Resolutions

Adding Unpaid Landfill Fees to Tax Bills

Year: 2006

Resolution

Be it resolved that SUMA request that the Provincial Government amend Section 333(1)(b) of The Cities Act to allow for unpaid charges of a landfill utility to be added to the tax roll of the parcel of land receiving that service whether or not the owner of that parcel is the same as the recipient of the service. New Background Information (Provided by SUMA): It is understood that the The Municipalities Act, drafted after The Cities Act, already has broader wording about amounts owing “with respect to the parcel of land” rather than just amounts owing “by the owner of the parcel,” as in The Cities Act.

Provincial Response

Clause 333(1)(b) of The Cities Act provides that a city may add to the tax roll the unpaid charges for a utility service provided to the parcel by a public utility, provided that those charges are incurred by the owner of the parcel. Unpaid public utility charges for a service provided to a parcel by a public utility may not be added if those charges are incurred by someone other than the owner of a parcel. By comparison, clause 369(1)(b) of The Municipalities Act provides that a municipality may add to the tax roll any unpaid charge for a utility service provided to the parcel by a public utility that is owing with respect to that parcel. Essentially, a municipality has the authority to add to the tax roll any unpaid utility charge for a service provided to the parcel of land regardless if that service charge was incurred by the owner of the parcel or not. Over the past few years Government has strived, wherever possible, for operational consistency amongst the different municipal Acts. There may be legitimate reasons for differences among the various Acts. Government has noted this request from SUMA and will consider it the next time The Cities Act is open for amendment.

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