid after the thirty-first day of December of the year in which the rate was struck, the land shall be liable to be dealt with under this Act; and, subject to subsections (2), (3) and (5), the treasurer shall, on or before the fifteenth day of November in each year, submit to the head of the council a list in duplicate of all such lands within the municipality, with the amount of the arrears outstanding at the date of submission against each parcel set opposite to the parcel.
(2) The list need not include any parcel with respect to which an interest based on a tax lien has been registered pursuant to section 10 unless the interest has been discharged.
(3) The council of a municipality may, by resolution, direct the treasurer not to include in the list land in respect of which the amount of taxes in arrears does not exceed one half of the immediately preceding year’s tax levy with respect to that land.
(4) Repealed. 1988-89, c.57, s.4.
(5) Where a resolution has been passed under subsection (3), the treasurer shall thereupon prepare the list in accordance with the resolution.
(6) Subject to subsection (7) the list shall not include any land the title to which is vested in the Crown or any other land exempt from taxation.
(7) Notwithstanding anything in this or any other Act, land, title to which is in the name of the municipality, may be placed on the list and section 10 shall thereafter apply to that land.
(7.1) Subject to subsection (7.2), land may be placed on the list and dealt with pursuant to this Act whether or not any buildings, parts of buildings, structures or fixtures located on the land belong to the person having title to the land, where taxes are in arrears with respect to either the land or the buildings, parts of buildings, structures or fixtures.
(7.2) in the case of a municipality other than a rural municipality, subsection (7.1) does not apply if the tax arrears are with respect to a house trailer that is not owned by the owner of the land.
(8) Repealed. 1988-89, c.57, s.4.
(9) one of the lists shall be deposited with the clerk and the other with the treasurer. R.S.S. 1978, c.T-2, s.3; 1988-89, c.57, s.4; 1996, c.63, s.4; 2000, c.L-5.1, s.516; 2007, c.32, s.26.
Completion and publication of list 4(1)
The treasurer shall prepare a copy of the list adding to the amount of the arrears charged against each parcel a certain sum for the cost of advertising, which copy shall contain a statement showing what sum has been added; and he shall cause the copy to be published in one issue of a newspaper published in the municipality or, if there is no newspaper published in the municipality, then in a newspaper published in the province and selected by the council.
(2) Such publication shall be made not less than sixty days preceding the date on which an interest, based on the tax lien mentioned in section 10, is submitted to the registrar for registration.
(3) The sum added, for the cost of advertising, to the amount of the arrears charged against a parcel shall not exceed an amount that is equal to a proportionate share of the estimated cost of the publication of the list as required pursuant to subsection (1).
(4) The cost of advertising shall be added to and form part of the arrears of taxes. R.S.S. 1978, c.T-2, s.4; 1984-85-86, c.43, s.3; 1988-89, c.57, s.5; 1996, c.63, s.5; 2000, c.L-5.1, s.517.
Notice of intention to register tax lien
5 The advertisement shall contain a notification that unless arrears of taxes and costs are sooner paid, the treasurer will at the expiration of a period of sixty days from the date of the advertisement, proceed to register an interest based on a tax lien in the Land Titles Registry in accordance with section 10. R.S.S. 1978, c.T-2, s.5; 2000, c.L-5.1, s.518.
Posting and inspection of list
6 one copy of the list required to be published pursuant to section 4 shall be posted in the treasurer’s office and shall be accessible to the public at all times during business hours for a period of sixty days. R.S.S. 1978, c.T-2, s.6.7 Repealed. 1988-89, c.57, s.6.
Penalty for non-compliance
8 A person who fails to comply with any of the provisions of sections 3, 4 and 5 is guilty of an offence and liable on summary conviction to a fine of not less than $100 nor more than $200. R.S.S. 1978, c.T-2, s.8.
Effect of omission from list
9 omission to include in the list any land liable to be dealt with under this Act shall not be held to prevent its inclusion on any future occasion with respect to all arrears of taxes that may be due thereon. R.S.S. 1978, c.T-2, s.9.