MAP210 - Municipal Tax Administration

Subject Title
Municipal Tax Administration

Subject Description
The student will be introduced to an overview of municipal finances and how they have evolved to the present. The student will be shown the changes affecting property taxation, which include education taxes, elimination of the business occupancy tax, and the system of tax rates. Further, the student will be taken through an overview of the property assessment and taxation system followed by the Tax Collector's Statutory Guide and a second look at the tax roll.
TO COMPLETE MAP210 ALL STUDENTS ARE REQUIRED TO PURCHASE THE AMTCO TEXT.

Credit Status
This is a credit subject applicable towards the Real Property Administration Diploma Program and the Public Administration Municipal Program offered through the School of Accounting and Financial Services.

Learning Outcomes
Upon successful completion of this subject the student will be able to:

1. Understand the tax collection function within a broader financial context.

2. Explain the main sources of revenues and to provide an overview of their evolution to the present.

3. Describe the Assessment Roll and the specific information it contains.

4. Describe the property classes and codes, and the realty tax qualifier codes.

5. Outline municipal staff involvement in the assessment function.

6. Describe the annual current budget process.

7. Understand the municipal role with respect to education taxes.

8. Calculate the tax rates and the revenues raised from taxes.

9. Describe the preparation of a Tax Roll, and the information, which it is to contain.

10. Explain the tax billing process (interim and final billings, instalment billings, penalty and interest charges).

11. Describe the various ways in which the Tax Roll can be adjusted through increases or reductions.

12. Discuss the various property tax mitigation tools, policies and capping provisions.

Cheating and Plagiarism
Each student should be aware of the College's policy regarding Cheating and Plagiarism. Seneca's Academic Policy will be strictly enforced.

To support academic honesty at Seneca College, all work submitted by students may be reviewed for authenticity and originality, utilizing software tools and third party services. Please visit the Academic Honesty site on http://library.senecacollege.ca for further information regarding cheating and plagiarism policies and procedures.

Discrimination/Harassment
All students and employees have the right to study and work in an environment that is free from discrimination and/or harassment. Language or activities that defeat this objective violate the College Policy on Discrimination/Harassment and shall not be tolerated. Information and assistance are available from the Student Conduct Office at student.conduct@senecacollege.ca.

Accommodation for Students with Disabilities
The College will provide reasonable accommodation to students with disabilities in order to promote academic success. If you require accommodation, contact the Counselling and Disabilities Services Office at ext. 22900 to initiate the process for documenting, assessing and implementing your individual accommodation needs.