+ RMA Rural Municipalities
of Alberta

Resolution 9-00S

Assessment and Taxation of Conservation Easements

January 1, 2000
Expiry Date:
March 31, 2003
Active Status:
Vote Results:

WHEREAS the Standards of Assessment Regulation specifies that the valuation standard for a parcel of land is market value, or if the parcel is used for farming operations, agricultural use value;AND WHEREAS the Assessment Standards Regulation that was in place before the Municipal Government Act, SA 1994, c. M-26.1 specified that the first three acres of a parcel of land (or larger area in use) were to be assessed at market value and the remaining area of the parcel that is not used for anything, or is used for conservation purposes was to be assessed as though it was farmland (agricultural use value);AND WHEREAS land that has been set aside for conservation purposes provides a benefit to society;AND WHEREAS property owners should therefore be encouraged to designate land for conservation purposes;

Operative Clause:

THEREFORE BE IT RESOLVED that the Alberta Association of Municipal Districts and Counties request the provincial government to amend section 2(1) of the Standards of Assessment Regulation by adding the following as subsection (c):(c) a parcel or part of a parcel of land that is used for conservation purposes, and on which a conservation or environmental easement has been registered, shall be assessed as though it is farmland (agricultural use value).

Member Background:

None provided.

Provincial Ministries:
Municipal Affairs
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