The Northern Municipality Assessment and Taxation Regulations

Transcription

1 1 The Northern Municipality Assessment and Taxation Regulations being Chapter N-5.1 Reg 12 (sections 1 and 2 effective October 9, 1996; sections 3 to 23 effective November 1, 1996) as amended by Saskatchewan Regulations 12/97, 41/97, 44/1999, 16/2000, 14/2001, 120/2004, 89/2006 and 110/2007. NOTE: This consolidation is not official. Amendments have been incorporated for convenience of reference and the original statutes and regulations should be consulted for all purposes of interpretation and application of the law. In order to preserve the integrity of the original statutes and regulations, errors that may have appeared are reproduced in this consolidation.

2 2 Table of Contents 1 Title 2 Interpretation PRELIMINARY PROPERTY CLASSES AND PERCENTAGE OF VALUES 3 Classes of property 4 Percentages of value 5 Tax phase-in, minimum tax and base tax 6 Mill rate factors 7 Assessor may determine 8 Date of classification VACANCY ADJUSTMENT 9 to 20 Repealed TAX REVENUE FOR OTHER TAXING AUTHORITIES 21 Repealed 22 Repealed MAXIMUM PERCENTAGE FOR BUSINESS ASSESSMENT 23 Repealed APPEALS TO SASKATCHEWAN MUNICIPAL BOARD Appeals to board on commercial and industrial property NOTICES 23.1 Notice of preparation of assessment role 23.2 Assessment notice 23.3 Statement of completion of mailing of assessment notices 23.4 Notice of appeal to board of revision 23.5 Summons to attend as witness 23.6 List of appeals 23.7 Notice of appeal to Saskatchewan Municipal Board 23.8 Notice of appeal date Statement of account re school taxes 23.9 Sending of notices COMING INTO FORCE 24 Coming into force Form A Form B Form C Form D Form E Form F Form G Form H Form I Form J Form K Form L Appendix Notice of Preparation of Assessment Roll Assessment Notice Statement of Completion of Mailing of Assessment Notices Notice of Appeal to the Board of Revision Summons to Attend as a Witness List of Appeals Notice of Appeal to the Saskatchewan Municipal Board Time and Place of Appeal Interim Statement of Account of School Taxes for the Period Janary 1 to August 31, Annual Statement of Account of School Taxes for the year Monthly Statement of Account of School Taxes Monthly Statement of Account of School Taxes

3 3 CHAPTER The Northern Municipalities Act PRELIMINARY Title 1 These regulations may be cited as The Northern Municipality Assessment and Taxation Regulations. Interpretation 2 In these regulations: (a) Act means The Northern Municipalities Act; (b) Repealed. 6 Apr 2001 SR 14/2001 s3. 18 Oct 96 cn-5.1 Reg 12 s2; 27 Jne 97 SR 41/97 s3; 6 Apr 2001 SR 14/2001 s3. PROPERTY CLASSES AND PERCENTAGE OF VALUES Classes of property 3 The classes of property prescribed for the purposes of subsection (2) of the Act are: (a) NON-ARABLE (RANGE) LAND AND IMPROVEMENTS, which includes only land and improvements, other than occupied dwellings: (i) for which the predominant potential use is as range land or pasture land, determined as the best use that could reasonably be made of the majority of the surface area; or (ii) the majority of the surface area of which is not developed for any use, has been left in or is being returned to its native state or cannot be used for agricultural purposes; (b) OTHER AGRICULTURAL LAND AND IMPROVEMENTS, which includes only land and improvements, other than occupied dwellings: (i) for which the predominant potential use is cultivation, determined as the best use that could reasonably be made of the majority of the surface area; (ii) used for dairy production, raising poultry or livestock, producing poultry or livestock products, bee keeping, seed growing or growing plants in an artificial environment; or (iii) used for other agricultural purposes, except for land and improvements classified as NON-ARABLE (RANGE) LAND AND IMPROVEMENTS;

4 4 (c) RESIDENTIAL, which, except for land and improvements classified as MULTI-UNIT RESIDENTIAL or SEASONAL RESIDENTIAL, includes only land and improvements used or intended to be used for, or in conjunction with, a residential purpose, including vacant land subdivided into lots for residential use, provided that where land is used as a yardsite in conjunction with a purpose mentioned in clause (a) or (b), three acres of that land is to be classified as RESIDENTIAL; (d) MULTI-UNIT RESIDENTIAL, which includes only: (i) land and improvements designed and used for or intended to be used for, or in conjunction with, a residential purpose and to accommodate four or more self-contained dwelling units within a parcel, or in the case of a condominium, any part of a parcel within the meaning of The Condominium Property Act, 1993 that is used for a residential purpose; and (ii) vacant land zoned for use for multiple dwelling units; (e) SEASONAL RESIDENTIAL, which includes only: (i) land and improvements: (A) used or intended to be used for, or in conjunction with, both residential and recreational purposes; (B) located in: (I) a recreational subdivision; or (II) the Northern Saskatchewan Administration District outside the boundaries of towns, northern villages, northern hamlets and northern settlements; (ii) (C) normally used for a maximum of six months in any year, as determined by the municipal assessor; and (D) not being the principal residence in Canada of the occupant; and land and improvements used for seasonal camps; (f) COMMERCIAL AND INDUSTRIAL, which includes only land and improvements: (i) used or intended to be used for business purposes, including but not limited to land and improvements for office, wholesale, retail, service, hotel, motel, industrial and manufacturing activities, transportation, communications and utilities; (ii) used or intended to be used for institutional, government, recreational or cultural purposes; (iii) used or intended to be used for mines or petroleum oil wells and gas wells; or (iv) not specifically included in another class of property;

5 5 (g) ELEVATORS, which includes only: (i) land and improvements designed and used for receiving, processing and shipping grains, oilseeds and special forages and licensed by the Canadian Grain Commission; and (ii) land and improvements used in conjunction with the land and improvements described in subclause (i); and (h) RAILWAY RIGHTS OF WAY AND PIPELINE, which includes only railway roadway, railway superstructure, and pipeline, and other land and improvements used in conjunction with a pipeline. 6 Apr 2001 SR 14/2001 s4. Percentages of value 4 The percentages of value applicable to the classes of property prescribed in section 3, for the purposes of subsection (5) of the Act, are the following: (a) NON-ARABLE (RANGE) LAND AND IMPROVEMENTS - 40%; (b) OTHER AGRICULTURAL LAND AND IMPROVEMENTS - 55%; (c) RESIDENTIAL - 70%; (d) MULTI-UNIT RESIDENTIAL - 70%; (e) SEASONAL RESIDENTIAL - 70%; (f) COMMERCIAL AND INDUSTRIAL - 100%; (g) ELEVATORS - 75%; (h) RAILWAY RIGHTS OF WAY AND PIPELINE - 75%. 6 Apr 2001 SR 14/2001 s4; 17 Dec 2004 SR 120/ 2004 s3. Tax phase-in, minimum tax and base tax 5 The following classes of land and improvements are established for the purposes of tax phase-in pursuant to subsection 229.2(6) of the Act, minimum tax pursuant to subsection 229.4(3) of the Act and base tax pursuant to subsection 229.5(2) of the Act: (a) AGRICULTURAL, which includes land and improvements classified as NON-ARABLE (RANGE) LAND AND IMPROVEMENTS and OTHER AGRICULTURAL LAND AND IMPROVEMENTS pursuant to section 3; (b) RESIDENTIAL, which includes land and improvements classified as RESIDENTIAL, MULTI-UNIT RESIDENTIAL and SEASONAL RESIDENTIAL pursuant to section 3; (c) Repealed. 17 Dec 2004 SR 120/2004 s4 (d) COMMERCIAL AND INDUSTRIAL, which includes land and improvements classified as COMMERCIAL AND INDUSTRIAL, ELEVATORS, and RAILWAY RIGHTS OF WAY AND PIPELINE pursuant to section 3. 6 Apr 2001 SR 14/2001 s4; 17 Dec 2004 SR 120/ 2004 s4.

6 6 Mill rate factors 6 The following classes of assessment of land and improvements are prescribed for the purposes of mill rate factors pursuant to subsection 229.3(3) of the Act: (a) AGRICULTURAL, which includes the assessments of land and improvements classified as NON-ARABLE (RANGE) LAND AND IMPROVEMENTS and OTHER AGRICULTURAL LAND AND IMPROVEMENTS pursuant to section 3; (b) RESIDENTIAL, which includes the assessments of land and improvements classified as RESIDENTIAL, MULTI-UNIT RESIDENTIAL and SEASONAL RESIDENTIAL pursuant to section 3; (c) Repealed. 17 Dec 2004 SR 120/2004 s5. (d) COMMERCIAL AND INDUSTRIAL, which includes the assessments of land and improvements classified as COMMERCIAL AND INDUSTRIAL, ELEVATORS, and RAILWAY RIGHTS OF WAY AND PIPELINE pursuant to section 3. 6 Apr 2001 SR 14/2001 s4; 17 Dec 2004 SR 120/ 2004 s5. Assessor may determine 7(1) The municipal assessor, where one use is clearly distinct from the predominant use and is not integrated with or directly related to the predominant use, may: (a) determine that portions of any land or improvements or both that include more than one use, or portions of its assessment, belong to different classes established pursuant to these regulations; and (b) apportion the fair value assessment of the land, improvements or both among those classes. (2) Pursuant to section 192 of the Act, if the assessor determines that portions of any land or improvements or both, or portions of its assessment, belong to different classes established pursuant to these regulations, land, improvements or both may be entered more than once in the assessment roll for the purpose of indicating the assessed value of each portion of the land, improvements or both within a class. 18 Oct 96 cn-5.1 Reg 12 s7. Date of classification 8 Lands and improvements, and the assessments of land and improvements, are to be classified as belonging to the classes established pursuant to these regulations, in each year as of January 1, except for a new improvement or a newly subdivided parcel that is to be classified as of the date it is added to the assessment roll. 18 Oct 96 cn-5.1 Reg 12 s8. VACANCY ADJUSTMENT 9 to 20 Repealed. 6 Apr 2001 SR 14/2001 s5. TAX REVENUE FOR OTHER TAXING AUTHORITIES 21 to 22 Repealed. 6 Apr 2001 SR 14/2001 s5.

7 7 MAXIMUM PERCENTAGE FOR BUSINESS ASSESSMENT 23 Repealed. 6 Apr 2001 SR 14/2001 s5. APPEALS TO SASKATCHEWAN MUNICIPAL BOARD Appeals to board on commercial and industrial property For the purposes of clause 210.4(1)(b) of the Act, the prescribed amount is $1,000, Apr 2000 SR 16/2000 s2. NOTICES Notice of preparation of assessment role 23.1 Form A of the Appendix is the form to be used as the notice to be posted and published pursuant to clause 201(1)(a) of the Act. 21 Mar 97 SR 12/97 s4. Assessment notice 23.2 Form B of the Appendix is the form to be used as the assessment notice pursuant to clause 201(1)(b) of the Act. 21 Mar 97 SR 12/97 s4. Statement of completion of mailing of assessment notices 23.3 Form C of the Appendix is the form to be used as the statement of completion of the mailing of assessment notices pursuant to clause 201(1)(c) of the Act. 21 Mar 97 SR 12/97 s4. Notice of appeal to board of revision 23.4 Form D of the Appendix is the form to be used as the notice of appeal to the board of revision pursuant to clause 201(1)(b) and subsection 202(4) of the Act. 21 Mar 97 SR 12/97 s4. Summons to attend as witness 23.5 Form E of the Appendix is the form to be used as the summons to attend as a witness at the board of revision pursuant to clause 204(1)(b) of the Act. 21 Mar 97 SR 12/97 s4. List of appeals 23.6 Form F of the Appendix is the form to be used as the list of appeals required to be prepared for the sitting of a board of revision pursuant to clause 204(1)(d) of the Act. 21 Mar 97 SR 12/97 s4.

8 8 Notice of appeal to Saskatchewan Municipal Board 23.7 Form G of the Appendix is the form to be used as the notice of appeal to the Saskatchewan Municipal Board required to be served pursuant to subsections 212 and of the Act. 21 Mar 97 SR 12/97 s4; 18 Jun 99 SR 44/1999 s3. Notice of appeal date 23.8 Form H of the Appendix is the form to be used as the notice of the time and place fixed by the Saskatchewan Municipal Board for hearing appeals required to be sent pursuant to section 213 of the Act. 21 Mar 97 SR 12/97 s4. Statement of account re school taxes 23.81(1) Form I is the form to be used for the interim statement of account required by section 262 of the Act. (2) Form J is the form to be used for the annual statement of account required by section 262 of the Act. (3) Form K is the form to be used by the revenue sharing account in submitting the monthly statement of account required by section of the Act. (4) Form L is the form to be used by towns and northern villages in submitting the monthly statement of account required by section of the Act. 29 Sep 2006 SR 89/2006 s3; 12 Oct 2007 SR 110/2007 s3. Sending of notices 23.9 Any notices required to be sent pursuant to these regulations may be sent by ordinary mail unless otherwise specified in the Act or these regulations. 21 Mar 97 SR 12/97 s4. COMING INTO FORCE Coming into force 24(1) Sections 1 and 2 and this section come into force on the day on which these regulations are filed with the Registrar of Regulations. (2) Subject to subsection (3), sections 3 to 8 come into force on the day on which subsections (2), 229.2(6), 229.3(3) and 229.4(3) and section of the Act, as enacted by The Northern Municipalities Amendment Act, 1996, come into force. (3) If these regulations are filed with the Registrar of Regulations after the day mentioned in subsection (2), sections 3 to 8 come into force on the day on which these regulations are filed with the Registrar of Regulations. (4) Subject to subsection (5), sections 9 to 22 come into force on the day on which subsection 194.1(12) of the Act, as enacted by The Northern Municipalities Amendment Act, 1996, comes into force.

9 9 (5) If these regulations are filed with the Registrar of Regulations after the day mentioned in subsection (4), sections 9 to 22 come into force on the day on which these regulations are filed with the Registrar of Regulations. (6) Subject to subsection (7), section 23 comes into force on the day on which subsection 195(1.2) of The Northern Municipalities Act, as enacted by The Northern Municipalities Amendment Act, 1996, comes into force. (7) If these regulations are filed with the Registrar of Regulations after the day mentioned in subsection (6), section 23 comes into force on the day on which these regulations are filed with the Registrar of Regulations. 18 Oct 96 cn-5.1 Reg 12 s24. Appendix FORM A [Section 23.1] Notice of Preparation of Assessment Roll (Northern Village/Northern Administration District) of Pursuant to clause 201(1)(a) of The Northern Municipalities Act, notice is given that the assessment roll for the of (Northern Village/Northern Administration District) for the year has been prepared and is open to inspection in the office of the assessor from a.m. to p.m. on the following days: (State day(s) of the week, date(s), month and year) Any person who wishes to appeal against his or her assessment or classification to the board of revision is required to file his or her notice of appeal with: The Assessor of (Northern Village/Northern Administration District) (Address) (Municipality) (Postal code) by the day of,. Dated this day of,. (Assessor) 21 Mar 97 SR 12/97 s5.

10 10 FORM B [Section 23.2] Assessment Notice (assessment year) (insert name of person receiving assessment) Pursuant to clause 201(1)(b) of The Northern Municipalities Act, TAKE NOTICE that you are assessed as shown below. If you believe that an error has been made, you may lodge an appeal within 30 days after the date of this notice before the board of revision for: (a) the Northern Village of ; or (b) the Northern Saskatchewan Administration District, where the land is in the district as defined by The Northern Municipalities Act; at the address given below: (insert the address of the board of revision) Assessment Roll No.: COMMUNITY PLAN No. LOT/BLOCK/PARCEL LEASE No. CLASSIFICATION OF LAND VALUATION OF LAND (fair value) TAXABLE ASSESSMENT OF LAND CLASSIFICATION OF IMPROVEMENTS VALUATION OF IMPROVEMENTS (fair value) TAXABLE ASSESSMENT OF IMPROVEMENTS TOTAL TAXABLE ASSESSMENT Dated this day of,. Assessor 27 Jne 97 SR 41/97 s6; 6 Apr 2001 SR 14/2001 s6.

11 11 FORM C [Section 23.3] Statement of Completion of Mailing of Assessment Notices I,, being the assessor for the (name) (Northern Village Northern Administration District) of, certify that the assessment notices (year) pertaining to the following/attached assessments have been mailed to the persons named in the assessment roll. Assessment Numbers From to (Date mailed) (Assessor s Signature) Note: If assessment notices are mailed only with respect to new or altered assessments, show by assessment number those assessment notices actually sent out. A computer printout or a list of the assessment numbers may be attached in lieu of listing the assessment numbers on this form. Note: Attach this statement to the end of the assessment roll. 21 Mar 97 SR 12/97 s5.

12 12 FORM D [Section 23.4] Notice of Appeal to the Board of Revision To the Assessor of: of, Saskatchewan. (Northern Village/Northern Administration District) I appeal against the: (check beside those which apply) land valuation improvement valuation exemption land classification improvement classification preparation or content of the assessment roll notice of assessment (fair value assessment or taxable assessment) of Lot, Block, registered plan number, assessment/alternate number on the following grounds: (if applicable) (Attach extra sheets if necessary) In support of the above grounds, I state the following material facts to be true and accurate: (Attach extra sheets if necessary) My address for the service of notice in connection with this appeal is: (name) (street) (municipality) (province) (postal code) I can also be reached at the following phone numbers: and. (home) (business) Dated this day of,. Assessment Value under Appeal: (Appellant s Signature) $ (Enclosed Appeal Fee if applicable) Note: Where the municipality has established an appeal fee by bylaw, the fee must accompany this notice. 21 Mar 97 SR 12/97 s5; 6 Apr 2001 SR 14/2001 s6.

13 13 FORM E [Section 23.5] Summons to Attend as a Witness SUMMONS TO ATTEND AS A WITNESS The board of revision for: (a) the Northern Village of ; or (b) the Northern Saskatchewan Administration District. (as the case may be) To of (name of witness) (address of witness) You are required to appear before the board of revision for: (a) the Northern Village of ; or (b) the Northern Saskatchewan Administration District; (as the case may be) at, (location of meeting) on the day of, at the hour (day of the week) of o clock.m. to serve as a witness regarding the appeal of, with respect to: (name of appellant) (description of property on which appeal is lodged) Dated this day of,. (Assessor or Authorized Official s Signature) 27 Jne 97 SR 41/97 s6.

14 14 FORM F [Section 23.6] List of Appeals Appeals to be heard by the board of revision of the (Northern Village/Northern Administration District) of on the day of,. (name of municipality) Assessment Appellant Number Legal Description Grounds of Appeal (Date) (Assessor) 21 Mar 97 SR 12/97 s5.

15 15 FORM G [Section 23.7] Notice of Appeal to the Saskatchewan Municipal Board To the secretary of the Saskatchewan Municipal Board: I hereby appeal the decision (or failure to render a decision) of the board of revision for the to the Saskatchewan Municipal Board respecting the: (municipality) (check beside those which apply) land valuation land classification improvement valuation improvement classification exemption designation of school support notice of assessment of (legal land description) (assessment or alternate number) (civic address, if applicable) Taxable assessment value under appeal: land $ improvement $ My grounds for appeal are as follows: (attach additional pages if necessary) Contact person for this appeal: Property Owner(s): Mailing Address: Agent or other appellant: Firm: Mailing Address: Telephone No: Telephone No: (home) (business) (home) (business) Fax No: Fax No: Dated this day of,. (day) (month) (year) (Signature) $ (enclosed appeal fee) NOTE: The appellant must serve this Notice of Appeal on the secretary of the Saskatchewan Municipal Board (SMB). The prescribed appeal fee, payable to the SMB, must accompany this notice. Information on appeal fees may be obtained from the SMB. On receipt of this notice, the secretary of the SMB must serve a copy of this notice on every party to the appeal other than the appellant and provide a copy of this notice to the secretary of the board of revision. 18 Jun 99 SR 44/1999 s4; 6 Apr 2001 SR 14/ 2001 s6.

16 16 FORM H [Section 23.8] Time and Place of Appeal To (Appellant/person against whose valuation, classification or assessment appeal has been taken) Please be advised that your appeal will be heard at: (place/building/address) in the of (Northern Village/Northern Administration District) (name of municipality) by the Saskatchewan Municipal Board on the day of,, at a.m./p.m. (Date) (Assessor) 21 Mar 97 SR 12/97 s5.

17 17 FORM I [Subsection 23.81(1)] Interim Statement of Account of School Taxes for the Period January 1 to August 31, in account with the (name of northern municipality) (name of school division) (administrator s/clerk s name) (telephone no.) (fax no.) PART I Taxable Assessments and Mill Rates: School Division Uniform Mill Rate **Bylaw Taxable *Adjusted Current Levy Exempt Assessment Mill Rate (Gross) Assessment (N) Non-arable (range) (A) Other Agricultural (R) Residential (M) Multi-unit Residential (S) Seasonal Residential (C) Commercial and Industrial (E) Elevators (P) Railway Rights of Way and Pipeline Totals Provincial Education Property Tax Credit (PEPTC) Current Levy (Gross) Less PEPTC (equal to item 11) Has the assessment roll been confirmed by SAMA? Yes No *If the adjusted mill rate differs from the school division uniform mill rate, please attach an explanation/calculation of how the adjusted mill rate was determined. **Exemptions by municipal bylaw that affect the school portion of property taxes pursuant to subsection 226(2), (2.01) or (2.1) of The Northern Municipalities Act. PART II 1 Due from School January 1 9 Due to School January 1 2 Payments to School for the 10 Gross Penalty Added to Tax Arrears period ending August 31: 11 Current Levy (Gross) Less PEPTC J F 12 Penalty on Current Year Taxes M A 13 Share of Trailer Licence Fees M J 14 Share of Grants-in-Lieu of Taxes: J A Federal Government/Agencies (total payments) Provincial Government/Agencies 3 Discounts Given on Taxes C.P.R. 4 Penalty Rebates Given Housing Authorities 5 Loss on Sale of Tax Title Property 6 Share of Approved Tax 15 Collection Costs 7 Taxes Cancelled/Abatements 8 Due to School as of August Due from School as of August 31 Total Total 17 Total Cash Received (Collected) on Behalf of this School Division for the period ending August 31 I hereby certify that the above statement is correct. Dated this day of September,. (Signature)

18 18 Interim Statement of Account of School Taxes for the Period January 1 to August 31, in account with the (name of northern municipality) (name of school division) PART III: Detailed Statement of School Taxes Cancelled/Abated as of August 31, Years During Which Amount Cancelled of Taxes Taxes Were Name Legal Description Cancelled Levied Explanation or Reason 18 Total Taxes Cancelled/Abated (equal to Item 7) PART IV: Details of Balance of Liability at August 31: 19 Due on Account of Collections of School Taxes, Trailer Licence Fees, and Grants-in-lieu of Taxes Due on Account of Uncollected Taxes Due on Account of Tax Title Property: Sold and Collections not Remitted Unsold Total (equal to Item 8) 23 Estimated Amount of Uncollectible Tax Arrears THIS STATEMENT IS TO BE FILED WITH THE SCHOOL DIVISION AND THE SASKATCHEWAN ASSESSMENT MANAGEMENT AGENCY NO LATER THAN SEPTEMBER 15 OF EACH YEAR. 29 Sep 29 SR 89/2006 s4.

19 19 FORM J [Subsection 23.81(2)] Annual Statement of Account of School Taxes for the Year in account with the (name of northern municipality) (name of school division) (administrator s/clerk s name) (telephone no.) (fax no.) PART I: Taxable Assessments and Mill Rates: School Division Uniform Mill Rate Taxable *Adjusted Current Levy **Bylaw Assessment Mill Rate (Gross) Exempt Assessment (N) Non-arable (range) (A) Other Agricultural (R) Residential (M) Multi-unit Residential (S) Seasonal Residential (C) Commercial and Industrial (E) Elevators (P) Railway Rights of Way and Pipeline Totals Provincial Education Property Tax Credit (PEPTC) Current Levy (Gross) Less PEPTC (equal to item 11) *If the adjusted mill rate differs from the school division uniform mill rate, please attach an explanation/calculation of how the adjusted mill rate was determined. **Exemptions by municipal bylaw that affect the school portion of property taxes pursuant to subsection 226(2), (2.01) or (2.1) of The Northern Municipalities Act. PART II 1 Due from School January 1 9 Due to School January 1 2 Payments to School During Year: 10 Gross Penalty Added to Tax Arrears J F 11 Current Levy (Gross) Less PEPTC M A 12 Penalty on Current Year Taxes M J 13 Share of Trailer Licence Fees J A 14 Share of Grants-in-Lieu of Taxes: S O (total payments) Federal Government/Agencies N D Provincial Government/Agencies 3 Discounts Given on Taxes C.P.R. 4 Penalty Rebates Given Housing Authorities 5 Loss on Sale of Tax Title Property 6 Share of Approved Tax 15 Collection Costs 7 Taxes Cancelled/Abatements 8 Due to School December Due from School December 31 Total Total 17 Total Cash Received (Collected) on Behalf of this School Division for the Year I hereby certify that the above statement is correct. Dated this day of January,. (Signature)

20 20 Statement of Account of School Taxes for the Year in account with the (name of northern municipality) (name of school division) PART III: Detailed Statement of School Taxes Cancelled/Abated for the Year Years During Which Amount Cancelled of Taxes Taxes Were Name Legal Description Cancelled Levied Explanation or Reason 18 Total Taxes Cancelled/Abated (equal to item 7) PART IV: Details of Balance of Liability at December 31: 19 Due on Account of Collections of School Taxes, Trailer Licence Fees, and Grants-in-lieu of Taxes Due on Account of Uncollected Taxes Due on Account of Tax Title Property: Sold and Collections not Remitted Unsold Total (equal to Item 8) 23 Estimated Amount of Uncollectible Tax Arrears THIS STATEMENT IS TO BE FILED WITH THE SCHOOL DIVISION AND THE SASKATCHEWAN ASSESSMENT MANAGEMENT AGENCY NO LATER THAN JANUARY 15 OF EACH YEAR. 29 Sep 29 SR 89/2006 s4.

21 21 FORM K [Subsection 23.81(3)] Monthly Statement of Account of School Taxes Northern Revenue Sharing Trust Account in account with the (name of school division) (administrator s / clerk s name) (telephone no.) (fax no.) This is to certify that school division taxes have been collected during this month of,, as follows: (month) (year) Gross School Division taxes collected before penalties or discounts $ Other Collections: Grants in lieu of taxes (provincial - schedule attached) $ Grants in lieu of taxes (federal - schedule attached) $ Share of tax title property sale proceeds (schedule attached) $ Other (explanation / schedule attached) $ LESS: Current Levy Discounts ( %) $ Penalty rebates (schedule attached - 50% of penalty if collection made by June 30 th ) $ Credit Card Fee (school division s share, schedule attached) $ TOTAL COVERED BY CHEQUE ENCLOSED $ Adjustments (Provide written details. For example: abatements, cancellations, tax collection costs, etc.) $ Dated at, Saskatchewan, this, day of, 20. (Administrator / Clerk) NOTE: As per section of The Northern Municipalities Act, this form is to be completed and mailed to the School Division together with the Northern Revenue Sharing Trust Account s cheque on or before the 10 th day of each month, except in the months of January and September. A consolidated monthly statement is to be completed for each month. If there are no collections in any month submit a NIL report. Copy 1 - Mail to School Division. Copy 2 - Retain on file for Municipal Auditor. 12 Oct 2007 SR 110/2007 s4.

22 22 FORM L [Subsection 23.81(4)] Monthly Statement of Account of School Taxes (name of Northern Municipality) in account with the (name of school division) (administrator s / clerk s name) (telephone no.) (fax no.) This is to certify that this municipality has collected school division taxes during this month of,, as follows: (month) (year) Gross School Division taxes collected before penalties or discounts $ Other Collections: Grants in lieu of taxes $ Share of tax title property sale proceeds $ Other (explanation) $ Penalties collected during month $ LESS: Current Levy Discounts (%) $ TOTAL COVERED BY CHEQUE ENCLOSED $ Adjustments (Provide written details. For example: abatements, cancellations, tax collection costs, etc.) $ Dated at, Saskatchewan, this, day of, 20. (Administrator / Clerk) NOTE: As per section of The Northern Municipalities Act, this form is to be completed and mailed to the School Division together with the municipality s cheque on or before the 10 th day of each month, except in the months of January and September. A separate monthly statement is to be completed for each month. If there are no collections in any month submit a NIL report. Copy 1 - Mail to School Division. Copy 2 - Retain on file for Municipal Auditor 12 Oct 2007 SR 110/2007 s4. REGINA, SASKATCHEWAN Printed by the authority of THE QUEEN S PRINTER Copyright 2008