HIGHLIGHTS
* The Alberta Court of Appeal has dismissed the appeal of a number of Lethbridge feedlots who argued that a bylaw passed by the County of Lethbridge which imposed a business tax based on the number of cattle which were permitted to be fed in their feedlots was invalid. The Court of Appeal upheld the decision of a Chambers Judge, who concluded that the County's authority to assess a business tax "based on storage capacity of the premises occupied for the purpose of the business" was broad enough to authorize the imposition of the business tax. (Van Raay Paskal Farms Ltd. v Lethbridge (County), CALN/2019-004, [2019] A.J. No. 46, Alberta Court of Appeal)
Download >> Agricultural Law Netletter - Thursday, February 21, 2019 - Issue 413
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