Bylaw No. 2019-46 The 2020 Alley Maintenance Special Tax Bylaw, 2019
The bylaw imposes a special tax based on the assessable frontage and flankage of all properties abutting alleys on their rear property line or flank to raise revenue for alley maintenance. The Director will determine the assessable flankage of that property in a manner consistent with the City’s policy for determining an equivalent front footage for irregular shaped lots to ensure all properties with alley access will be charged an equitable amount for alley maintenance. The tax rate is $2.80 per assessable foot for gravel alleys and $3.98 per assessable foot for paved alleys. The estimated annual cost of providing alley maintenance is $5,268,715. A property owner may request that the Director review the
application or calculation of the tax on a property if the owner considers that an error or omission was made. As required by section 278(2) of The Cities Act, the Bylaw states that any excess revenue will be held in reserve and used for alley maintenance in future years.