Amendments to the Municipalities Act, 1999
|
|
- Beverly Chrystal Richards
- 5 years ago
- Views:
Transcription
1 Amendments to the Municipalities Act, 1999
2 Background Municipalities in this province are governed mainly by the Municipalities Act, 1999 Amendments will: Modernize legislation and make it more consistent with national trends Strengthen municipal governance Address administrative issues Improve municipal operations, allowing municipalities to operate more effectively
3 Pension & Group Benefits Section(s) of Act 2, 72, and 73 Background Councils have authority to establish pension and group benefits for municipal employees, but cannot provide such benefits to councillors Legislation does provide authority for payment of remuneration to councillors
4 Pension & Group Benefits Amendment Councils will have discretionary authority to establish pension and group benefits for councillors Any pension or group benefit will have to be provided within current guidelines for expenditures for councillor remuneration, as established in the Municipal Councillor Remuneration and Reimbursement Regulations, 2001 i.e. It does not authorize spending additional municipal dollars Cont d
5 Pension & Group Benefits Amendment, cont d Any municipal pension plan on a go-forward basis must be defined-contribution Alternate types of plans may be approved at the discretion of the Minister
6 Pension & Group Benefits Analysis Provision of pension and group benefits to councillors: May benefit councillor recruitment and retention Defined-contribution Fixed contributions Investment risk and reward assumed by individual receiving the contribution, and not by municipality
7 Grants for Charitable Causes Section(s) of Act 99 Background Councils not currently authorized to provide a grant to charitable or philanthropic causes it considers appropriate
8 Grants for Charitable Causes Amendment Councils are now authorized to provide a grant to charitable or philanthropic causes, excluding political parties or candidates in federal/ provincial/municipal elections By 2/3 vote of Councillors in office
9 Grants for Charitable Causes Analysis Councils can now provide grants to causes it deems worthy Increased ability for councils to play an active role as a philanthropic leader in the community
10 Minimum Property Tax Section(s) of Act 114 and 414 Background Pelley v. Town of Springdale This case clarified that, where the real property tax is imposed, all property in a municipality must be subject to assessment and taxation, including saltwater wharves and sheds Cont d
11 Minimum Property Tax Background, cont d A municipality may establish a separate minimum property tax for residential and for commercial property, but cannot establish a minimum tax for vacant land or land which contains only a small structure Issue: Minimum property tax did not reflect the modest value of this land / small structures Therefore, owners of land containing these structures were taxed disproportionately
12 Minimum Property Tax Amendment Municipalities now have the authority to impose a separate minimum real property tax for: Vacant land, and Land upon which there is a building used for non-residential purposes that does not exceed the square meterage specified by the municipality
13 Minimum Property Tax Analysis Municipalities will have flexibility in establishing property tax structure Reduced tax burden for owners of such properties Inequity is reduced Taxation structure which encourages the development of land
14 Tax Sales Section(s) of Act 134, 137, and various sections from 140 to 147 Background Currently, all third party liens (i.e. mortgages, mechanics liens, court judgments against owner) remain attached to a property sold at a municipal tax sale As a result, a purchaser would inherit any debts that have attached to the property Cont d
15 Tax Sales Background, cont d This limits the use of the tax sale as a collection tool in cases where a property owner has accumulated significant debts to multiple parties
16 Tax Sales Amendment Municipalities will be authorized to eliminate third party liens when selling real property at a municipal tax sale Exceptions: pre-existing easements and claims of the Crown Municipalities will be required to notify (in writing) registered mortgagees, judgment creditors, and lien holders of the tax sale, consistent with existing timeframes for public notice by advertisement Cont d
17 Tax Sales Amendment, cont d Where the balance of proceeds of the tax sale is less than $200 (after payment of outstanding municipal taxes and expenses related to tax sale), these proceeds shall be returned to the former property owner
18 Tax Sales Amendment, cont d Where the proceeds of the tax sale exceed the tax arrears and expenses related to the sale by $200 or more: These proceeds shall be returned to the former property owner, unless an application is made to the Supreme Court, within 90 days of the auction, by a person claiming entitlement to the proceeds. The municipality must notify all applicable registered mortgagees, judgment creditors, and lienholders of the excess and the requirement to apply to court.
19 Tax Sales Analysis These changes will bring our legislation in line with that of other provinces Ensures that third party liens no longer form a barrier to tax collections through tax sales Potential reduction of aggregate tax arrears if municipalities use the new tool to collect monies owing
20 Adverse Possession Section(s) of Act 201 Background What is adverse possession? The mechanism by which a person may occupy and possess land owned by another, ultimately extinguishing the ownership claim of that other person.
21 Adverse Possession Amendment Municipal real property is protected from claims of adverse possession by a third party (also known as squatters rights) Analysis A municipality cannot have title to its land extinguished by a person who occupies such lands for a prolonged period, without authorization
22 Response to Emergencies Section(s) of Act 183 and 395 Background Municipal fire departments authorized only to fight fires, carry out fire prevention activities, and respond to other emergencies as authorized by the Minister
23 Response to Emergencies Amendment Municipalities no longer require ministerial authorization to respond to emergencies Municipalities are now authorized to determine the types of emergencies to which their Fire Departments may respond While municipalities no longer require the authorization of the Minister to respond to other types of emergencies, they will need the authorization of Council
24 Response to Emergencies Analysis Decisions regarding the extent of emergency response coverage will be made at the local level, by the people most informed about local circumstances Municipalities will have increased control over the scope of emergency services provided
25 Disposal of Municipal Property Section(s) of Act 201 Background Municipalities must currently comply with the Public Tender Act when acquiring goods and services but no guidance is provided by the legislation regarding the disposal of assets
26 Disposal of Municipal Property Amendment Municipalities are now authorized to sell surplus or unused real or personal property, in accordance with the following requirements: 1. Where the item or lot has a probable market value of more than $500, Sale by public tender or auction Advertised for at least 30 days before the date of the auction or tender; and Cont d
27 Disposal of Municipal Property Amendment, cont d 2. Where the item or lot has a probable market value of less than $500, or where a public auction or tender did not produce a purchaser for an item or lot with a probable market value of more than $500, The municipality may dispose of the item or lot by private sale.
28 Disposal of Municipal Property Analysis A gap in the legislation has been addressed, and Municipalities now have much needed direction on the disposal of assets in a transparent manner
29 Municipal Budgets Section(s) of Act 78 and 79 Background A municipality may not currently budget for a capital reserve without the approval of the Minister The Act requires that municipal expenditures and revenues balance
30 Municipal Budgets Amendment The Act has been amended so that: Expenditures in municipal budgets shall not exceed revenues, and A capital reserve can be established without requiring Ministerial approval
31 Municipal Budgets Analysis Municipalities will now have the flexibility to create capital reserves as determined by local circumstances. The ability to budget a surplus will permit municipalities to create reserves for unexpected expenses such as equipment or infrastructure breakdowns. This will give municipalities another tool to help them implement prudent financial planning.
32 Audited Financial Statements Section(s) of Act 86 Background Municipalities are required to prepare annual audited financial statements Historically prepared on a cash-basis However, cash-based statements are dated and do not align with current standards established by Public Sector Accounting Board (PSAB)
33 Audited Financial Statements Amendment Annual financial statements are now required to be consistent with the standards of the Public Sector Accounting Board Analysis Financial reporting by municipalities will be in line with national standards for public sector bodies This will provide municipalities with improved tools for assessing their long-term financial sustainability and future infrastructure needs
34 Municipal Departments Section(s) of Act 63 and 64 Background Section 63 of the Act authorizes a council to create various departments and department heads, listing the most common: Engineer / Superintendent of works Treasurer Planner Recreation Director Fire Chief
35 Municipal Departments Amendment Councils now have the authority to: Establish those departments and appoint those department heads that are necessary for the effective operation of the Council Establish the roles and responsibilities of those department heads
36 Municipal Departments Analysis Provides flexibility to councils in structuring their operations Decisions regarding council administrative structures will be made at the local level
37 Appointment of Auditor Section(s) of Act 87 Background Municipalities are required to appoint an auditor by August 1 in the year before the year in which the audited financial statements are due. Municipalities are required to notify the Minister in writing within 30 days of that appointment.
38 Appointment of Auditor Amendment Notification of the Minister with respect to the appointment of an auditor by a municipality is no longer required Analysis Notification of the appointment of an auditor is unnecessary Municipalities still required to submit audited financial statements Reduction of red tape
39 Report on Insurance Coverage Section(s) of Act 91 Background Municipal auditors are currently not required to report on the adequacy of insurance carried by a municipality
40 Report on Insurance Coverage Amendment The Act has been amended so that auditors are required to report on adequacy of insurance coverage for municipal property Analysis This will provide municipalities with critical information needed to make informed decisions on risk and liability management
41 Approval to Borrow Section(s) of Act 94 Background Prior to borrowing for capital purposes, a municipality is required to obtain the prior written approval of the Minister Cont d
42 Approval to Borrow Background, cont d However, some municipalities enter into capital lease arrangements without obtaining Ministerial approval Legislation does not clearly require such approval This is a gap in the legislation, as a capital lease arrangement is often simply an alternative to capital borrowing
43 Approval to Borrow Amendment Ministerial approval will be required before a municipality enters into a capital lease agreement for three years or more Analysis This will ensure that long-term borrowing / financial commitments receive Ministerial approval Close an existing loophole in legislation Department of Municipal Affairs will have accurate picture of long-term financial commitment of Councils
44 Supplementary Assessment Section(s) of Act 119 Background The provisions of section 119 are not consistent with those of the Assessment Act, 2006 Section 119: provides for taxation of real property based on a supplementary assessment in the case of new or newly-occupied buildings Cont d
45 Supplementary Assessment Background, cont d Assessment Act, 2006: provides for supplementary assessments in additional circumstances Destruction of a building A change in use The end of the application of a tax exemption
46 Supplementary Assessment Amendment The Act will now provide for full integration and consistency with the provisions of the Assessment Act, 2006 in regards to supplementary assessments. Analysis This will create consistency across related legislation, ensuring ease of use.
47 Definition of Real Property Section(s) of Act 2 Background The definition of real property in the Act includes machinery and equipment This is not consistent with the definition of real property in the Assessment Act, 2006, which does not include machinery and equipment
48 Definition of Real Property Amendment The Act has been amended to define real property as it is defined in the Assessment Act, 2006 Analysis Consistency between the Act and the Assessment Act, 2006 Provide clarity to councils
49 Debt Collection Mechanism Section(s) of Act 133 Background Municipalities are authorized to collect arrears of taxes, and interest on those taxes, through court action No explicit authority to use other legitimate means of debt collection, such as collection agencies No clear authority to recover reasonable costs of collection
50 Debt Collection Mechanism Amendment The Act has been amended to allow municipalities to use lawful means of civil debt collection and to be reimbursed the reasonable costs of such collection Analysis This will facilitate tax collection and give municipalities a cost-effective collection tool
51 Interest Charges Section(s) of the Act 133 Background Municipalities have a statutory lien upon real property in relation to which property tax, business tax, and water/sewer tax are imposed However, interest owing in relation to outstanding taxes is not included in the lien
52 Interest Charges Amendment The Act has been amended such that interest owing in relation to outstanding taxes will now be included in the statutory lien Analysis Allowing municipalities to recover interest charges is consistent with prevailing commercial practices
53 Written Permits Section(s) of Act 197 and 198 Background A person wanting to sell food or goods from a stand or vehicle or erect a sign must obtain a permit for doing so, but there is no requirement for this permit to be in writing
54 Written Permits Amendment Written permits are now required to be obtained from a municipality, in relation to sales from stands/vehicles and the erection of signs Analysis Easier enforcement Ensures that questions do not arise as to whether or not a permit has been issued
55 Final Comments Please note that these amendments have received approval of the House of Assembly but have not yet received Royal Assent and are therefore not yet in force. Several of the amendments, including the tax sale amendments, will not come into force immediately, but at a date to be proclaimed by the Lieutenant- Governor in Council. The Department of Municipal Affairs will be issuing a Circular with additional details and will be providing further information sessions.
56 Thank You! Last updated on May 2, 2011 by Melanie Sheppard
The Assessment Management Agency Act
Consolidated to March 15, 2013 1 The Assessment Management Agency Act being Chapter A-28.1 of the Statutes of Saskatchewan, 1986 (consult Table of Saskatchewan Statutes for effective date) as amended by
More informationA Guide to Establishing Additional Service Areas in Rural Municipalities
A Guide to Establishing Additional Service Areas in Rural Municipalities February 2014 Contents Introduction... 3 Purpose of this Guide... 3 Background... 3 What are the benefits to Rural Municipalities
More informationONTARIO S CONDOMINIUM ACT REVIEW ONCONDO Submissions. Summary
ONTARIO S CONDOMINIUM ACT REVIEW ONCONDO Submissions Summary PROCESS OVERVIEW As part of the first stage of Ontario s Condominium Act Review, the Ministry of Consumer Services invited the public to send
More informationAccounting for Tangible Capital Assets
Accounting for Tangible Capital Assets Date Approved by Board: 2011.11.17 Resolution No.: 11-113 2016.05.19 16-048 Lead Role: CFO Replaces: N/A Last Review Date: N/A Next Review Date: 2019.05.19 Policy
More informationProposed Act to Amend The Life Leases Act, C.C.S.M. c. L130, and Consequential Amendments to The Residential Tenancies Act, C.C.S.M. c. R119.
An Act to Better Protect the Interests of Life Lease Tenants Brief Sept 20, 2015 Proposed Act to Amend The Life Leases Act, C.C.S.M. c. L130, and Consequential Amendments to The Residential Tenancies Act,
More informationTOWN OF PICTOU REVENUE COLLECTIONS POLICY. 2.0 General Statement of Principle Guiding Principles... 2
TOWN OF PICTOU REVENUE COLLECTIONS POLICY 1.0 Short Title... 2 2.0 General Statement of Principle... 2 2.1 Guiding Principles... 2 3.0 Definitions... 3 3.1 Non-lienable charges... 3 3.2 Lienable charges...
More informationSaskatchewan Municipal Financing Tools
Saskatchewan Municipal Financing Tools The following is a list of financing tools currently available to Saskatchewan municipalities. Authority for a municipality to use any of these tools is provided
More informationH 7816 S T A T E O F R H O D E I S L A N D
LC001 01 -- H 1 S T A T E O F R H O D E I S L A N D IN GENERAL ASSEMBLY JANUARY SESSION, A.D. 01 A N A C T RELATING TO TAXATION -- TAX SALES Introduced By: Representative Robert E. Craven Date Introduced:
More informationChapter 6: Council rates and charges
Chapter 6: Council rates and charges Review of the Local Government Act 1989 - DISCUSSION PAPER 67 Chapter 6: Council rates and charges In this chapter: Council revenue source Councils capacity to raise
More informationH 7816 AS AMENDED S T A T E O F R H O D E I S L A N D
======== LC001 ======== 01 -- H 1 AS AMENDED S T A T E O F R H O D E I S L A N D IN GENERAL ASSEMBLY JANUARY SESSION, A.D. 01 A N A C T RELATING TO TAXATION -- TAX SALES Introduced By: Representative Robert
More informationSummary of Sub SB 172 Modifying Ohio laws governing land reutilization programs and property tax foreclosures of abandoned lands
317.32 319.54 321.261 323.131 323.25 323.28 323.47 323.65(D) and generally 323.65(E) repealed 323.65(F)(2)(d) 323.65(J) 323.69(A) This amendment moves the existing recording fee exemption for instruments
More informationTHE CORPORATION OF THE CITY OF WINDSOR POLICY
THE CORPORATION OF THE CITY OF WINDSOR POLICY Service Area: Office of the City Solicitor Policy No.: Department: Legal Approval Date: February 3, 2014 Division: Real Estate Approved By: CR 30/2014 Effective
More informationCanadian Land Trust - Standards and Practices
Canadian Land Trust - Crosswalk Comparison: 2005 to Standard 1: Ethics, Mission and Community Engagement 1A Mission 1B Planning and 1B Mission, Planning and Evaluation Reworded: Practices 1A and 1B combined.
More informationTULSA DEVELOPMENT AUTHORITY (A Component Unit of the City of Tulsa, Oklahoma) FINANCIAL REPORTS June 30, 2018 and 2017
FINANCIAL REPORTS June 30, 2018 and 2017 Index Page Independent Auditor s Report 1 Management s Discussion and Analysis 3 Basic Financial Statements: Statements of Net Position 9 Statements of Revenues,
More informationDISPOSITION OF REAL PROPERTY/PERSONAL PROPERTY
CELINA CITY SCHOOL DISTRICT 7300/page 1 of 9 DISPOSITION OF REAL /PERSONAL The Board of Education believes that the efficient administration of the District may require the disposition of real property
More informationSECTION: FINANCE AND CONTROL NO: FI TA REFERENCE: TAXES Date: March 17, 2008
PROCEDURES SECTION: FINANCE AND CONTROL NO: FI TA - 02 REFERENCE: TAXES Date: March 17, 2008 Next Review Date: March 2010 TITLE: PROPERTY TAX REBATE PROGRAM 1. 0 PURPOSE 1.1 To provide a program with clear
More informationCCI South Alberta: March 28, 2019 Luncheon Presentation Stage 2- Condo Legislative Updates: Governance Issues P a g e 1
Stage 2 - Condo Legislation Update Governance Issues Revised Condominium Property Regulation Presented By: Laurie Kiedrowski Dionne Levesque Regulation Amendment Process Overview Stage 1 Condominium Development,
More informationTangible Capital Assets Implementation of Section 3150 New Brunswick Local Governments. October 2010
Tangible Capital Assets Implementation of Section 3150 New Brunswick Local Governments October 2010 Agenda Review of the Inventory template Review of the Guide Identification of assets Costing of assets
More informationWISCONSIN LEGISLATIVE COUNCIL INFORMATION MEMORANDUM
WISCONSIN LEGISLATIVE COUNCIL INFORMATION MEMORANDUM 2003 Wisconsin Act 283: Changes to Condominium Law INTRODUCTION 2003 Wisconsin Act 283 makes a number of revisions, additions, and clarifications to
More informationAlberta Municipal Affairs
Alberta Municipal Affairs Municipal Capacity Building, Municipal Capacity and Sustainability Branch A Guide to Tax Recovery in Alberta Alberta Municipal Affairs 2017 Government of Alberta www.municipalaffairs.alberta.ca
More informationBILL H.3653: An Act Financing the Production and Preservation of Housing for Low and Moderate Income Residents
BILL H.3653: An Act Financing the Production and Preservation of Housing for Low and Moderate Income Residents SECTION 2 Authorizes capital spending amounts and provides line item language describing permitted
More informationSuite Metering Provisions Under the Residential Tenancies Act, 2006 and the Energy Consumer Protection Act, Consultation Paper
Suite Metering Provisions Under the Residential Tenancies Act, 2006 and the Energy Consumer Protection Act, 2009 Consultation Paper Ministry of Municipal Affairs and Housing March 2010 TABLE OF CONTENTS
More informationDISPOSAL OF PROPERTY GUIDELINES Dutchess County Water and Wastewater Authority
DISPOSAL OF PROPERTY GUIDELINES Dutchess County Water and Wastewater Authority Adopted January 28, 2015 The Dutchess County Water and Wastewater Authority (the Authority ), a New York public benefit corporation,
More information2005 Texas Local Government Code CHAPTER 422. PUBLIC UTILITY AGENCIES FOR PROVISION OF WATER OR SEWER SERVICE
2005 Texas Local Government Code CHAPTER 422. PUBLIC UTILITY AGENCIES FOR PROVISION OF WATER OR SEWER SERVICE LOCAL GOVERNMENT CODE CHAPTER 422. PUBLIC UTILITY AGENCIES FOR PROVISION OF WATER OR SEWER
More informationCHAPTER Committee Substitute for Senate Bill No. 314
CHAPTER 2007-226 Committee Substitute for Senate Bill No. 314 An act relating to condominiums; amending s. 718.117, F.S.; substantially revising provisions relating to the termination of the condominium
More informationBriefing Paper: Allotment Law in Scotland Introduction Allotments (Scotland) Act of 1892
Disclaimer: The contents of this paper is the best understanding of the current state of Scottish law relating to allotments by a lay person who is a member of the SAGS committee. It is not intended to
More informationWELLS SANITARY DISTRICT POLICY FOR DISPOSITION OF SEWER LIEN FORECLOSURE ACQUIRED PROPERTY
WELLS SANITARY DISTRICT POLICY FOR DISPOSITION OF SEWER LIEN FORECLOSURE ACQUIRED PROPERTY Article 1. PREAMBLE 1.1 The purpose of this policy is to establish procedures for the management, administration
More informationI. Communications from corporations to owners and mortgagees 4
Notice: This is a summary of the key elements of the proposed amendments to Ontario Regulation 48/01 (O. Reg. 48/01) made under the Condominium Act, 1998 ( Condominium Act ) as amended by the Protecting
More informationPolicy Statement. Purpose. Scope. Legislative Authority. Definitions. Policy Title: Collection of Outstanding Property Taxes Policy Number:
Policy Number: 04-02-03 Section: Finance and Accounting Subsection: Effective Date: September 15, 2010 Last Review Date: Approved by: Council Owner Division/Contact: Manager, Revenue and Taxation Revenue
More informationNC General Statutes - Chapter 116B Article 1 1
Chapter 116B. Escheats and Abandoned Property. Article 1. Escheats. 116B-1. Escheats to Escheat Fund. All real estate which has accrued to the State since June 30, 1971, or shall hereafter accrue from
More informationEXPLANATORY MEMORANDUM TO THE HOUSING (SERVICE CHARGE LOANS) (AMENDMENT) (WALES) REGULATIONS 2011 SI 2011 No.
EXPLANATORY MEMORANDUM TO THE HOUSING (SERVICE CHARGE LOANS) (AMENDMENT) (WALES) REGULATIONS 2011 SI 2011 No. AND THE HOUSING (PURCHASE OF EQUITABLE INTERESTS) (WALES) REGULATIONS 2011 SI 2011 No. This
More informationTANGIBLE CAPITAL ASSETS
Administrative Procedure 535 Background TANGIBLE CAPITAL ASSETS The Division will follow a prescribed procedure to record and manage the tangible capital assets (TCA) owned by the Division. The treatment
More informationFinancial Authority Limits
Financial Authority Limits Approved by on 10 June 2013 CONTENTS PAGE PAGE NUMBER 1. Purpose Statement 3 2. Fiduciary Duties of the Executive Management ( EMC ) 3 3. Rules relating to the exercise of delegated
More informationTOWN OF LINCOLN COUNCIL POLICY
Page 1 of 10 PURPOSE The purpose of this policy is to prescribe the accounting treatment for tangible capital assets so that users of the financial report can discern information about the investment in
More informationAn Act incorporating International Bible College
INTERNATIONAL BIBLE COLLEGE c. 118 1 An Act incorporating International Bible College being a Private Act Chapter 118 of the Statutes of Saskatchewan, 1948 (effective March 25, 1948), as amended by the
More informationVote Lands. APPROPRIATION ADMINISTRATOR: Land Information New Zealand
Vote Lands APPROPRIATION MINISTER(S): Minister for Land Information (M44), Minister for Treaty of Waitangi Negotiations (M74), Minister supporting Greater Christchurch Regeneration (M85) APPROPRIATION
More informationAn Act to incorporate The Ukrainian Missionary and Bible Society
UKRAINIAN MISSIONARY AND BIBLE SOCIETY c. 120 1 An Act to incorporate The Ukrainian Missionary and Bible Society being a Private Act Chapter 120 of the Statutes of Saskatchewan, 1948 (effective March 25,
More informationPLEASE NOTE. For more information concerning the history of this Act, please see the Table of Public Acts.
PLEASE NOTE This document, prepared by the Legislative Counsel Office, is an office consolidation of this Act, current to May 13, 2016. It is intended for information and reference purposes only. This
More informationFinancial Responsibilities. Financial Responsibilities. Financial Responsibilities MUNICIPAL ELECTED OFFICIALS /18/2018
Municipal Elected Officials Financial and Compliance Matters Rod Fortin Director of Local Gov t Assistance Department of Legislative Audit 300 S. Sycamore Avenue, Suite 102 Sioux Falls, SD 57110 1323 ph.
More informationRenting Homes (Wales) Act 2016 Overview of the Act and implications for the sector
Renting Homes (Wales) Act 2016 Overview of the Act and implications for the sector The Renting Homes (Wales) Act 2016 was enacted in response to increased numbers of people currently accessing the rented
More informationMETROPOLITAN TRANSPORTATION AUTHORITY ALL-AGENCY GUIDELINES FOR THE DISPOSAL OF PERSONAL PROPERTY
METROPOLITAN TRANSPORTATION AUTHORITY ALL-AGENCY GUIDELIN NES FOR THE DISPOSAL OF PERSONAL PROPERTY Adopted by the Board on March 25, 2015 These guidelines, which have been adoptedd by the Board of the
More informationPART 2.7 DEPARTMENT OF GOVERNMENT SERVICES REAL ESTATE REGULATION
PART 2.7 DEPARTMENT OF GOVERNMENT SERVICES REAL ESTATE REGULATION Executive Summary The Financial Services Regulation Division (the Division) within the Consumer and Commercial Affairs Branch of the Department
More informationBroadstone Asset Management, LLC
Broadstone Asset Management, LLC 800 Clinton Square Rochester, NY 14604 Phone: 585-287-6500 www.broadstone.com Firm CRD#: 281847 Date: March 29, 2018 This brochure provides information about the qualifications
More informationNEW YORK CITY ECONOMIC DEVELOPMENT CORPORATION POLICY REGARDING THE ACQUISITION AND DISPOSITION OF REAL PROPERTY
NEW YORK CITY ECONOMIC DEVELOPMENT CORPORATION POLICY REGARDING THE ACQUISITION AND DISPOSITION OF REAL PROPERTY I. Introduction In accordance with the requirements of Title 5-A of Article 9 and Section
More informationBriefing Note The Community Empowerment (Scotland) Bill The Community Right to Buy and the Land Reform Agenda
Briefing Note The Community Empowerment (Scotland) Bill The Community Right to Buy and the Land Reform Agenda The Scottish Government introduced its long awaited Community Empowerment (Scotland) Bill on
More informationF.18. New Zealand. Railways Corporation STATEMENT OF CORPORATE INTENT
New Zealand F.18 Railways Corporation STATEMENT OF CORPORATE INTENT 2017-2019 This Statement of Corporate Intent (Statement) is submitted by the Board of New Zealand Railways Corporation (the Corporation)
More informationTHE CONDOMINIUM ACT REVIEW:
THE CONDOMINIUM ACT REVIEW: A Discussion Paper FALL, 2012 Prepared by the Yukon Department of Justice Table of Contents EXECUTIVE SUMMARY--------------------------------------------------------------------------------------
More informationPROPERTY CONTROL. Policy 455 i
Table of Contents PROPERTY CONTROL Policy 455.1 PURPOSE AND POLICY... 1.4 ACCOUNTABILITY FOR COUNTY PROPERTY... 1.5 GENERAL POLICIES... 1 5.1 FIXED ASSET ACCOUNTING SYSTEM MAINTAINED BY THE AUDITOR...
More informationAssembly Bill No. 489 Committee on Growth and Infrastructure CHAPTER...
Assembly Bill No. 489 Committee on Growth and Infrastructure CHAPTER... AN ACT relating to the taxation of property; providing for the partial abatement of the ad valorem taxes imposed on property; directing
More informationDepartment of Legislative Services
Department of Legislative Services Maryland General Assembly 2007 Session HB 463 House Bill 463 Environmental Matters FISCAL AND POLICY NOTE Revised (Delegate Rosenberg and the Speaker, et al.) (By Request
More informationDepreciation A QUICK REFERENCE GUIDE FOR ELECTED OFFICIALS AND STAFF
Depreciation A QUICK REFERENCE GUIDE FOR ELECTED OFFICIALS AND STAFF This booklet is a quick reference guide to help you to: understand the purpose and function of accounting for and reporting on the depreciation
More informationCommunity Occupancy Guidelines
Community Occupancy Guidelines Auckland Council July 2012 Find out more: phone 09 301 0101 or visit www.aucklandcouncil.govt.nz Contents Introduction 4 Scope 5 In scope 5 Out of scope 5 Criteria 6 Eligibility
More informationTax Sales: Change Impacts!
Tax Sales: Change Impacts! Presented by Mary MacCallum Tax Sale Consultant Realtax Inc. Jeff Oberman President Realtax Inc. Legislation Changes Municipal Act, 2001 (MA) amendments December 10, 2016 to
More informationNEW CHALLENGES IN URBAN GOVERNANCE AND FINANCE
Final International Conference Paris January 15-16, 2015 NEW CHALLENGES IN URBAN GOVERNANCE AND FINANCE Zhi Liu Peking University Lincoln Institute of Land Policy Center for Urban Development and Land
More informationCHAPTER 286. (Senate Bill 396)
CHAPTER 286 (Senate Bill 396) AN ACT concerning Ground Rents Remedy Remedies for Nonpayment of Ground Rent FOR the purpose of repealing applying provisions of law authorizing a landlord under a ground
More informationPolicy Policy Title: LWDA-10 Property Management Policy
Policy Title: LWDA-10 Property Management Policy Policy 00-31 Purpose: This policy communicates methods used by Tennessee Department of Labor and Workforce Development (TDLWD) for the procurement of goods
More informationSuperintendent of Real Estate Ministry of Finance Vancouver
Superintendent of Real Estate Ministry of Finance Vancouver A challenging and exciting opportunity to enhance British Columbia s reputation for effective regulation of the real estate sector The newly
More informationAFTER THE DEPRECIATION REPORT WHAT COMES NEXT? BY JAMIE A. BLEAY, BARRISTER & SOLICITOR
AFTER THE DEPRECIATION REPORT WHAT COMES NEXT? BY JAMIE A. BLEAY, BARRISTER & SOLICITOR ACCESS LAW GROUP 1700 1185 W. GEORGIA STREET VANCOUVER, B.C. V6E 4E6 1 What Comes After The Depreciation Report?
More informationOFFICE OF REAL ESTATE
OFFICE OF REAL ESTATE DATE: October 25, 2017 TO: FROM: RE: Users of the Real Estate Manual Wayne Pace, Manager Acquisition Unit Changes and Updates to the Real Estate Manual The only current and accurate
More informationWhite Paper on Adjusted Cashflow From Operations (ACFO) for IFRS. February, 2018
White Paper on Adjusted Cashflow From Operations (ACFO) for IFRS February, 2018 Copyright REALPAC is the owner of all copyright in this publication. All rights reserved. No part of this document may be
More informationUAS GM 12: Property Standards
Overview The UA Statewide Accounting Manual definition of capital expenditures is found in Revenue and Expenditure Account Codes, Section 5000, and for UA purposes, is defined as over $5,000 and having
More informationItem No Halifax Regional Council August 2, 2016
P.O. Box 1749 Halifax, Nova Scotia B3J 3A5 Canada TO: Mayor Savage and Members of Halifax Regional Council Item No. 14.1.3 Halifax Regional Council August 2, 2016 SUBMITTED BY: John Traves, Q.C. Acting
More informationThe Bonus Zoning policy will be applied in conjunction with the Implementation policies contained within the Official Plan.
Policy Title: Bonus Zoning Policy Number: 07-03-01 Section: Community Development Subsection: Planning Tools Effective Date: September 26, 2012 Last Review Date: Approved by: Council Owner Division/Contact:
More informationLuther College, Regina, Incorporating
LUTHER COLLEGE c. 84 1 Luther College, Regina, Incorporating being a Private Act Chapter 84 of the Statutes of Saskatchewan, 1969 (effective March 31, 1969) as amended by the Statutes of Saskatchewan,
More informationMARKETING AND REDISTRIBUTION CHAPTER 8 DEPARTMENT OF FINANCE AND ADMINISTRATION Marketing and Redistribution of state personal property.
MARKETING AND REDISTRIBUTION CHAPTER 8 DEPARTMENT OF FINANCE AND ADMINISTRATION 25-8-106. Marketing and Redistribution of state personal property. (a) The provisions of this section shall be applicable
More informationTHE TURKS & CAICOS ISLANDS
THE TURKS & CAICOS ISLANDS CROWN LAND POLICY Empowering our people, building our nation The Ministry of Natural Resources Government Compound Grand Turk Tel: 946-2801 PREAMBLE The crown is the largest
More informationMillar College of the Bible*
MILLAR COLLEGE OF THE BIBLE c. 72 1 Millar College of the Bible* being a Private Act Chapter 72 of the Statutes of Saskatchewan, 1944 (Second Session) (effective November 10, 1944) as amended by the Statutes
More informationAdopts a revised Real Property Excess, Surplus, and Disposition Policy and supersedes Resolution No. R99-35.
RESOLUTION NO. R2013-30 Real Property Excess, Surplus, and Disposition Policy MEETING: DATE: TYPE OF ACTION: STAFF CONTACT: PHONE: Board Board 11/21/13 12/19/13 PROPOSED ACTION Introduction to Board Final
More informationDISPOSITION OF PROPERTY REGULATION
Province of Alberta SCHOOL ACT DISPOSITION OF PROPERTY REGULATION Alberta Regulation 181/2010 With amendments up to and including Alberta Regulation 28/2018 Office Consolidation Published by Alberta Queen
More informationTHE GENERAL ASSEMBLY OF PENNSYLVANIA SENATE BILL
PRIOR PRINTER'S NOS., PRINTER'S NO. THE GENERAL ASSEMBLY OF PENNSYLVANIA SENATE BILL No. Session of 0 INTRODUCED BY BLAKE, RESCHENTHALER, SABATINA, SCHWANK, FONTANA, SCAVELLO, BREWSTER, COSTA, YUDICHAK,
More informationREVENUE LEASING AND LICENSING POLICY
City of Kingston Policies and Procedures Real Estate & Construction Services REVENUE LEASING AND LICENSING POLICY Effective Date May 3, 2011 Revision Date Dec 20, 2011 Revision No. 2.0 Authority Council
More informationMarket Value Assessment and Administration
Market Value and Administration This technical document is part of a series of draft discussion papers created by Municipal Affairs staff and stakeholders to prepare for the Municipal Government Act Review.
More informationF.18 New Zealand. Railways Corporation HALF-YEARLY REPORT 1 JULY DECEMBER 2015
F.18 New Zealand Railways Corporation HALF-YEARLY REPORT 1 JULY 2015-31 DECEMBER 2015 Cover photo: Brendon O Hagan Photo page 3: KiwiRail Contents Chairman s Report 4 Unaudited Financial Statements 5 3
More informationCHECKLIST FOR CHARTER SCHOOL SUBMISSION OF PROPOSED LEASE PURCHASE ARRANGEMENT FOR PUBLIC EDUCATION DEPARTMENT APPROVAL
CHECKLIST FOR CHARTER SCHOOL SUBMISSION OF PROPOSED LEASE PURCHASE ARRANGEMENT FOR PUBLIC EDUCATION DEPARTMENT APPROVAL Introduction to Checklist In accordance with Section 22-26A-4(A) NMSA 1978, part
More information1 H. 4702, 190th Gen. Ct (Mass. 2018). 2 H. 4297, 190th Gen. Ct (Mass. 2018).
Public Housing Provisions in the Economic Development Bill (H.4702), as Reported Out by House Committee on Bonding, Capital Expenditures & State Assets Prepared by Citizens Housing and Planning Association
More informationOffice of Legislative Services Background Report The Assessment of Real Property: Answers to Frequently Asked Questions
Office of Legislative Services Background Report The Assessment of Real Property: Answers to Frequently Asked Questions OLS Background Report No. 120 Prepared By: Local Government Date Prepared: New Jersey
More informationINTERNATIONAL COUNCIL OF SHOPPING CENTERS 2018 Canadian Law Conference
Camelino GalessiereLLP LAWYERS 6 Adelaide St. E. Suite 220 Toronto, ON M5C 1H6 416.306.3827 lgalessiere@cglegal.ca INTERNATIONAL COUNCIL OF SHOPPING CENTERS 2018 Canadian Law Conference Bankruptcy & Insolvency
More informationMINISTRY OF SUSTAINABLE RESOURCE MANAGEMENT
The mission of the Ministry of Sustainable Resource Management is to provide provincial leadership, through policies, planning and resource information, to support sustainable economic development of the
More informationGENERAL ASSIGNMENT FOR THE BENEFIT OF CREDITORS. THIS GENERAL ASSIGNMENT FOR THE BENEFIT OF CREDITORS is made
GENERAL ASSIGNMENT FOR THE BENEFIT OF CREDITORS THIS GENERAL ASSIGNMENT FOR THE BENEFIT OF CREDITORS is made this 29th day of March, 2017, by and between Uncle Milton Industries, Inc., a California corporation,
More informationAn Act to provide for the incorporation of The Manitoba-Saskatchewan Conference of the Seventh-day Adventist Church
1995 CHAPTER 03 An Act to provide for the incorporation of The Manitoba-Saskatchewan Conference of the Seventh-day Adventist Church (Assented to March 28, 1995) WHEREAS there had existed for many years
More informationGrant Agreement - End Grant for the «1» Project
Metropolitan Council Municipal Publicly Owned Infrastructure Inflow/Infiltration Grant Program Grant Agreement - End Grant for the «1» Project Funded by the State of Minnesota General Obligation Bond Proceeds
More informationGENERAL ASSEMBLY OF NORTH CAROLINA SESSION 2013 SESSION LAW HOUSE BILL 331
GENERAL ASSEMBLY OF NORTH CAROLINA SESSION 2013 SESSION LAW 2013-202 HOUSE BILL 331 AN ACT TO STABILIZE TITLES AND TO PROVIDE A UNIFORM PROCEDURE TO ENFORCE CLAIMS OF LIEN SECURING SUMS DUE CONDOMINIUM
More informationMUNICIPAL SERVICE BENEFIT UNIT (MSBU) CREATION AND ADMINISTRATION POLICY 16-01
MUNICIPAL SERVICE BENEFIT UNIT (MSBU) CREATION AND ADMINISTRATION POLICY 16-01 PURPOSE: POLICY: The purpose of this policy is to provide an orderly and efficient method for utilizing the statutory authority
More information2018 Washington State Affordable Housing and Homelessness Legislative Priorities
2018 Washington State Affordable Housing and Homelessness Legislative Priorities Create Affordable Homes Update: The legislature passed a Capital Budget with $106.8 million for the Housing Trust Fund!
More informationExplanatory Notes. for. The Planning and Development Act, 2007
Explanatory Notes for The Planning and Development Act, 2007 Introduction The purpose of these notes is to explain the provisions of The Planning and Development Act, 2007 (the Act). The explanatory notes
More informationIC Application of chapter Sec. 1. This chapter applies to each unit having a commission. As added by P.L (ss), SEC.18.
IC 36-7-14.5 Chapter 14.5. Redevelopment Authority IC 36-7-14.5-1 Application of chapter Sec. 1. This chapter applies to each unit having a commission. As added by P.L.380-1987(ss), SEC.18. IC 36-7-14.5-2
More informationTHE GENERAL ASSEMBLY OF PENNSYLVANIA SENATE BILL
PRINTER'S NO. THE GENERAL ASSEMBLY OF PENNSYLVANIA SENATE BILL No. Session of 01 INTRODUCED BY BLAKE, RESCHENTHALER, SABATINA, SCHWANK, FONTANA, SCAVELLO, BREWSTER, COSTA, YUDICHAK, McGARRIGLE, LEACH,
More informationCommunity Occupancy Policy
First adopted: November 2013 Revision dates/version: April 2014, November 2018 Next review date: April 2021 Engagement required: Document number: D 2751142 Associated documents: Sponsor/Group: General
More informationAn Act to incorporate the Canadian Bible College of the Christian and Missionary Alliance
CANADIAN BIBLE COLLEGE c. 129 1 An Act to incorporate the Canadian Bible College of the Christian and Missionary Alliance being a Private Act Chapter 129 of the Statutes of Saskatchewan, 1949 (effective
More information1 SB By Senators Hightower, Glover and Albritton. 4 RFD: County and Municipal Government. 5 First Read: 12-MAR-15.
1 SB220 2 168824-6 3 By Senators Hightower, Glover and Albritton 4 RFD: County and Municipal Government 5 First Read: 12-MAR-15 Page 0 1 SB220 2 3 4 ENROLLED, An Act, 5 To allow a county, municipality,
More information3.6 Availability of Surplus Government Assets for Non-Profit Organizations
3.6 Availability of Surplus Government Assets Background The Province of Nova Scotia Surplus Crown Property Disposal Act and Regulations provide the authority and direction in the disposal of all surplus
More informationFPP Committee Meeting Proposed COA Changes. June 8, 2018
FPP Committee Meeting Proposed COA Changes June 8, 2018 Agenda Visit various GASB Statements COA changes needed GASB #84 Fiduciary Activities Statement No. 84 Fiduciary Activities How many currently report
More informationCOMMUNITY AFFAIRS COMMITEE SOCIAL SERVICES LEGISLATION AMENDMENT (HOUSING AFFORDABILITY) BILL 2017
SUBMISSION COMMUNITY AFFAIRS COMMITEE SOCIAL SERVICES LEGISLATION AMENDMENT (HOUSING AFFORDABILITY) BILL 2017 NOVEMBER 2017 Shelter WA, 1st Floor, 33 Moore St, East Perth WA 6004 / 08 9325 6660 / www.shelterwa.org.au
More informationThe Ministry of Defence s arrangement with Annington Property Limited
A picture of the National Audit Office logo Report by the Comptroller and Auditor General Ministry of Defence The Ministry of Defence s arrangement with Annington Property Limited HC 762 SESSION 2017 2019
More informationREPUBLIC OF SOUTH AFRICA
Please note that most Acts are published in English and another South African official language. Currently we only have capacity to publish the English versions. This means that this document will only
More informationOVERVIEW OF HOUSING DEVELOPMENT CORPORATION, LONDON (HDC)
OVERVIEW OF HOUSING DEVELOPMENT CORPORATION, LONDON (HDC) Information for Persons Interested in Applying to Serve on the HDC Board of Directors STEPHEN GIUSTIZIA EXECUTIVE LEAD SGIUSTIZIA@HDCLONDON.CA
More informationGeorgia 2015 Legislation as of May 25, 2015
Georgia 2015 Legislation as of May 25, 2015 The 2015-2016 Georgia General Assembly reconvened January 12, 2015 and adjourned April 2, 2015. Below is an end of session update on real estate related bills
More informationA Guide to the Municipal Planning Process in Saskatchewan
A Guide to the Municipal Planning Process in Saskatchewan A look at the municipal development permit and the subdivision approval process in Saskatchewan May 2008 Prepared By: Community Planning Branch
More informationSaskatchewan Conference of Mennonite Brethren Churches*
1 MENNONITE BRETHREN CHURCHES c. 122 Saskatchewan Conference of Mennonite Brethren Churches* being a Private Act Chapter 122 of the Statutes of Saskatchewan, 1953 (effective April 1, 1953) as amended by
More informationDISPOSAL AND APPROPRIATION OF LAND BY LOCAL COUNCILS
Legal Topic Note LTN 45 December 2016 DISPOSAL AND APPROPRIATION OF LAND BY LOCAL COUNCILS 1 This note will explain the rules and procedures around the disposal of non-charity land by a local council or
More information