Resolutions

Whereas Section 292 of The Municipalities Act exempts all municipal buildings from taxation; and

Whereas this provision was originally intended to apply to municipal offices—and particularly offices for rural municipalities that are often located in neighbouring urban municipalities; and

Whereas it is increasingly common for rural municipalities to own more than one building in an urban municipality, all of which benefit from a tax exemption while taking up land and requiring services from that urban municipality.

Therefore be it resolved that SUMA advocate the Ministry of Government Relations to amend The Municipalities Act to maintain an exemption for an RM’s primary office, but to have any other properties/buildings be taxed or a grant-in-lieu agreement required.

Acts affected: The Municipalities Act

Sectors/Regions affected: Towns, Villages, North