What is the effect of local improvement taxes on real property?

Saskatchewan, Canada


The following excerpt is from Campbell et al. and City of Regina, Re, 1969 CanLII 657 (SK CA):

In City of Toronto v. C.P.R. Co. (1896), 1896 CanLII 25 (SCC), 26 S.C.R. 682, Gwynne, J., at p. 689, said: The tax which in a case of local improvement they are authorized to impose is a special rate, to be assessed upon real property specially benefited by a work, proportional to the benefit conferred by the work upon the lands assessed.

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