1. WHEREAS in accordance with Section 553 of the Municipal Government Act, a Council may add amounts to the tax roll of a parcel of land including, but not limited to:

    - Unpaid charges referred to in Section 42 for a municipal utility service provided to the parcel by a municipal public utility that are owing by the owner of the parcel.

    - Costs associated with tax recovery proceedings related to the parcel

  1. THEREFORE, Village administration is hereby directed to add to the tax roll of a parcel of land, any amounts owing to the Village of Barons under Section 553 of the Municipal Government Act.

  2. THAT administration will add any outstanding amounts to the respective tax rolls of properties as they become due, or before December 31 in each calendar year.

  3. THAT the amount added to the tax roll becomes taxes owing to the municipality and is subject to the January 1* penalty if the amount remains unpaid after December 31.

In reading Policy 0481, I would have never guessed it is a policy, not a bylaw. That presents a large issue as under the MGA, council can only delegate authority via bylaw.

203(1) A council may by bylaw delegate any of its powers, duties or functions under this or any other enactment or a bylaw to a council committee or any person unless an enactment or bylaw provides otherwise.2

Adding amounts owing to the tax roll is one of said powers3. As it stands, we have a policy masquerading as bylaw and any amount added to the tax roll under this policy is in contravention of the MGA.

A proper bylaw should be written and adopted to bring the village into compliance.

  1. Policy 048↩︎

  2. s 203 - Delegation by council↩︎

  3. s 553 - Adding amounts owing to tax roll↩︎