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The Saskatchewan Municipal Board (SMB) is an administrative tribunal established for regulatory and quasi-judicial purposes in dealing with issues from local authorities.
Additionally, the SMB serves as the Board of Revenue Commissioners (BRC). The BRC is responsible to hear and decide appeals on taxes assessed by the province and considers requests for write-offs and cancellations of debt owing to the province.
The Saskatchewan Municipal Board has several committees to hear and decide appeals, which include:
Additionally, the SMB hears and decide appeals on taxes assessed by the province and approves write-offs and cancellations of debt owing to the province.
The Assessment Appeals Committee hears and decides appeals:
The Board of Revenue Commissioners hears and decides appeals on taxes assessed by the province involving:
The Fire Prevention Appeals Committee hears and decides appeals from:
The Municipal Boundary Committee reviews applications for municipal boundary changes when there is a disagreement over the change or amalgamation.
The Planning Appeals Committee hears and decides appeals from:
The Road Maintenance Agreement Committee hears and decides road maintenance agreement issues involving:
The Weed Control Appeals Committee hears and decides appeals from decisions made by a municipality about weed control orders.
Municipalities and local authorities requiring approval to start projects or enter into financing arrangements will make application to the Local Government Committee (LGC). These include:
Municipalities require approval from the LGC to start a local improvement project.
Municipalities and public utility boards require approval for the following (which come into effect only after approval is given):
Municipalities and local authorities may require approval from the LGC to borrow money to fund projects or operations, or guarantee the loan of a controlled corporation. Also, public utility boards may require approval to borrow money to pay for operating costs.
Cities may apply to have a debt limit established. The LGC recommends a city have an established debt limit in order to avoid the requirement for approval of every borrowing it undertakes. A city's debt limit is determined by its own source revenues from the previous year.
Newly updated legislation allows for municipalities other than cities to apply to the LGC to establish a debt limit that exceeds their own source revenues from the previous year. Municipalities interested in establishing a debt limit should consult with the LGC to determine the anticipated benefits.
Establishing a debt limit will allow a municipality to borrow money for a term of over three years without approval from the LGC. However, if the municipality would like to borrow or guarantee money in excess of its debt limit, approval would be required for the additional amount.
Municipalities may invest surplus money in:
Any other type of investment may require approval from the LGC.
Town of White City v Rural Municipality of Edenwold No. 158
The Municipal Board Act provides authority to the Saskatchewan Municipal Board (SMB).
Other legislation that guides the SMB includes:
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