Base Tax & Mill Rates Bylaws

BYLAW NO. 17 -  2014

A BYLAW of the City of Swift Current, in the Province of Saskatchewan, to fix and levy the annual rate of taxation and the base tax for the year 2014.

NOW THEREFORE, COUNCIL FOR THE CITY OF SWIFT CURRENT IN COUNCIL ASSEMBLED ENACTS AS FOLLOWS:

1. That the uniform rate of taxation to be levied on all taxable assessment in the City of Swift Current, Saskatchewan, for the year 2014 shall be as follows:

2. In accordance with Section 259 of The Cities Act the Base Tax shall be applied on the following classes of properties within the City of Swift Current: 

3. Where a property is classified within more than one property classification by the the City Assessor, the base tax amount will be applied to the residential portion of that property.

4. Discounts shall be allowed on all 2014 levies in accordance with the Bylaws of the City of Swift Current.

5. THAT Bylaw No. 6 - 2013 is hereby repealed.

6. THIS BYLAW shall come into force and have effect from the first (1^st) day of January, 2014.

INTRODUCED AND READ a first time this 9^th day of June, 2014.

READ a second time this 9^th day of June, 2014.

READ a third time and finally passed this 9^th day of June, 2014.

BYLAW NO. 18 - 2014

A BYLAW of the City of Swift Current, in the Province of Saskatchewan, to establish mill rate factors.

WHEREAS Section 255 (1) of The Cities Act, authorizes the Council, by bylaw, to set mill rate factors for the purpose of establishing the levy for a taxable assessment; and

WHEREAS pursuant to Section 288 (7) of The Education Act, mill rate factors established by the municipality cannot be applied to the school tax mill rates;

WHEREAS the Council of the City of Swift Current, in the Province of Saskatchewan, deems it advisable and expedient that mill rate factors be established;

NOW THEREFORE, COUNCIL FOR THE CITY OF SWIFT CURRENT IN COUNCIL ASSEMBLED ENACTS AS FOLLOWS:

1. THAT the City of Swift Current, in the Province of Saskatchewan, will establish a mill rate for the purpose of taxation pursuant to Section 255 of The Cities Act, and will apply to the aforementioned mill rate the mill rate factors that are outlined in this bylaw.

2. THAT the tax mill rate factors shall be as follows:

2.1 THAT the mill rate factor to be utilized in respect to the land, improvements or both of the Agricultural classes as approved by The Cities Act shall be 2.230.

2.2 THAT the mill rate factor to be utilized in respect to the land, improvements or both of the Residential classes as approved by The Cities Act shall be .376.

2.3 THAT the mill rate factor to be utilized in respect to the land, improvements, or both of the Multi Unit Residential sub class as approved by The Cities Act shall be 1.600.

2.4 THAT the mill rate factor to be utilized in respect to the land, improvements or both of the Multi Unit Residential sub class for multi plex units between 4 and 6 units  as approved by The Cities Act shall be .880.

2.5 THAT the mill rate factor to be utilized in respect to the land, improvements or both of the Commercial and Industrial class and Elevator class as approved by The Cities Act shall be 1.460.

2.6 THAT the mill rate factor to be utilized in respect to the land, improvements or both of the Commercial A as approved by The Cities Act shall be 2.510.

2.7 THAT the mill rate factor to be utilized in respect to the land, improvements or both of the Commercial B as approved by The Cities Act shall be 4.540.

2.8 THAT the mill rate factor to be utilized in respect to the land, improvements or both of the Commercial C as approved by The Cities Act shall be 1.933.

2.9 THAT the mill rate factor to be utilized in respect to the land, improvements or both of the Commercial D as approved by The Cities Act shall be 5.080.

2.10 THAT the mill rate factor to be utilized in respect to the land, improvements, or both of the Non-profit Halls sub class as approved by The Cities Act shall be 1.161.

3. THAT Bylaw No. 7 - 2013 be hereby repealed.

4. THIS BYLAW shall come into force and have effect from the first (1^st)  day of January, 2014.

INTRODUCED AND READ a first time this 9^th day of June, 2014.

READ a second time this 9^th day of June, 2014.

READ a third time and finally passed this 9^th day of June, 2014.

BYLAW NO. 19 - 2014

A BYLAW of the City of Swift Current, in the Province of Saskatchewan, to provide for the creation of a special tax within the current year.

WHEREAS the Council of the City of Swift Current deems it desirable and necessary to fund the construction of the new Cypress Regional Hospital for their 35% share of the construction cost in the form of eleven million two hundred thousand dollars less other municipal  commitments.  This amount is to be recovered over a period of approximately 12 years through an annual levy on properties with improvements.

NOW, THEREFORE, the Council of the City of Swift Current in the Province of Saskatchewan, enacts as follows:

1. THAT pursuant to Section 275 of The Cities Act, a special tax based on each parcel of land with improvements is to be based as follows: 

 a) A flat rate of $100.00 per property for residential with improvements;

 b) Multi-family landlords will be charged the flat rate of $100.00 multiplied by the number of units in the property.

 c) Commercial properties to be based on the following:

2. The revenue raised by the special tax is to be applied to the debt that was incurred to construct the new Cypress Regional Health Hospital.

3. That interested persons may request the City to review the application or calculation of a special tax on property if they consider that an error or omission was made in that application or calculation.  They may do so by requesting the same in writing to the City’s Deputy Chief Administrative Officer/Chief Financial Officer.

4. This Bylaw shall have force and have effect from the first (1^st) day of January, 2014, upon final reading from Council.

INTRODUCED AND READ a first time this 9^th day of June, 2014.

READ a second time this 9^th day of June, 2014.

READ a third time and finally passed this 9^th day ofJune, 2014.