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Designated industrial property (DI) requisition listing by municipality

Description

Annual listing of the designated industrial property tax requisition by municipality. The cost of assessing designated industrial property is recovered annually through a requisition and paid by... More ≫

Description

Annual listing of the designated industrial property tax requisition by municipality. The cost of assessing designated industrial property is recovered annually through a requisition and paid by designated industrial property taxpayers. Municipalities collect the designated industrial property tax and remit payment to Municipal Affairs.

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Education property tax requisition comparison report

Description

This annual resource provides a breakdown of the total education requisition for municipalities in Alberta by residential/farm land requisition and non-residential requisition. Also includes a... More ≫

Description

This annual resource provides a breakdown of the total education requisition for municipalities in Alberta by residential/farm land requisition and non-residential requisition. Also includes a comparison to requisitions for the previous year for each municipality, and a calculation of the year-over-year percentage change.

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Non-residential property tax deferral guidelines

Description

In order to alleviate acute liquidity concerns anticipated as a result of COVID-19, government has asked municipalities to provide a six-month deferral of non-residential education property tax or... More ≫

Description

In order to alleviate acute liquidity concerns anticipated as a result of COVID-19, government has asked municipalities to provide a six-month deferral of non-residential education property tax or a combined municipal and education property tax deferral that is effectively equivalent to a six month deferral of education property tax. Municipalities are encouraged to consider similar programs to defer the municipal portion of business property taxes to further support local businesses.

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Administrative law II for Assessment Review Board members [2017]

Description

This manual is used in the course Administrative Law II for Members of Assessment Review Boards, which introduces course participants to the Assessment Review Board (ARB) hearing procedures and... More ≫

Description

This manual is used in the course Administrative Law II for Members of Assessment Review Boards, which introduces course participants to the Assessment Review Board (ARB) hearing procedures and the legal principles that govern them. The manual, and the course, explains what happens during an ARB hearing process, the legislative provisions that empower ARBs, the principles of fairness and natural justice which underlie the hearing process, and the principles of decision writing.

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