HomeMy WebLinkAbout2003-11-17 Council MinutesTo Gene Kiviaho
Reeve Hoppins
Members of Council
From C Frank Grills A.M.A.A
Assessor
Date November 17 2003
Council Agenda Item # 7(b)
Issue Intervener Status in MGB appeals for High Throughput Grain Elevators
Background. Seven High Throughput Grain Elevators in Alberta were appealed to
various Assessment Review Boards in 2003 So far five have been appealed to the
Municipal Government Board and it is expected that all seven will be appealed to the
MGB One tax agent is representing all seven appeals
For the most part all seven appeals deal with the same issues The agent is arguing that
the recommended procedural guide should not be followed as it is not regulated The
non assessable allowance as well as the allocation between Machinery and Equipment
and Buildings and Structures is incorrect Obsolescence should be applied to the
facilities due to lower than expected throughputs
If the High Throughput Grain Elevator appeals are successful at the Municipal
Government Board Kneehill County could be looking at a 60% plus reduction in the
assessment on these grain handling facilities, with similar or greater reduction in the
taxes
On November 3, 2003 a letter was sent by the Assessor to the Municipal Government
Board requesting intervener status on any and all High Throughput Grain Elevator
appeals
The Municipal Government Board response letter of November 5, 2003 (attached)
received November 13, 2003 was that the Board requires council authorization for
someone to become an intervener Then that individual will have to make a request of the
board at the hearing on behalf of Kneehill County
Recommendation -
That Council authorize the pursuit of intervener status on any and all High Throughput
Grain Elevator appeals to the Municipal Government Board
Respectfully Submitted,
C Frank Grills A.M.A.A
Assessor
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To Gene Kiviaho
Reeve Hoppms
Members of Council
From C Frank Grills A.M.A.A
Assessor
Date November 17 2003
Council Agenda Item # 7(c)
Issue Letter from Lacombe County Commissioner (attached) re MGB appeals for High
Throughput Grain Elevators
Background- Seven High Throughput Grain Elevators in Alberta were appealed to
various Assessment Review Boards in 2003 So far five have been appealed to the
Municipal Government Board and it is expected that all seven will be appealed to the
MGB One tax agent is representing all seven appeals
It is expected that the Tax Agent will put forward new legal arguments at the MGB
hearings and have legal council present at the hearings
Lacombe County is requesting that as a group a common and consistent defense be
presented at the MGB Lacombe County consulted Brownlee Fryett in preparation for
their ARB hearing and is suggesting that the group use one lawyer to present all seven
appeals and share the cost of the lawyer
Since Kneehill County ARB has not made a decision yet on the elevator appeal, it is
unlikely that at the MGB level our case would be dealt with at the same time as the
others The five appeals currently before the MGB are expected to proceed the week of
January Stn
Recommendation
That Council authorize the pursuit of a group approach to the MGB appeals and the use
of one lawyer for the appeals with the sharing of costs
Respectfully Submitted
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C Frank Grills A.M.A.A
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