a note about farm taxation in the area
- "Finally, Council wishes to correct the statement in the Executive Director's report that water service has been "denied" to the Senanus area. In fact, to date, Council has only stated that it is not prepared to apply for Infrastructure Grant funding for a Mount Newton waterline project, nor is it prepared to see the project proceed by way of a Specified Area Bylaw which would result in an unacceptable number of property owners being charged for a service which they neither require nor support."
- map showing property assessment values in West versus East catchment.
- Under the current arrangement, approximately 40 farms in the East catchment, the majority of whom look after their own water infrastructure, will collectively shoulder approximately 2/3 of the cost burden for the waterfront estate owners on Senanus, who are demanding a water main, will collectively pay approximately 1/3 of the costs if the waterline proposal goes ahead.
- map showing estimated % annual taxation increases in RE-3 zoned West catchment, versus A-1 zoned East catchment.
- "Are you prepared to have significant tax dollars directed to a very small group that comes from the wealthiest part of our muncipality"
- The proposal will, on a percentage basis, place the heaviest taxation burdens on those in the catchment area with the lowest assessed value properties, in direct conflict with the intent and principles of property taxation under the BC Assessment Act, which state:
- Under the Community Charter, there are other methods of apportioning this taxation which are not currently being considered:
- Parcel tax bylaw
- 200 (1) A council may, by bylaw, impose a parcel tax in accordance with this Division to provide all or part of the funding for a service.
- (2) A bylaw under subsection (1) must do the following:
- (a) state the service for which the tax is imposed;
- (b) state the years for which the tax is imposed;
- (c) identify the parcel tax roll under this Division that is to be used to impose the tax;
- (d) state the basis on which the tax is to be imposed, as referred to in section 202 (2) [basis of taxation for parcel taxes];
- (e) impose the tax in accordance with subsection (3).
- (3) A bylaw under subsection (1) must impose the parcel tax as follows:
- (a) in the case of a tax to be imposed on the basis provided under section 202 (2) (a) [single amount per parcel], by establishing the amount to be paid as tax;
- (b) in the case of a tax to be imposed on the basis provided under section 202 (2) (b) or (c) [taxable area or taxable frontage], by establishing either
- (i) the rate of tax to be paid per unit of taxable area or taxable frontage, or
- (ii) rates of tax to be paid for different ranges of taxable area or taxable frontage.
- (4) The municipality must make available to the public, on request, a report respecting how amounts or rates were determined for the purposes of subsection (3). **
- (5) In each year that a parcel tax is imposed under this Division, it is deemed to be imposed on January 1 of the year, unless expressly provided otherwise by the bylaw under subsection (1).
- **At an April 2008 public Council meeting, the Director of Finance for the District was asked how the taxation method was decided - the response was "this is how it is always done." **
