Tax, Utilities & Financial Notices
This section covers common questions about tax payments, utility enforcement, financial reporting, and tax arrears.
Partial Tax Payments (municipal vs. education portion)
Municipalities collect both the municipal and education portions of property taxes. Taxpayers cannot choose to pay only one portion - payment must be made in full as billed.
Unpaid Utility Bills & water service disconnection
Municipalities may discontinue water service if a utility bill remains unpaid, as part of their enforcement tools. Disconnection policies should be applied consistently and in line with local procedures.
Cheques & Signing Authority when the administrator is away
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All cheques and other negotiable instruments must be signed by the administrator and at least one other individual designated by council.
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Council designates signing authorities through a formal resolution.
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If the administrator is away, and with council approval, they may delegate cheque signing authority to another municipal employee.
publicizing Audited Financial Statements
Municipalities must:
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Publicize their audited financial statements (or a summary) by September 1 following the audited year, as per Section 185(3) of The Municipalities Act.
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Publicizing may include:
- Mailing copies (if council deems appropriate)
- Publishing a summary in a local newspaper
- Posting it in another accessible manner (e.g., website)
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The full audited statement must be available to the public upon request from the municipal office.
Content & Rules of the tax enforcement list
When pursuing tax enforcement:
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A Tax Enforcement List must be published to notify property owners and the public.
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This notice should include:
- The legal description of the land
- Title number(s)
- Amount of tax arrears and associated costs
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Publishing property owner names is not recommended, as it may violate The Local Authority Freedom of Information and Protection of Privacy Act.
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The ad must also state that if payment isn't made within 60 days, a tax lien will be registered against the property.