Cities Regulations, C-11.1 Reg 1

1 CITIES C-11.1 REG 1 The Cities Regulations being Chapter C-11.1 Reg 1 (effective January 1 and April 9, 2003 - consult Table of Regulations for effective dates) as amended by the Statutes of Saskatchewan, 2003, c.18; and Saskatchewan Regulations 119/2004, 135/2005, 136/2005, 88/2006, 16/2007, 109/2007, 131/2008, 120/2010, 66/2012, 7/2013, 12/2013, 67/2013, 24/2014, 79/2016, 16/2017, 130/2017, 76/2018, 81/2019, 108/2020, 139/2020, 128/2021, 98/2022, 5/2023, 56/2024 and 55/2025. NOTE: This consolidation is not official. Amendments have been incorporated for convenience of reference and the original statutes and regulations should be consulted for all purposes of interpretation and application of the law. In order to preserve the integrity of the original statutes and regulations, errors that may have appeared are reproduced in this consolidation. 2 C-11.1 REG 1 CITIES Table of Contents PART I PART V Tax Discounts Preliminary Matters 19 Maximum discount for prompt payment 1 Title 20 Maximum discount for prepayment 2 Interpretation 21 Maximum discount for payment of arrears 3 Oath and penalties 3.1 Model code of ethics 22 Maximum rebate for payment of arrears and penalties 3.2 Public disclosure statements PART V.1 3.3 Conflict of interest Public Reporting on Municipal Waterworks 4 Repealed 22.1 Interpretation of Part 5 Emergency closure of streets 22.2 Application 5.1 Criminal record check 22.3 Rate policy 6 Repealed 22.4 Investment strategy 6.1 Application to the court re disqualification 22.5 Information available for public inspection 6.2 Repealed 22.6 Information to be provided to consumers and to 6.3 Date for mill rate survey return the minister 6.4 Service of documents PART VI 6.5 Exceptions to physical space for electronic meetings Forms 6.6 Population variance for wards 23 Forms PART II PART VII Public Accounts Coming into Force 7 Report of expenditures 24 Coming into force 8 Report of revenues Appendix 9 Limitations and requirements of report PART I Table 1 Calculation of Amounts of Land Exempt 10 Remuneration and expenses of members of councils from Taxation 11 Confidentiality Table 2 Maximum rates for the remuneration to be paid PART III to members and secretaries of a centralized board of revision Property Assessment PART II 12 Classes of property Form A Oath or Affirmation – Member of Council 13 Percentages of value Form A.1 Declaration of Member or Secretary 14 Tax phase-in, minimum tax and base tax of Board of Revision 15 Mill rate factors Form A.2 Results of Criminal Record Check 15.1 Effective tax rate limit for Candidate for Election 15.2 Compliance Form B Application for Alteration of City Boundaries, Amalgamation or Restructuring 16 Multiple-use property Form C Notice of Appeal to the Board of Revision 17 Date of classification Form D Notice of Appeal to the Saskatchewan 17.1 Provincial Registrar of boards of revision Municipal Board 17.2 Certification of boards of revision Form E Repealed 17.3 Board of revision appointment Form E.1 Repealed 17.4 Centralized board of revision Form F Repealed 17.5 Direct appeals re commercial and industrial property PART III 17.6 Amounts for simplified appeals Schedule 1 17.7 Deadline to withdraw an appeal Code of Ethics for Members of Council PART IV Tax Exemptions 18 Exemption from taxation 3 CITIES C-11.1 REG 1 CHAPTER C-11.1 REG 1 The Cities Act PART I Preliminary Matters Title 1 These regulations may be cited as The Cities Regulations. Interpretation 2(1) In these regulations: (a) “Act” means The Cities Act; (b) “board” means: (i) any board, association, commission, committee or other body that: (A) is established by the council of a city; and (B) receives the majority of its funds from that city; and (ii) any board of a controlled corporation; (b.1) “cannabis plant” means a plant that belongs to the genus Cannabis; (b.2) “centralized board of revision” means a board of revision established pursuant to section 194.1 of the Act; (c) “Form” means a Form set out in Part II of the Appendix; (c.1) “oil or gas non-well site” has the meaning assigned to it in the assessment manual, as defined in Part X of the Act; (d) “public accounts” means a city’s public accounts prepared pursuant to section 156 of the Act; (e) “Table” means a Table set out in Part I of the Appendix (2) For the purposes of paragraph 2(1)(g.1)(ii)(F) of the Act, “contact information” includes a user account on a website with secure information storage, if the following conditions are met: (a) the recipient has consented to receive documents or information through the website; and (b) the sender informs the recipient when a document or information is posted on the website through at least 1 other option listed under “contact information” as defined in the Act in each instance that a document or information is required to be sent pursuant to the Act. (3) For the purposes of subclause 2(1)(p)(i) of the Act, an improvement that is “a building or structure” includes the following facilities at an oil or gas well, battery or gas handling site: (a) an oil storage facility; (b) a chemical storage facility. 4 C-11.1 REG 1 CITIES (4) For the purposes of clause 2(1)(cc.11) of the Act, “resource production equipment” includes fixtures, machinery, tools, railroad spur tracks and other appliances by which a mine or petroleum oil or gas well is operated, but does not include any of the following: (a) tipples, general offices, general stores, rooming houses, public halls or yards; (b) the following facilities at an oil or gas well, battery or gas handling site: (i) an oil storage facility; (ii) a chemical storage facility. 17 Apr 2003 cC-11.1 Reg 1 s2; 9 Nov 2018 SR 76/2018 s3; 8 Nov 2019 SR 81/2019 s2; 25 Sep 2020 SR 108/2020 s3; 23 Dec 2022 SR 98/2022 s3; 18 Jly 2025 SR 55/2025 s3. Oath 3(1) Form A is the form prescribed for the official oath to be taken by a member of council pursuant to section 68 of the Act. (2) Form A.1 is the form prescribed for the official oath to be taken by a member of a board of revision and a secretary of a board of revision pursuant to subsection 192(4.1) of the Act. 30 Mar 2007 SR 16/2007 s3. Model code of ethics 3.1(1) Schedule 1 as set out in Part III of the Appendix is prescribed as the model code of ethics for the purposes of section 66.1 of the Act. (2) Pursuant to clause 66.1(7)(b) of the Act, a council shall adopt a code of ethics within 120 days after the coming into force of this section. (3) A council may make alterations to the wording of the prescribed code of ethics that do not conflict with the substance of the code and are not designed to mislead. 28 Oct 2016 SR 79/2016 s3. Public disclosure statements 3.2(1) For the purposes of clause 116(6)(a) of the Act, a member of council is required to provide a written amendment to the public disclosure statement if the conflict of interest declared by the member of council involves information that: (a) has not been previously disclosed on his or her public disclosure statement; and (b) is required to be disclosed pursuant to section 116 of the Act. (2) Subsection (1) only applies to information or a matter that is required to be disclosed on the city’s public disclosure statement. 28 Oct 2016 SR 79/2016 s3. 5 CITIES C-11.1 REG 1 Conflict of interest 3.3 For the purposes of sections 114.1 and 117.2 of the Act, “to improperly further another person’s private interests” includes, but is not limited to, a member of council doing any of the following: (a) using that member’s office or position to execute or influence a decision of the council, council committee, controlled corporation or other body, or another person, regarding the private interest; (b) releasing or communicating information obtained by that member’s office or position that is not available to the public that the member knew or ought to have known may be used to further the private interest; (c) receiving any payment or reward, or promise of payment or reward, for the use of that member’s office or position to execute or influence a decision regarding the private interest; (d) using that member’s office or position to give preferential treatment or to show partiality or other bias in decision making that does not benefit residents or the public regarding a municipal matter; (e) directing or influencing a municipal employee to give preferential treatment, take action or make a recommendation regarding the private interest or a matter related to the private interest that the employee would not otherwise have given, taken or made. 25 Sep 2020 SR 108/2020 s4. 4 Repealed. 2003, c.18, s.66. Emergency closure of streets 5 The notice requirements respecting temporary street closure set out in subsection 15(2) of the Act do not apply in the case of an emergency in which there is a present or imminent event, situation or condition: (a) that requires immediate action or prompt co-ordination and regulation of action; and (b) for which the normal use of the street would: (i) constitute a significant risk or danger to public safety; (ii) result in damage to property; or (iii) endanger or interfere with those responding to the emergency. 17 Apr 2003 cC-11.1 Reg 1 s5. Criminal record check 5.1(1) If a candidate is required by a bylaw of a council pursuant to section 63.1 of the Act to submit a criminal record check, the criminal record check that is submitted must: (a) be in Form A.2; and (b) have attached to it the criminal record check received from the candidate’s local police service. 6 C-11.1 REG 1 CITIES (2) The criminal record check mentioned in subsection (1) must have been completed by the local police service not more than 60 days before the date that the criminal record check is submitted in accordance with the requirements set out in section 63.1 of the Act. 17 Dec 2010 SR 120/2010 s3; 19 Jly 2024 SR 56/2024 s3. 6 Repealed 19 Jly 2024 SR 56/2024 s4. Application to the court re disqualification 6.1 For the purposes of subsections 121(2) and (2.1) of the Act, application to a judge of the court is to be made in the form and manner established by the Court of King’s Bench. 25 Sep 2020 SR 108/2020 s5; 19 Jly 2024 SR 56/2024 s5. 6.2 Repealed 19 Jly 2024 SR 56/2024 s6. Date for mill rate survey return 6.3 For the purposes of subsection 260.1(1) of the Act, a city shall submit to the minister, on or before August 15 of each year, information respecting tax tools, tax rates and any other taxes and rates levied or proposed to be levied by the city. 25 Sep 2020 SR 108/2020 s6. Service of documents 6.4(1) For the purposes of subsection 347(4) of the Act, if a notice, order or other document relates to an appeal, dispute resolution or the collection of tax arrears, the notice, order or other document is deemed to be received on: (a) the 5th business day after the date of its mailing, unless the person to whom it was mailed establishes that, through no fault of the person, the person did not receive the notice, order or other document or that the person received it at a later date; or (b) the delivery date, if sent by registered mail and the delivery date shown on the signed post office receipt card is a date earlier than the 5th business day after the date of its mailing. (1.1) For the purposes of subsection 347(4) of the Act, if a notice, order or other document relates to a property assessment appeal, the notice, order or other document may be served by email, and that email is deemed to be received on the date of transmission, unless the person to whom it was emailed establishes that, through no fault of the person, that person did not receive the notice, order or other document or that the person received it at a later date. (2) If service cannot be effected in accordance with subsection 347(1) of the Act, a notice, order or other document may be served by publishing it in at least 2 issues of a newspaper, if the second publication appears at least 3 business days before any action is taken with respect to the matter to which the notice, order or document relates. (3) In the circumstances mentioned in subsection (2), in addition to publication in a newspaper, a notice, order or other document may be served by publishing it: (a) on a website operated by the city in a place on the website where public notices are usually published, for at least 10 business days before any action is taken with respect to the matter to which the notice, order or document relates; or 7 CITIES C-11.1 REG 1 (b) in any other manner outlined in the public notice policy adopted by council bylaw. 25 Sep 2020 SR 108/2020 s6; 23 Dec 2022 SR 98/2022 s5. Exceptions to physical space for electronic meetings 6.5 For the purposes of subsection 99(2) of the Act, it is not necessary for a city to provide a location for the public respecting an electronic meeting if there is: (a) in the opinion of the clerk: (i) severe weather; or (ii) an emergency; or (b) a public health order issued pursuant to section 45 of The Public Health Act preventing the movement or assembly of people. 19 Jly 2024 SR 56/2024 s7. Population variance for wards 6.6 For the purposes of subsection 59(4) and clause 60(b) of the Act, the prescribed percentage is 15%. 19 Jly 2024 SR 56/2024 s8. PART II Public Accounts Report of expenditures 7(1) Commencing with the 2003 financial year and for every subsequent financial year, every city shall report its operating expenditures in its public accounts: (a) under functional categories such as: (i) general government; (ii) transportation; (iii) protective; (iv) environmental health; (v) public health and welfare; (vi) environmental development; (vii) recreation and culture; (viii) water and sewer utility; (ix) transit utility; and (x) other utilities; and (b) under object categories such as: (i) personnel services – wages, salaries and benefits for members of council and for city officers and employees; (ii) professional and contractual services; 8 C-11.1 REG 1 CITIES (iii) heat, light, power, water and telephone; (iv) materials and supplies; (v) grants, donations and subsidies; (vi) capital outlay from operations; (vii) amounts to service: (A) short-term debts; and (B) long-term debts; and (viii) other categories to be specified by the city in the report. (2) Every city shall set out in its public accounts the amount the city has budgeted as operating expenses for each functional category reported pursuant to this section. 17 Apr 2003 cC-11.1 Reg 1 s7. Report of revenues 8 Commencing with the 2003 financial year and for every subsequent financial year, every city shall report its budgeted and actual operating revenues in its public accounts under headings such as: (a) total taxes levied, less requisitions, compromises, abatements and adjustments; (b) net municipal tax levied; (c) mobile home licence fees; (d) grants in lieu of taxes; (e) operating grants and transfers from other governments; (f) charges for city services and local improvements, including: (i) user charges and fees; (ii) licences, levies and permits; (iii) fines and penalties; (iv) development charges; (v) land sales; (vi) utilities, namely: (A) water; (B) sewer; (C) transit and transportation; and (D) others; 9 CITIES C-11.1 REG 1 (g) investment income, interest, dividends, commissions and tax penalties; and (h) miscellaneous amounts and other revenues to be specified by the city in the report. 17 Apr 2003 cC-11.1 Reg 1 s8. Limitations and requirements of report 9 The report in a city’s public accounts of: (a) remuneration paid by the city and by any board: (i) must include remuneration of $50,000 or more paid to any employee of the city or of any board for the year with respect to which the report is prepared; (ii) must not include any amounts paid by the city or any board with respect to any benefits, pension benefits or disability benefits to or on behalf of any employee of the city or of any board; and (iii) must contain the name and most recent employment title of each employee of the city or of any board who was paid $50,000 or more for the year with respect to which the report is prepared; (b) expenditures made by the city and by any board pursuant to contracts: (i) must include expenditures pursuant to contracts for any goods or services if the aggregate of the expenditures pursuant to the contracts for any of those goods or services is $50,000 or more; (ii) with respect to the contracts mentioned in subclause (i), must contain the names of the persons and organizations: (A) with whom the contracts were made; and (B) to whom payments were made; (c) grants by the city or by any board to persons or organizations: (i) must include grants of $50,000 or more; and (ii) must contain the names of the persons and organizations to whom they were made; and (d) goods and services provided by the city and by any board in aid of persons or organizations: (i) if the value of any goods or services is not readily ascertainable, must not include the value of those goods or services; (ii) if the aggregate value of all contributions of goods or services to any persons or organizations is $50,000 or more, must include those contributions of goods or services to those persons or organizations; and (iii) if contributions of goods or services to any persons or organizations mentioned in subclause (ii) were made, must contain the names of the persons and organizations; 10 C-11.1 REG 1 CITIES (e) Repealed. 17 Dec 2010 SR 120/2010 s4. (f) Repealed. 17 Dec 2010 SR 120/2010 s4. 17 Apr 2003 cC-11.1 Reg 1 s9; 17 Dec 2010 SR 120/2010 s4. Remuneration and expenses of members of councils 10 Every city shall report in its public accounts, in full: (a) the remuneration of each member of council or board; and (b) the amounts paid to or on behalf of each member of council or board with respect to business conducted on behalf of the city or board. 17 Apr 2003 cC-11.1 Reg 1 s10. Confidentiality 11 If the receipt of a payment by a person is to be kept confidential by law, the payment shall not be reported in the city’s public accounts in any manner that will or might disclose the identity of the recipient of the payment. 17 Apr 2003 cC-11.1 Reg 1 s11. PART III Property Assessment Classes of property 12(1) The following classes of property are established pursuant to clause 166(1)(a) of the Act: (a) Non-arable (Range) Land and Improvements, which includes only land and improvements, other than occupied dwellings: (i) for which the predominant potential use is as range land or pasture land, determined as the best use that could reasonably be made of the majority of the surface area; or (ii) the majority of the surface area of which is not developed for any use, has been left in or is being returned to its native state or cannot be used for agricultural purposes; (b) Other Agricultural Land and Improvements, which includes only land and improvements, other than occupied dwellings: (i) for which the predominant potential use is cultivation, determined as the best use that could reasonably be made of the majority of the surface area; (ii) used for dairy production, raising poultry or livestock, producing poultry or livestock products, bee keeping, seed growing or growing plants, other than cannabis plants, in an artificial environment; or (iii) used for other agricultural purposes, except for land and improvements classified as Non-arable (Range) Land and Improvements; 11 CITIES C-11.1 REG 1 (c) Residential, which, except for land and improvements classified as Multi- unit Residential or Seasonal Residential, includes only land and improvements used or intended to be used for or in conjunction with a residential purpose, including vacant land subdivided into lots for residential use, provided that if land is used as a yardsite in conjunction with a purpose mentioned in clause (a) or (b), three acres of that land is to be classified as Residential; (d) Multi-unit Residential, which includes only: (i) land and improvements designed and used for or intended to be used for or in conjunction with a residential purpose and to accommodate four or more self-contained dwelling units within a parcel, or in the case of a condominium, any part of a parcel within the meaning of The Condominium Property Act, 1993 that is used for a residential purpose; and (ii) vacant land zoned for use for multiple dwelling units; (e) Seasonal Residential, which includes: (i) only land and improvements: (A) used or intended to be used for or in conjunction with both residential and recreational purposes; (B) located in communities predominantly of a resort nature, in parks, or in rural areas; (C) normally used for a maximum of six months in any year, as determined by the city assessor; and (D) not being the principal residence in Canada of the occupant; and (ii) land and improvements for seasonal camps; (f) Commercial and Industrial, which includes only land and improvements: (i) used or intended to be used for business purposes, including land and improvements for office, wholesale, retail, service, hotel, motel, industrial and manufacturing activities, transportation, communications and utilities; (ii) used or intended to be used for institutional, government, recreational or cultural purposes; (iii) used or intended to be used for mines or petroleum oil wells and gas wells; (iii.1) used or intended to be used to grow cannabis plants in an artificial environment; or (iv) not specifically included in another class of property; (g) Elevators, which includes only: (i) land and improvements designed and used for receiving, processing and shipping grains, oilseeds and special forages and licensed by the Canadian Grain Commission; and (ii) land and improvements used in conjunction the land and improvements described in subclause (i); and 12 C-11.1 REG 1 CITIES (h) Railway Rights of Way and Pipeline, which includes only railway roadway, railway superstructure, and pipeline, and other land and improvements used in conjunction with a pipeline. (2) The assessor shall classify land used, or that has the potential to be used, for an oil or gas non-well site as Non-arable (Range) Land and Improvements, Other Agricultural Land and Improvements, or Commercial and Industrial, in accordance with subsection 16(4). 17 Apr 2003 cC-11.1 Reg 1 s12; 9 Nov 2018 SR/76.2018 s4; 18 Jly 2025 SR 55/2025 s4. Percentages of value 13 In accordance with clause 166(1)(b) of the Act, the following percentages of value are applicable to the classes of property established pursuant to section 12: (a) Non-arable (Range) Land and Improvements – 45%; (b) Other Agricultural Land and Improvements – 55%; (c) Residential – 80%; (d) Multi-unit Residential – 80%; (e) Seasonal Residential – 80%; (f) Commercial and Industrial – 85%; (g) Elevators – 85%; (h) Railway Rights of Way and Pipeline – 85%. 17 Apr 2003 cC-11.1 Reg 1 s13; 17 Dec 2004 SR 119/2004 s3; 15 Feb 2013 SR 7/2013 s2; 10 Mar 2017 SR 16/2017 s2; 24 Dec 2020 SR 139/2020 s2. Tax phase-in, minimum tax and base tax 14 The following classes of property are established for the purposes of tax phase-in pursuant to subsection 260(4) of the Act, minimum tax pursuant to subsection 258(6) of the Act, and base tax pursuant to subsection 259(7) of the Act: (a) Agricultural, which includes land, improvements or land and improvements classified as Non-arable (Range) Land and Improvements and Other Agricultural Land and Improvements pursuant to section 12; (b) Residential, which includes land, improvements or land and improvements classified as Residential, Multi-unit Residential and Seasonal Residential pursuant to section 12; (c) Commercial and Industrial, which includes land, improvements or land and improvements classified as Commercial and Industrial, Elevators, and Railway Rights of Way and Pipeline pursuant to section 12. 17 Dec 2004 SR 119/2004 s4; 22 Mar 2013 SR 12/2013 s2. 13 CITIES C-11.1 REG 1 Mill rate factors 15 The following classes of assessment of property are prescribed for the purposes of mill rate factors pursuant to subsection 255(6) of the Act: (a) Agricultural, which includes the assessments of land and improvements classified as Non-arable (Range) Land and Improvements and Other Agricultural Land and Improvements pursuant to section 12; (b) Residential, which includes the assessments of land and improvements classified as Residential, Multi-unit Residential and Seasonal Residential pursuant to section 12; (c) Commercial and Industrial, which includes the assessments of land and improvements classified as Commercial and Industrial, Elevators, and Railway Rights of Way and Pipeline pursuant to section 12. 17 Dec 2004 SR 119/2004 s4. Effective tax rate limit 15.1(1) Pursuant to subsection 255(6) of the Act, beginning with the 2023 taxation year, in setting the mill rate factors, minimum tax and base tax applicable to classes and sub-classes of property, a council is subject to the limitation that the ratio of the highest effective tax rate applicable to a class or sub-class of property to the lowest effective tax rate applicable to any other class or sub-class of property must not be greater than 7:1 as calculated in accordance with the following formula: HETR LETR where: HETR is the highest effective tax rate applicable to any class or sub-class of property; and LETR is the lowest effective tax rate applicable to any class or sub-class of property. (2) The effective tax rate for a class or sub-class of property is the total municipal property tax levy for that class or sub-class of property divided by the total taxable assessment for that class or sub-class of property after all tax tools, the mill rate factor, base tax, and minimum tax are considered. (3) In calculating the effective tax rate limit set out in subsection (1), a council shall: (a) include taxable assessment, tax levies from the use of a uniform rate and tax tools levied by the council before any abatements or exemptions pursuant to section 244 and subsections 262(3), (4) and (4.1) of the Act; and (b) exclude education property taxes, grants-in-lieu of property taxes, special levies, local improvement levies, special taxes, amusement and other taxes, regional parks’ taxable assessments and tax levies, municipal revenue sharing and fees and charges levied as an alternative to taxation. (4) A council shall determine its effective tax rate limit at the time of adopting its budget. 17 Feb 2023 SR 5/2023 s2. 14 C-11.1 REG 1 CITIES Compliance 15.2(1) A council must calculate the effective tax rate limit in accordance with section 15.1 beginning with the 2023 taxation year. (2) The minister may grant an extension of time to a council to comply with the effective tax rate limit set out in section 15.1 on receipt of a request for an extension of time by the council. (3) A request by a council mentioned in subsection (2) must: (a) be in the form and manner specified by the minister; and (b) set out the reasons why the extension of time is required and the council’s plan to achieve compliance with the effective tax rate limit. (4) For the purposes of subsections (2) and (3), the council shall submit to the minister any supporting documentation and information requested by the minister. (5) After reviewing a request from a council pursuant to subsections (2) and (3), the minister shall provide written notice to the council of the minister’s decision to: (a) grant the extension on any terms and conditions the minister considers appropriate; or (b) refuse to grant the extension. (6) Notice of any extensions granted pursuant to this section may be made available to the public in any manner the minister considers appropriate, including by publishing it on the ministry’s website. 17 Feb 2023 SR 5/2023 s2. Multiple-use property 16(1) If one use of any property is clearly distinct from the property’s predominant use and is not integrated with or directly related to the property’s predominant use, the city assessor may: (a) determine that portions of the property that include more than one use, or portions of the property’s assessment, belong to different classes established pursuant to these regulations; and (b) apportion the assessed value of the property among those classes. (2) Pursuant to section 175 of the Act, if the city assessor determines that portions of any property, or portions of the property’s assessment, belong to different classes established pursuant to these regulations, the property may be entered more than once in the assessment roll for the purpose of indicating the assessed value of each portion of the property within a class. (3) Without limiting the generality of subsections (1) and (2), in the case of land used, or that has the potential to be used, for an oil or gas non-well site, the land shall be assessed separately from any improvements and the assessed person respecting the land shall be determined in accordance with subsection 177(1) of the Act and the assessed person respecting the improvements shall be determined in accordance with subsection 177(2) of the Act. 15 CITIES C-11.1 REG 1 (4) For the purposes of subsection (3), if the portion of the parcel of land used, or that has the potential to be used, for an oil or gas non-well site is: (a) occupied under a lease, licence, permit or contract and the occupier is not the owner or operator of that portion of the parcel of land, the assessor shall classify that portion as: (i) Other Agricultural Land and Improvements, if the assessor determines that the remainder of the parcel of land belongs to the Other Agricultural Land and Improvements class; (ii) Non-arable (Range) Land and Improvements, if the assessor determines that the remainder of the parcel of land belongs to the Non- arable (Range) Land and Improvements class; or (iii) Commercial and Industrial, if the assessor determines that the remainder of the parcel of land belongs to a class other than Other Agricultural Land and Improvements or Non-arable (Range) Land and Improvements; or (b) occupied by the owner or operator of that portion of the parcel of land, the assessor shall classify that portion as Commercial and Industrial. 17 Apr 2003 cC-11.1 Reg 1 s16; 2 Jan 2009 SR 131/2008 s3; 18 Jly 2025 SR 55/2025 s5. Date of classification 17(1) Subject to subsections (2) and (3), in each year as of January 1, properties, and the assessments of properties, are to be classified as belonging to the classes established pursuant to these regulations. (2) A new improvement or a newly subdivided parcel is to be classified as of the date that it is added to the assessment roll. (3) If there is a change in the use of a property, the property is to be classified as of the date that the change is made to the assessment roll. 17 Apr 2003 cC-11.1 Reg 1 s17. Provincial Registrar of boards of revision 17.1(1) The Office of the Registrar is established pursuant to section 193.1 of the Act as the certification body for all boards of revision in Saskatchewan. (2) Applications for board of revision certification may be made to the Office of the Registrar on and after June 1, 2022. (3) The Office of the Registrar may certify a board of revision to hear property assessment appeals if the Office of the Registrar is satisfied that: (a) each member of the board of revision and the secretary of the board of revision have completed the relevant training approved by the minister with respect to property assessment appeals; and (b) the board of revision has met all other certification requirements set by the minister, if any. 16 C-11.1 REG 1 CITIES (4) Certification of a board of revision expires on the date set out in the certification notice or on the occurrence of one of the following events: (a) more than half of the members of the board have resigned or been replaced by new members; (b) the board of revision no longer meets the certification requirements set by the minister pursuant to clause (3)(b), if any. (5) The Office of the Registrar may enter into an agreement with a third party to provide training for board of revision members that is approved by the minister with respect to property assessment appeals. (6) The Office of the Registrar may require a third party with which it has a current or past agreement to provide training as mentioned in subsection (5) to provide a list of all board of revision members who have started or completed training with that third party. (7) The Office of the Registrar, for the purposes of carrying out its functions, may collect information from boards of revision, including the following: (a) a list of municipalities for which a board of revision has been appointed; (b) statistics on property assessment appeals and board decisions for a specified period; (c) any other information with respect to property assessment appeals and board of revision activities requested by the Office of the Registrar. (8) The Office of the Registrar, for the purposes of carrying out its functions, may collect information from municipalities, including the following: (a) the names of the members of the board of revision appointed by a municipality; (b) statistics respecting assessment value change for a specified period, including any agreements to adjust the assessment value pursuant to section 204 of the Act; (c) any appeal fees set by a council pursuant to section 196 of the Act for a specified period; (d) any expenditures with respect to a board of revision incurred by a municipality for a specified period; (e) any other information with respect to property assessment appeals and board of revision activities requested by the Office of the Registrar. (9) The minister may request that the Office of the Registrar provide the minister with a written report respecting any matter concerning the Office of the Registrar, and the Office of the Registrar shall provide that report within the period specified by the minister. (10) The minister may require the Office of the Registrar to make publicly available, in any manner that the minister considers appropriate, any information respecting any matter concerning the Office of the Registrar, including a list of certified boards of revision. 17 CITIES C-11.1 REG 1 (11) If the minister establishes certification requirements for the purposes of clause (3)(b), the Office of the Registrar shall cause those requirements to be made public in any manner that it considers appropriate. 24 Dec 2021 SR 128/2021 s2. Certification of boards of revision 17.2(1) Every board of revision must be certified by the Office of the Registrar in accordance with section 17.1 to hear property assessment appeals commencing with the 2023 taxation year. (2) A council shall ensure that its appointed board of revision is certified by the Office of the Registrar pursuant to subsection 17.1(3) before any property assessment appeal is heard with respect to that council’s municipality by that board of revision. (3) A board of revision is eligible to apply to the Office of the Registrar for certification only after: (a) each member of the board of revision and the secretary of the board of revision have completed the relevant training approved by the minister with respect to property assessment appeals; and (b) the board of revision has met all other certification requirements set by the minister pursuant to clause 17.1(3)(b), if any. (4) A board of revision must apply to the Office of the Registrar for certification: (a) within 30 days after being appointed by a council and not later than the day on which the assessment roll is prepared in any municipality for which the board of revision is appointed; or (b) if the certification of the board of revision expires pursuant to subsection 17.1(4), before hearing a property assessment appeal. 24 Dec 2021 SR 128/2021 s2. Board of revision appointment 17.3 A resolution passed by a council pursuant to section 192 of the Act appointing persons to the board of revision for the municipality must be submitted to the Office of the Registrar immediately after the meeting at which it was passed and not later than the date on which the assessment roll is prepared. 24 Dec 2021 SR 128/2021 s2. Centralized board of revision 17.4(1) For the purposes of clause 194.1(5)(a) of the Act, a centralized board of revision must obtain certification from the Office of the Registrar pursuant to subsection 17.2(1). (2) A centralized board of revision established pursuant to section 194.1 of the Act is deemed to be the appointed board of revision pursuant to section 192 of the Act for the current taxation year for any municipality that: (a) has not provided the Office of the Registrar with a resolution of appointment of a board of revision pursuant to section 17.3; 18 C-11.1 REG 1 CITIES (b) has appointed a board of revision and that board has not applied for certification pursuant to subsection 17.2(4); or (c) has appointed a board of revision that has applied to be certified and the Office of the Registrar has denied the application for certification. (3) Every municipality for which a centralized board of revision is appointed or is deemed to be appointed pursuant to subsection (2) shall pay the following: (a) an annual retainer to the centralized board of revision in the amount of $250; (b) the amounts to that board that do not exceed the maximum rates for the remuneration that may be paid to members and secretaries of the centralized board of revision in accordance with Table 2 of the Appendix. (4) A centralized board of revision may require a municipality to cover the reasonable travel and accommodation costs associated with that board’s services and hearings of assessment appeals related to that municipality. (5) For the purposes of clause 194.1(7)(e) of the Act, the secretary of a centralized board of revision shall be appointed by the centralized board of revision. 23 Dec 2022 SR 98/2022 s6. Direct appeals re commercial and industrial property 17.5 For the purpose of clause 214(1)(b) of the Act, the prescribed amount is $1 million. 19 Jly 2024 SR 56/2024 s11. Amounts for simplified appeals 17.6 For the purposes of clause 195(1)(b) of the Act, the prescribed amount is $750,000. 19 Jly 2024 SR 56/2024 s11. Deadline to withdraw an apeal 17.7 For the purposes of clause 204(3)(b) of the Act, the appellant shall provide written notice to withdraw the appeal no later than 72 hours before the scheduled hearing date. 19 Jly 2024 SR 56/2024 s12. PART IV Tax Exemptions Exemption from taxation 18(1) The following buildings are prescribed pursuant to paragraph 262(1)(c) (ii) (A) of the Act: (a) a building or part of a building used as a dormitory for students of an independent school; 19 CITIES C-11.1 REG 1 (b) any portion of a building used as a student dormitory that is occupied as a residence by a residential supervisor of that dormitory; (c) a building or part of a building used as a kitchen or dining room for students of an independent school; (d) a building or part of a building used primarily for the purpose of an independent school; and (e) a building or part of a building used for storage or maintenance purposes for an independent school. (2) The following amounts are prescribed pursuant to paragraph 262(1)(c)(ii)(B) of the Act: (a) two square metres of land for every one square metre of occupied space of a building or part of a building that is exempted pursuant to clause (1) (a), (b) or (e); (b) two square metres of land for every one square metre of occupied space of a building or part of a building that is exempted pursuant to clause (1)(c) if that building or part of that building is used in connection with a building or part of a building mentioned in clause (1)(a) or (b); (c) with respect to a building or part of a building mentioned in clause (1)(d), the land used in connection with that building or part of that building in an amount calculated in accordance with Table 1 of the Appendix. (3) Notwithstanding subsection (2), if a city has a bylaw in effect that requires that more land than that calculated pursuant to clause (2)(a) or (b) be used in connection with the buildings or parts of buildings mentioned in that clause, the amount of land exempt from taxation is the amount of land required by the city’s bylaw. 17 Apr 2003 cC-11.1 Reg 1 s18. PART V Tax Discounts Maximum discount for prompt payment 19(1) A council may allow a maximum percentage discount of 15% in any year for the prompt payment of: (a) the current year’s taxes on property, except for taxes the city levies in accordance with The Education Property Tax Act; (b) special taxes; or (c) local improvement special assessments. (2) If a council allows any of the taxes or special assessments mentioned in subsection (1) to be paid in instalments, the maximum cumulative discount that the council may allow for payment in instalments is 15% in any year. 17 Apr 2003 cC-11.1 Reg 1 s19; 28 Sep 2012 SR 66/2012 s3; 15 Dec 2017 SR 130/2017 s3. 20 C-11.1 REG 1 CITIES Maximum discount for prepayment 20 A council may allow a maximum percentage discount of 15% in any year for prepayment of: (a) the current year’s taxes on property, except for taxes the city in accordance with The Education Property Tax Act; (b) special taxes; or (c) local improvement special assessments in advance of the day fixed by bylaw for payment of those taxes or special assessments. 28 Sep 2012 SR 66/2012 s3; 15 Dec 2017 SR 130/2017 s4. Maximum discount for payment of arrears and penalties 21 A council may allow a maximum percentage discount of 15% in any year for the payment of all or part of the arrears of taxes and penalties on: (a) property taxes, except for taxes the city in accordance with The Education Property Tax Act; (b) special taxes; or (c) local improvement special assessments. 17 Apr 2003 cC-11.1 Reg 1 s21; 28 Sep 2012 SR 66/2012 s5; 15 Dec 2017 SR 130/2017 s5. Maximum rebate for payment of arrears and penalties 22 A council may allow a rebate in any year for the payment of all or part of the arrears of taxes and penalties, up to an amount equal to the amount of the penalty, on: (a) property taxes, except for taxes the city in accordance with The Education Property Tax Act; (b) special taxes; or (c) local improvement special assessments. 17 Apr 2003 cC-11.1 Reg 1 s22; 28 Sep 2012 SR 66/2012 s6; 15 Dec 2017 SR 130/2017 s6. PART V.1 Public Reporting on Municipal Waterworks Interpretation of Part 22.1 In this Part: (a) “consumer” means a consumer of water supplied by a city’s municipal waterworks; (b) Repealed 19 Jly 2024 SR 56/2024 s13. 21 CITIES C-11.1 REG 1 (c) Repealed 19 Jly 2024 SR 56/2024 s13. (c.1) “expenses” means a city’s total annual expenses in relation to its municipal waterworks, as included in its financial statements pursuant to section 155 of the Act; (d) “human consumptive use” means human consumptive use as defined in The Waterworks and Sewage Works Regulations; (e) “hygienic use” means hygienic use as defined in The Waterworks and Sewage Works Regulations; (f) “municipal distribution system” means a distribution system, as defined in The Waterworks and Sewage Works Regulations, that is: (i) owned by a city, directly or through a controlled corporation; and (ii) operated by a city, directly or through a controlled corporation, or by another person on behalf of a city; (g) “municipal waterworks” means waterworks that are: (i) owned by a city, directly or through a controlled corporation; and (ii) operated by a city, directly or through a controlled corporation, or by another person on behalf of a city; (h) “reserves” means the moneys that a city has set aside for capital infrastructure projects relating to its municipal waterworks; (i) “revenues” means a city’s total annual revenues in relation to its municipal waterworks, as reported in its financial statements pursuant to section 155 of the Act; (j) “waterworks” means works that are used to supply, collect, treat, store or distribute water intended or used for a human consumptive use or a hygienic use, whether or not any other use is or has been made of that water. 16 Dec 2005 SR 135/2005 s2; 19 Jly 2024 SR 56/2024 s13. Application 22.2(1) This Part applies only to municipal waterworks that are: (a) connected to and part of a municipal distribution system; and (b) used to supply, collect, treat, store or distribute water intended or used for human consumptive use. (2) This Part does not apply to municipal waterworks that are: (a) regulated pursuant to The Health Hazard Regulations; or (b) used to supply water for a hygienic use, as authorized pursuant to The Waterworks and Sewage Works Regulations, but not for a human consumptive use. 16 Dec 2005 SR 135/2005 s2; 19 Jly 2024 SR 56/2024 s14. 22 C-11.1 REG 1 CITIES Rate policy 22.3(1) Every council must adopt, by bylaw or resolution, a rate policy that: (a) sets out the rates or fees to be charged to consumers for the use of water from the city’s municipal waterworks; and (b) includes the method used for determining those rates or fees. (2) Repealed 19 Jly 2024 SR 56/2024 s15. 16 Dec 2005 SR 135/2005 s2; 19 Jly 2024 SR 56/2024 s15. Investment strategy 22.4(1) Every council must adopt, by bylaw or resolution, a capital investment strategy that includes the method used for determining capital plans respecting the city’s municipal waterworks. (2) Repealed 19 Jly 2024 SR 56/2024 s16. 16 Dec 2005 SR 135/2005 s2; 19 Jly 2024 SR 56/2024 s16. Information available for public inspection 22.5 For the purposes of subsection 91(4) of the Act, on or before September 1 of each year, every council must make the following information available to the public through its municipal office: (a) the city’s current rate policy and capital investment strategy as adopted pursuant to sections 22.3 and 22.4; (b) the report provided to consumers pursuant to section 22.6; (c) the city’s current reserves; (d) the most recent independent engineering assessment conducted pursuant to section 32 of The Waterworks and Sewage Works Regulations respecting the municipal waterworks, if applicable; (e) capital plans for infrastructure projects, if applicable; (f) the sources of funding to be used for the infrastructure projects mentioned in clause (e), if applicable; (g) all current agreements entered into by the city respecting the provision of municipal waterworks services, if applicable. 16 Dec 2005 SR 135/2005 s2; 19 Jly 2024 SR 56/2024 s17. 23 CITIES C-11.1 REG 1 Information to be provided to consumers and to the minister 22.6(1) On or before September 1 of each year, every council must provide a report containing the following information to its consumers respecting the city’s municipal waterworks: (a) a statement of the city’s revenues and expenses for the previous calendar year; (b) a comparison of the city’s revenues to the city’s expenses, expressed as a ratio in accordance with the following formula: R E where: R is the city’s revenues; and E is the city’s expenses; (c) any explanation of the ratio mentioned in clause (b) that the city considers necessary; (d) notice that the information required pursuant to section 22.5 is available for inspection at the city’s municipal office during regular office hours; (e) if applicable, a written statement providing the reason why clauses 22.5(1) (d), (e), (f) and (g) do not apply to the city and stating that therefore the information mentioned in those clauses is not available. (2) A council is deemed to have provided the information mentioned in subsection (1) to its consumers if the council has caused the information to be: (a) published in a newspaper in accordance with subsection 2(2) of the Act; (b) posted on the city’s website; or (c) included in the mailing of annual reports, bills or other municipal forms to each household or place of business that receives water from the city’s municipal waterworks.

(3) On or before September 1 of each year, every council must submit to the minister a declaration in a form and manner determined by the minister that the council has provided the report required pursuant to subsection (1) to its consumers. (4) On the request of the minister, a council shall submit to the minister within the period set by the minister: (a) a copy of the report provided to consumers pursuant to subsection (1); and (b) any additional information that the minister considers appropriate respecting the city’s municipal waterworks. 24 C-11.1 REG 1 CITIES (5) If, on receipt of additional information pursuant to clause (4)(b), the minister directs the council to do so, the council shall provide the additional information to its consumers, as soon as possible, in a manner mentioned in subsection (2). 16 Dec 2005 SR 135/2005 s2; 19 Jly 2024 SR 56/2024 s18. PART VI Forms Forms 23(1) Form B is the form to be used by a council on an application pursuant to subsection 43.1(1) of the Act: (a) for the alteration of the city’s boundaries; or (b) for amalgamation or restructuring with other municipalities. (2) Form C is the form to be used: (a) as the notice of appeal that is required pursuant to subclause 185(1)(c) (ii) and subsection 197(6) of the Act; and (b) as the notice of appeal for a simplified appeal pursuant to subsection 195(4) of the Act. (3) Form D is the form to be used as the notice of appeal to the Saskatchewan Municipal Board that is required pursuant to subsection 217(2) of the Act. (4) Repealed. 17 Dec 2010 SR 120/2010 s5. (5) Repealed. 17 Dec 2010 SR 120/2010 s5. (6) Repealed. 17 Dec 2010 SR 120/2010 s5. 17 Apr 2003 cC-11.1 Reg 1 s23; 29 Sep 2006 SR 88/2006 s3; 12 Oct 2007 SR 109/2007 s3; 17 Dec 2010 SR 120/2010 s5; 16 Aug 2013 SR 67/2013 s3. 25 CITIES C-11.1 REG 1 PART VII Coming into Force Coming into force 24(1) Subject to subsection (2), these regulations come into force on the day on which they are filed with the Registrar of Regulations. (2) Sections 1, 2 and 6 and Parts III and IV of these regulations, and Part I of the Appendix to these regulations, come into force on the day on which these regulations are filed with the Registrar of Regulations, but are retroactive and are deemed to have been in force on and from January 1, 2003. 17 Apr 2003 cC-11.1 Reg 1 s24. 26 C-11.1 REG 1 CITIES Appendix PART I TABLE [Clause 18(2)(c)] Calculation of Amounts of Land Exempt from Taxation Combined Divisions I, II, III Maximum Enrolment of Divisions I and II and IV or Divisions III and IV Students in School School (hectares) Schools (hectares) 75 or less 1.2 1.6 100 2.2 2.2 200 2.4 2.4 300 2.4 2.8 400 2.8 3.2 500 2.8 3.6 700 3.2 4.4 1 000 4.0 5.7 Plus 0.4 hectares for each additional 100 pupils. 17 Apr 2003 cC-11.1 Reg 1. TABLE 2 [Clause 17.4(3)(b)] Maximum rates for the remuneration to be paid to members and secretaries of a centralized board of revision Activity Maximum Fee Hourly board member rate with respect to hearing of single $150 family residential property assessment appeal Hourly board member rate with respect to hearing of any appeal $250 other than single family residential property assessment appeal Hourly secretary rates $50 23 Dec 2022 SR 98/2022 s7. 27 CITIES C-11.1 REG 1 PART II FORM A [Subsection 3(1)] Oath or Affirmation – Member of Council I, ______________________ , having been elected to the office of _________________ in the ______________________________ of ___________________________________ , DO SOLEMNLY PROMISE AND DECLARE THAT: 1 I will truly, faithfully and impartially, to the best of my knowledge and ability, perform the duties of this office; 2 I am qualified to hold the office to which I have been elected; 3 I have not received and will not receive any payment or reward, or promise of payment or reward, for the exercise of any corrupt practice or other undue execution or influence of this office; 4 I have read, understand and agree to abide by the code of ethics, rules of conduct and procedures applicable to my position as a member of council required of me by The Cities Act and any other Act and by the council; 5 I will: (a) perform the duties of office imposed by The Cities Act and any other Act or law and by the council; (b) disclose any conflict of interest within the meaning of Part VII of The Cities Act; and (c) comply with the code of ethics, rules of conduct and procedures applicable to the office I now hold that are imposed by The Cities Act and any other Act and by the council. DECLARED before me at ____________________, Saskatchewan this _____ day of __________, 20_ _____. ______________________________ Signature of Declarant _________________________________________ A Commissioner for Oaths for Saskatchewan, a Notary Public, a City Clerk, etc. (as the case may be) My commission expires ____________________ 28 Oct 2016 SR 79/2016 s4. 28 C-11.1 REG 1 CITIES FORM A.1 [Subsection 3(2)] Declaration of Member or Secretary of Board of Revision I, _______________________ , having been appointed to the office of _________________ (member/secretary) of the board of revision for the ________________________ of ______________________ , DO SOLEMNLY PROMISE AND DECLARE THAT: 1. I will truly, faithfully and impartially, to the best of my knowledge and ability, perform the duties of this office; 2. I have not received and will not receive any payment or reward, or promise of payment or reward, for the exercise of any corrupt practice or other undue execution of this office; 3. I am not for any reason disqualified from holding this office. DECLARED before me at ) _______________________, Saskatchewan ) this __________ day of ) __________________________, 20 _______. ) ) _________________________________ ) Signature of Declarant ) __________________________________________) A Commissioner, etc. ) (or as the case may be) ) 30 Mar 2007 SR 16/2007 s4. 29 CITIES C-11.1 REG 1 FORM A.2 [Clause 5.1(1)(a)] RESULTS OF CRIMINAL RECORD CHECK FOR CANDIDATE FOR ELECTION NAME OF CANDIDATE: __________________________________________________________________________ Last Name Given Name Middle Name PREVIOUS NAME and/or ANY OTHER NAMES USED: ___________________________________________ ADDRESS: _______________________________________________________________________________________ Apt.# Street/Avenue ___________________________________________________________________________________________________ City/Town Province/Postal Code Telephone Number DATE OF BIRTH: ___________________________________ PLACE OF BIRTH: _______________________ Year/Month/Day GENDER: Male / Female CITY: _____________________________________________________________________________________________ Name of city NAME OF LOCAL POLICE SERVICE THAT CONDUCTED CHECK: _____________________________ CRIMINAL RECORD CHECK ATTACHED: Yes / No Note: The criminal record check from the local police service must be attached to this form to be acceptable for submission with the nomination paper and must have been completed not more than 60 days before the date of submission. STATEMENT OF CONSENT: I consented to a search of all records available at the time the search was conducted, including charges before the courts (including active alternative measures, stays of proceedings entered within one year of this request and findings of unfit to stand trial), findings of guilt or convictions (including youth records accessible under subsection 119(2) of the Youth Criminal Justice Act) and court orders (including peace bonds, restraining orders and recognizances under sections 810.01, 810.1 or 810.2 of the Criminal Code) registered in my name in the National Repository and local records available to the police service. I understand that if a possible record existed, it would not be disclosed until identification was confirmed by either myself or by fingerprints. I also understand that apprehensions, orders or other records relating to The Mental Health Services Act or The Youth Drug Detoxification and Stabilization Act were not disclosed. I understand criminal record checks submitted pursuant to section 63.1 of The Cities Act: • are not considered to be for a volunteer position; • are not considered to be for a position with the vulnerable sector; • do not require fingerprint verification for the sake of submission with the nomination paper and it was my option to submit a fingerprint verification to confirm my identity and record or lack of a record; • do not require a release of information to a third party because I received the results personally; and • are not required to include copies of the records themselves. Dated this _____ day of ___________________ 20 ____. Signature: _____________________________________ 17 Dec 2010 SR 120/2010 s6; 19 Jly 2024 SR 56/2024 s19. 30 C-11.1 REG 1 CITIES FORM B [Subsection 23(1)] Application for Alteration of City Boundaries, Amalgamation or Restructuring APPLICATION AND PROPOSAL 1. In accordance with subsection 43.1(1) of The Cities Act, the council of the City of ______________________________________________________________ applies for: Alteration of its boundaries; Amalgamation with the municipality of ________________________________; or Restructuring with the municipality of ___________________________________ . REASONS 2. The reasons for the request are: (Attach extra sheets if necessary) (a) (b) (c) (d) (e) RESOLUTIONS 3. A certified copy of a resolution of the council requesting the proposed boundary alteration/amalgamation/restructuring is attached as Schedule 1. 4. The council of the ___________________________________________________________ (City/Town/Village/Resort Village/R.M./Northern Municipality) of ___________________________________________has consented/has not consented to this proposal. Accordingly, a certified complementary resolution of the council is/ is not attached as Schedule 2. MAP 5. A map showing in detail the proposed boundary alteration/amalgamation/ restructuring is attached as Schedule 3. PUBLIC MEETING 6. If a public meeting was held pursuant to subsection 43(3) of The Cities Act, a written summary of the public meeting is attached as Schedule 4. 7. Copies of all written submissions respecting the proposed boundary alteration/ amalgamation/restructuring received by the council are attached as Schedule 5. 31 CITIES C-11.1 REG 1 PRIOR MEDIATION/DISPUTE RESOLUTION 8. Copies of reports or records with respect to any attempt at prior mediation within the previous year in relation to this application are attached as Schedule 6. 9. If this application requires the statements regarding matters in dispute pursuant to subsection 43.1(9) of The Cities Act, the statements are attached as Schedule 7. DECLARATION 10. I, _________________________________________________ , being the City Clerk/City Commissioner/City Manager of the City of ___________________________________ , CERTIFY THAT: 1. I have personal knowledge of the matters herein deposed to. 2. This application was duly authorized by the council of the City of __________ . 3. The preliminary proceedings required by subsections 43(1), (2), (3), (4), (5) and (6) of The Cities Act were carried out. 4. The statements contained within this application are true. I make this solemn declaration believing it to be true and knowing that it is of the same force and effect as if made under oath and by virtue of the Canada Evidence Act. DECLARED before me at ____________________________ , Saskatchewan this _____ day of _________________, 20 _____ . ________________________________ Signature of Declarant ___________________________________________ A Commissioner, etc. (or as the case may be) 16 Aug 2013 SR 67/2013 s4. 32 C-11.1 REG 1 CITIES FORM C [Subsection 23(2)] Notice of Appeal to the Board of Revision (DEADLINE FOR APPEAL IS _________________) To the secretary of the board of revision of the City of _______________Saskatchewan: Section 1: I choose the: Simplified appeal process (section 195 of The Cities Act) Regular appeal process I appeal against the: (check beside those which apply) Property valuation (land valuation or improvement valuation or both) Property classification (land classification or improvement classification or both) Exemption Preparation or content of the assessment roll Preparation or content of the notice of assessment (assessed value or taxable assessment) Of the following Property Address: _____________________ Account Number: ________ Assessed Parcel: _______________________________________________________________ *(Plan, Block, Lot) Section 2: I make this appeal on the following grounds (nature of alleged error): _______________________________________________________________________________ _______________________________________________________________________________ _______________________________________________________________________________ (Attach extra sheets if necessary) Section 3: In support of these grounds, I hereby state the following material facts to be true and accurate: _______________________________________________________________________________ _______________________________________________________________________________ _______________________________________________________________________________ (Attach extra sheets if necessary) 33 CITIES C-11.1 REG 1 Section 4: I request that the following change(s) be made to the assessment roll (if known): _______________________________________________________________________________ _______________________________________________________________________________ _______________________________________________________________________________ (Attach extra sheets if necessary) I have discussed my appeal with________________________________________________ , (Assessor’s or assessment appraiser’s name) of the City Assessor’s office, on this date __________________________and the following (month/day/year) is a summary of that discussion: (Include the outcome of the discussion and any details of the facts or issues agreed to by the parties.) _______________________________________________________________________________ _______________________________________________________________________________ OR I have not discussed my appeal with the City Assessor’s office for the following reasons: (Provide reasons why no discussion was held.) _______________________________________________________________________________ _______________________________________________________________________________ _______________________________________________________________________________ (Attach extra sheets if necessary) 34 C-11.1 REG 1 CITIES Section 5: Contact Information Appellant’s Name: Agent’s Name (if named/known2): Mailing Address: Mailing Address: City/Town: City/Town: Province: Postal Code: Province: Postal Code: Home Phone #: Business Phone #: Home Phone #: Business Phone #: Fax #: Cell #: Fax #: Cell #: E-mail address: E-mail address: The Appellant’s interest in the property is: _______________________________________________________________________________ (e.g. owner, tenant, property manager) Dated this ______ day of ________________________, 20 ______. (day) (month) (year) Assessment Value under Appeal: $ ___________________________ $ ________________ (Enclosed Appeal Fee3) _____________________________________ ______________________________________ (Appellant’s/Agent’s Name – please print) (Appellant’s/Agent’s Signature) 1What is the difference between the regular and simplified appeal processes? For regular appeals, any written material and photographs you provide in support of your appeal must be submitted to BOTH the secretary of the board of revision and the city’s assessor at least 20 days before the date of your hearing. The appeal will be heard by a panel comprising three members of the board. Section 195 of The Cities Act provides for a simplified appeal process to be used at the option of the appellant. You may choose the simplified appeal process if your appeal is for: . a single family residential property or residential condominium; or . any property that has an assessed value of $750,000 or less. In the simplified process, the chairperson may appoint only one member of the board to hear the appeal. If you qualify for a simplified appeal process and request it on the Notice of Appeal, you may provide any written material and photographs in support of your appeal to the board of revision and the city’s assessor at your hearing. However, to avoid delays at your hearing, you are encouraged to provide your material to BOTH the secretary of the board of revision and the city’s assessor at least 20 days before the date of your hearing. The written material you provide for either process should identify why you feel there is an error in your assessment. 2 Subsection 197(6.1) of The Cities Act provides that regardless of whether or not an appellant has named an agent in the notice of appeal pursuant to subsection (6), the appellant retains the right to name an agent, change an agent or use additional agents at any time during the appeal process. 3 The appellant must file this notice of appeal with the secretary of the board of revision, together with any fee set by council, within the period set out in section 198 of The Cities Act. Information on appeal fees may be obtained from the city. On receipt of this notice, the secretary of the board of revision must determine whether the notice complies with the requirements set out in section 197 of The Cities Act. If the notice does not comply, the secretary must notify the appellant of the deficiencies in the notice and grant the appellant one 14-day extension to perfect it. 16 Aug 2013 SR 67/2013 s4; 19 Jly 2024 SR 56/2024 s19. 35 CITIES C-11.1 REG 1 FORM D [Subsection 23(3)] Notice of Appeal to the Saskatchewan Municipal Board To the secretary of the Saskatchewan Municipal Board: I appeal the decision (or failure to render a decision) of the board of revision appeal no. __________________ for the City of ____________________________________ to the Saskatchewan Municipal Board respecting the: (check beside those which apply) Property valuation (land valuation or improvement valuation or both) Property classification (land classification or improvement classification or both) Exemption Preparation or content of the assessment roll Preparation or content of the notice of assessment of ______________________________________ ____________________________ (legal description) (assessment or alternate number) _______________________________________________________________________________ (civic address, if applicable) Assessment value under appeal: $ __________________ Assessment Year: _________ My grounds for appeal are as follows: _______________________________________________________________________________ _______________________________________________________________________________ (Attach additional pages if necessary) 36 C-11.1 REG 1 CITIES Contact information for this appeal: Appellant’s Name: Agent’s Name (if named/known2): Mailing Address: Mailing Address: City/Town: City/Town: Province: Postal Code: Province: Postal Code: Home Phone #: Business Phone #: Home Phone #: Business Phone #: Fax #: Cell #: Fax #: Cell #: E-mail address: E-mail address: The Appellant’s interest in the property is: _______________________________________________________________________________ (e.g. owner, tenant, property manager, assessor) Dated this ______ day of ________________________, 20 ______. (day) (month) (year) _____________________________________ ______________________________________ (Appellant’s/Agent’s Name – please print) (Appellant’s/Agent’s Signature) $ __________________________ (Enclosed Appeal Fee) INFORMATION NOTE (1) The appellant must serve this Notice of Appeal on the secretary of the Saskatchewan Municipal Board (SMB). (2) The appeal fee prescribed in The Saskatchewan Municipal Board Fees Regulations, payable to the SMB, must accompany this notice, along with a copy of the Notice of Assessment for the property under appeal. Information on appeal fees may be obtained from the SMB. (3) On receipt of this notice, the secretary of the SMB must determine whether the notice complies with the requirements set out in section 217 of The Cities Act. If the notice does not comply, the secretary must notify the appellant of the deficiencies in the notice and grant the appellant one 14-day extension to perfect it. (4) On receipt of a perfected notice of appeal, the secretary must serve a copy of this notice on every party to the appeal other than the appellant and provide a copy of this notice to the secretary of the board of revision. 16 Aug 2013 SR 67/2013 s4. 37 CITIES C-11.1 REG 1 FORM E Annual Statement of Account of School Taxes for the Year_____ Repealed. 17 Dec 2010 SR 120/2010 s6. FORM E.1 Interim Statement of Account of School Taxes for the Period January 1 to August 31, _____ Repealed. 17 Dec 2010 SR 120/2010 s6. FORM F Monthly Statement of Account of School Taxes Repealed. 117 Dec 2010 SR 120/2010 s6. PART III Schedule 1 [Section 3.1] Code of Ethics for Members of Council Preamble As members of council, we recognize that our actions have an impact on the lives of all residents and property owners in the community. Fulfilling our obligations and discharging our duties responsibly requires a commitment to the highest ethical standards. The quality of the public administration and governance of the city of __________ , as well as its reputation and integrity, depends on our conduct as elected officials. Purpose and Interpretation The purpose of this code is to outline basic ethical standards and values for members of council. It is to be used to guide members of council respecting what their obligations are when fulfilling their duties and responsibilities as elected officials. This code is to be interpreted in accordance with the legislation applicable to the municipality, the common law and the policies and bylaws of the municipality. Neither the law nor this code is to be interpreted as exhaustive, and there will be occasions on which a council will find it necessary to adopt additional rules of conduct in order to protect the public interest and to enhance the public confidence and trust in local government. It is the responsibility of each member of council to uphold the standards and values set out in this code. Standards and Values a. Honesty Members of council shall be truthful and open in their roles as council members and as members of the communities they serve. 38 C-11.1 REG 1 CITIES b. Objectivity Members of council shall make decisions carefully, fairly and impartially. c. Respect Members of council shall treat every person, including other members of council, municipal employees and the public, with dignity, understanding and respect. Members of council shall not engage in discrimination, bullying or harassment in their roles as members of council. They shall not use derogatory language towards others, shall respect the rights of other people and groups, shall treat people with courtesy and shall recognize the importance of the different roles others play in local government decision making. d. Transparency and Accountability Members of council shall endeavour to conduct and convey council business and all their duties in an open and transparent manner, other than those discussions that are authorized to be dealt with in a confidential manner in closed session, so that stakeholders can view the process and rationale used to reach decisions and the reasons for taking certain actions. Members of council are responsible for the decisions that they make. This responsibility includes acts of commission and acts of omission. e. Confidentiality Members of council shall refrain from disclosing or releasing any confidential information acquired by virtue of their office except when required by law or authorized by council to do so. Members shall not take advantage of or obtain private benefit from information that is obtained in the course of or as a result of their official duties or position and that is not in the public domain. This includes complying with The Local Authority Freedom of Information and Protection of Privacy Act in their capacity as members of council of a local authority. f. Leadership and the Public Interest Members of council shall serve their constituents in a conscientious and diligent manner and act in the best interests of the municipality. A member shall strive, by focussing on issues important to the community and demonstrating leadership, to build and inspire the public’s trust and confidence in local government. Members of council are expected to perform their duties in a manner that will bear close public scrutiny and shall not provide the potential or opportunity for personal benefit, wrongdoing or unethical conduct. 39 CITIES C-11.1 REG 1 g. Responsibility Members of council shall act responsibly and in accordance with the Acts of the Parliament of Canada and the Legislature of Saskatchewan, including The Cities Act. This duty includes disclosing actual or potential conflicts of interest, either financial or otherwise relating to their responsibilities as members of council, following policies and procedures of the municipality, and exercising all conferred powers strictly for the purpose for which the powers have been conferred. Every member of council is individually responsible for preventing potential and actual conflicts of interest. 28 Oct 2016 SR 79/2016 s5. 40 C-11.1 REG 1 CITIES REGINA, SASKATCHEWAN Printed by the authority of THE KING’S PRINTER Copyright©2025