Town’s practice of back taxing property is unfair
Dear Editor:
The Municipalities Act allows for a council to tax property yearly, but there is no provision for retroactive taxation. The Limitations Act only allows council to collect arrears of taxes within a six-year period. So, could it be that the council of today is acting outside its municipal authority by back taxing property?
A town has authority to impose residential property tax against residential property; but this taxation is fiscally limited to a current year. Property tax is imposed yearly against each property assessed, and the amount of property tax imposed against each property varies depending on size. So then, what is the rationale for the ‘current year’ aspect of the town’s practice to back tax?
Some property owners in the Town of CBS have already received residential tax invoices for current and five years back taxes. The town is using the Limitations Act to do this; but this Act only allows council to collect for arrears of taxes within a six-year period. So then, the town has actually created a new tax for current and five previous years, and most likely intends to collect any arrears that may arise from it. Imagine that, a double whammy for the town.
Legislation is law, and policy made thereto must conform to that Law. The fact is that there has to be policy in place based on legislation for any practice of council to even exist. When inquiring about your back-taxation, ask this question of someone in the Finance Department: “What is the ‘policy’ behind the ‘practice’?”
For now, the Town is randomly applying this unprecedented tax to avoid upheaval in the town, but be assured the Town intends to impose current and five years back taxation against all properties. What would the Minister responsible say about the town’s practice of retroactively taxing property by way of the Limitations Act?
Let’s face it, who would think that anyone would consider collection of arrears of taxes and imposition of taxes as being the same thing? Well, that is the mind set of our present council. Surely common sense still accounts for something. You be the judge.
The back taxing of property includes but is not limited to the subdivision of your property. Council has given itself authority to further tax your backyards, claiming that it is previously unassessed property.
It has also given itself authority to not only collect this tax for a current year, but also to collect an equal amount of tax for five previous years. Council has gone so far as to tax and back tax woodland that is in the cutting area of forestry and not rezoned for residential use.
It is obvious that council is acting outside the parameters of legislation. My view is that council must, therefore, abolish this practice and refund any money collected thus far in relation to it.
David Cable
Foxtrap, CBS
The problem with this is that a tax cannot be applied without an assessment.
The Municipal Assessment Agency will not assess retroactively , hence the Town cannot tax retroactively .
Further legislation defines what is legal but must also be constitutionally based, else is void.
A legislature must bring before it all “taxes” it intends to levy on the citizens in a proposed budget.
But this does not include municipal “taxes”.
If voted down the government must resign and call an election .
What they do is download fiscal responsibilities to the municipalities to keep the liabilities out of their budget and force towns to balance their own budgets via property taxes collection .
Further, towns in this province apply a flat rate for water “tax” whether one is connected to the mains or not .
Charging anyone for goods and services not received is illegal .
One can protest by helping to vote out a Council in the next election but the municipal vote is not constitutionally protected and is prescribed by the Province.