2ND Street NE Three Hills, Alberta

KNEEHILL COUNTY REGULAR COUNCIL MEETING

AGENDA Tuesday, April 23, 2019

8:30 a.m. Kneehill County Council Chambers 1600- 2ND Street NE Three Hills, Alberta

1.0 Agenda 1.1 Additions to the Agenda 1.2 Adoption of the Agenda

2.0 Approval of Minutes 2.1 Regular Council Meeting Minutes of April 9, 2019 2.2 Special Council Meeting Minutes of April 15, 2019

3.0 Delegations 3.1 BDO Canada LLP, Alan Litster and Ryan Wachter @ 8:45 a.m.- 2018 Financial Statements

4.0 Public Hearings 4.1 Bylaw 1796- Redesignation portion of SE 19-34-24 W4 from A to LRC @ 11:00 a.m.

5.0 Municipal Services 5.1 Transportation No Report

5.2 Water/Wastewater/Environment No Report

5.3 Planning No Report

5.4 Agricultural Service Board & Parks 5.4.1 Weed and Pest Inspector, and Soil Conservation Officer

5.5 Protective Services No Report

6.0 Corporate Services 6.1 2018 Audited Financial Statements 6.2 2019 Operating Budget 6.3 2019 Project and Capital Budget 6.4 Water Local Improvement Bylaw Amendments- Bylaws 1790, 1791, 1792 6.5 Water Service Area Special Tax Bylaw 1788 6.6 Trochu Recreation Area Special Tax Bylaw 1789 6.7 2019 Tax Rate Bylaw 1787

1 2019.04.23 Council Package

7.0 Business Arising from Previous Minutes 7.1 Community Grants to Non Profit Organizations Policy #15-3, Round One

8.0 New Business 8.1 Kneehill 4-H District Request

9.0 Disposition of Delegation & Public Hearing Business 9.1 Bylaw 1796- Redesignation of portion of SE-19-34-24-W4 from A to LRC

10.0 Council and Committee Reports 10.1 Committee of the Whole Meeting- February 5, 2019 10.2 Committee of the Whole Meeting- February 12, 2019 10.3 Canadian Badlands Ltd.

11.0 Council Follow-up Action List

12.0 Closed Session 12.1 Lease- (Section 25 FOIP)

13.0 Motions from Closed Session

Adjournment

Regular Council Meeting Agenda April 23, 2019 Page | 2

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MINUTES OF THE APRIL 9, 2019 REGULAR MEETING OF THE COUNCIL OF KNEEHILL COUNTY HELD AT THE KNEEHILL COUNTY OFFICE, 1600- 2ND STREET NE, THREE HILLS, ALBERTA

PRESENT:

Division No. 1 Faye McGhee, Deputy Reeve Division No. 2 Debbie Penner, Councillor Division No. 3 Jerry Wittstock, Reeve Division No. 4 Glen Keiver, Councillor Division No. 5 Jim Hugo, Councillor Division No. 6 Wade Christie, Councillor Division No. 7 Kenneth King, Councillor

ALSO PRESENT: Interim Chief Administrative Officer Laurie Watt Director Corporate Services Mike Morton Protective Services Manager Debra Grosfield Manager of ASB and Parks Bowen Clausen Manager of Financial Services Will Wolfe Information Management Supervisor Will Nyman Recording Secretary Carolyn Van der Kuil

CALL TO ORDER Reeve Wittstock in the Chair Reeve Wittstock called the meeting to order at 8:30 a.m.

AGENDA 1.0 Agenda 1.1 Additions to the Agenda Additions under Agricultural Service Board & Parks 5.4.2 ASB Rental Equipment

Additions under New Business 8.2 Letter from Rocky View County

ADOPTION OF 1.2 Adoption of Agenda AGENDA 154/19 Councillor Christie moved approval of the agenda as amended. CARRIED UNANIMIOUSLY

MINUTES 2.0 Minutes 2.1 Special Council Meeting Minutes of March 21, 2019 155/19 Deputy Reeve McGhee moved approval of the March 21, 2019 Special Council Meeting minutes as presented. CARRIED UNANIMOUSLY

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3 2019.04.23 Council Package COUNCIL MINUTES OF APRIL 9, 2019

2.2 Special Council Meeting Minutes of March 25, 2019 156/19 Councillor Penner moved approval of the March 25, 2019 Special Council Meeting minutes as presented. CARRIED UNANIMOUSLY

2.1 Regular Council Meeting Minutes of March 26, 2019 157/19 Councillor King moved approval of the March 26, 2019 Council Meeting minutes as presented. CARRIED UNANIMOUSLY

ASB 5.4 Agricultural Service Board 5.4.1 Seasonal Staff and Budget Amendment 158/19 Councillor Christie moved that Council approve an additional $30,000 to the Agricultural Services 2019 budget for a seasonal position and funding for advertising and education on Clubroot, with funds to come from general operating revenues. CARRIED UNANIMOUSLY

5.4.2 ASB Rental Equipment 159/19 Deputy Reeve McGhee moved that Council supports the recommendation of the Agricultural Service Board to discontinue the rental equipment program, donating the Scales and Cattle Chute to the local 4-H district, and to dispose of the remainder rental equipment through a local equipment bid. CARRIED

CORPORATE SERV 6.0 Corporate Services 6.1 4th Quarter 2018 Financial Report 160/19 Deputy Reeve McGhee moved that Council receives for information the January to December 2018 Financial Reports as presented. CARRIED UNANIMOUSLY

6.2 Bank Reconciliation- October to December 2018 161/19 Councillor King moved that Council receives for information the October to December 2018 Bank Reconciliation as presented. CARRIED UNANIMOUSLY

6.3 2018 Financial Surplus 162/19 Councillor King moved that Council transfer the 2018 Financial Surplus funds in total of $3,500,000 to the following reserves: $2.1 million to Revenue Stabilization Reserve and $1.4 million to Road Reserve. CARRIED

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4 2019.04.23 Council Package COUNCIL MINUTES OF APRIL 9, 2019

6.4 2018 Transitional Reserve Reallocation 163/19 Councillor Hugo moved that Council transfer $116,923.11 from Transitional Reserve to Gravel Reserve for 2018. CARRIED UNANIMOUSLY

6.5 2018 Project Budget Carry Forward to 2019 164/19 Councillor McGhee moved that Council transfer $793,521.51 to Transitional Reserve for the purposes of funding the 2018 projects carried forward to 2019. CARRIED UNANIMOUSLY

The Chair called for a recess at 9:20 a.m. and called the meeting back to order at 9:37 a.m. with all previously mentioned members present.

NEW BUSINESS 8.0 New Business 8.1 Policy #3-3, Board and Committee Appointments 165/19 Councillor King moved that Policy #3-3, Board and Committee Appointments be approved as presented. CARRIED UNANIMOUSLY

8.2 Rocky View County Letter 166/19 Councillor King moved to direct administration to respond to Rocky View County’s request for a meeting and note that at some point, in the future, when it is convenient, we agree to a meeting. CARRIED UNANIMOUSLY

COUNCIL REPORTS 10.0 Council and Committee Reports 10.1 Kneehill Regional Doctor Recruitment and Retention Committee- Unapproved minutes were provided from the March 20th, 2019 meeting.

10.2 Red Deer River Municipal Users Group- Unapproved minutes from the March 21, 2019 meeting were provided.

167/19 Councillor McGhee moved that Council receive the Council and Committee reports as presented. CARRIED UNANIMOUSLY

COUNCIL ACT LIST 11.0 Council Follow-Up Action List 168/19 Councillor King moved that Council receive the April 9, 2019 Council Follow-Up Action List as presented for information. CARRIED UNANIMOUSLY

CLOSED SESSION 12.0 Closed Session

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5 2019.04.23 Council Package COUNCIL MINUTES OF APRIL 9, 2019

169/19 Councillor Christie moved that Council convene in closed session to discuss Intergovernmental Relations and Personnel pursuant to section 21 and section 19 of the Freedom of Information and Protection of Privacy Act, at 9:47 a.m. CARRIED The following people were in attendance of the closed session to provide a report and advise Council: Laurie Watt, Interim CAO Mike Morton, Director of Corporate Services Carolyn Van der Kuil, Recording Secretary Will Nyman, Information Management Supervisor

170/19 Councillor Penner moved that Council return to open meeting at 10:46 a.m. CARRIED 10:47 a.m. – meeting recessed to allow return of public. 10:47 a.m. - meeting resumed with public present.

13.0 Motions from Closed Session 13.1 171/19 Deputy Reeve McGhee moved that Council approve the Chief Administrative Officer Term Employment Agreement between Mike Haugen and Kneehill County. CARRIED UNANIMOUSLY

172/19 Councillor Penner moved that Council authorize the Reeve to sign the Chief Administrative Officer Term Employment Agreement with Mike Haugen on behalf of Kneehill County. CARRIED UNANIMOUSLY

173/19 Councillor King moved that the Chief Administrative Officer Term Employment Agreement between Mike Haugen and Kneehill County remain confidential in accordance with FOIPPA Section 17 "disclosure harmful to personal privacy". CARRIED UNANIMOUSLY

174/19 Councillor King moved that Council formally appoint Mike Haugen to carry out the powers, duties and functions of Chief Administrative Officer in accordance with Section 205 (1) of the Municipal Government Act and Kneehill County CAO Bylaw No. 1765, effective May 1, 2019. CARRIED UNANIMOUSLY

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6 2019.04.23 Council Package COUNCIL MINUTES OF APRIL 9, 2019

ADJOURNMENT Adjournment The meeting adjourned at 10:50 a.m.

______Jerry Wittstock Reeve

______Laurie Watt Interim CAO

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MINUTES OF THE APRIL 15, 2019 SPECIAL MEETING OF THE COUNCIL OF KNEEHILL COUNTY HELD AT THE KNEEHILL COUNTY OFFICE, 1600- 2ND STREET NE, THREE HILLS, ALBERTA

PRESENT:

ALSO PRESENT: Interim Chief Administrative Officer Laurie Watt Information Management Supervisor Will Nyman Recording Secretary Carolyn Van der Kuil

CALL TO ORDER Reeve Wittstock in the Chair Reeve Wittstock called the meeting to order at 8:00 a.m.

AGENDA 1.0 Agenda 175/19 Councillor King moved approval of the agenda as presented. CARRIED UNANIMIOUSLY

NEW BUSINESS 2.0 New Business 2.1 Postponement of Public Hearing Scheduled for April 23rd, 2019 @10:00 a.m. 176/19 Deputy Reeve McGhee moved that Council postpone the Public Hearing to redesignate a portion of the NW 30-33-26 W4 (Plan 1014421; Block 1; Lot 1) specifically a triangular piece of land approximately 250m2 east of the residence along the easterly parcel boundary, from Agriculture District to Bylaw 1794 Direct Control District 6 scheduled for April 23, 2019 at 10 a.m. to a later date as requested by the applicant. CARRIED UNANIMOUSLY

ADJOURNMENT Adjournment The meeting adjourned at 8:04 a.m.

Jerry Wittstock, Reeve Laurie Watt, Interim CAO

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8 2019.04.23 Council Package Kneehill County Financial Statements For the year ended December 31, 2018

DRAFT

DELEGATION AGENDA ITEM 3.1 Kneehill County Financial Statements For the year ended December 31, 2018

Contents

Auditors' Report 1

Financial Statements

Consolidated Statement of Financial Position 3

Consolidated Statement of Operations 4

Consolidated Statement of Change in Net Financial Assets 5

Consolidated Statement of Cash Flows 6

Summary of Significant Accounting Policies 7 - 9

Notes to the Financial Statements 10 - 29 DRAFT

DELEGATION AGENDA ITEM 3.1 Independent Auditor’s Report

To the Reeve and Council of Kneehill County

Opinion We have audited the consolidated financial statements of Kneehill County and its controlled or owned organizations (the Group), which comprise the consolidated statement of financial position as at December 31, 2018, and the consolidated statement of operations, consolidated statement of changes in net financial assets, and consolidated statement of cash flows for the year then ended, and notes to the consolidated financial statements, including a summary of significant accounting policies. In our opinion, the accompanying consolidated financial statements present fairly, in all material respects, the consolidated financial position of the Group as at December 31, 2018 and its consolidated financial performance and its cash flows for the year then ended in accordance with Public Sector Accounting Standards. Basis for Opinion We conducted our audit in accordance with Canadian generally accepted auditing standards. Our responsibilities under those standards are further described in the Auditor’s Responsibilities for the Audit of the Financial Statements section of our report. We are independent of the Group in accordance with the ethical requirements that are relevant to our audit of the consolidated financial statements in Canada, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion. Responsibilities of Management and Those Charged with Governance for the Consolidated Financial Statements Management is responsible for the preparation and fair presentation of these consolidated financial statements in accordance with Public Sector Accounting Standards, and for such internal control as management determines is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error. In preparing the consolidated financial statements, management is responsible for assessing the Group’s ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless management either intends to liquidate the Group or to cease operations, or has no realistic alternative but to do so. Those charged with governance are responsible for overseeing the Group’s financial reporting process. Auditor’s Responsibilities for the Audit of the Consolidated Financial Statements Our objectives are to obtain reasonable assurance about whether the consolidated financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor’s report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with Canadian generally accepted auditing standards will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements. As part of an audit in accordance with Canadian generally accepted auditing standards, we exercise professional judgment and maintain professional skepticism throughout the audit. We also:  Identify and assess the risks of material misstatement of the consolidated financial statements, whetherDRAFT due to fraud or error, design and perform audit procedures responsive to those risks, and

DELEGATION AGENDA ITEM 3.1

Independent Auditor’s Report, continued

 obtain audit evidence that is sufficient and appropriate to provide a basis for our opinion. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control.  Obtain an understanding of internal control relevant to the audit in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the Group’s internal control.  Evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates and related disclosures made by management.  Conclude on the appropriateness of management’s use of the going concern basis of accounting and, based on the audit evidence obtained, whether a material uncertainty exists related to events or conditions that may cast significant doubt on the Group’s ability to continue as a going concern. If we conclude that a material uncertainty exists, we are required to draw attention in our auditor’s report to the related disclosures in the financial statements or, if such disclosures are inadequate, to modify our opinion. Our conclusions are based on the audit evidence obtained up to the date of our auditor’s report. However, future events or conditions may cause the Group to cease to continue as a going concern.  Evaluate the overall presentation, structure and content of the consolidated financial statements, including the disclosures, and whether the consolidated financial statements represent the underlying transactions and events in a manner that achieves fair presentation.  Obtain sufficient appropriate audit evidence regarding the financial information of the entities or business activities within the Group to express an opinion on the consolidated financial statements. We are responsible for the direction, supervision and performance of the group audit. We remain solely responsible for our audit opinion.

We communicate with those charged with governance regarding, among other matters, the planned scope and timing of the audit and significant audit findings, including any significant deficiencies in internal control that we identify during our audit.

Chartered Professional Accountants, Red Deer, Alberta April 23, 2019 DRAFT

DELEGATION AGENDA ITEM 3.1 Kneehill County Statement of Financial Position

December 31 2018 2017

Financial assets Cash and cash equivalents (Note 1) $ 17,053,910 $ 16,144,475 Short term investments (Note 2) 32,078,323 30,042,577 Taxes receivable (Note 3) 2,698,241 710,128 Accounts receivable (Note 4) 2,616,377 499,213 Land held for resale 822,714 822,714 Investments (Note 5) 182 124

55,269,747 48,219,231

Liabilities Accounts payable and accrued liabilities 1,986,784 1,505,450 Employee benefit obligation (Note 6) 780,675 764,845 Deposit liabilities 40,000 90,000 Deferred revenue (Note 7) 1,432,295 485,689 Solid waste closure and post-closure liabilities (Note 8) 403,455 259,488 Liability for contaminated sites (Note 9) 397,400 397,400

5,040,609 3,502,872

Net financial assets 50,229,138 44,716,359

Non-financial assets Tangible capital assets (Note 10) 109,416,586 110,101,474 Inventory for consumption (Note 11) 7,164,023 7,143,791 Prepaid expenses 200,749 195,872

116,781,358 117,441,137

Accumulated surplus (Note 13) $ 167,010,496 $ 162,157,496

Debenture debt limits (Note 20) Contingencies (Note 21) CommitmentsDRAFT (Note 22)

The accompanying summary of significant accounting policies and notes are an integral part of these financial statements 3 DELEGATION AGENDA ITEM 3.1 Kneehill County Statement of Operations

Budget For the year ended December 31 2018 2018 2017

Revenue Net municipal taxes (Note 15) $ 23,528,816 $ 23,468,264 $ 23,912,946 Government transfers for operating (Note 16) 3,316,048 2,914,103 4,033,949 Sales and user fees 1,001,006 1,470,102 1,116,208 Rental revenue 95,089 222,471 62,946 Investment income 212,000 829,569 448,952 Penalties and costs on taxes 107,000 715,127 392,775 Fines and costs 30,600 24,006 43,054 Other 14,400 305,520 259,375 Local improvement tax 325,619 379,799 379,605 Drilling licenses 100,000 629,403 240,095 Sales to other governments 110,000 100,594 110,701

28,840,578 31,058,958 31,000,606

Expenditures (Note 17) Legislative 558,393 523,394 463,071 Administration and Assessment 4,954,657 5,057,813 4,989,691 Protective services 1,509,814 1,331,814 1,225,361 Transportation 13,109,026 14,106,457 12,625,834 Water and wastewater 2,667,464 2,643,317 2,624,028 Waste management 532,945 643,309 472,839 Public health and welfare 249,283 218,130 412,609 Planning and development 503,175 469,779 432,402 Economic/ Agricultural development 756,515 664,264 791,018 Parks, recreation and culture 998,543 889,892 709,430 Loss on disposal of tangible capital assets - 249,609 154,877

25,839,815 26,797,778 24,901,160

Excess of revenue over expenditures - before other 3,000,763 4,261,180 6,099,446 Other Government transfers for capital (Note 16) 401,703 401,703 884,077 Contributed assets - 190,117 63,747

Excess of revenue over expenditures 3,402,466 4,853,000 7,047,270

Accumulated surplus, beginning of year 162,157,496 162,157,496 155,110,226 AccumulatedDRAFT surplus, end of year $ 165,559,962 $ 167,010,496 $ 162,157,496

The accompanying summary of significant accounting policies and notes are an integral part of these financial statements 4 DELEGATION AGENDA ITEM 3.1 Kneehill County Statement of Change in Net Financial Assets

Budget For the year ended December 31 2018 2018 2017

Excess of revenue over expenditures $ 3,402,466 $ 4,853,000 $ 7,047,270 Acquisition of tangible capital assets (15,929,488) (5,183,006) (4,224,001) Amortization of tangible capital assets 5,331,159 5,331,159 5,173,585 Net loss on sale of tangible capital assets - 249,609 154,877 Proceeds on sale of tangible capital assets 412,064 477,242 480,345 Contributed assets - (190,117) (63,747)

(6,783,799) 5,537,887 8,568,329 Change in prepaid expenses - (4,877) 8,673 Purchase inventory for consumption (4,741,336) (4,576,280) (4,529,024) Use inventory for consumption - 4,556,049 3,680,636 Transfer of land from tangible capital assets to land held for re-sale - - 452,152 Transfer of gravel on land held for re-sale - - 295,000

Net change in net financial assets (11,525,135) 5,512,779 8,475,766

Net financial assets, beginning of year 44,716,359 44,716,359 36,240,593

Net financial assets, end of year $ 33,191,224 $ 50,229,138 $ 44,716,359

DRAFT

The accompanying summary of significant accounting policies and notes are an integral part of these financial statements 5 DELEGATION AGENDA ITEM 3.1 Kneehill County Statement of Cash Flows

For the year ended December 31 2018 2017

Operating transactions Excess of revenue over expenditures $ 4,853,000 $ 7,047,270 Items not involving cash Contributed assets (190,117) (63,747) Amortization 5,331,159 5,173,585 Net loss on disposal of tangible capital assets 249,609 154,877 Changes in non-cash operating balances Taxes receivable (1,988,113) (318,416) Accounts receivable (2,117,164) 1,761,584 Inventory held for resale - (294,663) Prepaid expenses (4,877) 8,673 Accounts payable and accrued liabilities 481,277 (419,902) Inventory for consumption (20,232) (553,388) Employee benefit obligation 15,830 70,383 Deposit liabilities (50,000) 28,915 Deferred revenue 946,606 (1,183,654) Solid waste closure and post closure liabilities 143,967 13,043

7,650,945 11,424,560

Capital transactions Acquisition of tangible capital assets (5,183,006) (4,224,001) Proceeds on sale of tangible capital assets 477,242 480,345

(4,705,764) (3,743,656)

Investing transactions Purchase of short term investments - net change (2,035,746) (17,026,722)

Net change in cash and cash equivalents 909,435 (9,345,818)

Cash and cash equivalents, beginning of year 16,144,475 25,490,293

Cash and cash equivalents, end of year $ 17,053,910 $ 16,144,475

Cash and cash equivalents is comprised of: Cash and cash equivalents $ 17,053,910 $ 16,144,475 Less: restricted (Note 1) (1,432,295) (485,689) DRAFT$ 15,621,615 $ 15,658,786

The accompanying summary of significant accounting policies and notes are an integral part of these financial statements 6 DELEGATION AGENDA ITEM 3.1 Kneehill County Summary of Significant Accounting Policies

December 31, 2018

Management's Responsibility for the Financial Statements The financial statements of the County are the responsibility of management. They have been prepared in accordance with Canadian generally accepted accounting principles established by the Public Sector Accounting Board of the Chartered Professional Accountants of Canada.

Basis of Consolidation The financial statement reflect the assets, liabilities, revenue and expenses of all municipal organizations, committees and Boards which are owned or controlled by the County and are, therefore, accountable to the County Council for the administration of their financial affairs and resources.

The schedule of taxes levied also includes operational requisitions for educational, health, social and other external organizations that are not part of the municipal reporting entity.

The statement excludes trust assets that are administered for the benefit of external parties. Interdepartmental and organizational transactions and balances are eliminated.

Cash and Cash Equivalents Management considers all highly liquid investments with maturity of three months or less at acquisition to be cash equivalents.

Investments Investments are recorded at cost unless there has been a decline in the market value which is other than temporary in nature in which case the investments are written down to market value.

Land Held for Resale Land held for resale is recorded at lower of cost or net realizable value. Cost includes costs for land acquisition and improvements required to prepare the land for servicing such as clearing, stripping and leveling charges. Related development costs incurred to provide infrastructure such as water and wastewater services, roads, sidewalks and street lighting are recorded as physical assets under their respective function.

Inventory for Consumption Inventories of materials and supplies for consumption are valued at the lower of cost or replacement cost. Inventory of gravel is maintained by perpetual records and is recorded in the accounts to the extent of royalties, land costs, crushing costs incurred, hauling and equipment rentals.

Excess Collections and Under-levies Excess collections arise from the difference between the actual levy made to cover each requisition and the actual amount requisitioned. If the actual levy exceeds the requisition, the excess collection is accrued DRAFTas a liability and as a reduction in property tax revenue. Requisition tax rates in the subsequent year are adjusted for any excess collections.

7 DELEGATION AGENDA ITEM 3.1 Kneehill County Summary of Significant Accounting Policies

December 31, 2018

Tangible Capital Assets Tangible capital assets are recorded at cost less accumulated amortization. Cost includes all costs directly attributable to acquisition or construction of the tangible capital asset including transportation costs, installation costs, design and engineering fees, legal fees and site preparation costs. Contributed tangible capital assets are recorded at fair value at the time of the donation, with a corresponding amount recorded as revenue. Amortization is recorded on a straight-line basis over the estimated life of the tangible capital asset commencing once the asset is available for productive use as follows:

Land improvements 10 to 20 years Buildings 25 to 50 years Engineered Structures Water system 15 to 75 years Wastewater system 25 to 60 years Other engineered structures 6 to 100 years Machinery, equipment and furnishings 5 to 45 years Vehicles 5 to 20 years

Assets under construction are not amortized until the asset is available for productive use.

Tangible capital assets received as contributions are recorded at fair value at the date of receipt and are also recorded as revenue.

Leased Assets Leases entered into that transfer substantially all the benefits and risks associated with ownership are recorded as the acquisition of a tangible capital asset and the incurrence of an obligation. The asset is amortized in a manner consistent with tangible capital assets owned by the County, and the obligation, including interest thereon, is liquidated over the term of the lease. All other leases are accounted for as operating leases, and the rental costs are expensed as incurred.

Pension Expenditure The County's participates in a multi-employer defined benefit pension plan. The plan is accounted for as a defined contribution plan.

Deferred Revenue Funds received for specific purposes which are externally restricted by legislation, regulation or agreement and are not available for general municipal purposes are accounted for as deferred revenue on the statement of financial position. The revenue is recognized in the statement of operations in the year in which it is used for the specified purpose.

Government Transfers Government transfers, which include legislative grants, are recognized in the financial statements in the period in which events giving rise to the transfers occur, providing the transfers are authorized, any eligibility criteria have been met, and reasonable estimates of the DRAFTamount can be made.

8 DELEGATION AGENDA ITEM 3.1 Kneehill County Summary of Significant Accounting Policies

December 31, 2018

Revenue Recognition Taxes are recognized as revenue in the year they are levied. Charges for sewer and water usage are recorded as user fees. Connection fee revenues are recognized when the connection has been established. Conditional grant revenue is recognized to the extent the conditions imposed on it have been fulfilled. Unconditional grant revenue is recognized when monies are receivable. Grants for the acquisition of tangible capital assets are recognized in the period in which eligible expenditures are made. Sales of service and other revenue is recognized on an accrual basis. Landfill Closure and Post Closure Liability Pursuant to Alberta Environmental Protection and Enhancement Act, the County is required to fund the closure of its landfill site and provide for post-closure care of the facility. Closure and post-closure activities include, but are not limited to, final clay cover, landscaping, as well as surface and ground water monitoring, leachate control and visual inspection. The requirement is being provided for over the estimate of the remaining life of the landfill site based on usage. Liability for Contaminated Sites A contaminated site is a site at which substances occur in concentrations that exceed the maximum acceptable amounts under an environmental standard. Sites that are currently in productive use are only considered a contaminated site if an unexpected event results in contamination. A liability for remediation of contaminated sites is recognized when the organization is directly responsible or accepts responsibility; it is expected that future economic benefits will be given up; and a reasonable estimate of the amount can be made. The liability includes all costs directly attributable to remediation activities including post remediation operations, maintenance and monitoring. The liability is recorded net of any expected recoveries.

Use of Estimates The preparation of financial statements in accordance with Canadian public sector accounting standards requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities at the date of the financial statements, and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from management's best estimates as additional DRAFTinformation becomes available in the future.

9 DELEGATION AGENDA ITEM 3.1 Kneehill County Notes to Financial Statements

December 31, 2018

1. Cash and Cash Equivalents 2018 2017

Current account $ 17,053,910 $ 16,144,475

The County has an undrawn line of credit of $2,500,000 that is available should the need arise. The line of credit bears interest at prime minus 0.75%.

Included in the above amounts are the following amounts received from the Government of Canada and the Province of Alberta as conditional grants held exclusively for future projects.

2018 2017

Municipal Sustainability Initiative $ 1,401,795 $ 484,689 Other 30,500 1,000

$ 1,432,295 $ 485,689

2. Short-term Investments 2018 2017

Guaranteed investment certificates, bearing interest at rates of 2.580% to 2.780% and maturing on dates ranging from April 2019 through September 2019 $ 32,078,323 $ 30,042,577 DRAFT

10 DELEGATION AGENDA ITEM 3.1 Kneehill County Notes to Financial Statements

December 31, 2018

3. Taxes Receivable 2018 2017

Current taxes and grants in place $ 3,205,622 $ 1,512,215 Non-current taxes and grants in place 2,109,568 935,642 Less: Allowance for doubtful accounts (2,616,949) (1,737,729)

$ 2,698,241 $ 710,128

4. Accounts Receivable 2018 2017

Trade receivables $ 2,325,266 $ 317,305 GST Receivable 291,111 181,908

$ 2,616,377 $ 499,213

5. Investments 2018 2017

Alberta Capital Finance Shares, at cost $ 121 $ 121 Servus Credit Union Membership Shares, at cost 61 3

$ 182 $ 124

6. Employee Benefit Obligation 2018 2017

Accrued vacation pay $ 234,714 $ 233,533 Accrued sick leave benefit 545,961 531,312

$ 780,675 $ 764,845

The vacation and sick benefits liability is comprised of vacation and sick days credits that employees are deferring to future years. Employees have either earned the benefits (and areDRAFT vested) or are entitled to these benefits within the next budget year.

11 DELEGATION AGENDA ITEM 3.1 Kneehill County Notes to Financial Statements

December 31, 2018

7. Deferred Revenue

Opening balance Contributions Revenue Ending balance received recognized MSI 484,689 3,602,800 (2,685,694) 1,401,795 Other 1,000 660,612 (631,112) 30,500 $ 485,689 4,263,412 (3,316,806) $ 1,432,295 Grants Under various grant agreements with the Government of Canada and the Province of Alberta, the County is required to account for grants provided and to complete the projects or program in accordance with standards detailed in the various agreements. If these requirements are not adhered to, grants provided will become repayable to the source government. Unexpended funds are repayable to the source government upon final accounting. Funds are deferred until related expenditures under the specific grant agreement have been incurred.

8. Landfill Closure and Post-Closure Liabilities

Solid waste closure and post-closure care requirements have been defined in accordance with industry standards and include final covering and landscaping of the landfill, removal of ground water and leachates, and ongoing environmental monitoring, site inspection and maintenance. The estimated total liability is based on the sum of the discounted future cash flows for close and postclosure activities for 25 years after closure using a discount rate of 4.4% and assuming annual inflation of 3%.

The accrued liability portion is based on the cumulative capacity used at year end compared to the estimated total landfill capacity. The total capacity of the site is estimated at 57,600 cubic metres. The existing landfill site is expected to reach capacity in (approximately) 2028. The County has not designated assets for settling closure and post closure liabilities.

2018 2017 ($) ($) Estimated closure costs 536,787 272,000 Estimated post-closure costs 466,850 323,000

Estimated total liability 1,003,637 595,000 Liability accrued (403,455) (259,488) DRAFTBalance of estimated cost to accrue 600,182 335,512

12 DELEGATION AGENDA ITEM 3.1 Kneehill County Notes to Financial Statements

December 31, 2018

9. Liability for Contaminated Sites

The County has one site that falls under this standard.

This site was acquired through the tax recovery process. The contamination comes from an underground storage tank plus additional possible contamination from the former bulk fuel storage facility.

Costs to reclaim were estimated using the soil vapour extraction and air sparging technology at an estimated cost of $397,400 over 3 years which includes costs to remove the tank, install equipment and operate the equipment for 3 years. Costs to reclaim have not been discounted.

DRAFT

13 DELEGATION AGENDA ITEM 3.1 Kneehill County Notes to Financial Statements

December 31, 2018

10. Tangible Capital Assets 2018 Land Engineered Machinery and Work in Land Buildings Vehicles Total Improvements Structures Equipment Progress Cost, beginning of year $ 2,384,358 $ 2,515,749 $ 17,225,663 $ 153,400,886 $ 10,246,069 $ 8,796,551 $ 1,039,701 $ 195,608,977

Additions 356,617 541,986 772,999 990,613 430,619 2,280,289 5,373,123 Change in work in progress ------

Write-downs & disposals - (3,660) - (44,001) (819,179) (410,328) (186,571) (1,463,739)

Cost, end of year $ 2,384,358 $ 2,868,706 $ 17,767,649 $ 154,129,884 $ 10,417,503 $ 8,816,842 $ 3,133,419 $ 199,518,361 Accumulated amortization, beginning $ - $ 1,032,519 $ 2,185,762 $ 74,797,362 $ 3,099,908 $ 4,391,952 $ - $ 85,507,503 of year

Amortization - 121,683 373,577 3,513,958 618,586 703,355 - 5,331,159

Write-downs & disposals - (3,660) - (38,590) (332,142) (362,495) - (736,887) Accumulated amortization, end of year $ - $ 1,150,542 $ 2,559,339 $ 78,272,730 $ 3,386,352 $ 4,732,812 $ - $ 90,101,775 Net carrying amount, end of year $ 2,384,358 $ 1,718,164 $ 15,208,310 $ 75,857,154 $ 7,031,151 $ 4,084,030 $ 3,133,419 $ 109,416,586 14

DRAFTDELEGATION AGENDA ITEM 3.1 Kneehill County Notes to Financial Statements

December 31, 2018

10. Tangible Capital Assets (continued) 2017 Land Engineered Machinery and Work in Land Buildings Vehicles Total Improvements Structures Equipment Progress Cost, beginning of year $ 2,617,078 $ 2,220,286 $ 16,989,152 $ 153,458,057 $ 9,841,501 $ 8,588,321 $ 674,101 $ 194,388,496 Additions 219,095 301,410 245,434 1,237,006 1,253,810 665,393 365,600 4,287,748 Write-downs & disposals (451,815) (5,947) (8,923) (1,294,177) (849,242) (457,163) - (3,067,267) Cost, end of year $ 2,384,358 $ 2,515,749 $ 17,225,663 $ 153,400,886 $ 10,246,069 $ 8,796,551 $ 1,039,701 $ 195,608,977 Accumulated amortization, beginning of year $ - $ 924,720 $ 1,834,109 $ 72,650,387 $ 2,872,651 $ 4,031,944 $ - $ 82,313,811 Amortization 113,746 359,906 3,440,816 603,729 655,388 - 5,173,585 Write-downs (5,947) (8,253) (1,293,841) (376,472) (295,380) - (1,979,893) Accumulated amortization, end of year $ - $ 1,032,519 $ 2,185,762 $ 74,797,362 $ 3,099,908 $ 4,391,952 $ - $ 85,507,503 Net carrying amount, end of year $ 2,384,358 $ 1,483,230 $ 15,039,901 $ 78,603,524 $ 7,146,161 $ 4,404,599 $ 1,039,701 $ 110,101,474 15 DRAFTDELEGATION AGENDA ITEM 3.1 Kneehill County Notes to Financial Statements

December 31, 2018

11. Inventory For Consumption

2018 2017

Gravel $ 6,636,713 $ 6,667,869 Other transportation amounts 389,397 355,837 Other 137,913 120,085

$ 7,164,023 $ 7,143,791

12. Equity in Tangible Capital Assets 2018 2017

Tangible capital assets $ 199,518,361 $ 195,608,977 Accumulated amortization (90,101,775) (85,507,503)

$ 109,416,586 $ 110,101,474

DRAFT

16 DELEGATION AGENDA ITEM 3.1 Kneehill County Notes to Financial Statements

December 31, 2018

13. Accumulated Surplus 2018 2017

Equity in tangible capital assets (Note 12) $ 109,416,586 $ 110,101,474 Equity in other non-financial assets 7,364,772 7,339,663 Unrestricted surplus 1,277,284 1,545,316

118,058,642 118,986,453

Reserves Operating Reserves: Contingency 2,605,372 2,724,264 Information Technology 274,624 245,076 Joint Community Support 31,641 32,423 Doctor Recruitment 156,747 168,090 Fuel Stabilization - 312,766 Gravel 2,387,679 2,103,046 Cemeteries - 13,670 Planning 131,580 120,114 Parks 762,715 12,715 Strategic Plan Reserves - 313,462 Transitional Funds 816,208 2,062,048 Revenue Stabilization Reserve 2,100,000 2,590,000 Hamlet Infrastructure 3,183,813 2,650,000

12,450,379 13,347,674

Capital Reserves: Capital Equipment Replacement 5,178,931 4,174,213 Buildings 381,500 - Bridges 4,978,695 4,978,695 Roads 13,229,714 8,696,395 Water 3,587,107 3,587,107 Water Service Area 5,810,186 4,429,144 Environmental 2,066,937 1,322,976 Recreation and Leisure Funding - 38,728 Medical - 26,184 Urban Sustainability 1,268,405 1,268,399 Rural Internet - 1,301,528

36,501,475 29,823,369

Total Reserves 48,951,854 43,171,043

$ 167,010,496 $ 162,157,496

The equity in tangible capital assets represents amounts already spent and invested in infrastructure. Reserves represents funds set aside by bylaw or council resolution for DRAFTspecific purposes.

17 DELEGATION AGENDA ITEM 3.1 Kneehill County Notes to Financial Statements

December 31, 2018

14. Change in Accumulated Surplus Equity in tangible Equity in other non- Unrestricted surplus Reserves capital assets financial assets 2018 2017 Balance, beginning of year $ 1,545,316 $ 43,171,043 $ 110,101,474 $ 7,339,663 $ 162,157,496 $ 155,110,226 Excess of revenue over expenses 4,827,891 - - 25,109 4,853,000 7,047,270 Net operating transfers to restricted surplus (5,780,811) 5,780,811 - - - - Capital transfers from restricted surplus ------Acquisition of capital (5,373,123) - 5,373,123 - - - Disposals and write-down of assets 726,852 - (726,852) - - - Amortization 5,331,159 - (5,331,159) - - - Change in accumulated surplus $ (268,032) $ 5,780,811 $ (684,888) $ 25,109 $ 4,853,000 $ 7,047,270 Balance, end of year $ 1,277,284 $ 48,951,854 $ 109,416,586 $ 7,364,772 $ 167,010,496 $ 162,157,496 18 DRAFTDELEGATION AGENDA ITEM 3.1 Kneehill County Notes to Financial Statements

December 31, 2018

15. Taxation - Net Budget 2018 2018 2017

Taxation Farmland $ 1,420,212 $ 1,420,312 $ 1,038,266 Residential 2,486,915 2,481,735 1,266,853 Commercial 929,915 926,312 1,806,199 Industrial 184,661 184,658 - Linear property 17,105,595 17,026,326 19,911,021 Designated Industrial 5,698,272 5,698,272 4,571,176 Railway - - 24,945 Minimum tax 50,823 50,748 51,210 Grants in lieu 1,031 998 875 Water area special tax (rural) 78,962 79,254 74,924 Water area special tax (non residential) 999,080 995,838 1,019,610 Recreation levy 44,406 44,405 44,941

28,999,872 28,908,858 29,810,020

Requisitions Alberta School Foundation Fund 5,385,544 5,355,082 5,857,272 Kneehill Foundation 38,944 38,944 39,802 Designated Industrial Property 46,568 46,568 -

5,471,056 5,440,594 5,897,074

Available for general municipal purposes $ 23,528,816 $ 23,468,264 $ 23,912,946

16. Government Transfers

Budget 2018 2018 2017 Operating Provincial government 3,316,048 2,914,103 4,033,949

Capital DRAFTProvincial government $ 401,703 $ 401,703 $ 884,077

19 DELEGATION AGENDA ITEM 3.1 Kneehill County Notes to Financial Statements

December 31, 2018

17. Expenses by Object

Budget 2018 2018 2017

Salaries and wages $ 8,480,360 $ 8,076,559 $ 8,073,643 Contracted and general services 6,766,602 8,334,040 6,684,826 Materials, goods and utilities 3,933,077 3,553,589 3,169,323 Transfer to local agencies 1,200,609 303,044 303,580 Transfer to individuals and organizations 119,688 939,183 1,333,289 Operating bank fees 8,320 10,588 8,036 Amortization 5,331,159 5,331,159 5,173,586 Loss on sale of assets - 249,609 154,877

$ 25,839,815 $ 26,797,771 $ 24,901,160

18. Municipal Employees Pension Plans

Local Authorities Pension Plan Certain employees of the County are eligible to be members of the Local Authorities Pension Plan (LAPP), a multi-employer pension plan which is covered by the Public Sector Pension Plans Act. The Plan serves about 259,714 people and over 420 employers. It is financed by employer and employee contributions and investment earnings of the LAPP Fund. The plan provides defined pension benefits to employees based on their length of service and rates of pay.

The County contributes to the Plan at a rate of 10.39% of pensionable earnings up to the Canada Pension Plan Maximum Pensionable Earnings and 14.84% for the excess. Employees contribute to the Plan at a rate of 9.39% of pensionable earnings up to the Canada Pension Plan Maximum Pensionable Earnings and 13.84% for the excess.

Contributions for the year were:

2018 2017

Employer contributions $ 598,447 $ 604,022 Employee contributions 546,617 556,374

$ 1,145,064 $ 1,160,396

As this is a multi-employer pension plan, these contributions are the County's pension benefit expense. No pension liability for this type of plan is included in the County's financial statements. The most recent valuation as at December 31, 2017 indicates a surplusDRAFT of $4,836 million (2016 deficit - $637 million) for basic pension benefits. The actuary does not attribute portions of the unfunded liability to individual employers.

20 DELEGATION AGENDA ITEM 3.1 Kneehill County Notes to Financial Statements

December 31, 2018

19. Salary and Benefits Disclosure

Disclosure of salaries and benefits for municipal officials and designated officers as required by Alberta Regulation 313/2000 is as follows:

Benefits & Total Total Salary Allowances 2018 2017

Division 1 (1 person) 37,571 5,351 42,922 41,447 Division 2 (1 person) 39,142 5,111 44,253 40,497 Division 3 (1 person) 47,306 4,961 52,267 44,245 Division 4 (1 person) 39,146 4,841 43,987 39,329 Division 5 (1 person) 30,416 1,747 32,163 58,681 Division 6 (1 person) 42,465 5,501 47,966 38,048 Division 7 (1 person) 43,090 5,171 48,261 37,620 Chief Administration Officer 298,948 40,127 339,075 269,975 Designated Officers (3) 291,908 62,624 354,532 384,384

Salary includes regular base pay, bonuses, overtime, lump sum payments, gross honoraria and any other direct cash remuneration.

Benefits and allowances includes the employer's share of all employee benefits and contributions or payments made on behalf of employees including pension, health care, dental coverage, group life insurance, accidental disability and dismemberment, dental coverage, vision coverage, professional memberships, tuition, travel, cell phone, car allowances, and long and short term disability plans.

20. Debt Limits

Section 276(2) of the Municipal Government Act requires that debt and debt limits as defined by Alberta Regulation 255/100 for the County be disclosed as follows: 2018 2017 Total debt limit $42,217,283 $ 41,067,517 Total debt limit available 42,217,283 41,067,517

Debt servicing limit 7,036,214 6,844,586 Total debt servicing limit available 7,036,214 6,844,586

The debt limit is calculated at 1.5 times revenue of the County (as defined in Alberta Regulation 255/00) and the debt service limit is calculated at 0.25 times such revenue. Incurring debt beyond these limitations requires approval by the Minister of Municipal Affairs. These thresholds are guidelines used by Alberta Municipal Affairs to identify municipalitiesDRAFT which could be at financial risk if further debt is acquired. The calculation taken alone does not represent the financial stability of the municipality. Rather, the financial statements must be interpreted as a whole.

21 DELEGATION AGENDA ITEM 3.1 Kneehill County Notes to Financial Statements

December 31, 2018

21. Contingencies

The County is a member of the Alberta Local Municipal Insurance Exchange (Munix). Under the terms of membership, the County could become liable for its proportionate share of any claim losses in excess of the funds held by the exchange. Any liability incurred would be accounted for as a current transaction in the year the losses are determined.

22. Commitments

Kneehill County has contracts for 2019 to provide peace officer and by-law enforcement services at a cost recovery for the following Municipalities: Town of Three Hills, Town of Trochu, Village of Linden, Village of Acme, Village of Carbon.

Kneehill County is managing partner of the Aqua 7 Regional Water Services Commission. The current contract is for 9 months from April 1, 2019 to December 31, 2019. The County will receive $19,575 in 2019 for fees to provide support services to the Commission.

Kneehill County is a partnering member of the Drumheller and District Solid Waste Management Association. In 2018 Kneehill County paid requisition of $195,239, and is expected to pay $199,040 in 2019.

Kneehill County entered into a 2 year contract for assessment services in 2018. The total financial commitment from 2019 to 2020 will be approximately $190,000.

Kneehill County is part of a Master Fire Protection Agreement with the following Municipalities to provide fire protection services to rural residents in the County for 2019 inclusive, the total commitment is as follows: 2019 2018 ($) ($) Town of Three Hills 52,000 52,000 Town of Trochu 32,700 32,700 Town of Drumheller 10,000 - Village of Acme 41,950 41,950 Village of Carbon 41,950 41,950 DRAFTVillage of Linden 45,400 45,400

22 DELEGATION AGENDA ITEM 3.1 Kneehill County Notes to Financial Statements

December 31, 2018

23. Budget

The budget adopted by Council on May 8, 2018, was not prepared on a basis consistent with that used to report actual results (Public Sector Accounting Standards). The budget was prepared on a modified accrual basis while Public Sector Accounting Standards now require a full accrual basis. The budget figures anticipated use of surpluses accumulated in previous years to fund current year operation and capital activities. In addition, the budget expensed all tangible capital asset expenditures rather than including amortization expense. As a result, the budget figures presented in the statements of operations and change in net financial assets represent the budget adopted by Council on April 25, 2018, with adjustments as follows:

Budget per Actual per Amortization Financial Financial Budget Allocation Statements Statements

Revenues $ 28,840,603 - 28,840,603 $ 31,058,958

Government transfers for capital 401,703 - 401,703 591,820

Total revenues 29,242,306 - 29,242,306 31,650,778

Legislative 558,393 - 558,393 523,394 Administration 4,801,436 153,221 4,954,657 5,057,813 Protective services 1,291,363 218,451 1,509,814 1,331,814 Transportation 9,350,572 3,758,454 13,109,026 14,106,457 Water and Wastewater 1,759,634 907,830 2,667,464 2,643,317 Waste management 532,945 - 532,945 643,309 Planning and development 503,175 - 503,175 469,779 Parks, recreation and culture 871,649 126,894 998,543 889,892 Public health and welfare 151,130 98,153 249,283 218,130 Economic and agricultural 688,357 68,158 756,515 664,264 development services Loss on disposal of assets - - - 249,609 Total Expenditures 20,508,654 5,331,161 25,839,815 26,797,778

Excess of revenues over expenditures 8,733,652 (5,331,161) 3,402,491 4,853,000 Reconciling: Payment of debentures Proceeds on disposal of capital 412,064 412,064 477,242 Capital expenditures (15,929,490) (15,929,490) (5,183,006) Contributed assets (190,117) Purchase of gravel (2,932,310) - (2,932,310) (2,715,866) Inter-fund transfers 9,716,084 - 9,716,084 (5,780,808) - (5,331,161) (5,331,161) (8,539,555) Add back non cash items: Change in closure/ post-closure - - - 143,967 Use of gravel - - - 2,747,019 Net change in non-gravel inventory - - - (51,384) Net change in prepaids (4,877) Amortization 5,331,161 5,331,161 5,331,159 Change in gravel pit reclamation - - - 183,713 DRAFTGain/ loss on disposal of capital 249,609 Net Revenue over Expenses $ - - - $ 59,651

23 DELEGATION AGENDA ITEM 3.1 Kneehill County Notes to Financial Statements

December 31, 2018

24. Segmented Information

Situated in the heart of central Alberta, Kneehill County is a progressive rural municipality comprised of approximately 815,000 acres of land and 2,000 kilometres of developed roads. Agriculture remains the backbone of the local economy, complemented by a strong oil and gas industry. Kneehill County is first and foremost a rural community that values safety and good government for their citizens. Responsible development is encouraged that supports our resource-based economy, while at the same time investing in and enhancing infrastructure and services to citizens. Our municipality continues to promote environmental responsibility, prosperity, and positive relationships with citizens, private sector and government partners.

A wide range of services are provided by departments and for management purposes, their operations and activities are organized and reported by fund. Certain departments that have been separately disclosed in the segmented information, along with the services they provide, are as follows:

Agriculture Services

The Agriculture Services Department focuses on the need to maintain agricultural production and profitability with an emphasis on helping farmers help themselves. It involves the participation of ratepayers and the cooperation of the Alberta Agriculture Food and Rural Development. The key priorities and goals of the department are to advise landowners concerning proper land utilization with a view of improving their economic well being. Priorities include advising landowners of effective methods to control weeds, diseases, insects and predators along with the prevention of soil and water degradation.

Administration

The Administration Department focuses on the delivery of quality services to customers at a reasonable cost. Along with meeting all of the financial reporting requirements, this department is also instrumental in ensuring legislative requirements are met associated with assessment and taxation. Additional support services initiated by this department include GPS, Records management, Information Technology and Human Resources. The goal of the Administration team is the delivery of customer service in a friendly, courteous and helpful manner guided by integrity and fairness. DRAFT

24 DELEGATION AGENDA ITEM 3.1 Kneehill County Notes to Financial Statements

December 31, 2018

24. Segmented Information (continued)

Protective Services

Kneehill County’s Protective Services section includes that of both Fire Services and Enforcement (Peace Officer) Services. Fire Services provides emergency fire protection and preventative services that mitigate loss of life and property with professionally trained volunteers and modern response equipment. Kneehill County support operating contracts with each of the six urban fire departments in addition to major contributions emergency response vehicles.

Emergency preparedness planning is also led by Kneehill County through the implementation of a regional with all urban centres within our boundaries.

Kneehill County identified a need for protection of municipal infrastructure and the need to enhance public safety. Our Peace Officers enhance some services provided by the local RCMP in addition to the protection of municipal infrastructure and enforcement of municipal bylaws. Enforcement assistance is also provided to other County departments such as Planning and Operations.

Planning and Development

The Planning and Development department promotes the incorporation of progressive planning and development practices into the organizations daily operations, along with orderly development and land use practices benefiting residents and minimizing conflicting uses. These practices centre around environmental stewardship, the notion of shared responsibilities in a global community, quality, livable communities and public participation. Recent initiatives of the department include the development of Inter-municipal Development Plans with neighbouring municipalities, an Environmentally Significant Areas Assessment and an Integrated Community Sustainability Plan. Long-term planning is supported by the Municipal Development Plan and Land Use Bylaw which reflect the vision and expectations of County residents.

Transportation

The Transportation department oversees many responsibilities including that of construction, maintenance and dust control of roads. Kneehill County has over 200 bridge crossing sites that are also maintained by this department. The oil and gas sector along with the development of large feedlots and new grain elevators have had significant impacts on the growth of the County and the resulting effects on our transportation corridors. In addition to the rural transportation routes, the Transportation department also provides servicesDRAFT in five major hamlets located within our boundaries.

25 DELEGATION AGENDA ITEM 3.1 Kneehill County Notes to Financial Statements

December 31, 2018

24. Segmented Information (continued)

Water, Wastewater and Waste Managements

Major infrastructure projects have taken place under the direction of Council in the area of potable water distribution. As a member of the Aqua 7 Regional Water Services Commission, the County has diligently worked to bring water to areas of the County where safe potable water is not available through the traditional well systems. Major completion of these distribution lines were completed in 2012. Other water distribution systems located throughout the County are also part of this operation. The wastewater needs of our local hamlets are also met by this department. As a member of the Drumheller and District Solid Water management Association, various transfer sites provide for the collection and disbursement of solid waste. Expansion to handle various recyclables at these stations along with initiatives in the areas of agricultural plastic recycling have also been facilitated through this relationship.

Parks, Recreation and Culture

Under the direction of the Transportation department, the County is responsible for the maintenance and operation of various municipal parks and campgrounds. Enhancements over the past several years have increased the level of services available at various locations. A Recreation Master Plan completed several years ago was the basis for the development of both major annual operating and capital contributions towards the various recreational facilities (arenas, swimming pools) located within our urban centres in Kneehill County.

Public Health and Welfare

Kneehill County has taken on the financial responsibility for the facility costs of the Kneehill Regional Medical Centre. In addition, the County controls operating expenses of 17 cemeteries, including the ground maintenance activities as provided within the Cemeteries Act, Provincial Statues and County Policies.

The accounting policies of the segments are the same as those described in the summary of significant accounting policies. In measuring and reporting segment revenue from transactions with other segments, inter-segment transfers have been eliminated. The revenues and expenses that are directly attributable to a particular segment are allocated to that segment. Taxation revenue has been allocated to general government except where specific tax revenues can be directly allocated to a service area. DRAFT

26 DELEGATION AGENDA ITEM 3.1 Kneehill County Notes to Financial Statements

December 31, 2018

24. Segmented Information (continued)

Economic/ For the year ended Protective Agricultural Transportation Environmental Planning and Parks and Public Health General 2018 December 31 Services Development Services Services Development Recreation and Welfare Government Total Revenue Taxation $ 1,217,179 $ 651,691 $ 12,480,801 $ 2,600,599 $ 513,583 $ 834,142 $ 131,163 5,039,108 $ 23,468,266 Government transfers for operating 15,000 218,359 2,435,091 - - 75,000 - 170,653 2,914,103 Government transfers for - - 401,703 - - - - - 401,703 capital Sales and user fees 3,075 21,145 371,618 826,566 229,350 165,205 7,450 35,810 1,660,219 Investment income ------829,569 829,569 Fines and costs 24,006 - - 3,665 - - - 711,459 739,130 Rental revenue 10,223 24,966 137,283 - - - 50,000 - 222,472 Licences and permits ------629,403 629,403 Other 24,274 - 262,260 475,284 - - - 24,095 785,913 1,293,757 916,161 16,088,756 3,906,114 742,933 1,074,347 188,613 7,440,097 31,650,778 Expenses Salaries and wages 491,693 207,867 3,528,979 696,461 356,144 342,131 75,577 2,377,707 8,076,559 Contracted and general services 252,099 220,461 5,136,388 486,508 113,635 218,529 32,401 1,874,024 8,334,045 Materials, goods and utilities 155,572 167,779 1,682,349 1,126,621 - 106,622 11,998 302,648 3,553,589 Transfer to local agencies 214,000 - - - - 44,405 - 44,639 303,044 Transfers to individuals and - - 818,674 69,199 - 51,310 - - 939,183 organizations Interest on long-term debt - - 293 - - - - 10,295 10,588 Amortization 218,451 68,158 3,758,454 907,830 - 126,894 98,153 153,221 5,331,161 Loss on sale of capital assets - - 249,609 - - - - - 249,609 1,331,815 664,265 15,174,746 3,286,619 469,779 889,891 218,129 4,762,534 26,797,778 Net surplus (deficit) $ (38,058) $ 251,896 $ 914,010 $ 619,495 $ 273,154 $ 184,456 $ (29,516) $ 2,677,563 $ 4,853,000 27 DRAFTDELEGATION AGENDA ITEM 3.1 Kneehill County Notes to Financial Statements

December 31, 2018

24. Segmented Information (continued)

For the year ended Protective Agricultural Transportation Water and Planning and Parks and Public Health General 2017 December 31 Services Services Services Wastewater Development Recreation and Welfare Government Total Revenue Taxation $ 1,205,100 $ 879,012 $ 12,541,707 $ 2,660,747 $ 524,140 $ 749,800 $ 394,475 $ 4,957,964 $ 23,912,945 Government transfers for 43,995 218,359 3,622,261 - - - - 149,334 4,033,949 operating Government transfers for 30,405 - 828,672 - - 25,000 - - 884,077 capital Sales and user fees - 19,594 154,288 709,973 167,013 82,699 9,867 36,521 1,179,955 Investment income ------448,952 448,952 Fines and costs 43,054 - - 3,386 - - - 389,390 435,830 Rentals 6,371 20,687 35,888 - - - - - 62,946 Licences and permits ------240,095 240,095 Other 32,420 - 1,710 476,023 - - - 239,528 749,681 1,361,345 1,137,652 17,184,526 3,850,129 691,153 857,499 404,342 6,461,784 31,948,430 Expenses Salaries and wages 459,803 293,518 3,361,751 693,294 344,655 326,997 286,549 2,307,076 8,073,643 Contracted and general 192,758 238,429 4,061,341 495,940 87,077 96,355 34,395 1,478,531 6,684,826 services Materials, goods and utilities 127,616 193,216 1,552,183 936,616 670 101,998 4,488 252,536 3,169,323 Transfer to local agencies 214,000 - - - - 44,941 - 44,639 303,580 Transfers to individuals and - - 1,215,815 69,199 - 48,275 - - 1,333,289 organizations Interest on long-term debt - - 625 - - - - 7,411 8,036 Amortization 231,184 65,856 3,649,934 901,818 - 90,863 87,177 146,754 5,173,586 Loss on sale of capital assets - - 154,877 - - - - - 154,877 Other ------1,225,361 791,019 13,996,526 3,096,867 432,402 709,429 412,609 4,236,947 24,901,160 Net surplus (deficit) $ 135,984 $ 346,633 $ 3,188,000 $ 753,262 $ 258,751 $ 148,070 $ (8,267) $ 2,224,837 $ 7,047,270 28 DRAFTDELEGATION AGENDA ITEM 3.1 Kneehill County Notes to Financial Statements

December 31, 2018

25. Comparative Figures

Wherever necessary, comparative figures have been reclassified to conform with current year financial statement presentation.

26. Approval of Financial Statements

Council and Management approved these financial statements.

DRAFT

29 DELEGATION AGENDA ITEM 3.1 Agenda Item # PUBLIC HEARING REPORT 4.1

Request to redesignate a portion of the SE 19-34-24 W4 from the SUBJECT: Agriculture District to the Local Rural Commercial District

MEETING DATE: 2019-04-23

PRESENTED BY: Deanna Keiver, Planning and Development Officer

BACKGROUND/ Carl and Tanya Scheunert have applied to redesignate an additional 3-acre(±) PROPOSAL portion of SE 19-34-24 W4 from the Agriculture District to Local Rural Commercial District. DISCUSSION/ The subject parcel is bound by Range Road 245 on the east and is located OPTIONS/ one (1) mile north of Highway 587. The portion of the quarter to be rezoned is BENEFITS/ west and south of the developed yard site but will be contiguous to the existing DISADVANTAGES: zoned lands. Trees screen the residence from the proposed LRC zoned lands.

The applicants have already redesignated a 2-acre area and have constructed 6560 ft2 building as an event venue for weddings, family reunions etc. with an approximate capacity of 250 people.

The applicants would like to increase the area for redesignation by an additional 3-acres. This additional area will provide for overflow parking and over-night parking for RVs. This was not contemplated in the original application, however, the applicants want to create an alternative to avoid the potential of drinking and driving. No subdivision is proposed.

Below are the potential uses that can potentially be introduced on the lands that have been redesignated to the Local Rural Commercial District:

Document Last Updated April 8, 2019 40 2019.04.23 Council Package

BYLAW NO. 1796 REDESIGNATION FROM AGRICULTURE DISTRICT TO LOCAL RURAL COMMERCIAL DISTRICT

BEING A BYLAW OF THE COUNCIL OF KNEEHILL COUNTY, IN THE PROVINCE OF ALBERTA, TO AMEND LAND USE BYLAW NO. 1773

WHEREAS, pursuant to the Municipal Government Act, Chapter M-26, Revised Statutes of Alberta 2000, as amended, a Municipal Council has authority to govern and to pass bylaws respecting the municipality; and

WHEREAS, it is deemed necessary and expedient to amend Bylaw No. 1773 in the manner hereinafter.

NOW THEREFORE, the Council of Kneehill County, in the Province of Alberta, duly assembled, and under the powers conferred upon it by the Municipal Government Act, RSA 2000, Chapter M-26, and amendment thereto, enacts as follows:

1. THAT in PART XIV- LAND USE MAPS, the relevant 2.97 +/- acres of SE 19-34-24 W4 shown on the sketch below are to be redesignated from A- Agricultural District to LRC- Local Rural Commercial District.

2. EFFECTIVE DATE

(1) This bylaw comes into effect upon third reading.

READ a first time on this 26 day of March, 2019.

41 2019.04.23 Council Package

Bylaw No. 1796, Agriculture District to Local Rural Commercial District Bylaw Page 2 of 2

Public Hearing Date on this 23 day of April, 2019

READ a second time on this _____ day of ______, 2019.

READ a third time and final time of this ______day of ______, 2019.

Reeve

Jerry Wittstock

Date Bylaw Signed

Interim Chief Administrative Officer

Laurie Watt

42 2019.04.23 Council Package 43 2019.04.23 Council Package 44 2019.04.23 Council Package 45 2019.04.23 Council Package 46 2019.04.23 Council Package Agenda Item # REQUEST FOR DECISION 5.4.1

SUBJECT: Weed and Pest Inspector, and Soil Conservation Officer

MEETING DATE: 2019-04-23

PRESENTED BY: Shelby Sherwick–Public Lands Coordinator

In compliance with the Alberta Agricultural Service Board Act, Weed Control BACKGROUND/ Act, Pest Control Act, and Soil Conservation Act, Inspectors shall be PROPOSAL appointed through Council motion to legally carry out all duties and responsibilities as outlined with in the acts.

Below are excerpts from the legislation regarding inspector appointment:

Weed Control Act Municipal inspectors 7(1) A local authority shall appoint inspectors to enforce and monitor compliance with this Act within the municipality.

Agricultural Pest Act Inspectors 9(1) Inspectors may be appointed by a local authority or by the Minister to carry out this Act and the regulations.

Soil Conservation Act Municipal officers 15(1) The local authority of a rural municipality (a) shall appoint at least one soil conservation officer for that Municipality

DISCUSSION/ Required under Provincial Law OPTIONS/

BENEFITS/ DISADVANTAGES: COSTS/SOURCE OF N/A FUNDING: ENGAGEMENT: ☒ Directive Decision (Information Sharing-One way communication) Goal: To educate and inform citizens Tools: ☐ Individual Notification or ☒ Public Notification

☐ Consultative Decision (Consulting the Public – Two way communication) Goal: To seek feedback, test ideas, develop concepts and collaborative solutions Tools: ☐ Public Hearing ☐ Open House ☐ Focus Group ☐ Other-

☐ Collaborative Decision (Active Participation- Share or delegate decision making) Goal: To share or delegate decision making Tools: ☐ Participatory Decision Making ☐ Inter-Municipal Agreement ☐ Other-

Document Last Updated August 15/13 47 2019.04.23 Council Package Legislated requirement LINK TO STRATEGIC PLAN:

ATTACHMENTS: Council appoint Lindsay Dyck, Jayme Ladouceur, Jake Robertson, Jennifer RECOMMENDED ACTION: Smyth, and Jeffery Guidolin as Weed and Pest inspectors and Soil Conservation Officers for Kneehill County.

1. That Council appoints for the term of their employment with Kneehill COUNCIL OPTIONS: County Lindsay Dyck, Jayme Ladouceur, Jake Robertson, Jennifer Smyth, and Jeffery Guidolin as Weed and Pest inspectors and Soil Conservation Officers for Kneehill County as per the Alberta Weed Control Act, Agricultural Pest Act and the Soil Conservation Act.

2. Council receives as information

MOTION: That Council appoints for the term of their employment with Kneehill County Lindsay Dyck, Jayme Ladouceur, Jake Robertson, Jennifer Smyth, and Jeffery Guidolin Weed and Pest inspectors and Soil Conservation Officers for Kneehill County as per the Alberta Weed Control Act, Agricultural Pest Act and the Soil Conservation Act.

Prepared By: Bowen Clausen Approved By: Laurie Watt Reviewed By: Laurie Watt Manager of Parks & Agricultural Interim Chief Administrative Officer Interim Chief Administrative Officer Services

REQUEST FOR DECISION Agenda Item # 5.4.1 2 | Page 48 2019.04.23 Council Package REQUEST FOR DECISION Agenda Item #

6.1

SUBJECT: 2018 Audited Financial Statements

MEETING DATE: 2019-04-23

PRESENTED BY: Mike Morton, Director of Corporate Service BACKGROUND/ PROPOSAL To request Council’s acceptance of the 2018 Audited Financial Statements as per Section 276 of the MGA. DISCUSSION/ OPTIONS/ Consolidated Statement of Financial Position . BENEFITS/ • A provision for the allowance of doubtful tax accounts of $2.6m is DISADVANTAGES: netted against total taxes receivable of $5.3m as per Note 3. This is a net increase of $880k for doubtful tax accounts. • Accounts Receivable increase includes $1.7m from the 2018 MSI and $350k from Well Drilling to be received in 2019. • Deferred revenue is up by $946k and will be applied to 2019 projects. Additional detail is in Note 7. • Land Fill closure and Gravel Pit reclamation liabilities were updated and increased by $328k as reflected in this statement. Consolidated Statement of Operations • Actuals include amortization expense of $5.33m. • Taxes are netted and do not include requisitions on this report. Details on note 15. • Does not include the inter-fund transfers consolidated between operating, capital and reserve funds • Net Municipal Taxes decreased by $0.5m and is due to the decrease in assessment from 2017 to 2018. Consolidated Statement of Changes in Net Financial Assets • The increase of $5.5m included the budgeted transfers to reserves, 2018 surplus and reserve funded projects being carried forward 2019. Consolidated Statement of Cash flows • Indicates a stable comparative to previous year. Also note the yearend balance does not include GIC’s.

COSTS/SOURCE OF FUNDING: N/A

ENGAGEMENT: ☒ Directive Decision (Information Sharing-One way communication) Goal: To educate and inform citizens Tools: ☐ Individual Notification or ☒ Public Notification

Document Last Updated February 27, 2018 49 2019.04.23 Council Package

LINK TO STRATEGIC PLAN: Fiscal Sustainability ATTACHMENTS: Draft Financial Statements 5 Year Summary Report

RECOMMENDED ACTION: To accept the 2018 Audited Financial Statements

COUNCIL OPTIONS: 1. Approve the recommended action as presented 2. Approve the recommended action as amended. 3. Receive as information. MOTION: Council approve the 2018 Audited Financial Statements.

Prepared By: Will Wolfe Approved By: Mike Morton Reviewed By: Laurie Watt Manager of Financial Services Director of Corporate Services Interim CAO

REQUEST FOR DECISION Agenda Item # 6.1 2 | Page 50 2019.04.23 Council Package Kneehill County Consolidated Statement of Financial Position As at December 31 2018 2017 2016 2015 2014 Financial assets Cash and cash equivalents 17,053,910 16,144,475 25,490,293 42,661,922 41,954,913 Short term investments 32,078,323 30,042,577 13,015,855 Taxes receivable 2,698,241 710,128 391,712 371,256 440,961 Accounts receivable 2,616,377 499,213 2,260,798 570,972 811,740 Deposits - - 120,787 Land held for resale 822,714 822,714 75,899 75,901 75,906 Invesetments 182 124 123 122 122

55,269,747 48,219,231 41,234,679 43,800,960 43,283,642

Liabilities Accounts payable and accrued liabilities 1,986,784 1,505,450 1,925,351 4,377,253 2,097,902 Employee benefit obligation 780,675 764,845 694,462 624,598 692,939 Deposit liabilities 40,000 90,000 61,085 91,000 50,000 Deferred revenue 1,432,295 485,689 1,669,342 565,592 431,160 Long-term debt - - 3,212,194 5,069,522 Solid waste closure and post-closure liabilities 403,455 259,488 246,446 286,512 255,262 Liability for contaminated sites 397,400 397,400 397,400 397,400 -

5,040,609 3,502,872 4,994,086 9,554,549 8,596,785

Net financial assets 50,229,138 44,716,359 36,240,593 34,246,411 34,686,857

Non-financial assets Tangible capital assets 109,416,586 110,101,474 112,074,685 111,823,917 105,211,199 Inventory for consumption 7,164,023 7,143,791 6,590,403 5,517,067 4,844,446 Prepaid expenses 200,749 195,872 204,545 197,920 198,206

116,781,358 117,441,137 118,869,633 117,538,904 110,253,851

Accumulated Surplus 167,010,496 162,157,496 155,110,226 151,785,315 144,940,708

51 2019.04.23 Council Package Kneehill County Consolidated Statement of Operations For the years ended December 31 2018 2017 2016 2015 2014 Revenue Net municipal taxes 23,468,264 23,912,946 24,585,817 26,480,386 26,208,435 Government transfers for operating 2,914,103 4,033,949 1,443,516 1,337,407 1,332,803 Sales and user fees 1,470,102 1,116,208 999,514 983,401 1,144,814 Rental revenue 222,471 62,946 48,865 65,423 74,229 Investment income 829,569 448,952 304,454 389,919 381,306 Penalties and costs on taxes 715,127 392,775 242,771 104,490 77,429 Fines and costs 24,006 43,054 57,883 68,354 55,426 Other 305,520 259,375 74,369 46,557 184,886 Development levies 379,799 379,605 405,256 394,771 362,670 Drilling licenses 629,403 240,095 121,996 29,964 91,679 Sales to other governments 100,594 110,701 126,451 169,679 31,058,958 31,000,606 28,410,892 30,070,351 29,913,677 Expenses Legislative 523,394 463,071 470,262 432,760 521,072 Administration and Assessment 5,057,813 4,989,691 5,640,921 4,999,322 2,721,679 Protective Services 1,331,814 1,225,361 1,285,227 1,368,062 1,102,612 Transportation 14,106,457 12,625,834 13,063,176 13,768,863 10,614,519 Water and wastewater 2,643,317 2,624,028 2,727,220 2,425,667 2,299,317 Waste management 643,309 472,839 418,666 483,708 489,313 Public health and welfare 218,130 412,609 1,198,849 1,090,512 981,659 Planning and development 469,779 432,402 408,976 398,373 314,507 Agriculture services 664,264 791,018 828,347 770,259 844,356 Parks, recreation and culture 889,892 709,430 612,278 570,346 719,298 Loss on disposal of tangible capital assets 249,609 154,877 320,727 399,011 109,651 Other - - - - 26,797,778 24,901,160 26,974,649 26,706,883 20,717,983 Excess of revenue over expenditures 4,261,180 6,099,446 1,436,243 3,363,468 9,195,694 Other Government transfers for capital 401,703 884,077 1,888,668 3,481,139 2,988,474 Conributed assets 190,117 63,747 Other - - - 25,491 Excess of revenue over expenditures 4,853,000 7,047,270 3,324,911 6,844,607 12,209,659 Accumulated surplus, end of year 167,010,496 162,157,496 155,110,226 151,785,315 144,940,708

52 2019.04.23 Council Package Kneehill County Financial Statements For the year ended December 31, 2018

DRAFT

53 2019.04.23 Council Package Kneehill County Financial Statements For the year ended December 31, 2018

Contents

Auditors' Report 1

Financial Statements

Consolidated Statement of Financial Position 3

Consolidated Statement of Operations 4

Consolidated Statement of Change in Net Financial Assets 5

Consolidated Statement of Cash Flows 6

Summary of Significant Accounting Policies 7 - 9

Notes to the Financial Statements 10 - 29 DRAFT

54 2019.04.23 Council Package

Independent Auditor’s Report

To the Reeve and Council of Kneehill County

55 2019.04.23 Council Package

Independent Auditor’s Report, continued

Chartered Professional Accountants, Red Deer, Alberta April 23, 2019 DRAFT

56 2019.04.23 Council Package Kneehill County Statement of Financial Position

December 31 2018 2017

55,269,747 48,219,231

5,040,609 3,502,872

Net financial assets 50,229,138 44,716,359

Non-financial assets Tangible capital assets (Note 10) 109,416,586 110,101,474 Inventory for consumption (Note 11) 7,164,023 7,143,791 Prepaid expenses 200,749 195,872

116,781,358 117,441,137

Accumulated surplus (Note 13) $ 167,010,496 $ 162,157,496

Debenture debt limits (Note 20) Contingencies (Note 21) CommitmentsDRAFT (Note 22)

The accompanying summary of significant accounting policies and notes are an integral part of these financial statements 57 3 2019.04.23 Council Package Kneehill County Statement of Operations

Budget For the year ended December 31 2018 2018 2017

28,840,578 31,058,958 31,000,606

25,839,815 26,797,778 24,901,160

Excess of revenue over expenditures - before other 3,000,763 4,261,180 6,099,446 Other Government transfers for capital (Note 16) 401,703 401,703 884,077 Contributed assets - 190,117 63,747

Excess of revenue over expenditures 3,402,466 4,853,000 7,047,270

Accumulated surplus, beginning of year 162,157,496 162,157,496 155,110,226 AccumulatedDRAFT surplus, end of year $ 165,559,962 $ 167,010,496 $ 162,157,496

The accompanying summary of significant accounting policies and notes are an integral part of these financial statements 58 4 2019.04.23 Council Package Kneehill County Statement of Change in Net Financial Assets

Budget For the year ended December 31 2018 2018 2017

Net change in net financial assets (11,525,135) 5,512,779 8,475,766

Net financial assets, beginning of year 44,716,359 44,716,359 36,240,593

Net financial assets, end of year $ 33,191,224 $ 50,229,138 $ 44,716,359

DRAFT

The accompanying summary of significant accounting policies and notes are an integral part of these financial statements 59 5 2019.04.23 Council Package Kneehill County Statement of Cash Flows

For the year ended December 31 2018 2017

7,650,945 11,424,560

Capital transactions Acquisition of tangible capital assets (5,183,006) (4,224,001) Proceeds on sale of tangible capital assets 477,242 480,345

(4,705,764) (3,743,656)

Investing transactions Purchase of short term investments - net change (2,035,746) (17,026,722)

Net change in cash and cash equivalents 909,435 (9,345,818)

Cash and cash equivalents, beginning of year 16,144,475 25,490,293

Cash and cash equivalents, end of year $ 17,053,910 $ 16,144,475

Cash and cash equivalents is comprised of: Cash and cash equivalents $ 17,053,910 $ 16,144,475 Less: restricted (Note 1) (1,432,295) (485,689) DRAFT$ 15,621,615 $ 15,658,786

The accompanying summary of significant accounting policies and notes are an integral part of these financial statements 60 6 2019.04.23 Council Package Kneehill County Summary of Significant Accounting Policies

December 31, 2018

The schedule of taxes levied also includes operational requisitions for educational, health, social and other external organizations that are not part of the municipal reporting entity.

The statement excludes trust assets that are administered for the benefit of external parties. Interdepartmental and organizational transactions and balances are eliminated.

Cash and Cash Equivalents Management considers all highly liquid investments with maturity of three months or less at acquisition to be cash equivalents.

61 7 2019.04.23 Council Package Kneehill County Summary of Significant Accounting Policies

December 31, 2018

Assets under construction are not amortized until the asset is available for productive use.

Tangible capital assets received as contributions are recorded at fair value at the date of receipt and are also recorded as revenue.

Pension Expenditure The County's participates in a multi-employer defined benefit pension plan. The plan is accounted for as a defined contribution plan.

62 8 2019.04.23 Council Package Kneehill County Summary of Significant Accounting Policies

December 31, 2018

63 9 2019.04.23 Council Package Kneehill County Notes to Financial Statements

December 31, 2018

1. Cash and Cash Equivalents 2018 2017

Current account $ 17,053,910 $ 16,144,475

The County has an undrawn line of credit of $2,500,000 that is available should the need arise. The line of credit bears interest at prime minus 0.75%.

Included in the above amounts are the following amounts received from the Government of Canada and the Province of Alberta as conditional grants held exclusively for future projects.

2018 2017

Municipal Sustainability Initiative $ 1,401,795 $ 484,689 Other 30,500 1,000

$ 1,432,295 $ 485,689

2. Short-term Investments 2018 2017

Guaranteed investment certificates, bearing interest at rates of 2.580% to 2.780% and maturing on dates ranging from April 2019 through September 2019 $ 32,078,323 $ 30,042,577 DRAFT

64 10 2019.04.23 Council Package Kneehill County Notes to Financial Statements

December 31, 2018

3. Taxes Receivable 2018 2017

Current taxes and grants in place $ 3,205,622 $ 1,512,215 Non-current taxes and grants in place 2,109,568 935,642 Less: Allowance for doubtful accounts (2,616,949) (1,737,729)

$ 2,698,241 $ 710,128

4. Accounts Receivable 2018 2017

Trade receivables $ 2,325,266 $ 317,305 GST Receivable 291,111 181,908

$ 2,616,377 $ 499,213

5. Investments 2018 2017

Alberta Capital Finance Shares, at cost $ 121 $ 121 Servus Credit Union Membership Shares, at cost 61 3

$ 182 $ 124

6. Employee Benefit Obligation 2018 2017

Accrued vacation pay $ 234,714 $ 233,533 Accrued sick leave benefit 545,961 531,312

$ 780,675 $ 764,845

65 11 2019.04.23 Council Package Kneehill County Notes to Financial Statements

December 31, 2018

7. Deferred Revenue

8. Landfill Closure and Post-Closure Liabilities

2018 2017 ($) ($) Estimated closure costs 536,787 272,000 Estimated post-closure costs 466,850 323,000

Estimated total liability 1,003,637 595,000 Liability accrued (403,455) (259,488) DRAFTBalance of estimated cost to accrue 600,182 335,512

66 12 2019.04.23 Council Package Kneehill County Notes to Financial Statements

December 31, 2018

9. Liability for Contaminated Sites

The County has one site that falls under this standard.

This site was acquired through the tax recovery process. The contamination comes from an underground storage tank plus additional possible contamination from the former bulk fuel storage facility.

DRAFT

67 13 2019.04.23 Council Package Kneehill County Notes to Financial Statements

December 31, 2018

Additions 356,617 541,986 772,999 990,613 430,619 2,280,289 5,373,123 Change in work in progress ------

Write-downs & disposals - (3,660) - (44,001) (819,179) (410,328) (186,571) (1,463,739)

Amortization - 121,683 373,577 3,513,958 618,586 703,355 - 5,331,159

DRAFT68 2019.04.23 Council Package Kneehill County Notes to Financial Statements

December 31, 2018

10. Tangible Capital Assets (continued) 2017 Land Engineered Machinery and Work in Land Buildings Vehicles Total Improvements Structures Equipment Progress Cost, beginning of year $ 2,617,078 $ 2,220,286 $ 16,989,152 $ 153,458,057 $ 9,841,501 $ 8,588,321 $ 674,101 $ 194,388,496 Additions 219,095 301,410 245,434 1,237,006 1,253,810 665,393 365,600 4,287,748 Write-downs & disposals (451,815) (5,947) (8,923) (1,294,177) (849,242) (457,163) - (3,067,267) Cost, end of year $ 2,384,358 $ 2,515,749 $ 17,225,663 $ 153,400,886 $ 10,246,069 $ 8,796,551 $ 1,039,701 $ 195,608,977 Accumulated amortization, beginning of year $ - $ 924,720 $ 1,834,109 $ 72,650,387 $ 2,872,651 $ 4,031,944 $ - $ 82,313,811 Amortization 113,746 359,906 3,440,816 603,729 655,388 - 5,173,585 Write-downs (5,947) (8,253) (1,293,841) (376,472) (295,380) - (1,979,893) Accumulated amortization, end of year $ - $ 1,032,519 $ 2,185,762 $ 74,797,362 $ 3,099,908 $ 4,391,952 $ - $ 85,507,503 Net carrying amount, end of year $ 2,384,358 $ 1,483,230 $ 15,039,901 $ 78,603,524 $ 7,146,161 $ 4,404,599 $ 1,039,701 $ 110,101,474 15 DRAFT69 2019.04.23 Council Package Kneehill County Notes to Financial Statements

December 31, 2018

11. Inventory For Consumption

2018 2017

Gravel $ 6,636,713 $ 6,667,869 Other transportation amounts 389,397 355,837 Other 137,913 120,085

$ 7,164,023 $ 7,143,791

12. Equity in Tangible Capital Assets 2018 2017

Tangible capital assets $ 199,518,361 $ 195,608,977 Accumulated amortization (90,101,775) (85,507,503)

$ 109,416,586 $ 110,101,474

DRAFT

70 16 2019.04.23 Council Package Kneehill County Notes to Financial Statements

December 31, 2018

13. Accumulated Surplus 2018 2017

Equity in tangible capital assets (Note 12) $ 109,416,586 $ 110,101,474 Equity in other non-financial assets 7,364,772 7,339,663 Unrestricted surplus 1,277,284 1,545,316

118,058,642 118,986,453

12,450,379 13,347,674

36,501,475 29,823,369

Total Reserves 48,951,854 43,171,043

$ 167,010,496 $ 162,157,496

The equity in tangible capital assets represents amounts already spent and invested in infrastructure. Reserves represents funds set aside by bylaw or council resolution for DRAFTspecific purposes.

71 17 2019.04.23 Council Package Kneehill County Notes to Financial Statements

December 31, 2018

14. Change in Accumulated Surplus Equity in tangible Equity in other non- Unrestricted surplus Reserves capital assets financial assets 2018 2017 Balance, beginning of year $ 1,545,316 $ 43,171,043 $ 110,101,474 $ 7,339,663 $ 162,157,496 $ 155,110,226 Excess of revenue over expenses 4,827,891 - - 25,109 4,853,000 7,047,270 Net operating transfers to restricted surplus (5,780,811) 5,780,811 - - - - Capital transfers from restricted surplus ------Acquisition of capital (5,373,123) - 5,373,123 - - - Disposals and write-down of assets 726,852 - (726,852) - - - Amortization 5,331,159 - (5,331,159) - - - Change in accumulated surplus $ (268,032) $ 5,780,811 $ (684,888) $ 25,109 $ 4,853,000 $ 7,047,270 Balance, end of year $ 1,277,284 $ 48,951,854 $ 109,416,586 $ 7,364,772 $ 167,010,496 $ 162,157,496 18 DRAFT72 2019.04.23 Council Package Kneehill County Notes to Financial Statements

December 31, 2018

15. Taxation - Net Budget 2018 2018 2017

28,999,872 28,908,858 29,810,020

Requisitions Alberta School Foundation Fund 5,385,544 5,355,082 5,857,272 Kneehill Foundation 38,944 38,944 39,802 Designated Industrial Property 46,568 46,568 -

5,471,056 5,440,594 5,897,074

Available for general municipal purposes $ 23,528,816 $ 23,468,264 $ 23,912,946

16. Government Transfers

Budget 2018 2018 2017 Operating Provincial government 3,316,048 2,914,103 4,033,949

Capital DRAFTProvincial government $ 401,703 $ 401,703 $ 884,077

73 19 2019.04.23 Council Package Kneehill County Notes to Financial Statements

December 31, 2018

17. Expenses by Object

Budget 2018 2018 2017

$ 25,839,815 $ 26,797,771 $ 24,901,160

18. Municipal Employees Pension Plans

Contributions for the year were:

2018 2017

Employer contributions $ 598,447 $ 604,022 Employee contributions 546,617 556,374

$ 1,145,064 $ 1,160,396

74 20 2019.04.23 Council Package Kneehill County Notes to Financial Statements

December 31, 2018

19. Salary and Benefits Disclosure

Disclosure of salaries and benefits for municipal officials and designated officers as required by Alberta Regulation 313/2000 is as follows:

Benefits & Total Total Salary Allowances 2018 2017

Salary includes regular base pay, bonuses, overtime, lump sum payments, gross honoraria and any other direct cash remuneration.

20. Debt Limits

Debt servicing limit 7,036,214 6,844,586 Total debt servicing limit available 7,036,214 6,844,586

75 21 2019.04.23 Council Package Kneehill County Notes to Financial Statements

December 31, 2018

21. Contingencies

22. Commitments

Kneehill County entered into a 2 year contract for assessment services in 2018. The total financial commitment from 2019 to 2020 will be approximately $190,000.

76 22 2019.04.23 Council Package Kneehill County Notes to Financial Statements

December 31, 2018

23. Budget

Budget per Actual per Amortization Financial Financial Budget Allocation Statements Statements

Revenues $ 28,840,603 - 28,840,603 $ 31,058,958

Government transfers for capital 401,703 - 401,703 591,820

Total revenues 29,242,306 - 29,242,306 31,650,778

77 23 2019.04.23 Council Package Kneehill County Notes to Financial Statements

December 31, 2018

24. Segmented Information

Agriculture Services

Administration

78 24 2019.04.23 Council Package Kneehill County Notes to Financial Statements

December 31, 2018

24. Segmented Information (continued)

Protective Services

Emergency preparedness planning is also led by Kneehill County through the implementation of a regional with all urban centres within our boundaries.

Planning and Development

Transportation

79 25 2019.04.23 Council Package Kneehill County Notes to Financial Statements

December 31, 2018

24. Segmented Information (continued)

Water, Wastewater and Waste Managements

Parks, Recreation and Culture

Public Health and Welfare

80 26 2019.04.23 Council Package Kneehill County Notes to Financial Statements

December 31, 2018

24. Segmented Information (continued)

Economic/ For the year ended Protective Agricultural Transportation Environmental Planning and Parks and Public Health General 2018 December 31 Services Development Services Services Development Recreation and Welfare Government Total Revenue Taxation $ 1,217,179 $ 651,691 $ 12,480,801 $ 2,600,599 $ 513,583 $ 834,142 $ 131,163 5,039,108 $ 23,468,266 Government transfers for operating 15,000 218,359 2,435,091 - - 75,000 - 170,653 2,914,103 Government transfers for - - 401,703 - - - - - 401,703 capital Sales and user fees 3,075 21,145 371,618 826,566 229,350 165,205 7,450 35,810 1,660,219 Investment income ------829,569 829,569 Fines and costs 24,006 - - 3,665 - - - 711,459 739,130 Rental revenue 10,223 24,966 137,283 - - - 50,000 - 222,472 Licences and permits ------629,403 629,403 Other 24,274 - 262,260 475,284 - - - 24,095 785,913 1,293,757 916,161 16,088,756 3,906,114 742,933 1,074,347 188,613 7,440,097 31,650,778 Expenses Salaries and wages 491,693 207,867 3,528,979 696,461 356,144 342,131 75,577 2,377,707 8,076,559 Contracted and general services 252,099 220,461 5,136,388 486,508 113,635 218,529 32,401 1,874,024 8,334,045 Materials, goods and utilities 155,572 167,779 1,682,349 1,126,621 - 106,622 11,998 302,648 3,553,589 Transfer to local agencies 214,000 - - - - 44,405 - 44,639 303,044 Transfers to individuals and - - 818,674 69,199 - 51,310 - - 939,183 organizations Interest on long-term debt - - 293 - - - - 10,295 10,588 Amortization 218,451 68,158 3,758,454 907,830 - 126,894 98,153 153,221 5,331,161 Loss on sale of capital assets - - 249,609 - - - - - 249,609 1,331,815 664,265 15,174,746 3,286,619 469,779 889,891 218,129 4,762,534 26,797,778 Net surplus (deficit) $ (38,058) $ 251,896 $ 914,010 $ 619,495 $ 273,154 $ 184,456 $ (29,516) $ 2,677,563 $ 4,853,000 27 DRAFT81 2019.04.23 Council Package Kneehill County Notes to Financial Statements

December 31, 2018

24. Segmented Information (continued)

For the year ended Protective Agricultural Transportation Water and Planning and Parks and Public Health General 2017 December 31 Services Services Services Wastewater Development Recreation and Welfare Government Total Revenue Taxation $ 1,205,100 $ 879,012 $ 12,541,707 $ 2,660,747 $ 524,140 $ 749,800 $ 394,475 $ 4,957,964 $ 23,912,945 Government transfers for 43,995 218,359 3,622,261 - - - - 149,334 4,033,949 operating Government transfers for 30,405 - 828,672 - - 25,000 - - 884,077 capital Sales and user fees - 19,594 154,288 709,973 167,013 82,699 9,867 36,521 1,179,955 Investment income ------448,952 448,952 Fines and costs 43,054 - - 3,386 - - - 389,390 435,830 Rentals 6,371 20,687 35,888 - - - - - 62,946 Licences and permits ------240,095 240,095 Other 32,420 - 1,710 476,023 - - - 239,528 749,681 1,361,345 1,137,652 17,184,526 3,850,129 691,153 857,499 404,342 6,461,784 31,948,430 Expenses Salaries and wages 459,803 293,518 3,361,751 693,294 344,655 326,997 286,549 2,307,076 8,073,643 Contracted and general 192,758 238,429 4,061,341 495,940 87,077 96,355 34,395 1,478,531 6,684,826 services Materials, goods and utilities 127,616 193,216 1,552,183 936,616 670 101,998 4,488 252,536 3,169,323 Transfer to local agencies 214,000 - - - - 44,941 - 44,639 303,580 Transfers to individuals and - - 1,215,815 69,199 - 48,275 - - 1,333,289 organizations Interest on long-term debt - - 625 - - - - 7,411 8,036 Amortization 231,184 65,856 3,649,934 901,818 - 90,863 87,177 146,754 5,173,586 Loss on sale of capital assets - - 154,877 - - - - - 154,877 Other ------1,225,361 791,019 13,996,526 3,096,867 432,402 709,429 412,609 4,236,947 24,901,160 Net surplus (deficit) $ 135,984 $ 346,633 $ 3,188,000 $ 753,262 $ 258,751 $ 148,070 $ (8,267) $ 2,224,837 $ 7,047,270 28 DRAFT82 2019.04.23 Council Package Kneehill County Notes to Financial Statements

December 31, 2018

25. Comparative Figures

Wherever necessary, comparative figures have been reclassified to conform with current year financial statement presentation.

26. Approval of Financial Statements

Council and Management approved these financial statements.

DRAFT

83 29 2019.04.23 Council Package REQUEST FOR DECISION Agenda Item #

6.2

SUBJECT: 2019 Final Operating Budget

MEETING DATE: 2019-04-23

PRESENTED BY: Mike Morton, Director of Corporate Services BACKGROUND/ PROPOSAL Section 242 of the MGA requires a Municipality to pass the operating budget annually. On December 11, 2018 Council passed the 2019 Interim Operating Budget with the anticipation that a Final 2019 Operating Budget would be brought forth at a future meeting once 2019 Assessment numbers and requisitions were available.

Administration presented 2019 budget amendments as well as tax scenarios and discussed methods of which to balance the 2019 Operating Budget at the Committee of the Whole Meeting held on April 15, 2019.

DISCUSSION/ 2019 FINAL OPERATING BUDGET OPTIONS/ SUMMARY OF CHANGES FROM BENEFITS/ INTERIM TO FINAL BUDGET DISADVANTAGES: Interim Final Final VS. Final vs

2019 2019 Interim Budget Budget Interim %

TOTAL REVENUES $32,375,120 $33,436,688 $1,061,569 3.28%

TOTAL EXPENSES $24,072,147 $24,499,385 $427,238 1.77%

NET REVENUE OVER EXPENSES BEFORE TRANSFERS $8,302,973 $8,937,303 $634,330 7.64%

LESS TOTAL TRANSFERS: TO GRAVEL PROJECTS 0 0 0 TO NON TCA PROJECTS $900,000 $900,000 0 0.00% TO TCA PROJECTS $7,402,973 $8,037,303 $634,330 8.57%

NET REVENUE OVER EXPENSES 0 (0) (0)

Document Last Updated February 27, 2018 84 2019.04.23 Council Package Revenue Changes: Tax revenue increase due to increase in assessment, as well as increase in mill rates to residential and farmland classes. Also reflects requisition changes.

Expense Changes: Transfer to Hamlet Infrastructure Reserve = $309,709, Increase due to requisitions (Kneehill Housing and DIP assessment) = $87,529, increase due ASB Expenses due to club root = $30,000.

Transfer Changes: Increase in operating funds transfer to fund road project = $601,571, increase transfer to WSA Reserve = $32,579 due to assessment increase. COSTS/SOURCE OF FUNDING: As per attached schedules.

ENGAGEMENT: ☒ Directive Decision (Information Sharing-One way communication) Goal: To educate and inform citizens Tools: ☐ Individual Notification or ☒ Public Notification

LINK TO STRATEGIC PLAN: Fiscal Sustainability

ATTACHMENTS: 2019 Final Operating Budget Summary Comparison 2019 Final Operating Budget % Allocations 2019 Final Operating Budget By Department 2019 Final Budget Reserve Continuity 2019 Final Budget – Grants RECOMMENDED ACTION: To approve the 2019 Operating Budget as presented.

COUNCIL OPTIONS: 1. To approve the 2019 Operating Budget as presented. 2. To approve 2019 Operating Budget as amended. 3. To not approve the 2019 Operating Budget. MOTION: Council hereby approves the 2019 Operating Budget as presented

Prepared By: Mike Morton Approved By: Mike Morton Reviewed By: Laurie Watt Director of Corporate Services Director of Corporate Services Interim CAO

REQUEST FOR DECISION Agenda Item # 6.2 2 | Page 85 2019.04.23 Council Package KNEEHILL COUNTY FINAL OPERATING BUDGET SUMMARY COMPARISON 2019 Fiscal Year

2018 Budget 2019 Budget 18 vs 19 $ 18 vs 19 % Revenues: LICENSES AND PERMITS 50,100 92,100 42,000 83.83% OPERATING GRANTS 347,085 362,827 15,742 4.54% OTHER REVENUE 14,400 94,500 80,100 556.25% OTHER TAXES 100,000 200,000 100,000 100.00% PENALTIES AND FINES 137,000 275,500 138,500 101.09% PROPERTY TAXES 22,450,764 23,322,098 871,334 3.88% RENTAL INCOME 95,089 166,296 71,207 74.88% REQUISITIONS 5,471,091 5,512,366 41,275 0.75% RETURN ON INVESTMENTS 212,000 402,000 190,000 89.62% RURAL WATER AND WSA TAXES 1,403,661 1,435,513 31,852 2.27% SALE OF GOODS AND SERVICES 951,506 1,364,958 413,452 43.45% SALES TO OTHER GOVERNMENTS 110,000 113,230 3,230 2.94% TRANSFER FROM RESERVES 159,961 95,300 (64,661) -40.42%

Total Revenues 31,502,658 33,436,688 1,934,030 6.14%

Expenses: CONTRACT AND GENERAL SERVICES 3,392,606 3,560,511 167,905 4.95% DIP/LINEAR REQUISITION 46,568 111,062 64,493 138.49% KNEEHILL HOUSING AUTHORITY 38,944 76,650 37,706 96.82% MATERIAL, GOODS, SUPPLIES & UTILITIES 3,706,616 3,998,988 292,371 7.89% OTHER EXPENSES 116,186 99,725 (16,461) -14.17% PROVISION FOR ALLOWANCES 400,000 800,000 400,000 100.00% PURCHASES FROM OTHER GOVERNMENTS 277,546 278,301 755 0.27% SALARIES, WAGES AND BENEFITS 8,454,610 8,962,781 508,171 6.01% SCHOOL FOUNDATION REQUISITION 5,333,020 5,304,103 (28,917) -0.54% SEPARATE SCHOOL REQUISITION 52,525 51,013 (1,512) -2.88% TRANSFER TO OTHER GOVERNMENTS 518,490 523,997 5,507 1.06% TRANSFER TO RESERVES 754,712 309,709 (445,003) -58.96% TRANSFERS TO INDIVIDUALS AND ORGANIZATIONS 272,119 322,647 50,528 18.57% TRANSFERS TO LOCAL BOARDS AND AGENCIES 95,489 99,899 4,409 4.62%

Total Expenses 23,459,432 24,499,385 1,039,953 4.43%

NET REVENUE OVER EXPENSES BEFORE TRANSFERS 8,043,226 8,937,303 894,077 11.12%

TOTAL TRANSFER TO GRAVEL INVENTORY PROJECTS 167,711 0 (167,711) -100.00% TOTAL TRANSFER TO NON TCA PROJECTS 1,380,000 900,000 (480,000) -34.78% TOTAL TRANSFER TO TCA PROJECTS 6,495,515 8,037,303 1,541,788 23.74%

NET REVENUE OVER EXPENSES AFTER TRANSFERS 0 (0) (0)

86 2019.04.23 Council Package2019-04-16 KNEEHILL COUNTY FINAL OPERATING BUDGET % ALLOCATIONS 2019 Fiscal Year

2018 Budget % of Total 2019 Budget % of Total Revenues: PROPERTY TAXES 22,550,764 71.58% 23,522,098 70.35% REQUISITION TAXES 5,471,091 17.37% 5,512,366 16.49% WSA TAX AND FRONTAGES 1,403,661 4.46% 1,435,513 4.29% SALES OF GOODS AND SERVICES 1,061,506 3.37% 1,478,189 4.42% INTEREST, PENALTIES, LICENSES, RENTAL 508,589 1.61% 1,030,396 3.08% GRANTS 347,085 1.10% 362,827 1.09% TRANSFER FROM RESERVES 159,961 0.51% 95,300 0.29% Total Revenues 31,502,658 100.00% 33,436,688 100.00%

Expenses: SCHOOL AND OTHER REQUISITIONS 5,471,057 23.32% 5,542,828 22.62% TRANSFERS TO GOVERNMENTS, BOARDS, 542,119 2.31% 595,035 2.43% INDIVIDUALS TAX ALLOWANCES 400,000 1.71% 800,000 3.27% TRANSFERS TO RESERVES 754,712 3.22% 309,709 1.26% LEGISLATIVE 558,393 2.38% 656,789 2.68% ADMINISTRATION AND ASSESSMENT 3,286,912 14.01% 3,317,383 13.54% PROTECTIVE SERVICES 1,291,363 5.50% 1,295,300 5.29% TRANSPORTATION SERVICES 6,900,572 29.41% 7,340,595 29.96% ENVIRONMENTAL SERVICES 2,160,008 9.21% 2,286,916 9.33% PLANNING AND DEVELOPMENT 494,179 2.11% 647,972 2.64% AGRICULTURAL SERVICES 688,357 2.93% 785,962 3.21% PARKS, RECREATION, HEALTH & CULTURE 911,760 3.89% 920,898 3.76% Total Expenses 23,459,432 100.00% 24,499,385 100.00%

NET REVENUE OVER EXPENSES BEFORE TRANSFERS 8,043,226 8,937,303

TRANSFER TO GRAVEL INVENTORY PROJECTS 167,711 0 TRANSFER TO NON TCA PROJECTS 1,380,000 900,000 TRANSFER TO TCA PROJECTS 6,495,515 8,037,304 NET REVENUE OVER EXPENSES AFTER TRANSFERS 0 (0)

87 2019.04.23 Council Package KNEEHILL COUNTY FINAL OPERATING BUDGET BY DEPARTMENT 2019 Fiscal Year

Fund: - 00 General 2018 Budget 2019 Budget 18 vs 19 $ 18 vs 19 %

Revenues: OTHER TAXES 100,000 200,000 100,000 100.00% PENALTIES AND FINES 100,000 250,000 150,000 150.00% PROPERTY TAXES 22,450,764 23,322,098 871,334 3.88% REQUISITIONS 5,471,091 5,512,366 41,274 0.75% RETURN ON INVESTMENTS 212,000 402,000 190,000 89.62% RURAL WATER AND WSA TAXES 1,403,661 1,435,513 31,852 2.27% Total Revenues 29,737,517 31,121,977 1,384,460 4.66%

Expenses: CONTRACT AND GENERAL SERVICES 13,847 14,539 692 5.00% DIP/LINEAR REQUISITION 46,568 111,062 64,493 138.49% KNEEHILL HOUSING AUTHORITY 38,944 76,650 37,706 96.82% PROVISION FOR ALLOWANCES 400,000 800,000 400,000 100.00% SCHOOL FOUNDATION REQUISITION 5,333,020 5,304,103 (28,917) -0.54% SEPARATE SCHOOL REQUISITION 52,525 51,013 (1,512) -2.88% TRANSFER TO OTHER GOVERNMENTS 250,000 250,000 (0) 0.00% TRANSFER TO RESERVES 330,013 309,709 (20,304) -6.15% TRANSFERS TO INDIVIDUALS & ORGANIZATIONS 247,119 297,647 50,528 20.45% TRANSFERS TO LOCAL BOARDS AND AGENCIES 45,000 47,388 2,388 5.31% Total Expenses 6,757,036 7,262,112 505,076 7.47% Net Total 22,980,481 23,859,865 879,384 3.83%

Fund: - 11 Legislative 2018 Budget 2019 Budget 18 vs 19 $ 18 vs 19 %

Expenses: CONTRACT & GENERAL SERVICES 210,620 241,445 30,825 14.64% MATERIAL, GOODS, SUPPLIES & UTILITIES 29,040 32,040 3,000 10.33% SALARIES, WAGES & BENEFITS 318,733 383,304 64,571 20.26% TRANSFER TO RESERVES 3,500 (3,500) -100.00% Total Expenses 561,893 656,789 94,896 16.89% Net Total (561,893) (656,789) (94,896) 16.89%

1 88 2019.04.23 Council Package2019-04-16 KNEEHILL COUNTY FINAL OPERATING BUDGET BY DEPARTMENT 2019 Fiscal Year

Fund: - 12 Administration 2018 Budget 2019 Budget 18 vs 19 $ 18 vs 19 %

Revenues: OPERATING GRANTS 124,726 144,468 19,742 15.83% OTHER REVENUE 10,300 7,500 (2,800) -27.18% PENALTIES & FINES 3,500 2,000 (1,500) -42.86% SALE OF GOODS AND SERVICES 30,770 32,775 2,005 6.52% TRANSFER FROM RESERVES 159,961 95,300 (64,661) -40.42% Total Revenues 329,257 282,043 (47,214) -14.34%

Expenses: CONTRACT & GENERAL SERVICES 683,138 730,313 47,175 6.91% MATERIAL, GOODS, SUPPLIES & UTILITIES 307,306 247,753 (59,553) -19.38% OTHER EXPENSES 8,070 9,070 1,000 12.39% PURCHASES FROM OTHER GOVERNMENTS 4,080 3,300 (780) -19.12% SALARIES, WAGES & BENEFITS 2,151,321 2,191,907 40,586 1.89% TRANSFER TO RESERVES 421,199 0 (421,199) -100.00% Total Expenses 3,575,114 3,182,343 (392,771) -10.99% Net Total (3,245,857) (2,900,300) 345,557 -10.65%

Fund: - 14 Assessment 2018 Budget 2019 Budget 18 vs 19 $ 18 vs 19 %

Revenues: SALE OF GOODS AND SERVICES 50 50 0 0.00% Total Revenues 50 50 0 0.00%

Expenses: CONTRACT & GENERAL SERVICES 119,150 120,500 1,350 1.13% Total Expenses 119,150 120,500 1,350 1.13% Net Total (119,100) (120,450) (1,350) 1.13%

2 89 2019.04.23 Council Package2019-04-16 KNEEHILL COUNTY FINAL OPERATING BUDGET BY DEPARTMENT 2019 Fiscal Year

Fund: - 23 Fire 2018 Budget 2019 Budget 18 vs 19 $ 18 vs 19 %

Revenues: LICENSES & PERMITS 100 100 0 0.00% RENTAL INCOME 7,422 6,300 (1,122) -15.12% SALE OF GOODS AND SERVICES 2,000 1,600 (400) -20.00% Total Revenues 9,522 8,000 (1,522) -15.98%

Expenses: CONTRACT & GENERAL SERVICES 314,031 250,301 (63,730) -20.29% MATERIAL, GOODS, SUPPLIES & UTILITIES 42,470 34,838 (7,632) -17.97% SALARIES, WAGES & BENEFITS 148,449 220,655 72,207 48.64% TRANSFER TO OTHER GOVERNMENTS 224,000 224,000 0 0.00% TRANSFERS TO INDIVIDUALS & ORGANIZATIONS 25,000 25,000 0 0.00% Total Expenses 753,950 754,794 844 0.11% Net Total (744,428) (746,794) (2,366) 0.32%

Fund: - 24 Disaster 2018 Budget 2019 Budget 18 vs 19 $ 18 vs 19 %

Revenues: OPERATING GRANTS 4,000 (4,000) -100.00% Total Revenues 4,000 0 (4,000) -100.00%

Expenses: CONTRACT & GENERAL SERVICES 9,400 14,500 5,100 54.26% MATERIAL, GOODS, SUPPLIES & UTILITIES 2,500 3,000 500 20.00% SALARIES, WAGES & BENEFITS 13,321 14,133 811 6.09% Total Expenses 25,221 31,633 6,411 25.42% Net Total (21,221) (31,633) (10,411) 49.06%

3 90 2019.04.23 Council Package2019-04-16 KNEEHILL COUNTY FINAL OPERATING BUDGET BY DEPARTMENT 2019 Fiscal Year

Fund: - 26 Enforcement 2018 Budget 2019 Budget 18 vs 19 $ 18 vs 19 %

Revenues: OTHER REVENUE 1,500 2,000 500 33.33% PENALTIES & FINES 30,000 20,000 (10,000) -33.33% SALES TO OTHER GOVERNMENTS 30,000 32,373 2,373 7.91% Total Revenues 61,500 54,373 (7,127) -11.59%

Expenses: CONTRACT & GENERAL SERVICES 100,942 52,121 (48,821) -48.37% MATERIAL, GOODS, SUPPLIES & UTILITIES 33,000 30,000 (3,000) -9.09% SALARIES, WAGES & BENEFITS 250,550 292,972 42,422 16.93% Total Expenses 384,492 375,093 (9,399) -2.44% Net Total (322,992) (320,720) 2,272 -0.70%

Fund: - 27 Health and Safety 2018 Budget 2019 Budget 18 vs 19 $ 18 vs 19 %

Expenses: CONTRACT & GENERAL SERVICES 19,950 14,972 (4,978) -24.95% MATERIAL, GOODS, SUPPLIES & UTILITIES 9,750 14,750 5,000 51.28% SALARIES, WAGES & BENEFITS 98,000 104,058 6,059 6.18% Total Expenses 127,700 133,780 6,080 4.76% Net Total (127,700) (133,780) (6,080) 4.76%

4 91 2019.04.23 Council Package2019-04-16 KNEEHILL COUNTY FINAL OPERATING BUDGET BY DEPARTMENT 2019 Fiscal Year

Fund: - 32 Transportation 2018 Budget 2019 Budget 18 vs 19 $ 18 vs 19 %

Revenues: OTHER REVENUE 600 80,000 79,400 13,233.33% RENTAL INCOME 34,000 40,000 6,000 17.65% SALE OF GOODS AND SERVICES 117,250 132,500 15,250 13.01% Total Revenues 151,850 252,500 100,650 66.28%

Expenses: CONTRACT & GENERAL SERVICES 1,029,313 1,203,235 173,922 16.90% MATERIAL, GOODS, SUPPLIES & UTILITIES 2,052,695 2,176,646 123,951 6.04% OTHER EXPENSES 250 300 50 20.00% SALARIES, WAGES & BENEFITS 3,673,315 3,824,164 150,849 4.11% Total Expenses 6,755,572 7,204,345 448,773 6.64% Net Total (6,603,722) (6,951,845) (348,123) 5.27%

Fund: - 33 Bridges 2018 Budget 2019 Budget 18 vs 19 $ 18 vs 19 %

Expenses: CONTRACT & GENERAL SERVICES 145,000 136,250 (8,750) -6.03% Total Expenses 145,000 136,250 (8,750) -6.03% Net Total (145,000) (136,250) 8,750 -6.03%

5 92 2019.04.23 Council Package2019-04-16 KNEEHILL COUNTY FINAL OPERATING BUDGET BY DEPARTMENT 2019 Fiscal Year

Fund: - 41 Water 2018 Budget 2019 Budget 18 vs 19 $ 18 vs 19 %

Revenues: OTHER REVENUE 2,000 5,000 3,000 150.00% PENALTIES & FINES 3,500 3,500 0 0.00% SALE OF GOODS AND SERVICES 666,036 974,314 308,278 46.29% SALES TO OTHER GOVERNMENTS 66,000 66,000 0 0.00% Total Revenues 737,536 1,048,814 311,278 42.21%

Expenses: CONTRACT & GENERAL SERVICES 79,968 76,259 (3,709) -4.64% MATERIAL, GOODS, SUPPLIES & UTILITIES 895,595 1,007,680 112,085 12.52% PURCHASES FROM OTHER GOVERNMENTS 69,199 70,000 801 1.16% SALARIES, WAGES & BENEFITS 507,864 523,936 16,072 3.16% Total Expenses 1,552,626 1,677,875 125,249 8.07% Net Total (815,090) (629,061) 186,029 -22.82%

Fund: - 42 Wastewater 2018 Budget 2019 Budget 18 vs 19 $ 18 vs 19 %

Revenues: SALE OF GOODS AND SERVICES 13,500 14,000 500 3.70% Total Revenues 13,500 14,000 500 3.70%

Expenses: MATERIAL, GOODS, SUPPLIES & UTILITIES 22,630 20,500 (2,130) -9.41% SALARIES, WAGES & BENEFITS 71,807 76,741 4,934 6.87% Total Expenses 94,437 97,241 2,804 2.97% Net Total (80,937) (83,241) (2,304) 2.85%

6 93 2019.04.23 Council Package2019-04-16 KNEEHILL COUNTY FINAL OPERATING BUDGET BY DEPARTMENT 2019 Fiscal Year

Fund: - 43 Waste Management 2018 Budget 2019 Budget 18 vs 19 $ 18 vs 19 %

Revenues: SALE OF GOODS AND SERVICES 7,000 74,500 67,500 964.29% SALES TO OTHER GOVERNMENTS 14,000 14,857 857 6.12% Total Revenues 21,000 89,357 68,357 325.51%

Expenses: CONTRACT & GENERAL SERVICES 74,176 76,847 2,671 3.60% MATERIAL, GOODS, SUPPLIES & UTILITIES 3,820 1,820 (2,000) -52.36% OTHER EXPENSES 87,866 70,355 (17,511) -19.93% PURCHASES FROM OTHER GOVERNMENTS 204,267 205,001 734 0.36% SALARIES, WAGES & BENEFITS 142,817 157,778 14,961 10.48% Total Expenses 512,945 511,800 (1,145) -0.22% Net Total (491,945) (422,443) 69,502 -14.13%

7 94 2019.04.23 Council Package2019-04-16 KNEEHILL COUNTY FINAL OPERATING BUDGET BY DEPARTMENT 2019 Fiscal Year

Fund: - 55 Health 2018 Budget 2019 Budget 18 vs 19 $ 18 vs 19 %

Revenues: RENTAL INCOME 41,667 99,996 58,329 139.99% Total Revenues 41,667 99,996 58,329 139.99%

Expenses: CONTRACT & GENERAL SERVICES 32,531 28,649 (3,882) -11.93% MATERIAL, GOODS, SUPPLIES & UTILITIES 15,825 15,825 Total Expenses 32,531 44,474 11,943 36.71% Net Total 9,136 55,522 46,386 507.73%

Fund: - 56 Cemetery 2018 Budget 2019 Budget 18 vs 19 $ 18 vs 19 %

Revenues: SALE OF GOODS AND SERVICES 5,800 5,800 0 0.00% Total Revenues 5,800 5,800 0 0.00%

Expenses: CONTRACT & GENERAL SERVICES 10,000 11,800 1,800 18.00% MATERIAL, GOODS, SUPPLIES & UTILITIES 5,000 5,000 0 0.00% SALARIES, WAGES & BENEFITS 92,579 97,856 5,277 5.70% Total Expenses 107,579 114,656 7,077 6.58% Net Total (101,779) (108,856) (7,077) 6.95%

Fund: - 61 Planning 2018 Budget 2019 Budget 18 vs 19 $ 18 vs 19 %

Revenues: LICENSES & PERMITS 50,000 92,000 42,000 84.00% SALE OF GOODS AND SERVICES 27,200 27,020 (180) -0.66% Total Revenues 77,200 119,020 41,820 54.17%

Expenses: CONTRACT & GENERAL SERVICES 115,076 171,420 56,344 48.96% MATERIAL, GOODS, SUPPLIES & UTILITIES 1,000 1,000 0 0.00% SALARIES, WAGES & BENEFITS 378,102 475,551 97,449 25.77% Total Expenses 494,179 647,972 153,793 31.12% Net Total (416,979) (528,952) (111,973) 26.85%

8 95 2019.04.23 Council Package2019-04-16 KNEEHILL COUNTY FINAL OPERATING BUDGET BY DEPARTMENT 2019 Fiscal Year

Fund: - 62 Agriculture 2018 Budget 2019 Budget 18 vs 19 $ 18 vs 19 %

Revenues: OPERATING GRANTS 218,359 218,359 (0) 0.00% RENTAL INCOME 12,000 20,000 8,000 66.67% SALE OF GOODS AND SERVICES 19,000 28,500 9,500 50.00% Total Revenues 249,359 266,859 17,500 7.02%

Expenses: CONTRACT & GENERAL SERVICES 287,791 250,324 (37,467) -13.02% MATERIAL, GOODS, SUPPLIES & UTILITIES 171,000 278,500 107,500 62.87% OTHER EXPENSES 20,000 20,000 0 0.00% SALARIES, WAGES & BENEFITS 209,566 237,138 27,572 13.16% Total Expenses 688,357 785,962 97,605 14.18% Net Total (438,998) (519,103) (80,105) 18.25%

Fund: - 72 Parks 2018 Budget 2019 Budget 18 vs 19 $ 18 vs 19 %

Revenues: SALE OF GOODS AND SERVICES 62,900 73,900 11,000 17.49% Total Revenues 62,900 73,900 11,000 17.49%

Expenses: CONTRACT & GENERAL SERVICES 147,673 167,037 19,363 13.11% MATERIAL, GOODS, SUPPLIES & UTILITIES 130,810 129,637 (1,173) -0.90% SALARIES, WAGES & BENEFITS 398,187 362,588 (35,599) -8.94% TRANSFER TO OTHER GOVERNMENTS 44,490 49,997 5,507 12.38% Total Expenses 721,160 709,258 (11,902) -1.65% Net Total (658,260) (635,358) 22,902 -3.48%

Fund: - 74 Cultural 2018 Budget 2019 Budget 18 vs 19 $ 18 vs 19 %

Expenses: TRANSFERS TO LOCAL BOARDS AND AGENCIES 50,489 52,511 2,021 4.00% Total Expenses 50,489 52,511 2,021 4.00% Net Total (50,489) (52,511) (2,021) 4.00%

9 96 2019.04.23 Council Package2019-04-16 KNEEHILL COUNTY FINAL OPERATING BUDGET BY DEPARTMENT 2019 Fiscal Year

SUMMARY 2018 Budget 2019 Budget 18 vs 19 $ 18 vs 19 %

TOTAL REVENUE 31,502,658 33,436,689 1,934,031 6.14% TOTAL EXPENSES 23,459,432 24,499,385 1,039,953 4.43% NET REVENUE OVER EXPENSES BEFORE TRANSFERS 8,043,226 8,937,303 894,077 11.12%

TRANSFER TO GRAVEL INVENTORY PROJECTS 167,711 0 (167,711) -100.00% TRANSFER TO NON TCA PROJECTS 1,380,000 900,000 (480,000) -34.78% TRANSFER TO TCA PROJECTS 6,495,515 8,037,304 1,541,789 23.74% NET REVENUE OVER EXPENSES AFTER TRANSFERS 0 (0) 0

10 97 2019.04.23 Council Package2019-04-16 Kneehill County Reserves Continuity 2019 Final Budget Balance as of 2019 Net Projected Balance Jan 1 2019 Changes Dec 31 2019 ALLOCATED RESERVES IT Reserve 274,624.27 (95,300.00) 179,324.27 Capital Equipment Replacement 5,178,931.31 (1,044,243.70) 4,134,687.61 Transitional Funds Reserve 816,208.37 (816,208.37) - Buildings Capital Replacement 381,500.00 381,500.00 763,000.00 Gravel 2,387,679.39 - 2,387,679.39 Roads 13,229,713.69 (5,129,899.00) 8,099,814.69 Bridges 4,978,694.56 (1,000,000.00) 3,978,694.56 Water 3,587,107.29 - 3,587,107.29 Environmental 2,066,937.35 (1,096,716.34) 970,221.01 Parks 762,714.71 - 762,714.71 Contingency Reserve 2,605,372.38 (11,936.00) 2,593,436.38 Hamlet Infrastructure 3,183,813.03 309,709.00 3,493,522.03 Urban Sustainability 1,268,392.32 - 1,268,392.32 Revenue Stabilization Reserve 2,100,000.00 - 2,100,000.00 TOTAL ALLOCATED RESERVES 42,821,688.67 (8,503,094.41) 34,318,594.26 - RESTRICTED Water Service Area 5,810,185.50 (3,153,443.74) 2,656,741.76 Municipal Reserve 131,579.69 - 131,579.69 TOTAL RESTRICTED 5,941,765.19 (3,153,443.74) 2,788,321.45 - TOTAL ALLOCATED AND RESTRICTED 48,763,453.86 (11,656,538.15) 37,106,915.71

98 2019.04.23 Council Package2019-04-16 Kneehill County Grants 2019 Budget Budget Grant Source Amount Applied To

MSI capital - 2018 carry forward 408,872.00 B1810 Gravel Purchase MSI Capital Additional 2017 Allocation 848,455.00 B1843 - Road RR24-4 and 24-5 - Road Plan #3 2019 MSI & BMTG Capital Estimate 1,574,148.00 B1843 - Road RR24-4 and 24-5 - Road Plan #3 2019 GTF Capital Estimate 275,826.00 B1843 - Road RR24-4 and 24-5 - Road Plan #3 FCM Grant 30,500.00 Asset Management Plan

MSI operating - 2018 carry forward 144,468.00 Operating maintenance - roads and bridges ASB Provincial operating 2019 168,359.00 ASB Operating ASB Provincial environmental operating 2019 50,000.00 ASB Environmental

Total Before Deferred 3,500,628.00

Deferred 2019 MSI Operating Estimate 125,000.00

Total Deferred 125,000.00

Total With Deferred 3,625,628.00

99 2019.04.23 Council Package2019-04-16 REQUEST FOR DECISION Agenda Item #

6.3

SUBJECT: 2019 Project and Capital Budget

2019-04-23 MEETING DATE:

PRESENTED BY: Mike Morton, Director of Corporate Services

BACKGROUND/ Section 245 of the MGA requires a Municipality to pass the capital budget PROPOSAL annually. The 2019 Interim Capital Budget was passed on December 11, 2018, but this final approval is required due to amendments as well as financing sources to fund the capital budget/projects are now confirmed. The carryforward projects from 2018 are now also included.

As part of the changes from the Interim Budget and discussed at the April 15, 2019 Committee of the Whole Meeting:

“Deputy Reeve McGhee moved to recommend to Council at the next Council to allocate $601,571 of the $914,299 surplus to fund Range Road 24-4/24-5 Capital Road Project and the remainder of the funds to be allocated to the Hamlet Infrastructure Reserve.”

In addition, the following motion (74/19) was made at the February 26, 2019 Regular Meeting of Council that is also reflected in the Final 2019 Capital/Project Budget:

“Councillor Christie moved to approve Option 1, proceed with using insurance funds to purchase a replacement engine for the Freightliner Engine 61 in 2019, and remaining transfer from the Capital Equipment Reserve in the 2020 Budget.” Summary/Highlights: DISCUSSION/ OPTIONS/ The changes above are reflected in this budget. BENEFITS/ Total Capital Budget (approximate) = $28.7 million – approximately $12.0 DISADVANTAGES: million is carry forward projects from 2018.

Capital/Project Expenditures: Gravel Projects $ 408,872 Non TCA Projects $ 2,270,167 TCA Projects $18,617,790 Capital Equipment Plan $ 3,995,308 Transfer to WSA/Capital Equipment Reserve $ 3,389,232 Total $28,681,369

Funded From: Reserves $16,606,265 Grants $ 3,137,801 Operating $ 8,937,303 Total $28,681,369

Document Last Updated April 15, 2014 100 2019.04.23 Council Package

COSTS/SOURCE OF See attachments. All projects will be funded through combination of operating, FUNDING: grants and reserves as noted.

ENGAGEMENT: ☒ Directive Decision (Information Sharing-One way communication) Goal: To educate and inform citizens Tools: ☐ Individual Notification or ☒ Public Notification

☐ Collaborative Decision (Active Participation- Share or delegate decision making) Goal: To share or delegate decision making Tools: ☒ Participatory Decision Making ☐ Inter-Municipal Agreement ☐ Other-

LINK TO STRATEGIC PLAN: Fiscal Sustainability

ATTACHMENTS: 2019 Final Project and Capital Budget 2019 Final Capital Equipment Plan Budget

RECOMMENDED ACTION: To approve the 2019 Capital Budget.

COUNCIL OPTIONS: 1. To approve the 2019 Project and Capital Budget as presented. 2. To approve 2019 Project and Capital Budget as amended. 3. To not approve the 2019 Project and Capital Budget.

MOTION: Council hereby approves the 2019 Capital Budget as presented.

Prepared By: Mike Morton Approved By: Mike Morton Reviewed By: Laurie Watt Director of Corporate Services Director of Corporate Services Interim Chief Administrative Officer

REQUEST FOR DECISION Agenda Item # 6.3 2 | Page 101 2019.04.23 Council Package KNEEHILL COUNTY FINAL PROJECT AND CAPITAL BUDGET

Funding 2019 Fiscal Year Budget Source Funding Funding Source Grant / Reserve Operating 2019 Total Budget Description Amount Budget # Operating Source Grants Reserves Description Balance

TOTAL NET OPERATING BEFORE COMMITTED (8,937,303.00) (8,937,303.00)

CAPITAL EQUIPMENT PLAN CONTRIBUTION 1,953,719.00 (This is the annual funding contribution - new upfront purchases to plan are in TCA projects below) TOTAL CAPITAL EQUIPMENT REPLACEMENT PLAN 1,953,719.00 B1901 1,953,719.00 (6,983,584.00)

WATER SERVICE AREA TAX & SPECIAL BENEFITING LEVY 1,435,513.00 WSA TAX & SPECIAL BENEFITING LEVY 1,435,513.00 B1902 1,435,513.00 (5,548,071.00)

TOTAL NET OPERATING AFTER COMMITTED (5,548,071.00) 3,389,232.00 - - - (5,548,071.00)

GRAVEL ACQUISITION PROJECTS CONTRACT PURCHASES 408,872.00 Gravel Purchases - 3 year contract for 150,000 tonne / yr. 408,872.00 B1810 408,872.00 MSI Capital (5,548,071.00) 2016 to 2018. 2018 carry forward

TOTAL GRAVEL ACQUISITION PROJECTS 408,872.00 - 408,872.00 -

1 102 2019.04.23 Council Package2019-04-17 KNEEHILL COUNTY FINAL PROJECT AND CAPITAL BUDGET

Funding 2019 Fiscal Year Budget Source Funding Funding Source Grant / Reserve Operating 2019 Total Budget Description Amount Budget # Operating Source Grants Reserves Description Balance

NON TCA PROJECTS

ADMINISTRATION 103,187.00 Transitional Fund Website - 2018 carry forward 35,000.00 B1820 35,000.00 (5,548,071.00) Reserve FCM Grant & Asset Management Plan - 2018 carry forward 45,500.00 B1824 30,500.00 15,000.00 Transitional Fund (5,548,071.00) Reserve Transitional Fund Budgeting Software - 2017 carry forward 22,687.00 B1720 22,687.00 (5,548,071.00) Reserve FIRE 50,000.00 Radio Comms Assessment - Moved from TCA section 50,000.00 B1920 50,000.00 (5,498,071.00) TRANSPORTATION 2,101,762.00 Shoulder Pull - 45 miles 850,000.00 B1921 850,000.00 (4,648,071.00) Transitional Fund Contract Shoulder Pull - 60 miles - 2018 carry forward 155,046.00 B1821 155,046.00 (4,648,071.00) Reserve Environmental Wimborne Environmental Reclamation - 2018 carry forward 1,096,716.00 B1826 1,096,716.00 (4,648,071.00) Reserve CEMETERY 8,672.00 Survey & Register Cemetery Boundaries - 2016 carry forward 8,672.00 B1607 8,672.00 Contingency (4,648,071.00) PLANNING 3,264.00 Planning & Development System - 2016 carry forward 3,264.00 B1658 3,264.00 Contingency (4,648,071.00) RECREATION 3,282.00 Transitional Fund Tourism Masterplan - 2018 carry forward 3,282.00 B1825 3,282.00 (4,648,071.00) Reserve

TOTAL NON TCA PROJECTS 2,270,167.00 900,000.00 30,500.00 1,339,667.00

2 103 2019.04.23 Council Package2019-04-17 KNEEHILL COUNTY FINAL PROJECT AND CAPITAL BUDGET

Funding 2019 Fiscal Year Budget Source Funding Funding Source Grant / Reserve Operating 2019 Total Budget Description Amount Budget # Operating Source Grants Reserves Description Balance

TANGIBLE CAPITAL ASSET (TCA) PROJECTS

ADMINISTRATION 405,500.00 Building Replacement Plan - Transfer to Building Reserve 381,500.00 B1940 381,500.00 (4,266,571.00) Surge Protector Main Power - Admin Building 14,000.00 B1941 14,000.00 (4,252,571.00) North Perimeter Fencing - Admin Building 10,000.00 B1942 10,000.00 (4,242,571.00) FIRE 184,000.00 Radio Comms Implementation 60,000.00 B1943 60,000.00 (4,182,571.00) SCBA 124,000.00 B1944 124,000.00 (4,058,571.00) TRANSPORTATION 11,458,000.00 Micro surface application on Linden East to HW21 and RR 25- 925,000.00 B1945 925,000.00 (3,133,571.00) 4 from 30-4 to 31-0 Type 2 Cape Seal Coat on Swalwell streets 310,000.00 B1946 310,000.00 (2,823,571.00) Sharples Road 13 KM - Rebuild - #7 road plan - plus 2017 3,880,027.00 B1744 3,880,027.00 Road Reserve (2,823,571.00) carry forward Road Rebuild RR251 - 2017 carry forward 720,624.00 B1754 720,624.00 Road Reserve (2,823,571.00)

2018 deferred and Road Rebuild- 24-4 and 24-5. Road #3 on 7 year plan. 4,633,629.00 B1843 1,901,571.00 2,698,429.00 33,629.00 2019 MSI, & GTF (922,000.00) Includes 2018 carry forward portion of 33,629 Grant. Transitional

Engineering 31-0 to HW 836 - Road #3 on 14 year plan 150,000.00 B1947 150,000.00 (772,000.00)

Welder (TIG/mig) for shop 15,000.00 B1948 15,000.00 (757,000.00)

Highway Signage at Main Entrances 12 @ varying cost 234,000.00 B1949 234,000.00 (523,000.00) Dunphy Road Bank Protection 529,248.00 B1859 529,248.00 Road Reserve (523,000.00) Huxley - Micro-Surface Roads - 2017 carry forward 60,472.00 B1742 60,472.00 Transitional Fund (523,000.00) BRIDGES 1,000,000.00 Two bridge size culverts 1,000,000.00 B1950 - 1,000,000.00 Bridge Reserve (523,000.00) HEALTH SERVICES 28,000.00 FCSS Building - Boiler System 15,000.00 B1951 15,000.00 (508,000.00) FCSS Building - LED lighting and Ceiling Tiles 13,000.00 B1952 13,000.00 (495,000.00) WATER 4,669,682.00 Fencing for water reservoir and pump house. Gamble, 100,000.00 B1953 100,000.00 (395,000.00) Huxley, Wimborne, Torrington, Sunnyslope, Selkirk. Churchill Water System Rehabilitation - 2018 carry forward 4,556,198.00 B1857 4,556,198.00 WSA Reserve (395,000.00) Transitional Fund Generator for Wimborne Water System - Stand Alone 13,484.00 B1846 13,484.00 (395,000.00) Reserve WASTEWATER 350,000.00 Swalwell lagoon access as per lagoon study 350,000.00 B1954 350,000.00 (45,000.00) PARKS and RECREATION 522,608.00 Pedestrian Crosswalk at Horseshoe Canyon 20,000.00 B1955 20,000.00 (25,000.00) Keivers Lake - Options for existing Chalet 25,000.00 B1956 25,000.00 - Transitional Fund Torrington Arena Capital Project 477,608.00 B1858 477,608.00 - Reserve

TOTAL TCA WITHOUT CAPITAL EQUIPMENT PLAN 18,617,790.00 4,648,071.00 2,698,429.00 11,271,290.00

3 104 2019.04.23 Council Package2019-04-17 KNEEHILL COUNTY FINAL PROJECT AND CAPITAL BUDGET

Funding 2019 Fiscal Year Budget Source Funding Funding Source Grant / Reserve Operating 2019 Total Budget Description Amount Budget # Operating Source Grants Reserves Description Balance

CAPITAL EQUIPMENT PLAN REPLACEMENT

Capital Purchases for 2019 3,995,308.00 E0214 - 2014 Dodge Durango 65,000.00 B1960 65,000.00 CEP F1E98 - 1999 Carbon Engine E-11 (GMC Fire Truck) 525,000.00 B1961 525,000.00 CEP F4E99 - 1999 Torrington GMC Pumper Engine E-41 525,000.00 B1962 525,000.00 CEP G2812 - 2012 Kenworth T800 - Lowboy 170,000.00 B1963 170,000.00 CEP G4112 - 2013 Midland MX3000 Triaxle Bottom Dump 70,000.00 B1964 70,000.00 CEP G4612 - 2013 Midland ST 3400 End Dump 75,000.00 B1965 75,000.00 CEP M0112 - 2012 Ford F150 XLT SS SCB 35,000.00 B1966 35,000.00 CEP M4107 - 2007 WZ-2-LOAD TRAILER - Beaver Tail 265 43,000.00 B1967 43,000.00 CEP M4607 - 2007 Midland XL2100 Pup Trailer (M4306) - Gravel 55,000.00 B1968 Pup 55,000.00 CEP M5712 - 2012 John Deer 870G Grader (Roamer North) 500,000.00 B1969 500,000.00 CEP M6118 - 2018 Bobcat 5600 Toolcat 60,360.00 B1970 60,360.00 CEP M6212 - 2012 Volvo EC210CL 275,000.00 B1971 275,000.00 CEP M6418 - 2018 Bobcat T870 Skid Steer 84,064.00 B1972 84,064.00 CEP M6512 - 2012 Volvo EC140CL Hoe (incl. push blade) 275,000.00 B1973 275,000.00 CEP M6812 - 2012 John Deere 870G Grader (Dirt Road Crew) 500,000.00 B1974 500,000.00 CEP A5110 - 2010 John Deer 1590 Box Drill 115,000.00 B1975 115,000.00 CEP P0912 - 2012 Ford F150 XLT 4x4 SCAB (mower) 40,000.00 B1976 40,000.00 CEP P7716 - 2016 John Deere 1570 Front Deck Mower 40,000.00 B1977 40,000.00 CEP E4S03 2003 Chev 2500HD Squad Command - 2018 carry 17,884.00 B1862 forward 17,884.00 CEP F6E07 - Trochu Freightliner M2-106 Engine 525,000.00 B1978S 525,000.00 CEP/Insurance

TOTAL CAPITAL EQUIPMENT PLAN PURCHASES 3,995,308.00 - - 3,995,308.00

PROJECT AND CAPITAL SUMMARY

CAPITAL EQUIPMENT PLAN CONTRIBUTION 1,953,719.00 1,953,719.00 - - WSA TAX & SPECIAL BENEFITING LEVY 1,435,513.00 1,435,513.00 - - TCA WITHOUT CAPITAL EQUIPMENT PLAN 18,617,790.00 4,648,071.00 2,698,429.00 11,271,290.00 TCA CAPITAL EQUIPMENT PLAN 3,995,308.00 - - 3,995,308.00 26,002,330.00 8,037,303.00 2,698,429.00 15,266,598.00

GRAVEL 408,872.00 - 408,872.00 - NON TCA 2,270,167.00 900,000.00 30,500.00 1,339,667.00 TOTAL OF ALL PROJECT EXPENDITURES 28,681,369.00 8,937,303.00 3,137,801.00 16,606,265.00

4 105 2019.04.23 Council Package2019-04-17 KNEEHILL COUNTY FINAL PROJECT AND CAPITAL BUDGET

Funding 2019 Fiscal Year Budget Source Funding Funding Source Grant / Reserve Operating 2019 Total Budget Description Amount Budget # Operating Source Grants Reserves Description Balance

CAPITAL EQUIPMENT PLAN REPLACEMENT

Capital Sales for 2019 997,345.00 E0214 - 2014 Dodge Durango 8,000.00 B1960S 8,000.00 F1E98 - 1999 Carbon Engine E-11 (GMC Fire Truck) 1,000.00 B1961S 1,000.00 CEP F4E99 - 1999 Torrington GMC Pumper Engine E-41 1,000.00 B1962S 1,000.00 CEP G2812 - 2012 Kenworth T800 - Lowboy 40,000.00 B1963S 40,000.00 CEP G4112 - 2013 Midland MX3000 Triaxle Bottom Dump 28,000.00 B1964S 28,000.00 CEP G4612 - 2013 Midland ST 3400 End Dump 28,000.00 B1965S 28,000.00 CEP M0112 - 2012 Ford F150 XLT SS SCB 4,000.00 B1966S 4,000.00 CEP M4107 - 2007 WZ-2-LOAD TRAILER - Beaver Tail 265 8,000.00 B1967S 8,000.00 CEP M4607 - 2007 Midland XL2100 Pup Trailer (M4306) - Gravel 15,000.00 B1968S Pup 15,000.00 CEP M5712 - 2012 John Deer 870G Grader (Roamer North) 130,000.00 B1969S 130,000.00 CEP M6118 - 2018 Bobcat 5600 Toolcat 55,000.00 B1970S 55,000.00 CEP M6212 - 2012 Volvo EC210CL 40,000.00 B1971S 40,000.00 CEP M6418 - 2018 Bobcat T870 Skid Steer 80,064.00 B1972S 80,064.00 CEP M6512 - 2012 Volvo EC140CL Hoe (incl. push blade) 75,000.00 B1973S 75,000.00 CEP M6812 - 2012 John Deere 870G Grader (Dirt Road Crew) 130,000.00 B1974S 130,000.00 CEP A5110 - 2010 John Deer 1590 Box Drill 40,000.00 B1975S 40,000.00 CEP P0912 - 2012 Ford F150 XLT 4x4 SCAB (mower) 7,500.00 B1976S 7,500.00 CEP P7716 - 2016 John Deere 1570 Front Deck Mower 15,000.00 B1977S 15,000.00 CEP E4S03 2003 Chev 2500HD Squad Command - 2018 carry 1,000.00 B1862S forward 1,000.00 CEP F6E07 - Trochu Freightliner M2-106 Engine 290,781.00 B1978S 290,781.00 CEP/Insurance

TOTAL CAPITAL EQUIPMENT PLAN SALES 997,345.00 - - 997,345.00

5 106 2019.04.23 Council Package2019-04-17 KNEEHILL COUNTY FINAL CAPITAL EQUIPMENT PLAN BUDGET

Machinery & Equipment 20-Year Capital Replacement Plan 2019

Estimated End Life Kneehill 2019 2018 Net 2019 Unit #'s Year Description Purchase 2020 2021 2022 2023 2024 2025 2026 Value Exp Cost Contribution Contribution change Purchases Price MAINTENANCE M0112 2012 Ford F150 XLT SS SCB 35,000 4,000 7 31,000 4,429 4,429 - 35,000 35,000 M0115 2015 Dodge Ram 1500 SLT 35,000 4,000 7 31,000 4,429 4,429 - 35,000 M0118 2018 Chevrolet Silverado 39,000 4,000 7 35,000 5,000 5,000 - 39,000 M0215 2015 Dodge Ram 1500 SLT 35,000 4,000 7 31,000 4,429 4,429 - 35,000 M0317 2017 Chevrolet Silverado 1500LS 4WI 35,000 4,000 7 31,000 4,429 4,429 - 35,000 M0315 2015 Dodge Ram 1500 SLT 35,000 4,000 7 31,000 4,429 4,429 - 35,000 M0415 2015 Dodge Ram 1500 SLT 35,000 4,000 7 31,000 4,429 4,429 - 35,000 M0717 2017 Chevrolet Silverado 1500LS 4WI 35,000 4,000 7 31,000 4,429 4,429 - 35,000 M1116 2016 Ford Super Duty 4WD 1 Ton W/ Dump Box 64,000 12,000 7 52,000 7,429 7,429 - 64,000 M1214 2014 Dodge Chassi w/ Hoist Dump Box 55,000 12,000 7 43,000 6,143 6,143 - 55,000 M1214 2016 Plow Blade for M1214 10,000 1,000 7 9,000 1,286 1,286 - 10,000 M1318 2018 Ford F350 Welding Truck 70,000 2,500 7 67,500 9,643 9,643 - 70,000 M2018 2018 Freightliner SD Hydrovac 450,000 60,000 7 390,000 55,714 55,714 - 450,000 M2111 2011 Freightliner Gravel Box 175,000 65,000 10 110,000 11,000 11,000 - 175,000 M2212 2012 Kenworth T800 Gravel Box 175,000 65,000 10 110,000 11,000 11,000 - 175,000 M2316 2016 Freightliner 114SD Muni-Box and Plow 230,000 15,000 10 215,000 21,500 21,500 - 230,000 M2407 2007 STERLING Sander/Plow 230,000 40,000 10 190,000 19,000 19,000 - 230,000 M2516 2016 Freightliner 114SD Muni-Box and Plow 230,000 15,000 10 215,000 21,500 21,500 - 230,000 M2908 2009 Hotsy Pressure Washer/Seacan Steamer 20,000 - 15 20,000 1,333 1,333 - 20,000 M2816 2016 Karcher Skid Mounted Pressure Washer with Reels 18,000 500 10 17,500 1,750 1,750 - 18,000 M3011 2011 Freightliner Gravel Box 175,000 65,000 10 110,000 11,000 11,000 - 175000 M3610 2010 Trail King TK110SA Trailer Low Boy 85,000 8,000 10 77,000 7,700 7,700 - 85,000 M3793 1993 Krohnert 9000 I/G Calcium Applicator Potable Water 150,000 10,000 10 140,000 14,000 14,000 - 150,000 M3818 2019 SWS Goose Neck Trailer 20,000 2,000 10 18,000 1,800 1,800 - M4082 1982 Oil Tanker Bomega Calcium Storage Tank 100,000 - 30 100,000 3,333 3,333 - 100,000 M4107 2007 WZ-2-LOAD TRAILER - Beaver Tail 265 43,000 8,000 12 35,000 2,917 2,917 - 43,000 M4215 2014 BWS 25ANR Load Trailer 43,000 8,000 12 35,000 2,917 2,917 - 43,000 M4312 2012 Loadline GRPP 14 Pup - Gravel Pup 55,000 15,000 12 40,000 3,333 3,333 - 55,000 M4416 2017 Tar Baby Trailer Renn Tandem Pup SL1400 - Gravel Pup 55,000 15,000 12 40,000 3,333 3,333 - M4607 2007 Midland XL2100 Pup Trailer (M4306) - Gravel Pup 55,000 15,000 12 40,000 3,333 3,333 - 55,000 M4812 2012 Sure Trac 82 x 14 LPRO Scissor Dump 9,000 1,000 10 8,000 800 800 - 9,000 M6718 2018 Bobcat Excavator 110,000 30,000 10 80,000 8,000 8,000 - M5215 2015 CAT 160M MOTOR GRADER 440,000 130,000 7 310,000 44,286 44,286 - 440,000 M5314 2014 John Deere 870G Grader 440,000 130,000 7 310,000 44,286 44,286 - 440,000 M5413 2013 CAT 160M Grader 440,000 130,000 7 310,000 44,286 44,286 - 440,000 M5507 2007 CAT CB-224E VIB PACKER 61,000 9,000 15 52,000 3,467 3,467 - 61,000 M5514 2014 John Deere 870G Grader c/w Lift Group, BES Wing 10" V-Plow 440,000 130,000 7 310,000 44,286 44,286 - 440,000 M5518 2017 Cat 160M Grader 445,000 130,000 7 315,000 45,000 45,000 - 445,000 M5617 2017 CAT 160M AWD #20 Motor Grader 455,000 130,000 7 325,000 46,429 46,429 - 455,000 M5816 2016 CAT 160M Grader 455,000 130,000 7 325,000 46,429 46,429 - 455,000 M5712 2012 John Deer 870G Grader 500,000 130,000 7 370,000 52,857 44,286 8,571 500,000 500,000 M6015 2015 CAT 14M MOTOR GRADER 550,000 225,000 7 325,000 46,429 46,429 - 550,000 M6118 2018 Bobcat 5600 Toolcat 60,360 55,000 1 5,360 5,360 5,360 - 60,360 60,360 60,360 60,360 60,360 60,360 60,360 60,360 M6212 2012 Volvo EC210CL 275,000 40,000 7 235,000 33,571 25,000 8,571 275,000 275,000 M6314 2014 John Deer 6115M Cab Tractor w/ Loader 123,000 30,000 12 93,000 7,750 7,750 - 123,000 M6415 2015 Bobcat Snow Blade 84" 5,200 500 10 4,700 470 470 - 5,200 M6415 2015 Bobcat Snow Blade 108" 5,200 500 10 4,700 470 470 - 5,200 M6418 2018 Bobcat T870 Skid Steer 84,064 80,064 1 4,000 4,000 4,000 - 84,064 84,064 84,064 84,064 84,064 84,064 84,064 84,064 M6512 2012 Volvo EC140CL Hoe 275,000 75,000 7 200,000 28,571 16,429 12,143 275,000 275,000 M6695 1995 555G JH Traxcavator - 18,333 (18,333) M6812 2012 John Deere 870G Grader 500,000 130,000 7 370,000 52,857 44,286 8,571 500,000 500,000 M6908 2008 Volvo SD105DX Soil Compacter 129,000 10,000 10 119,000 11,900 11,900 - M6918 2018 XCMG Soil Compactor 129,000 10,000 10 119,000 11,900 11,900 - M7192 1992 F/C POST POUNDER 20,000 2,000 20 18,000 900 900 - 20,000

107 2019.04.23 Council Package KNEEHILL COUNTY FINAL CAPITAL EQUIPMENT PLAN BUDGET

Machinery & Equipment 20-Year Capital Replacement Plan 2019

Estimated End Life Kneehill 2019 2018 Net 2019 Unit #'s Year Description Purchase 2020 2021 2022 2023 2024 2025 2026 Value Exp Cost Contribution Contribution change Purchases Price M7315 2015 Retriever Disc Front & Wing Mount Assembly 25,000 500 10 24,500 2,450 2,450 - 25,000 M7514 2014 75 BANDIT CHIPPER C/W KUBOTA 44.2 HP DIESEL ENGINE 32,000 3,000 12 29,000 2,417 2,417 - 32,000 M8115 2015 Baumalight Brush Mulcher 45,000 3,500 5 41,500 8,300 8,300 - 45,000 45,000 M8415 2014 Hyundai HL760-9A Loader 330,000 40,000 12 290,000 24,167 24,167 - 330,000 M8515 2014 Hyundai HL760-9A Loader 330,000 40,000 12 290,000 24,167 24,167 - 330,000 M9015 2015 CAT 14M MOTOR GRADER 550,000 225,000 7 325,000 46,429 46,429 - 550,000 M9215 2015 Kello-Bilt Series 225 10' Single Offset Disc 30,000 4,000 15 26,000 1,733 1,733 - M9315 2015 TOMCAT CONTOUR 90 PACKER / ROLLER 25,000 2,500 10 22,500 2,250 2,250 - 25,000 R5311 2011 627G SCRAPER 745,000 520,000 10 225,000 - - - R5709 2009 CAT D6T-XW DOZER 600,000 85,000 20 515,000 25,750 25,750 - X8515 2016 Loader Forks - 84" Carriage 9,500 500 15 9,000 600 600 - X8415 2016 Snow Blade for Loader, 5000 Series 15,000 5,000 15 10,000 667 667 - M9015 2016 14M-RP Cat Ripper 25,000 - 7 25,000 3,571 3,571 - 25,000 M7916 2016 Gravel Stacker 275,000 5,000 10 270,000 27,000 27,000 - 275,000 M7816 2016 Tyalta Rip Rap Grizzly 21,000 500 20 20,500 1,025 1,025 - N/A 2018 Shear Force SVP25 Compactor 15,000 1,000 10 14,000 1,400 1,400 - TOTAL Maintenance 1,013,192 993,668 19,524 1,827,424 944,424 1,429,424 2,189,424 848,424 1,194,424 803,824 3,340,424 - - GRAVEL CREW G0115 2015 Dodge Ram 1500 SLT 35,000 4,000 7 31,000 4,429 4,429 - 35,000 G2216 2016 Freightliner 122SD 160,000 40,000 7 120,000 17,143 17,143 - 160,000 G2315 2016 Freightliner 160,000 40,000 7 120,000 17,143 17,143 - 160,000 G2416 2016 Freightliner 122SD 160,000 40,000 7 120,000 17,143 17,143 - 160,000 G2613 2013 Freightliner Coronado 160,000 40,000 7 120,000 17,143 17,143 - 160,000 G2812 2012 Kenworth T800 170,000 40,000 7 130,000 18,571 17,143 1,429 170,000 170,000 G2915 2016 FREIGHTLINER 160,000 40,000 7 120,000 17,143 17,143 - 160,000 G3113 2013 Freightliner Coronado - Tanker 160,000 40,000 7 120,000 17,143 17,143 - 160,000 G3614 2015 Tecumseh Belly Dump Model 380BCG 60,000 28,000 7 32,000 4,571 4,571 - 60,000 G3815 2016 Techumseh 60,000 28,000 7 32,000 4,571 4,571 - 60,000 G4016 2016 Renn Triaxle Belly Dump GCD322-38 60,000 28,000 7 32,000 4,571 4,571 - 60,000 G4112 2013 Midland MX3000 Triaxle Bottom Dump 70,000 28,000 7 42,000 6,000 4,571 1,429 70,000 70,000 G4206 2006 Manac 48' Dry Van, Svc Trailer, Deutz Power 30,000 5,000 15 25,000 1,667 1,667 - 30,000 G4313 2013 Load Line Tridem Centre CUL 60,000 28,000 7 32,000 4,571 4,571 - 60,000 G4416 2016 Freightliner Fenn - Canuck End Dump 65,000 28,000 7 37,000 5,286 5,286 - 65,000 G4515 2016 Techumseh 65,000 28,000 7 37,000 5,286 5,286 - 65,000 G4612 2013 Midland ST 3400 End Dump 75,000 28,000 7 47,000 6,714 5,286 1,429 75,000 75,000 G4813 2013 Canuck End Dump Tridem R12-3500 65,000 28,000 7 37,000 5,286 5,286 - 65,000 G4914 2015 Techumseh End Dump Model 350RE 65,000 28,000 7 37,000 5,286 5,286 - 65,000 G5217 2017 CAT 966M Tier III Wheel Loader 525,000 100,000 10 425,000 42,500 42,500 - TOTAL Gravel Crew 222,167 217,881 4,286 315,000 445,000 155,000 480,000 445,000 - - 315,000 - -

108 2019.04.23 Council Package KNEEHILL COUNTY FINAL CAPITAL EQUIPMENT PLAN BUDGET

Machinery & Equipment 20-Year Capital Replacement Plan 2019

Estimated End Life Kneehill 2019 2018 Net 2019 Unit #'s Year Description Purchase 2020 2021 2022 2023 2024 2025 2026 Value Exp Cost Contribution Contribution change Purchases Price PARKS P0113 2013 Ford F150 XLT4x4SCAB 40,000 7,500 7 32,500 4,643 4,643 - 40,000 P0218 2018 Chevrolet Silverado 40,000 7,500 7 32,500 4,643 4,643 - 40,000 P0318 2018 Chevrolet SilveradO 40,000 7,500 7 32,500 4,643 4,643 - 40,000 P0317 2017 2017 Chevrolet Silverado 1500LS 4WI 40,000 7,500 7 32,500 4,643 4,643 - 40,000 P0912 2012 Ford F150 XLT 4x4 SCAB 40,000 7,500 7 32,500 4,643 4,643 - 40,000 40,000 P1315 2015 Dodge Ram 3500 Chassis 75,000 12,000 7 63,000 9,000 9,000 - 75,000 P0706 2006 F450 Truck 4x4 Spray 1 ton- kept as watering truck 75,000 12,000 15 63,000 4,200 4,200 - 75,000 P3610 2010 SWS Utility Trailer 10,000 1,000 10 9,000 900 900 - 10,000 P3817 2017 Cantra DT8316-14K 16' Utility Dump Trailer 15,000 1,000 10 14,000 1,400 1,400 - P5017 2017 Cantra ES-720-14K 20' Low-Boy Flat Deck Trailer 8,500 800 6 7,700 1,283 1,283 - 8,500 P4814 2014 Rainbow Excursion Tilt Trailer 8,000 1,000 10 7,000 700 700 - 8,000 P7217 2017 John Deere 1025R Sub-Compact Utility Tractor w/ Loader and Deck 10,000 5,000 3 5,000 1,667 1,667 - 10,000 10,000 10,000 P7517 2017 Toro Z-Master 5000 52" Deck 25Hp Kohler 15,000 7,500 3 7,500 2,500 2,500 - 15,000 15,000 15,000 P7617 2017 Toro Z-Master 5000 72" Deck 26.5Hp Kohler 15,000 7,500 3 7,500 2,500 2,500 - 15,000 15,000 15,000 P7718 2018 Toro GM 3280-D Front Mower 40,000 15,000 3 25,000 8,333 8,333 - 40,000 40,000 P8015 2015 Bobcat Tree Spade 44" 25,000 5,000 10 20,000 2,000 2,000 - 25,000 P8415 2015 Wallenstein Log Splitter WX540L 3,000 500 10 2,500 250 250 - 3,000 X6415 2016 Stump Grinder For Bobcat SGX60 18,000 5,000 5 13,000 2,600 2,600 - 18,000 18,000 P7716 2016 John Deere 1570 Front Deck Mower 40,000 15,000 3 25,000 8,333 8,333 - 40,000 40,000 40,000 P4616 2016 2016 Load Trail 22' Carhauler 15,000 1,000 10 14,000 1,400 1,400 - 15,000 M4716 2016 Load Trail 22' Car Hauler 18,000 1,000 12 17,000 1,417 1,417 - N/A 2018 Bobcat Tree Auger 5,000 1,500 10 3,500 350 350 - TOTAL Parks 72,048 72,048 - 80,000 90,000 133,000 115,000 48,500 88,000 148,000 113,000 - - BRIDGES/SIGNS B3515 2015 Dodge Ram 5500 R/C 4X4 204 150,000 10,000 10 140,000 14,000 14,000 - 150,000 TOTAL Bridges 14,000 14,000 ------150,000 - - - SHOP N/A 2012 OPW Fuel Management System 70,000 - 15 70,000 4,667 4,667 - S0512 2012 Ford F550 4x4 112,000 30,000 10 82,000 8,200 8,200 - 112,000 S5218 2018 Bobcat Telehandler 90,000 25,000 10 65,000 6,500 6,500 - TOTAL Shop 19,367 19,367 - - - - 112,000 ------FLOATER VEHICLES O0117 2017 Ford Expedition 4x4 45,000 8,000 7 37,000 5,286 5,286 - 45,000 E0510 2010 Ford F150 35,000 4,000 7 31,000 4,429 4,429 - O0318 2018 Ford Explorer 45,000 8,000 7 37,000 5,286 9,250 (3,964) O0514 2014 Chevrolet Traverse LS 34,000 8,000 7 26,000 3,714 3,714 - 34,000 TOTAL Floater Vehicles 18,714 22,679 (3,964) - - 34,000 - - 45,000 - - - -

109 2019.04.23 Council Package KNEEHILL COUNTY FINAL CAPITAL EQUIPMENT PLAN BUDGET

Machinery & Equipment 20-Year Capital Replacement Plan 2019

110 2019.04.23 Council Package KNEEHILL COUNTY FINAL CAPITAL EQUIPMENT PLAN BUDGET

Machinery & Equipment 20-Year Capital Replacement Plan 2019

Estimated End Life Kneehill 2019 2018 Net 2019 Unit #'s Year Description Purchase 2020 2021 2022 2023 2024 2025 2026 Value Exp Cost Contribution Contribution change Purchases Price ASB A0115 2015 Dodge Ram 1500 SLT 40,000 7,500 7 32,500 4,643 4,643 - 40,000 A0318 2018 Chevrolet Silverado 52,000 10,000 7 42,000 6,000 6,000 - 52,000 A0213 2013 Ford F250 XLT 4x4SCAB 52,000 10,000 7 42,000 6,000 6,000 - 52,000 A0415 2015 Dodge Ram 2500 52,000 10,000 7 42,000 6,000 6,000 - 52,000 A0518 2018 2018 Chevrolet Silverado 40,000 7,500 7 32,500 4,643 4,643 - 40,000 A0716 2016 Teejay Spray System With Install 51,000 2,500 5 48,500 9,700 9,700 - 51,000 51,000 A0716 2016 Ford 3 ton 4x4 Cab & Chassis DRW 75,000 5,000 5 70,000 14,000 14,000 - 75,000 75,000 A1602 2002 Spray Truck System 51,000 2,500 5 48,500 9,700 9,700 - 51,000 51,000 A1611 2011 Ford 550 Spray Truck and equipment 75,000 5,000 10 70,000 7,000 7,000 - 75,000 A3688 1988 Flat deck Trailer Solar Water 8,000 1,500 10 6,500 650 650 - 8,000 A3705 2005 T/A Tilt Deck Trailer 9,000 1,000 15 8,000 533 533 - 9,000 A3808 2008 Courtney Berg Utility Trailer 15,000 1,000 15 14,000 933 933 - 15,000 A3914 2014 Rainbow Express Trailer w/ Mounted Bag Roller 17,000 1,500 10 15,500 1,550 1,350 200 17,000 A5110 2010 John Deer 1590 Box Drill 115,000 40,000 8 75,000 9,375 3,500 5,875 115,000 A5214 2014 Brillion SSB-12 Pull Type Seeder 12 FT 25,000 3,000 10 22,000 2,200 1,800 400 25,000 A7314 2014 3000 Lb. Cap. Portable Scale w/ Pen and Didgital Indicator 15,000 2,500 7 12,500 1,786 1,786 - 15,000 A7396 1996 Norac Portable Animal Scale, Model 42-13 15,000 2,500 15 12,500 833 833 - 15,000 A7815 2015 Kubota RTV 900 XTWH 20,000 12,000 5 8,000 1,600 1,600 - 20,000 20,000 A7916 2016 2016 Jiffy RJL900 Hayland Leveler 20,000 2,500 5 17,500 3,500 3,200 300 20,000 20,000 A8009 2009 Portable Loading Chute on transport 8,000 1,000 15 7,000 467 333 133 8,000 A8111 2011 Intelli-Spray QSM3 T100 Skid Mount Sprayer 12,000 1,500 10 10,500 1,050 720 330 12,000 A8113 2013 Intelli-Spray QSM3 T100 Skid Mount Sprayer 12,000 1,500 10 10,500 1,050 720 330 12,000 A9014 2014 M30 230 Solar Powered Waterer with Wheels 8,000 1,500 15 6,500 433 433 - P6716 2016 John Deer Tractor 6115D with Loader H310 130,000 30,000 9 100,000 11,111 11,111 - 130,000 P8216 2016 Schulte FX1510 Flex Arm 20,000 5,000 5 15,000 3,000 3,000 - 20,000 20,000 P8316 2016 XH 1000 Schulte Series 4 Rotary Cutter 30,000 8,000 5 22,000 4,400 4,400 - 30,000 30,000 A6016 2016 Drone 7,500 1,500 5 6,000 1,200 1,200 - 5,000 5,000 Total ASB 113,358 105,789 7,568 115,000 207,000 228,000 100,000 27,000 50,000 293,000 216,000 - - - GRAND TOTAL 1,953,719 1,907,622 46,097 3,977,424 2,826,924 2,104,424 3,993,424 1,958,924 1,477,424 2,222,824 4,138,924

111 2019.04.23 Council Package KNEEHILL COUNTY FINAL CAPITAL EQUIPMENT PLAN BUDGET

Machinery & Equipment 20-Year Capital Replacement Plan 2019

Year Description 2027 2028 2029 2030 2031 2032 2033 2034 2035 2036 2037 2038

MAINTENANCE 2012 Ford F150 XLT SS SCB 35,000 2015 Dodge Ram 1500 SLT 35,000 35,000 2018 Chevrolet Silverado 39,000 2015 Dodge Ram 1500 SLT 35,000 35,000 2017 Chevrolet Silverado 1500LS 4WI 35,000 35,000 2015 Dodge Ram 1500 SLT 35,000 35,000 2015 Dodge Ram 1500 SLT 35,000 35,000 2017 Chevrolet Silverado 1500LS 4WI 35,000 35,000 2016 Ford Super Duty 4WD 1 Ton W/ Dump Box 64,000 64,000 2014 Dodge Chassi w/ Hoist Dump Box 55,000 55,000 2016 Plow Blade for M1214 10,000 10,000 2018 Ford F350 Welding Truck 70,000 2018 Freightliner SD Hydrovac 450,000 450,000 2011 Freightliner Gravel Box 175,000 2012 Kenworth T800 Gravel Box 175,000 2016 Freightliner 114SD Muni-Box and Plow 230,000 2007 STERLING Sander/Plow 230,000 2016 Freightliner 114SD Muni-Box and Plow 230,000 2009 Hotsy Pressure Washer/Seacan Steamer 2016 Karcher Skid Mounted Pressure Washer with Reels 18,000 2011 Freightliner Gravel Box 175,000 2010 Trail King TK110SA Trailer Low Boy 85,000 1993 Krohnert 9000 I/G Calcium Applicator Potable Water 150,000 2019 SWS Goose Neck Trailer 20,000 20,000 1982 Oil Tanker Bomega Calcium Storage Tank 2007 WZ-2-LOAD TRAILER - Beaver Tail 265 43,000 2014 BWS 25ANR Load Trailer 43,000 2012 Loadline GRPP 14 Pup - Gravel Pup 55,000 2017 Tar Baby Trailer Renn Tandem Pup SL1400 - Gravel Pup 55,000 2007 Midland XL2100 Pup Trailer (M4306) - Gravel Pup 55,000 2012 Sure Trac 82 x 14 LPRO Scissor Dump 9,000 2018 Bobcat Excavator 110,000 110,000 2015 CAT 160M MOTOR GRADER 440,000 440,000 2014 John Deere 870G Grader 440,000 440,000 2013 CAT 160M Grader 440,000 440,000 2007 CAT CB-224E VIB PACKER 61,000 2014 John Deere 870G Grader c/w Lift Group, BES Wing 10" V-Plow 440,000 440,000 2017 Cat 160M Grader 445,000 2017 CAT 160M AWD #20 Motor Grader 455,000 455,000 2016 CAT 160M Grader 455,000 455,000 2012 John Deer 870G Grader 500,000 2015 CAT 14M MOTOR GRADER 550,000 550,000 2018 Bobcat 5600 Toolcat 60,360 60,360 60,360 60,360 60,360 60,360 60,360 60,360 60,360 60,360 60,360 60,360 2012 Volvo EC210CL 275,000 2014 John Deer 6115M Cab Tractor w/ Loader 123,000 2015 Bobcat Snow Blade 84" 5,200 2015 Bobcat Snow Blade 108" 5,200 2018 Bobcat T870 Skid Steer 84,064 84,064 84,064 84,064 84,064 84,064 84,064 84,064 84,064 84,064 84,064 84,064 2012 Volvo EC140CL Hoe 275,000 1995 555G JH Traxcavator 225,000 2012 John Deere 870G Grader 50,000 2008 Volvo SD105DX Soil Compacter 2018 XCMG Soil Compactor 129,000 129,000 1992 F/C POST POUNDER 20,000

112 2019.04.23 Council Package KNEEHILL COUNTY FINAL CAPITAL EQUIPMENT PLAN BUDGET

Machinery & Equipment 20-Year Capital Replacement Plan 2019

Year Description 2027 2028 2029 2030 2031 2032 2033 2034 2035 2036 2037 2038

2015 Retriever Disc Front & Wing Mount Assembly 25,000 2014 75 BANDIT CHIPPER C/W KUBOTA 44.2 HP DIESEL ENGINE 32,000 2015 Baumalight Brush Mulcher 45,000 45,000 2014 Hyundai HL760-9A Loader 330,000 2014 Hyundai HL760-9A Loader 330,000 2015 CAT 14M MOTOR GRADER 550,000 550,000 2015 Kello-Bilt Series 225 10' Single Offset Disc 30,000 2015 TOMCAT CONTOUR 90 PACKER / ROLLER 25,000 2011 627G SCRAPER 2009 CAT D6T-XW DOZER 600,000 2016 Loader Forks - 84" Carriage 9,500 2016 Snow Blade for Loader, 5000 Series 15,000 2016 14M-RP Cat Ripper 25,000 25,000 2016 Gravel Stacker 275,000 2016 Tyalta Rip Rap Grizzly 21,000 2018 Shear Force SVP25 Compactor 15,000 15,000 TOTAL Maintenance 584,424 1,353,424 2,479,424 1,088,424 1,816,924 902,424 1,429,424 584,424 1,184,824 2,653,424 759,424 2,251,424

GRAVEL CREW 2015 Dodge Ram 1500 SLT 35,000 35,000 2016 Freightliner 122SD 160,000 160,000 2016 Freightliner 160,000 160,000 2016 Freightliner 122SD 160,000 160,000 2013 Freightliner Coronado 160,000 160,000 2012 Kenworth T800 170,000 2016 FREIGHTLINER 160,000 160,000 2013 Freightliner Coronado - Tanker 160,000 160,000 2015 Tecumseh Belly Dump Model 380BCG 60,000 60,000 2016 Techumseh 60,000 60,000 2016 Renn Triaxle Belly Dump GCD322-38 60,000 60,000 2013 Midland MX3000 Triaxle Bottom Dump 70,000 2006 Manac 48' Dry Van, Svc Trailer, Deutz Power 30,000 2013 Load Line Tridem Centre CUL 60,000 60,000 2016 Freightliner Fenn - Canuck End Dump 65,000 65,000 2016 Techumseh 65,000 65,000 2013 Midland ST 3400 End Dump 75,000 2013 Canuck End Dump Tridem R12-3500 65,000 65,000 2015 Techumseh End Dump Model 350RE 65,000 65,000 2017 CAT 966M Tier III Wheel Loader 525,000 525,000 TOTAL Gravel Crew 970,000 125,000 480,000 445,000 - - 315,000 445,000 125,000 510,000 970,000 -

113 2019.04.23 Council Package KNEEHILL COUNTY FINAL CAPITAL EQUIPMENT PLAN BUDGET

Machinery & Equipment 20-Year Capital Replacement Plan 2019

Year Description 2027 2028 2029 2030 2031 2032 2033 2034 2035 2036 2037 2038

PARKS 2013 Ford F150 XLT4x4SCAB 40,000 40,000 2018 Chevrolet Silverado 40,000 2018 Chevrolet SilveradO 40,000 2017 2017 Chevrolet Silverado 1500LS 4WI 40,000 35,000 2012 Ford F150 XLT 4x4 SCAB 40,000 2015 Dodge Ram 3500 Chassis 75,000 75,000 2006 F450 Truck 4x4 Spray 1 ton- kept as watering truck 75,000 2010 SWS Utility Trailer 10,000 2017 Cantra DT8316-14K 16' Utility Dump Trailer 15,000 15,000 2017 Cantra ES-720-14K 20' Low-Boy Flat Deck Trailer 8,500 8,500 2014 Rainbow Excursion Tilt Trailer 8,000 2017 John Deere 1025R Sub-Compact Utility Tractor w/ Loader and Deck 10,000 10,000 10,000 10,000 2017 Toro Z-Master 5000 52" Deck 25Hp Kohler 15,000 15,000 15,000 15,000 2017 Toro Z-Master 5000 72" Deck 26.5Hp Kohler 15,000 15,000 15,000 15,000 2018 Toro GM 3280-D Front Mower 40,000 40,000 40,000 40,000 2015 Bobcat Tree Spade 44" 25,000 2015 Wallenstein Log Splitter WX540L 3,000 2016 Stump Grinder For Bobcat SGX60 18,000 18,000 2016 John Deere 1570 Front Deck Mower 40,000 40,000 40,000 40,000 2016 2016 Load Trail 22' Carhauler 15,000 2016 Load Trail 22' Car Hauler 18,000 2018 Bobcat Tree Auger 5,000 5,000 TOTAL Parks 95,000 63,000 123,500 50,000 98,000 120,000 80,000 88,000 76,500 223,000 55,000 80,000

BRIDGES/SIGNS 2015 Dodge Ram 5500 R/C 4X4 204 150,000 TOTAL Bridges ------150,000 - - -

SHOP 2012 OPW Fuel Management System 70,000 2012 Ford F550 4x4 112,000 2018 Bobcat Telehandler 90,000 90,000 TOTAL Shop 70,000 90,000 - - - 112,000 - - - - - 90,000

FLOATER VEHICLES 2017 Ford Expedition 4x4 45,000 45,000 2010 Ford F150 2018 Ford Explorer 2014 Chevrolet Traverse LS 34,000 34,000 TOTAL Floater Vehicles - 34,000 - - 45,000 - - - 34,000 - - 45,000

114 2019.04.23 Council Package KNEEHILL COUNTY FINAL CAPITAL EQUIPMENT PLAN BUDGET

Machinery & Equipment 20-Year Capital Replacement Plan 2019

Year Description 2027 2028 2029 2030 2031 2032 2033 2034 2035 2036 2037 2038

UTILITIES 2018 2018 Chevrolet Silverado 35,000 35,000 35,000 2014 Dodge Ram 1500 Light 35,000 35,000 2018 2018 Chevrolet Silverado 35,000 35,000 35,000 2014 Dodge Ram 1500 Light 35,000 35,000 2017 Chevrolet Silverado 1500LS 4WI 35,000 35,000 35,000 2017 Chevrolet Silverado 1500LS 4WI 35,000 35,000 2018 Enclosed Utility Trailer 7,500 7,500 2010 SWS Utility Trailer 5,500 5,500 2007 Titan 18' Utility Trailer, Fuel tanker 20,000 2007 816F2 Landfill Compacter 400,000 0 Portable Generator Set 6,000 6,000 1995 555G JH Traxcavator 225,000 TOTAL Utilities - 83,500 35,000 70,000 55,000 405,500 35,000 70,000 70,000 - 35,000 124,000

ENFORCEMENT & PUBLIC SAFETY 2015 Dodge Durango 65,000 65,000 65,000 2014 Dodge Durango 65,000 65,000 65,000 2018 Ford F150 52,000 52,000 52,000 2015 Haenni Portable Wheel Load Scales 1 27,000 2008 Haenni Portable Wheel Load Scales 2 Total Enforcement & Public Safety 65,000 65,000 - 79,000 65,000 65,000 - 52,000 65,000 65,000 - 52,000

FIRE & EMERGENCY SERVICES 1999 Carbon Engine E-11 2007 Carbon Tanker T-15 475,000 2005 Acme Freightliner FL80 Tanker 2000 Acme Freightliner FL80 Pumper Engine 2007 Linden Freightliner MM1060425 Engine 525,000 2005 Linden Freightliner MM154042S Rescue 2010 Linden Tanker Pierce Velocity Series 475,000 1999 Torrington GMC Pumper Engine 2018 Dodge Ram 3500 Squad Command 100,000 2000 Torrington International 4900 Tanker 2003 Three Hills Freightliner FL70 Engine 2002 Three Hills GMC C8500 Tanker 2007 Trochu Freightliner M2-106 Engine - 2012 Trochu Freightliner MM11206 475,000 2007 Extrication Rescue Tools 40,000 40,000 2006 SCBA Compressor 25,000 2014 Ford Expedition 4WD 4DR XL 45,000 45,000 Total Fire & Emergency Services 1,085,000 - - 500,000 - 475,000 100,000 45,000 - - 40,000 -

115 2019.04.23 Council Package KNEEHILL COUNTY FINAL CAPITAL EQUIPMENT PLAN BUDGET

Machinery & Equipment 20-Year Capital Replacement Plan 2019

Year Description 2027 2028 2029 2030 2031 2032 2033 2034 2035 2036 2037 2038

ASB 2015 Dodge Ram 1500 SLT 40,000 40,000 2018 Chevrolet Silverado 52,000 2013 Ford F250 XLT 4x4SCAB 52,000 52,000 2015 Dodge Ram 2500 52,000 52,000 2011 2018 Chevrolet Silverado 40,000 2016 Teejay Spray System With Install 51,000 51,000 2016 Ford 3 ton 4x4 Cab & Chassis DRW 75,000 75,000 2002 Spray Truck System 51,000 51,000 2011 Ford 550 Spray Truck and equipment 75,000 1988 Flat deck Trailer Solar Water 8,000 2005 T/A Tilt Deck Trailer 9,000 2008 Courtney Berg Utility Trailer 15,000 2014 Rainbow Express Trailer w/ Mounted Bag Roller 17,000 2010 John Deer 1590 Box Drill 115,000 115,000 2014 Brillion SSB-12 Pull Type Seeder 12 FT 25,000 2014 3000 Lb. Cap. Portable Scale w/ Pen and Didgital Indicator 15,000 15,000 1996 Norac Portable Animal Scale, Model 42-13 2015 Kubota RTV 900 XTWH 20,000 20,000 2016 2016 Jiffy RJL900 Hayland Leveler 20,000 20,000 2009 Portable Loading Chute on transport 2011 Intelli-Spray QSM3 T100 Skid Mount Sprayer 12,000 2013 Intelli-Spray QSM3 T100 Skid Mount Sprayer 12,000 2014 M30 230 Solar Powered Waterer with Wheels 8,000 2016 John Deer Tractor 6115D with Loader H310 130,000 2016 Schulte FX1510 Flex Arm 20,000 20,000 2016 XH 1000 Schulte Series 4 Rotary Cutter 30,000 30,000 2016 Drone 5,000 5,000 Total ASB 167,000 15,000 100,000 146,000 213,000 100,000 12,000 224,000 210,000 293,000 - 15,000

GRAND TOTAL 3,036,424 1,828,924 3,217,924 2,378,424 2,292,924 2,179,924 1,971,424 1,508,424 1,915,324 3,744,424 1,859,424 2,657,424

116 2019.04.23 Council Package Agenda Item # REQUEST FOR DECISION 6.4

SUBJECT: WATER LOCAL IMPROVEMENT BYLAW AMENDMENTS BYLAWS 1790, 1791, 1792 MEETING DATE: 2019-04-23

PRESENTED BY: Mike Morton, Director of Corporate Services BACKGROUND/ PROPOSAL To apply the special benefitting tax levy of $562.95 per year for 15 years, a water riser bylaw was written with a schedule of roll #’s affected. When new rolls #’s are assigned due to subdivisions these bylaws require amending to include the new roll # and to delete the old one.

The Municipal Government Act provides the authority in Section 402(1),

If, after a local improvement tax has been imposed, there is

(a) a subdivision affecting a parcel of land, or (b) a consolidation of 2 or more parcels of land,

in respect of which a local improvement tax is payable, the council, with respect to future years, must revise the local improvement tax bylaw so that each of the new parcels of land bears an appropriate share of the local improvement tax.

DISCUSSION/ OPTIONS/ These bylaws only affect those parcels of land that had a riser installed when BENEFITS/ the water line was first constructed. DISADVANTAGES: These amendments are required in order to give Administration the authority to transfer the local improvement charge to the correct parcel for the 2019 tax year.

In addition, these Bylaw amendments will repeal any previous ones that are related to Schedule B listing the affected rolls.

Selkirk Water Local Improvement Bylaw Amendments (Bylaw 1790) are:

Roll 29253123000 Plan 0313104, Block 2, Lot 2 to Roll 29253125000 Plan 1812314, Block 4, Lot 1

Gamble Water Local Improvement Bylaw Amendments (Bylaw 1791) are:

Roll 29233222000 SW 32-29-23-W4 to Roll 29233223000 Plan 1810643, Block 1, Lot 1

Roll 30221012000 SE 10-30-22-W4

Document Last Updated February 27, 2018 117 2019.04.23 Council Package to Roll 30221013000 Plan 1811187, Block 1, Lot 1

Grainger-Hesketh Water Local Improvement Bylaw Amendments (Bylaw 1792) are:

Roll 28232922000 SW 29-28-23-W4 to Roll 28232933000 Plan 181229, Block 1, Lot 1

Roll 29241132000 NW 11-29-24-W4 to Roll 29241133000 Plan 1812269, Block 1, Lot 1

COSTS/SOURCE OF N/A FUNDING:

ENGAGEMENT: ☒ Directive Decision (Information Sharing-One way communication) Goal: To educate and inform citizens Tools: ☐ Individual Notification or ☒ Public Notification

LINK TO STRATEGIC PLAN: Fiscal Sustainability; Preserving Rural Way of Life

ATTACHMENTS: Bylaw 1790 Bylaw 1791 Bylaw 1792

RECOMMENDED ACTION: Approve the attached bylaws, replacing Schedules B that have amendments in parcel description and roll numbers

COUNCIL OPTIONS: 1. Approve the Bylaw 2. Not approve the Bylaw

MOTIONS: That Council give first reading to Bylaw 1790 that being a bylaw for the Selkirk Water Service Area Project, replacing Schedule B of Bylaw 1682 due to subdivision activity.

That second reading be given to Bylaw 1790.

REQUEST FOR DECISION Agenda Item # 6.4 2 | Page 118 2019.04.23 Council Package Consideration to hold third reading be given to Bylaw 1790.

That third reading be given to Bylaw 1790.

------

That Council give first reading to Bylaw 1791 that being a bylaw for the Gamble Water Service Area Project, replacing Schedule B of Bylaw 1681 due to subdivision activity.

That second reading be given to Bylaw 1791.

Consideration to hold third reading be given to Bylaw 1791.

That third reading be given to Bylaw 1791.

------

That Council give first reading to Bylaw 1792 that being a bylaw for the Grainger-Hesketh Water Service Area Project, replacing Schedule B of Bylaw 1696 due to subdivision activity.

That second reading be given to Bylaw 1792.

Consideration to hold third reading be given to Bylaw 1792.

That third reading be given to Bylaw 1792.

Prepared By: Caroline Siverson Approved By: Mike Morton Reviewed By: Laurie Watt Tax & Assessment/Utilities Director of Corporate Services Interim Chief Administrative Officer Administrator

Document Last Updated February 27, 2018 119 2019.04.23 Council Package

BYLAW NO 1790 SELKIRK WATER LOCAL IMPROVEMENT BYLAW AMENDMENT

A BYLAW OF KNEEHILL COUNTY, IN THE PROVINCE OF ALBERTA, FOR THE AMENDMENT OF BYLAWS 1626 & 1682, A BYLAW AUTHORIZING THE COUNCIL OF THE MUNICIPALITY TO IMPOSE A LOCAL IMPROVEMENT TAX IN RESPECT OF ALL LANDS THAT DIRECTLY BENEFIT FROM THE SELKIRK WATER SERVICE AREA PROJECT

WHEREAS, pursuant to the Municipal Government Act, R.S.A. 2000 Chapter M-26 as amended, Section 402, if after a local improvement tax has been imposed, there is (a) subdivision affecting a parcel of land, or (b) a consolidation of 2 or more parcels of land, in respect of which a local improvement tax is payable, the council, with respect to future years, must revise the local improvement tax bylaw so that each of the new parcels of land bears an appropriate share of the local improvement tax; AND WHEREAS, Kneehill County Council wishes to amend Bylaw 1682 to implement revisions required by subdivision activity;

NOW THEREFORE, the Council of Kneehill County, duly assembled, enacts as follows:

PART ONE INTRODUCTION 1. TITLE This Bylaw shall be known as the “Selkirk Water Service Area Local Improvement Bylaw Amendment”.

2. CONDITIONS (1) Schedule “B” of Bylaw 1682 is hereby amended and replaced by Schedule “B” attached hereto.

PART TWO TRANSITION 3. SEVERABILITY (1) If a portion of this bylaw is found by a court of competent jurisdiction to be invalid, the invalid portion will be voided, and the rest of the bylaw remains valid and effective.

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Bylaw No. 1790, Selkirk Water Local Improvement Amendment Page 2 of 7

4. EFFECTIVE DATE (1) This bylaw comes into effect upon third reading of this bylaw.

5. BYLAW REPEAL (1) Bylaws No. 1632 & 1759 are hereby repealed.

READ a first time on this _____ day of ______, 2019. READ a second time on this ______day of ______, 2019. UNANIMOUS permission for third reading given in Council on the _____ day of ______, 2019. READ a third time and final time of this ______day of ______, 2019.

Reeve

Chief Administrative Officer

Date Bylaw Signed

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Schedule “B”

Quadrant Section Township # Property Roll Number Range Meridian LINC Plan Block Lot

1 28243122000 SW 31 28 24 4 0021964606 2 29250112000 SE 1 29 25 4 0014870224 3 29250212000 SE 2 29 25 4 0021848643 4 29250223000 1312205 1 1 0035780980 5 29250242000 NE 2 29 25 4 0021848635 6 29250313000 0714166 1 1 0032630923 7 29250323000 0411820 2 2 0030500351 8 29250333000 0411820 1 3 0030500335 9 29250344000 NE 3 29 25 4 0021848072 10 29250345000 NE 3 29 25 4 0018873349 11 29250347000 NE 3 29 25 4 0021873146 12 29250413000 SE 4 29 25 4 0028166718 13 29250443000 NE 4 29 25 4 0030500343 14 29250542000 NE 5 29 25 4 0021855284 15 29250612000 SE 6 29 25 4 0021049978 16 29250632000 NW 6 29 25 4 0021855185 17 29250723000 SW 7 29 25 4 0021852124 18 29250813000 SE 8 29 25 4 0021857271 19 29251032000 NW 10 29 25 4 0020144052 20 29251143000 0710119 1 1 0032177628 21 29251323000 8610569 2 0014049274 22 29251543000 8610796 2 0013978689 23 29251544000 8610796 1 0013978671 24 29251622000 SW 16 29 25 4 0020317921 25 29251642000 NE 16 29 25 4 0021857396 26 29251813000 SE 18 29 25 4 0030534920 27 29251832000 NW 18 29 25 4 0021852504 28 29251842000 NE 18 29 25 4 0011822681 29 29252023000 0312375 1 1 0030066659 30 29252032000 NW 20 29 25 4 0014964316 31 29252223000 SW 22 29 25 4 0021857974 32 29252232000 NW 22 29 25 4 0013277009 33 29252642000 NE 26 25 25 4 0021852472 34 29252743000 NE 27 29 25 4 0018059212 35 29252744000 0710538 1 1 0032227068 36 29252822000 SW 28 29 25 4 0021857990 37 29252925000 SW 29 29 25 4 0031011802 38 29253012000 SE 30 29 25 4 0030241004 39 29253023000 SW 30 29 25 4 0027927086 40 29253033000 NW 30 29 25 4 0021858881

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Bylaw No. 1790, Selkirk Water Local Improvement Amendment Page 4 of 7

Quadrant Section Township # Property Roll Number Range Meridian LINC Plan Block Lot

41 29253123000 0313104 2 2 0030178222 29253125000 1812314 4 1 0038145869 42 29253132000 NW 31 29 25 4 0033966391 43 29253133000 0913168 1 2 0033966409 44 29253134000 0913168 1 3 0033966417 45 29253214000 9211472 1 0023174311 46 29253223000 1312235 1 1 0035784420 47 29253412000 SE 34 29 25 4 0019543991 48 29253444000 1112298 1 1 0034873943 49 29260112000 SE 1 29 26 4 0021763099 50 29260122000 SW 1 29 26 4 0021763115 51 29260213000 1710879 1 1 0037548279 52 29260223000 9311250 1 0025193624 53 29260432000 0511624 1 1 0031051858 54 29260543000 9512284 1 0026551334 55 29260732000 NW 7 29 26 4 0021762521 56 29260942000 NE 9 29 26 4 0021758768 57 29261232000 NW 12 29 26 4 0021057690 58 29261233000 NW 12 29 26 4 0021057659 59 29261423000 9911312 1 0027927763 60 29261625000 1710771 1 1 0037543114 61 29261623000 SW 16 29 26 4 0018700310 62 29261624000 SW 16 29 26 4 0021761614 63 29261642000 NE 16 29 26 4 0012302311 64 29261713000 SE 17 29 26 4 0018667626 65 29261842000 NE 18 29 26 4 0014238083 66 29261932000 NW 19 29 26 4 0021761630 67 29262012000 SE 20 29 26 4 0021764155 68 29262032000 NW 20 29 26 4 0021765757 69 29262042000 0714979 1 2 0032769309 70 29262042100 0714979 1 1 0032769291 71 29262132000 NW 21 29 26 4 0021765780 72 29262222000 SW 22 29 26 4 0021757307 73 29262233000 NW 22 29 26 4 0021757315 74 29262242000 NE 22 29 26 4 0021757349 75 29262244000 0913345 1 1 0033977281 76 29262342000 NE 23 29 26 4 0021764626 77 29262433000 9810746 1 0027409788 78 29262512000 0713824 1 1 0022979413 79 29262513000 9010536 1 0022979421 80 29262515000 9010536 2 0032576812 81 29262613000 SE 26 29 26 4 0013169065

123 2019.04.23 Council Package

Bylaw No. 1790, Selkirk Water Local Improvement Amendment Page 5 of 7

Quadrant Section Township # Property Roll Number Range Meridian LINC Plan Block Lot

82 29262623000 SW 26 29 26 4 0013169073 83 29262712000 SE 27 29 26 4 0021687488 84 29262732000 NW 27 29 26 4 0017288341 85 29262742000 NE 27 29 26 4 0017288359 86 29262813000 0811867 1 1 0033174426 87 29262814000 0811867 1 2 0033174434 88 29263133000 1412117 1 1 0036248201 89 29263222000 SW 32 29 26 4 0021764957 90 29263232000 NW 32 29 26 4 0021766522 91 29263422000 SW 34 29 26 4 0021761929 92 29263442000 NE 24 29 26 4 0013584827 93 29263443000 8810486 1 1 0012905552 94 29263444000 8810486 1 2 0012905569 95 29263512000 SE 35 29 26 4 0021760061 96 29263613000 1011665 1 1 0034304949 97 30250312000 SE 3 30 25 4 0034856021 98 30250322000 SW 3 30 25 4 0021854260 99 30250333000 1611042 1 1 0037148277 100 30250343000 8710273 1 0013780127 101 30250424000 SW 4 30 25 4 0015588206 102 30250432000 NW 4 30 25 4 0021851498 103 30250523000 8911532 0030245568 104 30250533000 4114JK A 0036418218 105 30250543000 5596JK A 0019170208 106 30250622000 SW 6 30 25 4 0021859559 107 30250632000 NW 6 30 25 4 0019110931 108 30250642000 NE 6 30 25 4 0030245626 109 30250643000 NE 6 30 25 4 0013529020 110 30250712000 SE 7 30 25 4 0020651782 111 30250732000 NW 7 30 25 4 0021877410 112 30250843000 NE 8 30 25 4 0021877808 113 30250922000 SW 9 30 25 4 0021862008 114 30250934000 0011531 1 0028434611 115 30251123000 SW 11 30 25 4 0021863287 116 30251622000 SW 16 30 25 4 0017851965 117 30251713000 SE 17 30 25 4 0012923413 118 30251723000 SW 17 30 25 4 0030245634 119 30251732000 NW 17 30 25 4 0030245642 120 30251742000 NE 17 30 25 4 0017852377 121 30251814000 SE 18 30 25 4 0030245600 122 30251823000 SW 18 30 25 4 0021856661 123 30251832000 NW 18 30 25 4 0013511127

124 2019.04.23 Council Package

Bylaw No. 1790, Selkirk Water Local Improvement Amendment Page 6 of 7

Quadrant Section Township # Property Roll Number Range Meridian LINC Plan Block Lot

124 30251833000 7410042 B 0013775276 125 30251842000 NE 18 30 25 4 0033609124 126 30251916000 0710503 1 1 0032223067 127 30251914400 0815194 2 4 0033609173 128 30252023000 SW 20 30 25 4 0030676985 129 30260113000 9710747 1 0027034537 130 30260122000 SW 1 30 26 4 0021763446 131 30260132000 NW 1 30 26 4 0021763438 132 30260213000 SE 2 30 26 4 0014105275 133 30260222000 SW 2 30 26 4 0033496167 134 30260223000 9910216 1 0027814219 135 30260313000 0113493 1 1 0029133493 136 30260443000 NE 4 30 26 4 0021758669 137 30260513000 SE 5 30 26 4 0017206400 138 30260612000 SE 6 30 26 4 0021763537 139 30260622000 SW 6 30 26 4 0019511360 140 30260713000 SE 7 30 26 4 0021763578 141 30260733000 NW 7 30 26 4 0021763586 142 30260813000 SE 8 30 26 4 0021756630 143 30260822000 SW 8 30 26 4 0016452740 144 30260913000 1110072 1 1 0034645565 145 30260943000 0012305 1 0028537497 146 30261013000 9611701 1 0026795410 147 30261032000 NW 10 30 26 4 0021756242 148 30261242000 NE 12 30 26 4 0032380297 149 30261243000 0712205 1 1 0032380305 150 30261343000 NE 13 30 26 4 0021763058 151 30261412000 SE 14 30 26 4 0021763347 152 30261513000 1013601 1 1 0034500141 153 30261522000 SW 15 30 26 4 0021758909 154 30261612000 SE 16 30 26 4 0021758925 155 30261622000 1410621 1 2 0036062065 156 30261623000 1410620 1 1 0036035040 157 30261812000 SE 18 30 26 4 0021761523 158 30262012000 SE 20 30 26 4 0021756812 159 30262113000 SE 21 30 26 4 0018445321 160 30262133000 714EU B 0020744009 161 30262134000 9310847 A 0024872658 162 30262722000 SW 27 30 26 4 0021760252 163 30262922000 SW 29 30 26 4 0021758685 164 30263013000 941181 1 0026158097 165 30263022000 SW 30 30 26 4 0026132589

125 2019.04.23 Council Package

Bylaw No. 1790, Selkirk Water Local Improvement Amendment Page 7 of 7

Quadrant Section Township # Property Roll Number Range Meridian LINC Plan Block Lot

166 30263213000 8911581 1 1 0012128880 167 30263223000 0712998 1 1 0032450769 168 30263232000 NW 32 30 26 4 0018799841 169 31260412000 SE 4 31 26 4 0018929893

126 2019.04.23 Council Package

BYLAW NO 1791 GAMBLE WATER LOCAL IMPROVEMENT BYLAW AMENDMENT

A BYLAW OF KNEEHILL COUNTY, IN THE PROVINCE OF ALBERTA, FOR THE AMENDMENT OF BYLAW 1588, 1590 and 1681 BYLAWS AUTHORIZING THE COUNCIL OF THE MUNICIPALITY TO IMPOSE A LOCAL IMPROVEMENT TAX IN RESPECT OF ALL LANDS THAT DIRECTLY BENEFIT FROM THE GAMBLE WATER SERVICE AREA PROJECT

WHEREAS, pursuant to the Municipal Government Act, R.S.A. 2000 Chapter M-26 as amended, Section 402, if, after a local improvement tax has been imposed, there is (a) a subdivision affecting a parcel of land, or (b) a consolidation of 2 or more parcels of land, in respect of which a local improvement tax is payable, the council, with respect to future years, must revise the local improvement tax bylaw so that each of the new parcels of land bears an appropriate share of the local improvement tax;

AND WHEREAS Kneehill County Council wishes to amend Bylaw 1681 to implement revisions required by subdivision activity;

NOW THEREFORE, the Council of Kneehill County, duly assembled, enacts as follows:

PART ONE INTRODUCTION 1. TITLE This Bylaw shall be known as the “Gamble Water Local Improvement Amendment”.

2. CONDITIONS (1) Schedule “B” of Bylaw 1681 is hereby amended and replaced by Schedule “B” attached hereto.

PART TWO TRANSITION

3. SEVERABILITY (1) If a portion of this bylaw is found by a court of competent jurisdiction to be invalid, the invalid portion will be voided, and the rest of the bylaw remains valid and effective.

4. EFFECTIVE DATE (1) This bylaw comes into effect upon third reading of this bylaw.

5. BYLAW REPEAL

127 2019.04.23 Council Package

Bylaw No. 1791, Gamble Water Local Improvement Amendment Page 2 of 7

(1) Bylaw No. 1761 is hereby repealed.

Reeve

Jerry Wittstock

Chief Administrative Officer

Date Bylaw Signed

128 2019.04.23 Council Package

Bylaw No. 1791, Gamble Water Local Improvement Amendment Page 3 of 7

Schedule “B”

Quadrant Section Township Range Meridian # Property Roll Number Linc Number Plan Block Lot

1 29210732000 NW 7 29 21 4 0012242319

2 29211522000 SW 15 29 21 4 0020958690

3 29211613000 0915742 1 1 0034177782

4 29211722000 SW 17 29 21 4 0022121396

5 29211943000 NE 19 29 21 4 0024108756

6 29211943100 0912098 1 1 0033866914

7 29212013000 0110770 3 0028783587

8 29212112000 SE 21 29 21 4 0022129837

9 29212122000 SW 21 29 21 4 0021812128

10 29212132000 NW 21 29 21 4 0022129853

11 29212143000 5527JK A 0019182542

12 29212212000 SE 22 29 21 4 0014762207

13 29212712000 SE 27 29 21 4 0025927245

14 29212722000 8510677 1 0014569066

15 29212823000 SW 28 29 21 4 0022128904

16 29213112000 SE 31 29 21 4 0022128698

17 29221443000 0011774 1 1 0028455104

18 29221823000 7271HU B 0018680785

19 29222012000 SE 20 29 22 4 0022061220

20 29222142000 NE 21 29 22 4 0022067524

21 29222213000 9010367 1 0012901831

22 29222333000 NW 23 29 22 4 0022063929

23 29222344000 0211028 1 2 0029268380

24 29222413000 SE 24 29 22 4 0022059258

25 29222823000 9212546 1 0024101058

129 2019.04.23 Council Package

Bylaw No. 1791, Gamble Water Local Improvement Amendment Page 4 of 7

Quadrant Section Township # Property Roll Number Range Meridian Linc Number Plan Block Lot

26 29222832000 NW 28 29 22 4 0002205965

27 29223022000 SW 30 29 22 4 0020130134

28 29223022000(2nd) SW 30 29 22 4 0020130134

29 29223023000 SW 30 29 22 4 0022059737

30 29223033000 NW 30 29 22 4 0022059729

31 29223133000 NW 31 29 22 4 0022047534

32 29223142000 NE 31 29 22 4 0013917646

33 29223513000 0011952 1 0028481810

34 29223642000 NE 36 29 22 4 0022047047

35 29231314000 SE 13 29 23 4 0022133540

36 29232032000 NW 20 29 23 4 0022014930

37 29232112000 SE 21 29 23 4 0022009500

38 29232132000 NW 21 29 23 4 0022114649

39 29232133000 1212210 1 1 0022009518

40 29232422000 SW 24 29 23 4 0019971340

41 29232433000 NW 24 29 23 4 0020124814

42 29232512000 SE 25 29 23 4 0022020721

43 29232513000 0111542 C 0028867380

44 29232543000 NE 25 29 23 4 0022010599

45 29232613000 9010881 1 0013637236

46 29232613000(2nd) 9010881 1 0013637236

47 29232633000 NW 26 29 23 4 0022819734

48 29232712000 SE 27 29 23 4 0022099303

49 29232823000 SW 28 29 23 4 0022020226

50 29232912000 SE 29 29 23 4 0022011092

51 29233012000 SE 30 29 23 4 0022001523

52 29233043000 8910712 1 1 0010631018

53 29233133000 1312529 1 1 0035836899

130 2019.04.23 Council Package

Bylaw No. 1791, Gamble Water Local Improvement Amendment Page 5 of 7

Quadrant Section Township # Property Roll Number Range Meridian Linc Number Plan Block Lot

54 29233222000 SW 32 29 23 4 0022001689

29233223000 1810643 1 1 0037895696

55 29233412000 SE 34 29 23 4 0021998852

56 29233542000 NE 35 29 23 4 0021998885

57 29233613000 1412802 1 3 0036340685

58 29242242000 NE 22 29 24 4 0026360719

59 29242243000 9510765 1 0026360727

60 29242342000 NE 23 29 24 4 0021924907

61 29242433000 NW 24 29 24 4 0010751980

62 29242642000 NE 26 29 24 4 0031816218

63 29242643000 0612662 1 1 0031816226

64 29242812000 SE 28 29 24 4 0021939301

65 29242822000 SW 28 29 24 4 0021935813

66 29243412000 SE 34 29 24 4 0021924683

67 29243533000 1312063 1 1 0035763168

68 29243542000 NE 35 29 24 4 0021924709

69 29243643000 0912954 1 1 0033943903

70 30210622000 SW 6 30 21 4 0022455043

71 30210623000 1210730 1 1 0035148121

72 30220232000 NW 2 30 22 4 0021427737

73 30220242000 NE 2 30 22 4 0022047659

74 30220412000 SE 4 30 22 4 0022054556

75 30220432000 NW 4 30 22 4 0013068861

76 30220512000 SE 5 30 22 4 0022052476

77 30220522000 SW 5 30 22 4 0022052492

78 30220622000 SW 6 30 22 4 0032524515

79 30220932000 NW 9 30 22 4 0013069117

131 2019.04.23 Council Package

Bylaw No. 1791, Gamble Water Local Improvement Amendment Page 6 of 7

Quadrant Section Township # Property Roll Number Range Meridian Linc Number Plan Block Lot

80 30221012000 SE 10 30 22 4 0017905499

30221013000 1811187 1 1 0037967619

81 30221042000 NE 10 30 22 4 0017905481

82 30230112000 SE 1 30 23 4 0022003248

83 30230422000 SW 4 30 23 4 0022003355

84 30230522000 SW 5 30 23 4 0022003370

85 30230622000 SW 6 30 23 4 0022004056

86 30231012000 SE 10 30 23 4 0022001598

87 30231032000 NW 10 30 23 4 0021999396

88 30231422000 SW 14 30 23 4 0022002182

89 30231622000 SW 16 30 23 4 0022003669

90 30231632000 NW 16 30 23 4 0021988373

91 30231822000 SW 18 30 23 4 0021987771

92 30231933000 9710820 1 0027045120

93 30232142000 NE 21 30 23 4 0013029913

94 30240132000 NW 1 30 24 4 0021205019

95 30240142000 NE 1 30 24 4 0021924972

96 30240213000 SE 2 30 24 4 0016300584

97 30240223000 9812165 1 0027569194

98 30240242000 NE 2 30 24 4 0021206891

99 30240334000 0814121 1 1 0033469669

100 30240413000 SE 4 30 24 4 0021925426

101 30240941750 1012338 11 1 0021920970

102 30240941850 NE 9 30 24 4 0021925252

103 30241012000 SE 10 30 24 4 0021927249

104 30241032000 NW 10 30 24 4 0013683157

105 30241042000 NE 10 30 24 4 0021927231

106 30241223000 SW 12 30 24 4 0021904305

132 2019.04.23 Council Package

Bylaw No. 1791, Gamble Water Local Improvement Amendment Page 7 of 7

Quadrant Section Township # Property Roll Number Range Meridian Linc Number Plan Block Lot

107 30241333000 0812856 1 1 0033308669

108 30241413000 SE 14 30 24 4 0021903596

109 30241513000 1710963 1 1 0037556405

110 30241612000 SE 16 30 24 4 0014467476

111 30241613000 SE 16 30 24 4 0021918990

110 30241624000 1710209 1 1 0037470762

113 30241623000 SW 16 30 24 4 0021919014

114 30242223000 0213232 2 1 0029525310

115 30242242000 NE 22 30 24 4 0032534779

116 30242243000 0713513 1 1 0032534787

117 30242413000 9310571 B 0012163481

118 30242422000 SW 24 30 24 4 0021942610

119 30242443000 1011571 1 1 0034300913

120 30242623000 0913065 1 1 0033953910

121 30242712000 SE 27 30 24 4 0021933528

133 2019.04.23 Council Package

BYLAW NO 1792 GRAINGER-HESKETH WATER LOCAL IMPROVEMENT BYLAW AMENDMENT

A BYLAW OF KNEEHILL COUNTY, IN THE PROVINCE OF ALBERTA, FOR THE AMENDMENT OF BYLAW 1601, 1692 and 1696, BYLAWS AUTHORIZING THE COUNCIL OF THE MUNICIPALITY TO IMPOSE A LOCAL IMPROVEMENT TAX IN RESPECT OF ALL LANDS THAT DIRECTLY BENEFIT FROM THE GRAINGER-HESKETH WATER SERVICE AREA PROJECT

AND WHEREAS Kneehill County Council wishes to amend Bylaw 1696 to implement revisions required by subdivision activity;

NOW THEREFORE, the Council of Kneehill County, duly assembled, enacts as follows:

PART ONE INTRODUCTION 1. TITLE This Bylaw shall be known as the “Grainger-Hesketh Water Local Improvement Amendment”.

2. CONDITIONS (1) Schedule “B” of Bylaw 1696 is hereby amended and replaced by Schedule “B” attached hereto.

PART TWO TRANSITION

3. SEVERABILITY (1) If a portion of this bylaw is found by a court of competent jurisdiction to be invalid, the invalid portion will be voided, and the rest of the bylaw remains valid and effective.

4. EFFECTIVE DATE (1) This bylaw comes into effect upon third reading of this bylaw.

134 2019.04.23 Council Package

Bylaw No. 1792, Grainger-Hesketh Water Local Improvement Amendment Page 2 of 7

Reeve

Chief Administrative Officer

Date Bylaw Signed

135 2019.04.23 Council Package

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Schedule “B”

Quadrant Section Township # Property Roll # Linc # Plan Block Lot Range Meridian

1 28211832000 NW 18 28 21 4 0028408979

2 28211833000 0011383 1 1 0028408987

3 28213023000 SW 30 28 21 4 0017469305

4 28221312000 SE 13 28 22 4 0022065313

5 28221323000 0912844 1 1 0033927997

6 28221422000 SW 14 28 22 4 0022066956

7 28221432000 NW 14 28 22 4 0022062046

8 28221522000 SW 15 28 22 4 0034651810

9 28221524000 0010479 1 0028323054

10 28221525000 SW 15 28 22 4 0027261593

11 28221713000 9511019 1 0026382242

12 28221812000 SE 18 28 22 4 0035388396

13 28221912000 SE 19 28 22 4 0022067045

14 28222113000 0112161 1 1 0028953933

15 28222143000 9712221 1 0027256544

16 28222222000 SW 22 28 22 4 0014383244

17 28222312000 SE 23 28 22 4 0011608262

18 28222412000 SE 24 28 22 4 0022065792

19 28222522000 SW 25 28 22 4 0022066245

20 28222632000 NW 26 28 22 4 0022072698

21 28222713000 0012537 H 0028570878

22 28222912000 SE 29 28 22 4 0022060058

23 28222923000 1311564 1 1 0035696103

24 28223013000 SE 30 28 22 4 0022060081

25 28223042000 NE 30 28 22 4 0022060073

26 28223143000 NE 31 28 22 4 0035716893

136 2019.04.23 Council Package

Bylaw No. 1792, Grainger-Hesketh Water Local Improvement Amendment Page 4 of 7

Quadrant Section Township # Property Roll # Linc # Plan Block Lot Range Meridian

27 28231413000 9111553 1 0035388487

28 28231512000 SE 15 28 23 4 0035388271

29 28231713000 0612026 1 1 0035388632

30 28231723000 9412381 1 0035388511

31 28231743000 NE 17 28 23 4 0022119267

32 28231933000 9412368 1 0026227967

33 28232033000 5386JK A 0019197532

34 28232333000 9010779 1 0013532602

35 28232533000 0313236 1 1 0030211304

36 28232713000 9111495 1 0019277383

37 28232714000 0613314 1 1 0031916372

38 28232843000 NE 28 28 23 4 0021998505

39 28232922000 SW 29 28 23 4 0022000277

28232933000 181229 1 1 0038139143

40 28232942000 NE 29 28 23 4 0022022024

41 28233132000 NW 31 28 23 4 0022068761

42 28233212000 SE 32 28 23 4 0013420682

43 28233332000 NW 33 28 23 4 0026186510

44 28233513000 SE 35 28 23 4 0013737176

45 28233523000 1210383 1 1 0035103639

46 28233643000 0913337 1 1 0033977125

47 28241522000 SW 15 28 24 4 0033943390

48 28241613000 9112474 1 0020858106

49 28241642000 NE 16 28 24 4 0021960216

50 28241823000 7710982 1 0033943341

51 28242043000 9411119 1 0026041186

52 28242242000 NE 22 28 24 4 0021946140

53 28242332000 NW 23 28 24 4 0021978846

137 2019.04.23 Council Package

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54 28242422000 SW 24 28 24 4 0015693922

Quadrant Section Township # Property Roll # Linc # Plan Block Lot Range Meridian

55 28242443000 NE 24 28 24 4 0019047281

56 28242522000 SW 25 28 24 4 0021979166

57 28242522000 (2ND) SW 25 28 24 4 0021979166

58 28242642000 NE 26 28 24 4 0012211934

59 28242912000 SE 29 28 24 4 0012335031

60 29242933000 9312627 1 0025852617

61 28243023000 1010767 1 1 0034246702

62 28243024000 1010767 1 2 0034246710

63 28243213000 8810144 0012916003

64 28243523000 9110030 1 0016494148

65 28243612000 SE 36 28 24 4 0021959408

66 29220722000 SW 7 29 22 4 0027922426

67 29220723000 9911239 1 0027922434

68 29220823000 1012448 1 1 0034359844

69 29220832000 NW 8 29 22 4 0028301281

70 29220833000 9811966 1 0027548883

71 29220842000 0010294 2 0028301299

72 29221122000 SW 11 29 22 4 0022072771

73 29221213000 0311532 1 1 0029921624

74 29221234000 4267CS 1 12-16 0019534412

75 29221234800 4267CS 2 5-6 0019532911

76 29221235200 4267CS 2 11-14 0019532937

77 29221236200 4267CS 2 24-26 0019532945

78 29221236600 4267CS 2 29-30 0019529685

79 29221237000 4267CS 3 11-16 0019529701 PL 80 29221242000 53/152 A 0020672960

81 29221243000 NE 12 28 22 4 0013131180

138 2019.04.23 Council Package

Bylaw No. 1792, Grainger-Hesketh Water Local Improvement Amendment Page 6 of 7

82 29221722000 SW 17 29 22 4 0026149500

Quadrant Section Township # Property Roll # Linc # Plan Block Lot Range Meridian

83 29221723500 7378FT A 0011920295

84 29230333000 1211197 1 1 0035206697

85 29230422000 SW 4 29 23 4 0021997656

86 29230613000 SE 6 29 23 4 0022018477

87 29230623000 8111254 1 0015222185

88 29230632000 NW 6 29 23 4 0021772389

89 29230643000 NE 6 29 23 4 0022018485

90 29230742000 NE 7 29 23 4 0022114920

91 29230833000 9211324 1 0022980049

92 29230922000 SW 9 29 23 4 0022001606

93 29231032000 NW 10 29 23 4 0026602839

94 29231033000 9512856 1 0026602847

95 29231042000 NE 10 29 23 4 0014171375

96 29231123000 9311910 1 0025607136

97 29231234000 0813675 1 1 0033428301

98 29231414000 SE 14 29 23 4 0020968351

99 29231416000 SE 14 29 23 4 0021997895

100 29231422000 SW 14 29 23 4 0022003271

101 29231513000 SE 15 29 23 4 0013378799

102 29231522000 SW 15 29 23 4 0022003297

103 29231522000 (2ND) SW 15 29 23 4 0022003297

104 29231612000 SE 16 29 23 4 0022001507

105 29231713000 0713812 1 3 0032573215

106 29231822000 SW 18 29 23 4 0026963637

107 29240223000 SW 2 29 24 4 0017281908

108 29240232000 NW 2 29 24 4 0021979687

109 29240422000 SW 4 29 24 4 0021927678

139 2019.04.23 Council Package

Bylaw No. 1792, Grainger-Hesketh Water Local Improvement Amendment Page 7 of 7

110 29240433000 NW 4 29 24 4 0020735602

Quadrant Section Township # Property Roll # Linc # Plan Block Lot Range Meridian

111 29240442000 NE 4 29 24 4 0021959317

112 29240742000 NE 7 29 24 4 0021923016

113 29240823000 SW 8 29 24 4 0021923925

114 29240833000 NW 8 29 24 4 0021923941

115 29240932000 NW 9 29 24 4 0021927579

116 29241132000 NW 11 29 24 4 0021922018

29241133000 1812269 1 1 0038135878

117 29241212000 SE 12 29 24 4 0019602119

118 29241412000 SE 14 29 24 4 0021923850

119 29241632000 NW 16 29 24 4 0021942347

120 29241812000 SE 18 29 24 4 0021934708

121 29241943000 NE 19 29 24 4 0021934724

122 29242019000 990A0 2 27-36 0020600855

123 29242022000 SW 20 29 24 4 0023048804

124 29242042000 NE 20 29 24 4 0021921028

125 29242044000 NE 20 29 24 4 0021934740

126 29243013000 SE 30 29 24 4 0026356626

127 29252333000 NW 23 29 25 4 0021851597

128 29252343000 0011733 1 0028450518

129 29252442000 NE 24 29 25 4 0018993957

130 29252513000 8911710 1 0011938206

131 29252533000 NW 25 29 25 4 0013768320

140 2019.04.23 Council Package Agenda Item # REQUEST FOR DECISION 6.5

SUBJECT: Bylaw 1788 Water Service Area Special Tax

MEETING DATE: 2019-04-23

PRESENTED BY: Mike Morton, Director of Corporate Services

BACKGROUND/ The Municipal Government Act states in Section 382(1) that “each council PROPOSAL may pass a special tax bylaw to raise revenue to pay for a specific service or purpose” and Section 383(i) “the special tax bylaw authorizes the council to impose the tax in respect of property in any area of the municipality that will benefit from the specific service or purpose stated in the bylaw”. A special tax bylaw must be passed annually (MGA Section 382(2)).

In 2006, Council had a water service study completed to ascertain the needs of the County. A construction budget was created with revenues being covered by provincial grants, connection fees (local improvement tax) and a water service area tax. Over the years, construction continued to increase the water services to county residents. Borrowed funds were being recovered through the Special Benefitting Connection fees as well as an annual Water Service Area Tax to all non-residential, residential and farmland assessment.

Through the years, the parcels utilizing the Equity, Mt. Vernon and Churchill lines have been added to this tax. As new subdivisions/developments access the water service, they are included in the following years Water Service Area Tax. This tax will assist in funding the new Churchill water project recently approved.

In 2016 the debenture was paid in full, however Council motioned to continue the Water Service Area Tax in order to pay back reserves that were used to pay for the project in the short term during construction using operating bonds as well as continue to pay for future construction.

The hamlets are not included in this Water Service Area Tax at this time.

Document Last Updated April 15, 2014 141 2019.04.23 Council Package

DISCUSSION/ 2018 revenue 1,427,257,020 x 0.0007 = $ 999,081.79 OPTIONS/ 358,919,360 x 0.00022 = $ 78,962.26 BENEFITS/ $1,078,044.05 DISADVANTAGES: *after assessment revisions, yearend balance received was $1,074,612.95

2019 revenue 1,475,472,990 x 0.0007 = $1,032,831.09 370,525,750 x 0.00022 = $ 81,515.67 $1,114,346.76

At the current rates, the County will access $1,114,347 in revenues which is an increase of $36,303.

Council may opt to not renew this tax bylaw at any time. It is an annual/special tax that is approved each year.

COSTS/SOURCE OF Revenue of $1,114,346.76 FUNDING:

ENGAGEMENT: ☒ Directive Decision (Information Sharing-One way communication) Goal: To educate and inform citizens Tools: ☐ Individual Notification or ☒ Public Notification

LINK TO STRATEGIC Preserving Rural Way of Life - Churchill Expansion/Revitalization PLAN: Improving Fiscal Sustainability

ATTACHMENTS: Bylaw 1788

RECOMMENDED That Council approve Bylaw 1788 ACTION:

1. Approve Bylaw 1788 at the rates of 0.00070 for non-residential COUNCIL OPTIONS: assessment and 0.00022 for residential and farmland assessment 2. Change the taxation rates for this Water Service Area Tax 3. Do not approve a Bylaw for this special tax

That Council give first reading to Bylaw #1788 that being a bylaw for the 2019 MOTION: Water Service Area Special Tax.

REQUEST FOR DECISION Agenda Item # 6.5 2 | Page 142 2019.04.23 Council Package That second reading be given to Bylaw #1788.

Consideration to hold third reading be given to Bylaw #1788.

That third reading be given to Bylaw #1788.

Prepared By: Caroline Siverson Approved By: Mike Morton Reviewed By: Laurie Watt Tax & Assessment/Utilities Officer Director of Corporate Services Interim CAO

Document Last Updated April 15, 2014 143 2019.04.23 Council Package

BYLAW NO 1788 WATER SERVICE AREA SPECIAL TAX

A BYLAW OF KNEEHILL COUNTY, IN THE PROVINCE OF ALBERTA, TO PROVIDE FOR A SPECIAL TAX TO RAISE REVENUE TO PAY ASSOCIATED COSTS OF THE KNEEHILL COUNTY WATER SERVICE AREA. WHEREAS, pursuant to the Municipal Government Act, R.S.A. 2000, c. M-26, as amended, Section 382(1), a Council may pass a special tax bylaw for the purpose of raising revenue for a specific service or purpose, including waterworks; and

WHEREAS, pursuant to the Municipal Government Act, R.S.A. 2000, c. M-26, as amended, Section 382(2), a Council must pass a special tax bylaw annually; and

WHEREAS Council deems it appropriate to impose a special tax to raise revenue to pay the costs associated with waterworks to be or is constructed within the Kneehill County Water Service Area; and

WHEREAS a special tax bylaw authorizes the Council to impose the tax in respect of property in any area of the municipality that will benefit from the specific service or purpose stated in the bylaw; NOW THEREFORE, the Council of Kneehill County, duly assembled, enacts as follows:

PART ONE INTRODUCTION 1. TITLE This Bylaw shall be known as the “Water Service Area Special Tax”.

2. CONDITIONS (1) This bylaw is enacted for the sole purpose of raising revenue to provide for the costs of the waterworks that is or is to be constructed within the Kneehill County Water Service Area and which is not otherwise covered by grants or special benefitting service connection fees.

(2) The Water Service Areas of Kneehill County are shown on Schedule “A”.

(3) The Chief Administrative Officer is hereby authorized and directed to levy the rates of taxation, as established in this Bylaw, on the assessed value of the property as shown on the assessment roll of Kneehill County.

144 2019.04.23 Council Package

Bylaw No. 1788, Water Service Area Special Tax Page 2 of 3

(4) The total construction cost of all phases of the Water Service Area project to date was $46,055,211.

(5) The rate of the special tax imposed hereby for non-residential assessment as outlined in Schedule “B” is 0.00070 for a total revenue amount of $1,032,831.

(6) The rate of the special tax imposed hereby for farmland and residential assessment as outlined in Schedule “C” is 0.00022 for a total revenue amount of $81,516.

4. EFFECTIVE DATE (1) This bylaw comes into effect upon third reading of this bylaw.

READ a first time on this _____ day of ______, 2019 READ a second time on this _____ day of ______, 2019 UNANIMOUS permission for third reading given in Council on the ____ day of ______, 2019 READ a third time and final time of this _____ day of ______, 2019

Reeve

Jerry Wittstock

Chief Administrative Officer

Date Bylaw Signed

145 2019.04.23 Council Package

Bylaw No. 1788, Water Service Area Special Tax Page 3 of 3

SCHEDULE A

146 2019.04.23 Council Package SCHEDULE “B”

Roll # Assessment Roll # Assessment Roll # Assessment 27202912000 2,890 28200831200 52,560 28203531100 61,490 27202931400 76,020 28200920600 92,140 28203531110 72,710 27202932000 14,980 28200931300 64,720 28203541000 83,470 27202943000 760 28201020600 46,250 28210131300 105,900 27202944000 2,780 28201210100 82,240 28210141600 93,760 27202945000 2,650 28201220400 104,710 28210141610 11,120 27203015000 490 28201220410 158,200 28210220300 80,120 27203110200 66,680 28201231200 124,430 28210241500 270,430 27203141000 7,070 28201231300 100,880 28210241510 490,660 27203241000 53,250 28201331300 96,040 28210241520 109,650 27203331300 181,310 28201341600 1,268,980 28210310800 135,530 27203341600 79,690 28201422010 12,400 28211010100 178,960 27203431300 149,030 28201531300 216,620 28211110800 90,130 27212241000 59,950 28201710100 50,000 28211141600 97,700 27212335000 4,320 28201720400 52,330 28211210100 12,120 27212520600 21,680 28201731300 52,330 28211231100 927,200 27212620600 10,880 28201820500 678,920 28211320500 12,610 27212731300 64,790 28202010100 50,000 28211420300 85,940 27212741600 174,940 28202031200 250,910 28211431400 158,760 27213510200 189,020 28202031400 50,000 28211440900 157,260 27213520600 122,170 28202141500 226,460 28211512010 173,270 27213520610 412,040 28202141510 170,040 28211520500 109,650 27213610200 178,960 28202241000 80,330 28211631400 106,140 28200241000 81,530 28202310100 60,690 28211710200 95,710 28200341000 73,660 28202410700 82,880 28211820510 160,970 28200420400 332,880 28202431400 29,170 28211822000 179,110 28200420600 10,560 28202631300 52,810 28211841500 235,970 28200431200 2,491,230 28202643000 54,690 28211910200 138,900 28200431210 66,520 28202731100 3,012,410 28211931300 83,000 28200441000 70,440 28202731110 58,900 28212010100 10,848,310 28200441600 52,380 28202810200 26,220 28212010110 146,790 28200520400 50,000 28202820400 37,730 28212010200 106,870 28200541300 216,590 28202831300 53,630 28212010800 12,055,690 28200541310 143,790 28202920400 80,910 28212210100 46,400 28200610100 108,140 28202931100 104,810 28212220400 75,030 28200620600 72,330 28202931300 127,460 28212220600 109,470 28200631410 121,580 28202941500 110,760 28212231400 168,710 28200641010 143,980 28203010700 89,190 28212233000 371,780 28200641600 12,120 28203031400 63,310 28212310100 89,390 28200710700 88,080 28203041500 29,310 28212310110 32,640 28200731100 109,650 28203120600 104,360 28212310700 96,190 28200740900 12,280 28203131200 226,090 28212310800 4,920,960 28200741500 11,600 28203141000 22,940 28212431200 111,100 28200810800 52,330 28203331300 79,960 28212441000 302,290 28200820500 66,200 28203441600 86,150 28212441010 103,960

147 2019.04.23 Council Package Roll # Assessment Roll # Assessment Roll # Assessment 28212441600 44,780 28222823000 19,840 28243510100 15,900 28212541000 69,390 28222833000 7,180 29200320300 71,380 28212731300 125,330 28223010200 109,060 29200320600 68,800 28212741500 125,750 28223013000 32,910 29200323000 29,400 28212812000 40,000 28223031300 128,430 29200410100 95,860 28212820600 77,340 28223110800 110,840 29200420600 71,620 28212842000 19,250 28223141600 9,350 29200510100 26,220 28213141500 75,870 28223241000 115,050 29200531100 88,730 28213220400 100,880 28223320300 95,360 29200531400 54,890 28213431200 437,200 28223323000 3,460 29200540900 65,700 28213441600 102,890 28223341000 141,350 29200620300 12,680 28213540900 113,770 28223440900 86,050 29200631100 88,490 28221310800 136,690 28223520500 129,550 29200641500 89,930 28221310810 103,290 28223520600 79,730 29200710600 51,030 28221313000 150,590 28231320400 97,440 29200713000 32,920 28221314000 29,530 28231441600 109,110 29200731200 110,480 28221315000 202,530 28231713000 95,740 29200731210 84,270 28221341000 12,780 28231723000 308,480 29210140900 139,860 28221430500 112,020 28231841600 106,080 29210210100 74,010 28221512000 855,370 28232241500 91,020 29210210700 97,650 28221513000 635,720 28232431400 101,600 29210231100 107,110 28221531300 239,140 28232520600 44,260 29210320500 93,850 28221541000 1,194,950 28232531400 111,490 29210331300 97,040 28221610700 163,850 28232541000 127,860 29210410200 199,020 28221631400 125,670 28232610100 149,310 29210431300 71,540 28221641600 132,570 28232610700 86,360 29210510700 73,450 28221931100 3,909,160 28232810100 706,910 29210610700 402,780 28221931400 98,510 28233141600 71,600 29210620500 6,430 28221931410 135,700 28233420600 129,490 29210720400 60,650 28221940900 87,150 28233433000 31,820 29210733000 8,240 28222031400 106,790 28233520600 113,160 29210741000 9,940 28222040900 92,680 28233531300 128,480 29210743000 9,740 28222110700 104,430 28233640900 44,580 29210820400 79,230 28222231300 125,670 28233641000 54,540 29210833000 8,500 28222310700 120,710 28241310800 292,270 29210841000 84,300 28222331100 125,050 28241320400 331,860 29210843000 17,380 28222431100 301,110 28241323000 54,060 29210910700 141,830 28222431120 29,790 28241810100 475,790 29210920400 98,640 28222431400 13,440 28241910700 13,640 29210920600 51,130 28222441000 318,450 28241910800 1,336,750 29210943000 16,600 28222524000 2,700 28242220300 366,570 29211031200 97,140 28222541000 11,600 28242410100 4,808,400 29211034000 3,200 28222620300 13,940 28242420600 220,130 29211044000 11,990 28222641000 548,380 28242443000 60,010 29211120500 93,960 28222820500 496,850 28242520600 93,060 29211131300 122,920

148 2019.04.23 Council Package Roll # Assessment Roll # Assessment Roll # Assessment 29211141600 58,200 29212720400 77,620 29221220400 11,650 29211241600 9,630 29212722000 163,220 29221223000 1,040 29211320600 103,540 29212731200 114,710 29221224000 310 29211331300 84,680 29212731210 66,170 29221225000 220 29211342000 68,400 29212731300 84,430 29221232400 26,380 29211424000 8,000 29212810200 69,040 29221244000 4,590 29211427000 2,080 29212831100 112,860 29221245000 2,830 29211431100 105,100 29212840900 149,670 29221246000 2,610 29211431400 81,350 29212910800 113,640 29221247000 200 29211433000 790 29212942000 70,400 29221320500 496,820 29211434000 1,200 29213020300 95,230 29221331100 193,470 29211441500 112,550 29213031300 110,220 29221331110 9,690 29211444000 9,760 29213031400 364,050 29221331120 9,690 29211510700 53,000 29213110200 100,180 29221410200 83,070 29211515000 7,020 29213120500 21,570 29221514000 1,780 29211523000 5,840 29213131100 94,310 29221515000 1,220 29211525000 3,170 29213220400 105,550 29221516000 30 29211531100 66,770 29213231100 120,460 29221523000 250 29211531300 6,250 29213241000 144,590 29221524000 70 29211620600 103,530 29213310700 551,350 29221541500 21,670 29211631400 7,490 29213310800 36,110 29221613000 11,580 29211631420 100,710 29213331200 104,030 29221614000 170 29211710800 97,650 29213341000 95,570 29221620500 1,413,080 29211720300 139,620 29213341600 92,190 29221620600 31,710 29211720610 124,260 29213420300 84,470 29221620610 60,030 29211731300 102,040 29220131100 110,240 29221623000 123,710 29211741600 56,430 29220220400 7,810 29221624000 10,440 29211820600 10,150 29220320600 58,860 29221625000 560 29211910700 88,310 29220410700 7,830 29221710200 641,930 29211920600 16,770 29220441000 156,860 29221710500 720,700 29211941000 127,780 29220641000 46,160 29221710800 20,722,340 29212031400 52,130 29220710700 17,420 29221710805 140,980 29212041000 181,550 29220810700 109,510 29221710810 38,860 29212110700 150,550 29220810710 195,370 29221710900 5,930 29212141600 40,790 29220841000 64,260 29221712000 12,250 29212143000 44,900 29220841010 171,870 29221713000 3,950 29212220300 120,990 29220920600 9,490 29221715000 200 29212220400 3,498,610 29221033000 6,450 29221716000 158,760 29212231300 79,250 29221034000 870 29221723000 68,540 29212241600 76,030 29221044000 5,790 29221724500 7,330 29212315000 7,680 29221114000 12,840 29221725000 140 29212331200 95,470 29221134000 8,420 29221725500 1,890 29212341500 80,230 29221145000 5,970 29221726000 1,570 29212342500 113,370 29221210800 72,000 29221726500 300 29212343000 60,680 29221210810 8,380 29221731100 4,330

149 2019.04.23 Council Package Roll # Assessment Roll # Assessment Roll # Assessment 29221731400 215,750 29223640900 394,210 29232520600 83,360 29221814000 10,450 29230120600 74,140 29233012000 89,390 29221825000 10,010 29230220600 101,770 29233020600 21,160 29221910800 248,260 29230320600 833,460 29233120600 72,110 29221941600 1,398,480 29230341600 8,460 29233220600 4,070 29222020400 336,830 29230441000 94,360 29233320600 7,950 29222120600 114,130 29230831100 76,020 29233510100 145,740 29222231100 7,080 29230920600 16,470 29233541610 139,220 29222231400 10,660 29230920610 40,360 29233641600 84,570 29222241000 10,560 29230920620 8,350 29240232000 153,890 29222241500 36,480 29230941600 78,070 29240331400 76,590 29222320500 7,400 29231010700 145,390 29240541600 41,720 29222341600 126,310 29231041000 15,840 29240641600 322,060 29222344000 255,990 29231142000 140 29240741600 226,350 29222420400 122,770 29231220600 7,250 29241020600 19,460 29222541000 110,620 29231240900 50,030 29241041600 13,550 29222541010 144,710 29231312000 9,700 29241110100 79,980 29222620600 84,610 29231313000 200 29241110800 8,730 29222631400 8,670 29231323000 10,410 29241131100 49,210 29222710700 84,980 29231324000 300 29241210700 10,930 29222710800 7,400 29231331100 71,580 29241210730 60,750 29222710810 9,670 29231417000 19,120 29241231300 127,570 29222720600 8,670 29231420600 68,570 29241231400 116,050 29222831200 63,430 29231513000 63,490 29241333000 38,780 29222910700 484,250 29231520600 44,930 29241431300 150,210 29222920300 303,520 29231523000 3,120 29241434000 23,360 29222920500 373,870 29231610700 7,950 29241435000 200 29222931300 278,770 29231613000 8,590 29241443000 3,450 29223010700 241,400 29231623000 6,460 29241510800 11,330 29223022000 63,800 29231632000 2,870 29241533000 9,320 29223031100 107,470 29231720600 357,410 29241541000 3,280,300 29223110710 52,870 29231743000 19,070 29241543000 11,270 29223141000 254,700 29231810100 16,900 29241620600 9,060 29223220600 363,200 29231820300 72,740 29241641000 10,300 29223220610 348,830 29231833000 1,770 29241641600 10,000 29223410700 393,330 29231843000 6,120 29241643000 2,610 29223410800 2,580,450 29231913000 4,630 29241644000 5,720 29223431400 40,310 29231923000 11,020 29241914000 380 29223431410 188,780 29232010200 87,650 29241920600 49,500 29223431420 162,700 29232112000 34,830 29242010700 52,250 29223441600 9,090 29232120400 88,290 29242045000 200 29223531300 149,190 29232210800 2,260 29242046000 8,500 29223531400 129,750 29232241600 126,750 29242110800 1,570 29223610700 97,930 29232320600 50,710 29242113000 14,430 29223620300 134,720 29232441000 14,510 29242114000 230

150 2019.04.23 Council Package Roll # Assessment Roll # Assessment Roll # Assessment 29242123000 15,980 29250820400 43,880 29260110700 56,490 29242124000 2,960 29250920410 43,880 29260131200 37,790 29242133000 12,430 29251013000 6,450 29260241500 41,200 29242134000 200 29251041000 97,260 29260310700 128,730 29242135000 10,870 29251110800 86,610 29260341600 65,140 29242140900 80,490 29251220620 173,750 29260431300 259,100 29242143000 170 29251420400 101,990 29260640900 195,170 29242210100 15,570 29251420410 195,720 29260731300 193,620 29242220600 7,380 29251541600 83,540 29260741600 4,821,540 29242320600 109,970 29251720400 44,550 29260941600 41,200 29242410800 72,570 29251820400 41,200 29261010800 111,300 29242631100 97,540 29251823000 8,570 29261041600 90,670 29242720600 153,690 29251833000 14,990 29261120600 31,450 29242831100 9,910 29252032000 73,820 29261220400 57,090 29242910800 6,460 29252110100 82,220 29261241500 42,230 29242924000 14,080 29252243000 182,300 29261410700 88,520 29243014000 510 29252310800 190,180 29261420300 109,070 29243015000 650 29252341000 16,900 29261510100 51,710 29243032000 10,780 29252420600 8,790 29261531300 195,050 29243044000 11,950 29252534000 11,610 29261541610 1,111,430 29243220600 16,490 29252543000 11,820 29261631300 94,850 29243231400 80,790 29252633000 1,290 29261731300 218,290 29243241600 19,710 29252634000 590 29261741600 146,100 29243320600 176,270 29252643000 11,520 29262010100 324,320 29243520600 90,480 29252720600 58,460 29262031300 177,780 29243531400 5,649,490 29252743000 25,420 29262042100 125,860 29243531410 361,720 29252810800 2,102,950 29262110100 46,120 29250110700 106,730 29252923000 2,370 29262220600 39,730 29250231400 261,920 29252933000 12,260 29262320300 51,990 29250310100 101,730 29252941500 9,360 29262520400 43,880 29250320600 9,400 29253014000 10,390 29262610700 72,170 29250410800 56,490 29253021000 1,192,830 29262620400 85,530 29250420400 41,830 29253212000 10,690 29262720500 268,720 29250531200 37,790 29253213000 15,380 29262731400 48,750 29250613000 2,470 29253224000 1,980 29262820500 97,380 29250623000 5,470 29253242000 6,730 29262831200 380,200 29250624000 2,200 29253323000 8,570 29263341600 108,850 29250631400 41,200 29253332100 79,310 29263420600 41,200 29250633000 7,940 29253333000 3,250 29263442000 39,220 29250634000 3,890 29253334000 3,650 29263510100 340,510 29250720600 1,790,190 29253344000 12,690 29263520400 74,980 29250724000 7,940 29253413000 3,220 29263610200 6,770 29250725000 3,740 29253433000 11,150 29263620400 14,620 29250733000 7,940 29253443000 7,020 30202210700 179,590 29250734000 870 29253525000 25,900 30210541600 18,130

151 2019.04.23 Council Package Roll # Assessment Roll # Assessment Roll # Assessment 30210610700 102,100 30221020500 208,890 30222931100 106,450 30210610710 141,630 30221020600 145,220 30223031100 106,930 30210620600 16,840 30221141000 92,050 30223031400 20,400 30210720300 127,560 30221310800 127,560 30223131100 96,910 30210731400 111,940 30221420600 93,520 30223231300 76,890 30210810200 87,230 30221531200 308,430 30223310700 23,150 30210820600 130,500 30221531300 22,870 30223331100 89,830 30210831100 79,520 30221540900 15,000 30223341000 95,020 30210841000 101,330 30221540910 21,460 30223420500 81,500 30210841600 83,560 30221541500 101,560 30223420510 78,590 30210920300 74,240 30221620500 99,780 30223431100 168,310 30211620300 74,700 30221631200 94,590 30223520500 133,770 30211720400 81,310 30221631300 279,790 30223531200 241,980 30211720410 136,450 30221640900 100,210 30223531400 127,950 30211831100 88,190 30221731400 102,710 30223620400 18,650 30211831300 129,950 30221741500 80,950 30223641000 82,170 30212010100 330,070 30221820300 96,570 30223641010 93,050 30212010110 102,470 30221910700 83,250 30230110100 127,780 30212020600 20,680 30222020300 132,060 30230141600 136,480 30212031300 20,620 30222031100 2,622,620 30230210810 160,790 30212040900 8,920 30222031400 115,820 30230220400 75,370 30212120300 78,170 30222041000 23,150 30230322000 195,410 30212132000 249,340 30222120400 23,150 30230431300 115,730 30212831100 20,620 30222120600 22,370 30230541600 78,500 30212941000 86,030 30222121110 134,650 30230831100 87,260 30213010200 108,300 30222131100 84,500 30231010700 105,870 30213020600 216,150 30222131400 20,240 30231131100 140,740 30213020610 15,740 30222210100 25,430 30231141500 995,730 30213220600 12,040 30222211000 134,650 30231141510 330,000 30213320300 23,410 30222231100 69,760 30231220500 144,050 30213320600 79,840 30222231110 78,590 30231231300 139,440 30220120400 132,810 30222231200 88,180 30231320300 199,360 30220131100 95,580 30222320600 96,850 30231320310 74,820 30220341000 11,410 30222320610 19,120 30231331400 73,070 30220431400 112,890 30222420600 486,510 30231331410 185,810 30220441000 10,170 30222420610 66,640 30231441000 83,170 30220531300 106,230 30222431300 18,130 30231541000 75,180 30220710100 147,490 30222441600 22,590 30231820600 92,500 30220731120 93,640 30222520600 97,730 30232510800 96,320 30220820600 128,800 30222620600 81,110 30232610100 112,780 30220831200 142,320 30222720600 152,570 30232610110 144,270 30220910700 24,790 30222731200 86,510 30232633000 100,590 30220931400 12,990 30222731210 120,290 30232710800 68,270 30220941500 54,750 30222731220 79,220 30232720600 13,420 30221020300 142,820 30222820300 99,450 30232820600 540,420

152 2019.04.23 Council Package Roll # Assessment Roll # Assessment Roll # Assessment 30232920300 98,240 30250424000 291,460 30252720600 11,410 30232931100 7,650 30250431200 16,310 30252724000 106,830 30233010800 128,900 30250433000 14,550 30252814000 121,400 30233143000 49,290 30250531100 9,940 30252818000 48,050 30233231100 109,440 30250631400 126,840 30252823000 77,450 30233441000 7,050 30250710700 81,100 30252831100 11,200 30233631200 18,130 30250820400 13,250 30252935000 6,470 30240131100 110,700 30250844000 11,050 30252943000 40,460 30240231400 90,250 30250923000 9,190 30252946000 59,840 30240241000 107,900 30250933000 3,850 30253020600 104,500 30240241620 81,490 30251110200 3,239,070 30253023000 50,720 30240420600 114,360 30251220600 18,810 30253028000 25,100 30240431400 51,820 30251320600 98,810 30253220600 114,370 30240444000 7,840 30251323000 401,420 30253231100 2,024,990 30240710100 1,202,850 30251410110 19,550 30253420400 14,600 30240741500 179,990 30251431100 123,050 30253423000 62,750 30240920600 87,430 30251512000 64,470 30253510100 12,200 30240931400 8,390 30251710800 12,280 30260110200 93,040 30240945750 32,940 30251714000 4,330 30260141500 110,600 30240945850 20,770 30251724000 11,470 30260241600 111,940 30241020600 73,750 30251813000 560 30260313000 65,830 30241110800 121,070 30251820300 98,430 30260320400 45,380 30241131410 96,410 30251820500 1,016,290 30260341600 82,180 30241220600 107,240 30251843000 10,870 30260941600 81,740 30241240900 1,276,330 30251910700 19,550 30261031200 12,580 30241341600 68,610 30251913000 10,920 30261140900 13,710 30241513000 92,470 30251914000 161,420 30261231100 108,010 30241620600 10,780 30251916000 720,080 30261310700 61,990 30241710700 52,490 30251922000 157,490 30261431100 848,950 30241813000 53,960 30251931200 46,460 30261520400 121,010 30241843000 40,980 30251934000 620 30261641000 114,590 30241931300 10,040 30251941600 17,110 30261741000 105,740 30242142100 86,070 30251943000 2,590 30261841600 80,690 30242241000 97,730 30251944000 1,560 30261931100 106,510 30242320400 20,670 30252012000 70,130 30262010800 52,930 30242320600 83,280 30252124000 150,850 30262020500 47,550 30242420610 12,510 30252131100 11,200 30262020600 105,190 30242620600 102,410 30252133000 5,070 30262110700 52,930 30242922000 216,790 30252213000 656,120 30262110800 116,890 30243320300 327,960 30252241600 16,220 30262134000 47,760 30243510800 5,060 30252320600 16,820 30262141000 76,660 30250110700 7,660 30252510100 166,990 30262210700 673,510 30250212000 98,370 30252513000 91,670 30262220600 78,640 30250343000 18,470 30252514000 476,730 30262341000 8,800 30250423000 10,670 30252613000 289,620 30262410800 129,280

153 2019.04.23 Council Package Roll # Assessment Roll # Assessment Roll # Assessment 30262412000 1,687,670 31220720600 9,090 31230320500 115,230 30262415000 577,820 31220741600 96,280 31230541500 93,040 30262416000 101,000 31220820500 92,020 31230641610 15,220 30262420600 107,910 31220833000 75,040 31230641620 9,430 30262512000 65,170 31220841600 2,640 31230731200 329,960 30262513000 1,940 31220931200 67,860 31230841000 7,730 30262514000 780 31221012000 43,120 31230931200 97,100 30262515000 600 31221020500 90,160 31230940910 1,730,520 30262533000 860 31221031100 100,650 31231031400 94,580 30262543000 13,070 31221122000 69,330 31231120600 14,530 30262631200 70,070 31221131400 10,930 31231141500 105,810 30262710100 111,680 31221141600 4,590 31231231100 12,570 30262741000 105,890 31221210700 88,930 31231341000 84,360 30262810800 97,810 31221220500 84,730 31231441500 74,040 30262941600 83,230 31221240900 129,090 31231510100 218,260 30263020600 109,120 31221341000 127,220 31231520600 199,750 30263141000 90,210 31221410100 1,850,280 31231614000 37,760 30263231300 112,230 31221441500 582,980 31231631100 1,960,130 30263310700 11,410 31221520500 72,480 31231841610 149,080 30263410800 81,650 31221541000 30,170 31232010800 33,660 30263520400 997,750 31221710700 41,240 31232120600 226,410 30263540900 89,860 31221813000 69,940 31232220400 100,420 30263610100 4,106,100 31221820600 109,280 31232220600 9,450 30263610700 139,100 31221840900 75,620 31232331100 17,880 30263623000 11,490 31221910700 78,600 31232440900 714,510 30263633000 8,000 31221920500 1,724,300 31232510800 35,780 31210410700 12,530 31221920600 95,470 31232810700 208,110 31210410710 68,360 31222010700 247,260 31232831200 44,430 31210420500 104,390 31222110700 8,930 31232910100 9,430 31210520600 1,843,320 31222241000 104,520 31232941600 345,730 31210531400 81,510 31222410700 99,210 31233023000 276,100 31210620600 105,700 31222510100 49,800 31233031100 9,200 31210910700 78,070 31222541000 251,180 31233320400 3,250,260 31211820600 123,700 31222710700 100,280 31233620600 7,420 31213231100 90,260 31222731400 15,990 31240112000 162,870 31220120500 21,460 31222931100 16,540 31240410700 98,740 31220120600 8,320 31223010800 83,120 31240410800 265,910 31220210200 103,840 31223020600 75,090 31240810700 15,560 31220231100 112,130 31223131400 92,080 31240920500 22,340 31220231300 119,990 31223220600 56,500 31241020500 104,210 31220310700 159,390 31223320400 93,910 31241031200 6,126,510 31220420300 13,380 31223341000 13,440 31241031210 51,390 31220520600 8,350 31223620600 85,660 31241131400 39,590 31220641600 96,540 31230110800 48,200 31241431100 13,680 31220710700 18,760 31230220600 77,370 31241531400 143,380

154 2019.04.23 Council Package Roll # Assessment Roll # Assessment Roll # Assessment 31241620500 26,600 31250723000 10,720 31261242200 60,370 31241840900 514,910 31250724000 5,330 31261242800 9,800 31241841600 190,950 31250725000 1,420 31261313000 35,740 31241920600 7,540 31250726000 520 31261324800 3,890 31241941600 12,260 31250731400 78,100 31261325000 50 31242031400 102,400 31250843000 43,640 31261420500 75,740 31242041600 1,804,320 31250920600 282,700 31261441000 9,670 31242041610 2,840 31250926000 137,090 31261520400 113,050 31242110710 301,440 31251110100 602,260 31261541000 99,830 31242231200 770,010 31251120400 99,980 31261641000 94,520 31242241600 46,420 31251133000 378,530 31262141000 82,420 31242320500 70,750 31251141000 208,290 31262220600 456,440 31242331300 10,210 31251631100 86,770 31262331300 205,090 31242341500 10,200 31251731200 48,390 31262343000 9,930 31242413000 26,070 31251841000 11,790 31262423000 10,670 31242443000 1,010 31252010100 49,860 31262424000 600 31242541000 13,850 31252112000 124,410 31262433000 160 31242543000 184,710 31252131400 69,610 31262613000 13,220 31242643000 48,820 31252220300 609,460 31262635000 5,860 31242713000 29,810 31252410800 568,790 31262643000 2,670 31242741600 127,980 31252420400 46,430 31262731300 119,360 31242820500 27,050 31252441600 2,007,760 31262810200 82,900 31242831400 7,750 31252610200 15,260 31263022000 46,040 31242910800 124,610 31252731300 1,818,560 31263131400 117,410 31242941600 189,640 31252822000 80,740 31263320500 112,780 31243031100 7,950 31253031400 15,870 31263410700 6,170 31243041600 225,030 31253040900 131,180 31263442100 880 31243043000 50,070 31253231100 140,670 31263442200 1,040 31243141000 8,880 31253231300 1,267,140 31263523000 17,590 31243141600 26,590 31253231310 295,140 31263536000 21,230 31243433000 204,530 31253510800 10,580 31263541500 117,860 31243441600 67,850 31253632000 59,640 31263631300 8,200 31250120400 77,170 31260110700 98,640 31263642000 74,060 31250232000 25,960 31260120600 114,110 32220110800 120,860 31250241500 13,200 31260141600 123,580 32220210200 94,810 31250241600 39,720 31260240900 37,580 32220320400 89,040 31250243000 42,360 31260420600 84,110 32220431400 80,990 31250331100 44,910 31260931100 109,910 32220641000 6,880 31250431400 93,030 31260941000 110,830 32220642100 207,410 31250510200 1,035,030 31261010100 87,220 32220741600 95,890 31250520600 82,800 31261031300 89,200 32220920600 16,540 31250523000 40,170 31261120600 79,820 32221020400 117,530 31250623000 7,940 31261213000 310 32221231200 223,740 31250633000 17,130 31261214000 2,340 32221441000 139,950 31250641600 8,960 31261231300 83,510 32221531300 52,260

155 2019.04.23 Council Package Roll # Assessment Roll # Assessment Roll # Assessment 32221631400 94,240 32231220600 87,280 32240810200 110,440 32221710800 63,120 32231320600 9,540 32240820500 396,650 32221720600 8,850 32231420600 8,930 32240931100 107,440 32221741600 10,510 32231510800 11,300 32240931400 60,500 32221810800 16,900 32231533000 32,770 32241020500 172,070 32221810810 74,090 32231623000 66,160 32241343000 33,720 32221820410 3,167,500 32231814000 9,551,060 32241441000 271,110 32221820411 115,520 32231824000 278,790 32241531200 101,690 32221820600 6,480 32231825000 105,840 32241531400 105,160 32221831400 8,060 32231833000 49,910 32241541000 75,590 32221910800 53,750 32231931100 83,220 32241620600 2,096,170 32221931400 7,620 32232033000 830,930 32241620610 9,070 32222010800 10,510 32232241600 14,290 32241631100 95,220 32222031400 65,520 32232243000 175,120 32241710200 7,530 32222041600 5,810 32232320600 9,640 32241941600 78,930 32222120600 7,820 32232410800 77,450 32242020400 5,960 32222231400 7,500 32232420600 164,800 32242020500 118,440 32222331300 83,210 32232431400 7,710 32242110200 169,730 32222520300 209,090 32232441000 6,440 32242120600 169,100 32222720600 105,230 32232510800 288,780 32242141500 139,600 32222820600 77,830 32232731300 1,330,900 32242141600 66,190 32222910800 7,300 32232731400 83,160 32242210200 66,980 32222920600 7,450 32233110700 15,740 32242210800 88,500 32222931100 203,950 32233115000 18,850 32242231400 468,980 32223010800 7,880 32233120400 27,270 32242341000 79,740 32223020600 8,460 32233120410 173,930 32242423000 34,150 32223041600 90,380 32233210700 88,940 32242510100 308,220 32223231100 447,480 32233241500 111,710 32242513000 11,930 32223320600 14,240 32233420400 187,850 32242543000 150,240 32223340900 3,220,560 32233631400 95,050 32242820600 231,250 32223420600 107,580 32233641000 22,890 32242920600 11,320 32223541000 48,550 32240112000 161,240 32242941600 580,700 32230110700 8,520 32240120600 95,340 32243120600 1,716,640 32230212000 37,640 32240145000 1,532,590 32243120610 14,300 32230231400 8,610 32240241000 82,670 32243120620 49,300 32230441000 225,050 32240323000 75,020 32243120630 272,980 32230541000 179,490 32240331300 12,980 32243120640 90,740 32230641000 647,460 32240410210 836,400 32243130500 1,865,880 32230641010 94,790 32240410220 40,360 32243210800 10,430 32230723000 18,810 32240433000 31,240 32243220600 97,960 32230731400 190,050 32240510800 79,980 32243310810 158,010 32230910800 243,720 32240512800 99,790 32243340900 3,397,260 32231020410 94,220 32240531200 18,490 32243340910 108,560 32231120600 116,000 32240610200 109,050 32243520600 59,850 32231141000 576,560 32240631400 59,930 32250131400 3,630

156 2019.04.23 Council Package Roll # Assessment Roll # Assessment Roll # Assessment 32250320600 126,190 32260631300 69,810 32263420300 91,600 32250341600 383,920 32260941600 116,980 32263432100 12,580 32250531100 111,000 32261020400 2,707,570 32263432200 19,530 32250610200 93,980 32261020600 89,180 32263432500 24,780 32250631200 12,870 32261041500 7,000 32263432600 445,520 32250631210 134,200 32261043000 18,860 32263432700 15,780 32250720400 110,970 32261141000 8,560 32263432900 14,260 32251231400 95,410 32261210700 68,250 32263433000 54,100 32251341600 17,620 32261344000 11,560 32263442050 172,080 32251410800 148,320 32261420400 118,900 32263442250 34,110 32251840900 111,930 32261431400 632,330 32263442550 15,630 32251942000 243,810 32261513000 7,760 32263442750 274,120 32252031300 63,240 32261520500 113,050 32263442850 100,970 32252241600 11,930 32261523000 4,910 32263442900 13,930 32252241610 251,870 32261533000 9,540 32263442950 67,850 32252340900 129,310 32261622000 113,970 32263443000 16,180 32252410200 463,830 32261632000 75,110 32263445850 27,360 32252410800 112,020 32261641600 92,890 32263446250 20,910 32252420600 11,750 32261710100 111,560 32263446700 108,940 32252631400 19,250 32261820600 117,960 32263446750 62,630 32252631410 793,410 32261920500 16,260 32263446800 539,910 32252633000 51,480 32261941500 15,700 32263447450 9,630 32252741600 140,610 32262122000 191,640 32263447500 290 32252820500 41,990 32262223000 10,050 32263447650 12,310 32252931310 133,350 32262231100 153,380 32263447700 13,160 32253042000 135,580 32262233000 12,390 32263447850 169,280 32253110100 33,740 32262320400 23,280 32263447900 54,590 32253110800 2,539,240 32262441600 95,810 32263541600 106,400 32253220500 79,870 32262541600 110,650 32263610100 63,820 32253341000 115,550 32262713000 12,690 32263612000 125,100 32253412800 219,610 32262720300 114,450 32271241000 116,740 32253531100 916,210 32262743000 8,130 32271341000 104,530 32253531110 30,960 32262810800 5,350,830 32272310800 82,230 32253622100 97,980 32262831300 9,070 32272331300 107,730 32260140900 143,830 32262841600 18,090 32272410800 117,130 32260220300 122,490 32263010200 114,920 32272431200 11,780 32260241000 110,130 32263012000 219,430 32272431300 98,350 32260313000 390 32263020400 274,130 32272431600 12,230 32260314000 9,570 32263110800 100,950 32272520300 1,122,510 32260316000 250 32263210800 47,580 32272531300 123,700 32260341000 116,480 32263223000 22,500 33220120600 23,580 32260343000 13,130 32263233000 252,390 33220210100 130,940 32260420400 125,350 32263312000 117,510 33220310800 8,670 32260431300 110,590 32263331200 41,270 33220431400 227,800 32260520600 109,600 32263414000 10,500

157 2019.04.23 Council Package Roll # Assessment Roll # Assessment Roll # Assessment 33220510800 6,810 33231931400 676,330 33241831300 55,760 33220520300 8,640 33232010700 106,400 33241920600 88,690 33220710100 131,270 33232010710 17,380 33242031300 90,120 33220810700 42,970 33232131400 123,370 33242041600 108,080 33220941500 230,180 33232231400 264,370 33242110100 98,010 33221010800 263,970 33232241600 208,670 33242110200 124,130 33221110800 8,040 33232410700 99,210 33242220400 7,120 33221120600 91,150 33232410800 61,070 33242331400 99,690 33221433000 19,360 33232431300 207,250 33242410800 97,350 33221710800 20,780 33232710700 12,160 33242520400 100,110 33221831100 59,950 33232741000 273,720 33242520410 17,400 33221831300 255,320 33232810110 9,690 33242520500 22,140 33221840900 499,220 33232841600 208,670 33242610200 18,980 33221910700 85,920 33232920300 109,870 33242631100 27,110 33222010700 73,460 33232920310 542,680 33242641600 124,940 33222041500 1,211,860 33232920400 17,470 33242731400 607,620 33222141000 65,900 33232941500 280,100 33242820400 97,070 33222220600 165,660 33233010100 12,190 33242822000 95,830 33222322000 227,010 33233010800 202,170 33242920630 20,690 33222910100 85,730 33233120600 97,440 33242940160 729,410 33222910700 47,440 33233210700 111,750 33242942000 57,440 33223020400 333,740 33233410100 232,220 33243010800 91,790 33223220300 248,600 33233420400 102,760 33243010810 19,830 33223231100 76,440 33233431200 98,950 33243020500 241,500 33230210800 5,810 33233531200 95,120 33243020520 95,260 33230520600 107,810 33240231400 105,860 33243031100 26,240 33230523000 17,146,870 33240310700 100,850 33243041000 20,440 33230531400 201,760 33240320600 480,860 33243041500 24,160 33230623000 1,999,610 33240610800 21,980 33243041510 23,380 33230641600 12,310 33240610810 95,530 33243110100 8,180 33230731100 468,560 33240641500 87,440 33243110200 24,770 33230731200 3,800 33240641600 75,650 33243110800 22,000 33230846500 314,190 33240810700 18,040 33243131200 55,810 33231041600 5,240 33240841500 344,600 33243131400 53,450 33231131400 8,140 33240920600 98,730 33243141500 60,220 33231210800 411,550 33241010800 121,440 33243210100 91,710 33231310100 58,650 33241113000 29,610 33243210800 734,360 33231341600 137,360 33241120600 6,810 33243220600 109,850 33231410100 162,220 33241220500 107,130 33243241600 2,232,420 33231420600 110,200 33241310800 98,110 33243410100 16,490 33231441600 169,140 33241435000 48,360 33243410700 18,080 33231531300 11,510 33241520600 85,640 33243431400 22,590 33231631300 139,330 33241631400 102,570 33243440900 23,500 33231641600 106,470 33241741500 92,510 33243441000 82,880 33231810110 10,600 33241831100 417,650 33243441010 25,210

158 2019.04.23 Council Package Roll # Assessment Roll # Assessment Roll # Assessment 33243441600 14,010 33260541600 46,180 33263010700 46,890 33243520400 17,620 33260633000 175,390 33263110700 7,190 33243520600 30,130 33260720500 117,980 33263241500 82,970 33243541000 86,220 33260841000 56,640 33263310800 88,490 33243631400 87,810 33260920400 53,380 33263410700 33,510 33250141600 34,350 33261013000 11,020 33263420400 31,200 33250220400 1,240,830 33261020500 2,069,780 33263522200 29,540 33250220410 14,330 33261023000 7,660 33263522700 63,360 33250220420 4,783,810 33261120500 170,870 33263522800 109,060 33250241000 8,100 33261120510 156,120 33263531200 20,910 33250420400 48,910 33261120600 492,740 33263531400 133,790 33250420500 48,910 33261123000 11,980 33263533000 10,630 33250510800 121,090 33261341000 52,730 33263620500 46,900 33250540900 37,580 33261413000 2,780 33263631400 136,230 33250620300 87,300 33261513000 25,880 33263642000 12,180 33250741600 70,200 33261514000 430 33270141600 111,940 33251010800 129,820 33261533000 15,720 33271210100 119,840 33251120500 89,250 33261643000 1,690 33271331200 122,670 33251120600 24,170 33261710700 42,490 33272410100 77,070 33251423000 56,290 33261941600 42,730 33272441600 174,260 33251540900 9,140 33262020400 41,510 33272540900 126,260 33251640900 16,490 33262110100 135,640 33273641600 50,520 33251731200 76,470 33262113000 19,490 34213131300 147,740 33251810100 125,330 33262120400 66,810 34213231300 13,430 33251841600 175,770 33262120600 72,230 34213240900 132,870 33252031100 86,300 33262210800 104,720 34220420400 13,810 33252031300 44,050 33262233000 16,930 34220431300 24,820 33252131100 176,060 33262243000 790 34220441600 105,060 33252220300 542,660 33262323000 61,140 34220520600 89,360 33252420400 26,780 33262340900 272,990 34220610200 18,090 33252520600 13,170 33262341000 91,670 34220710700 113,190 33252720600 56,180 33262410200 515,150 34220710800 17,040 33252820600 139,550 33262520500 23,350 34220720400 12,400 33252831200 103,090 33262520600 106,510 34220831200 86,280 33253320300 133,870 33262632200 6,660 34220931100 82,120 33253420500 96,510 33262632500 45,530 34221010800 219,640 33253531100 147,530 33262633000 54,010 34221020300 18,790 33253620600 83,600 33262635600 29,340 34221120300 25,000 33260230200 4,279,590 33262713000 28,570 34221141600 99,260 33260325000 18,340 33262731400 16,660 34221320500 101,320 33260333000 7,980 33262741010 93,870 34221410200 43,120 33260334000 780 33262744000 273,070 34221410800 213,060 33260410100 41,830 33262810200 174,510 34221431300 510,980 33260443000 5,160 33262920400 20,080 34221631400 38,790 33260444000 990 33262941500 20,150 34221720600 78,800

159 2019.04.23 Council Package Roll # Assessment Roll # Assessment Roll # Assessment 34221820400 23,150 34233320600 137,860 34241912000 262,230 34221841000 7,940 34233331400 123,240 34241920400 16,760 34221841610 507,490 34233341500 7,090 34241920500 14,220 34221920400 17,360 34233610800 96,020 34241931200 20,260 34222010800 20,960 34240220500 100,840 34241941000 24,460 34222031200 105,120 34240310100 944,710 34242020600 119,200 34222210800 36,700 34240310200 20,340 34242041000 156,050 34222431300 227,110 34240331100 83,600 34242141000 98,690 34222810200 9,680 34240441000 105,010 34242210200 21,560 34223031300 629,100 34240510800 122,680 34242210700 21,820 34223241600 87,010 34240531400 27,020 34242220500 155,850 34223320400 49,520 34240533000 28,560 34242231200 2,727,310 34223431400 95,160 34240541600 96,070 34242243000 42,100 34223610100 26,310 34240641500 162,440 34242440900 52,910 34223620400 223,580 34240641600 93,240 34242510700 74,460 34223641000 22,640 34240710200 587,460 34242710800 27,970 34223641600 22,890 34240731300 134,780 34242720400 106,340 34230220300 542,680 34240810100 17,340 34242720600 26,500 34230220400 166,200 34240810800 6,430 34242741000 22,780 34230232000 97,790 34240831100 99,210 34242741500 20,180 34230410700 290,770 34240931200 11,110 34242741600 141,130 34230641600 92,640 34240940900 12,470 34242810700 105,180 34230712000 173,160 34240941000 100,460 34242931200 95,400 34231120600 53,200 34241010700 248,960 34242940900 167,640 34231142000 57,440 34241020500 118,810 34243010200 221,500 34231210100 12,710 34241031100 31,870 34243131300 149,130 34231210700 8,490 34241120500 102,160 34243231100 104,400 34231420400 77,710 34241241600 100,750 34243310200 186,520 34231732800 140,060 34241341600 90,420 34243320300 128,040 34231734700 74,540 34241410200 19,470 34243320400 15,630 34231820600 108,100 34241410400 993,680 34243331200 155,410 34231910800 264,010 34241420610 349,160 34243441500 1,374,280 34232320400 973,320 34241520500 96,060 34243510100 134,480 34232341600 80,010 34241531300 12,670 34243540900 62,780 34232431100 128,960 34241541500 24,250 34243541000 94,970 34232831300 108,870 34241620600 100,140 34243610700 560,580 34232841600 105,210 34241720500 148,180 34250120600 68,210 34232910700 70,130 34241720510 15,540 34250220600 89,740 34232920400 772,960 34241720600 780,560 34250220610 107,940 34232920410 150,740 34241720610 3,801,130 34250231100 29,790 34233010100 1,528,650 34241741000 103,680 34250240900 22,080 34233020600 112,510 34241810200 110,110 34250241500 23,810 34233120600 97,620 34241820600 23,210 34250431100 21,860 34233210800 100,050 34241831100 16,560 34250441000 102,400 34233233000 475,580 34241831400 24,250 34250510200 98,660

160 2019.04.23 Council Package Roll # Assessment Roll # Assessment Roll # Assessment 34250541600 101,540 34260231200 62,510 35240210800 96,060 34250741600 85,790 34260234000 13,520 35240310700 375,290 34250831300 115,570 34260234100 5,960 35240320300 152,490 34250840900 100,690 34260310700 60,650 35240520400 10,810 34251010100 113,930 34260310800 100,480 35240610700 16,090 34251031400 94,700 34260343000 106,760 35240613000 14,670 34251041600 51,160 34260422000 28,780 35240620400 15,010 34251110200 17,930 34260441600 88,930 35240620600 107,260 34251120400 142,300 34260510700 77,500 40000000000 12,886,730 34251120600 42,420 34260620600 45,710 40000010000 1,060,800 34251410100 85,500 34260910800 50,160 40000020000 14,232,620 34251410200 21,130 34260920600 59,970 40000050000 566,420 34251441000 23,730 34260931200 47,000 40000060000 32,420 34251441600 12,080 34261031300 890,090 40000100000 9,446,790 34251531200 94,300 34261041600 63,990 40000130000 40,404,040 34251620600 18,000 34261112000 544,290 40000140000 627,200 34251641600 51,160 34261120600 65,710 40000150000 430 34251720400 126,470 34261123000 5,790 40000240000 13,418,630 34251740900 98,390 34261131300 247,130 40000280000 124,075,320 34251841000 117,220 34261220400 21,560 40000290000 462,460 34251910700 1,453,920 34261220420 304,070 40000320000 66,334,760 34251910710 114,780 34261220500 2,916,080 40000330000 165,010 34251931400 131,260 34261320400 138,150 40000360000 40,198,970 34252120500 113,180 34261331300 17,100 40000370000 32,140 34252310100 14,220 34261340900 119,480 40000390000 1,702,150 34252310800 16,170 34261431100 14,880 40000400000 299,780 34252320600 112,850 34261520600 51,530 40000410000 53,231,050 34252340900 18,900 34261540900 78,970 40000430000 62,750 34252441000 9,240 34261610200 4,124,040 40000450000 231,030 34252520400 168,910 34261631100 12,780 40000520000 303,090 34252540900 96,630 34262213000 37,290 40000530000 437,330 34252810100 283,610 34262231400 87,910 40000620000 1,059,360 34252920500 108,130 34262320300 128,890 40000630000 3,325,360 34252940900 94,690 34262331300 104,620 40000640000 669,680 34253031200 124,000 34262431200 107,960 40000770000 169,100 34253441500 133,690 34262510800 113,640 40001010000 119,500 34253541600 95,380 34262531100 96,710 40001030000 218,480 34253620600 93,450 34262620600 106,260 40001110000 772,920 34253631100 218,640 34262641000 193,660 40001120000 287,810 34253631200 116,870 34262641600 205,970 40001180000 33,010 34253641500 128,050 34262720600 95,650 40001190000 743,370 34260120400 332,430 34262840900 47,050 40001250000 259,109,370 34260131100 107,850 35240110200 97,730 40001350000 65,380 34260210700 792,480 35240110400 60,560 40001430000 2,518,600 34260223000 10,180 35240131400 19,620 40001450000 31,610

161 2019.04.23 Council Package Roll # Assessment Roll # Assessment Roll # Assessment 40001460000 110,514,530 40001770000 1,670,910 40001980000 2,066,450 40001470000 58,400 40001780000 29,690 50000000001 19,260 40001480000 810,410 40001790000 284,960 50000000002 11,180 40001540000 457,810 40001800000 4,947,430 50000000003 17,450 40001550000 317,110 40001810000 30,320,380 50000000004 11,670 40001560000 23,310,280 40001840000 45,110 50000000005 19,920 40001600000 473,140 40001850000 5,810 50000000006 130,090 40001610000 2,426,220 40001860000 38,458,220 50000000007 35,870 40001620000 2,152,600 40001870000 182,870 50000000008 19,870 40001630000 3,772,500 40001880000 563,760 50000000009 18,530 40001640000 60,530 40001890000 909,700 50000000011 43,710 40001660000 3,606,880 40001900000 686,060 50000000013 30,770 40001670000 26,290 40001910000 1,200 50000000014 616,330 40001680000 8,643,630 40001920000 17,422,400 50000026000 3,696,770 40001690000 100,499,760 40001930000 915,590 50000920017 15,910 40001700000 15,334,450 40001940000 150 40001710000 329,990 40001950000 1,148,700 40001720000 17,305,020 40001960000 153,000 Total 1,475,472,990 40001740000 298,440 40001970000 1,943,030

162 2019.04.23 Council Package SCHEDULE "C"

Roll Assessment Roll Assessment Roll Assessment 28221512000 $4,720 28213142000 $36,420 28222122000 $18,900 30262412000 $9,230 28213212000 $28,210 28222132000 $27,390 28200432000 $31,960 28213213000 $250,660 28222142000 $26,500 28200432100 $292,190 28213422000 $327,670 28222143000 $344,050 28200933000 $314,210 28213643000 $187,900 28222212000 $33,720 28201622000 $27,740 28221312000 $511,500 28222222000 $248,750 28201623000 $549,320 28221322000 $22,580 28222232000 $35,600 28201922000 $445,080 28221323000 $239,640 28222242000 $33,860 28202042000 $41,000 28221332000 $24,410 28222312000 $156,910 28202232000 $30,670 28221342000 $24,190 28222322000 $31,830 28202234000 $195,060 28221412000 $24,610 28222332000 $20,240 28202243000 $455,180 28221422000 $237,160 28222342000 $15,740 28202332000 $268,810 28221432000 $401,300 28222412000 $252,400 28202422000 $343,110 28221442000 $25,740 28222422000 $12,430 28202622000 $244,270 28221514000 $13,140 28222432000 $21,400 28202624000 $206,210 28221522000 $425,250 28222442000 $26,570 28202712000 $26,190 28221523000 $12,750 28222512000 $1,840 28202714000 $313,900 28221524000 $536,840 28222513000 $8,730 28202715000 $185,200 28221532000 $31,730 28222514000 $9,310 28202716000 $313,880 28221533000 $610 28222522000 $212,990 28202717000 $1,120 28221542000 $20,700 28222523000 $5,590 28203122000 $32,850 28221612000 $20,730 28222532000 $22,360 28203123000 $386,320 28221622000 $29,140 28222533000 $2,420 28203223000 $506,140 28221632000 $35,700 28222542000 $1,150 28203322000 $329,930 28221633000 $125,080 28222543000 $25,070 28203443000 $284,130 28221642000 $34,500 28222612000 $35,890 28211812000 $30,570 28221712000 $32,440 28222622000 $30,470 28211822000 $28,620 28221713000 $283,010 28222632000 $153,450 28211832000 $307,480 28221722000 $35,850 28222642000 $19,860 28211833000 $551,870 28221732000 $38,990 28222712000 $31,980 28211842000 $26,360 28221742000 $28,750 28222713000 $428,030 28211912000 $18,340 28221812000 $268,790 28222722000 $25,280 28211913000 $111,260 28221822000 $37,190 28222732000 $24,670 28211922000 $25,360 28221832000 $37,580 28222742000 $28,800 28211932000 $32,600 28221842000 $38,510 28222812000 $40,010 28211942000 $18,420 28221843000 $400 28222822000 $14,600 28212522000 $321,300 28221912000 $368,310 28222832000 $10,070 28212543000 $356,840 28221922000 $36,930 28222842000 $36,410 28213012000 $26,920 28221932000 $40,800 28222912000 $473,660 28213022000 $22,520 28221942000 $39,670 28222922000 $26,530 28213023000 $380,060 28222012000 $36,140 28222923000 $282,430 28213032000 $23,380 28222022000 $41,250 28222932000 $18,460 28213042000 $9,830 28222032000 $31,110 28222942000 $36,790 28213112000 $18,600 28222042000 $15,160 28223012000 $25,020 28213122000 $33,240 28222112000 $23,660 28223013000 $350,480 28213132000 $23,530 28222113000 $386,480 28223022000 $40,360

163 2019.04.23 Council Package Roll Assessment Roll Assessment Roll Assessment 28223032000 $41,300 28231632000 $19,600 28232342000 $36,090 28223042000 $313,460 28231633000 $18,660 28232412000 $38,350 28223043000 $21,360 28231642000 $20,670 28232422000 $39,570 28223112000 $37,150 28231643000 $20,080 28232432000 $43,220 28223122000 $20,650 28231712000 $39,800 28232442000 $40,430 28223123000 $20,650 28231713000 $186,790 28232512000 $22,370 28223132000 $20,920 28231722000 $36,060 28232513000 $21,850 28223133000 $20,920 28231723000 $246,540 28232522000 $42,480 28223142000 $30,710 28231732000 $19,280 28232532000 $42,050 28223143000 $444,940 28231733000 $19,180 28232533000 $433,670 28223212000 $31,230 28231742000 $21,020 28232542000 $43,140 28223222000 $23,400 28231743000 $265,200 28232612000 $17,830 28223232000 $22,750 28231812000 $39,370 28232613000 $21,690 28223242000 $28,920 28231822000 $35,870 28232622000 $42,010 28223312000 $26,830 28231832000 $39,320 28232632000 $44,110 28223322000 $31,060 28231842000 $40,360 28232642000 $19,830 28223332000 $26,150 28231912000 $35,740 28232643000 $22,320 28223342000 $35,530 28231922000 $34,780 28232712000 $30,460 28223412000 $19,770 28231932000 $25,940 28232713000 $179,450 28223422000 $34,950 28231933000 $134,480 28232714000 $346,120 28223432000 $37,520 28231942000 $24,710 28232722000 $41,340 28223442000 $27,120 28231943000 $600 28232732000 $31,280 28223512000 $21,730 28232012000 $13,880 28232742000 $43,170 28223522000 $33,460 28232013000 $13,960 28232812000 $42,190 28223532000 $19,580 28232022000 $38,220 28232822000 $44,350 28223533000 $20,380 28232032000 $29,160 28232832000 $44,220 28223542000 $21,210 28232033000 $130,520 28232842000 $38,350 28223612000 $37,040 28232042000 $40,510 28232843000 $346,630 28223622000 $27,810 28232112000 $19,420 28232912000 $21,530 28223632000 $39,140 28232113000 $18,890 28232913000 $21,700 28223642000 $37,990 28232122000 $20,340 28232922000 $38,540 28231312000 $33,740 28232123000 $21,690 28232932000 $42,340 28231322000 $41,930 28232132000 $18,940 28232933000 $248,220 28231332000 $40,350 28232133000 $22,850 28232942000 $299,200 28231342000 $38,840 28232142000 $18,160 28233012000 $35,430 28231412000 $36,810 28232143000 $21,690 28233022000 $35,760 28231413000 $417,920 28232212000 $19,630 28233032000 $38,610 28231422000 $41,040 28232213000 $18,380 28233042000 $12,860 28231432000 $38,490 28232222000 $19,900 28233043000 $16,170 28231442000 $38,640 28232223000 $18,010 28233112000 $38,360 28231512000 $267,470 28232232000 $36,910 28233122000 $27,530 28231522000 $38,900 28232242000 $27,860 28233123000 $3,780 28231532000 $37,130 28232312000 $37,110 28233132000 $315,600 28231542000 $38,110 28232322000 $36,600 28233142000 $41,310 28231612000 $39,880 28232332000 $33,750 28233212000 $290,520 28231622000 $42,390 28232333000 $611,630 28233213000 $42,200

164 2019.04.23 Council Package Roll Assessment Roll Assessment Roll Assessment 28233222000 $22,110 28241812000 $34,480 28242732000 $35,010 28233223000 $21,470 28241822000 $18,690 28242742000 $31,870 28233232000 $21,840 28241823000 $318,490 28242812000 $9,640 28233233000 $21,740 28241832000 $32,930 28242813000 $10,380 28233242000 $44,050 28241842000 $40,010 28242814000 $9,770 28233312000 $34,860 28241912000 $41,980 28242815000 $9,640 28233322000 $43,330 28241922000 $40,130 28242822000 $41,720 28233332000 $4,161,740 28241932000 $39,220 28242832000 $39,170 28233342000 $29,800 28241942000 $41,980 28242842000 $36,940 28233412000 $41,240 28242012000 $25,470 28242912000 $259,410 28233422000 $29,810 28242022000 $36,100 28242922000 $36,310 28233432000 $39,380 28242032000 $41,330 28242932000 $23,240 28233442000 $37,470 28242042000 $19,040 28242933000 $446,470 28233512000 $41,940 28242043000 $493,570 28242942000 $27,850 28233513000 $230,470 28242112000 $40,170 28243012000 $39,680 28233522000 $38,310 28242122000 $40,750 28243022000 $35,420 28233523000 $532,090 28242132000 $37,310 28243023000 $505,940 28233532000 $38,290 28242142000 $39,510 28243024000 $213,430 28233542000 $43,430 28242212000 $38,900 28243032000 $41,710 28233612000 $41,580 28242222000 $40,610 28243042000 $37,330 28233622000 $43,710 28242232000 $40,060 28243112000 $33,790 28233632000 $42,400 28242242000 $353,730 28243122000 $264,440 28233642000 $34,040 28242243000 $16,830 28243132000 $37,860 28233643000 $570,590 28242312000 $34,550 28243142000 $24,280 28241312000 $33,340 28242322000 $33,940 28243212000 $26,530 28241322000 $32,290 28242332000 $427,730 28243213000 $348,010 28241332000 $32,420 28242333000 $256,590 28243222000 $15,270 28241342000 $37,980 28242342000 $19,350 28243232000 $14,540 28241412000 $38,500 28242343000 $19,350 28243242000 $32,730 28241422000 $36,780 28242412000 $37,980 28243312000 $39,080 28241432000 $38,730 28242422000 $227,270 28243322000 $38,050 28241442000 $35,810 28242432000 $36,710 28243332000 $35,960 28241512000 $40,260 28242442000 $26,210 28243342000 $39,410 28241522000 $244,750 28242443000 $196,350 28243412000 $25,110 28241532000 $42,530 28242512000 $38,660 28243413000 $12,320 28241542000 $41,130 28242522000 $3,164,500 28243422000 $39,410 28241612000 $38,410 28242532000 $35,540 28243432000 $33,450 28241613000 $393,050 28242533000 $750 28243442000 $25,340 28241622000 $41,070 28242534000 $750 28243443000 $13,730 28241632000 $42,270 28242542000 $38,000 28243512000 $29,890 28241642000 $413,610 28242612000 $35,020 28243522000 $29,270 28241712000 $40,280 28242622000 $30,520 28243523000 $328,640 28241722000 $38,940 28242632000 $37,660 28243532000 $19,090 28241732000 $36,370 28242642000 $243,320 28243542000 $29,970 28241742000 $18,450 28242712000 $32,950 28243612000 $308,010 28241743000 $19,000 28242722000 $38,710 28243613000 $19,530

165 2019.04.23 Council Package Roll Assessment Roll Assessment Roll Assessment 28243622000 $18,700 29211532000 $24,850 29212343500 $164,250 28243623000 $19,060 29211542000 $33,610 29212344000 $419,430 28243632000 $35,930 29211612000 $4,230 29212344500 $522,060 28243642000 $36,530 29211613000 $351,210 29212345500 $223,880 29200422000 $22,050 29211622000 $27,490 29212346000 $785,490 29200423000 $179,990 29211632000 $23,760 29212346500 $94,500 29200623000 $361,840 29211642000 $35,480 29212347000 $601,380 29200714000 $595,680 29211712000 $15,270 29212347500 $441,820 29200723000 $397,260 29211722000 $327,800 29212348500 $886,320 29210532000 $292,340 29211732000 $38,980 29212349500 $112,990 29210542000 $200,000 29211742000 $41,750 29212412000 $373,730 29210612000 $34,140 29211812000 $20,020 29212414000 $160,730 29210622000 $15,390 29211822000 $30,490 29212415000 $100 29210632000 $34,110 29211833000 $4,490 29212422000 $8,190 29210642000 $18,100 29211835000 $8,860 29212423000 $4,520 29210712000 $14,890 29211842000 $36,920 29212432000 $674,490 29210722000 $27,720 29211912000 $36,240 29212433000 $470,200 29210732000 $357,520 29211913000 $229,640 29212434000 $448,480 29210742000 $4,780 29211922000 $34,610 29212442000 $42,170 29210812000 $9,000 29211932000 $45,040 29212612000 $507,980 29210822000 $34,660 29211942000 $21,930 29212622000 $498,100 29210823000 $510 29211943000 $167,470 29212623000 $1,147,340 29210832000 $15,620 29211943100 $249,490 29212624000 $526,710 29210842000 $4,760 29212012000 $41,250 29212625000 $713,660 29210922000 $18,190 29212013000 $336,820 29212712000 $128,930 29210932000 $5,530 29212022000 $34,840 29212713000 $5,340 29211032000 $67,900 29212023000 $970 29212722000 $198,270 29211042000 $3,570 29212032000 $34,570 29212723000 $510 29211043000 $215,160 29212042000 $42,610 29212724000 $29,750 29211332000 $25,100 29212112000 $254,930 29212732000 $12,750 29211342000 $5,930 29212122000 $208,840 29212742000 $12,410 29211344000 $310,880 29212132000 $545,300 29212812000 $33,110 29211345000 $498,240 29212142000 $29,760 29212822000 $19,360 29211346000 $8,120 29212143000 $433,700 29212823000 $132,750 29211412000 $27,790 29212212000 $168,840 29212823100 $430,520 29211422000 $6,130 29212222000 $38,520 29212832000 $25,160 29211423000 $357,540 29212223000 $780 29212842000 $32,560 29211425000 $152,700 29212232000 $39,940 29212912000 $34,490 29211426000 $74,370 29212242000 $36,160 29212922000 $26,750 29211432000 $13,460 29212312000 $125,240 29212932000 $31,420 29211442000 $6,220 29212313000 $629,210 29212942000 $414,100 29211443000 $219,480 29212322000 $30,810 29213012000 $44,980 29211512000 $6,860 29212332000 $26,550 29213022000 $42,820 29211513000 $125,140 29212342000 $657,860 29213032000 $43,110 29211514000 $220 29212342500 $259,720 29213042000 $42,910 29211522000 $177,190 29212343000 $475,730 29213112000 $296,890

166 2019.04.23 Council Package Roll Assessment Roll Assessment Roll Assessment 29213122000 $39,020 29220723000 $392,420 29221243000 $199,040 29213132000 $36,090 29220732000 $19,720 29221248000 $4,260 29213142000 $18,310 29220742000 $35,670 29221312000 $34,460 29213212000 $10,830 29220812000 $39,730 29221322000 $35,330 29213222000 $37,900 29220822000 $31,240 29221332000 $40,410 29213232000 $20,120 29220823000 $149,110 29221342000 $19,280 29213242000 $6,370 29220832000 $12,960 29221412000 $26,610 29213312000 $16,320 29220833000 $288,080 29221422000 $20,490 29213313000 $16,460 29220842000 $333,380 29221432000 $36,600 29213322000 $15,030 29220912000 $20,740 29221442000 $39,460 29213332000 $4,630 29220922000 $39,490 29221443000 $327,920 29213342000 $15,860 29220932000 $31,370 29221512000 $730 29213412000 $6,910 29220942000 $240,260 29221513000 $7,490 29213422000 $13,050 29221012000 $39,470 29221522000 $12,940 29213432000 $12,640 29221022000 $35,170 29221532000 $37,330 29213442000 $363,430 29221032000 $15,980 29221542000 $31,230 29213443000 $207,550 29221042000 $12,570 29221612000 $17,030 29220112000 $29,410 29221043000 $290 29221622000 $10,670 29220113000 $5,160 29221112000 $21,300 29221632000 $15,460 29220122000 $34,580 29221113000 $430 29221633000 $2,370 29220132000 $21,990 29221122000 $388,540 29221642000 $18,910 29220142000 $42,860 29221132000 $6,020 29221714000 $5,920 29220212000 $28,650 29221133000 $1,000 29221722000 $8,740 29220222000 $43,010 29221142000 $2,580 29221722500 $690 29220232000 $40,500 29221143000 $3,340 29221723500 $81,320 29220242000 $35,000 29221144000 $1,720 29221724000 $3,570 29220312000 $40,350 29221212000 $17,390 29221732000 $25,570 29220322000 $10,990 29221213000 $212,250 29221742000 $19,750 29220323000 $14,410 29221222000 $23,660 29221812000 $6,270 29220332000 $35,930 29221232000 $1,490 29221813000 $4,240 29220342000 $43,360 29221232200 $4,090 29221815000 $370 29220412000 $27,160 29221233000 $19,960 29221817000 $200 29220422000 $23,850 29221233600 $8,680 29221822000 $10,260 29220432000 $16,020 29221234000 $164,870 29221823000 $300,360 29220442000 $10,210 29221234410 $11,280 29221824000 $100 29220443000 $10,750 29221234800 $52,190 29221832000 $16,680 29220512000 $19,520 29221235600 $14,080 29221833000 $68,950 29220522000 $37,880 29221235800 $25,410 29221842000 $18,040 29220532000 $38,660 29221236200 $236,630 29221912000 $39,600 29220542000 $38,200 29221236400 $12,340 29221922000 $26,650 29220612000 $36,630 29221236600 $102,900 29221932000 $38,280 29220622000 $36,850 29221236800 $14,870 29221942000 $40,250 29220632000 $19,720 29221237000 $83,340 29222012000 $242,590 29220642000 $39,210 29221237200 $31,050 29222022000 $40,200 29220712000 $41,070 29221237400 $17,810 29222032000 $43,410 29220722000 $210,380 29221242000 $271,540 29222042000 $42,630

167 2019.04.23 Council Package Roll Assessment Roll Assessment Roll Assessment 29222112000 $28,890 29223032000 $35,510 29230423000 $20,790 29222122000 $40,170 29223033000 $247,770 29230424000 $18,500 29222132000 $39,920 29223042000 $19,970 29230432000 $41,540 29222142000 $257,500 29223043000 $14,090 29230442000 $26,420 29222212000 $36,430 29223112000 $40,810 29230512000 $40,070 29222213000 $220,270 29223122000 $39,140 29230522000 $41,460 29222222000 $6,500 29223132000 $27,680 29230532000 $38,980 29222223000 $7,800 29223133000 $215,090 29230542000 $43,690 29222232000 $39,350 29223142000 $284,910 29230612000 $36,420 29222242000 $35,170 29223212000 $41,260 29230613000 $183,790 29222312000 $37,330 29223222000 $41,410 29230622000 $23,040 29222322000 $39,940 29223232000 $39,110 29230623000 $282,460 29222332000 $41,580 29223242000 $39,330 29230632000 $369,510 29222333000 $373,980 29223312000 $41,870 29230633000 $1,490 29222342000 $39,890 29223322000 $43,280 29230642000 $40,810 29222344000 $254,980 29223332000 $43,280 29230643000 $265,910 29222413000 $326,380 29223342000 $42,760 29230712000 $40,790 29222414000 $1,180 29223412000 $39,170 29230722000 $25,660 29222423000 $8,180 29223422000 $37,590 29230732000 $191,990 29222424000 $14,300 29223432000 $38,210 29230733000 $1,340 29222432000 $42,680 29223442000 $37,310 29230742000 $31,180 29222442000 $44,280 29223512000 $31,560 29230812000 $42,110 29222512000 $44,820 29223513000 $171,100 29230822000 $41,080 29222522000 $43,540 29223522000 $34,260 29230832000 $25,200 29222532000 $34,460 29223532000 $35,910 29230833000 $134,100 29222542000 $40,050 29223542000 $35,830 29230842000 $40,030 29222612000 $42,280 29223612000 $37,250 29230912000 $39,970 29222622000 $43,540 29223622000 $37,580 29230922000 $290,380 29222632000 $41,110 29223632000 $34,140 29230932000 $36,980 29222642000 $37,900 29223642000 $169,070 29230942000 $38,870 29222712000 $36,200 29230112000 $24,100 29231012000 $40,040 29222722000 $42,500 29230122000 $43,160 29231022000 $21,510 29222732000 $40,370 29230132000 $42,050 29231032000 $20,670 29222742000 $42,340 29230142000 $32,870 29231033000 $326,700 29222812000 $41,360 29230212000 $40,070 29231042000 $226,040 29222822000 $29,650 29230222000 $36,490 29231112000 $39,640 29222823000 $267,720 29230232000 $43,670 29231122000 $25,960 29222832000 $171,320 29230242000 $39,670 29231123000 $276,570 29222842000 $37,930 29230312000 $35,760 29231124000 $462,790 29222912000 $42,900 29230322000 $33,090 29231132000 $1,510 29222922000 $41,840 29230332000 $29,910 29231133000 $31,540 29222932000 $40,480 29230333000 $402,080 29231143000 $23,170 29222942000 $32,200 29230342000 $43,520 29231212000 $35,090 29223012000 $37,400 29230412000 $12,060 29231222000 $44,320 29223022000 $328,840 29230413000 $10,590 29231232000 $20,270 29223023000 $192,280 29230422000 $312,580 29231233000 $1,290

168 2019.04.23 Council Package Roll Assessment Roll Assessment Roll Assessment 29231234000 $345,910 29232132000 $429,070 29233033000 $12,960 29231242000 $22,480 29232133000 $303,230 29233042000 $36,560 29231314000 $191,090 29232142000 $39,140 29233043000 $220,410 29231315000 $2,690 29232212000 $16,710 29233112000 $36,930 29231316000 $200 29232222000 $22,410 29233122000 $18,280 29231322000 $6,960 29232232000 $32,920 29233132000 $21,640 29231332000 $14,400 29232242000 $40,260 29233133000 $216,720 29231342000 $21,800 29232312000 $43,020 29233142000 $37,260 29231412000 $4,830 29232322000 $26,280 29233212000 $35,930 29231413000 $189,550 29232332000 $38,320 29233222000 $33,290 29231414000 $177,910 29232342000 $30,490 29233223000 $171,920 29231416000 $662,670 29232412000 $42,840 29233232000 $37,540 29231422000 $265,510 29232422000 $223,110 29233242000 $34,320 29231442000 $18,660 29232432000 $32,400 29233312000 $32,750 29231512000 $21,850 29232433000 $320,180 29233322000 $32,790 29231513000 $124,130 29232442000 $29,570 29233332000 $33,880 29231522000 $182,420 29232512000 $26,450 29233342000 $28,750 29231524000 $168,450 29232513000 $218,990 29233412000 $216,860 29231612000 $134,220 29232522000 $39,220 29233422000 $30,630 29231622000 $11,870 29232532000 $34,840 29233432000 $171,580 29231624000 $1,180 29232542000 $30,610 29233442000 $35,340 29231633000 $6,780 29232543000 $434,950 29233512000 $34,860 29231634000 $7,950 29232612000 $37,190 29233522000 $26,400 29231642000 $17,640 29232613000 $722,530 29233532000 $35,200 29231712000 $19,250 29232622000 $27,480 29233542000 $379,230 29231713000 $372,000 29232632000 $24,810 29233612000 $36,270 29231722000 $22,750 29232633000 $200,160 29233613000 $276,110 29231732000 $9,090 29232642000 $33,890 29233614000 $236,230 29231733000 $7,740 29232712000 $33,140 29233622000 $36,970 29231742000 $7,920 29232722000 $30,460 29233632000 $36,600 29231744000 $9,450 29232723000 $130,110 29233642000 $36,470 29231812000 $28,240 29232732000 $34,220 29240112000 $40,290 29231822000 $272,030 29232742000 $34,220 29240122000 $34,540 29231823000 $350 29232812000 $34,660 29240132000 $29,060 29231832000 $24,530 29232822000 $28,520 29240142000 $39,820 29231842000 $12,870 29232823000 $301,950 29240212000 $19,650 29231912000 $12,480 29232832000 $28,770 29240222000 $22,610 29231922000 $11,140 29232842000 $33,490 29240223000 $208,870 29231932000 $16,430 29232912000 $328,700 29240232000 $131,380 29231942000 $26,010 29232922000 $36,850 29240242000 $8,940 29232012000 $35,850 29232932000 $38,980 29240243000 $9,180 29232022000 $27,880 29232942000 $35,510 29240244000 $9,290 29232032000 $340,330 29233012000 $344,930 29240245000 $9,760 29232042000 $40,070 29233022000 $23,280 29240312000 $32,220 29232112000 $296,790 29233023000 $3,750 29240322000 $34,890 29232122000 $26,330 29233032000 $15,890 29240332000 $38,790

169 2019.04.23 Council Package Roll Assessment Roll Assessment Roll Assessment 29240342000 $35,430 29241332000 $11,570 29242042000 $214,390 29240412000 $38,640 29241342000 $10,890 29242043000 $240 29240422000 $237,450 29241412000 $221,300 29242044000 $286,400 29240423000 $90,410 29241422000 $20,330 29242112000 $11,740 29240432000 $35,590 29241432000 $890 29242122000 $22,810 29240433000 $328,080 29241433000 $13,840 29242132000 $11,760 29240442000 $197,770 29241442000 $11,850 29242142000 $13,830 29240512000 $37,230 29241512000 $24,280 29242212000 $9,460 29240522000 $22,550 29241522000 $297,460 29242222000 $3,020 29240532000 $30,000 29241532000 $16,310 29242223000 $5,930 29240542000 $38,580 29241534000 $3,130 29242232000 $183,200 29240612000 $28,190 29241542000 $11,800 29242242000 $16,540 29240622000 $18,780 29241612000 $218,770 29242243000 $201,200 29240632000 $27,650 29241622000 $21,920 29242312000 $17,200 29240642000 $34,770 29241632000 $258,060 29242322000 $19,620 29240712000 $35,230 29241642000 $218,680 29242332000 $19,350 29240713000 $700 29241712000 $32,480 29242342000 $200,370 29240722000 $38,130 29241713000 $250 29242412000 $11,730 29240732000 $36,340 29241722000 $37,500 29242422000 $15,450 29240742000 $364,400 29241732000 $38,020 29242432000 $16,400 29240812000 $30,480 29241742000 $37,780 29242433000 $417,790 29240822000 $16,370 29241812000 $201,190 29242442000 $16,520 29240823000 $147,140 29241822000 $35,430 29242512000 $17,840 29240832000 $24,170 29241832000 $8,110 29242513000 $7,950 29240833000 $425,970 29241833000 $28,240 29242522000 $32,900 29240842000 $21,420 29241842000 $8,500 29242532000 $29,210 29240912000 $37,380 29241843000 $27,230 29242542000 $36,340 29240922000 $33,930 29241912000 $12,730 29242612000 $27,360 29240932000 $191,170 29241913000 $12,670 29242622000 $19,880 29240942000 $30,150 29241922000 $30,990 29242632000 $22,580 29241012000 $30,120 29241932000 $18,150 29242642000 $353,390 29241022000 $34,610 29241942000 $17,150 29242643000 $300,840 29241023000 $2,080 29241943000 $382,670 29242712000 $24,650 29241032000 $31,670 29242012500 $8,490 29242722000 $26,020 29241042000 $28,040 29242013000 $18,020 29242732000 $30,870 29241112000 $34,480 29242013500 $115,250 29242742000 $26,210 29241122000 $33,170 29242014000 $7,110 29242812000 $313,730 29241132000 $31,380 29242015000 $4,570 29242822000 $126,480 29241133000 $393,120 29242015500 $4,570 29242832000 $15,210 29241142000 $35,980 29242016500 $3,110 29242842000 $28,710 29241212000 $176,510 29242017000 $3,110 29242912000 $8,920 29241222000 $25,320 29242017500 $2,570 29242922000 $11,070 29241232000 $17,110 29242019000 $152,800 29242923000 $4,460 29241242000 $23,240 29242022000 $237,030 29242932000 $18,410 29241312000 $20,940 29242032000 $19,960 29242942000 $12,650 29241322000 $12,990 29242033000 $100 29243012000 $17,710

170 2019.04.23 Council Package Roll Assessment Roll Assessment Roll Assessment 29243013000 $157,250 29250333000 $127,270 29251212000 $19,010 29243022000 $26,050 29250342000 $18,850 29251213000 $19,530 29243042000 $8,180 29250343000 $660 29251222000 $18,170 29243043000 $2,860 29250344000 $176,470 29251223000 $14,740 29243112000 $8,190 29250345000 $184,590 29251232000 $37,350 29243132000 $349,220 29250346000 $17,610 29251242000 $39,060 29243142000 $24,940 29250347000 $221,430 29251312000 $38,080 29243143000 $305,830 29250412000 $22,920 29251313000 $495,540 29243212000 $19,980 29250413000 $202,690 29251322000 $23,300 29243222000 $18,410 29250422000 $28,230 29251323000 $361,610 29243232000 $29,650 29250423000 $91,100 29251324000 $24,070 29243242000 $34,390 29250432000 $31,250 29251332000 $8,120 29243312000 $33,580 29250442000 $33,260 29251342000 $30,230 29243322000 $27,080 29250443000 $300,750 29251412000 $29,820 29243332000 $29,630 29250512000 $25,430 29251422000 $38,950 29243342000 $30,740 29250522000 $32,650 29251432000 $33,630 29243412000 $169,370 29250532000 $25,570 29251442000 $38,590 29243422000 $35,860 29250542000 $323,820 29251512000 $41,610 29243432000 $37,790 29250612000 $335,850 29251522000 $40,690 29243442000 $31,920 29250622000 $27,900 29251532000 $36,150 29243512000 $35,070 29250632000 $182,560 29251533000 $404,060 29243522000 $28,250 29250642000 $33,250 29251542000 $31,550 29243532000 $28,340 29250712000 $31,270 29251543000 $347,370 29243533000 $365,040 29250722000 $17,340 29251544000 $564,540 29243542000 $300,430 29250723000 $259,680 29251612000 $36,530 29243612000 $27,980 29250732000 $26,080 29251622000 $397,690 29243622000 $30,910 29250742000 $26,320 29251623000 $250 29243632000 $35,390 29250812000 $26,130 29251632000 $32,560 29243642000 $35,210 29250813000 $351,980 29251642000 $251,300 29243643000 $454,140 29250822000 $28,810 29251712000 $34,210 29250112000 $184,510 29250832000 $19,770 29251713000 $630 29250122000 $41,300 29250842000 $15,470 29251722000 $32,590 29250132000 $37,640 29250843000 $6,710 29251732000 $33,310 29250142000 $35,600 29250912000 $37,730 29251742000 $37,600 29250212000 $339,860 29250922000 $33,370 29251812000 $17,830 29250222000 $31,720 29250932000 $31,960 29251813000 $372,160 29250223000 $354,850 29250942000 $23,140 29251822000 $22,670 29250232000 $28,360 29251012000 $33,940 29251832000 $293,600 29250242000 $39,890 29251022000 $34,960 29251842000 $437,020 29250312000 $16,250 29251032000 $228,700 29252012000 $36,420 29250313000 $279,470 29251042000 $38,010 29252022000 $34,470 29250315000 $2,460 29251112000 $34,000 29252023000 $299,970 29250322000 $23,580 29251122000 $27,210 29252032000 $206,660 29250323000 $267,410 29251132000 $34,770 29252042000 $32,370 29250324000 $5,930 29251142000 $33,780 29252112000 $38,100 29250332000 $30,760 29251143000 $739,060 29252122000 $32,500

171 2019.04.23 Council Package Roll Assessment Roll Assessment Roll Assessment 29252132000 $33,430 29253023000 $441,490 29260213000 $148,630 29252142000 $37,930 29253024000 $4,430 29260222000 $32,260 29252212000 $40,100 29253032000 $23,360 29260223000 $245,040 29252222000 $34,950 29253033000 $420,680 29260232000 $32,030 29252223000 $387,320 29253042000 $17,610 29260242000 $33,350 29252232000 $425,220 29253112000 $25,130 29260312000 $39,530 29252242000 $34,310 29253122000 $12,260 29260322000 $36,250 29252243000 $262,300 29253123000 $229,540 29260332000 $31,640 29252312000 $35,330 29253124000 $1,110 29260342000 $34,120 29252322000 $36,290 29253125000 $73,060 29260412000 $36,450 29252332000 $27,360 29253132000 $313,040 29260422000 $32,340 29252333000 $226,010 29253133000 $356,870 29260432000 $535,090 29252342000 $34,380 29253134000 $202,170 29260433000 $16,460 29252343000 $240,970 29253142000 $26,830 29260442000 $38,410 29252412000 $12,820 29253214000 $158,600 29260512000 $33,380 29252422000 $30,410 29253215000 $8,470 29260522000 $29,850 29252432000 $37,010 29253222000 $31,320 29260532000 $28,260 29252442000 $366,830 29253223000 $294,570 29260542000 $27,720 29252512000 $32,770 29253232000 $35,250 29260543000 $477,060 29252513000 $791,220 29253243000 $31,370 29260612000 $34,150 29252522000 $33,190 29253244000 $313,260 29260622000 $38,420 29252532000 $8,660 29253312000 $34,850 29260632000 $31,510 29252533000 $237,220 29253322000 $32,030 29260642000 $29,400 29252542000 $5,500 29253342000 $15,310 29260712000 $28,380 29252612000 $37,520 29253343000 $5,890 29260722000 $36,410 29252622000 $33,520 29253412000 $259,750 29260732000 $170,540 29252632000 $32,550 29253422000 $35,730 29260742000 $34,110 29252642000 $191,290 29253432000 $31,920 29260812000 $34,930 29252712000 $37,660 29253442000 $30,550 29260822000 $35,090 29252722000 $37,970 29253444000 $171,440 29260832000 $32,810 29252732000 $39,930 29253512000 $20,580 29260842000 $34,920 29252742000 $33,060 29253513000 $960 29260912000 $36,280 29252743000 $189,020 29253522000 $250 29260922000 $31,980 29252744000 $323,210 29253523000 $20,380 29260932000 $37,110 29252812000 $38,710 29253524000 $8,160 29260942000 $234,330 29252822000 $235,630 29253532000 $21,300 29261012000 $20,120 29252832000 $38,070 29253542000 $12,130 29261022000 $15,940 29252842000 $37,800 29253612000 $10,120 29261032000 $15,200 29252912000 $39,070 29253622000 $19,610 29261042000 $32,770 29252922000 $43,060 29253632000 $15,110 29261112000 $32,520 29252924000 $25,310 29253642000 $14,880 29261122000 $28,170 29252925000 $319,970 29260112000 $290,480 29261132000 $28,020 29252932000 $28,240 29260122000 $364,720 29261142000 $32,090 29252942000 $32,090 29260132000 $30,230 29261212000 $30,920 29253012000 $308,200 29260142000 $30,610 29261222000 $33,360 29253022000 $24,810 29260212000 $30,780 29261232000 $206,910

172 2019.04.23 Council Package Roll Assessment Roll Assessment Roll Assessment 29261233000 $242,030 29262222000 $260,300 29263022000 $37,940 29261242000 $35,120 29262232000 $27,060 29263032000 $35,030 29261312000 $27,750 29262233000 $570,820 29263042000 $36,250 29261322000 $27,750 29262242000 $313,960 29263112000 $36,690 29261332000 $34,190 29262243000 $24,440 29263122000 $33,640 29261342000 $31,540 29262244000 $160,170 29263132000 $27,950 29261412000 $33,310 29262245000 $40 29263133000 $377,900 29261422000 $21,780 29262312000 $34,740 29263142000 $27,420 29261423000 $368,560 29262322000 $28,730 29263212000 $30,920 29261432000 $12,900 29262332000 $34,070 29263222000 $203,810 29261442000 $23,540 29262342000 $207,390 29263232000 $172,890 29261512000 $33,950 29262412000 $29,700 29263242000 $21,440 29261513000 $28,180 29262422000 $32,490 29263312000 $32,160 29261522000 $19,050 29262432000 $28,750 29263313000 $372,380 29261532000 $34,100 29262433000 $344,180 29263322000 $32,250 29261542000 $32,610 29262442000 $27,830 29263332000 $31,470 29261612000 $27,640 29262512000 $13,100 29263342000 $29,210 29261622000 $26,820 29262513000 $357,790 29263412000 $24,290 29261623000 $486,570 29262515000 $153,500 29263422000 $378,020 29261625000 $196,670 29262522000 $28,040 29263432000 $31,870 29261632000 $27,740 29262523000 $329,700 29263442000 $219,050 29261642000 $157,250 29262532000 $23,440 29263443000 $432,820 29261712000 $28,190 29262533000 $1,890 29263444000 $223,950 29261713000 $605,220 29262542000 $12,530 29263512000 $153,990 29261722000 $31,350 29262543000 $5,020 29263522000 $22,350 29261732000 $33,980 29262612000 $20,780 29263532000 $25,660 29261742000 $33,760 29262613000 $365,400 29263542000 $193,600 29261812000 $30,010 29262622000 $32,560 29263612000 $16,550 29261822000 $30,010 29262623000 $184,780 29263613000 $269,300 29261832000 $22,710 29262632000 $37,300 29263622000 $18,640 29261842000 $197,250 29262642000 $31,580 29263632000 $16,690 29261912000 $35,940 29262712000 $218,980 29263642000 $17,290 29261922000 $32,160 29262722000 $32,200 30210412000 $7,620 29261932000 $396,910 29262732000 $353,840 30210422000 $12,260 29261942000 $29,820 29262742000 $242,920 30210513000 $170 29262012000 $231,020 29262812000 $30,290 30210523000 $2,920 29262022000 $36,850 29262813000 $320,880 30210612000 $10,810 29262032000 $279,640 29262814000 $229,170 30210622000 $18,370 29262042000 $333,010 29262822000 $36,430 30210623000 $393,230 29262042100 $546,710 29262832000 $34,250 30210632000 $1,500 29262043000 $33,540 29262842000 $27,530 30210633000 $4,190 29262112000 $32,840 29262912000 $35,370 30210722000 $34,630 29262122000 $33,630 29262922000 $35,690 30220112000 $13,830 29262132000 $239,370 29262932000 $36,850 30220113000 $271,900 29262142000 $27,410 29262942000 $33,220 30220122000 $35,960 29262212000 $32,880 29263012000 $37,990 30220132000 $25,550

173 2019.04.23 Council Package Roll Assessment Roll Assessment Roll Assessment 30220142000 $5,390 30230132000 $39,390 30231222000 $33,580 30220212000 $33,910 30230142000 $35,390 30231232000 $38,180 30220222000 $35,560 30230212000 $41,440 30231242000 $28,220 30220232000 $148,910 30230222000 $38,700 30231412000 $26,820 30220242000 $24,510 30230232000 $35,000 30231422000 $158,870 30220312000 $34,040 30230242000 $34,530 30231512000 $35,200 30220322000 $39,720 30230312000 $35,040 30231522000 $22,250 30220332000 $32,210 30230322000 $179,230 30231532000 $34,550 30220342000 $38,740 30230332000 $21,950 30231612000 $153,880 30220412000 $37,620 30230333000 $6,090 30231622000 $183,780 30220422000 $43,280 30230342000 $25,540 30231632000 $153,090 30220432000 $319,070 30230412000 $27,780 30231642000 $38,940 30220442000 $30,380 30230422000 $165,550 30231712000 $29,460 30220512000 $209,080 30230432000 $36,120 30231722000 $32,010 30220522000 $220,990 30230442000 $27,880 30231732000 $23,550 30220532000 $37,310 30230512000 $34,180 30231742000 $34,000 30220542000 $42,380 30230522000 $318,830 30231812000 $39,970 30220612000 $42,500 30230532000 $34,780 30231822000 $36,620 30220622000 $294,090 30230612000 $34,730 30231832000 $42,620 30220632000 $40,080 30230622000 $254,030 30231842000 $34,290 30220642000 $42,770 30230632000 $21,340 30231912000 $34,210 30220712000 $31,830 30230633000 $1,590 30231922000 $31,520 30220722000 $31,100 30230642000 $35,700 30231932000 $30,720 30220732000 $35,810 30230712000 $28,400 30231933000 $304,290 30220742000 $27,290 30230722000 $35,130 30231942000 $30,100 30220812000 $41,070 30230723000 $830 30232012000 $36,950 30220822000 $31,300 30230724000 $34,430 30232022000 $23,220 30220832000 $20,220 30230732000 $42,250 30232032000 $34,310 30220842000 $21,710 30230742000 $40,200 30232042000 $26,850 30220912000 $39,800 30230812000 $32,360 30232112000 $36,580 30220922000 $16,950 30230822000 $33,470 30232122000 $27,730 30220932000 $386,810 30230832000 $41,480 30232132000 $20,410 30220942000 $15,740 30230842000 $37,200 30232142000 $236,590 30221012000 $149,310 30230912000 $30,620 30232222000 $18,700 30221013000 $107,510 30230922000 $22,240 30232232000 $19,900 30221022000 $28,480 30230932000 $29,470 30233012000 $28,860 30221032000 $11,400 30230942000 $26,810 30233022000 $29,170 30221042000 $315,160 30231012000 $197,100 30233442000 $554,840 30221112000 $15,720 30231022000 $21,320 30240112000 $31,640 30221122000 $18,680 30231032000 $295,100 30240122000 $38,500 30221132000 $4,880 30231042000 $35,650 30240132000 $35,680 30221142000 $45,630 30231112000 $38,250 30240142000 $241,700 30221212000 $4,640 30231122000 $37,260 30240212000 $36,610 30221222000 $4,500 30231132000 $38,680 30240213000 $453,030 30230112000 $194,350 30231142000 $33,520 30240222000 $27,830 30230122000 $35,790 30231212000 $39,140 30240223000 $449,470

174 2019.04.23 Council Package Roll Assessment Roll Assessment Roll Assessment 30240232000 $38,210 30241012000 $166,280 30241842000 $253,250 30240242000 $339,820 30241022000 $37,890 30241843000 $219,730 30240312000 $37,180 30241032000 $287,270 30241912000 $22,900 30240322000 $35,890 30241042000 $182,670 30241913000 $10,560 30240332000 $18,620 30241112000 $39,280 30241922000 $28,710 30240333000 $17,590 30241114000 $916,770 30241923000 $276,560 30240334000 $425,730 30241122000 $38,840 30241932000 $27,080 30240342000 $37,360 30241132000 $250,650 30241933000 $192,990 30240412000 $28,050 30241142000 $41,390 30241934000 $207,470 30240413000 $374,720 30241212000 $23,870 30241935000 $278,500 30240422000 $26,840 30241222000 $36,330 30241942000 $31,540 30240432000 $107,360 30241223000 $345,540 30242012000 $31,350 30240433000 $1,510 30241232000 $35,430 30242013000 $271,520 30240437000 $493,410 30241242000 $33,440 30242023000 $28,640 30240442000 $25,000 30241312000 $37,200 30242024000 $496,330 30240443000 $492,620 30241322000 $44,800 30242032000 $421,970 30240512000 $29,470 30241332000 $41,660 30242042000 $531,390 30240522000 $30,910 30241333000 $328,760 30242112000 $38,930 30240532000 $31,850 30241342000 $35,300 30242122000 $40,440 30240542000 $31,630 30241412000 $40,410 30242132000 $40,440 30240612000 $32,030 30241413000 $274,530 30242212000 $42,310 30240622000 $339,740 30241422000 $43,630 30242222000 $36,740 30240632000 $31,600 30241432000 $40,190 30242223000 $350,870 30240642000 $28,100 30241442000 $32,480 30242232000 $29,830 30240712000 $27,470 30241512000 $39,500 30242233000 $2,840 30240722000 $27,470 30241513000 $90,180 30242242000 $432,170 30240723000 $458,490 30241522000 $39,680 30242243000 $404,260 30240732000 $26,930 30241532000 $40,700 30242312000 $30,100 30240742000 $22,300 30241542000 $39,350 30242322000 $41,410 30240812000 $28,820 30241612000 $269,890 30242332000 $40,540 30240822000 $32,610 30241613000 $296,560 30242342000 $41,550 30240832000 $30,090 30241622000 $22,190 30242412000 $24,560 30240833000 $377,990 30241623000 $264,270 30242413000 $369,480 30240842000 $24,950 30241624000 $380,720 30242422000 $37,010 30240843000 $430 30241632000 $38,370 30242432000 $34,700 30240912000 $28,610 30241642000 $33,450 30242442000 $33,650 30240913000 $3,160 30241712000 $29,580 30242443000 $740 30240914000 $6,120 30241722000 $29,820 30242512000 $35,480 30240922000 $29,210 30241723000 $445,070 30242522000 $27,220 30240932000 $24,480 30241732000 $30,640 30242612000 $32,840 30240941700 $9,730 30241742000 $31,300 30242622000 $35,510 30240941750 $419,040 30241812000 $28,570 30242623000 $214,090 30240941800 $300 30241813000 $371,330 30242712000 $31,300 30240941850 $112,670 30241822000 $27,390 30242722000 $36,730 30240941900 $16,270 30241823000 $345,530 30242812000 $36,990 30240946050 $7,380 30241832000 $26,760 30242813000 $406,620

175 2019.04.23 Council Package Roll Assessment Roll Assessment Roll Assessment 30242822000 $32,310 30250432000 $402,970 30251242000 $187,570 30242823000 $350,670 30250442000 $18,880 30251243000 $243,830 30242832000 $40,170 30250512000 $32,990 30251312000 $32,540 30242912000 $36,060 30250522000 $30,980 30251313000 $564,320 30242922000 $386,080 30250523000 $290,690 30251322000 $23,270 30242932000 $36,420 30250532000 $18,820 30251323000 $206,390 30242942000 $20,270 30250533000 $397,430 30251323100 $900 30242943000 $18,750 30250534000 $311,540 30251332000 $298,740 30243012000 $15,740 30250542000 $19,380 30251342000 $30,230 30243013000 $227,830 30250543000 $461,940 30251412000 $25,700 30243022000 $32,750 30250612000 $26,550 30251422000 $28,740 30243032000 $33,180 30250622000 $181,090 30251432000 $29,900 30243042000 $29,080 30250632000 $211,510 30251433000 $281,710 30243043000 $501,320 30250642000 $545,900 30251442000 $325,250 30243112000 $37,100 30250643000 $17,120 30251443000 $221,240 30243122000 $30,060 30250712000 $343,400 30251512000 $211,220 30243123000 $284,420 30250722000 $634,990 30251522000 $24,920 30243132000 $22,450 30250732000 $142,830 30251532000 $31,840 30243142000 $38,330 30250742000 $24,440 30251542000 $33,250 30243212000 $37,960 30250812000 $18,650 30251612000 $17,320 30243222000 $36,590 30250822000 $26,700 30251622000 $305,050 30243223000 $274,540 30250832000 $23,670 30251632000 $13,740 30243232000 $38,150 30250842000 $16,600 30251642000 $21,320 30243242000 $239,700 30250843000 $542,270 30251643000 $234,590 30243322000 $37,460 30250912000 $27,270 30251643100 $271,550 30243323000 $318,510 30250922000 $179,950 30251712000 $22,150 30243332000 $42,060 30250932000 $15,340 30251713000 $367,670 30250112000 $26,610 30250934000 $475,980 30251722000 $24,480 30250122000 $325,350 30250942000 $19,750 30251723000 $406,490 30250132000 $24,730 30251012000 $18,020 30251732000 $434,050 30250133000 $750,160 30251022000 $24,210 30251742000 $240,870 30250142000 $26,450 30251032000 $14,410 30251812000 $19,730 30250212000 $11,220 30251042000 $505,500 30251814000 $271,450 30250222000 $11,170 30251043000 $520 30251822000 $12,440 30250232000 $13,920 30251112000 $22,930 30251823000 $265,860 30250242000 $18,640 30251113000 $307,060 30251832000 $266,630 30250312000 $220,060 30251122000 $11,840 30251833000 $612,040 30250313000 $660 30251123000 $542,690 30251835000 $325,180 30250322000 $234,190 30251132000 $314,870 30251842000 $286,870 30250332000 $16,260 30251142000 $23,310 30251912000 $4,260 30250333000 $320,280 30251143000 $2,570 30251914000 $199,720 30250342000 $15,420 30251212000 $26,390 30251914100 $147,770 30250343000 $387,760 30251213000 $413,620 30251914200 $143,780 30250412000 $29,010 30251222000 $32,860 30251914300 $139,510 30250422000 $20,150 30251232000 $426,370 30251914400 $467,600 30250424000 $389,590 30251233000 $489,420 30251914500 $103,220

176 2019.04.23 Council Package Roll Assessment Roll Assessment Roll Assessment 30251915000 $1,120 30252623000 $371,730 30253023000 $6,240 30251922000 $18,020 30252624000 $17,620 30253024000 $320,330 30251932000 $171,280 30252625000 $396,680 30253025000 $227,400 30251938000 $252,610 30252632000 $26,920 30253026000 $160,990 30251942000 $254,090 30252633000 $306,310 30253027000 $243,030 30252012000 $362,110 30252642000 $213,020 30253032000 $47,570 30252013000 $366,490 30252712000 $271,060 30253033000 $166,820 30252015000 $238,120 30252722000 $21,700 30253042000 $423,940 30252022000 $16,300 30252723000 $630 30253112000 $12,370 30252023000 $321,970 30252724000 $232,840 30253113000 $335,100 30252032000 $327,250 30252732000 $420,700 30253114000 $5,820 30252112000 $17,610 30252742000 $27,790 30253122000 $17,890 30252122000 $308,800 30252743000 $185,210 30253132000 $30,510 30252124000 $263,310 30252812000 $216,200 30253133000 $369,580 30252125000 $265,330 30252813000 $1,020 30253142000 $30,950 30252132000 $36,110 30252813100 $850 30253212000 $171,090 30252142000 $406,460 30252813200 $211,280 30253213000 $261,290 30252143000 $15,960 30252813300 $1,030 30253214000 $424,790 30252143100 $420,170 30252813400 $920 30253222000 $38,620 30252212000 $30,480 30252813500 $1,110 30253232000 $17,980 30252213100 $408,110 30252815000 $4,470 30253233000 $342,030 30252222000 $33,080 30252816000 $4,360 30253242000 $20,520 30252232000 $437,710 30252817000 $17,150 30253243000 $540,150 30252233000 $148,180 30252818000 $215,570 30253244000 $730 30252242000 $32,730 30252822000 $18,320 30253312000 $281,910 30252312000 $36,150 30252823000 $135,140 30253313000 $355,210 30252322000 $34,950 30252832000 $254,190 30253322000 $377,440 30252332000 $205,950 30252833000 $700,560 30253323000 $473,650 30252342000 $197,790 30252834000 $28,500 30253324000 $453,680 30252412000 $255,680 30252835000 $18,780 30253332000 $219,250 30252422000 $23,350 30252842000 $7,080 30253333000 $6,250 30252432000 $27,470 30252843000 $178,870 30253334000 $5,900 30252442000 $35,160 30252844000 $7,030 30253335000 $6,840 30252443000 $466,610 30252845000 $7,120 30253342000 $260,140 30252512000 $20,280 30252846000 $6,710 30253343000 $267,490 30252513000 $238,340 30252932000 $627,930 30253344000 $148,770 30252514000 $940 30252933000 $12,340 30253345000 $352,590 30252522000 $20,640 30252934000 $10,640 30253412000 $33,580 30252523000 $312,270 30252935000 $257,520 30253422000 $33,440 30252532000 $24,830 30252942000 $472,420 30253423000 $280,710 30252533000 $7,330 30252943000 $300,350 30253424000 $267,050 30252542000 $231,800 30252946000 $194,150 30253432000 $35,920 30252543000 $401,050 30252947000 $295,390 30253442000 $22,780 30252612000 $33,400 30252949000 $220,510 30253443000 $172,110 30252613000 $360,100 30253012000 $199,430 30253512000 $26,250 30252622000 $13,330 30253022000 $2,090 30253513000 $432,090

177 2019.04.23 Council Package Roll Assessment Roll Assessment Roll Assessment 30253514000 $547,500 30260732000 $26,080 30261632000 $36,860 30253522000 $30,130 30260733000 $347,160 30261642000 $19,450 30253523000 $565,560 30260742000 $24,170 30261712000 $21,310 30253532000 $15,350 30260812000 $26,590 30261722000 $22,600 30253533000 $208,050 30260813000 $519,090 30261732000 $33,010 30253542000 $32,630 30260822000 $322,620 30261742000 $34,710 30253612000 $35,790 30260832000 $24,730 30261812000 $180,980 30253613000 $234,740 30260842000 $24,840 30261822000 $25,840 30253622000 $32,330 30260912000 $22,040 30261832000 $33,200 30253632000 $201,650 30260913000 $400 30261842000 $36,980 30253642000 $26,200 30260922000 $25,560 30261912000 $36,720 30260112000 $12,470 30260932000 $23,040 30261922000 $35,260 30260113000 $307,270 30260942000 $20,550 30261932000 $34,070 30260122000 $229,430 30260943000 $179,500 30261942000 $31,560 30260132000 $321,420 30261012000 $20,360 30262012000 $376,380 30260142000 $13,800 30261013000 $404,020 30262022000 $35,920 30260212000 $16,290 30261022000 $26,500 30262032000 $39,550 30260213000 $294,530 30261032000 $264,710 30262042000 $36,090 30260222000 $172,430 30261042000 $16,840 30262112000 $19,670 30260223000 $359,720 30261112000 $11,280 30262113000 $240,060 30260224000 $95,150 30261122000 $19,930 30262122000 $35,000 30260232000 $13,730 30261132000 $19,670 30262132000 $25,210 30260242000 $15,350 30261142000 $18,650 30262133000 $434,140 30260312000 $21,490 30261212000 $15,560 30262134000 $280,510 30260313000 $316,150 30261222000 $13,770 30262142000 $22,440 30260322000 $29,900 30261232000 $20,320 30262212000 $18,200 30260332000 $21,650 30261242000 $291,240 30262222000 $13,300 30260342000 $26,210 30261243000 $446,500 30262232000 $13,780 30260412000 $32,330 30261312000 $21,420 30262242000 $14,440 30260422000 $32,380 30261322000 $24,370 30262242100 $429,400 30260432000 $27,450 30261332000 $22,780 30262312000 $9,290 30260442000 $26,060 30261342000 $17,690 30262313000 $6,610 30260443000 $363,000 30261343000 $422,160 30262322000 $16,370 30260512000 $27,490 30261412000 $246,110 30262332000 $209,000 30260513000 $354,820 30261413000 $272,110 30262342000 $264,390 30260522000 $29,460 30261422000 $21,390 30262413000 $664,720 30260532000 $34,300 30261432000 $15,290 30262414000 $544,320 30260542000 $28,810 30261442000 $17,060 30262422000 $11,020 30260612000 $214,290 30261512000 $16,980 30262423000 $3,820 30260622000 $163,860 30261513000 $574,230 30262432000 $15,670 30260632000 $30,590 30261522000 $241,730 30262433000 $16,420 30260642000 $34,960 30261532000 $15,000 30262442000 $11,470 30260712000 $25,630 30261542000 $15,640 30262443000 $2,020 30260713000 $384,240 30261612000 $17,480 30262444000 $313,830 30260714000 $200,000 30261622000 $527,920 30262512000 $194,910 30260722000 $34,060 30261623000 $569,200 30262522000 $27,370

178 2019.04.23 Council Package Roll Assessment Roll Assessment Roll Assessment 30262523000 $607,930 30263513000 $263,270 31233012000 $247,800 30262524000 $425,270 30263522000 $29,940 31233222000 $209,200 30262532000 $22,420 30263532000 $32,190 31233232000 $215,850 30262542000 $141,710 30263542000 $12,160 31233314000 $368,240 30262612000 $31,530 30263543000 $7,120 31233623000 $437,330 30262622000 $272,530 30263612000 $32,340 31233632000 $384,860 30262632000 $28,430 30263622000 $203,960 31240322000 $32,130 30262642000 $210,570 30263632000 $10,740 31240412000 $38,280 30262643000 $7,580 30263634000 $3,710 31240413000 $720 30262644000 $615,810 30263642000 $19,280 31240422000 $39,050 30262712000 $30,680 30263643000 $374,890 31240432000 $41,930 30262722000 $307,290 31221813000 $312,140 31240512000 $27,440 30262732000 $23,480 31221912000 $419,390 31240513000 $134,790 30262742000 $20,270 31222922000 $29,570 31240522000 $30,540 30262812000 $25,720 31222923000 $288,080 31240532000 $31,740 30262822000 $26,000 31223142000 $35,390 31240542000 $38,070 30262832000 $28,340 31230122000 $278,420 31240543000 $440,720 30262842000 $13,280 31230243000 $302,230 31240612000 $39,910 30262912000 $37,950 31230433000 $266,230 31240622000 $34,700 30262922000 $302,790 31230943000 $318,210 31240623000 $249,180 30262932000 $36,810 31231132000 $194,340 31240632000 $232,340 30262942000 $38,080 31231523000 $389,520 31240633000 $244,730 30263012000 $35,790 31231533000 $226,570 31240642000 $32,620 30263013000 $277,570 31231613000 $223,630 31240712000 $27,210 30263022000 $307,040 31231614000 $719,070 31240722000 $34,490 30263032000 $206,820 31231622000 $298,990 31240732000 $31,430 30263033000 $10,700 31231633000 $499,820 31240742000 $37,910 30263042000 $38,850 31231643000 $165,960 31241322000 $184,130 30263112000 $38,800 31232032000 $336,180 31241323000 $291,220 30263122000 $40,450 31232223000 $441,340 31241412000 $27,800 30263132000 $39,500 31232242000 $33,500 31241413000 $448,710 30263142000 $20,430 31232243000 $251,260 31241422000 $35,600 30263212000 $32,950 31232244000 $451,840 31241432000 $31,020 30263213000 $371,860 31232322000 $342,140 31241442000 $19,550 30263222000 $33,450 31232432000 $33,230 31241443000 $237,120 30263223000 $411,510 31232433000 $337,770 31241512000 $36,680 30263232000 $157,660 31232435000 $256,200 31241522000 $174,440 30263242000 $18,110 31232732000 $367,510 31241532000 $246,630 30263312000 $15,180 31232813000 $252,330 31241542000 $37,770 30263322000 $17,900 31232833000 $438,200 31241612000 $167,420 30263342000 $24,300 31232914000 $326,170 31241632000 $45,930 30263412000 $20,690 31232922000 $37,630 31241642000 $43,820 30263422000 $22,750 31232923000 $221,600 31241722000 $40,340 30263432000 $15,630 31232924000 $254,760 31241732000 $40,690 30263442000 $32,840 31232932000 $35,850 31241742000 $42,240 30263512000 $195,490 31232933000 $255,620 31241812000 $36,660

179 2019.04.23 Council Package Roll Assessment Roll Assessment Roll Assessment 31241822000 $35,910 31242922000 $39,930 31250312000 $170,630 31241832000 $231,050 31242923000 $235,230 31250313000 $17,160 31241842000 $40,320 31242932000 $23,240 31250322000 $31,850 31241912000 $18,430 31242933000 $22,130 31250323000 $380,750 31241922000 $11,600 31242942000 $42,740 31250332000 $17,770 31241932000 $230,080 31243012000 $245,200 31250333000 $16,240 31241942000 $200,130 31243022000 $39,750 31250334000 $417,150 31242012000 $25,810 31243032000 $39,200 31250342000 $309,160 31242013000 $780 31243042000 $45,440 31250343000 $17,840 31242014000 $780 31243043000 $272,670 31250412000 $16,440 31242022000 $26,210 31243044000 $218,820 31250413000 $345,480 31242032000 $37,910 31243112000 $16,270 31250422000 $300,190 31242042000 $19,930 31243113000 $21,470 31250432000 $179,610 31242043000 $326,320 31243122000 $42,580 31250442000 $37,740 31242112000 $41,160 31243132000 $41,900 31250512000 $272,580 31242122000 $40,420 31243142000 $44,400 31250513000 $2,690 31242132000 $19,610 31243212000 $44,120 31250514000 $378,510 31242133000 $252,820 31243222000 $39,650 31250515000 $358,360 31242142000 $336,560 31243232000 $41,540 31250522000 $26,080 31242212000 $33,280 31243242000 $40,020 31250523000 $376,500 31242222000 $43,650 31243312000 $242,470 31250532000 $25,630 31242232000 $29,870 31243322000 $44,850 31250533000 $409,710 31242242000 $235,500 31243332000 $40,440 31250542000 $188,190 31242244000 $689,120 31243342000 $25,530 31250543000 $640 31242246000 $220 31243412000 $41,930 31250612000 $275,700 31242312000 $249,330 31243422000 $39,500 31250613000 $18,280 31242322000 $30,270 31243423000 $355,980 31250622000 $13,360 31242332000 $218,940 31243432000 $35,380 31250624000 $1,950 31242333000 $460,130 31243433000 $535,960 31250632000 $11,240 31242342000 $28,750 31243442000 $45,030 31250642000 $24,210 31242543000 $226,870 31243512000 $46,700 31250712000 $265,160 31242612000 $43,180 31243522000 $45,860 31250722000 $11,880 31242622000 $40,720 31243532000 $44,110 31250723000 $145,240 31242632000 $40,460 31243542000 $45,490 31250727000 $570 31242642000 $44,070 31250112000 $32,660 31250728000 $1,500 31242643000 $140,330 31250113000 $525,490 31250732000 $253,280 31242712000 $371,360 31250122000 $30,050 31250733000 $331,700 31242713000 $3,270 31250132000 $19,100 31250742000 $24,710 31242722000 $34,020 31250133000 $17,890 31250743000 $560 31242732000 $17,390 31250142000 $35,310 31250812000 $349,110 31242742000 $38,770 31250212000 $30,820 31250822000 $29,320 31242812000 $39,910 31250213000 $228,650 31250823000 $251,430 31242822000 $41,230 31250222000 $32,660 31250832000 $18,080 31242832000 $46,200 31250223000 $454,930 31250842000 $172,650 31242842000 $38,960 31250232000 $288,910 31250843000 $225,730 31242912000 $44,480 31250242000 $292,530 31250912000 $466,040

180 2019.04.23 Council Package Roll Assessment Roll Assessment Roll Assessment 31250922000 $9,520 31251632000 $15,490 31252432000 $234,160 31250923000 $4,390 31251642000 $24,190 31252442000 $157,650 31250924000 $2,140 31251643000 $299,030 31252512000 $37,390 31250925000 $17,810 31251712000 $19,270 31252522000 $31,690 31250932000 $13,460 31251713000 $397,120 31252532000 $33,930 31250933000 $11,720 31251722000 $462,060 31252542000 $28,470 31250942000 $270,550 31251723000 $219,160 31252543000 $329,820 31251012000 $36,420 31251724000 $492,430 31252612000 $35,560 31251013000 $437,320 31251732000 $20,540 31252622000 $36,740 31251022000 $17,870 31251742000 $15,600 31252632000 $36,020 31251023000 $17,360 31251743000 $364,940 31252642000 $33,960 31251032000 $35,940 31251812000 $20,420 31252712000 $34,150 31251042000 $31,750 31251813000 $381,930 31252722000 $35,040 31251043000 $246,870 31251822000 $220,880 31252732000 $36,630 31251112000 $23,010 31251823000 $221,620 31252742000 $36,110 31251122000 $28,890 31251832000 $14,710 31252812000 $1,000 31251132000 $17,630 31251833000 $14,130 31252813000 $27,210 31251142000 $19,270 31251842000 $21,770 31252822000 $24,920 31251212000 $34,480 31251843000 $226,950 31252823000 $180 31251222000 $33,540 31251912000 $17,220 31252832000 $28,130 31251232000 $13,800 31251922000 $31,870 31252842000 $31,640 31251242000 $24,950 31251932000 $20,970 31252912000 $26,630 31251243000 $174,650 31251942000 $9,860 31252922000 $19,220 31251312000 $32,020 31252012000 $28,200 31252932000 $9,670 31251322000 $25,470 31252022000 $18,180 31252942000 $28,220 31251332000 $26,410 31252032000 $24,710 31253012000 $20,160 31251342000 $30,380 31252042000 $198,270 31253013000 $185,330 31251412000 $24,560 31252043000 $303,190 31253022000 $7,400 31251413000 $365,630 31252043100 $369,230 31253032000 $7,110 31251422000 $28,990 31252112000 $140,810 31253034000 $437,620 31251432000 $19,740 31252113000 $341,550 31253042000 $239,910 31251442000 $34,480 31252122000 $27,410 31253112000 $27,450 31251512000 $6,890 31252132000 $33,090 31253113000 $368,910 31251513000 $14,000 31252142000 $31,100 31253122000 $22,270 31251514000 $356,500 31252212000 $10,430 31253132000 $24,920 31251515000 $6,950 31252222000 $31,990 31253142000 $25,570 31251522000 $24,370 31252223000 $377,600 31253212000 $27,050 31251523000 $324,750 31252232000 $33,100 31253213000 $501,750 31251524000 $326,140 31252233000 $203,810 31253222000 $425,780 31251532000 $262,390 31252242000 $29,890 31253223000 $22,510 31251533000 $438,410 31252312000 $18,470 31253224000 $16,490 31251542000 $16,430 31252322000 $13,500 31253232000 $29,870 31251612000 $28,310 31252332000 $22,800 31253242000 $174,150 31251613000 $223,270 31252342000 $22,570 31253312000 $29,730 31251622000 $29,180 31252412000 $25,900 31253322000 $23,070 31251623000 $358,760 31252422000 $21,170 31253332000 $25,650

181 2019.04.23 Council Package Roll Assessment Roll Assessment Roll Assessment 31253342000 $29,180 31261132000 $170,760 31261522000 $27,430 31253412000 $32,220 31261142000 $236,800 31261532000 $32,910 31253422000 $34,800 31261143000 $235,320 31261542000 $32,610 31253432000 $252,640 31261212000 $19,540 31261612000 $218,160 31253442000 $25,220 31261222000 $29,900 31261622000 $16,140 31253512000 $38,490 31261232000 $28,700 31261632000 $25,100 31253522000 $36,220 31261242000 $8,450 31261642000 $28,050 31253532000 $32,790 31261242400 $478,640 31261643000 $404,830 31253542000 $36,240 31261243000 $13,410 31262212000 $25,320 31253612000 $33,880 31261243200 $105,360 31262242000 $30,710 31253613000 $368,830 31261243400 $94,740 31262312000 $23,460 31253622000 $33,550 31261243600 $155,450 31262322000 $28,430 31253632000 $200,150 31261243800 $62,380 31262332000 $26,890 31253642000 $40,410 31261244000 $11,900 31262342000 $14,320 31260112000 $19,840 31261244200 $7,680 31262412000 $23,890 31260122000 $29,610 31261244400 $30,060 31262422000 $334,330 31260132000 $26,240 31261244600 $13,710 31262425000 $17,240 31260142000 $22,660 31261244800 $68,560 31262432000 $262,380 31260212000 $31,060 31261245000 $90,690 31262442000 $22,110 31260222000 $29,720 31261245200 $188,200 31262512000 $6,680 31260232000 $23,720 31261245400 $13,710 31262513000 $910 31260242000 $17,460 31261245600 $14,700 31262522000 $173,330 31260312000 $27,150 31261245800 $191,490 31262532000 $14,130 31260322000 $14,010 31261246000 $156,590 31262612000 $15,090 31260323000 $440,260 31261246400 $260 31262622000 $21,160 31260332000 $16,740 31261246600 $259,800 31262623000 $1,120 31260342000 $24,220 31261246650 $185,970 31262632000 $14,710 31260412000 $159,620 31261312000 $11,200 31262633000 $1,310 31260422000 $9,650 31261322000 $292,110 31262634000 $127,200 31260432000 $9,580 31261322200 $15,490 31262642000 $22,700 31260442000 $10,770 31261322800 $21,990 31262712000 $30,050 31260912000 $17,020 31261323200 $17,540 31262742000 $154,930 31260922000 $263,590 31261323600 $68,260 31263412000 $19,240 31260932000 $182,200 31261323800 $89,520 31263442000 $22,390 31260933000 $8,300 31261324000 $26,700 31263442300 $106,000 31260942000 $15,570 31261324200 $19,320 31263442400 $14,320 31260943000 $298,680 31261324400 $20,680 31263442500 $5,960 31261012000 $243,380 31261324600 $20,680 31263442600 $132,920 31261013000 $110 31261332000 $11,040 31263442700 $143,190 31261022000 $21,740 31261342000 $20,790 31263442810 $248,890 31261032000 $19,850 31261412000 $28,520 31263512000 $410,620 31261033000 $641,860 31261422000 $23,650 31263522000 $17,390 31261042000 $29,730 31261432000 $25,570 31263532000 $17,560 31261112000 $28,340 31261442000 $26,580 31263533100 $300,150 31261122000 $33,350 31261512000 $28,730 31263542000 $20,000 31261123000 $460 31261513000 $246,980 31263612000 $15,630

182 2019.04.23 Council Package Roll Assessment Roll Assessment Roll Assessment 31263622000 $7,880 32240322000 $226,230 32241212000 $209,210 31263632000 $16,990 32240323000 $280,270 32241243000 $294,160 31263633000 $198,330 32240324000 $569,910 32241412000 $39,870 31263642000 $304,200 32240332000 $42,960 32241422000 $182,370 31263643000 $520 32240342000 $39,130 32241432000 $41,690 32220522000 $153,970 32240412000 $36,410 32241442000 $36,160 32220623000 $329,970 32240413000 $270,040 32241443000 $453,540 32230113000 $16,790 32240422000 $45,340 32241512000 $433,530 32230113100 $572,100 32240432000 $206,970 32241513000 $436,470 32230143000 $455,590 32240433000 $166,630 32241522000 $44,300 32230222000 $229,450 32240442000 $26,180 32241542000 $42,670 32230312100 $741,010 32240512000 $38,980 32241612000 $37,020 32230322000 $393,860 32240522000 $41,400 32241622000 $35,970 32230323000 $269,350 32240532000 $33,570 32241632000 $36,960 32230422000 $39,120 32240542000 $33,230 32241633000 $802,370 32230423000 $212,640 32240612000 $41,580 32241642000 $25,220 32230542000 $32,970 32240622000 $433,580 32241643000 $334,570 32230633000 $499,800 32240632000 $35,960 32241712000 $19,220 32230635000 $321,100 32240642000 $33,470 32241713000 $440,270 32230636000 $332,980 32240712000 $45,060 32241722000 $270,800 32230722000 $215,010 32240713000 $217,400 32241723000 $328,250 32230723000 $284,410 32240722000 $44,450 32241724000 $207,760 32230724000 $245,250 32240732000 $36,320 32241732000 $38,240 32231213000 $359,650 32240742000 $34,570 32241742000 $39,140 32231732000 $244,760 32240812000 $40,610 32241812000 $219,610 32231813000 $581,600 32240822000 $42,840 32241822000 $40,130 32231823000 $258,120 32240832000 $38,060 32241832000 $36,680 32231825000 $387,260 32240842000 $37,730 32241842000 $189,230 32231843000 $540,190 32240843000 $389,430 32241912000 $16,390 32231844000 $347,040 32240912000 $285,770 32241922000 $39,920 32231923000 $402,510 32240913000 $9,290 32241932000 $37,720 32231943000 $342,250 32240922000 $21,700 32241942000 $34,920 32232023000 $425,470 32240932000 $31,400 32242012000 $34,000 32232033000 $200,510 32240933000 $485,730 32242022000 $38,170 32233013000 $510,820 32240942000 $51,140 32242032000 $29,510 32240133000 $594,470 32240943000 $524,200 32242042000 $206,600 32240134000 $261,370 32241012000 $40,000 32242043000 $15,340 32240143000 $363,550 32241022000 $34,960 32242112000 $41,090 32240212000 $37,900 32241032000 $43,580 32242122000 $23,880 32240213000 $221,710 32241042000 $43,670 32242132000 $39,730 32240214000 $565,240 32241043000 $850 32242133000 $530 32240222000 $41,860 32241112000 $41,510 32242212000 $36,830 32240232000 $42,720 32241113000 $553,720 32242222000 $39,830 32240242000 $42,970 32241114000 $417,010 32242232000 $40,660 32240243000 $619,750 32241122000 $35,060 32242242000 $469,170 32240312000 $32,060 32241132000 $40,510 32242312000 $36,950

183 2019.04.23 Council Package Roll Assessment Roll Assessment Roll Assessment 32242322000 $30,030 32243512000 $37,930 32251012000 $249,920 32242332000 $41,140 32243522000 $33,890 32251022000 $33,460 32242342000 $37,310 32243532000 $323,670 32251032000 $27,320 32242412000 $287,030 32243542000 $37,640 32251042000 $30,370 32242422000 $250,450 32250112000 $271,640 32251043000 $140,770 32242432000 $458,240 32250122000 $185,730 32251112000 $30,950 32242513000 $239,410 32250132000 $37,080 32251122000 $32,630 32242612000 $421,560 32250142000 $34,900 32251132000 $24,680 32242622000 $38,710 32250212000 $30,970 32251142000 $34,720 32242632000 $39,980 32250213000 $323,470 32251212000 $41,120 32242642000 $207,730 32250222000 $235,750 32251213000 $288,230 32242712000 $39,640 32250232000 $30,350 32251222000 $38,480 32242722000 $39,560 32250242000 $29,710 32251232000 $39,840 32242732000 $34,760 32250243000 $449,330 32251242000 $39,660 32242733000 $362,550 32250312000 $32,440 32251312000 $40,200 32242742000 $37,910 32250322000 $263,750 32251322000 $370,560 32242812000 $39,950 32250332000 $369,090 32251332000 $39,130 32242822000 $42,130 32250342000 $31,900 32251342000 $36,360 32242832000 $289,020 32250412000 $28,750 32251412000 $40,100 32242842000 $42,110 32250422000 $24,600 32251422000 $31,390 32242912000 $40,650 32250432000 $199,600 32251432000 $30,460 32242922000 $28,920 32250442000 $34,520 32251442000 $31,780 32242932000 $20,970 32250512000 $24,840 32251512000 $23,090 32242942000 $30,250 32250522000 $23,910 32251522000 $16,490 32243012000 $28,740 32250532000 $316,090 32251532000 $22,490 32243022000 $32,770 32250533000 $241,260 32251542000 $23,630 32243032000 $35,580 32250534000 $394,960 32251612000 $22,570 32243042000 $404,720 32250542000 $21,240 32251622000 $30,380 32243112000 $33,670 32250612000 $32,630 32251632000 $28,840 32243122000 $30,730 32250622000 $29,590 32251642000 $24,890 32243132000 $29,590 32250632000 $25,810 32251643000 $1,570 32243142000 $37,310 32250642000 $32,920 32251712000 $24,210 32243212000 $43,900 32250712000 $31,290 32251722000 $23,080 32243222000 $38,310 32250722000 $26,860 32251732000 $26,330 32243232000 $37,360 32250732000 $31,280 32251742000 $22,700 32243242000 $35,650 32250742000 $30,320 32251812000 $298,720 32243243000 $347,450 32250812000 $26,140 32251813000 $21,690 32243312000 $41,910 32250822000 $18,970 32251822000 $31,450 32243322000 $43,700 32250832000 $19,970 32251832000 $33,940 32243332000 $22,420 32250842000 $24,160 32251842000 $33,490 32243333000 $19,920 32250912000 $13,100 32251912000 $30,440 32243342000 $42,650 32250913000 $11,840 32251922000 $147,850 32243412000 $39,980 32250922000 $28,860 32251932000 $26,950 32243422000 $41,310 32250932000 $25,700 32251942000 $367,070 32243432000 $41,160 32250942000 $32,090 32252012000 $27,610 32243442000 $36,580 32250943000 $146,030 32252022000 $32,360

184 2019.04.23 Council Package Roll Assessment Roll Assessment Roll Assessment 32252032000 $483,070 32253042000 $337,860 32260442000 $16,040 32252042000 $157,980 32253112000 $34,500 32260532000 $37,760 32252112000 $537,630 32253122000 $25,070 32260542000 $34,760 32252122000 $24,630 32253132000 $23,910 32260632000 $27,600 32252132000 $25,860 32253133000 $175,680 32260642000 $37,630 32252142000 $33,990 32253142000 $23,000 32261012000 $21,620 32252212000 $31,450 32253212000 $29,080 32261042000 $12,090 32252222000 $25,030 32253213000 $273,800 32261044000 $248,240 32252232000 $36,120 32253222000 $32,150 32261112000 $18,600 32252242000 $37,360 32253232000 $35,130 32261113000 $332,460 32252312000 $216,650 32253242000 $16,820 32261122000 $296,130 32252322000 $29,850 32253243000 $13,750 32261132000 $16,720 32252332000 $37,030 32253312000 $27,020 32261142000 $13,240 32252342000 $40,250 32253322000 $31,930 32261144000 $543,350 32252412000 $44,450 32253332000 $24,490 32261212000 $24,280 32252422000 $42,810 32253333000 $282,350 32261222000 $22,900 32252432000 $42,220 32253342000 $27,540 32261223000 $252,720 32252442000 $39,990 32253343000 $288,410 32261232000 $31,990 32252512000 $25,900 32253412000 $27,880 32261242000 $22,260 32252522000 $207,500 32253422000 $35,380 32261312000 $17,030 32252532000 $36,860 32253423000 $327,750 32261313000 $225,470 32252542000 $37,950 32253432000 $31,800 32261322000 $419,720 32252612000 $97,500 32253442000 $25,760 32261332000 $32,920 32252613000 $29,900 32253442500 $226,530 32261342000 $17,450 32252622000 $33,820 32253512000 $253,690 32261343000 $16,100 32252632000 $33,340 32253522000 $29,030 32261412000 $23,640 32252633000 $187,360 32253532000 $28,410 32261413000 $221,100 32252634000 $288,310 32253542000 $35,790 32261414000 $245,510 32252642000 $30,930 32253612000 $40,560 32261422000 $17,080 32252712000 $37,500 32253622000 $308,900 32261432000 $22,180 32252722000 $33,480 32253632000 $36,240 32261442000 $25,900 32252732000 $26,510 32253642000 $33,100 32261443000 $253,780 32252742000 $29,720 32253643000 $2,730 32261443100 $397,530 32252812000 $172,200 32260112000 $24,820 32261512000 $11,960 32252822000 $34,790 32260122000 $11,540 32261542000 $141,980 32252832000 $35,750 32260132000 $17,630 32262212000 $18,940 32252842000 $33,560 32260142000 $26,970 32262242000 $26,610 32252912000 $30,630 32260212000 $9,260 32262243000 $233,410 32252922000 $20,770 32260222000 $13,120 32262312000 $24,400 32252923000 $252,470 32260232000 $9,320 32262322000 $15,250 32252932000 $34,510 32260242000 $236,140 32262332000 $20,030 32252942000 $36,060 32260312000 $21,500 32262342000 $249,020 32253012000 $26,040 32260315000 $151,420 32262412000 $35,600 32253022000 $28,910 32260332000 $25,540 32262422000 $32,300 32253032000 $31,510 32260342000 $24,540 32262432000 $21,530 32253033000 $276,310 32260432000 $14,850 32262433000 $348,970

185 2019.04.23 Council Package Roll Assessment Roll Assessment Roll Assessment 32262434000 $293,690 33240332000 $31,960 33250532000 $30,230 32262442000 $30,600 33240342000 $22,300 33250542000 $27,520 32262512000 $31,490 33240412000 $35,160 33250612000 $185,840 32262522000 $28,320 33240413000 $341,050 33250622000 $27,980 32262523000 $166,860 33240422000 $34,200 33250632000 $226,120 32262532000 $28,380 33240423000 $306,590 33250642000 $28,620 32262542000 $29,920 33240432000 $40,890 33260112000 $28,250 32262612000 $36,980 33240442000 $37,560 33260122000 $29,590 32262622000 $36,310 33240512000 $20,700 33260132000 $29,330 32262623000 $230,890 33240513000 $18,580 33260142000 $26,950 32262632000 $30,080 33240522000 $34,210 33260212000 $29,650 32262633000 $234,660 33240532000 $35,590 33260213000 $537,020 32262642000 $16,520 33240542000 $35,800 33260222000 $27,020 32262643000 $16,660 33240612000 $30,330 33260223000 $615,740 32262712000 $27,340 33240622000 $23,870 33260232000 $23,630 32262742000 $229,920 33240632000 $21,430 33260242000 $28,580 32263412000 $20,760 33240642000 $27,760 33260312000 $30,000 32263415000 $970 33250112000 $15,410 33260312100 $377,910 32263442000 $22,060 33250113000 $287,170 33260342000 $32,610 32263512000 $33,400 33250122000 $42,380 33260343000 $491,580 32263522000 $35,280 33250132000 $29,110 50000000938 $24,940 32263532000 $35,150 33250142000 $16,170 50000032868 $5,170 32263542000 $15,730 33250143000 $17,840 50000034761 $9,200 32263543000 $15,710 33250212000 $36,750 50000040880 $4,630 32263612000 $168,790 33250222000 $31,230 50000040965 $17,090 32263622000 $28,240 33250232000 $32,940 50000771406 $38,110 32263632000 $28,800 33250242000 $31,580 50000771512 $39,830 32263642000 $28,920 33250243000 $485,630 50000771813 $25,290 33230442000 $553,010 33250312000 $30,080 50000780274 $35,670 33230622000 $191,930 33250322000 $188,470 50000787308 $6,410 33230624000 $886,670 33250332000 $13,650 50000788282 $5,880 33230713000 $198,030 33250333000 $6,470 50000820230 $2,370 33240212000 $35,990 33250342000 $31,490 50000840131 $5,230 33240222000 $32,180 33250412000 $25,980 50000890006 $40,170 33240232000 $32,620 33250422000 $28,290 33240242000 $35,510 33250432000 $17,250 33240312000 $715,280 33250442000 $22,820 33240322000 $299,240 33250512000 $30,680 33240323000 $35,920 33250522000 $30,270

Total Assessment 370,525,750

186 2019.04.23 Council Package Agenda Item # REQUEST FOR DECISION 6.6

SUBJECT: Trochu Recreation Area Special Tax Bylaw 1789

MEETING DATE: 2019-04-23

PRESENTED BY: Mike Morton, Director of Corporate Services

BACKGROUND/ Each year Council approves a levy to be charged against certain properties PROPOSAL within a given area as a recreation tax. This tax is collected and forwarded to the Town of Trochu as a payment at year end pursuant to their report to fund 50% of their costs to operate the Trochu pool facility. The original Bylaw #692 was approved by Council after a vote of the people on April 14, 1972.

Bylaw #692 was for the construction and operation of the Trochu pool and this bylaw cannot be repealed except by the same way it was approved, Section 191(2) “the amendment or repeal must be made in the same way as the original bylaw and is subject to the same consents or conditions or advertising requirements that apply to the passing of the original bylaw”. This means that it would have to go to a vote of the people to repeal this annual tax.

No other municipality within the County has a Recreation Area Tax.

DISCUSSION/ This annual Bylaw must be passed as per Section 382(1) “each council may OPTIONS/ pass a special tax bylaw to raise revenue to pay for a specific service or BENEFITS/ purpose by imposing one or more of the following special taxes (l) a DISADVANTAGES: recreational services tax. (2) A special tax bylaw must be passed annually.”

The special tax rate charged will net revenue of approximately $49,997 to put towards the invoice that we will receive from Trochu for their expenses to operate the swimming pool. Currently, the excess funds are placed into a trust account each year and carried forward, as any excess revenue must be applied to the purpose stated in the Bylaw.

The current balance in the Trochu Recreation trust account is $2,756. The 2018 payment to the Town of Trochu was $49,622.

Document Last Updated April 15, 2014 187 2019.04.23 Council Package

COSTS/SOURCE OF The payment will be made from the Special Tax Revenue collected as FUNDING: budgeted.

2018 Assessment $210,085,260 x 0.00021149 = $44,430.93 *as per the 2018 approved Bylaw 1763

2019 Assessment $210,070,410 x $0.000238 = $49,996.76

☒ Directive Decision (Information Sharing-One way communication) ENGAGEMENT: Goal: To educate and inform citizens Tools: ☐ Individual Notification or ☒ Public Notification

LINK TO STRATEGIC PLAN: Providing Good Governance – Intermunicipal Relations Rural Way of Life

ATTACHMENTS: Bylaw 692 Bylaw 1789

RECOMMENDED ACTION: That Council approve Bylaw 1789, Trochu Recreation Area Special Tax

1. Approve the Bylaw 2. Not approve the Bylaw COUNCIL OPTIONS:

That Council give first reading to Bylaw #1789 that being a bylaw for the 2019 MOTION: Trochu Recreation Area Special Tax.

That second reading be given to Bylaw #1789.

Consideration to hold third reading be given to Bylaw #1789.

That third reading be given to Bylaw #1789.

Prepared By: Caroline Siverson Approved By: Mike Morton Reviewed By: Laurie Watt Tax & Assessment/Utilities Officer Director of Corporate Services Interim CAO

REQUEST FOR DECISION Agenda Item # 6.6 2 | Page 188 2019.04.23 Council Package

BYLAW NO 1789 TROCHU RECREATION AREA SPECIAL TAX

A BYLAW OF KNEEHILL COUNTY, IN THE PROVINCE OF ALBERTA, TO PROVIDE FOR A SPECIAL TAX TO RAISE REVENUE TO PAY ASSOCIATED COSTS OF THE TROCHU RECREATION AREA. WHEREAS, pursuant to the Municipal Government Act, R.S.A. 2000, c. M-26, as amended, Section 382(1), a Council may pass a special tax bylaw for the purpose of raising revenue for a specific service or purpose, including a recreational services tax; and

WHEREAS, pursuant to the Municipal Government Act, R.S.A. 2000, c. M-26, as amended, Section 382(2), a Council must pass a special tax bylaw annually; and

WHEREAS Council deems it appropriate to impose a special tax to raise revenue to pay the costs associated with the Trochu Recreational Services; and

PART ONE INTRODUCTION 1. TITLE This Bylaw shall be known as the “Trochu Recreation Area Special Tax”.

2. CONDITIONS (1) This bylaw is enacted for the sole purpose of raising revenue to provide for the agreement between the Kneehill County and the Town of Trochu, established under Bylaw 692.

(2) The Chief Administrative Officer is hereby authorized and directed to levy the rates of taxation, as established in this Bylaw, on the assessed value of the property as shown on the assessment roll of Kneehill County.

(3) The area of Kneehill County that is affected by this recreation tax is indicated on the map attached as Schedule “A”.

(4) The rate of the special tax imposed hereby on the assessment as outlined in Schedule “B” is 0.000238 for a total revenue amount of $49,997.

189 2019.04.23 Council Package

Bylaw No. 1789, Trochu Recreation Special Tax Page 2 of 17

4. EFFECTIVE DATE (1) This bylaw comes into effect upon third reading of this bylaw.

READ a first time on this _____ day of ______, 2019. READ a second time on this _____ day of ______, 2019. UNANIMOUS permission for third reading given in Council on the ____ day of ______, 2019. READ a third time and final time of this _____ day of ______, 2019.

Reeve

Jerry Wittstock

Chief Administrative Officer

Date Bylaw Signed

190 2019.04.23 Council Package

Bylaw No. 1789, Trochu Recreation Special Tax Page 3 of 17

SCHEDULE “A”

SECTION TOWNSHIP RANGE MERIDIAN 19, 30, 31 32 21 4 19-36 inclusive 32 22 4 19-36 inclusive 32 23 4 31-36 inclusive 32 24 4 34-36 inclusive 32 25 4 6 33 21 4 1-35 inclusive 33 22 4 1-36 inclusive 33 23 4 1-36 inclusive 33 24 4 1-3 inclusive 33 25 4 10-15 inclusive 33 25 4 22-27 inclusive 33 25 4 34-36 inclusive 33 25 4 18-20 inclusive 34 21 4 28-34 inclusive 34 21 4 2-36 inclusive 34 22 4 1-36 inclusive 34 23 4 1-36 inclusive 34 24 4 1-3 inclusive 34 25 4 10-15 inclusive 34 25 4 22-27 inclusive 34 25 4 34-36 inclusive 34 25 4 1-6 inclusive 35 24 4 1 & 2 35 25 4 All properties within the Hamlet of Huxley

191 2019.04.23 Council Package

Bylaw No. 1789, Trochu Recreation Special Tax Page 4 of 17

SCHEDULE “B”

Roll Assessment Roll Assessment Roll Assessment 28212233000 $377,640 32222612000 $34,950 32223412000 $32,140 32211912000 $3,930 32222622000 $36,830 32223420600 $107,580 32211922000 $11,350 32222632000 $34,570 32223422000 $212,840 32213022000 $14,800 32222642000 $33,950 32223423000 $140 32213032000 $5,790 32222712000 $36,770 32223432000 $31,870 32213042000 $2,990 32222720600 $105,230 32223442000 $165,810 32221910800 $53,750 32222722000 $34,720 32223512000 $25,470 32221912000 $37,840 32222732000 $31,230 32223522000 $33,030 32221922000 $17,420 32222742000 $34,980 32223532000 $33,700 32221931400 $7,620 32222812000 $36,330 32223541000 $48,550 32221932000 $22,410 32222820600 $77,830 32223542000 $30,590 32221942000 $37,030 32222822000 $276,700 32223612000 $17,170 32221943000 $349,250 32222832000 $36,790 32223622000 $309,280 32222010800 $10,510 32222842000 $37,710 32223632000 $27,060 32222012000 $42,940 32222910800 $7,300 32223642000 $23,370 32222022000 $39,380 32222912000 $41,490 32231912000 $40,920 32222031400 $65,520 32222920600 $7,450 32231922000 $11,270 32222032000 $42,550 32222922000 $44,010 32231923000 $402,510 32222041600 $5,810 32222931100 $203,950 32231931100 $83,220 32222042000 $156,710 32222932000 $42,340 32231932000 $10,930 32222112000 $37,780 32222942000 $40,800 32231933000 $28,770 32222120600 $7,820 32223010800 $7,880 32231942000 $31,890 32222122000 $37,040 32223012000 $279,840 32231943000 $342,250 32222132000 $38,110 32223013000 $321,000 32232012000 $37,240 32222142000 $36,720 32223020600 $8,460 32232022000 $39,620 32222212000 $30,140 32223022000 $29,360 32232023000 $425,470 32222222000 $33,760 32223023000 $100 32232032000 $32,270 32222231400 $7,500 32223032000 $30,450 32232033000 $1,031,440 32222232000 $36,600 32223033000 $10,020 32232042000 $37,910 32222242000 $34,090 32223041600 $90,380 32232043000 $23,060 32222312000 $134,200 32223042000 $35,530 32232044000 $160,770 32222322000 $269,950 32223112000 $36,440 32232112000 $43,960 32222323000 $172,250 32223122000 $38,460 32232122000 $190,250 32222331300 $83,210 32223132000 $39,570 32232132000 $38,250 32222332000 $33,840 32223142000 $38,060 32232142000 $35,620 32222342000 $17,140 32223212000 $32,720 32232212000 $36,430 32222343000 $14,550 32223222000 $37,200 32232222000 $246,270 32222412000 $32,170 32223231100 $447,480 32232232000 $39,760 32222422000 $24,530 32223232000 $36,260 32232241600 $14,290 32222432000 $36,630 32223242000 $29,300 32232242000 $31,400 32222442000 $236,140 32223312000 $36,100 32232243000 $377,850 32222512000 $36,040 32223320600 $14,240 32232312000 $38,970 32222520300 $209,090 32223322000 $35,300 32232320600 $9,640 32222522000 $35,650 32223332000 $35,360 32232322000 $40,100 32222532000 $31,780 32223340900 $3,220,560 32232332000 $36,130 32222542000 $549,560 32223342000 $33,760 32232342000 $39,120

192 2019.04.23 Council Package

Bylaw No. 1789, Trochu Recreation Special Tax Page 5 of 17

Roll Assessment Roll Assessment Roll Assessment 32232412000 $35,660 32233143000 $314,190 32243322000 $43,700 32232420600 $164,800 32233210700 $88,940 32243332000 $22,420 32232422000 $36,780 32233212000 $218,860 32243333000 $19,920 32232431400 $7,710 32233222000 $35,180 32243340900 $3,397,260 32232432000 $39,490 32233232000 $36,710 32243342000 $42,650 32232441000 $6,440 32233241500 $111,710 32243412000 $39,980 32232442000 $34,860 32233242000 $40,360 32243422000 $41,310 32232443000 $434,140 32233243000 $278,070 32243432000 $41,160 32232510800 $288,780 32233312000 $27,860 32243442000 $36,580 32232512000 $28,380 32233322000 $38,310 32243512000 $37,930 32232522000 $29,520 32233332000 $293,180 32243520600 $59,850 32232532000 $37,960 32233342000 $34,530 32243522000 $33,890 32232542000 $29,130 32233412000 $34,720 32243532000 $323,670 32232612000 $15,150 32233420400 $187,850 32243542000 $37,640 32232622000 $43,860 32233422000 $223,140 32243612000 $41,160 32232632000 $39,600 32233432000 $38,200 32243622000 $37,530 32232642000 $39,190 32233433000 $273,050 32243632000 $35,440 32232712000 $31,250 32233442000 $38,920 32243642000 $36,650 32232722000 $29,470 32233512000 $38,180 32253412000 $27,880 32232731300 $1,330,900 32233522000 $37,400 32253422000 $35,380 32232731400 $83,160 32233532000 $41,550 32253423000 $327,750 32232732000 $40,200 32233542000 $39,550 32253432000 $31,800 32232742000 $39,210 32233612000 $33,670 32253442000 $25,760 32232812000 $34,030 32233622000 $34,650 32253442500 $226,530 32232822000 $25,320 32233631400 $95,050 32253512000 $253,690 32232832000 $168,090 32233632000 $33,460 32253522000 $29,030 32232842000 $41,260 32233641000 $22,890 32253531100 $916,210 32232912000 $12,820 32233642000 $31,180 32253531110 $30,960 32232922000 $23,790 32243112000 $33,670 32253532000 $28,410 32232932000 $36,100 32243120600 $1,716,640 32253542000 $35,790 32232942000 $31,360 32243120610 $14,300 32253612000 $40,560 32233012000 $24,420 32243120620 $49,300 32253622000 $308,900 32233013000 $510,820 32243120630 $272,980 32253632000 $36,240 32233022000 $34,160 32243122000 $30,730 32253642000 $33,100 32233032000 $33,910 32243130500 $1,865,880 32253643000 $2,730 32233042000 $38,220 32243132000 $29,590 33220112000 $4,640 32233110700 $15,740 32243142000 $37,310 33220120600 $23,580 32233112000 $31,750 32243210800 $10,430 33220122000 $23,910 32233113000 $191,110 32243212000 $43,900 33220132000 $10,540 32233114000 $62,820 32243220600 $97,960 33220142000 $2,800 32233115000 $18,850 32243222000 $38,310 33220210100 $130,940 32233120400 $27,270 32243232000 $37,360 33220212000 $23,670 32233120410 $173,930 32243242000 $35,650 33220222000 $27,080 32233122000 $36,060 32243243000 $347,450 33220222100 $212,060 32233132000 $34,200 32243310810 $158,010 33220232000 $24,350 32233142000 $32,940 32243312000 $41,910 33220242000 $23,470

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Roll Assessment Roll Assessment Roll Assessment 33220310800 $8,670 33221132000 $182,270 33222220600 $165,660 33220312000 $24,020 33221222000 $3,390 33222222000 $16,960 33220322000 $34,140 33221232000 $3,890 33222232000 $5,910 33220332000 $26,750 33221322000 $960 33222322000 $738,840 33220342000 $25,260 33221433000 $19,360 33222332000 $2,050 33220412000 $28,100 33221512000 $21,130 33222712000 $1,460 33220422000 $33,830 33221522000 $26,150 33222722000 $11,150 33220431400 $227,800 33221532000 $31,130 33222732000 $12,820 33220432000 $172,220 33221542000 $545,450 33222742000 $890 33220442000 $23,800 33221543000 $262,010 33222812000 $28,970 33220510800 $6,810 33221612000 $31,610 33222822000 $473,410 33220512000 $35,510 33221613000 $460 33222823000 $21,250 33220520300 $8,640 33221622000 $35,860 33222832000 $103,270 33220522000 $30,890 33221632000 $36,180 33222842000 $9,000 33220532000 $34,240 33221642000 $32,710 33222910100 $85,730 33220542000 $470,270 33221710800 $20,780 33222910700 $47,440 33220543000 $32,730 33221712000 $29,870 33222912000 $22,660 33220612000 $34,950 33221713000 $335,060 33222922000 $27,460 33220622000 $30,490 33221722000 $27,730 33222932000 $32,640 33220632000 $340,350 33221723000 $360,810 33222942000 $225,670 33220642000 $34,990 33221732000 $35,470 33223012000 $187,100 33220710100 $131,270 33221742000 $35,900 33223020400 $333,740 33220712000 $26,590 33221812000 $29,310 33223022000 $37,320 33220722000 $34,030 33221822000 $38,150 33223032000 $38,690 33220732000 $30,970 33221831100 $59,950 33223042000 $32,970 33220742000 $24,400 33221831300 $255,320 33223112000 $35,580 33220810700 $42,970 33221832000 $186,150 33223122000 $35,670 33220812000 $30,120 33221840900 $499,220 33223132000 $34,330 33220822000 $21,320 33221842000 $36,300 33223142000 $300,280 33220823000 $320,200 33221910700 $85,920 33223212000 $28,890 33220832000 $26,950 33221912000 $34,860 33223220300 $248,600 33220842000 $217,200 33221922000 $40,630 33223222000 $27,410 33220912000 $265,020 33221932000 $271,780 33223231100 $76,440 33220922000 $36,310 33221942000 $40,060 33223232000 $18,050 33220932000 $35,120 33222010700 $73,460 33223233000 $430,790 33220941500 $230,180 33222012000 $39,810 33223242000 $15,790 33220942000 $34,820 33222022000 $279,140 33223312000 $10,710 33221010800 $263,970 33222032000 $223,590 33223322000 $21,320 33221012000 $24,450 33222041500 $1,211,860 33223332000 $14,550 33221022000 $23,770 33222042000 $40,090 33223342000 $26,680 33221032000 $25,910 33222112000 $12,960 33223422000 $246,760 33221042000 $18,110 33222122000 $27,520 33223432000 $20,660 33221110800 $8,040 33222132000 $31,900 33223532000 $6,630 33221112000 $11,260 33222133000 $305,360 33230112000 $33,150 33221120600 $91,150 33222141000 $65,900 33230122000 $32,940 33221122000 $21,250 33222142000 $24,950 33230132000 $33,990

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Roll Assessment Roll Assessment Roll Assessment 33230142000 $30,310 33230844000 $361,770 33231512000 $26,600 33230143000 $512,590 33230844500 $518,230 33231522000 $30,580 33230210800 $5,810 33230845000 $267,910 33231523000 $229,670 33230212000 $31,640 33230845500 $125,460 33231531300 $11,510 33230222000 $32,750 33230846000 $337,420 33231532000 $15,110 33230223000 $313,720 33230846500 $620,460 33231542000 $11,760 33230232000 $31,600 33230847000 $590 33231612000 $292,820 33230242000 $24,620 33230847500 $348,080 33231622000 $27,220 33230312000 $38,400 33230848000 $369,950 33231623000 $502,070 33230322000 $38,910 33230912000 $36,410 33231631300 $139,330 33230332000 $37,590 33230922000 $35,020 33231632000 $37,040 33230342000 $37,230 33230932000 $22,670 33231641600 $106,470 33230412000 $33,850 33230933000 $511,310 33231642000 $31,910 33230422000 $32,020 33230942000 $33,510 33231732000 $17,170 33230432000 $37,080 33231012000 $29,190 33231742000 $12,370 33230442000 $553,010 33231022000 $36,120 33231810110 $10,600 33230512000 $34,230 33231032000 $38,070 33231812000 $14,420 33230520600 $107,810 33231041600 $5,240 33231813000 $14,510 33230522000 $19,950 33231042000 $27,950 33231822000 $22,550 33230523000 $17,156,680 33231112000 $36,120 33231823000 $170,860 33230531400 $201,760 33231122000 $31,020 33231832000 $359,520 33230532000 $28,080 33231131400 $8,140 33231842000 $35,850 33230542000 $228,240 33231132000 $27,460 33231912000 $36,510 33230612000 $35,900 33231142000 $34,040 33231922000 $37,600 33230622000 $191,930 33231143000 $399,890 33231931400 $676,330 33230623000 $1,999,610 33231210800 $411,550 33231932000 $9,310 33230624000 $886,670 33231212000 $33,430 33231933000 $30,410 33230632000 $301,860 33231222000 $30,740 33231942000 $35,620 33230641600 $12,310 33231232000 $337,380 33232010700 $106,400 33230642000 $36,610 33231242000 $25,660 33232010710 $17,380 33230643000 $207,580 33231243000 $348,580 33232012000 $36,030 33230712000 $36,580 33231310100 $58,650 33232022000 $33,980 33230713000 $198,030 33231312000 $36,750 33232023000 $344,840 33230722000 $41,180 33231322000 $37,500 33232032000 $35,340 33230731100 $468,560 33231332000 $40,160 33232042000 $29,150 33230731200 $3,800 33231341600 $137,360 33232043000 $425,880 33230732000 $34,920 33231342000 $31,540 33232112000 $28,120 33230742000 $25,430 33231410100 $162,220 33232122000 $169,300 33230812000 $30,320 33231412000 $24,520 33232131400 $123,370 33230822000 $30,280 33231413000 $94,480 33232132000 $27,390 33230832000 $165,350 33231420600 $110,200 33232142000 $13,890 33230833000 $240 33231422000 $11,570 33232212000 $11,760 33230842000 $284,780 33231432000 $11,110 33232222000 $11,760 33230842500 $256,860 33231433000 $310 33232231400 $264,370 33230843000 $329,950 33231441600 $169,140 33232232000 $5,880 33230843500 $920 33231442000 $31,080 33232233000 $5,880

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Roll Assessment Roll Assessment Roll Assessment 33232242000 $9,550 33233022000 $33,780 33240231400 $105,860 33232243000 $9,780 33233032000 $35,010 33240232000 $32,620 33232312000 $225,060 33233042000 $24,540 33240242000 $35,510 33232322000 $9,810 33233043000 $423,720 33240310700 $100,850 33232332000 $21,860 33233112000 $23,290 33240312000 $715,280 33232342000 $25,750 33233113000 $400,410 33240320600 $480,860 33232410700 $99,210 33233120600 $97,440 33240322000 $299,240 33232410800 $61,070 33233122000 $29,580 33240323000 $35,920 33232412000 $35,330 33233132000 $32,250 33240332000 $31,960 33232422000 $31,510 33233133000 $495,700 33240342000 $22,300 33232431300 $207,250 33233142000 $29,630 33240412000 $35,160 33232432000 $38,680 33233210700 $111,750 33240413000 $341,050 33232442000 $39,590 33233212000 $19,410 33240422000 $34,200 33232512000 $429,520 33233222000 $17,400 33240423000 $306,590 33232522000 $37,600 33233232000 $20,170 33240432000 $40,890 33232532000 $30,670 33233242000 $5,900 33240442000 $37,560 33232533000 $318,830 33233243000 $7,260 33240512000 $20,700 33232542000 $31,830 33233312000 $30,310 33240513000 $18,580 33232543000 $8,230 33233322000 $17,480 33240522000 $34,210 33232612000 $22,630 33233332000 $25,630 33240532000 $35,590 33232613000 $5,020 33233342000 $32,800 33240542000 $35,800 33232622000 $35,670 33233410100 $232,220 33240610800 $21,980 33232632000 $28,150 33233412000 $27,820 33240610810 $95,530 33232633000 $262,530 33233420400 $102,760 33240612000 $30,330 33232642000 $259,060 33233422000 $31,980 33240622000 $23,870 33232710700 $12,160 33233431200 $98,950 33240632000 $21,430 33232712000 $36,960 33233432000 $28,710 33240641500 $87,440 33232722000 $24,190 33233433000 $281,690 33240641600 $75,650 33232732000 $32,930 33233442000 $29,350 33240642000 $27,760 33232741000 $273,720 33233512000 $38,430 33240712000 $39,830 33232742000 $36,680 33233522000 $33,930 33240722000 $29,860 33232810110 $9,690 33233523000 $391,260 33240732000 $31,710 33232812000 $16,770 33233531200 $95,120 33240742000 $31,400 33232822000 $14,400 33233532000 $41,700 33240743000 $256,030 33232832000 $165,210 33233542000 $39,050 33240810700 $18,040 33232842000 $261,260 33233612000 $38,980 33240812000 $37,370 33232912000 $31,340 33233622000 $39,570 33240822000 $37,520 33232920300 $109,870 33233632000 $40,650 33240832000 $36,520 33232920400 $17,470 33233642000 $37,650 33240841500 $344,600 33232922000 $273,180 33240112000 $35,640 33240842000 $36,370 33232932000 $23,630 33240122000 $35,100 33240912000 $29,760 33232941500 $280,100 33240132000 $35,980 33240913000 $542,250 33232942000 $27,190 33240142000 $32,640 33240920600 $98,730 33233010100 $12,190 33240143000 $304,290 33240922000 $252,640 33233010800 $202,170 33240212000 $35,990 33240932000 $37,120 33233012000 $28,340 33240222000 $32,180 33240942000 $32,930

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Roll Assessment Roll Assessment Roll Assessment 33241010800 $121,440 33241712000 $35,270 33242410800 $97,350 33241012000 $29,340 33241713000 $307,970 33242412000 $33,240 33241022000 $218,290 33241722000 $32,420 33242413000 $198,920 33241032000 $16,700 33241723000 $360,080 33242422000 $38,290 33241033000 $17,920 33241732000 $38,520 33242432000 $37,810 33241042000 $30,010 33241741500 $92,510 33242442000 $36,400 33241112000 $28,580 33241742000 $32,650 33242512000 $36,440 33241113000 $29,610 33241812000 $33,100 33242513000 $205,730 33241120600 $6,810 33241822000 $30,650 33242520400 $100,110 33241122000 $20,400 33241831100 $417,650 33242520410 $17,400 33241123000 $493,510 33241831300 $55,760 33242520500 $22,140 33241124000 $1,330 33241832000 $29,120 33242522000 $30,030 33241132000 $359,850 33241842000 $219,970 33242532000 $33,440 33241133000 $32,510 33241912000 $25,740 33242542000 $31,830 33241142000 $147,960 33241913000 $238,870 33242610200 $18,980 33241143000 $184,430 33241920600 $88,690 33242612000 $28,510 33241212000 $35,630 33241922000 $34,010 33242622000 $28,670 33241220500 $107,130 33241932000 $32,160 33242631100 $27,110 33241222000 $29,160 33241942000 $34,250 33242632000 $27,080 33241232000 $30,700 33242012000 $30,490 33242641600 $124,940 33241233000 $416,630 33242022000 $27,210 33242642000 $28,820 33241242000 $36,090 33242022100 $308,250 33242643000 $231,350 33241310800 $98,110 33242031300 $90,120 33242712000 $31,880 33241312000 $34,710 33242032000 $30,350 33242722000 $302,270 33241322000 $30,190 33242041600 $108,080 33242732000 $279,710 33241332000 $26,520 33242042000 $31,540 33242742000 $31,530 33241342000 $170,530 33242110100 $98,010 33242812000 $300,660 33241412000 $20,130 33242110200 $124,130 33242813000 $287,480 33241422000 $31,550 33242112000 $30,790 33242820400 $97,070 33241423000 $294,170 33242122000 $34,630 33242822000 $468,520 33241432000 $21,370 33242132000 $31,450 33242832000 $153,900 33241433000 $150 33242133000 $221,840 33242842000 $29,370 33241435000 $400,950 33242142000 $30,000 33242912000 $33,870 33241442000 $389,310 33242212000 $27,190 33242920630 $20,690 33241512000 $32,850 33242213000 $183,560 33242922000 $29,850 33241513000 $304,540 33242220400 $7,120 33242932000 $27,430 33241520600 $85,640 33242222000 $33,940 33242942000 $86,860 33241522000 $34,320 33242232000 $30,460 33243010800 $91,790 33241532000 $35,600 33242233000 $245,560 33243010810 $19,830 33241542000 $29,290 33242242000 $26,770 33243012000 $237,730 33241612000 $264,720 33242312000 $183,030 33243020500 $241,500 33241622000 $31,380 33242322000 $6,370 33243020520 $95,260 33241623000 $367,390 33242323000 $9,840 33243022000 $30,160 33241631400 $102,570 33242331400 $99,690 33243031100 $26,240 33241632000 $31,000 33242332000 $27,960 33243032000 $17,350 33241642000 $31,960 33242342000 $37,110 33243041000 $20,440

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Roll Assessment Roll Assessment Roll Assessment 33243041500 $24,160 33243542000 $29,660 33251332000 $530,560 33243041510 $23,380 33243612000 $26,870 33251342000 $17,480 33243042000 $24,840 33243622000 $24,600 33251343000 $120,610 33243110100 $8,180 33243631400 $87,810 33251343100 $620 33243110200 $24,770 33243632000 $159,240 33251412000 $31,800 33243110800 $22,000 33243642000 $337,150 33251422000 $35,540 33243112000 $31,160 33250112000 $15,410 33251423000 $331,220 33243122000 $326,630 33250113000 $287,170 33251432000 $35,060 33243131200 $55,810 33250122000 $42,380 33251442000 $174,310 33243131400 $53,450 33250132000 $29,110 33251512000 $38,530 33243132000 $32,810 33250141600 $34,350 33251522000 $444,650 33243133000 $221,800 33250142000 $16,170 33251532000 $31,760 33243141500 $60,220 33250143000 $17,840 33251540900 $9,140 33243142000 $277,720 33250212000 $36,750 33251542000 $35,400 33243210100 $91,710 33250220400 $1,240,830 33252212000 $29,930 33243210800 $734,360 33250220410 $14,330 33252213000 $114,770 33243212000 $33,350 33250222000 $31,230 33252220300 $542,660 33243220600 $109,850 33250232000 $32,940 33252222000 $22,940 33243222000 $32,440 33250241000 $8,100 33252232000 $140,690 33243232000 $35,870 33250242000 $31,580 33252242000 $28,650 33243241600 $2,232,420 33250243000 $485,630 33252312000 $406,480 33243242000 $29,290 33250312000 $30,080 33252322000 $31,030 33243243000 $161,470 33250322000 $188,470 33252332000 $29,050 33243312000 $158,670 33250332000 $13,650 33252342000 $28,860 33243322000 $27,470 33250333000 $6,470 33252412000 $26,020 33243332000 $35,810 33250342000 $31,490 33252420400 $26,780 33243342000 $267,500 33251010800 $129,820 33252422000 $25,580 33243343000 $238,700 33251012000 $34,030 33252432000 $293,970 33243410100 $16,490 33251022000 $32,210 33252442000 $33,320 33243410700 $18,080 33251032000 $249,110 33252512000 $31,180 33243412000 $25,540 33251042000 $30,660 33252513000 $190,940 33243422000 $27,460 33251112000 $33,350 33252520600 $13,170 33243431400 $22,590 33251120500 $89,250 33252522000 $16,940 33243432000 $22,260 33251120600 $24,170 33252532000 $20,980 33243440900 $23,500 33251122000 $30,300 33252542000 $29,520 33243441000 $82,880 33251132000 $33,460 33252612000 $12,710 33243441010 $25,210 33251142000 $34,230 33252613000 $890 33243441600 $14,010 33251212000 $22,900 33252614000 $187,040 33243442000 $25,880 33251222000 $33,020 33252622000 $25,040 33243512000 $28,790 33251232000 $29,000 33252632000 $29,060 33243520400 $17,620 33251242000 $19,660 33252642000 $27,630 33243520600 $30,130 33251243000 $400 33252712000 $34,680 33243522000 $32,520 33251244000 $760 33252720600 $56,180 33243532000 $15,600 33251312000 $22,750 33252722000 $28,470 33243533000 $15,010 33251322000 $23,990 33252723000 $138,670 33243541000 $86,220 33251323000 $278,490 33252732000 $35,810

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Roll Assessment Roll Assessment Roll Assessment 33252742000 $30,120 34220523000 $480 34221512000 $74,180 33253412000 $28,790 34220524000 $19,880 34221522000 $211,330 33253420500 $96,510 34220532000 $33,080 34221532000 $326,160 33253422000 $34,120 34220542000 $28,440 34221542000 $25,270 33253432000 $25,830 34220610200 $18,090 34221612000 $24,840 33253442000 $20,450 34220612000 $31,690 34221622000 $22,780 33253512000 $17,680 34220622000 $35,410 34221631400 $38,790 33253522000 $18,600 34220632000 $33,840 34221632000 $21,740 33253531100 $147,530 34220642000 $34,070 34221642000 $28,480 33253532000 $24,970 34220710700 $113,190 34221712000 $22,600 33253542000 $218,590 34220710800 $17,040 34221720600 $78,800 33253612000 $13,080 34220712000 $36,990 34221722000 $29,780 33253613000 $14,330 34220722000 $31,440 34221732000 $33,280 33253620600 $83,600 34220732000 $36,650 34221742000 $26,160 33253622000 $20,460 34220742000 $32,820 34221812000 $34,980 33253623000 $328,250 34220812000 $25,090 34221820400 $23,150 33253624000 $439,120 34220822000 $32,370 34221822000 $35,010 33253632000 $15,320 34220831200 $86,280 34221832000 $33,870 33253633000 $9,140 34220832000 $192,950 34221841000 $7,940 33253642000 $31,140 34220833000 $215,700 34221841610 $507,490 33253643000 $213,600 34220842000 $21,270 34221842000 $33,200 34213033000 $12,570 34220912000 $22,850 34221912000 $30,590 34213122000 $239,040 34220922000 $29,230 34221920400 $17,360 34213131300 $147,740 34220931100 $82,120 34221922000 $22,790 34213132000 $12,500 34220932000 $24,340 34221932000 $33,040 34213142000 $20,020 34220942000 $14,990 34221942000 $31,930 34213231300 $13,430 34221010800 $219,640 34222010800 $20,960 34213232000 $131,910 34221012000 $10,680 34222012000 $14,690 34213240900 $132,870 34221020300 $18,790 34222022000 $30,130 34213242000 $20,920 34221022000 $8,360 34222031200 $105,120 34213312000 $4,470 34221032000 $17,200 34222032000 $22,700 34213332000 $11,170 34221042000 $255,240 34222042000 $7,080 34220312000 $260,990 34221120300 $25,000 34222112000 $30,350 34220322000 $26,910 34221122000 $18,430 34222122000 $29,760 34220333000 $89,450 34221132000 $16,170 34222132000 $17,800 34220412000 $31,110 34221141600 $99,260 34222142000 $23,030 34220420400 $13,810 34221320500 $101,320 34222210800 $36,700 34220422000 $27,560 34221322000 $6,470 34222212000 $29,970 34220423000 $147,680 34221332000 $435,170 34222222000 $30,910 34220431300 $24,820 34221410200 $43,120 34222232000 $24,480 34220432000 $25,350 34221410800 $213,060 34222242000 $27,080 34220441600 $105,060 34221412000 $24,110 34222312000 $29,140 34220442000 $19,600 34221422000 $23,940 34222322000 $25,820 34220512000 $32,490 34221431300 $510,980 34222332000 $29,420 34220520600 $89,360 34221432000 $19,070 34222342000 $28,000 34220522000 $24,450 34221442000 $21,630 34222422000 $15,450

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Roll Assessment Roll Assessment Roll Assessment 34222431300 $227,110 34223432000 $19,780 34230642000 $20,940 34222432000 $14,820 34223433000 $314,830 34230712000 $612,570 34222512000 $21,870 34223442000 $26,370 34230722000 $21,720 34222522000 $175,240 34223512000 $223,180 34230732000 $7,380 34222532000 $18,490 34223522000 $10,950 34230733000 $10,790 34222542000 $26,280 34223532000 $232,970 34230742000 $174,140 34222612000 $27,730 34223542000 $17,720 34230812000 $33,240 34222622000 $27,550 34223543000 $230,510 34230822000 $22,990 34222623000 $246,940 34223610100 $26,310 34230832000 $33,440 34222632000 $16,420 34223612000 $16,570 34230842000 $279,370 34222642000 $14,890 34223620400 $223,580 34230912000 $26,270 34222712000 $26,970 34223622000 $15,490 34230922000 $38,790 34222722000 $27,150 34223632000 $19,940 34230932000 $34,680 34222732000 $27,710 34223641000 $22,640 34230942000 $29,410 34222742000 $19,570 34223641600 $22,890 34230943000 $114,920 34222810200 $9,680 34223642000 $154,230 34231012000 $29,710 34222812000 $26,590 34230112000 $34,360 34231022000 $152,200 34222822000 $27,710 34230122000 $33,970 34231032000 $33,740 34222823000 $300 34230132000 $30,980 34231042000 $35,780 34222832000 $29,570 34230142000 $25,860 34231112000 $25,710 34222842000 $26,830 34230143000 $1,060 34231120600 $53,200 34222922000 $3,216,130 34230212000 $39,500 34231122000 $230,090 34222932000 $21,920 34230220400 $166,200 34231132000 $33,410 34222942000 $10,030 34230222000 $39,060 34231142000 $86,120 34223012000 $174,960 34230223000 $510 34231210100 $12,710 34223022000 $30,660 34230232000 $293,920 34231210700 $8,490 34223031300 $629,100 34230242000 $19,760 34231212000 $24,230 34223032000 $31,540 34230312000 $33,310 34231222000 $23,980 34223042000 $23,650 34230322000 $33,210 34231232000 $28,180 34223112000 $22,810 34230332000 $27,060 34231242000 $28,680 34223122000 $30,780 34230342000 $28,500 34231312000 $30,280 34223132000 $29,050 34230410700 $290,770 34231322000 $28,160 34223142000 $59,090 34230412000 $37,530 34231332000 $148,310 34223212000 $21,290 34230422000 $177,490 34231333000 $109,410 34223222000 $18,640 34230432000 $34,790 34231342000 $24,830 34223232000 $12,480 34230442000 $37,440 34231412000 $29,020 34223241600 $87,010 34230512000 $206,060 34231420400 $77,710 34223242000 $15,310 34230522000 $21,760 34231422000 $197,120 34223312000 $26,960 34230532000 $21,590 34231432000 $24,630 34223320400 $49,520 34230542000 $4,960 34231442000 $159,460 34223322000 $23,130 34230543000 $31,690 34231512000 $161,650 34223332000 $10,140 34230612000 $25,470 34231522000 $34,400 34223342000 $241,410 34230613000 $243,100 34231532000 $29,380 34223412000 $15,710 34230622000 $246,220 34231533000 $209,400 34223422000 $201,330 34230632000 $21,590 34231542000 $29,170 34223431400 $95,160 34230641600 $92,640 34231612000 $34,290

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Roll Assessment Roll Assessment Roll Assessment 34231622000 $34,560 34231736410 $50,820 34232142000 $17,380 34231623000 $266,630 34231736600 $92,860 34232212000 $25,020 34231632000 $211,240 34231736700 $114,940 34232222000 $25,540 34231633000 $205,490 34231736800 $170,170 34232232000 $28,050 34231642000 $31,140 34231736900 $13,810 34232242000 $30,830 34231712000 $33,460 34231737000 $58,330 34232312000 $26,240 34231722000 $44,320 34231737100 $73,730 34232320400 $973,320 34231732000 $6,970 34231737200 $81,090 34232322000 $27,020 34231732200 $351,020 34231737300 $96,160 34232332000 $289,840 34231732400 $23,610 34231737400 $72,240 34232341600 $80,010 34231732500 $152,570 34231737600 $72,920 34232342000 $229,590 34231732600 $16,780 34231737700 $22,830 34232412000 $13,720 34231732700 $137,680 34231737900 $75,200 34232422000 $16,920 34231732800 $140,060 34231738000 $40,980 34232431100 $128,960 34231732900 $43,250 34231738100 $128,590 34232432000 $24,890 34231733000 $272,450 34231738110 $430,380 34232442000 $146,100 34231733100 $18,810 34231738120 $211,900 34232512000 $33,720 34231733200 $22,830 34231738200 $60,870 34232522000 $269,840 34231733300 $347,310 34231742000 $26,020 34232532000 $25,580 34231733400 $59,050 34231742200 $61,380 34232542000 $29,490 34231733500 $123,230 34231742300 $29,200 34232612000 $19,080 34231733700 $331,860 34231742900 $150,830 34232622000 $29,320 34231733800 $18,980 34231743000 $22,830 34232632000 $13,550 34231733900 $18,980 34231743200 $36,560 34232633000 $14,260 34231734000 $14,050 34231743300 $287,720 34232642000 $234,130 34231734110 $174,690 34231812000 $34,230 34232712000 $28,040 34231734400 $84,440 34231820600 $108,100 34232722000 $26,000 34231734500 $25,700 34231822000 $19,030 34232723000 $311,550 34231734600 $20,870 34231823000 $348,710 34232732000 $19,750 34231734700 $74,540 34231832000 $9,190 34232742000 $23,310 34231734800 $315,880 34231842000 $30,150 34232812000 $278,820 34231734900 $79,460 34231910800 $264,010 34232822000 $25,280 34231735000 $30,440 34231912000 $26,520 34232831300 $108,870 34231735100 $117,460 34231922000 $20,890 34232832000 $20,860 34231735200 $110,570 34231932000 $16,420 34232841600 $105,210 34231735300 $26,620 34231942000 $25,780 34232842000 $318,720 34231735400 $72,280 34232012000 $35,050 34232910700 $70,130 34231735500 $48,260 34232022000 $32,890 34232912000 $20,690 34231735600 $93,950 34232024000 $211,180 34232920400 $772,960 34231735700 $69,570 34232032000 $32,890 34232920410 $150,740 34231735800 $24,530 34232042000 $24,190 34232922000 $30,810 34231735900 $63,020 34232043000 $230 34232932000 $338,120 34231736000 $45,470 34232044000 $2,140 34232942000 $18,760 34231736100 $45,930 34232112000 $32,160 34233010100 $1,528,650 34231736200 $149,970 34232122000 $31,630 34233012000 $18,850 34231736300 $128,030 34232132000 $27,150 34233013000 $369,170

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Roll Assessment Roll Assessment Roll Assessment 34233020600 $112,510 34240310200 $20,340 34240941000 $100,460 34233022000 $22,180 34240312000 $24,220 34240942000 $30,800 34233032000 $290,530 34240322000 $29,500 34241010700 $248,960 34233042000 $17,730 34240331100 $83,600 34241012000 $28,830 34233112000 $30,480 34240332000 $31,480 34241020500 $118,810 34233120600 $97,620 34240342000 $30,630 34241022000 $277,020 34233122000 $28,260 34240412000 $36,660 34241031100 $31,870 34233132000 $18,150 34240422000 $36,210 34241032000 $33,040 34233142000 $29,720 34240432000 $32,440 34241042000 $29,570 34233210800 $100,050 34240441000 $105,010 34241113000 $27,330 34233212000 $24,830 34240442000 $32,780 34241114000 $274,520 34233222000 $249,260 34240510800 $122,680 34241120500 $102,160 34233232000 $29,830 34240512000 $33,870 34241122000 $25,190 34233233000 $475,580 34240522000 $31,480 34241123000 $266,370 34233242000 $27,440 34240523000 $427,890 34241132000 $32,590 34233312000 $25,300 34240531400 $27,020 34241142000 $215,220 34233320600 $137,860 34240532000 $25,920 34241212000 $27,470 34233322000 $27,420 34240533000 $299,230 34241213000 $303,310 34233331400 $123,240 34240541600 $96,070 34241222000 $24,140 34233332000 $25,370 34240542000 $33,730 34241232000 $209,640 34233341500 $7,090 34240612000 $29,310 34241241600 $100,750 34233342000 $21,740 34240613000 $266,720 34241242000 $19,560 34233343000 $116,400 34240622000 $36,390 34241312000 $12,040 34233412000 $24,640 34240623000 $980 34241322000 $27,780 34233422000 $188,400 34240632000 $35,550 34241332000 $20,850 34233432000 $287,410 34240633000 $115,460 34241341600 $90,420 34233442000 $21,020 34240641500 $162,440 34241342000 $12,380 34233512000 $16,850 34240641600 $93,240 34241410200 $19,470 34233522000 $26,640 34240642000 $35,010 34241412000 $31,620 34233532000 $223,570 34240712000 $34,370 34241420610 $349,160 34233542000 $8,900 34240722000 $35,230 34241422000 $221,240 34233610800 $96,020 34240731300 $134,780 34241432000 $30,640 34233612000 $18,390 34240732000 $37,940 34241442000 $153,660 34233622000 $15,490 34240742000 $36,330 34241512000 $19,580 34233632000 $14,300 34240810100 $17,340 34241520500 $96,060 34233642000 $13,210 34240810800 $6,430 34241522000 $162,890 34240112000 $28,360 34240812000 $31,640 34241531300 $12,670 34240122000 $28,570 34240822000 $34,630 34241532000 $28,620 34240132000 $27,940 34240831100 $99,210 34241541500 $24,250 34240142000 $27,620 34240832000 $33,050 34241542000 $168,950 34240212000 $14,140 34240842000 $30,070 34241612000 $27,970 34240220500 $100,840 34240912000 $28,750 34241620600 $100,140 34240222000 $31,140 34240922000 $30,530 34241622000 $26,390 34240232000 $284,520 34240931200 $11,110 34241623000 $253,800 34240242000 $26,050 34240932000 $267,320 34241632000 $185,880 34240310100 $944,710 34240940900 $12,470 34241642000 $23,080

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Bylaw No. 1789, Trochu Recreation Special Tax Page 15 of 17

Roll Assessment Roll Assessment Roll Assessment 34241712000 $32,500 34242312000 $28,130 34243112000 $29,700 34241720500 $148,180 34242322000 $33,170 34243122000 $307,950 34241720510 $15,540 34242332000 $28,230 34243131300 $149,130 34241720600 $780,560 34242342000 $235,530 34243132000 $27,060 34241720610 $3,801,130 34242412000 $22,450 34243142000 $30,000 34241722000 $31,880 34242422000 $17,580 34243212000 $28,560 34241732000 $27,700 34242432000 $21,240 34243222000 $187,560 34241741000 $103,680 34242440900 $52,910 34243231100 $104,400 34241742000 $178,610 34242442000 $17,320 34243232000 $29,250 34241810200 $110,110 34242510700 $74,460 34243242000 $155,290 34241812000 $171,150 34242512000 $26,550 34243243000 $156,660 34241820600 $23,210 34242522000 $24,210 34243310200 $186,520 34241822000 $33,870 34242532000 $24,790 34243312000 $26,560 34241823000 $336,310 34242542000 $307,170 34243320300 $128,040 34241831100 $16,560 34242612000 $21,530 34243320400 $15,630 34241831400 $24,250 34242613000 $190,220 34243322000 $25,820 34241832000 $35,300 34242622000 $32,680 34243331200 $155,410 34241842000 $35,630 34242632000 $31,310 34243332000 $28,990 34241912000 $668,540 34242642000 $27,010 34243342000 $27,960 34241920400 $16,760 34242710800 $27,970 34243412000 $250,060 34241920500 $14,220 34242712000 $28,120 34243422000 $25,360 34241922000 $35,360 34242720400 $106,340 34243432000 $31,610 34241931200 $20,260 34242720600 $26,500 34243441500 $1,374,280 34241932000 $208,210 34242722000 $30,230 34243442000 $27,750 34241941000 $24,460 34242732000 $23,570 34243510100 $134,480 34241942000 $32,250 34242741000 $22,780 34243512000 $15,340 34242012000 $28,210 34242741500 $20,180 34243522000 $256,940 34242020600 $119,200 34242741600 $141,130 34243532000 $18,070 34242022000 $145,900 34242742000 $32,110 34243540900 $62,780 34242032000 $30,680 34242810700 $105,180 34243541000 $94,970 34242041000 $156,050 34242812000 $21,830 34243542000 $19,100 34242042000 $28,930 34242822000 $4,820 34243610700 $560,580 34242112000 $171,310 34242823000 $210,490 34243612000 $16,690 34242122000 $29,570 34242832000 $18,300 34243613000 $15,520 34242132000 $197,090 34242842000 $16,820 34243622000 $18,630 34242141000 $98,690 34242912000 $27,390 34243632000 $21,950 34242142000 $29,180 34242922000 $33,050 34243642000 $13,500 34242210200 $21,560 34242931200 $95,400 34243643000 $13,300 34242210700 $21,820 34242932000 $26,210 34250112000 $32,400 34242212000 $23,010 34242940900 $167,640 34250120600 $68,210 34242220500 $155,850 34242942000 $22,690 34250122000 $344,810 34242222000 $27,900 34243010200 $221,500 34250132000 $35,500 34242231200 $2,727,310 34243012000 $36,930 34250142000 $36,710 34242232000 $27,680 34243022000 $37,400 34250212000 $30,850 34242242000 $26,800 34243032000 $31,510 34250213000 $298,870 34242243000 $295,120 34243042000 $33,080 34250220600 $89,740

203 2019.04.23 Council Package

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Roll Assessment Roll Assessment Roll Assessment 34250220610 $107,940 34252222000 $29,480 34253523000 $12,660 34250222000 $26,930 34252232000 $113,670 34253532000 $26,030 34250231100 $29,790 34252234000 $117,740 34253533000 $207,290 34250232000 $29,780 34252242000 $33,220 34253541600 $95,380 34250240900 $22,080 34252310100 $14,220 34253542000 $31,960 34250241500 $23,810 34252310800 $16,170 34253612000 $34,310 34250242000 $31,270 34252312000 $17,890 34253620600 $93,450 34251010100 $113,930 34252320600 $112,850 34253622000 $31,780 34251012000 $30,310 34252322000 $26,120 34253631100 $218,640 34251031400 $94,700 34252332000 $28,750 34253632000 $28,340 34251032000 $184,040 34252340900 $18,900 34253633000 $341,280 34251041600 $51,160 34252342000 $26,140 34253641500 $128,050 34251042000 $31,750 34252412000 $33,840 34253642000 $27,850 34251110200 $17,930 34252422000 $33,670 35240110200 $97,730 34251112000 $26,500 34252432000 $36,280 35240112000 $20,730 34251120400 $142,300 34252441000 $9,240 35240122000 $18,820 34251120600 $42,420 34252442000 $33,890 35240131400 $19,620 34251122000 $28,390 34252512000 $33,490 35240132000 $25,030 34251132000 $28,360 34252513000 $291,890 35240142000 $26,170 34251142000 $324,460 34252520400 $168,910 35240210800 $96,060 34251143000 $201,460 34252522000 $31,510 35240212000 $20,540 34251212000 $36,370 34252523000 $303,240 35240222000 $246,370 34251222000 $33,550 34252532000 $32,940 35240232000 $20,340 34251232000 $436,150 34252540900 $96,630 35240242000 $234,090 34251242000 $32,180 34252542000 $34,120 35240312000 $27,660 34251312000 $270,860 34252612000 $30,260 35240320300 $152,490 34251322000 $18,430 34252622000 $27,350 35240322000 $264,720 34251323000 $16,790 34252623000 $225,280 35240332000 $25,210 34251332000 $17,080 34252624000 $276,930 35240342000 $27,540 34251333000 $16,380 34252632000 $23,490 35240412000 $21,520 34251342000 $34,560 34252633000 $4,300 35240413000 $4,900 34251410100 $85,500 34252642000 $34,540 35240414000 $296,260 34251410200 $21,130 34252712000 $34,440 35240422000 $211,570 34251412000 $259,820 34252722000 $3,370 35240432000 $33,890 34251422000 $26,420 34252723000 $16,760 35240442000 $30,880 34251432000 $27,640 34252732000 $405,900 35240512000 $211,560 34251441000 $23,730 34252733000 $6,870 35240520400 $10,810 34251441600 $12,080 34252742000 $24,750 35240522000 $31,250 34251442000 $21,670 34252743000 $313,310 35240523000 $298,440 34251512000 $148,820 34253412000 $29,440 35240532000 $32,240 34251513000 $150,570 34253422000 $34,700 35240542000 $35,860 34251522000 $161,380 34253432000 $27,730 35240610700 $16,090 34251531200 $94,300 34253441500 $133,690 35240612000 $24,620 34251532000 $34,260 34253442000 $11,290 35240613000 $14,670 34251542000 $30,300 34253512000 $34,900 35240620400 $15,010 34252212000 $30,570 34253522000 $180,650 35240620600 $107,260

204 2019.04.23 Council Package

Bylaw No. 1789, Trochu Recreation Special Tax Page 17 of 17

Roll Assessment Roll Assessment Roll Assessment 35240622000 $17,490 50000032629 $8,920 50000940001 $12,810 35240632000 $32,570 50000032853 $18,330 50000950005 $32,570 35240633000 $255,660 50000032876 $7,990 50000950007 $12,470 35240642000 $35,260 50000033271 $25,770 35250112000 $29,410 50000033897 $4,200 35250122000 $28,050 50000035367 $9,790 35250132000 $173,860 50000036282 $7,840 35250142000 $31,550 50000037760 $9,450 35250212000 $23,250 50000038922 $260 35250213000 $398,730 50000170001 $16,910 35250214000 $481,410 50000787315 $740 35250222000 $28,080 50000787317 $360 35250232000 $27,890 50000850218 $6,380 35250242000 $26,810 50000930116 $2,870

Total Assessment 210,070,410

205 2019.04.23 Council Package REQUEST FOR DECISION Agenda Item #

6.7

SUBJECT: 2019 Tax Rate Bylaw #1787

2019-04-23 MEETING DATE:

PRESENTED BY: Mike Morton, Director of Corporate Services

BACKGROUND/ When a Council provides direction to Administration on the current year PROPOSAL operating and capital budgets, the tax rates are part of this process. A balanced budget is met by recovering revenue through grants, reserves, user fees and taxation. Thus, tax rates are imposed to ensure the budget is balanced once assessment numbers are known.

At the April 15, 2019 Committee of the Whole meeting, Council Christie moved to direct administration to recommend to Council at the next Council Meeting the following, expressed in millrate:

• Increase Residential Tax Rate by 3% (new rate = 0.002887879) • Increase Farmland Tax Rate by 10% (new rate = .007524000)

With these new rates, the total increases on average in dollar values for farmland average would see an approximate increase of $26 for municipal tax and for Residential changes in municipal tax as follows: $100,000 increase of $8.40 $250,000 increase of $21.00 $350,000 increase of $29.40 $500,000 increase of $42.00 $750,000 increase of $63.00

On average the 2019 residential acreage with a home in the County would see a total tax bill increase of $87.00 (includes education and other taxes):

2018 avg assessment $345,968 x .005781358 = $2,000.16 2019 avg assessment $358,975 x .005814523 = $2,087.27

For a hamlet residence a total tax bill increase of $10.80:

2018 avg assessment $111,853 x .005561358 = $622.05 2019 avg assessment $113,120 x .005594523 = $632.85

*no Water Service Area Tax on hamlet parcels

DISCUSSION/ The Municipal Government Act, Section 353 states OPTIONS/ BENEFITS/ (1) Each council must pass a property tax bylaw annually.

Document Last Updated April 15, 2014 220 2019.04.23 Council Package DISADVANTAGES: (2) The property tax bylaw authorizes the council to impose a tax in respect of property in the municipality to raise revenue to be used toward the payment of

(a) the expenditures and transfers set out in the budget of the municipality, and (b) the requisitions.

Requisition amounts are set by the requisitioning party. In addition, there may be different rates for different types of assessable property, residential and non-residential, or it can be set for a certain property type. Each of these requisitions are set out separately in the Tax Rate Bylaw. All of these tax rates are created by dividing the requisition by the assessment base.

The province sets the requisitions for the Alberta School Foundation Fund (AASF) as directed through legislation; the Municipal Government Act (section 359) and the School Act (section 174).

This legislation dictates how the municipality is to raise the funds required to pay the requisition to the AASF. However, the Province has not provided any direction of the 2019 requisition due to the delay in passing their budget with the election happening this year. Administration has utilized the equalized assessment and our current year in order to support the rates indicated in our Tax Bylaw. Any over or under collection will then be balanced out in the following year.

With the Province preparing the assessments for Designated Industrial Properties (DIP), there is now an annual requisition required and is only for the industrial parcels as identified by the Province.

(1) In 1995 and subsequent years, when a requisition applies only to… (a) designated industrial property,

The revenue needed to pay it must be raised by imposing a tax under this Division only in respect of property to which that one assessment class has been assigned, …, or designated industrial property, as the case may be.

At the end of March we received Ministerial Order No. 010/19 that indicates the tax rate has been set at 0.0786 which raises a requisition amount of $111,061.70 from Kneehill County DIP, which is a large increase from last year.

In addition, Kneehill Housing Corporation (KHC) is a designated corporation allowed to requisition municipalities according to the MGA Section 326

The Kneehill Housing Corporation requisition is for a total of $98,538.50 from all municipalities within Kneehill County. This is a substantial increase from the previous year as they had a $44,000 deficit due to an increased number of vacancies and unexpected maintenance expenses. Our portion of the requisition is $76,649.57 for 2019.

REQUEST FOR DECISION Agenda Item # 6.7 2 | Page 221 2019.04.23 Council Package These requisitions are direct payments to the Province and Kneehill Housing Corporation and we are only acting as agent on their behalf to collect the taxes.

In previous years, Council has also approved a minimum municipal levy for those small parcels with very minimal assessment. The minimum levy the last few years has been $100. If the calculation of assessment x residential/non- residential municipal tax rate totals less than $100, an amount is added to make up the difference to $100. Due to the increase in the farm tax rate, the minimum tax revenue decreased.

Previous year’s Tax Rate Bylaws are not repealed as they can be utilized to calculate back taxes on Tax Recovery Lands.

COSTS/SOURCE OF Financial information; detailed in 2019 Tax Bylaw FUNDING:

ENGAGEMENT: ☒ Directive Decision (Information Sharing-One way communication) Goal: To educate and inform citizens Tools: ☐ Individual Notification or ☒ Public Notification

LINK TO STRATEGIC PLAN: Fiscal Sustainability

ATTACHMENTS: Bylaw 1787

RECOMMENDED ACTION: Approve Bylaw 1787 for the 2019 Tax Rates

COUNCIL OPTIONS: 1. Provide all three readings to Bylaw 1787 2. Don’t approve Bylaw 1787 3. Give 1st reading of By-Law 1787

That Council give first reading to Bylaw #1787 that being a bylaw for the 2019 MOTION: Tax Rates.

That second reading be given to Bylaw #1787.

Document Last Updated April 15, 2014 222 2019.04.23 Council Package Consideration to hold third reading be given to Bylaw #1787.

That third reading be given to Bylaw #1787.

Prepared By: Caroline Siverson Approved By: Mike Morton Reviewed By: Laurie Watt Tax & Assessment/Utilities Officer Director of Corporate Services Interim CAO

REQUEST FOR DECISION Agenda Item # 6.7 4 | Page 223 2019.04.23 Council Package

BYLAW NO 1787 2019 TAX RATE BYLAW

A BYLAW OF KNEEHILL COUNTY, IN THE PROVINCE OF ALBERTA, TO AUTHORIZE THE RATES OF TAXATION TO BE LEVIED AGAINST ASSESSABLE PROPERTY WITHIN KNEEHILL COUNTY FOR THE 2019 TAXATION YEAR.

WHEREAS, Kneehill County has prepared and adopted detailed estimates of municipal revenue and expenditures as required, at the council meeting held on April 23, 2019; and

WHEREAS, the estimated municipal revenues and transfers from all sources other than municipal property taxation is estimated at $30,038,653;

WHEREAS, the estimated municipal operating expenditures and transfers set out in the budget for Kneehill County for 2019 total $24,499,385;

WHEREAS, the estimated amount required for current year capital expenditures and transfers set out in the budget for Kneehill County for 2019 total $28,681,369; and

WHEREAS, the estimated total municipal expenditures and transfers for Kneehill County in 2019 is $53,310,757; and

THEREFORE, the total amount to be raised by general municipal property taxation is $23,272,101; and

WHEREAS, the requisitions are: Alberta School Foundation Fund (ASFF)

• Residential/Farmland $1,547,624 • Non-residential $3,777,030 $5,324,654 Kneehill Housing Corporation $ 76,650 Designated Industrial Property $ 111,062

WHEREAS, the council is authorized to classify assessed property, and to establish different rates of taxation in respect to each class of property, subject to the Municipal Government Act, Chapter M-26, Revised Statues of Alberta, 2000; and

224 2019.04.23 Council Package

Bylaw No. 1789, 2019 Tax Rate Bylaw Page 2 of 3

WHEREAS, the assessed value of all property in Kneehill County as shown on the assessment roll is: Farmland $ 151,741,980 Residential $ 484,700,050 Non-residential

• Commercial/Buildings & Structures $ 53,218,280 • Machinery & Equipment $ 9,255,980 • Designated Industrial Property $ 371,509,850 • Linear $1,041,488,880 $2,111,915,020

NOW THEREFORE, under the authority of the Municipal Government Act, the Council of Kneehill County, duly assembled, enacts as follows:

1. That the Chief Administrative Officer is hereby authorized to levy the following rates of taxation on the assessed value of all property as shown on the assessment roll of Kneehill County:

Tax Levy Assessment Tax Rate General Municipal • Residential $1,399,755 484,700,050 0.002887879 • Farmland $1,141,707 151,741,980 0.007524000 • Non- $796,242 56,801,420 0.014018000 residential • Machinery & $79,522 5,672,840 0.014018000 Equipment • DIP $5,207,825 371,509,850 0.014018000 • Linear $14,599,591 1,041,488,880 0.014018000 Estimated Minimum $47,459 Tax Totals: 23,272,101 2,111,915,020

225 2019.04.23 Council Package

Bylaw No. 1789, 2019 Tax Rate Bylaw Page 3 of 3

Alberta School Tax Levy Assessment Tax Rate Foundation Fund • Residential & $1,547,624 636,267,990 0.002432347 Farmland • Non- $3,777,030 1,072,940,780 0.003520259 Residential Totals: $5,324,654 1,709,208,770

Designated Industrial $111,062 1,412,998,730 0.000786000 Property

Kneehill Housing $76,650 2,111,740,980 0.000036297 Foundation

Grand Total: $28,784,467

2. That the minimum amount payable per parcel as property tax for general municipal purposes shall be $100.00.

3. This bylaw comes into effect upon third reading of this bylaw.

READ a first time on this _____ day of ______, 2019. READ a second time on this ______day of ______, 2019. UNANIMOUS permission for third reading given in Council on the ______day of ______, 2019. READ a third time and final time of this ______day of ______, 2019.

Reeve

Jerry Wittstock

Chief Administrative Officer

Date Bylaw Signed

226 2019.04.23 Council Package Agenda Item #

REQUEST FOR DECISION 7.1

SUBJECT: Community Grants to Non Profit Organizations Policy #15-3, Round One MEETING DATE: 2019-04-23

PRESENTED BY: Laurie Watt, Interim CAO

BACKGROUND/ Council at the March 26th, 2019 Council meeting made a motion to bring the PROPOSAL Community Grants to Non-Profit applications to the April 15th Committee of the Whole Meeting.

DISCUSSION/ At the April 15th, 2019 Committee of the Whole Meeting, Council discussed OPTIONS/ the 2019 Round One Community Grant Applications. Council directed BENEFITS/ Administration to bring to the next Council meeting for approval the following DISADVANTAGES: Community Grant Applications:

Name of Applicant Approved Project Amount Swalwell Ladies Town $1,878.74 Purchase an AED for the Swalwell & Country Club Hall Kneehill Historical $4,228.00 Build platform for CPR section Society house Wimborne Community $5,000.00 Sand and re-finish wood flooring. Centre Three Hills Victim $500.00 Purchase free-standing laptop Services Association-

Acme Seniors $2,000.00 Repair ceilings in kitchen and

Association- serving area COSTS/SOURCE OF FUNDING: 2019 Operating Budget • Community Grants, Policy #15-3, G/L 97-000-00-27750

☒ Directive Decision (Information Sharing-One way communication) ENGAGEMENT: Goal: To educate and inform citizens Tools: ☒ Individual Notification or ☒ Public Notification

Document Last Updated February 27, 2018 227 2019.04.23 Council Package LINK TO STRATEGIC PLAN: Communication & Engagement ATTACHMENTS: N/A RECOMMENDED ACTION: Council approve the following Community Grant Applications: • Swalwell Ladies Town & Country Club- $1,878.74 • Kneehill Historical Society- $4,228.00 • Wimborne Community Centre- $5,000.00 • Three Hills Victim Services Association- $500.00 • Acme Seniors Association- $2,000.00

COUNCIL OPTIONS: 1. Council approve the recommended Community Grant Applications 2. Council amend the recommended Community Grant Applications 3. Receive as information.

That Council approve the March 2019 Community Grants to Non-Profit MOTION: Organizations funding to the following organizations: • Swalwell Ladies Town & Country Club- $1,878.74 • Kneehill Historical Society- $4,228.00 • Wimborne Community Centre- $5,000.00 • Three Hills Victim Services Association- $500.00 • Acme Seniors Association- $2,000.00

Prepared By: Carolyn Van der Kuil Approved By: Laurie Watt Reviewed By: Laurie Watt Executive Assistant Interim Chief Administrative Interim Chief Administrative Officer Officer

REQUEST FOR DECISION Agenda Item # 7.1 2 | Page 228 2019.04.23 Council Package Agenda Item #

REQUEST FOR DECISION 8.1

SUBJECT: Kneehill 4-H District Request

MEETING DATE: 2019-04-23

PRESENTED BY: Laurie Watt, Interim CAO

BACKGROUND/ Administration received a letter from the Kneehill 4-H District requesting PROPOSAL financial support for the Kneehill 4-H District Show and Sale Catalogue.

DISCUSSION/ Kneehill County has provided financial support in the amount of $600.00 in OPTIONS/ previous years. BENEFITS/ DISADVANTAGES:

COSTS/SOURCE OF FUNDING: 2019 Operating Budget • Recreation, Community, Arts & Cultural Events Policy #15-7, G/L 97-000-00-27740

☒ Directive Decision (Information Sharing-One way communication) ENGAGEMENT: Goal: To educate and inform citizens Tools: ☒ Individual Notification or ☒ Public Notification

☐ Collaborative Decision (Active Participation- Share or delegate decision making) Goal: To share or delegate decision making Tools: ☐ ☐ ☐ Participatory Decision Making Inter-Municipal Agreement Other- LINK TO STRATEGIC PLAN: Communication & Engagement ATTACHMENTS: Kneehill 4-H District Letter Policy # 15-7, Recreation, Community, Arts and Cultural Events RECOMMENDED ACTION: Provide support to the Kneehill 4-H District in the amount of $600.00

COUNCIL OPTIONS: 1. Provide support in the amount of $600.00. 2. Provide support in an amended amount. 3. Receive as information.

That Council approve sponsorship in the amount of $600.00 to the Kneehill MOTION: 4-H District to help with the cost of printing the 2019 District Show/Sale Catalogue.

Document Last Updated February 27, 2018 229 2019.04.23 Council Package

Prepared By: Carolyn Van der Kuil Approved By: Laurie Watt Reviewed By: Laurie Watt Executive Assistant Interim Chief Administrative Interim Chief Administrative Officer Officer

REQUEST FOR DECISION Agenda Item # 8.3 2 | Page 230 2019.04.23 Council Package Kneehill 4-H District Box 2727 Three Hills, AB. T0M 2A0 Email: [email protected]

April 4, 2019

Kneehill County Box 400 Three Hills, AB. T0M 2A0 Email: [email protected]

Dear Kneehill County Council

Attention: Carolyn VanderKuil

We would like to thank you for the financial support you have provided in the past to the Kneehill 4-H District Show and Sale. We are asking for that support again this year in the form of a donation towards the printing of our Show and Sale catalogues.

We know many of you are involved with agriculture and are familiar with the 4-H program. The members of all five clubs work hard all year to prepare for this Achievement Day. We thank you in advance for your support.

Yours truly,

Glenda Bayes

Glenda Bayes – Key Leader Kneehill 4-H District

231 2019.04.23 Council Package 232 2019.04.23 Council Package Agenda Item #

REQUEST FOR DECISION 9.1

Land Use Bylaw - Amendment from Agriculture District to SUBJECT: Local Rural Commercial District

2019-04-23 MEETING DATE:

Deanna Keiver, Development Officer PRESENTED BY:

Carl and Tanya Scheunert have applied to redesignate an additional 3-acre(±) BACKGROUND/ portion of SE 19-34-24 W4 from the Agriculture District to Local Rural PROPOSAL Commercial District.

The subject parcel is bound by Range Road 245 on the east and is located DISCUSSION/ one (1) mile north of Highway 587. The portion of the quarter to be rezoned is OPTIONS/ west and south of the developed yard site but will be contiguous to the existing BENEFITS/ zoned lands. Trees screen the residence from the proposed LRC zoned lands. DISADVANTAGES: The applicants have already redesignated a 2-acre area and have constructed 6560 ft2 building as an event venue for weddings, family reunions etc. with an approximate capacity of 250 people.

Below are the potential uses that can potentially be introduced on the lands that have been redesignated to the Local Rural Commercial District:

Document Last Updated April 8, 2019 233 2019.04.23 Council Package

COSTS/SOURCE OF • $900 cost for redesignation for the Developer FUNDING: • Development Permit and Safety Codes Permit Fees

The Public Hearing was held on April 23, 2019. Prior to the Public Hearing, COMMUNICATIONS: notifications were sent to adjacent landowners, and a notice was posted in the Three Hills Capital on April 3rd, April 10th and April 17th, 2019. Notice was also put on our website. 1.0 Safe & Viable Communities – Enable growth possibilities through Land LINK TO STRATEGIC PLAN: Use Bylaw

Site Plan ATTACHMENTS: Proposed Bylaw 1796

1. Council move second reading of proposed Bylaw 1796 for the RECOMMENDED ACTION: purpose of amending Land Use Bylaw 1773 by redesignating a portion of the SE 19-34-24 W4 from Agriculture District to Local Rural Commercial District.

2. Council move to consider further readings of proposed Bylaw 1796 for the purpose of amending Land Use Bylaw 1773 by redesignating a portion of the SE 19-34-24 W4 from the Agriculture District to the Local Rural Commercial District.

A. Council move second reading of proposed Bylaw 1796. COUNCIL OPTIONS: B. Council Move third reading of proposed Bylaw 1796. C. Council request more information prior to proceeding to second and third reading. MOTION: 1. Council move second reading of proposed Bylaw 1796 for the purpose of amending Land Use Bylaw 1773 by redesignating a portion of the SE 19-34-24 W4 from Agriculture District to Local Rural Commercial District.

REQUEST FOR DECISION Agenda Item # 9.1 2 | Page 234 2019.04.23 Council Package 2. Council move third reading of proposed Bylaw 1796 for the purpose of amending Land Use Bylaw 1773 by redesignating a portion of the SE 19-34-24 W4 from the Agriculture District to the Local Rural Commercial District.

Prepared By: Deanna Keiver Approved By: Laurie Watt Reviewed By: Laurie Watt Planning & Development Officer Interim CAO Interim CA0

Document Last Updated April 8, 2019 235 2019.04.23 Council Package

BYLAW NO. 1796 REDESIGNATION FROM AGRICULTURE DISTRICT TO LOCAL RURAL COMMERCIAL DISTRICT

BEING A BYLAW OF THE COUNCIL OF KNEEHILL COUNTY, IN THE PROVINCE OF ALBERTA, TO AMEND LAND USE BYLAW NO. 1773

WHEREAS, it is deemed necessary and expedient to amend Bylaw No. 1773 in the manner hereinafter.

2. EFFECTIVE DATE

(1) This bylaw comes into effect upon third reading.

READ a first time on this 26 day of March, 2019.

236 2019.04.23 Council Package

Bylaw No. 1796, Agriculture District to Local Rural Commercial District Bylaw Page 2 of 2

Public Hearing Date on this 23 day of April, 2019

READ a second time on this _____ day of ______, 2019.

READ a third time and final time of this ______day of ______, 2019.

Reeve

Jerry Wittstock

Date Bylaw Signed

Interim Chief Administrative Officer

Laurie Watt

237 2019.04.23 Council Package 238 2019.04.23 Council Package

Committee of the Whole Minutes

February 5, 2019 8:30 a.m. 1600- 2ND Street NE Three Hills, AB T0M 2A0

COUNCIL PRESENT: Division No. 1 Faye McGhee, Deputy Reeve Division No. 2 Debbie Penner, Councillor Division No. 3 Jerry Wittstock, Reeve (Absent) Division No. 4 Glen Keiver, Councillor Division No. 5 Jim Hugo, Councillor Division No. 6 Wade Christie, Councillor Division No. 7 Kenneth King, Councillor

ADMINISTRATION PRESENT: Interim Chief Administrative Officer Peter Tarnawsky Director Municipal Services Laurie Watt Director of Corporate Services Mike Morton Manager of Protective Services Debra Grosfield Recording Secretary Carolyn Van der Kuil Manager of Financial Services Will Wolfe Sr. Manager of Transportation & Facilities Brad Buchert Environmental Services Manager John McKiernan Manager of Planning and Development Barb Hazelton Manager of ASB and Parks Bowen Clausen Information Management Supervisor Will Nyman

Deputy Reeve McGhee called the meeting to order at 8:31 a.m.

1.0 Agenda Additions to Agenda 8.0 Closed Session- Land (Section 16)

Councillor Penner moved approval of the agenda as amended. CARRIED

2.0 Approval of Minutes Councillor Keiver moved approval of the January 15, 2019 Committee of the Whole Minutes as presented. CARRIED

3.0 Status of Strategic Initiatives Interim CAO, Peter Tarnawsky, provided Council a spreadsheet with the status of Kneehill County’s Strategic Initiatives.

239 2019.04.23 Council Package

February 5, 2019 Committee of the Whole Meeting Page | 2

The Chair called for a recess at 9:15 a.m. and called the meeting back to order at 9:25 a.m.

4.0 Program Review 2018 Accomplishments The Director of Municipal Services, Laurie Watt and the Director of Corporate Services, Mike Morton presented to Council an overview of Kneehill County’s accomplishments in 2018.

The Chair called for a recess at 11:26 a.m. and called the meeting back to order at 11:38 a.m.

The Chair called for a recess at 12:01 p.m. and called the meeting back to order at 1:15 p.m.

5.0 Financial Indicators Interim CAO, Peter Tarnawsky, provided Council an overview of financial indicators comparing Kneehill County with 10 other similar sized municipalities.

6.0 Strategic Planning Session Schedule Interim CAO, Peter Tarnawsky, provided Council with a proposed Strategic Planning Session Schedule for the Strategic Planning Session planned for February 19-21, 2019.

Councilor Penner moved to include Personnel Issue pursuant to Section 17 of the Freedom of Information and Protection of Privacy Act to the Closed Session portion of this meeting. CARRIED

7.0 AUC Notice- 25-Megawatt Solar Plant NW 12-32-24 W4 Barb Hazelton, Manager of Planning and Development, informed Council that the Planning Department has received a written notice that the Alberta Utilities Commission (AUC) has received an application for a 25-megawatt solar power plant to be located on the NW 12-32-24-W4 and included in this notice is an opportunity for commentary on Planning related questions or considerations, specific to this site back to the AUC, by February 14th.

The Chair called for a recess at 2:26 p.m. and called the meeting back to order at 2:34 p.m.

4.0 Closed Session- Land (Section 16) and Personnel (Section 17) Councillor Christie moved that Council convene in closed session to discuss Land pursuant to Section 16 of the Freedom of Information and Protection of Privacy Act and Personnel pursuant to Section 17 of the Freedom of Information and Protection of Privacy Act, at 2:34 p.m. CARRIED

The following people were in attendance of the closed session to provide a report and advice to Council: Peter Tarnawsky, Interim CAO Carolyn Van der Kuil, Recording Secretary Brad Buchert, Sr. Manager of Transportation & Facilities Laurie Watt, Director of Municipal Services Mike Morton, Director of Corporate Services Barb Hazelton, Manager of Planning and Development

The following people left the meeting at 2:45 p.m. Carolyn Van der Kuil, Recording Secretary

240 2019.04.23 Council Package

February 5, 2019 Committee of the Whole Meeting Page | 3

Brad Buchert, Sr. Manager of Transportation & Facilities Laurie Watt, Director of Municipal Services Mike Morton, Director of Corporate Services Barb Hazelton, Manager of Planning and Development

Councillor Penner moved that Council return to open meeting at 3:22 p.m. CARRIED 3:22 p.m. - meeting recessed to allow return of public.

3:22p.m. - meeting resumed with public present.

Deputy Reeve McGhee adjourned the meeting at 3:22 p.m.

241 2019.04.23 Council Package

Committee of the Whole Minutes

February 12, 2019 8:30 a.m. 1600- 2ND Street NE Three Hills, AB T0M 2A0

ADMINISTRATION PRESENT: Interim Chief Administrative Officer Peter Tarnawsky Director Municipal Services Laurie Watt Director of Corporate Services Mike Morton Recording Secretary Carolyn Van der Kuil Manager of Planning and Development Barb Hazelton

Deputy Reeve McGhee called the meeting to order at 2:03 p.m.

1.0 Agenda Councillor King moved approval of the agenda as amended. CARRIED

2.0 Horseshoe Canyon Master Plan The presenters could not make the meeting due to weather issues in Victoria, BC. Bowen Clausen, Manager of ASB and Parks is currently looking for alternative meeting dates.

Councillor Penner moved to refer the Horseshoe Canyon Master Plan discussion to a future date. CARRIED Deputy Reeve McGhee adjourned the meeting at 2:05 p.m.

242 2019.04.23 Council Package

CANADIAN BADLANDS LTD.

ANNUAL GENERAL MEETING OF SHAREHOLDERS

HELD AT THE MEDICINE HAT LODGE, MEDICINE HAT, ALBERTA

MARCH 15, 2018, AT THE HOUR OF 12:30 p.m.

PRESENT:

• MD of Acadia No. 34, by its authorized representatives: Lorraine Kuhn (President, Prairie Elevator Society), as proxy for Aaron Skappak (Councillor) • Village of Beiseker, by its authorized representatives: Warren Wise (Deputy Mayor), and proxy for Al Henuset (Mayor) • Town of Bow Island, by its authorized representatives: Bernice Deleenheer (Councillor) • City of Brooks, by its authorized representatives: Dan Klein (Councillor) • Town of Castor, by its authorized representatives: Carol Thomson (Economic Development Officer, Paintearth County), proxy for Richard Elhard (Mayor), Brenda Wismer (Councillor), and Trudy Kilner (Councillor) • Town of Coaldale, by its authorized representatives: Bill Chapman (Councillor) • Town of Coronation,by its authorized representatives: Shelley Cook (Deputy Mayor) • Cypress County, by its authorized representatives: Ernest Mudie (Councillor) Alf Belyea (Councillor) • Village of Duchess, by its authorized representatives: Ryan Kiedrowski (Councillor) • Village of Empress, by its authorized representatives: Debbie Ross (CAO) • Village of Foremost, by its authorized representatives: Tyson Ormann (Councillor) • County of Forty Mile No. 8, by its authorized representatives: Stacey Barrows (Councillor) • Town of Hanna, by its authorized representatives: Sandra Beaudoin (Councillor) • Kneehill County, by its authorized representatives: Faye McGhee (Councillor), and proxy for Kenneth King (Councillor), and proxy for Jim Hugo (Councillor)

Canadian Badlands Ltd. Annual General Meeting Minutes for March 15, 2018 1 243 2019.04.23 Council Package

• City of Lethbridge, by its authorized representatives: William Slenders (Executive Director, Lethbridge DMO), and proxy for Jeff Carlson (Councillor), and proxy for Lorna Kurio (Real Estate & Economic Customer Liaison) • Village of Linden, by its authorized representatives: Sonia Ens (Councillor) • Town of Magrath, by its authorized representatives: Fernando Morales Llan (Councillor), and proxy for DeVar Dahl (Councillor) • City of Medicine Hat, by its authorized representatives: Brian Varga (Councillor) • Town of Milk River, by its authorized representatives: Suzanne Liebelt (Councillor) • County of Newell, by its authorized representatives: Molly Douglass (Reeve) Ellen Unruh (Councillor) Anne Marie Philipsen (Councillor) • County of Paintearth No. 18, by its authorized representatives: George Glazier (Councillor) Diane Elliott (Councillor) • Town of Raymond, by its authorized representatives: Ralph Price (Councillor) Kurtis Pratt as proxy for Jim Depew (Mayor) • Town of Redcliff, by its authorized representatives: Chris Czember (Councillor) • Village of Rockyford, by its authorized representatives: Dalia Cheshire (Councillor) • Village of Rosemary, by its authorized representatives: Yoko Fujimoto (Councillor), as proxy for Bill Marshall (Mayor) • Special Areas #2, by its authorized representatives: Brad Slorstad (Advisory Council) • Special Areas #3, by its authorized representatives: Kevin Wilson (Advisory Council) • Special Areas #4, by its authorized representatives: Wanda Diakow (Economic Development Officer, Special Areas #4), as proxy for Graham Schetzsle (Advisory Council) • Town of Stettler, by its authorized representatives: Stacey Benjamin (Executive Director, Stettler Board of Trade & Community Development) • Village of Stirling, by its authorized representatives: Larry Nilsson (Councillor) • MD of Taber, by its authorized representatives: Jennifer Crowson (Councillor) • Town of Taber, by its authorized representatives: Mark Garner (Councillor), and proxy for Andrew Malcolm (Director of Planning & Economic Development) • Town of Three Hills, by its authorized representatives: John Hamm (Councillor) Jacqueline Buchanan (Economic Development Officer)

Canadian Badlands Ltd. Annual General Meeting Minutes for March 15, 2018 2 244 2019.04.23 Council Package

• Town of Trochu, by its authorized representatives: Bill Cunningham (Councillor) • Town of Vulcan, by its authorized representatives: Laura Thomas (Councillor) Michelle Roddy (Councillor) • Warner County No. 5, by its authorized representatives: David Cody (Councillor) • Village of Warner, by its authorized representatives: Eric Burns (Councillor) • Wheatland County, by its authorized representatives: Glenn Koester (Reeve) Jason Wilson (Councillor)

• Canadian Badlands Ltd. Lonna Hoggan, Administrative Manager Diana Watson, Executive Assistant

ABSENT: Village of Acme Village of Arrowwood Village of Big Valley Village of Carbon Town of Cardston Village of Cereal Village of Consort Village of Coutts Village of Delia Village of Donalda Town of Drumheller Village of Halkirk Village of Hussar Town of Irricana Village of Milo Town of Oyen Village of Standard Starland County Town of Strathmore Town of Vauxhall Vulcan County Village of Youngstown

Welcome from the Canadian Badlands Ltd. Chair, Brian Varga

1. Call to Order – Brian Varga, Chair

Brian Varga called the meeting to order at 12:35 p.m. and welcomed those in attendance.

Canadian Badlands Ltd. Annual General Meeting Minutes for March 15, 2018 3 245 2019.04.23 Council Package

Brian Varga asked Canadian Badlands administration if quorum had been established.

Administrative Manager, Lonna Hoggan, confirmed quorum with 38 out of 60 shareholders represented (63%).

1.1. Approval of the Agenda

Amendments to the Agenda: Item 3.1 to be corrected to Vice President, Brian Varga Item 3.2 to be removed Item 6.1 should read “One from North Central Region, one from Southwest Region, and one from Southeast Region”

MOTION by Dalia Cheshire, Village of Rockyford, to approve the March 15, 2018 AGM Agenda as amended.

CARRIED UNANIMOUSLY

1.2. Approval of the Annual General Meeting Minutes for 2017

Amendments to the 2017 Annual General Meeting Minutes: Town of Bow Island was present, Bernice DeLeenheer (Councillor)

MOTION by Bill Chapman, Town of Coaldale, to approve the Minutes of the March 16, 2017 AGM with revisions to the attendance list, held in Brooks, Alberta.

CARRIED UNANIMOUSLY

2. Welcome and Greetings

Greetings and welcome were given

3. Reports

3.1 Report from Canadian Badlands Ltd. Vice President – Brian Varga

Brian Varga gave a report on 2017

4. Review and Approval of Review Engagement Report for 2017

The Management Report and financials were presented by Tyler Mossey, CA

The managerial report is considered accurate

Canadian Badlands Ltd. Annual General Meeting Minutes for March 15, 2018 4 246 2019.04.23 Council Package

Questions were offered, none were forthcoming

MOTION by George Glazier, County of Paintearth, to approve the Review Engagement Report for 2017.

CARRIED UNANIMOUSLY

5. Articles of Association - Revisions

First item: Page 4

8. Levy ~ Appendix 2

1. Change to: Each Shareholder shall pay an Annual Membership Fee and any Annual Membership Fee increases as set by the Canadian Badlands Ltd. Board of Directors

2. Delete this item completely

MOTION by Anne Marie Philipsen, County of Newell, to approve the above changes to the current Articles of Association, and to remove the term “Levy” from the document to be replaced with “Annual Membership Fee”.

CARRIED UNANIMOUSLY

Second item: Page 11

26. Voting and Procedures

1. (second sentence) Change to: Each of the three (3) representatives or proxies appointed by the Shareholder shall be entitled to exercise his/her vote

MOTION by Molly Douglas, County of Newell, to approve the above changes to the current Articles of Association.

CARRIED UNANIMOUSLY

Third item: Page 13

31. (a) (i) A. each Shareholder representative shall have one (1) vote

I. Delete this item completely

II. Delete this item completely

Canadian Badlands Ltd. Annual General Meeting Minutes for March 15, 2018 5 247 2019.04.23 Council Package

MOTION by Bill Cunningham, Town of Trochu, to approve the above changes to the current Articles of Association.

CARRIED UNANIMOUSLY

6. Elections

6.1. Elections for Term Positions on the Board of Directors Three term positions – One from North Central Region, one from Southwest Region, and one from Southeast Region

NORTH CENTRAL REGION

NOMINATIONS

Stacey Benjamin, Executive Director, Stettler Board of Trade, Town of Stettler, nominates: Councillor Al Campbell, Town of Stettler

Reeve Glenn Koester, Wheatland County, nominates: Councillor Donna Biggar, Wheatland County

Councillor George Glazier, County of Paintearth, nominates: Councillor Sonia Ens, Village of Linden

Jacqueline Buchanan, EDO, Town of Three Hills, nominates: Councillor Faye McGhee, Kneehill County

Councillor Jason Wilson, Wheatland County, nominates: Mayor Pat Fule, Town of Strathmore

MOTION by John Hamm, Town of Three Hills, that nominations cease.

CARRIED UNANIMOUSLY

First vote count for North Central Region was tied.

Final vote count for North Central Region:

Councillor Sonia Ens, Village of Linden for a four-year term.

SOUTHEASTERN REGION

NOMINATIONS

Canadian Badlands Ltd. Annual General Meeting Minutes for March 15, 2018 6 248 2019.04.23 Council Package

Councillor Dan Klein, City of Brooks, nominates: Councillor John Petrie, City of Brooks

Debbie Ross, CAO, Village of Empress, nominates: Brad Slorstad, Advisory Council, Special Areas #2

MOTION by Dan Klein, City of Brooks, that nominations cease.

CARRIED UNANIMOUSLY

Final vote count for Southeastern Region:

Brad Slorstad, Advisory Council, Special Areas #2 for a four-year term.

SOUTHWESTERN REGION

NOMINATIONS

Councillor David Cody, Warner County No. 5, nominates: Councillor Bill Chapman, Town of Coaldale

Councillor Mark Garner, Town of Taber, nominates: Councillor Fernando Morales Llan, Town of Magrath

MOTION by Molly Douglas, County of Newell, that nominations cease.

CARRIED UNANIMOUSLY

Final vote count for Southwestern Region:

Councillor Fernando Morales Llan, Town of Magrath for a four-year term.

7. Conclusion

7.1 Thank you

7.2 Announcement and Invitation to 2019 AGM and Conference in Lethbridge, Alberta

8. Adjournment

MOTION by David Cody, Warner County No. 5, to adjourn the meeting.

CARRIED UNANIMOUSLY

Canadian Badlands Ltd. Annual General Meeting Minutes for March 15, 2018 7 249 2019.04.23 Council Package

9. Open Mic

Brian Varga declared that the meeting adjourned at 1:47 p.m.

Canadian Badlands Ltd. Annual General Meeting Minutes for March 15, 2018 8 250 2019.04.23 Council Package REQUEST FOR DECISION Agenda Item #

11.0

SUBJECT: Council Follow-Up Action List

2019-04-23 MEETING DATE:

PRESENTED BY: Laurie Watt, Interim CAO

BACKGROUND/ To request Council’s acceptance of the Council Follow-Up Action List. PROPOSAL

DISCUSSION/ Please find attached the Council Follow-Up Action List. The Council Follow- OPTIONS/ up Action list is a list of items from Council meetings that require follow-up. BENEFITS/ This document is regularly updated after each Council meeting. DISADVANTAGES:

COSTS/SOURCE OF N/A FUNDING:

COMMUNICATIONS: N/A

LINK TO STRATEGIC PLAN: N/A

ATTACHMENTS: April 23, 2019 Council Follow-Up Action List

RECOMMENDED ACTION: Receive as information.

1. Receive as information COUNCIL OPTIONS: 2. Council provide further direction or required changes/amendments. MOTION: That Council receive for information the April 23, 2019 Council Follow-Up Action List as presented.

Prepared By: Carolyn Van der Kuil Approved By: Laurie Watt Reviewed By: Laurie Watt Executive Assistant Interim Chief Administrative Officer Interim Chief Administrative Officer

Document Last Updated April 15, 2014 251 2019.04.23 Council Package Council Action Items Description/Motion Meeting Date Motion # Action Required Assigned To Due Date Status Councillor McGhee moved to direct administration to pursue the rehabilitation of the Churchill Water System by securing and acquiring land for pump house, reservoir and bulk fill, complete engineering, create tender documents and tender 24-Apr-18 129/18 for construction as presented. Funding for the project to come from the Water Service Area Reserve and have the 2018 Capital Budget amended $4,634,048.00 for the Churchill Water System Rehabilitation. Municipal Services Fall 2019 In Progress Councillor Penner moved to defer logo selection until after the 13-Nov-18 430/18 2019 Strategic Planning and Visioning Session. Councillor Penner moved that Council endorse the 75th Update at May 21st COW 12-Feb-19 50/19 Anniversary Initiative as presented. Meeting Councillor King moved to direct administration to continue to actively pursue ICF negotiations with the Town of Three Hills, 12-Feb-19 64/19 Villages of Linden, Acme and Carbon and the Town of Drumheller. In Progress Councillor King moved to receive the Churchill Water System Rehabilitation Report as information and direct administration 12-Mar-19 87/19 to draft letters to be sent to all existing users on the Churchill water system. In Progress Councillor King moved to authorize the CAO to grant the request to the Board of Directors of the Three Hills and 12-Mar-19 98/19 District Seed Cleaning Plant by having the contract and agreement of 1990 between the aforementioned parties terminated. In Progress Councillor King moved to schedule the Public Hearing for April 23, 2019 at 10:00 a.m. as per Sec. 230 of the MGA, for the purposes of amending Land Use Bylaw 1773 for the 26-Mar-19 122/19 redesignation of portions of the NW 30-33-26 W4 (Plan 1014421, Block 1, Lot 1), from the Agriculture District to the See Motion # 176/19- Direct Control District 6. COMPLETED Public Hearing Postponed Councillor King moved to schedule the Public Hearing, as per 26-Mar-19 124/19 Section 230 of the Municipal Government Act, to be held on April 23, 2019 at 11:00 a.m. On April 23, 2019 Agenda Deputy Reeve McGhee moved to direct administration to 26-Mar-19 137/19 bring the Strategic Plan to the April 15th Committee of the On the COW Meeting Whole Meeting for further discussion. COMPLETED Agenda for April 15th Deputy Reeve McGhee moved to direct administration to 26-Mar-19 138/19 bring the Community Grants to Non-Profit applications to the On the COW Meeting April 15th Committee of the Whole Meeting. COMPLETED Agenda for April 15th Councillor Christie moved that Council approve an additional $30,000 to the Agricultural Services 2019 budget for a 09-Apr-19 158/19 seasonal position and funding for advertising and education on Clubroot, with funds to come from general operating revenues. COMPLETED Deputy Reeve McGhee moved that Council supports the recommendation of the Agricultural Service Board to discontinue the rental equipment program, donating the 09-Apr-19 159/19 Scales and Cattle Chute to the local 4-H district, and to dispose of the remainder rental equipment through a local equipment bid. COMPLETED Deputy Reeve McGhee moved that Council receives for 09-Apr-19 160/19 information the January to December 2018 Financial Reports as presented. COMPLETED Councillor King moved that Council receives for information 09-Apr-19 161/19 the October to December 2018 Bank Reconciliation as presented. COMPLETED

252 2019.04.23 Council Package Council Action Items Description/Motion Meeting Date Motion # Action Required Assigned To Due Date Status Councillor King moved that Council transfer the 2018 Financial Surplus funds in total of $3,500,000 to the following reserves: 09-Apr-19 162/19 $2.1 million to Revenue Stabilization Reserve and $1.4 million to Road Reserve. COMPLETED Councillor Hugo moved that Council transfer $116,923.11 09-Apr-19 163/19 from Transitional Reserve to Gravel Reserve for 2018. COMPLETED Councillor McGhee moved that Council transfer $793,521.51 09-Apr-19 164/19 to Transitional Reserve for the purposes of funding the 2018 projects carried forward to 2019 COMPLETED Councillor King moved that Policy #3-3, Board and Committee 09-Apr-19 165/19 Appointments be approved as presented COMPLETED Councillor King moved to direct administration to respond to Rocky View County’s request for a meeting and note that at 09-Apr-19 166/19 some point, in the future, when it is convenient, we agree to a meeting. COMPLETED Councillor McGhee moved that Council receive the Council 09-Apr-19 167/19 and Committee reports as presented. COMPLETED Deputy Reeve McGhee moved that Council approve the Chief 09-Apr-19 171/19 Administrative Officer Term Employment Agreement between Mike Haugen and Kneehill County. COMPLETED Councillor Penner moved that Council authorize the Reeve to 09-Apr-19 172/19 sign the Chief Administrative Officer Term Employment Agreement with Mike Haugen on behalf of Kneehill County. COMPLETED Councillor King moved that the Chief Administrative Officer Term Employment Agreement between Mike Haugen and 09-Apr-19 173/19 Kneehill County remain confidential in accordance with FOIPPA Section 17 "disclosure harmful to personal privacy". COMPLETED Councillor King moved that Council formally appoint Mike Haugen to carry out the powers, duties and functions of Chief 09-Apr-19 174/19 Administrative Officer in accordance with Section 205 (1) of the Municipal Government Act and Kneehill County CAO Bylaw No. 1765, effective May 1, 2019. COMPLETED Deputy Reeve McGhee moved that Council postpone the Public Hearing to redesignate a portion of the NW 30-33-26 W4 (Plan 1014421; Block 1; Lot 1) specifically a triangular 15-Apr-19 176/19 piece of land approximately 250m2 east of the residence along the easterly parcel boundary, from Agriculture District to Bylaw 1794 Direct Control District 6 scheduled for April 23, 2019 at 10 a.m. to a later date as requested by the applicant. COMPLETED

253 2019.04.23 Council Package