eFocus Municipal Assessment & Taxation Vol 19, No 11 May 26, 2014 eFocus Municipal Assessment cases, commentary, news, trends, & TAXATION ideas, warnings & best practices

Inside this issue Speaking of plebiscites... n accordance with Section 8(1)(b) of the Municipal Elections Act, 1996, Coast to Coast to Coast 2 Kingston passed Bylaw 2014-73, regarding the placement of the following That’s an idea! 3 I question on the 2014 Municipal Election Ballot: Are you in favour of a casino Verbatim: What is a Photocopier? being located in the City of Kingston? The results will be binding if 50% of electors Legal Briefs 4 vote on the question and more than 50% of those votes are in favour of the result. Quirky but True... If a binding YES vote, council would be required to advise Lottery and Payment in Lieu of Taxes 5 Resources: New & Noted Gaming Corporation it consulted with the public and the public were in favour of Disaster Mode a casino in Kingston. If the question is rejected, council would be required to advise Foreign Affairs 6 that the public were not in favour and provide the OLG with a resolution. Any Transitions person or entity may appeal the bylaw to Ontario’s Chief Electoral Officer on the Calendar grounds the question does not comply with criteria of the wording being clear, work word concise and neutral and being the question must be answered by the only permitted choices "YES" or "No" The stock will bounce back, phrase. Maybe it will be worth and casinos... something by the time your Harrah’s Philadelphia Casino and Racetrack tax incentives used to attract the grandkids inherit it. casino expired, the casino filing an appeal arguing Delaware County’s $218 million assessment is “excessive, improper, unjust and contrary to law.” The From The Devil’s Dictionary of casino earlier appealed that assessment to the county’s Board of Assessment un- Business Jargon by David Olive successfully. Harrah’s opened on the waterfront in January 2007 and cost $430 Planning a Plebiscite: million, taxes waived through 2013. Harrah’s is not appealing the city of Chester Asking your Community or school district values of $52.5 million, expected to result in approximately $1.7 Thursday, June 5, 2014 at million for the city and $3 million for the school district. 1pmET, free webinar/phone in for subscribers: see pg6 Olympic venues now exempt from property tax ochi’s Olympic sports venues and hotels are now exempt from property tax by the regional Krasnodar gov- ernment www.krasnodar.ru/en/content/563/show/14773 until January 1, 2015, a move analysts said reflects S the “hopelessness” of the financial position after the Games. This includes sporting venues, Olympic village, the media centre and Russian International Olympic University, as well as transportation and engineering infra- structure and hotels built as part of the construction. According to a Finance Ministry spokesperson, lifting the 2.2% tax on the net value of a company’s assets means the region will not receive some 4 billion rubles (US $114 million). The government sunk more than $50 billion into preparations for the Sochi Games and encouraged billionaires to invest heavily in infrastructure. Construction was plagued by cost overruns with private investors granted huge loans by a state-owned bank and the resort now struggling to attract tourists. www.themoscowtimes.com/business/article/sochi-lawmakers-attempt-to-save-failing-olympic-venues-with-tax- break/499983.html In February, Fitch Ratings noted the region’s large increase in debt “is manageable because the economy is well diversified and there is a steady flow of funding from the federal government.” Indebtedness “rose rapidly to 47% of the region’s current revenue in 2013,” from 3% in 2009 largely related to building new infrastructure in and around Sochi. www.fitchratings.com/gws/en/fitchwire/fitchwirearticle/Russian-Winter-Olympics?pr_id=819591

eFocus Municipal Assessment Manitoba extends seniors’ rebate & TAXATION Manitoba’s seniors who are 65 by the end of 2014 and live in their own home can ap- Subscription info/corrections: ply for a tax rebate of up to $235 in 2014 in the Seniors’ School Tax Rebate. Another Jon Denman, Subscriber Services [email protected] 7,200 senior homeowners will pay no education property tax in addition to nearly 902-820-3300 tel 10,000 who already had school taxes eliminated through the Education Property Tax 902-820-3301 fax Credit and Education Property Tax Credit top up. The rebate will fully eliminate school 866-554-6555 tollfree taxes from seniors' property bills by 2016. An estimated 80,000 homes are owned by seniors in Manitoba. www.manitoba.ca/seniorsrebate

Communications [email protected] www.COMvivio.com eFocus Municipal Assessment & Taxation Vol 19, No 11 May 26, 2014

Coast to Coast to Coast property tax exemption is being applied for and the

Canada income of all members of the same family in the same household, excluding an allowance paid pursuant to British Columbia the War Veterans Allowance Act or pension paid pursu- Victoria Council gave first reading of the tax bylaw and ant to the Pension Act, must be equal to or less than, amended the preliminary 2014-2018 Financial Plan, $24,515 for the immediately preceding calendar year. increasing investment in cycling infrastructure by www.truro.ca/component/option,com_docman/ $50,000 per year for the next five years, and investing Itemid,676/gid,2167/task,doc_view an additional $121,639 in cycling and pedestrian im- provements in 2014. Council gave preliminary approval Prince Edward Island to an overall tax increase of 2.51% for an increase of Finance Minister Wes Sheridan said the province’s 2% 2.75% for residential (up $60 for average residential tax increase reflects the CPI and that years ago the property) and 2.3% increase for business (up $150 for government decided to put a three-year freeze in place typical business property.) This is the lowest tax in- to “make sure that we've got to the very science of crease in 14 years. The operating budget is $209.8 mil- how we could adjust the property tax each and every lion, $2.81 million over 2013. www.victoria .ca/EN/ year.” People can now pay property tax bills online in meta/news/news-archives/2014-archive/feedback-invited- three supplements until the end of November, soon a on-2014-2018-draft-financial-plan.html possibility that tax bills will be online, saving thousands of dollars in postage. Alberta Calgary’s factor to calculate the rebate depends on United States property’s assessment class: residential, non residen- Altoona, Iowa approved a Quotable Quote tial, or farmland, the amount calculated by multiplying second massive building for “There is only one thing the property’s assessed value by the relevant rebate Facebook, part of a $1 bil- about which I am certain, factor. For properties having more than one assess- lion data centre, offering and that is that there is ment class, multiply the assessment value per class by 20 years of no property tax the relevant rebate factor. www.calgary.ca/CA/fs/Pages/ and $18 million in tax very little about which Property-Tax/Property-Tax-Rebate.aspx credits. Some, ironically one can be certain.” Lacombe’s increase in assessment from new growth posting on Facebook, are W. Somerset Maugham generated additional tax revenue, so the municipal slamming the deal. “I think property tax rate increase has been reduced from if we want progress, and 2.85% to 2.3% this year. www.lacombe.ca/home/ you don’t want it to go, in this case, to Nebraska, if showdocument?id=8 you’re gonna play you’re gonna pay,” said Mayor Skip

Manitoba Conkling. www. facebook.com/careers/locations/altoona Winnipeg’s reassessment punishes homeowners in Opponents say new statistics show Seneca Nation some of the poorest neighbourhoods where valuation casinos haven’t held down property taxes or crime in rose by 53% since 2009, said Councillor Ross Eadie, New York. Former Rochester Mayor Bill Johnson’s con- handing out colour coded maps with rates in the city. sulting firm, in conducting research for No More Casi- www.winnipegsun.com/2014/05/02/city-taxes-unfairly- nos Coalition said the only year tax rates went down in punish-inner-city-eadie host communities was the first year of operations, alt- hough communities were promised held or lower rates. Ontario More than $1.3 billion in property in Des Moines, Io- With higher than expected assessment growth, King- wa is off tax rolls: just some 60% of properties gener- ston’s staff recommended the 2014 municipal property ate taxes. An analysis found the amount of tax exempt tax rate increase be lowered from 2.5% at budget time property ballooned 38% from 10 years ago, prompting to 2.13% . www.cityofkingston.ca/city-hall/news-public- calls to charge for certain services. Rhode Island and notices/-/asset_publisher/VePzQlLkmo0v/content/2014- Connecticut make state payments to cities with high budget-related-property-tax-increase-lower-than-expected concentrations of nonprofits. Minneapolis in Minneso- Nova Scotia ta takes in more than $1 million annually in a service Truro approved a property tax exemption for residen- fee for street maintenance and streetlights based on tial property in the amount of the lesser of, $197 or square footage of tax exempt property. www. property taxes owing for 2014-15, provided the as- desmoinesregister.com/story/news/local/des-moines/ sessed owner is the primary resident for which the 2014/05/04/untaxed-properties-increase/8684593 2 [email protected] www.COMvivio.com eFocus Municipal Assessment & Taxation Vol 19, No 11 May 26, 2014

That’s Hello eBilling, goodbye paper bills an Property owners can now receive their City of Victoria Property Tax Notice electronically. eBill- idea! ing offers convenient 24 hour online access to current and previous tax notices, quick and relia- ble delivery of tax notices and less paper waste in being better for the environment. www.victoria.ca/EN/meta/news/news-archives/2014-archive/sign-up-for-property-tax-ebilling.html cost-cutting & revenue hints Welland clarifies water rates ...and if you switch to ebills, provide Along with their online Tax Allocation Calculator for reasonably priced hard copies

property owners, www.welland.ca/finance/TaxCalculator.asp, Welland Verbatim: What is a Photocopier? posted detailed assistance for residents regarding water and waste- sing the transcript, this dramatiza- water rates, including easy to follow explanations encouraging residents U tion of a deposition centres on how to read water meters and be familiar with usage including how to the definition of a photocopier after read flow and leak indicators. Encouraging residents to understand the Cuyahoga County Recorder’s Office mechanisms as well as rates helps users decipher often confusing decided to charge the public and media systems. Ontario, www.welland.ca/finance/Water.asp#wtrrates. $2 a page for deed and mortgage cop- Enforce code violations by fining the perpetrators on assessments ies. Lawyer David Marburger argued A special property tax assessment of $49,170 is proposed to cover code against the policy, saying every “page” enforcement at a residential property where a city says 59 tires, more on a data CD should be provided “at than 100 bicycles and parts and four inoperable vehicles were stored cost,” a fraction of the charge. Ohio with debris, dead trees and paint cans. Supreme Court ruled that the county A report recommends Fairfield City Council adopt a resolution for must provide CDs of recorded deeds Solano County Tax Assessor, through the assessment, to reimburse the and mortgages for $1. city for costs. After a complaint, enforcement officials investigated and www.supremecourt.ohio.gov/Clerk/ a county Superior Court judge issued a nuisance abatement warrant al- ecms/resultsbycasenumber.asp? lowing the city onto the exterior of the property to abate violations. A type=3&year=2010&number=2029&myPa hearing occurred where the couple who own the site refused access to ge=searchbycasenumber.asp the yards. The $49,170 represents the cost of enforcement, including While the video misrepresents the $8,172 for city staff time. California emotional temperature of questioning

Hold grantees accountable for tax deals by the actor playing him in being exas- The owner of Medley Centre, a suburban shopping mall, missed a $3.8 perated and yelling, Marburger also million PILT payment covering the last five years. The county, town and said, “I don’t have that much hair.” school district are taking a united stance, their lawyers advising Bersin 6.59mins, www.nytimes.com/video/ Properties it will now have to pay property tax as in missing its PILT opinion/ 100000002847155/verbatim- what-is-a-photocopier.html? deadline, the deal is being cancelled. Monroe County Executive Maggie playlistId=10000000 1150263. Also see Brooks said, “No one ever wants to engage in a legal battle because www.cleveland.com/ tipoff/index.ssf/ there is a cost to that. But I think the bigger picture is what is owed to 2014/04/cleveland_lawyer_whose_ the taxpayers...” in the PILT agreement. Bersin Properties said they deposit.html “believe the lawsuit threatened by the taxing jurisdictions not only will fail to produce the results they desire, but it is not legally supportable.” New York, www.whec.com/news/stories/ S3421666.shtml

Increase fines on derelict properties Savannah might penalize owners of derelict property by increasing their property tax rates, an ordinance that would help keep deteriorating structures from becoming nuisances while generating revenue toward the costs associated with blight. Certain properties meeting a number of criteria such as being a public safety risk would be subject to the sevenfold increase (12.48 mills) on the base tax. Criteria include the property being uninhabitable or unsafe, having repeated illegal activity occur and failure to correct code violations. Aesthetic reasons would not be a basis for the higher rate. The higher tax rate would be eliminated once city officials verify problems have been addressed, owners then eligible—for every $25,000 invested in renovation up to $100,000 —for a reduc- tion in the current city property tax rate by .5 mills per year for up to four years. In 2008, an ordinance was adopted to allow the city to bypass Recorder’s Court for certain violators and issue fines for failing to maintain rental properties. Since March 2011, 28 properties were enforced with $35,000 in fines and fees. Georgia

Does your jurisdiction have a revenue or cost-cutting idea to share? Please email [email protected]. 3 [email protected] www.COMvivio.com eFocus Municipal Assessment & Taxation Vol 19, No 11 May 26, 2014 Akron City School Dist. Bd. of Edn. v. ty should stop collecting the disputed fee and reimburse Summit Cty. Bd. of Revision, 2012-1542 cities for a portion of previous years’ fees. The county LEGAL When a property has been sold more than disputed the request, but stopped collection during the briefs 24 months before the lien date in a reap- 2012-13 budget year. Through a final joint settlement praisal year and reappraisal does not use agreement, the county was to pay back $2.87 million. that sale price as property value, the sale should not be presumed “recent” when determining value for that A judge agreed that a higher lease moved a property year, ruled the Supreme Court of Ohio. into a different category warranting a higher assess- www.akronlegalnews.com/editorial/9914 ment. A town and Rite Aid brought appraisals to trial who said the property was worth $3.6 million and $1.6 City of Alhambra, et al. v. County of Los Angeles million respectively. Schodack, New York’s initial proper- California Supreme Court ruled a complex calculation ty assessment of $2.5 million was ultimately upheld. to charge for property tax administration resulted in overcharging. Stanislaus County cities claimed the coun-

Quirky but true... From the Ford file “Please Just Make it Stop”

ayor and his councillor brother helped a client of their family business Deco Labels M and Tags Inc—sources said worth approximately $1 million a year—to lobby ’s city manager for a property Tax Increment Equivalent Grant, repeatedly intervening without disclosing the relationship. The Globe and Mail investigation found that after “Fifty-Five Developments-Apollo the Fords took office in 2010 they intervened for Apollo Health and Beauty Health and Beauty Corporation: Care, urging Joe Pennachetti for the grant with information obtained under A manufacturer currently located the Freedom of Information Act showing the Fords activity. Councillor Ford in the GTA is completing construc- called it “absolutely ridiculous” to suggest Apollo got special treatment and tion on a new 385,000 sf facility Richard Wachsberg, Apollo’s co-owner and chair, said he didn’t know how in North York. The building will the Fords became involved in so many company issues, he couldn’t address house their Corporate Head why the relationship was never disclosed to city staff for the grant or myriad Office, R&D facilities along with municipal issues, “from stop-sign designations to building permits.” manufacturing and warehouse The Globe writes the Fords apparently got involved in spring 2011 when space. They will employ approxi- construction of Apollo’s facility was well underway. Councillor Ford called mately 400. The company exports Pennachetti to an “impromptu meeting” in the mayor’s office; Wachsberg 95% of its product outside of asked for the Tax Increment Equivalency Grant for new buildings. After a Canada. Initial meetings took new development is assessed by the Municipal Property Assessment Corpo- place in September of 2009 as the ration (MPAC), city staff calculate a grant based on the difference between company was exploring a variety the higher tax on a new building and tax on undeveloped property: the city of location options including that pays back 60% of 10 years of that difference. Notes show Wachsberg wanted of locating near a major supplier to receive a grant covering 20 years as well as a “different percentage.” in Chicago, Illinois. The City’s In a letter to Wachberg, Pennachetti explained the city couldn’t make an ability to offer a property tax in- exception. The next day, Wachberg emailed the Fords that the response was centive was critical factor in their “very unexpected given our conversations and we are quite disappointed in location decision.” pg 25 in Re- the result.” The company then urged Pennachetti to amend the land’s classi- view of the Imagination, Manufac- fication, Apollo applying as a tenant, the owner, Fifty-Five Developments Inc. turing, Innovation, Technology participating in the tax program and negotiating an MPAC agreement that (IMIT) Financial Incentive Pro- classified the developed land as farmland, significantly increasing the grant. gram, Tax Increment Equivalency Pennachetti wrote Wachsberg, saying with MPAC’s decision, it would rec- Grant, 32pgs, www.toronto.ca/ ognize the predeveloped land as farmland (hence a larger grant to Apollo, legdocs/mmis/2012/ed/bgrd/ estimated at $2.5 million). At the factory’s grand opening June 2012, the backgroundfile-48332.pdf Fords presented Wachsberg and his brother with an official city scroll. Two months later, in a sewage spill investigation suspecting the plant, the city agreed to treat Apollo’s excess dis- charge at a city treatment plant for a fee, Wachsberg complaining “no one from the bureaucracy warned him about the city’s water standards before he moved his company to Toronto.” www.theglobeandmail.com/news/ politics/fords-helped-lobby-for-clients-tax-break/article18605744. 4 [email protected] www.COMvivio.com eFocus Municipal Assessment & Taxation Vol 19, No 11 May 26, 2014 Payment in Lieu of Taxes DISASTER MODE...

Carthage Energy LLC, which runs a cogeneration plant, Flood Recovery for your Home or Business failed to make its $50,000 January 2014 payment to Government of New Brunswick taxing jurisdictions under a 15-year PILT agreement of 13pgs, www.gnb.ca/public/PDF/FloodRecovery-e.pdf the Jefferson County Industrial Development Agency. AG Report Prompts Earthquake Preparedness Review Resources: New & Noted This audit determine if Emergency Management BC is adequately prepared to manage effects of catastrophic School Board Connects... earthquakes and is publicly reporting on the province's ...is a web-based application by the preparedness. www.bcauditor.com/pubs/2014/report15/ Municipal Property Assessment catastrophic-earthquake-preparedness

Corporation that provides Ontario Special Report, Natural Catastrophes: A Canadian school boards with access to assess- Economic Perspective, TD Economics ment information, including general property details Natural catastrophes have major affects on people, and school support information. School Board Con- property and prosperity across Canada. The economic nect™provides customized reports such as New Roll and financial impacts tend to be masked by how eco- Entry and School Board Population Reports. An en- nomic indicators are calculated. With no sign that hanced version provides detailed property information things are going to be getting any better,” it’s prudent and data export tools. A year end tax file and analysis to think of long term implications of inaction…” 5pgs, of five reports provide summarized assessment roll www.td.com/document/PDF/economics/special/ totals. By subscription www.mpac.ca/pdf/ NaturalCatastrophes.pdf Assessment_Products_ENGLISH_Fact_Sheet.pdf National Resilience Agency Needed to Prepare for Fracking Up, Valuationmagazine Continued Disasters www.planetizen.com/node/68582? Fracking can cause property values to decrease by 4% utm_source=newsletter&utm_medium=email&utm_campa to 15%, said law firm Ballard Spahr, outlining findings in ign=05082014

its presentation, Oil and Gas Exploration for Mortgage In most Contra Costa municipalities, stormwater pollu- Bankers, www.ballardspahr.com/eventsnews/events/ tion prevention is largely funded by a stormwater as- 2014-04-22-oil-and-gas-exploration-for-mortgage- sessment on property tax bills under Special Taxes and bankers.aspx. It noted that unknown and potentially Assessments. Authorized in 1993, these range from $25 hazardous effects of fracking can cause property values to $45 for a single-family home, based on estimates of for homes with gas wells to drop significantly, particu- impervious area. www.cccleanwater.org/budget-finance larly where there are concerns about contaminated water, air pollution and earthquakes. www.valuation- A major concern for waterfront cities in Washington digital.com/valuation/20121stQ#pg16 state, the Municipal Research and Services Center put together a review of current policy and planning Greening the Property Tax efforts regarding concerns of rising sea levels. http:// By Nicola Brandt, OECD Working Papers on Fiscal insight.mrsc.org/2014/04/28/sea-level-rise-a-challenge-for- Federalism, No. 17, OECD Publishing, 2014 washingtons-coastal-communities/#more-4854 Externalities of land development—new infrastructure, loss of open space or air pollution due to longer com- Property Tax Reductions to Diminish as Housing mutes—are not internalized fully by taxes. Some evi- Market Improves, May 2014 dence suggests higher property taxes can limit sprawl, A law allowing temporary property tax reductions in particular when the tax on land is higher than on during the housing crash is done, reports the Califor- structures. 23pgs, www.oecd-ilibrary.org/taxation/ nia Legislative Analyst’s Office, predicting big increases greening-the-property-tax_5jz5pzw9mwzn-en for property taxes as the real estate market improves

Tax law leads to savings for big-building owners at percentages much higher than Proposition 13 would Two articles examine inequities of property tax rates typically allow. 11pgs, http://lao.ca.gov/reports/2014/ finance/property-tax/property-tax-050514.pdf where commercial property owners in Dallas County, Texas “shaved more than $4.8 billion off preliminary In How the Rich Stole Christmas, the writer says prop- tax appraisals.” www.dallasnews.com/business/business- erty tax abatements will cost Philadelphia schools near- headlines/20140426-tax-law-leads-to-towering-savings-for ly $50 million in 2014 lost revenue. www.citypaper.net/ -big-building-owners.ece article.php?How-the-rich-stole-Christmas-in-Philly-18217 5 [email protected] www.COMvivio.com eFocus Municipal Assessment & Taxation Vol 19, No 11 May 26, 2014 Foreign Affairs Pakistan’s Excise and Taxation Department Rawalpindi sealed 334 residential and commercial buildings in the city due to property tax arrears. In total, the property owners defaulted on some $20.4 million in property tax.

Australia’s $1.3 billion increase in property tax revenue is a major contributor to the state government’s plans in Victoria. The Property Council of Victoria is opposing a new $17.1 million tax on apartment buyers to fund activities of the new Metropolitan Planning Authority which, combined with the 2013 eFocus& Municipal Assessment expansion of a Congestion Levy, “exposes a government with an unhealthy addiction TAXATION to property taxation...any move by the government to triple tax property value uplift Subscription information/corrections: will face fierce opposition from the industry.” www.propertyoz.com.au/Article/ Jon Denman, Subscriber Services [email protected] Resource.aspx?p=21&media=2400 902-820-3300 tel 902-820-3301 fax Transitions 866-554-6555 tollfree Advisory Panel Nova Scotia: Initiating and operating regional shared services, a Chief Operating Chair, Susan de Avellar Schiller, MCIP, RPP Vice Chair, Ontario Municipal Board Officer is being sought for the Municipal Regional Joint Services Board, Lunenburg Vice Chair, Assessment Review Board Vice Chair, Environmental Review Tribunal Region (Municipality of the District of Lunenburg, towns of Bridgewater, Mahone Bay). Robert Butterworth, Q.C. Posting #JSB2013-02, open until filled. www.bridgewater.ca/employment-opportunities/ Counsel, Walker West Longo LLP

employment-opportunity-chief-operating-officer-for-regional-joint-services-board.html Ron Cust, Director of Legislative Projects Alberta Municipal Affairs

Connie Fair, President & CEO Calendar BC Assessment

Jody E. Johnson, LLB, MPA, AMCT Aird & Berlis LLP eFocus Mini-Conference 2 Planning a Plebiscite: Asking your Community Giselle Kakamousias, MRICS, AACI Vice President Property Tax Thursday, June 5, 2014, 1pmET Turner Drake & Partners Ltd.

Ken Marsh, CMI, CET Director, Property Taxation Free webinar/phone in for subscribers and their guests, with panelists: TransCanada Pipelines Ltd.

 Warren Waycheshen, Deputy CAO, District of Kitimat, BC who will present a Carla Nell, MA, AIMA, PLE, CEI Vice President, Tax Policy MTE Consultants Inc. case study regarding the process of April’s 2014 pipeline plebiscite in Kitimat; Enid Slack, PhD  Don Barr, City Assessor, Regina, SK who will speak on the logistics of plebiscites; Director, Institute on Municipal Finance and Governance, Adjunct Professor Munk  School of Global Affairs Scott Hennig, VP, Communications, Canadian Taxpayers Federation speaking on University of Toronto

how plebiscites are a great tool to gauge opinion and create issue urgency and ©2013 COMvivio™ Communications. accountability, giving direction to politicians in a fundamental form of democracy; All rights reserved. Sold by subscrip- tion and $10 same site licenses. No  Craig Worden, Executive VP, Public Affairs, Pollara Strategic Insights, Toronto, ON part of this work covered by the who will speak on question neutrality and how to otherwise consult the public publisher’s copyright and/or the issue given interest groups and the potential for low turnouts—and how making often may be reproduced or copied in any form or by any means without the unpopular decisions are part of jurisdictional leadership. written permission of the publisher, Moderator: Jon Denman of eFocus. who may provide courtesy single duplication privileges. Information Please register by June 4 with your name, organization and email (that your subscrip- contained in this publication is com- piled from sources believed to be tion is delivered to), including any advance questions to [email protected]. reliable and original work. While

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For a free issue see We welcome subscriber comments including story ideas, news, feature submissions, book reviews, job and appointment notices. Please email [email protected]. www.COMvivio.com or email [email protected] eFocus© is Canada’s preeminent property tax publication, targeted to appraisers, valuers and tax professionals – from expert to student – in government, agencies such as assessment review boards, legal firms and private appraisal firms. Moved online in January 2013 to become eFocus still exclusively for subscribers, regular columns include features, legal briefs, trends, resources, payments in lieu of taxes, job links and news on emerging issues in North American jurisdictions, particularly those counter- efocus is on Twitter acting fiscal pressures. Clips from around the world are included, such as jurisdictions adopting or modifying their valuation and @eFocusPTV property tax systems. ISSN 2291-3785: from Vol 18, 24 issues per year

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