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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 • Page 28 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 C/' -,- �' � C Frank Grills A.M.A.A Page 30