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RFD- 3241 Bylaws   Item #   9. d.    
Regular Council Meeting Agenda
Meeting Date: 02/26/2018  
Title:    C-1035-18 - First and Second Reading - 2018 Supplementary Assessment Bylaw - Goodwin
Department: Corporate Services  
Strategic Vision Element: This topic relates to all three of the City’s strategic vision elements contained in Council’s Strategic Plan Related Goal: Spruce Grove has a robust, growing economic base that generates balanced revenues to support the City’s high standards for services and programs.

Request for Decision Summary
The purpose of this report is to seek Council's authorization for supplementary assessments of new improvements for the purpose of taxation in 2018.

Proposed Motion
That first reading be given to Bylaw C-1035-18 - 2018 Supplementary Assessment Bylaw.

That second reading be given to Bylaw C-1035-18 - 2018 Supplementary Assessment Bylaw.
A supplementary assessment bylaw is required to levy property taxes on newly constructed improvements which are occupied or completed during 2018 but were not assessed at 100 per cent completion on the annual assessment notice mailed in February, 2018.

A supplementary assessment bylaw applies to the year in which it is passed, only if it is passed before May 1 of that year.

Third reading is scheduled for March.
Most Alberta municipalities prepare supplementary assessments.
Assessments are prepared by the Assessor and are subject to review and appeal by an assessed person. The notification process for supplementary assessment is similar to the process for annual assessments.

Assessments will be calculated on improvements completed from January through to September, 2018. In May a combined tax and assessment notice will be mailed separate from the annual tax notice and will be for construction completed up to April 30. Combined notices will also be mailed in October for construction completed up to September 30. Construction occurring between November and December is not assessed for supplementary however, the annual assessment issued the following year will reflect this growth. 
An estimated 320 properties will receive a supplementary assessment in 2018.
Supplementary Assessment Bylaw

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