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FINANCIAL PLAN 2014-2018

2014-2018 FINANCIAL PLAN - rdck.ca · 642 ymir community hall 805 con transit - castlegar, defined areas i & j ... 647 salmo wellness centre 811 kootenay west transit

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FINANCIAL PLAN2014-2018

Regional District of Central Kootenay2014 - 2018 Financial PlanMarch 20, 2014

Table of Contents

1. Adopted RDCK Bylaw 2392 respecting the Financial Plan for the years 2014 - 2018

2. List of Regional District of Central Kootenay Services

3. Charts Summarizing Expenditures for Aggregate 2014 Budget

4. 2014 Tax Requisition for Electoral Areas A to K, showing rate per $1,000 for each service that is taxed based on assessment.

5. 2014 Tax Requisition for Municipalities, showing rate per $1,000 for each service that is taxed based on assessment.

6. 2014 - 2018 Financial Plan showing, by service, all budgeted (Revenues) and Expenses for each year.

Regional District of Central Kootenay2014 - 2018 Financial PlanMarch 20, 2014List of Services

Service Code Service Description Service Code Service Description

101 GENERAL ADMINISTRATION 174 ADVISORY PLANNING - AREA E102 DISCRETIONARY GRANTS 175 ADVISORY PLANNING - AREA F103 RURAL ADMINISTRATION 176 ADVISORY PLANNING - AREA G104 GIS 177 ADVISORY PLANNING - AREA H105 BUILDING INSPECTION 178 ADVISORY PLANNING - AREA I106 PLANNING AND LAND USE 179 ADVISORY PLANNING - AREA J107 COMMUNITY SUSTAINABILITY 180 ADVISORY PLANNING - AREA K108 COMMUNITY DEVELOPMENT PROGRAM 208 FIRE PROTECTION - ARROW CREEK110 COLUMBIA BASIN TRUST 209 FIRE PROTECTION - AINSWORTH/WOODBURY111 COMMUNITY WORKS 210 FIRE PROTECTION - KASLO112 FEASIBILITY STUDY SERVICE 211 FIRE PROTECTION-DEF A-RIONDEL115 ENVIRONMENTAL SERVICES 212 FIRE PROTECTION-DEF A-DEF C WYNNDEL140 ECONOMIC DEVELOPMENT-AREA A 213 FIRE PROTECTION-DEF B-LISTER/CANYON141 EDC - CRESTON, AREAS B & C 214 FIRE PROTECTION-DEF B-DEF C CONTRACT CRESTON143 EDC - AREAS E & F, CITY OF NELSON 216 FIRE PROT - DEFINED AREA E - BLEWETT FIRE CONTRACT144 EDC SALMO AND AREA G 217 FIRE PROT - DEFINED AREA F - NORTH SHORE145 EDC - NEW DENVER, SILVERTON, SLOCAN & AREA H 218 FIRE PROT-DEFINED AREA G - CONTRACT WITH SALMO146 EDC - AREAS I & J 219 FIRE PROT-DEFINED AREA G - YMIR147 EDC - AREA K 221 FIRE PROT - DEFINED AREA I - TARRYS PASS CREEK149 SELKIRK COLLEGE - ECONOMIC CHAIR 222 FIRE PROT - DEFINED AREA J - ROBSON RASPBERRY171 ADVISORY PLANNING-AREA B 224 FIRE PROT-DEFINED AREA H - CONTRACT WITH NEW DENVER172 ADVISORY PLANNING-AREA C 225 FIRE PROT - DEFINED AREA E - BALFOUR173 ADVISORY PLANNING - AREA D 226 SLOCAN VALLEY FIRE SERVICE

Page 1 of 4

Regional District of Central Kootenay2014 - 2018 Financial PlanMarch 20, 2014List of Services

Service Code Service Description Service Code Service Description

227 FAUQUIER FIRE SERVICE 341 STREET LIGHTING-DEF A RIONDEL228 FIRE PROT-DEFINED AREA E & F - BLEWETT BEASLEY 342 STREET LIGHTING - DEFINED AREA G - YMIR229 FIRE PROT-DEFINED AREA J - OOTISCHENIA 343 SOUTH SLOCAN STREET LIGHTING230 FIRE PROT-DEFINED AREA J - HUDU VALLEY 344 BRILLIANT STREET LIGHTING231 FIRE PROT-DEFINED AREA J - FAIRVIEW CONTRACT 345 ROBSON STREET LIGHTING232 FIRE PROT-DEFINED AREA B - YAHK KINGSGATE 346 EDGEWOOD STREET LIGHTING233 JAWS OF LIFE AREA I & J 347 VOYKIN SUBDIVISION STREET LIGHTING234 JAWS OF LIFE SERVICE - KASLO AREA D 348 SLOCAN VALLEY STREET LIGHTING240 JAWS OF LIFE SERVICE SALMO AREA G 421 CEMETERY-CRESTON, AREAS A B C242 JAWS OF LIFE SERVICE CRES ABC 424 CEMETERY - AREAS E & F245 SEARCH & RESCUE - AREA K, NAKUSP 425 CEMETERY - DEFINED AREA K, NAKUSP246 SEARCH & RESCUE - NELSON SALMO AND AREAS E,F,G 426 CEMETERY - DEFINED AREA H, NEW DENVER, SILVERTON247 SEARCH & RESCUE - CASTLEGAR AND AREAS I & J 435 ANIMAL CONTROL - DEFINED AREA I BRILLIANT250 EMERGENCY COMMUNICATIONS 911 436 ANIMAL CONTROL - DEFINED AREA K, NAKUSP251 EMERGENCY PROGRAMS-CRESTON AREAS ABC 437 ANIMAL CONTROL - DEFINED AREA J ROBSON252 EMERGENCY PROGRAMS - SALMO AREA G 438 ANIMAL CONTROL - AREAS E & F253 EMERGENCY PROGRAMS - AREA K, NAKUSP 469 MOSQUITO CONTROL DEFINED AREA D254 EMERGENCY PROGRAMS - AREAS E & F, CITY OF NELSON 470 MOSQUITO CONTROL DEFINED AREA D PINERIDGE255 EMERGENCY PROGRAMS - AREA H 550 RESOURCE RECOVERY - EAST SUB REGION256 EMERGENCY PROGRAMS - KASLO AREA D 552 RESOURCE RECOVERY - CENTRAL SUB REGION257 EMERGENCY PROGRAMS - AREAS I & J 554 RESOURCE RECOVERY - WESTERN SUB REGION259 EMERGENCY PROGRAMS 556 RIONDEL REFUSE TRANSFER260 DYKING DEF B DEF C GOAT RIVER 565 SEPTAGE DISPOSAL - WESTERN RURAL265 RIONDEL DRAINAGE 610 MUSEUM - CRESTON, AREAS B,C AND DEF A

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Regional District of Central Kootenay2014 - 2018 Financial PlanMarch 20, 2014List of Services

Service Code Service Description Service Code Service Description

611 MUSEUM - SALMO AND AREA G 650 CRAWFORD BAY BEACH AND HALL621 LIBRARY-CRESTON, AREAS A B C 651 SALMO VALLEY YOUTH & COMMUNITY CENTRE622 LIBRARY - KASLO DEFINED AREA D 660 TV SOCIETY - DEFINED AREA H, NEW DENVER, SILVERTON623 LIBRARY - SALMO AND DEFINED AREA G 661 TV SOCIETY - DEFINED AREA H SOUTH624 LIBRARY FINANCIAL GRANT - DEFINED AREA K, NAKUSP 681 REGIONAL RECREATION SERVICE - KASLO, AREA D625 LIBRARY FINANCIAL GRANT - AREA J 682 CASTLEGAR & DISTRICT RECREATION SERVICES626 LIBRARY FINANCIAL GRANT - DEFINED AREA I 684 NAKUSP ARENA FINANCIAL GRANT - DEFINED AREA K, NAKUSP627 LIBRARY FINANCIAL GRANT - AREA F 685 RECREATION FAC CRESTON, AREAS B, C DEF A628 LIBRARY FINANCIAL GRANT - AREA H 697 SWIMMING POOL - SALMO AND DEFINED AREA G630 REGIONAL PARKS - CRESTON, AREAS B.C 698 RECREATION FACILITY - NELSON & DISTRICT COMMUNITY COMPLEX632 REGIONAL PARKS - NELSON SALMO AND AREAS E,F,G 699 CASTLEGAR & DISTRICT AQUATIC CENTRE633 REGIONAL PARKS - AREA H, NEW DENVER, SILVERTON, SLOCAN 784 RECREATION COMMISSION - AREA K, NAKUSP636 REGIONAL PARK - AREA A 786 RECREATION COMMISSION 6 - NEW DENVER, SILVERTON, DEFINED AREA 637 COMMUNITY PARK-AREA A-RIONDEL 787 REC COMMISSION - SALMO AND AREA G639 SUMMIT LAKE SKI HILL 789 REC COMMISSION-DEFINED AREA A641 RECREATION FAC-DEF A-RIONDEL 801 PARA TRANSIT - NEL SAL SLOC E F G DEF H642 YMIR COMMUNITY HALL 805 CON TRANSIT - CASTLEGAR, DEFINED AREAS I & J643 RECRE FACIL DEF F N SHORE HALL 807 PARA TRANSIT - CRESTON AREAS A,B,C644 RECREATION FACILITY - BURTON HALL - DEFINED AREA K 808 PARA TRANSIT - KASLO AREA D645 RECREATION FACILITY - FAUQUIER HALL - DEFINED AREA K 809 PARA TRANSIT - AREA K, NAKUSP, DEFINED AREA H, NEW DENVER, SILVE646 RECREATION FACILITY - SOUTH SLOCAN HALL - DEFINED AREA H 810 NORTHSHORE & SLOCAN VALLEY TRANSIT647 SALMO WELLNESS CENTRE 811 KOOTENAY WEST TRANSIT648 CASTLEGAR & DISTRICT YOUTH PROGRAMS 831 AIRPORT CRESTON AREAS B, C DEF A

Page 3 of 4

Regional District of Central Kootenay2014 - 2018 Financial PlanMarch 20, 2014List of Services

Service Code Service Description Service Code Service Description

921 WATER UTILITY-DEF A-RIONDEL922 WATER UTILITY-DEF A-SANCA PAR923 WATER UTILITY-DEF B-LISTER924 WATER UTILITY-DEF G-YMIR925 WATER UTILITY-DEF H-S SLOCAN926 WATER UTILITY-DEF D MACDONALD927 WATER UTILITY-DEF J LUCAS ROAD928 WATER UTILITY-DEF F-DUHAMEL C929 WATER UTILITY-DEF H-DENVER SI930 WATER UTILITY-ERICKSON931 WATER UTILITY ARROW CREEK932 WATER UTILITY-DEF K-BURTON933 WATER UTILITY-DEF K-EDGEWOOD934 WATER UTILITY-DEF K-FAUQUIER935 WATER UTILITY-DEF E-BALFOUR936 WATER UTILITY-DEF J-WEST ROBSON937 WATER UTILITY-DEF F-WOODLAND HEIGHTS938 WATER UTILITY-DEF E-GRANDVIEW939 WATER UTILITY-DEF D-WOODBURY940 WATER UTILITY-DEF H-ROSEBERY

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General Administration, $2,642,721 , 5%

Rural Administration, $1,004,697 , 2%

Community Development and Economic Development

(also includes Grants-in-Aid, Columbia Basin Trust Grants, Community Works Projects),

$4,692,158 , 9%

Planning & Development, $1,350,599 , 2%

Building Inspection, $1,041,170 , 2%

Fire Protection & Emergency Programs, $5,197,222 , 9%

Transportation Services(Public Transit, Airport and

Street Lighting), $3,302,806 , 6%

Engineering & Environmental Services

(includes waste management and water systems), $17,917,800 , 33%

Recreation Services(includes Parks, Rec Centres

and Community Halls), $15,891,133 , 29%

Museum and Library Support, $1,097,264 , 2%

Other, $357,568 , 1%

Regional District of Central Kootenay2014 Budget

Expenditures by Class

Regional District of Central KootenayTax Requisition and Calculated Residential Tax Rates - Electoral Areas2014, 2013, and 2012

Electoral Area A Creston RuralAssessment Requisition Rate/$1,000 Assessment Requisition Rate/$1,000 Assessment Requisition Rate/$1,000

101 GENERAL ADMINISTRATION 70,990,011 76,834 0.108 71,504,567 78,807 0.110 72,144,146 90,940 0.126102 DISCRETIONARY GRANTS 70,990,011 20,000 0.028 71,504,567 20,000 0.028 73,815,204 20,000 0.027103 RURAL ADMINISTRATION 70,990,011 89,462 0.130 71,504,567 93,182 0.130 72,144,146 77,061 0.107104 GIS SERVICE 70,990,011 15,562 0.018 71,504,567 13,004 0.018 72,144,146 14,819 0.021105 BUILDING INSPECTION 70,990,011 44,132 0.063 71,504,567 45,154 0.063 72,144,146 43,496 0.060106 PLANNING AND LAND USE 70,990,011 51,449 0.073 71,504,567 52,207 0.073 72,144,146 62,220 0.086107 COMMUNITY SUSTAINABILITY 70,990,011 0 0.014 71,504,567 10,352 0.014 72,144,146 14,093 0.020112 FEASIBILITY STUDY SERVICE 70,990,011 0 0.000 71,504,567 0 0.000 72,144,146 2,449 0.003140 ECONOMIC DEVELOPMENT -AREA A 70,990,011 10,000 0.035 71,504,567 25,000 0.035 72,144,146 30,000 0.042170 ADVISORY PLANNING-AREA A 70,990,011 100 0.000 71,504,567 100 0.000 72,144,146 222 0.000242 JAWS OF LIFE SERVICE CRES ABC 70,990,011 13,073 0.019 71,504,567 13,350 0.019 72,144,146 12,775 0.018250 EMERGENCY COMMUNICATIONS 911 70,990,011 21,512 0.028 71,504,567 20,062 0.028 72,144,146 17,355 0.024251 EMERGENCY PLANNING-CRESTON AREA 70,990,011 12,872 0.019 71,504,567 13,572 0.019 72,144,146 11,870 0.016421 CEMETERY-CRESTON, AREAS A B C 70,990,011 17,621 0.025 71,504,567 18,014 0.025 72,144,146 11,885 0.016550 REFUSE DISPOSAL-EAST SUBREGION 70,990,011 206,044 0.294 71,504,567 210,641 0.295 72,144,146 211,340 0.293621 LIBRARY-CRESTON, AREAS A B C 70,990,011 119,874 0.171 71,504,567 122,277 0.171 72,144,146 124,949 0.173636 REGIONAL PARK - AREA A 70,990,011 8,002 0.026 71,504,567 18,630 0.026 72,144,146 17,654 0.024

Regional Requisition $ 706,536 $ 754,352 $ 763,128 Residential Rate per $1,000 of Assessment 0.943 0.945 1.057Surveyor of Taxes - Collection Fee 0.050 0.055 0.056Estimated Rate per $1,000 of Assesment 0.993 1.000 1.113Difference ($) from prior year -47,816 -8,776Percentage Change from prior year -6.34% -1.15%

211 FIRE PROTECTION-DEF A-RIONDEL 9,759,981 118,164 1.211 9,676,344 118,223 1.222 9,669,020 117,613 1.216212 FIRE PROT-DEF A,DEF C-WYNNDEL 11,981,476 117,537 0.981 12,531,270 119,849 0.956 12,805,046 120,685 0.942265 RIONDEL DRAINAGE 3,036,800 9,200 0.303 2,996,263 9,200 0.307 3,030,675 9,200 0.304341 STREET LIGHTING-DEF A RIONDEL 3,036,800 6,298 0.207 2,996,263 6,298 0.210 3,030,675 6,298 0.208556 RIONDEL REFUSE TRANSFER 5,846,225 9,116 0.156 5,790,368 9,121 0.158 5,822,660 8,864 0.152610 MUSEUM AND ARCH-CRES BC DEF A 15,383,536 7,090 0.046 16,431,256 7,700 0.047 17,000,800 7,734 0.045641 RECREATION FAC-DEF A-RIONDEL 5,846,165 53,000 0.907 5,790,308 75,000 1.295 5,822,600 53,000 0.910650 CRAWFORD BAY BEACH AND HALL 18,186,109 23,034 0.127 18,191,373 23,100 0.127 17,781,597 18,084 0.102685 RECREATION FAC-CRES,B,C,DEF A 15,383,536 257,571 1.674 16,431,256 279,292 1.700 17,000,800 270,739 1.593789 REC COMMISSION-DEFINED AREA A 55,561,060 35,000 0.063 55,123,076 29,000 0.053 55,139,581 24,000 0.044807 PARA-CRES DEF AREAS A, B, C 8,106,162 3,422 0.042 8,111,765 3,422 0.042 8,368,999 3,422 0.041811 KOOTWEST - AREA D-K, DEF A, EX CRESTON 34,714,772 4,837 0.014 34,546,601 4,708 0.014 34,261,794 4,600 0.013831 AIRPORT - CRESTON, AREAS B,C 36,957,498 21,941 0.059 37,734,954 22,813 0.060 38,640,684 23,206 0.060921 WATER UTILITY-DEF A-RIONDEL 3,565,150 0 0 0 0 0 0 0 0922 WATER UTILITY-DEF A-SANCA PARK 1,546,215 0 0 0 0 0 0 0 0

2014 2013 2012

Page 1 of 11

Regional District of Central KootenayTax Requisition and Calculated Residential Tax Rates - Electoral Areas2014, 2013, and 2012

Electoral Area B Creston RuralAssessment Requisition Rate/$1,000 Assessment Requisition Rate/$1,000 Assessment Requisition Rate/$1,000

101 GENERAL ADMINISTRATION 75,239,441 81,433 0.108 73,350,677 80,834 0.110 72,607,818 91,423 0.126102 DISCRETIONARY GRANTS 75,239,441 25,000 0.033 73,350,677 25,000 0.034 72,932,258 25,000 0.034103 RURAL ADMINISTRATION 75,239,441 94,817 0.126 73,350,677 95,547 0.130 72,607,818 77,472 0.107104 GIS SERVICE 75,239,441 16,493 0.022 73,350,677 13,347 0.018 72,607,818 14,898 0.021105 BUILDING INSPECTION 75,239,441 46,774 0.062 73,350,677 46,384 0.063 72,607,818 43,728 0.060106 PLANNING AND LAND USE 75,239,441 52,778 0.070 73,350,677 53,532 0.073 72,607,818 62,549 0.086107 COMMUNITY SUSTAINABILITY 75,239,441 0 0.000 73,350,677 10,607 0.014 72,607,818 14,167 0.020112 FEASIBILITY STUDY SERVICE 75,239,441 0 0.000 73,350,677 0 0.000 72,607,818 2,463 0.003141 EDC-CRESTON B AND C 75,239,441 49,218 0.065 73,350,677 49,061 0.067 72,607,818 40,314 0.056171 ADVISORY PLANNING-AREA B 75,239,441 1,437 0.002 73,350,677 1,437 0.002 72,607,818 896 0.001242 JAWS OF LIFE SERVICE CRES ABC 75,239,441 13,856 0.018 73,350,677 13,689 0.019 72,607,818 12,845 0.018250 EMERGENCY COMMUNICATIONS 911 75,239,441 22,799 0.030 73,350,677 20,555 0.028 72,607,818 17,435 0.024251 EMERGENCY PLANNING-CRESTON AREA 75,239,441 13,642 0.018 73,350,677 13,906 0.019 72,607,818 11,932 0.016421 CEMETERY-CRESTON, AREAS A B C 75,239,441 18,676 0.025 73,350,677 18,457 0.025 72,607,818 11,948 0.016550 REFUSE DISPOSAL-EAST SUBREGION 75,239,441 218,378 0.290 73,350,677 215,824 0.294 72,607,818 212,453 0.293610 MUSEUM AND ARCH-CRES BC DEF A 75,239,441 34,678 0.046 73,350,677 34,379 0.047 72,607,818 32,966 0.045621 LIBRARY-CRESTON, AREAS A B C 75,239,441 127,049 0.169 73,350,677 125,285 0.171 72,607,818 125,616 0.173630 REG PARKS-CRESTON, B, C 75,239,441 0 0.000 73,350,677 -1,459 -0.002 72,607,818 0 0.000685 RECREATION FAC-CRES,B,C,DEF A 75,239,441 1,259,757 1.674 73,350,677 1,246,963 1.700 72,607,818 1,154,097 1.589831 AIRPORT - CRESTON, AREAS B,C 75,239,441 44,710 0.059 73,350,677 44,352 0.060 72,607,818 43,524 0.060

Regional Requisition $ 2,121,495 $ 2,107,700 $ 1,995,726 Residential Rate per $1,000 of Assessment 2.820 2.873 2.748Surveyor of Taxes - Collection Fee 0.148 0.144 0.147Estimated Rate per $1,000 of Assesment 2.968 3.018 2.896Difference ($) from prior year 13,795 111,974Percentage Change from prior year 0.65% 5.61%

208 FIRE PROTECTION - ARROW CREEK 5,561,433 40,000 0.719 0 0 0.000 0 0 0.000213 FIRE PROT-DEF B-LISTER/CANYON 20,057,462 147,900 0.737 19,927,038 147,900 0.742 20,285,523 150,646 0.743214 FIRE PROT-DEF B AND DEF C 18,244,341 113,988 0.625 17,898,696 117,294 0.655 18,071,015 102,765 0.569232 FIRE PROT - YAHK-KINGSGATE 16,652,068 131,836 0.792 15,979,261 131,836 0.825 15,496,047 138,474 0.894260 DYKING-DEF B AND DEF C GOAT RIVER 368,240 1,718 0.467 365,066 1,785 0.489 370,206 1,788 0.483807 PARA-CRES DEF AREAS A, B, C 44,276,974 34,224 0.077 43,575,682 34,224 0.079 43,880,471 34,224 0.078923 WATER UTILITY-DEF B-LISTER 3,660,259 0 0 0 0 0 0 0 0930 WATER UTILITY-ERICKSON 17,264,632 0 0 0 0 0 0 0 0931 WATER UTILITY ARROW CREEK 17,260,612 0 0 0 0 0 0 0 0

2014 2013 2012

Page 2 of 11

Regional District of Central KootenayTax Requisition and Calculated Residential Tax Rates - Electoral Areas2014, 2013, and 2012

Electoral Area C Creston RuralAssessment Requisition Rate/$1,000 Assessment Requisition Rate/$1,000 Assessment Requisition Rate/$1,000

101 GENERAL ADMINISTRATION 34,141,182 36,952 0.108 33,365,065 36,758 0.110 33,839,612 42,684 0.126102 DISCRETIONARY GRANTS 34,141,182 32,000 0.094 33,365,065 32,000 0.096 33,971,266 32,000 0.094103 RURAL ADMINISTRATION 34,141,182 43,025 0.126 33,365,065 43,448 0.130 33,839,612 36,171 0.107104 GIS SERVICE 34,141,182 7,484 0.022 33,365,065 6,069 0.018 33,839,612 6,955 0.021105 BUILDING INSPECTION 34,141,182 21,225 0.062 33,365,065 21,092 0.063 33,839,612 20,416 0.060106 PLANNING AND LAND USE 34,141,182 24,007 0.070 33,365,065 24,343 0.073 33,839,612 29,203 0.086107 COMMUNITY SUSTAINABILITY 34,141,182 0 0.000 33,365,065 4,823 0.014 33,839,612 6,615 0.020112 FEASIBILITY STUDY SERVICE 34,141,182 0 0.000 33,365,065 0 0.000 33,839,612 1,149 0.003141 EDC-CRESTON B AND C 34,141,182 22,333 0.065 33,365,065 22,310 0.067 33,839,612 18,823 0.056172 ADVISORY PLANNING-AREA C 34,141,182 645 0.002 33,365,065 645 0.002 33,839,612 1,175 0.003242 JAWS OF LIFE SERVICE CRES ABC 34,141,182 6,287 0.018 33,365,065 6,225 0.019 33,839,612 5,995 0.018250 EMERGENCY COMMUNICATIONS 911 34,141,182 10,346 0.030 33,365,065 9,347 0.028 33,839,612 8,150 0.024251 EMERGENCY PLANNING-CRESTON AREA 34,141,182 6,190 0.018 33,365,065 6,323 0.019 33,839,612 5,572 0.016421 CEMETERY-CRESTON, AREAS A B C 34,141,182 8,474 0.025 33,365,065 8,393 0.025 33,839,612 5,579 0.016550 REFUSE DISPOSAL-EAST SUBREGION 34,141,182 99,093 0.290 33,365,065 98,142 0.294 33,839,612 99,196 0.293610 MUSEUM AND ARCH-CRES BC DEF A 34,141,182 15,736 0.046 33,365,065 15,633 0.047 33,839,612 15,392 0.045621 LIBRARY-CRESTON, AREAS A B C 34,141,182 57,651 0.169 33,365,065 56,971 0.171 33,839,612 58,643 0.173630 REG PARKS-CRESTON, B, C 34,141,182 0 0.000 33,365,065 -663 -0.002 33,839,612 0 0.000685 RECREATION FAC-CRES,B,C,DEF A 34,141,182 571,636 1.674 33,365,065 567,034 1.699 33,839,612 538,853 1.592831 AIRPORT - CRESTON, AREAS B,C 34,141,182 20,278 0.059 33,365,065 20,168 0.060 33,839,612 20,322 0.060

Regional Requisition $ 983,362 $ 979,061 $ 952,893 Residential Rate per $1,000 of Assessment 2.880 2.934 2.816Surveyor of Taxes - Collection Fee 0.151 0.148 0.150Estimated Rate per $1,000 of Assesment 3.031 3.082 2.966Difference ($) from prior year 4,301 26,168Percentage Change from prior year 0.44% 2.75%

212 FIRE PROT-DEF A,DEF C-WYNNDEL 6,926,990 67,953 0.981 6,870,337 65,708 0.956 6,664,270 62,811 0.943214 FIRE PROT-DEF B AND DEF C 6,260,792 39,116 0.625 6,027,749 39,501 0.655 6,113,706 34,800 0.569260 DYKING-DEF B AND DEF C GOAT RIVER 1,292,698 6,032 0.467 1,290,584 6,312 0.489 1,266,098 6,116 0.483807 PARA-CRES DEF AREAS A, B, C 23,328,625 3,422 0.015 23,017,920 3,422 0.015 23,797,755 3,422 0.014

2014 2013 2012

Page 3 of 11

Regional District of Central KootenayTax Requisition and Calculated Residential Tax Rates - Electoral Areas2014, 2013, and 2012

Electoral Area D Kaslo RuralAssessment Requisition Rate/$1,000 Assessment Requisition Rate/$1,000 Assessment Requisition Rate/$1,000

101 GENERAL ADMINISTRATION 33,237,694 35,974 0.108 32,353,220 35,744 0.110 35,790,591 45,155 0.126103 RURAL ADMINISTRATION 33,237,694 41,886 0.126 32,353,220 42,250 0.131 35,790,591 38,264 0.107104 GIS SERVICE 33,237,694 7,286 0.022 32,353,220 5,902 0.018 35,790,591 7,359 0.021105 BUILDING INSPECTION 33,237,694 20,663 0.062 32,353,220 20,511 0.063 35,790,591 21,598 0.060106 PLANNING AND LAND USE 33,237,694 23,279 0.070 32,353,220 23,672 0.073 35,790,591 30,894 0.086107 COMMUNITY SUSTAINABILITY 33,237,694 0 0.000 32,353,220 4,690 0.014 35,790,591 6,998 0.020112 FEASIBILITY STUDY SERVICE 33,237,694 0 0.000 32,353,220 0 0.000 35,790,591 1,217 0.003142 EDC-KASLO AND D 33,237,694 0 0.000 32,353,220 0 0.000 35,790,591 0 0.000173 ADVISORY PLANNING-AREA D 33,237,694 0 0.000 32,353,220 0 0.000 35,790,591 0 0.000234 JAWS OF LIFE-KASLO AND AREA D 33,237,694 3,552 0.011 32,353,220 11,622 0.036 35,790,591 11,827 0.033250 EMERGENCY COMMUNICATIONS 911 33,237,694 10,072 0.030 32,353,220 9,089 0.028 35,790,591 8,622 0.024256 EMERGENCY PLANNING-KASLO & D 33,237,694 25,959 0.078 32,353,220 19,937 0.062 35,790,591 22,685 0.063552 REFUSE DISPOSAL-CENTRAL SUBREGION 33,237,694 128,228 0.386 32,353,220 126,478 0.391 35,790,591 128,108 0.358681 COMM FAC RECREATION & PARKS - KASLO & D 33,237,694 135,831 0.409 32,353,220 134,422 0.415 35,790,591 124,646 0.348808 PARATRANSIT-KASLO & AREA D 33,237,694 0 0.000 32,353,220 21,106 0.065 35,790,591 16,982 0.047811 KOOTWEST - AREA D-K, DEF A, EX CRESTON 33,237,694 23,960 0.072 32,353,220 4,421 0.014 35,790,591 4,809 0.013

Regional Requisition $ 456,690 $ 459,844 $ 469,164 Residential Rate per $1,000 of Assessment 1.374 1.421 1.311Surveyor of Taxes - Collection Fee 0.072 0.075 0.069Estimated Rate per $1,000 of Assesment 1.446 1.496 1.380Difference ($) from prior year -3,154 -9,320Percentage Change from prior year -0.69% -2.0%

209 FIRE PROTECTION - AINSWORTH/WOODBURY 6,045,593 23,796 0.394 0 0 0.000 0 0 0.000210 FIRE PROTECTION - KASLO FIRE 14,882,715 110,779 0.744 0 0 0.000 0 0 0.000215 FIRE PROT-DEF D 0 0 0.000 20,215,637 81,263 0.402 22,568,233 80,161 0.355469 MOSQUITO CONTROL AREA D 4,123,915 52,000 1.261 3,934,300 50,000 1.271 4,130,197 47,500 1.150470 MOSQUITO CONTROL - PINERIDGE 2,064,079 11,646 0.564 1,979,669 11,136 0.563 2,143,133 11,400 0.532622 LIBRARY-KASLO AND DEF D 27,849,847 49,113 0.176 27,311,557 47,445 0.174 30,424,830 43,218 0.142926 WATER UTILITY-DEF D MACDONALD CREEK 1,195,500 10,731 0.898 0 0 0 0 0 0939 WATER UTILITY-DEF D-WOODBURY 1,697,210 0 0 0 0 0 0 0 0

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Regional District of Central KootenayTax Requisition and Calculated Residential Tax Rates - Electoral Areas2014, 2013, and 2012

Electoral Area E Nelson RuralAssessment Requisition Rate/$1,000 Assessment Requisition Rate/$1,000 Assessment Requisition Rate/$1,000

101 GENERAL ADMINISTRATION 84,486,595 91,442 0.108 82,480,568 90,921 0.110 84,281,835 106,476 0.126102 DISCRETIONARY GRANTS 84,486,595 9,417 0.011 82,480,568 9,417 0.011 84,402,565 9,413 0.011103 RURAL ADMINISTRATION 84,486,595 106,470 0.126 82,480,568 107,471 0.130 84,281,835 90,230 0.107104 GIS SERVICE 84,486,595 18,520 0.022 82,480,568 15,013 0.018 84,281,835 17,351 0.021105 BUILDING INSPECTION 84,486,595 52,523 0.062 82,480,568 52,173 0.063 84,281,835 50,928 0.060106 PLANNING AND LAND USE 84,486,595 59,347 0.070 82,480,568 60,213 0.073 84,281,835 72,847 0.086107 COMMUNITY SUSTAINABILITY 84,486,595 0 0.000 82,480,568 11,931 0.014 84,281,835 16,501 0.020112 FEASIBILITY STUDY SERVICE 84,486,595 0 0.000 82,480,568 0 0.000 84,281,835 2,867 0.003143 EDC-NELSON AREAS E AND F 84,486,595 20,000 0.024 82,480,568 20,000 0.024 84,402,565 10,000 0.012174 ADVISORY PLANNING-AREA E 84,486,595 18 0.000 82,480,568 1,146 0.001 84,281,835 1,200 0.001246 SEARCH & RESCUE - NELSON SALMO EFG 84,486,595 6,916 0.008 82,480,568 7,082 0.009 84,281,835 7,200 0.009250 EMERGENCY COMMUNICATIONS 911 84,486,595 25,602 0.030 82,480,568 23,120 0.028 84,281,835 20,347 0.024254 EMERGENCY PLANNING - E AND F 84,486,595 12,186 0.014 82,480,568 10,230 0.012 84,281,835 10,675 0.013424 CEMETERY-AREAS E AND F 84,486,595 7,883 0.009 82,480,568 8,195 0.010 84,281,835 7,483 0.009438 ANIMAL CONTROL - AREAS E F 84,486,595 27,186 0.032 82,480,568 17,935 0.022 84,281,835 10,329 0.012552 REFUSE DISPOSAL-CENTRAL SUBREGION 84,486,595 325,941 0.386 82,480,568 321,718 0.390 84,281,835 302,111 0.358632 REG PARKS-NELSON SALMO E,F,G 84,486,595 35,546 0.042 82,480,568 33,935 0.041 84,281,835 33,343 0.040801 PARA-NEL SAL SLOC EFG DEF H 84,486,595 0 0.000 82,480,568 10,892 0.013 84,281,835 11,033 0.013810 CON TRANSIT-AREAS E AND F 84,486,595 106,771 0.126 82,480,568 106,787 0.129 84,281,835 107,768 0.128811 KOOTWEST - AREA D-K, DEF A, EX CRESTON 84,486,595 22,234 0.026 82,480,568 11,245 0.014 84,281,835 11,332 0.013

Regional Requisition $ 928,003 $ 919,424 $ 899,434 Residential Rate per $1,000 of Assessment 1.098 1.115 1.067Surveyor of Taxes - Collection Fee 0.058 0.059 0.056Estimated Rate per $1,000 of Assesment 1.156 1.173 1.123Difference ($) from prior year 8,579 19,990Percentage Change from prior year 0.93% 2.2%

216 FIRE PROT-DEF E BLEWETT 18,509,908 140,636 0.760 17,602,377 158,630 0.901 17,882,131 125,208 0.700225 FIRE PROT-DEF E-BALFOUR/HARROP 54,573,784 216,657 0.397 54,196,268 241,503 0.446 55,690,533 203,475 0.365228 FIRE PROT-DEF E,DEF F-BEASLEY/BLEWETT 11,239,527 66,815 0.594 10,714,110 57,968 0.541 10,866,765 47,640 0.438638 RECREATION AREA-AREAS E&F 18,840,340 0 0.000 18,021,293 0 0.000 18,277,773 0 0.000698 NELSON & DISTRICT COMMUNITY FACILITIES 33,060,854 360,954 1.092 31,544,890 346,647 1.099 31,817,275 259,375 0.815935 WATER UTILITY-DEF E-BALFOUR 10,022,949 0 0 0 0 0 0 0 0938 WATER UTILITY-DEF E-GRANDVIEW 1,289,130 0 0 0 0 0 0 0 0

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Regional District of Central KootenayTax Requisition and Calculated Residential Tax Rates - Electoral Areas2014, 2013, and 2012

Electoral Area F Nelson RuralAssessment Requisition Rate/$1,000 Assessment Requisition Rate/$1,000 Assessment Requisition Rate/$1,000

101 GENERAL ADMINISTRATION 77,037,743 83,380 0.108 78,001,243 85,967 0.110 78,702,923 99,253 0.126102 DISCRETIONARY GRANTS 77,037,743 15,726 0.020 78,001,243 15,726 0.020 78,425,240 15,744 0.020103 RURAL ADMINISTRATION 77,037,743 97,083 0.126 78,001,243 101,615 0.130 78,702,923 84,109 0.107104 GIS SERVICE 77,037,743 16,887 0.022 78,001,243 14,195 0.018 78,702,923 16,174 0.021105 BUILDING INSPECTION 77,037,743 47,892 0.062 78,001,243 49,330 0.063 78,702,923 47,473 0.060106 PLANNING AND LAND USE 77,037,743 56,124 0.073 78,001,243 56,932 0.073 78,702,923 67,907 0.086107 COMMUNITY SUSTAINABILITY 77,037,743 0 0.000 78,001,243 11,281 0.014 78,702,923 15,382 0.020112 FEASIBILITY STUDY SERVICE 77,037,743 0 0.000 78,001,243 0 0.000 78,702,923 2,673 0.003143 EDC-NELSON AREAS E AND F 77,037,743 20,000 0.026 78,001,243 20,000 0.026 78,425,240 20,000 0.026175 ADVISORY PLANNING-AREA F 77,037,743 79 0.000 78,001,243 62 0.000 78,702,923 691 0.001246 SEARCH & RESCUE - NELSON SALMO EFG 77,037,743 6,307 0.008 78,001,243 6,696 0.009 78,702,923 6,712 0.009250 EMERGENCY COMMUNICATIONS 911 77,037,743 23,344 0.030 78,001,243 21,861 0.028 78,702,923 18,947 0.024254 EMERGENCY PLANNING - E AND F 77,037,743 11,111 0.014 78,001,243 9,672 0.012 78,702,923 9,954 0.013424 CEMETERY-AREAS E AND F 77,037,743 7,188 0.009 78,001,243 7,748 0.010 78,702,923 6,983 0.009438 ANIMAL CONTROL - AREAS E F 77,037,743 24,789 0.032 78,001,243 16,958 0.022 78,702,923 9,635 0.012552 REFUSE DISPOSAL-CENTRAL SUBREGION 77,037,743 297,204 0.386 78,001,243 304,188 0.390 78,702,923 281,582 0.358627 LIBRARY - AREA F 77,037,743 80,926 0.105 78,001,243 81,000 0.104 78,702,923 81,000 0.103632 REG PARKS-NELSON SALMO E,F,G 77,037,743 32,412 0.042 78,001,243 32,086 0.041 78,702,923 31,087 0.039698 NELSON & DISTRICT COMMUNITY FACILITIES 77,037,743 841,087 1.092 78,001,243 857,360 1.099 78,702,923 641,369 0.815801 PARA-NEL SAL SLOC EFG DEF H 77,037,743 0 0.000 78,001,243 10,298 0.013 78,702,923 10,285 0.013810 CON TRANSIT-AREAS E AND F 77,037,743 100,973 0.131 78,001,243 100,968 0.129 78,702,923 100,471 0.128811 KOOTWEST - AREA D-K, DEF A, EX CRESTON 77,037,743 21,018 0.027 78,001,243 10,632 0.014 78,702,923 10,573 0.013

Regional Requisition $ 1,783,530 $ 1,814,575 $ 1,578,004 Residential Rate per $1,000 of Assessment 2.315 2.326 2.005Surveyor of Taxes - Collection Fee 0.122 0.122 0.105Estimated Rate per $1,000 of Assesment 2.437 2.448 2.110Difference ($) from prior year -31,045 236,571Percentage Change from prior year -1.71% 15.0%

217 FIRE PROT-DEF F N SHORE 50,839,875 163,836 0.322 52,045,219 149,604 0.287 52,326,800 159,550 0.305228 FIRE PROT-DEF E,DEF F-BEASLEY/BLEWETT 20,707,294 98,478 0.476 20,279,539 109,722 0.541 20,756,108 90,961 0.438638 RECREATION AREA-AREAS E&F 20,994,404 0 0.000 20,562,349 0 0.000 21,043,918 0 0.000643 RECREATION FAC-DEF F-N SHORE HALL 12,155,122 0 0.000 12,219,496 0 0.000 12,267,079 0 0.000928 WATER UTILITY-DEF F-DUHAMEL CR 4,899,080 0 0 0 0 0 0 0 0937 WATER UTILITY-DEF F-WOODLAND HEIGHTS 952,730 0 0 0 0 0 0 0 0

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Regional District of Central KootenayTax Requisition and Calculated Residential Tax Rates - Electoral Areas2014, 2013, and 2012

Electoral Area G Salmo RuralAssessment Requisition Rate/$1,000 Assessment Requisition Rate/$1,000 Assessment Requisition Rate/$1,000

101 GENERAL ADMINISTRATION 34,682,195 37,537 0.108 33,817,745 37,275 0.110 33,703,190 42,503 0.126102 DISCRETIONARY GRANTS 34,682,195 12,000 0.035 33,817,745 12,000 0.035 33,800,878 12,000 0.036103 RURAL ADMINISTRATION 34,682,195 43,707 0.126 33,817,745 44,060 0.130 33,703,190 36,018 0.107104 GIS SERVICE 34,682,195 7,603 0.022 33,817,745 6,155 0.018 33,703,190 6,926 0.021105 BUILDING INSPECTION 34,682,195 21,561 0.062 33,817,745 21,390 0.063 33,703,190 20,329 0.060106 PLANNING AND LAND USE 34,682,195 24,332 0.070 33,817,745 24,686 0.073 33,703,190 29,079 0.086107 COMMUNITY SUSTAINABILITY 34,682,195 0 0.000 33,817,745 4,891 0.014 33,703,190 6,586 0.020112 FEASIBILITY STUDY SERVICE 34,682,195 0 0.000 33,817,745 0 0.000 33,703,190 1,145 0.003144 EDC-SALMO AND G 34,682,195 10,117 0.029 33,817,745 10,117 0.030 33,703,190 9,801 0.029176 ADVISORY PLANNING-AREA G 34,682,195 0 0.000 33,817,745 0 0.000 33,703,190 0 0.000240 JAWS OF LIFE SERVICE SALMO AND G 34,682,195 11,769 0.034 33,817,745 11,316 0.033 33,703,190 10,847 0.032246 SEARCH & RESCUE - NELSON SALMO EFG 34,682,195 2,839 0.008 33,817,745 2,903 0.009 33,703,190 2,874 0.009250 EMERGENCY COMMUNICATIONS 911 34,682,195 10,510 0.030 33,817,745 9,479 0.028 33,703,190 8,114 0.024252 EMERGENCY PLANNING-SALMO AND AREA 34,682,195 25,819 0.074 33,817,745 24,648 0.073 33,703,190 22,752 0.068552 REFUSE DISPOSAL-CENTRAL SUBREGION 34,682,195 133,801 0.386 33,817,745 131,896 0.390 33,703,190 120,584 0.358611 MUSEUM-SALMO AND G 34,682,195 15,005 0.043 33,817,745 14,653 0.043 33,703,190 14,592 0.043632 REG PARKS-NELSON SALMO E,F,G 34,682,195 14,592 0.042 33,817,745 13,912 0.041 33,703,190 13,313 0.040647 SALMO WELLNESS CENTRE 34,682,195 11,217 0.032 33,817,745 11,247 0.033 33,703,190 10,981 0.033651 SALMO VALLEY YOUTH & COMMUNITY CENTRE 34,682,195 37,146 0.107 33,817,745 33,022 0.098 33,703,190 32,177 0.095697 SWIMMING POOL-SALMO AND G 34,682,195 18,083 0.052 33,817,745 18,468 0.055 33,703,190 16,367 0.049787 REC COMMISSION-SALMO AND G 34,682,195 57,253 0.165 33,817,745 56,121 0.166 33,703,190 41,812 0.124801 PARA-NEL SAL SLOC EFG DEF H 34,682,195 0 0.000 33,817,745 4,465 0.013 33,703,190 4,405 0.013811 KOOTWEST - AREA D-K, DEF A, EX CRESTON 34,682,195 9,109 0.026 33,817,745 4,610 0.014 33,703,190 4,528 0.013

Regional Requisition $ 504,001 $ 497,314 $ 468,085 Residential Rate per $1,000 of Assessment 1.453 1.471 1.388Surveyor of Taxes - Collection Fee 0.076 0.077 0.073Estimated Rate per $1,000 of Assesment 1.529 1.548 1.461Difference ($) from prior year 6,687 29,229Percentage Change from prior year 1.34% 6.2%

218 FIRE PROT-DEF G 11,443,238 58,873 0.514 11,192,951 58,673 0.524 11,093,778 58,504 0.527219 FIRE PROT-DEF G YMIR 9,007,601 126,789 1.408 8,758,642 123,245 1.407 9,154,828 118,395 1.293230 FIRE PROT-DEF J-HUDU VALLEY 1,117,439 12,418 1.111 1,102,999 9,003 0.816 1,093,829 9,523 0.871342 STREET LIGHTING-DEF G YMIR 1,614,485 6,700 0.415 1,570,874 11,142 0.709 1,573,711 11,142 0.708623 LIBRARY-SALMO AND DEF G 22,006,156 38,300 0.174 21,468,914 37,013 0.172 21,359,813 34,019 0.159642 YMIR COMMUNITY HALL 4,411,984 7,504 0.170 4,279,604 7,353 0.172 4,278,534 7,021 0.164924 WATER UTILITY-DEF G-YMIR 1,665,335 0 0 0 0 0 0 0 0

2014 2013 2012

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Regional District of Central KootenayTax Requisition and Calculated Residential Tax Rates - Electoral Areas2014, 2013, and 2012

Electoral Area H Slocan RuralAssessment Requisition Rate/$1,000 Assessment Requisition Rate/$1,000 Assessment Requisition Rate/$1,000

101 GENERAL ADMINISTRATION 72,269,238 78,219 0.108 71,343,131 78,645 0.110 74,831,013 94,321 0.126102 DISCRETIONARY GRANTS 72,269,238 8,949 0.012 71,343,131 8,949 0.013 74,957,759 8,995 0.012103 RURAL ADMINISTRATION 72,269,238 91,074 0.126 71,343,131 92,960 0.130 74,831,013 79,928 0.107104 GIS SERVICE 72,269,238 15,842 0.022 71,343,131 12,986 0.018 74,831,013 15,371 0.021105 BUILDING INSPECTION 72,269,238 44,928 0.062 71,343,131 45,129 0.063 74,831,013 45,113 0.060106 PLANNING AND LAND USE 72,269,238 51,333 0.071 71,343,131 52,083 0.073 74,831,013 64,531 0.086107 COMMUNITY SUSTAINABILITY 72,269,238 0 0.000 71,343,131 10,320 0.014 74,831,013 14,617 0.020112 FEASIBILITY STUDY SERVICE 72,269,238 0 0.000 71,343,131 0 0.000 74,831,013 2,541 0.003145 EDC-NEW DEN,SILVERTON,SLOCAN, H 72,269,238 7,707 0.011 71,343,131 7,741 0.011 74,831,013 8,380 0.011177 ADVISORY PLANNING-AREA H 72,269,238 0 0.000 71,343,131 0 0.000 74,831,013 0 0.000250 EMERGENCY COMMUNICATIONS 911 72,269,238 21,899 0.030 71,343,131 19,999 0.028 74,831,013 17,999 0.024255 EMERGENCY PLANNING - H 72,269,238 22,774 0.032 71,343,131 22,100 0.031 74,831,013 25,446 0.034554 REFUSE-WESTERN SUBREGION 72,269,238 129,129 0.179 71,343,131 128,748 0.180 74,957,759 113,094 0.151565 SEPTAGE DISPOSAL-WEST RURAL 72,269,238 -15,913 -0.022 71,343,131 -28,173 -0.039 74,831,013 -30,522 -0.041633 REG PARKS-N DEN, SILV, SLOC, H 72,269,238 51,931 0.072 71,343,131 49,252 0.069 74,831,013 22,464 0.030811 KOOTWEST - AREA D-K, DEF A, EX CRESTON 72,269,238 21,499 0.030 71,343,131 9,726 0.014 74,831,013 10,050 0.013

Regional Requisition $ 529,371 $ 510,465 $ 492,328 Residential Rate per $1,000 of Assessment 0.732 0.716 0.658Surveyor of Taxes - Collection Fee 0.038 0.035 0.035Estimated Rate per $1,000 of Assesment 0.771 0.750 0.692Difference ($) from prior year 18,906 18,137Percentage Change from prior year 3.70% 3.7%

224 FIRE PROT-DEF H NEW DENVER 7,913,833 27,151 0.343 7,712,043 36,752 0.477 8,506,979 36,035 0.424226 SLOCAN VALLEY FIRE 54,325,104 369,130 0.679 53,829,363 397,813 0.739 56,120,473 374,294 0.667343 STREET LIGHTING-DEF H SOUTH SLOCAN 1,359,858 2,800 0.206 1,341,425 4,642 0.346 1,382,104 4,642 0.336348 SOUTH SLOCAN VALLEY STREETLITES 59,440,398 2,160 0.004 58,741,689 2,160 0.004 60,835,397 2,160 0.004426 CEMETERY-N DEN, SILV, DEF H 9,502,616 3,396 0.036 9,228,273 3,516 0.038 10,120,593 3,205 0.032427 CEMETERY-DEF H 0 0 0.000 71,343,131 2,771 0.004 74,831,013 1,089 0.001628 LIBRARY - AREA H 59,440,398 57,926 0.097 58,932,439 58,000 0.098 61,023,347 58,000 0.095639 SKI HILL - SUMMIT LAKE 12,828,840 3,018 0.024 12,442,167 2,996 0.024 13,807,664 3,119 0.023646 RECREATION FAC-DEF H-S SLOCAN HALL 1,396,868 0 0.000 1,379,294 0 0.000 1,423,561 0 0.000660 TV SOCIETY-NEW DEN SILV, DEF H 8,978,817 8,427 0.094 8,514,517 16,014 0.188 9,218,699 15,113 0.164661 TV SOCIETY-SLOCAN,DEF AREA H 50,684,869 0 0.000 50,206,170 0 0.000 52,248,854 0 0.000786 REC COM-N DENV, SILV, DEF H 12,828,840 8,923 0.070 12,442,167 9,440 0.076 13,807,664 9,102 0.066788 REC COMMISSION-SLOCAN, DEF H 59,440,398 83,033 0.140 58,932,439 84,050 0.143 61,023,347 76,300 0.125801 PARA-NEL SAL SLOC EFG DEF H 0 0 0.000 58,834,089 7,766 0.013 60,924,297 7,955 0.013809 PARA-NAK N DEN SILV K DEF H 0 0 0.000 12,442,167 4,272 0.034 13,807,664 4,272 0.031810 CON TRANSIT-AREAS E AND F 53,788,619 112,169 0.209 53,283,498 112,169 0.211 55,550,218 112,771 0.203925 WATER UTILITY-DEF H-S SLOCAN 1,396,868 0 0.000 1,379,294 0 0.000 0 0 0.000929 WATER UTILITY-DEF H-DENVER SIDING 667,582 0 0.000 659,857 0 0.000 0 0 0.000940 WATER UTILITY-DEF-H-ROSEBERY 375,570 0 0.000 353,970 0 0.000 0 0 0.000

2014 2013 2012

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Regional District of Central KootenayTax Requisition and Calculated Residential Tax Rates - Electoral Areas2014, 2013, and 2012

Electoral Area I Castlegar RuralAssessment Requisition Rate/$1,000 Assessment Requisition Rate/$1,000 Assessment Requisition Rate/$1,000

101 GENERAL ADMINISTRATION 38,105,770 41,243 0.108 37,367,244 41,180 0.110 37,936,431 47,832 0.126102 DISCRETIONARY GRANTS 38,105,770 11,017 0.029 37,367,244 11,017 0.029 37,955,646 11,051 0.029103 RURAL ADMINISTRATION 38,105,770 48,021 0.126 37,367,244 48,675 0.130 37,936,431 40,533 0.107104 GIS SERVICE 38,105,770 8,353 0.022 37,367,244 6,800 0.018 37,936,431 7,794 0.021105 BUILDING INSPECTION 38,105,770 23,689 0.062 37,367,244 23,630 0.063 37,936,431 22,877 0.060106 PLANNING AND LAND USE 38,105,770 26,887 0.071 37,367,244 27,271 0.073 37,936,431 32,724 0.086107 COMMUNITY SUSTAINABILITY 38,105,770 0 0.000 37,367,244 5,404 0.014 37,936,431 7,412 0.020112 FEASIBILITY STUDY SERVICE 38,105,770 0 0.000 37,367,244 0 0.000 37,936,431 1,288 0.003146 EDC-CASTLEGAR, I AND J 38,105,770 8,431 0.022 37,367,244 8,454 0.023 37,936,431 8,579 0.023178 ADVISORY PLANNING-AREA I 38,105,770 0 0.000 37,367,244 0 0.000 37,936,431 684 0.002233 JAWS OF LIFE AREA I&J 38,105,770 4,390 0.012 37,367,244 5,239 0.014 37,936,431 5,597 0.015247 SEARCH & RESCUE - CASTLEGAR 38,105,770 3,008 0.008 37,367,244 2,858 0.008 37,936,431 2,909 0.008250 EMERGENCY COMMUNICATIONS 911 38,105,770 11,547 0.030 37,367,244 10,472 0.028 37,936,431 9,130 0.024257 EMERGENCY PLANNING-AREAS I&J 38,105,770 12,792 0.034 37,367,244 13,671 0.037 37,936,431 12,786 0.034554 REFUSE-WESTERN SUBREGION 38,105,770 66,120 0.174 37,367,244 65,501 0.175 37,955,646 52,079 0.137565 SEPTAGE DISPOSAL-WEST RURAL 38,105,770 -8,391 -0.022 37,367,244 -14,752 -0.039 37,936,431 -15,478 -0.041626 LIBRARY-AREA I 38,105,770 54,191 0.142 37,367,244 52,447 0.140 37,936,431 51,243 0.135648 CASTLEGAR & DISTRICT YOUTH PROGRAMS 38,105,770 3,931 0.010 37,367,244 3,704 0.010 37,936,431 3,590 0.009682 ARENA-CAST I J-CAST COMPLEX 38,105,770 247,139 0.649 37,367,244 232,227 0.621 37,936,431 223,841 0.590811 KOOTWEST - AREA D-K, DEF A, EX CRESTON 38,105,770 5,233 0.014 37,367,244 5,093 0.014 37,936,431 5,096 0.013221 FIRE PROT-DEF AREA I 38,632,140 183,352 0.475 37,852,694 205,100 0.542 38,438,671 206,798 0.538

Regional Requisition $ 750,954 $ 753,991 $ 738,365 Residential Rate per $1,000 of Assessment 1.964 2.011 1.939Surveyor of Taxes - Collection Fee 0.103 0.074 0.072Estimated Rate per $1,000 of Assesment 2.067 2.084 2.011Difference ($) from prior year -3,037 15,626Percentage Change from prior year -0.40% 2.1%

226 SLOCAN VALLEY FIRE 66,510 452 0.679 67,360 498 0.739 68,850 460 0.668344 STREET LIGHTING-DEF I BRILLIANT 2,449,405 8,300 0.339 2,405,611 13,835 0.575 2,326,436 13,835 0.595347 STREET LIGHTING-DEF I VOYKIN-P TAX 1,529,965 0 0.000 1,486,750 0 0.000 1,517,690 0 0.000435 ANIMAL CONTROL-DEF I BRILLIANT 2,616,118 3,023 0.116 2,562,463 3,023 0.118 2,481,958 2,846 0.115699 AQUATIC CENTRE-CAST,J, DEF I 22,409,316 59,099 0.264 22,063,886 61,977 0.281 22,437,343 59,845 0.267805 CON TRANSIT-CAS, DEF I, DEF J 34,270,473 16,799 0.049 33,660,053 16,799 0.050 34,166,625 16,799 0.049

2014 2013 2012

Page 9 of 11

Regional District of Central KootenayTax Requisition and Calculated Residential Tax Rates - Electoral Areas2014, 2013, and 2012

Electoral Area J Castlegar RuralAssessment Requisition Rate/$1,000 Assessment Requisition Rate/$1,000 Assessment Requisition Rate/$1,000

101 GENERAL ADMINISTRATION 52,289,769 56,594 0.108 51,015,721 56,237 0.110 50,551,409 63,673 0.126102 DISCRETIONARY GRANTS 52,289,769 11,530 0.022 51,015,721 11,530 0.023 50,546,609 11,481 0.023103 RURAL ADMINISTRATION 52,289,769 65,896 0.126 51,015,721 66,473 0.130 50,551,409 53,957 0.107104 GIS SERVICE 52,289,769 11,462 0.022 51,015,721 9,286 0.018 50,551,409 10,376 0.021105 BUILDING INSPECTION 52,289,769 32,507 0.062 51,015,721 32,270 0.063 50,551,409 30,455 0.060106 PLANNING AND LAND USE 52,289,769 36,707 0.070 51,015,721 37,243 0.073 50,551,409 43,564 0.086107 COMMUNITY SUSTAINABILITY 52,289,769 0 0.000 51,015,721 7,380 0.014 50,551,409 9,867 0.020112 FEASIBILITY STUDY SERVICE 52,289,769 0 0.000 51,015,721 0 0.000 50,551,409 1,715 0.003146 EDC-CASTLEGAR, I AND J 52,289,769 11,569 0.022 51,015,721 11,546 0.023 50,551,409 11,421 0.023179 ADVISORY PLANNING-AREA J 52,289,769 0 0.000 51,015,721 1,978 0.004 50,551,409 0 0.000233 JAWS OF LIFE AREA I&J 52,289,769 6,024 0.012 51,015,721 7,156 0.014 50,551,409 7,450 0.015247 SEARCH & RESCUE - CASTLEGAR 52,289,769 4,128 0.008 51,015,721 3,903 0.008 50,551,409 3,871 0.008250 EMERGENCY COMMUNICATIONS 911 52,289,769 15,845 0.030 51,015,721 14,301 0.028 50,551,409 12,145 0.024257 EMERGENCY PLANNING-AREAS I&J 52,289,769 17,554 0.034 51,015,721 18,671 0.037 50,551,409 17,023 0.034554 REFUSE-WESTERN SUBREGION 52,289,769 100,494 0.192 51,015,721 100,495 0.197 50,546,609 83,482 0.165565 SEPTAGE DISPOSAL-WEST RURAL 52,289,769 -11,514 -0.022 51,015,721 -20,146 -0.039 50,551,409 -20,604 -0.041625 LIBRARY-AREA J 52,289,769 59,376 0.114 51,015,721 57,352 0.112 50,551,409 55,612 0.110682 ARENA-CAST I J-CAST COMPLEX 52,289,769 339,131 0.649 51,015,721 317,143 0.622 50,551,409 297,982 0.589699 AQUATIC CENTRE-CAST,J, DEF I 52,289,769 137,902 0.264 51,015,721 143,366 0.281 50,551,409 134,655 0.266811 KOOTWEST - AREA D-K, DEF A, EX CRESTON 52,289,769 7,129 0.014 51,015,721 6,955 0.014 50,551,409 6,787 0.013

Regional Requisition $ 902,335 $ 883,139 $ 834,912 Residential Rate per $1,000 of Assessment 1.726 1.731 1.652Surveyor of Taxes - Collection Fee 0.091 0.087 0.086Estimated Rate per $1,000 of Assesment 1.816 1.818 1.738Difference ($) from prior year 19,196 48,227Percentage Change from prior year 2.17% 5.8%

222 FIRE PROT-DEF J ROBSON/RASBERRY 18,632,692 126,106 0.677 18,588,591 124,082 0.668 18,825,902 105,000 0.558229 FIRE PROT-DEF J-OOTISCHENIA 22,230,513 77,929 0.351 21,317,113 78,568 0.369 20,803,916 77,480 0.372230 FIRE PROT-DEF J-HUDU VALLEY 496,947 5,523 1.111 489,104 3,992 0.816 473,234 4,120 0.871231 FIRE PROT-FAIRVIEW CONTRACT 2,821,386 20,852 0.739 2,637,135 20,034 0.760 2,593,534 19,868 0.766345 STREET LIGHTING-DEF J ROBSON 1,296,985 2,450 0.189 1,305,055 4,055 0.311 1,320,860 4,055 0.307436 ANIMAL CONTROL-DEF J ROBSON 16,314,773 10,974 0.067 16,115,601 10,925 0.068 16,152,167 10,782 0.067648 CASTLEGAR & DISTRICT YOUTH PROGRAMS 45,915,581 4,737 0.010 44,748,562 4,436 0.010 44,484,287 4,204 0.009805 CON TRANSIT-CAS, DEF I, DEF J 41,467,197 33,597 0.081 40,213,249 33,597 0.084 39,681,437 33,597 0.085927 WATER UTILITY-DEF J LUCAS ROAD 295,120 0 0 0 0 0 0 0 0936 WATER UTILITY-DEF J-WEST ROBSON 1,997,422 0 0 0 0 0 0 0 0

2014 2013 2012

Page 10 of 11

Regional District of Central KootenayTax Requisition and Calculated Residential Tax Rates - Electoral Areas2014, 2013, and 2012

Electoral Area K Nakusp RuralAssessment Requisition Rate/$1,000 Assessment Requisition Rate/$1,000 Assessment Requisition Rate/$1,000

101 GENERAL ADMINISTRATION 37,087,956 40,141 0.108 36,908,171 40,732 0.110 38,119,711 48,078 0.126102 DISCRETIONARY GRANTS 37,087,956 4,500 0.012 36,908,171 4,500 0.012 38,174,431 4,500 0.012103 RURAL ADMINISTRATION 37,087,956 46,738 0.126 36,908,171 48,146 0.130 38,119,711 40,742 0.107104 GIS SERVICE 37,087,956 8,130 0.022 36,908,171 6,726 0.018 38,119,711 7,836 0.021105 BUILDING INSPECTION 37,087,956 23,056 0.062 36,908,171 23,373 0.063 38,119,711 22,996 0.060106 PLANNING AND LAND USE 37,087,956 26,557 0.072 36,908,171 26,975 0.073 38,119,711 32,894 0.086107 COMMUNITY SUSTAINABILITY 37,087,956 0 0.000 36,908,171 5,345 0.014 38,119,711 7,450 0.020112 FEASIBILITY STUDY SERVICE 37,087,956 0 0.000 36,908,171 0 0.000 38,119,711 1,295 0.003147 EDC-AREA K 37,087,956 3,029 0.008 36,908,171 3,000 0.008 38,119,711 3,000 0.008180 ADVISORY PLANNING-AREA K 37,087,956 0 0.000 36,908,171 -2,809 -0.008 38,119,711 0 0.000245 SEARCH & RESCUE - NAKUSP AND AREA K 37,087,956 11,809 0.032 36,908,171 10,900 0.030 38,119,711 9,880 0.026250 EMERGENCY COMMUNICATIONS 911 37,087,956 11,239 0.030 36,908,171 10,358 0.028 38,119,711 9,179 0.024253 EMERGENCY PLANNING-NAKUSP AND K 37,087,956 21,644 0.058 36,908,171 21,584 0.058 38,119,711 20,095 0.053554 REFUSE-WESTERN SUBREGION 37,087,956 59,002 0.159 36,908,171 59,002 0.160 38,174,431 55,514 0.145639 SKI HILL - SUMMIT LAKE 37,087,956 8,725 0.024 36,908,171 8,900 0.024 38,119,711 8,604 0.023784 REC COMMISSION-NAKUSP AND K 37,087,956 13,155 0.035 36,908,171 13,890 0.038 38,119,711 13,855 0.036809 PARA-NAK N DEN SILV K DEF H 37,087,956 0 0.000 36,908,171 8,543 0.023 38,119,711 8,543 0.022811 KOOTWEST - AREA D-K, DEF A, EX CRESTON 37,087,956 12,956 0.035 36,908,171 5,037 0.014 38,119,711 5,121 0.013

Regional Requisition $ 290,681 $ 294,202 $ 299,582 Residential Rate per $1,000 of Assessment 0.784 0.797 0.786Surveyor of Taxes - Collection Fee 0.041 0.041 0.041Estimated Rate per $1,000 of Assesment 0.825 0.838 0.827Difference ($) from prior year -3,521 -5,380Percentage Change from prior year -1.20% -1.8%

223 FIRE PROTECTION - DEFINED AREA K 11,758,586 89,578 0.762 88,194 #DIV/0! 0 0 #DIV/0!227 FAUQUIER FIRE SERVICE 3,324,325 15,255 0.459 3,372,209 15,873 0.471 3,433,741 16,120 0.469346 STREET LIGHTING-DEF K EDGEWOOD 1,158,915 4,510 0.389 1,158,805 4,510 0.389 1,420,834 4,510 0.317425 CEMETERY-NAKUSP AND DEF K 19,787,856 8,875 0.045 19,772,046 10,232 0.052 20,050,026 9,006 0.045437 ANIMAL CONTROL- NAKUSP, DEF K 8,736,329 0 0.000 8,784,506 0 0.000 8,242,297 5,110 0.062565 SEPTAGE DISPOSAL-WEST RURAL 35,369,984 -7,788 -0.022 35,213,881 -13,900 -0.039 36,317,609 -14,822 -0.041624 LIBRARY-NAKUSP AND DEF K 19,746,846 33,187 0.168 19,732,370 34,805 0.176 20,009,422 33,465 0.167644 RECREATION FAC-DEF K-BURTON HALL 7,239,738 18,408 0.254 7,334,045 18,387 0.251 7,147,794 17,660 0.247645 RECREATION FAC-DEF K-FAUQUIER HALL 3,409,933 10,860 0.318 3,459,839 10,877 0.314 3,522,061 10,224 0.290684 ARENA-NAKUSP AND K 19,717,980 126,832 0.643 19,702,994 116,773 0.593 19,983,786 110,907 0.555932 WATER UTILITY-DEF K-BURTON 941,771 0 0 0 0 0 0 0 0933 WATER UTILITY-DEF K-EDGEWOOD 1,150,965 0 0 0 0 0 0 0 0934 WATER UTILITY-DEF K-FAUQUIER 1,401,613 0 0 0 0 0 0 0 0

2014 2013 2012

Page 11 of 11

Regional District of Central KootenayTax Requisition and Calculated Residential Tax Rates - Municipalities2014, 2013, and 2012

City of Castlegar Assessment Rate/$1,000 Assessment Rate/$1,000 Assessment Rate/$1,000

101 GENERAL ADMINISTRATION 171,395,148 185,505 0.108 172,420,077 190,030 0.110 172,451,590 217,468 0.126107 COMMUNITY SUSTAINABILITY 171,395,148 0 0.000 172,420,077 24,926 0.014 172,451,590 33,704 0.020247 SEARCH & RESCUE - CASTLEGAR 171,395,148 13,532 0.008 172,420,077 13,239 0.008 172,451,590 13,220 0.008554 REFUSE-WESTERN SUBREGION 171,395,148 262,717 0.153 172,420,077 262,173 0.152 172,572,948 211,482 0.123682 ARENA-CAST I J-CAST COMPLEX 171,395,148 1,111,601 0.649 172,420,077 1,074,349 0.623 172,451,590 1,017,705 0.590699 AQUATIC CENTRE-CAST,J, DEF I 171,395,148 452,016 0.264 172,420,077 485,755 0.282 172,451,590 459,901 0.267805 CON TRANSIT-CAS, DEF I, DEF J 171,395,148 369,567 0.216 172,420,077 369,567 0.214 172,451,590 369,567 0.214811 KOOTWEST - AREA D-K, DEF A, EX CRESTON 171,395,148 24,186 0.014 172,420,077 23,502 0.014 172,451,590 23,165 0.013

Regional Requisition 2,419,123 2,443,541 2,346,212Residential Rate per $1,000 of Assessment 1.411 1.417 1.361Difference ($) from prior year (24,418) 97,329 Percentage Change from prior year -1.00% 4.15%

2014 2013 2012

Page 1 of 9

Regional District of Central KootenayTax Requisition and Calculated Residential Tax Rates - Municipalities2014, 2013, and 2012

City of Nelson Assessment Rate/$1,000 Rate/$1,000 Rate/$1,000

101 GENERAL ADMINISTRATION 213,191,435 230,742 0.108 211,218,524 232,788 0.110 211,131,210 266,340 0.126104 GIS SERVICE 213,191,435 46,733 0.022 211,218,524 38,411 0.018 211,131,210 43,400 0.021143 EDC-NELSON AREAS E AND F 213,191,435 114,000 0.053 211,218,524 114,000 0.054 211,183,845 114,000 0.054246 SEARCH & RESCUE - NELSON SALMO EFG 213,191,435 17,453 0.008 211,218,524 18,148 0.009 211,131,210 18,012 0.009254 EMERGENCY PLANNING - E AND F 213,191,435 30,749 0.014 211,218,524 26,219 0.012 211,131,210 26,708 0.013552 REFUSE DISPOSAL-CENTRAL SUBREGION 213,191,435 822,472 0.386 211,218,524 824,565 0.390 211,131,210 755,638 0.358632 REG PARKS-NELSON SALMO E,F,G 213,191,435 89,697 0.042 211,218,524 86,967 0.041 211,131,210 83,418 0.040698 NELSON & DISTRICT COMMUNITY FACILITIES 213,191,435 2,327,593 1.092 211,218,524 2,324,434 1.100 211,131,210 1,721,059 0.815801 PARA-NEL SAL SLOC EFG DEF H 213,191,435 0 0.000 211,218,524 27,913 0.013 211,131,210 27,598 0.013811 KOOTWEST - AREA D-K, DEF A, EX CRESTON 213,191,435 57,000 0.027 211,218,524 28,790 0.014 211,131,210 28,367 0.013

Regional Requisition 3,736,439 3,722,235 3,084,540Residential Rate per $1,000 of Assessment 1.753 1.762 1.462Difference ($) from prior year 14,204 637,695 Percentage Change from prior year 0.38% 20.67%

2014 2013 2012

Page 2 of 9

Regional District of Central KootenayTax Requisition and Calculated Residential Tax Rates - Municipalities2014, 2013, and 2012

Town of Creston Assessment Rate/$1,000 Rate/$1,000 Rate/$1,000

101 GENERAL ADMINISTRATION 75,889,589 82,137 0.108 74,461,418 82,088 0.110 75,320,829 95,007 0.126104 GIS SERVICE 75,889,589 16,636 0.022 74,461,418 13,554 0.018 75,320,829 15,482 0.021107 COMMUNITY SUSTAINABILITY 75,889,589 0 0.000 74,461,418 10,772 0.014 75,320,829 14,724 0.020141 EDC-CRESTON B AND C 75,889,589 49,643 0.065 74,461,418 49,823 0.067 75,320,829 41,897 0.056242 JAWS OF LIFE SERVICE CRES ABC 75,889,589 13,975 0.018 74,461,418 13,902 0.019 75,320,829 13,347 0.018250 EMERGENCY COMMUNICATIONS 911 75,889,589 22,996 0.030 74,461,418 20,874 0.028 75,320,829 18,138 0.024251 EMERGENCY PLANNING-CRESTON AREA 75,889,589 13,760 0.018 74,461,418 14,122 0.019 75,320,829 12,404 0.016421 CEMETERY-CRESTON, AREAS A B C 75,889,589 18,837 0.025 74,461,418 18,744 0.025 75,320,829 12,417 0.016550 REFUSE DISPOSAL-EAST SUBREGION 75,889,589 220,265 0.290 74,461,418 219,173 0.294 75,320,829 220,791 0.293610 MUSEUM AND ARCH-CRES BC DEF A 75,889,589 34,978 0.046 74,461,418 34,914 0.047 75,320,829 34,259 0.045621 LIBRARY-CRESTON, AREAS A B C 75,889,589 128,147 0.169 74,461,418 127,229 0.171 75,320,829 130,532 0.173630 REG PARKS-CRESTON, B, C 75,889,589 0 0.000 74,461,418 -1,482 -0.002 75,320,829 0 0.000685 RECREATION FAC-CRES,B,C,DEF A 75,889,589 1,270,642 1.674 74,461,418 1,266,317 1.701 75,320,829 1,199,383 1.592807 PARA-CRES DEF AREAS A, B, C 75,889,589 73,012 0.096 74,461,418 73,013 0.098 75,320,829 73,013 0.097831 AIRPORT - CRESTON, AREAS B,C 75,889,589 45,130 0.059 74,461,418 45,040 0.060 75,320,829 45,234 0.060931 WATER UTILITY ARROW CREEK 75,889,589 0.000 74,461,418 0 0.000 75,320,829 0 0.000

Regional Requisition 1,990,158 1,988,083 1,926,628Residential Rate per $1,000 of Assessment 2.622 2.670 2.557Difference ($) from prior year 2,075 61,455 Percentage Change from prior year 0.10% 3.19%

2014 2013 2012

Page 3 of 9

Regional District of Central KootenayTax Requisition and Calculated Residential Tax Rates - Municipalities2014, 2013, and 2012

Village of Kaslo Assessment Rate/$1,000 Rate/$1,000 Rate/$1,000

101 GENERAL ADMINISTRATION 16,270,848 17,610 0.108 16,000,934 17,648 0.110 16,331,029 20,600 0.126104 GIS SERVICE 16,270,848 3,567 0.022 16,000,934 2,914 0.018 16,331,029 3,357 0.021105 BUILDING INSPECTION 16,270,848 10,115 0.062 16,000,934 10,127 0.063 16,331,029 9,855 0.060107 COMMUNITY SUSTAINABILITY 16,270,848 0 0.000 16,000,934 2,316 0.014 16,331,029 3,192 0.020142 EDC-KASLO AND D 16,270,848 0 0.000 16,000,934 0 0.000 16,331,029 0 0.000210 FIRE PROTECTION - KASLO 16,270,848 121,019 0.744234 JAWS OF LIFE-KASLO AND AREA D 16,270,848 1,811 0.011 16,000,934 5,738 0.036 16,331,029 5,396 0.033250 EMERGENCY COMMUNICATIONS 911 16,270,848 4,930 0.030 16,000,934 4,488 0.028 16,331,029 3,934 0.024256 EMERGENCY PLANNING-KASLO & D 16,270,848 12,708 0.078 16,000,934 9,844 0.062 16,331,029 10,348 0.063552 REFUSE DISPOSAL-CENTRAL SUBREGION 16,270,848 62,771 0.386 16,000,934 62,445 0.390 16,331,029 58,444 0.358622 LIBRARY-KASLO AND DEF D 16,270,848 28,694 0.176 16,000,934 27,823 0.174 16,331,029 23,201 0.142681 COMM FAC RECREATION & PARKS - KASLO & 16,270,848 66,494 0.409 16,000,934 66,368 0.415 16,331,029 56,867 0.348808 PARATRANSIT-KASLO & AREA D 16,270,848 0 0.000 16,000,934 10,421 0.065 16,331,029 7,747 0.047811 KOOTWEST - AREA D-K, DEF A, EX CRESTON 16,270,848 11,824 0.073 16,000,934 2,183 0.014 16,331,029 2,194 0.013

Regional Requisition 341,543 222,315 205,135Residential Rate per $1,000 of Assessment 2.099 1.389 1.255Difference ($) from prior year 119,228 17,180 Percentage Change from prior year 53.6% 8.37%

2014 2013 2012

Page 4 of 9

Regional District of Central KootenayTax Requisition and Calculated Residential Tax Rates - Municipalities2014, 2013, and 2012

Village of New Denver Assessment Rate/$1,000 Rate/$1,000 Rate/$1,000

101 GENERAL ADMINISTRATION 7,784,985 8,426 0.108 7,791,415 8,587 0.110 8,207,236 10,353 0.126104 GIS SERVICE 7,784,985 1,707 0.022 7,791,415 1,417 0.018 8,207,236 1,687 0.021105 BUILDING INSPECTION 7,784,985 4,840 0.062 7,791,415 4,920 0.063 8,207,236 4,952 0.060107 COMMUNITY SUSTAINABILITY 7,784,985 0 0.000 7,791,415 1,126 0.014 8,207,236 1,605 0.020145 EDC-NEW DEN,SILVERTON,SLOCAN, H 7,784,985 830 0.011 7,791,415 834 0.011 8,207,236 919 0.011250 EMERGENCY COMMUNICATIONS 911 7,784,985 2,359 0.030 7,791,415 2,181 0.028 8,207,236 1,976 0.024255 EMERGENCY PROGRAMS - H, N DEN, SILV, SL 7,784,985 2,453 0.032 7,791,415 0 0.000426 CEMETERY-N DEN, SILV, DEF H 7,784,985 2,782 0.036 7,791,415 2,778 0.036 8,207,236 2,597 0.032554 REFUSE-WESTERN SUBREGION 7,784,985 16,906 0.217 7,791,415 16,906 0.217 8,211,666 15,092 0.184565 SEPTAGE DISPOSAL-WEST RURAL 7,784,985 -1,714 -0.022 7,791,415 -3,059 -0.039 8,207,236 -3,350 -0.041633 REG PARKS-N DEN, SILV, SLOC, H 7,784,985 5,594 0.072 7,791,415 5,305 0.068 8,207,236 2,466 0.030639 SKI HILL - SUMMIT LAKE 7,784,985 1,832 0.024 7,791,415 1,848 0.024 8,207,236 1,853 0.023660 TV SOCIETY-NEW DEN SILV, DEF H 7,784,985 7,307 0.094 7,791,415 13,656 0.175 8,207,236 13,447 0.164786 REC COM-N DENV, SILV, DEF H 7,784,985 5,415 0.070 7,791,415 5,582 0.072 8,207,236 5,408 0.066809 PARA-NAK N DEN SILV K DEF H 7,784,985 0 0.000 7,791,415 12,815 0.164 8,207,236 12,815 0.156811 KOOTWEST - AREA D-K, DEF A, EX CRESTON 7,784,985 12,645 0.162 7,791,415 1,062 0.014 8,207,236 1,103 0.013

Regional Requisition 71,381 75,958 72,923Residential Rate per $1,000 of Assessment 0.917 0.975 0.889Difference ($) from prior year (4,577) 3,035 Percentage Change from prior year -6.03% 4.16%

2014 2013 2012

Page 5 of 9

Regional District of Central KootenayTax Requisition and Calculated Residential Tax Rates - Municipalities2014, 2013, and 2012

Village of Nakusp Assessment Rate/$1,000 Rate/$1,000 Rate/$1,000

101 GENERAL ADMINISTRATION 22,765,215 24,639 0.108 22,864,248 25,199 0.110 23,882,229 29,999 0.126104 GIS SERVICE 22,765,215 4,990 0.022 22,864,248 4,158 0.018 23,882,229 4,889 0.020105 BUILDING INSPECTION 22,765,215 14,152 0.062 22,864,248 14,438 0.063 23,882,229 14,348 0.060107 COMMUNITY SUSTAINABILITY 22,765,215 0 0.000 22,864,248 3,305 0.014 23,882,229 4,649 0.019245 SEARCH & RESCUE - NAKUSP AND AREA K 22,765,215 7,249 0.032 22,864,248 6,754 0.030 23,882,229 6,165 0.026250 EMERGENCY COMMUNICATIONS 911 22,765,215 6,898 0.030 22,864,248 6,399 0.028 23,882,229 5,712 0.024253 EMERGENCY PLANNING-NAKUSP AND K 22,765,215 13,285 0.058 22,864,248 13,374 0.058 23,882,229 12,546 0.053425 CEMETERY-NAKUSP AND DEF K 22,765,215 10,211 0.045 22,864,248 11,854 0.052 23,882,229 10,695 0.045437 ANIMAL CONTROL- NAKUSP, DEF K 22,765,215 0 0.000 22,864,248 0 0.000 23,882,229 14,750 0.062554 REFUSE-WESTERN SUBREGION 22,765,215 52,629 0.231 22,864,248 52,629 0.230 24,009,596 47,632 0.198624 LIBRARY-NAKUSP AND DEF K 22,765,215 49,780 0.219 22,864,248 52,207 0.228 23,882,229 50,197 0.210639 SKI HILL - SUMMIT LAKE 22,765,215 5,356 0.024 22,864,248 5,422 0.024 23,882,229 5,367 0.022684 ARENA-NAKUSP AND K 22,765,215 146,433 0.643 22,864,248 135,758 0.594 23,882,229 132,135 0.553784 REC COMMISSION-NAKUSP AND K 22,765,215 8,075 0.035 22,864,248 8,607 0.038 23,882,229 8,645 0.036809 PARA-NAK N DEN SILV K DEF H 22,765,215 0 0.000 22,864,248 35,596 0.156 23,882,229 35,596 0.149811 KOOTWEST - AREA D-K, DEF A, EX CRESTON 22,765,215 35,643 0.157 22,864,248 3,116 0.014 23,882,229 3,201 0.013

Regional Requisition 379,340 378,816 386,526Residential Rate per $1,000 of Assessment 1.666 1.657 1.617Difference ($) from prior year 524 (7,710) Percentage Change from prior year 0.14% -1.99%

2014 2013 2012

Page 6 of 9

Regional District of Central KootenayTax Requisition and Calculated Residential Tax Rates - Municipalities2014, 2013, and 2012

Village of Salmo Assessment Rate/$1,000 Rate/$1,000 Rate/$1,000

101 GENERAL ADMINISTRATION 10,465,077 11,327 0.108 10,205,901 11,248 0.110 10,758,059 13,570 0.126104 GIS SERVICE 10,465,077 2,294 0.022 10,205,901 1,857 0.018 10,758,059 2,212 0.021105 BUILDING INSPECTION 10,465,077 6,506 0.062 10,205,901 6,454 0.063 10,758,059 6,490 0.060107 COMMUNITY SUSTAINABILITY 10,465,077 0 0.000 10,205,901 1,476 0.014 10,758,059 2,103 0.020144 EDC-SALMO AND G 10,465,077 3,053 0.029 10,205,901 3,053 0.030 10,758,059 3,129 0.029240 JAWS OF LIFE SERVICE SALMO AND G 10,465,077 3,552 0.034 10,205,901 3,415 0.033 10,758,059 3,464 0.032246 SEARCH & RESCUE - NELSON SALMO EFG 10,465,077 857 0.008 10,205,901 876 0.009 10,758,059 918 0.009250 EMERGENCY COMMUNICATIONS 911 10,465,077 3,171 0.030 10,205,901 2,860 0.028 10,758,059 2,590 0.024252 EMERGENCY PLANNING-SALMO AND AREA 10,465,077 7,791 0.074 10,205,901 7,437 0.073 10,758,059 7,264 0.068552 REFUSE DISPOSAL-CENTRAL SUBREGION 10,465,077 40,373 0.386 10,205,901 39,800 0.390 10,758,059 38,500 0.358611 MUSEUM-SALMO AND G 10,465,077 11,790 0.113 10,205,901 11,513 0.113 10,758,059 11,466 0.107623 LIBRARY-SALMO AND DEF G 10,465,077 32,626 0.312 10,205,901 31,529 0.309 10,758,059 28,979 0.269632 REG PARKS-NELSON SALMO E,F,G 10,465,077 4,403 0.042 10,205,901 4,202 0.041 10,758,059 4,250 0.040651 SALMO VALLEY YOUTH & COMMUNITY CENTR 10,465,077 11,208 0.107 10,205,901 10,014 0.098 10,758,059 10,272 0.095697 SWIMMING POOL-SALMO AND G 10,465,077 14,208 0.136 10,205,901 14,510 0.142 10,758,059 12,860 0.120787 REC COMMISSION-SALMO AND G 10,465,077 30,829 0.295 10,205,901 30,219 0.296 10,758,059 22,514 0.209801 PARA-NEL SAL SLOC EFG DEF H 10,465,077 0 0.000 10,205,901 1,349 0.013 10,758,059 1,406 0.013811 KOOTWEST - AREA D-K, DEF A, EX CRESTON 10,465,077 2,744 0.026 10,205,901 1,391 0.014 10,758,059 1,445 0.013

Regional Requisition 186,731 183,203 173,432Residential Rate per $1,000 of Assessment 1.784 1.795 1.612Difference ($) from prior year 3,528 9,771 Percentage Change from prior year 1.93% 5.63%

2014 2013 2012

Page 7 of 9

Regional District of Central KootenayTax Requisition and Calculated Residential Tax Rates - Municipalities2014, 2013, and 2012

Village of Silverton Assessment Rate/$1,000 Rate/$1,000 Rate/$1,000

101 GENERAL ADMINISTRATION 4,545,047 4,919 0.108 4,320,246 4,761 0.110 4,646,069 5,902 0.127104 GIS SERVICE 4,545,047 996 0.022 4,320,246 786 0.018 4,646,069 962 0.021105 BUILDING INSPECTION 4,545,047 2,826 0.062 4,320,246 2,728 0.063 4,646,069 2,823 0.061107 COMMUNITY SUSTAINABILITY 4,545,047 0 0.000 4,320,246 625 0.014 4,646,069 915 0.020145 EDC-NEW DEN,SILVERTON,SLOCAN, H 4,545,047 485 0.011 4,320,246 462 0.011 4,646,069 520 0.011250 EMERGENCY COMMUNICATIONS 911 4,545,047 1,377 0.030 4,320,246 1,209 0.028 4,646,069 1,132 0.024255 EMERGENCY PLANNING - H 4,545,047 1,432 0.032 4,320,246 1,331 0.031 4,646,069 1,592 0.034426 CEMETERY-N DEN, SILV, DEF H 4,545,047 1,624 0.036 4,320,246 1,540 0.036 4,646,069 1,482 0.032554 REFUSE-WESTERN SUBREGION 4,545,047 6,541 0.144 4,320,246 6,541 0.151 4,646,069 6,227 0.134565 SEPTAGE DISPOSAL-WEST RURAL 4,545,047 -1,001 -0.022 4,320,246 -1,696 -0.039 4,646,069 -1,909 -0.041633 REG PARKS-N DEN, SILV, SLOC, H 4,545,047 3,266 0.072 4,320,246 2,941 0.068 4,646,069 1,406 0.030639 SKI HILL - SUMMIT LAKE 4,545,047 1,069 0.024 4,320,246 1,025 0.024 4,646,069 1,057 0.023660 TV SOCIETY-NEW DEN SILV, DEF H 4,545,047 4,266 0.094 4,320,246 7,572 0.175 4,646,069 7,666 0.165786 REC COM-N DENV, SILV, DEF H 4,545,047 3,161 0.070 4,320,246 3,095 0.072 4,646,069 3,084 0.066809 PARA-NAK N DEN SILV K DEF H 4,545,047 0 0.000 4,320,246 9,967 0.231 4,646,069 9,967 0.215811 KOOTWEST - AREA D-K, DEF A, EX CRESTON 4,545,047 9,618 0.212 4,320,246 589 0.014 4,646,069 626 0.013

Regional Requisition 40,580 43,476 43,452Residential Rate per $1,000 of Assessment 0.893 1.006 0.935Difference ($) from prior year (2,896) 24 Percentage Change from prior year -6.66% 0.06%

2014 2013 2012

Page 8 of 9

Regional District of Central KootenayTax Requisition and Calculated Residential Tax Rates - Municipalities2014, 2013, and 2012

Village of Slocan Assessment Rate/$1,000 Rate/$1,000 Rate/$1,000

101 GENERAL ADMINISTRATION 3,869,563 4,188 0.108 4,549,863 5,014 0.110 4,802,334 6,069 0.126102 DISCRETIONARY GRANTS 3,869,563 900 0.023 4,549,863 900 0.020 4,802,334 900 0.019104 GIS SERVICE 3,869,563 848 0.022 4,549,863 827 0.018 4,802,334 989 0.021105 BUILDING INSPECTION 3,869,563 2,406 0.062 4,549,863 2,873 0.063 4,802,334 2,902 0.060107 COMMUNITY SUSTAINABILITY 3,869,563 0 0.000 4,549,863 658 0.014 4,802,334 940 0.020145 EDC-NEW DEN,SILVERTON,SLOCAN, H 3,869,563 413 0.011 4,549,863 487 0.011 4,802,334 538 0.011226 SLOCAN VALLEY FIRE 3,869,563 26,293 0.679 4,549,863 33,660 0.740 4,802,334 32,139 0.669250 EMERGENCY COMMUNICATIONS 911 3,869,563 1,173 0.030 4,549,863 1,273 0.028 4,802,334 1,160 0.024255 EMERGENCY PLANNING - H 3,869,563 1,219 0.032 4,549,863 1,402 0.031 4,802,334 1,637 0.034554 REFUSE-WESTERN SUBREGION 3,869,563 9,929 0.257 4,549,863 9,929 0.218 4,802,334 9,425 0.196565 SEPTAGE DISPOSAL-WEST RURAL 3,869,563 -852 -0.022 4,549,863 -1,786 -0.039 4,802,334 -1,963 -0.041633 REG PARKS-N DEN, SILV, SLOC, H 3,869,563 2,781 0.072 4,549,863 3,098 0.068 4,802,334 1,446 0.030788 REC COMMISSION-SLOCAN, DEF H 3,869,563 5,405 0.140 4,549,863 6,497 0.143 4,802,334 6,023 0.125801 PARA-NEL SAL SLOC EFG DEF H 3,869,563 0 0.000 4,549,863 601 0.013 4,802,334 629 0.013810 CON TRANSIT-AREAS E AND F 3,869,563 15,090 0.390 4,549,863 15,090 0.332 4,802,334 15,089 0.314811 KOOTWEST - AREA D-K, DEF A, EX CRESTON 3,869,563 1,245 0.032 4,549,863 620 0.014 4,802,334 646 0.013

Regional Requisition 71,038 81,143 78,569Residential Rate per $1,000 of Assessment 1.836 1.783 1.636Difference ($) from prior year (10,105) 2,574 Percentage Change from prior year -12.45% 3.28%

2014 2013 2012

Page 9 of 9

MASTER2014BUDGETANDFIVEYEARFINANCIALPLANREGIONALDISTRICTOFCENTRALKOOTENAY2014BUDGETANDFIVEYEARFINANCIALPLANMARCH20,2014

Service Description 2014BUDGET 2015BUDGET 2016BUDGET 2017BUDGET 2018BUDGET

101 GENERALADMINISTRATION101 Revenue101 MUNICIPALGRANTSINLIEU (3,000) (3,015) (3,030) (3,045) (3,060)101 PROV.GRANTREVENUESHARING (70,000) (70,000) (70,000) (70,000) (70,000)101 CARBONNEUTRALCARIPGRANT (52,585) (52,848) (53,112) (53,378) (53,645)101 INTERESTINCOME (110,000) (120,000) (125,000) (130,000) (135,000)101 FCMTRADEFAIRCONVENTIONREVENUESHARING (5,000)101 MISCELLANEOUSINCOME (500) (503) (505) (508) (510)101 InternalTransfersInandContributionsFrom 101 RECOVERYFROMCOMMUNITYSERVICES (244,508) (245,731) (246,959) (248,194) (249,435)101 RECOVERYFROMEMERGENCYANDDEVELOPMENTSERVICES (65,993) (66,323) (66,655) (66,988) (67,323)101 RECOVERYFROMCENTRALKOOTENAYHOSPITALDISTRICT (500)101 RECOVERYFROMCOLUMBIABASINTRUSTGRANTPROGRAM (40,000) (40,200) (40,401) (40,603) (40,806)101 RECOVERYFROMCOMMUNITYDEVELOPMENTPROGRAM (38,560) (38,753) (38,947) (39,141) (39,337)101 CONTRIBUTIONFROMEQUITYINCAPITALASSETS (163,080) (163,895) (164,715) (165,538) (166,366)101 CONTRIBUTIONFROMVEHICLERESERVEFUND (30,000)101 RECOVERYOFGENERALADMINCHARGETOSERVICES (1,274,740) (1,281,114) (1,287,519) (1,293,957) (1,300,427)101 ADMINISTRATIONWKBRHD (83,840) (84,259)101 RECOVERYOFITCOSTSCHARGETOSERVICES (561,015) (563,820) (566,639) (569,472) (572,320)101 InternalTransfersOutandContributionsTo 101 LIABILITYINSURANCECONTRIBUTIONTORESERVE 2,200 2,200 2,200 2,200 2,200101 CONTRIBUTIONTOVEHICLERESERVE 6,272 6,272 6,272 6,272 6,272101 HEADOFFICEBUILDINGCOSTS 35,000 35,175 35,351 35,528 35,705101 AMORTIZATIONBUILDINGS&STRUCTURES 44,610 44,833 45,057 45,283 45,509101 AMORTIZATIONTECHNOLOGY(IT)EQUIP 101,340 101,847 102,356 102,868 103,382101 AMORTIZATIONVEHICLE 17,130 17,216 17,302 17,388 17,475

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MASTER2014BUDGETANDFIVEYEARFINANCIALPLANREGIONALDISTRICTOFCENTRALKOOTENAY2014BUDGETANDFIVEYEARFINANCIALPLANMARCH20,2014

Service Description 2014BUDGET 2015BUDGET 2016BUDGET 2017BUDGET 2018BUDGET

101 Surplus/Deficit 101 PRIORYEARSSURPLUS (1,549,494) (570,000) (180,000) 101 RETAINEDPRIORYEARSURPLUS 570,000 180,000101 OperatingBudget 101 BANKCHARGES&INTEREST 15,000 15,000 15,000 15,000 15,000101 STATIONERY&OFFICESUPPLIES 21,000 21,000 21,000 21,000 21,000101 POSTAGE 14,000 14,000 14,000 14,000 14,000101 TELEPHONE 25,000 25,000 25,000 25,000 25,000101 ADVERTISING 9,500 9,500 9,500 9,500 9,500101 PUBLICATIONS&SUBSCRIPTIONS 11,000 11,000 11,000 11,000 11,000101 MISCELLANEOUS 8,000 8,000 8,000 8,000 8,000101 WEBSITEHOSTINGFEES 3,600 3,600 3,600 3,600 3,600101 AUDIT 70,000 60,000 60,000 60,000 60,000101 LEGAL 45,000 45,225 45,451 45,678 45,907101 LOCALGOVERNMENTAWARENESS 2,500 2,513 2,525 2,538 2,550101 INSURANCELIABILITY 10,000 10,050 10,100 10,151 10,202101 LONGTERMRECOGNITION 700 704 707 711 714101 SALARIES 2,270,000 2,281,350 2,292,757 2,304,221 2,315,742101 EMPLOYEETRAINING/SEMINARS 35,000 35,175 35,351 35,528 35,705101 STAFFTRAVEL 52,500 52,763 53,026 53,291 53,558101 HEALTHANDSAFETY 50,000 50,250 50,501 50,754 51,008101 ORGANIZATIONS&MEMBERSHIPS 10,000 10,050 10,100 10,151 10,202101 STAFFRECRUITMENT 4,500 4,523 4,545 4,568 4,591101 DIRECTORSREGULARALLOWANCE 385,000 386,925 388,860 390,804 392,758101 DIRECTORSTRAVEL 64,500 64,823 65,147 65,472 65,800101 FCMBOARD/COMMITEE 2,500 2,513 2,525 2,538 2,550

Page2of157

MASTER2014BUDGETANDFIVEYEARFINANCIALPLANREGIONALDISTRICTOFCENTRALKOOTENAY2014BUDGETANDFIVEYEARFINANCIALPLANMARCH20,2014

Service Description 2014BUDGET 2015BUDGET 2016BUDGET 2017BUDGET 2018BUDGET

101 TELEPHONE 2,000 2,010 2,020 2,030 2,040101 DIRECTORSBENEFITS 1,500 1,508 1,515 1,523 1,530101 CONF.BOARDAKBM/UBCM 3,250 3,266 3,283 3,299 3,315101 A.K.B.L.G(CAO/CHAIRMAN) 5,200 5,226 5,252 5,278 5,305101 F.C.M.STAFFANDDIRECTORS 70,000 53,000 53,000 53,000 53,000101 U.B.C.M.STAFFANDDIRECTORS 50,000 50,000 50,000 50,000 50,000101 FCMTRADEFAIREXPENSES 6,520 6,553 6,585 6,618 6,651101 ORGANIZATIONSANDMEMBERSHIPS 32,000 15,000 15,000 15,000 15,000101 UBCMTRADEFAIREXPENDITURES 4,020 4,040 4,060 4,081 4,101101 DIRECTORSMISCELLANEOUSEXPENSES 8,000 8,040 8,080 8,121 8,161101 ELECTIONS&REFERENDUMS 8,500 8,500 8,500 8,500 8,500101 PROPERTYINSURANCE 14,000 14,070 14,140 14,211 14,282101 JANITORIALR.&M.BLDG. 22,000 22,110 22,221 22,332 22,443101 UTILITIES 16,000 16,080 16,160 16,241 16,322101 VEHICLEOPERATIONS 15,000 15,075 15,150 15,226 15,302101 OFFICEEQUIP.REPAIR&MTCE. 17,300 17,387 17,473 17,561 17,649101 COMPUTERLEASE 107,000 85,000 85,000 85,000 107,000101 COMPUTERR&MANDMINOREQUIPMENT 171,940 172,800 173,664 174,532 175,405101 COMPUTERSOFTWAREMAINTENANCE 271,800 273,159 274,525 275,897 277,277101 CONSULTANTFEES 85,000 85,425 85,852 86,281 86,713101 KOOTENAYREGIONALCLIMATECHANGEACTIONSTRATEGY 50,000 50,000 50,000 50,000 50,000101 RENEWABLEENERGYFUNDS 80,000 80,000 80,000 80,000 80,000101 ENERGYCONSERVATIONFUNDCARIPGRANT 96,675 54,000 54,000 54,000 54,000101 CapitalBudget 101 CAPITALFINANCIALSYSTEMUPGRADE 425,000101 CAPITALWEBSITEREDESIGN&BUILD 13,500 101 CAPITALHEADOFFICEFURNITURE&EQUIPMENT 30,000101 VEHICLEPURCHASEFLEETVEHICLE 30,000

Page3of157

MASTER2014BUDGETANDFIVEYEARFINANCIALPLANREGIONALDISTRICTOFCENTRALKOOTENAY2014BUDGETANDFIVEYEARFINANCIALPLANMARCH20,2014

Service Description 2014BUDGET 2015BUDGET 2016BUDGET 2017BUDGET 2018BUDGET

101 Taxation 1,229,242 1,243,291 1,539,233 1,720,948 1,744,698101 ELECTORALAREA'A' (76,834) (77,712) (96,210) (107,568) (109,053)101 ELECTORALAREA'B' (81,433) (82,364) (101,969) (114,007) (115,581)101 ELECTORALAREA'C' (36,952) (37,374) (46,270) (51,733) (52,447)101 ELECTORALAREA'D' (35,974) (36,385) (45,046) (50,364) (51,059)101 ELECTORALAREA'E' (91,442) (92,487) (114,502) (128,019) (129,786)101 ELECTORALAREA'F' (83,380) (84,333) (104,406) (116,732) (118,343)101 ELECTORALAREA'G' (37,537) (37,966) (47,003) (52,553) (53,278)101 ELECTORALAREA'H' (78,219) (79,113) (97,944) (109,507) (111,018)101 ELECTORALAREA'I' (41,243) (41,714) (51,643) (57,740) (58,537)101 ELECTORALAREA'J' (56,594) (57,241) (70,866) (79,233) (80,326)101 ELECTORALAREA'K' (40,141) (40,600) (50,264) (56,198) (56,973)101 CITYOFCASTLEGAR (185,505) (187,625) (232,286) (259,708) (263,292)101 TOWNOFCRESTON (82,137) (83,076) (102,850) (114,992) (116,579)101 VILLAGEOFKASLO (17,610) (17,812) (22,051) (24,655) (24,995)101 VILLAGEOFNAKUSP (24,639) (24,921) (30,853) (34,495) (34,971)101 CITYOFNELSON (230,742) (233,379) (288,930) (323,040) (327,499)101 VILLAGEOFNEWDENVER (8,426) (8,522) (10,551) (11,796) (11,959)101 VILLAGEOFSALMO (11,327) (11,456) (14,183) (15,857) (16,076)101 VILLAGEOFSILVERTON (4,919) (4,975) (6,160) (6,887) (6,982)101 VILLAGEOFSLOCAN (4,188) (4,236) (5,244) (5,863) (5,944)101 PercentageChangeinTaxationfrom2013 0.89%

Page4of157

MASTER2014BUDGETANDFIVEYEARFINANCIALPLANREGIONALDISTRICTOFCENTRALKOOTENAY2014BUDGETANDFIVEYEARFINANCIALPLANMARCH20,2014

Service Description 2014BUDGET 2015BUDGET 2016BUDGET 2017BUDGET 2018BUDGET

102 DISCRETIONARYGRANTS102 ELECTORALAREA'A'TAXATION (20,000) (20,100) (20,201) (20,302) (20,403)102 ELECTORALAREA'A'PRIORYEARSURPLUS (11,694)102 ELECTORALAREA'A'GRANTS 31,694 20,100 20,201 20,302 20,403102 ELECTORALAREA'A'102 ELECTORALAREA'B'TAXATION (25,000) (25,125) (25,251) (25,377) (25,504)102 ELECTORALAREA'B'PRIORYEARSURPLUS (28,449)102 ELECTORALAREA'B'GRANTS 53,449 25,125 25,251 25,377 25,504102 ELECTORALAREA'B'102 ELECTORALAREA'C'TAXATION (32,000) (32,160) (32,321) (32,482) (32,645)102 ELECTORALAREA'C'PRIORYEARSURPLUS (2,407)102 ELECTORALAREA'C'GRANTS 34,407 32,160 32,321 32,482 32,645102 ELECTORALAREA'C'102 ELECTORALAREA'D'102 ELECTORALAREA'D'102 ELECTORALAREA'E'TAXATION (9,417) (9,464) (9,511) (9,559) (9,607)102 NELSONEXPANSION'E'TAXATION (583) (586) (589) (592) (595)102 ELECTORALAREA'E'PRIORYEARSURPLUS (2,485) 102 ELECTORALAREA'E'GRANTS 12,485 10,050 10,100 10,151 10,202102 INTERNALGRANTAREAE 102 ELECTORALAREA'E'102 ELECTORALAREA'F'TAXATION (15,726) (15,805) (15,884) (15,963) (16,043)102 NELSONEXPANSION'F'TAXATION (4,274) (4,295) (4,317) (4,338) (4,360)102 ELECTORALAREA'F'PRIORYEARSURPLUS (16,143)102 ELECTORALAREA'F'GRANTS' 36,143 20,100 20,201 20,302 20,403102 INTERNALGRANTAREAF 102 ELECTORALAREA'F'102 ELECTORALAREA'G'TAXATION (12,000) (12,060) (12,120) (12,181) (12,242)102 ELECTORALAREA'G'PRIORYEARSURPLUS (25,449)102 ELECTORALAREA'G'GRANTS 37,449 12,060 12,120 12,181 12,242102 INTERNALGRANTAREAG

Page5of157

MASTER2014BUDGETANDFIVEYEARFINANCIALPLANREGIONALDISTRICTOFCENTRALKOOTENAY2014BUDGETANDFIVEYEARFINANCIALPLANMARCH20,2014

Service Description 2014BUDGET 2015BUDGET 2016BUDGET 2017BUDGET 2018BUDGET

102 ELECTORALAREA'G'102 ELECTORALAREA'H'TAXATION (8,949) (8,994) (9,039) (9,084) (9,129)102 NELSONEXPANSION'H'TAXATION (1,051) (1,056) (1,062) (1,067) (1,072)102 ELECTORALAREA'H'PRIORYEARSURPLUS (9,671)102 ELECTORALAREA'H'GRANTS' 19,671 10,050 10,100 10,151 10,202102 INTERNALGRANTAREAH 102 ELECTORALAREA'H'102 ELECTORALAREA'I'TAXATION (11,017) (11,072) (11,127) (11,183) (11,239)102 CASTLEGAREXPANSION'I'TAXATION (3,483) (3,500) (3,518) (3,536) (3,553)102 ELECTORALAREA'I'PRIORYEARSURPLUS (31,417)102 ELECTORALAREA'I'GRANTS 45,917 14,573 14,645 14,719 14,792102 INTERNALGRANTAREAI 102 ELECTORALAREA'I'102 ELECTORALAREA'J'TAXATION (11,530) (11,588) (11,646) (11,704) (11,762)102 CASTLEGAREXPANSION'J'TAXATION (2,970) (2,985) (3,000) (3,015) (3,030)102 ELECTORALAREA'J'PRIORYEARSURPLUS (85,131)102 ELECTORALAREA'J'GRANTS 99,631 14,573 14,645 14,719 14,792102 ELECTORALAREA'J'102 ELECTORALAREA'K'TAXATION (4,500) (4,523) (4,545) (4,568) (4,591)102 ELECTORALAREA'K'PRIORYEARSURPLUS (27,053)102 ELECTORALAREA'K'GRANTS 31,553 4,523 4,545 4,568 4,591102 ELECTORALAREA'K'102 VILLAGEOFSLOCANTAXATION (900) (905) (909) (914) (918)102 VILLAGEOFSLOCANPRIORYEARSURPLUS (1,756)102 VILLAGEOFSLOCANGRANTS 2,656 905 909 914 918102 VILLAGEOFSLOCAN

Page6of157

MASTER2014BUDGETANDFIVEYEARFINANCIALPLANREGIONALDISTRICTOFCENTRALKOOTENAY2014BUDGETANDFIVEYEARFINANCIALPLANMARCH20,2014

Service Description 2014BUDGET 2015BUDGET 2016BUDGET 2017BUDGET 2018BUDGET

103 RURALADMINISTRATION 103 InternalTransfersInandContributionsFrom 103 CONTRIBUTIONFROMCOMMUNITYDEV (50,000) (50,000) (50,000) (50,000) (50,000)103 CONTRIBFROMFIREDEPTS (124,470) (125,092) (125,718) (126,346) (126,978)103 CONTRIBUTIONFROMRESERVES 103 RECOVERYFROMENVIRONMENTALBYLAW (1,500) (1,508) (1,515) (1,523) (1,530)103 MUNICIPALTICKETRECOVERY (1,000) (1,005) (1,010) (1,015) (1,020)103 MISCELLANEOUSRECOVERYBYLAW (26,000) (26,130) (26,261) (26,392) (26,524)103 InternalTransfersOutandContributionsTo 103 CONTRIBUTIONTOI.T.BUDGET 8,200 8,241 8,282 8,324 8,365103 CONTRIBUTIONTOGENERALADMIN 43,100 43,316 43,532 43,750 43,968103 CONTRIBUTIONTOCOMMUNITYSERVICES 40,500 40,703 40,906 41,111 41,316103 CONTRIBTO(FROM)ELECTIONCOSTSRESERVE (54,000) (54,270) (54,541) (54,814) (55,088)103 CONTRIBUTIONTORESERVESREGFIRE 4,010 4,030 4,050 4,070 4,091103 BUILDINGRENTAL 2,500 2,513 2,525 2,538 2,550103 CONTRIBUTIONTOENGINEERING/ENVIRONMENTAL 186,938 187,873 188,812 189,756 190,705103 Surplus/Deficit 103 PRIORYEARSSURPLUS (60,983) (98,376) (210,000) (315,000) (315,000)103 RETAINEDOPERATINGSURPLUS 98,376 210,000 315,000 315,000 315,000103 OperatingBudget 103 STATIONERY&OFFICESUPPLIES 1,500 1,508 1,515 1,523 1,530103 BYLAWENFORCEMENTEXPENSES 800 804 808 812 816103 FIRESERVICESCOORDINATOREXPENSES 8,000 8,040 8,080 8,121 8,161103 POSTAGE 750 754 758 761 765103 TELEPHONE 2,000 2,010 2,020 2,030 2,040103 ADVERTISING 550 553 556 558 561103 LEGAL 1,300 1,307 1,313 1,320 1,326103 LEGALBYLAWENFORCEMENT 10,000 10,050 10,100 10,151 10,202103 DEMOLITIONCOSTSBYLAW 26,000 26,130 26,261 26,392 26,524103 INSURANCELIABILITY 2,700 2,714 2,727 2,741 2,754

Page7of157

MASTER2014BUDGETANDFIVEYEARFINANCIALPLANREGIONALDISTRICTOFCENTRALKOOTENAY2014BUDGETANDFIVEYEARFINANCIALPLANMARCH20,2014

Service Description 2014BUDGET 2015BUDGET 2016BUDGET 2017BUDGET 2018BUDGET

103 FIRESERVICESCOORDINATOR 118,040 118,630 119,223 119,819 120,419103 BYLAWENFORECEMENTOFFICER 170,953 171,808 172,667 173,530 174,398103 STAFFTRAINING 4,000 4,020 4,040 4,060 4,081103 BYLAWENFORCEMENTOFFICERTRAINING 3,000 3,015 3,030 3,045 3,060103 TRAVELEXPENSES 1,500 1,508 1,515 1,523 1,530103 BYLAWENFORCEMENTOFFICERTRAVEL 700 704 707 711 714103 ACCIDENTINSURANCE 180 181 182 183 184103 CONFERENCESDELEGATIONS 1,500 1,508 1,515 1,523 1,530103 ORGANIZATIONSANDMEMBERSHIPS 750 754 758 761 765103 ORGANIZATIONSANDMEMBERSHIPSBYLAW 120 121 121 122 122103 REGULARALLOWANCERURAL 260,000 265,000 270,000 275,000 280,000103 PUBLICHEARINGSTIPEND 500 503 505 508 510103 RURALDIRECTORSTRAVEL 8,000 8,040 8,080 8,121 8,161103 TELEPHONE&FAX 1,400 1,407 1,414 1,421 1,428103 A.K.B.L.G(DIRECTORS) 10,000 10,050 10,100 10,151 10,202103 DIRECTORSMISCELLANEOUSEXPENSE 500 503 505 508 510103 ELECTIONS&REFERENDUMS 91,000 10,000 10,000 10,000 10,000103 LANDTITLESEARCHES 800 804 808 812 816103 PROPERTYINSURANCE 250 251 253 254 255103 JANITORIAL 850 854 859 863 867103 UTILITIES 700 704 707 711 714103 BYLAWVEHICLE 2,000 2,010 2,020 2,030 2,040103 REGIONALFIRECHIEFVEHICLEOPERATION 8,000 8,040 8,080 8,121 8,161103 SPUUNITOPERATION 5,000 5,025 5,050 5,075 5,101103 OFFICEEQUIPMENT 2,200 2,211 2,222 2,233 2,244

Page8of157

MASTER2014BUDGETANDFIVEYEARFINANCIALPLANREGIONALDISTRICTOFCENTRALKOOTENAY2014BUDGETANDFIVEYEARFINANCIALPLANMARCH20,2014

Service Description 2014BUDGET 2015BUDGET 2016BUDGET 2017BUDGET 2018BUDGET

103 Taxation 811,214 811,809 812,561 714,949 722,349103 ELECTORALAREA'A' (89,462) (89,527) (89,610) (78,845) (79,662)103 ELECTORALAREA'B' (94,817) (94,886) (94,974) (83,565) (84,430)103 ELECTORALAREA'C' (43,025) (43,056) (43,096) (37,919) (38,312)103 ELECTORALAREA'D' (41,886) (41,917) (41,956) (36,916) (37,298)103 ELECTORALAREA'E' (106,470) (106,548) (106,647) (93,836) (94,807)103 ELECTORALAREA'F' (97,083) (97,154) (97,244) (85,562) (86,448)103 ELECTORALAREA'G' (43,707) (43,739) (43,779) (38,520) (38,919)103 ELECTORALAREA'H' (91,074) (91,141) (91,225) (80,266) (81,097)103 ELECTORALAREA'I' (48,021) (48,056) (48,101) (42,322) (42,760)103 ELECTORALAREA'J' (65,896) (65,944) (66,005) (58,076) (58,677)103 ELECTORALAREA'K' (46,738) (46,773) (46,816) (41,192) (41,618)103 NELSONEXPANSION'E' (6,348) (6,352) (6,358) (5,595) (5,652)103 NELSONEXPANSION'F' (26,294) (26,314) (26,338) (23,174) (23,414)103 NELSONEXPANSION'H' (10,394) (10,401) (10,411) (9,160) (9,255)103 PercentageChangeinTaxationfrom2013 2.16%

Page9of157

MASTER2014BUDGETANDFIVEYEARFINANCIALPLANREGIONALDISTRICTOFCENTRALKOOTENAY2014BUDGETANDFIVEYEARFINANCIALPLANMARCH20,2014

Service Description 2014BUDGET 2015BUDGET 2016BUDGET 2017BUDGET 2018BUDGET

104 GISSERVICE104 Revenue104 MUNICIPALGRANTSILIEU (1,000) (1,005) (1,010) (1,015) (1,020)104 G.I.S.RECOVERIES (275) (276) (278) (279) (281)104 DIGITALDATA (150) (151) (152) (152) (153)104 GISUSERFEES (1,200) (1,206) (1,212) (1,218) (1,224)104 SALEOFMAPPING (355) (357) (359) (360) (362)104 MAPCOPIES (600) (603) (606) (609) (612)104 MISCELLANEOUSREVENUE (600) (603) (606) (609) (612)104 USERFEESADMIN (500) (503) (505) (508) (510)104 InternalTransfersInandContributionsFrom 104 CONTRIBUTIONFROMEQUITYINCAPITALASSETS (131) (132) (132) (133) (134)104 CONTRIBUTIONFROMGENERALADMINISTRATION (22,831) (22,945) (23,060) (23,175) (23,291)104 Surplus/Deficit 104 PRIORYEARSDEFICIT(SURPLUS) (20,123)104 InternalTransfersOutandContributionsTo104 CONTRIBUTIONTOITBUDGET 40,400 40,602 40,805 41,009 41,214104 ADMINISTRATIONFEE 11,500 11,558 11,615 11,673 11,732104 CONTRIBUTIONTOBUILDINGREHABRESERVE 2,943 2,958 2,973 2,987 3,002104 AMORTIZATIONBUILDING 131 132 132 133 134104 OperatingBudget 104 STATIONERY/SUPPLIES 1,800 1,809 1,818 1,827 1,836104 POSTAGE 1,000 1,005 1,010 1,015 1,020104 TELEPHONE 1,000 1,005 1,010 1,015 1,020104 LIABILITYINSURANCE 751 755 759 762 766104 MISCELLANEOUSEXPENSE 1,000 1,005 1,010 1,015 1,020104 SALARIES/BENEFITS 129,233 129,879 130,529 131,181 131,837104 EMPLOYEETRAINING/SEMINARS 1,200 1,206 1,212 1,218 1,224104 TRAVELEXPENSES 1,000 1,005 1,010 1,015 1,020104 CONFERENCES/DELEGATIONS 1,000 1,005 1,010 1,015 1,020104 ORGANIZATIONS/MEMBERSHIP 500 503 505 508 510

Page10of157

MASTER2014BUDGETANDFIVEYEARFINANCIALPLANREGIONALDISTRICTOFCENTRALKOOTENAY2014BUDGETANDFIVEYEARFINANCIALPLANMARCH20,2014

Service Description 2014BUDGET 2015BUDGET 2016BUDGET 2017BUDGET 2018BUDGET

104 STAFFRECRUITMENT 500 503 505 508 510104 GISProjects 25,000 25,125 25,251 25,377 25,504104 GISSYSTEMSMAINTENANCE 30,000 30,150 30,301 30,452 30,605104 UTILITIES 1,200 1,206 1,212 1,218 1,224104 JANITORIALR&MBUILDING 1,800 1,809 1,818 1,827 1,836104 OFFICEEQUIPR&M 2,200 2,211 2,222 2,233 2,244104 CONTRACTEDSERVICES 5,000 5,025 5,050 5,075 5,101104 Taxation 211,393 232,674 233,837 235,006 236,181104 ELECTORALAREA'A' (15,562) (17,128) (17,214) (17,300) (17,386)104 ELECTORALAREA'B' (16,493) (18,153) (18,244) (18,335) (18,427)104 ELECTORALAREA'C' (7,484) (8,237) (8,279) (8,320) (8,362)104 ELECTORALAREA'D' (7,286) (8,019) (8,060) (8,100) (8,140)104 ELECTORALAREA'E' (18,520) (20,385) (20,486) (20,589) (20,692)104 ELECTORALAREA'F' (16,887) (18,587) (18,680) (18,774) (18,868)104 ELECTORALAREA'G' (7,603) (8,368) (8,410) (8,452) (8,494)104 ELECTORALAREA'H' (15,842) (17,437) (17,524) (17,612) (17,700)104 ELECTORALAREA'I' (8,353) (9,194) (9,240) (9,286) (9,333)104 ELECTORALAREA'J' (11,462) (12,616) (12,679) (12,743) (12,806)104 ELECTORALAREA'K' (8,130) (8,948) (8,993) (9,038) (9,083)104 TOWNOFCRESTON (16,636) (18,310) (18,402) (18,494) (18,586)104 VILLAGEOFKASLO (3,567) (3,926) (3,945) (3,965) (3,985)104 VILLAGEOFNAKUSP (4,990) (5,493) (5,520) (5,548) (5,575)104 CITYOFNELSON (46,733) (51,438) (51,695) (51,954) (52,213)104 VILLAGEOFNEWDENVER (1,707) (1,878) (1,888) (1,897) (1,907)104 VILLAGEOFSALMO (2,294) (2,525) (2,538) (2,550) (2,563)104 VILLAGEOFSILVERTON (996) (1,097) (1,102) (1,108) (1,113)104 VILLAGEOFSLOCAN (848) (934) (938) (943) (948)104 PercentageChangeinTaxationfrom2013 21.98%

Page11of157

MASTER2014BUDGETANDFIVEYEARFINANCIALPLANREGIONALDISTRICTOFCENTRALKOOTENAY2014BUDGETANDFIVEYEARFINANCIALPLANMARCH20,2014

Service Description 2014BUDGET 2015BUDGET 2016BUDGET 2017BUDGET 2018BUDGET

105 BUILDINGINSPECTION105 Revenue105 GRANTINLIEUOFTAXES (200) (201) (202) (203) (204)105 STATREPORTS (2,000) (2,010) (2,020) (2,030) (2,040)105 TITLESEARCHES/COVENANTS (2,500) (2,513) (2,525) (2,538) (2,550)105 MISCELLANEOUSINCOME (5,000) (5,025) (5,050) (5,075) (5,101)105 ELECTORALAREAA (53,840) (54,109) (54,380) (54,652) (54,925)105 ELECTORALAREAB (65,957) (66,287) (66,618) (66,951) (67,286)105 ELECTORALAREAC (34,428) (34,600) (34,773) (34,947) (35,122)105 ELECTORALAREAD (18,769) (18,863) (18,957) (19,052) (19,147)105 ELECTORALAREAE (60,335) (60,637) (60,940) (61,245) (61,551)105 ELECTORALAREAF (32,595) (32,758) (32,922) (33,086) (33,252)105 ELECTORALAREAG (14,046) (14,116) (14,187) (14,258) (14,329)105 ELECTORALAREAH (48,778) (49,022) (49,267) (49,513) (49,761)105 ELECTORALAREAI (36,619) (36,802) (36,986) (37,171) (37,357)105 ELECTORALAREAJ (68,840) (69,184) (69,530) (69,878) (70,227)105 ELECTORALAREAK (20,601) (20,704) (20,808) (20,912) (21,016)105 VILLAGEOFKASLO (25,000) (25,125) (25,251) (25,377) (25,504)105 VILLAGEOFNAKUSP (10,309) (10,361) (10,412) (10,464) (10,517)105 VILLAGEOFNEWDENVER (2,000) (2,010) (2,020) (2,030) (2,040)105 VILLAGEOFSALMO (5,000) (5,025) (5,050) (5,075) (5,101)105 VILLAGEOFSILVERTON (1,000) (1,005) (1,010) (1,015) (1,020)105 VILLAGEOFSLOCAN (3,000) (3,015) (3,030) (3,045) (3,060)105 InternalTransfersInandContributionsFrom 105 CONTRIBUTIONFROMRESERVES (50,000) (50,000)105 INTERNALBUILDINGUSERFEES (1,600) (1,608) (1,616) (1,624) (1,632)105 PRIORYEARSSURPLUS (38,892)105 InternalTransfersOutandContributionsTo 105 OFFICEEQUIP.REP.&MTCE. 12,241 12,302 12,364 12,426 12,488105 OFFICEEQUIPMENTRENTAL 50 50 51 51 51105 CONTRIBUTIONTOVEHICLERESERVE 12,852 12,916 12,981 13,046 13,111105 COMPUTERSERVICES 47,725 47,964 48,203 48,444 48,687105 ADMINISTRATIONFEE 60,950 61,255 61,561 61,869 62,178105 CONTRIBUTIONTOBUILDINGREHABRESER 105 INTERNALBUILDINGRENT 1,479 1,486 1,494 1,501 1,509105 BUILDINGRENTAL 3,000 3,015 3,030 3,045 3,060105 AMORTIZATIONFURNISHINGS 1,163 1,169 1,175 1,181 1,186

Page12of157

MASTER2014BUDGETANDFIVEYEARFINANCIALPLANREGIONALDISTRICTOFCENTRALKOOTENAY2014BUDGETANDFIVEYEARFINANCIALPLANMARCH20,2014

Service Description 2014BUDGET 2015BUDGET 2016BUDGET 2017BUDGET 2018BUDGET

105 OperatingBudget 105 STATIONERY&OFFICESUPPLIES 5,500 5,528 5,555 5,583 5,611105 POSTAGE 5,000 5,025 5,050 5,075 5,101105 TELEPHONE 25,000 25,125 25,251 25,377 25,504105 ADVERTISING 1,000 1,005 1,010 1,015 1,020105 PUBLICATIONS&SUBSCRIPTIONS 3,000 3,015 3,030 3,045 3,060105 MISCELLANEOUS 350 352 354 355 357105 LEGAL 10,000 10,050 10,100 10,151 10,202105 LIABILITYINSURANCE 50,000 50,250 50,501 50,754 51,008105 MISCELLANEOUSEXPENSE 500 503 505 508 510105 SALARIES 702,517 706,030 709,560 713,108 716,673105 RELIEFSTAFFING 20,000 20,000 20,000 20,000 20,000105 EMPLOYEETRAINING/SEMINARS 3,000 3,015 3,030 3,045 3,060105 TRAVELEXPENSES 5,000 5,025 5,050 5,075 5,101105 HEALTHANDSAFETY 612 615 618 621 624105 CONFERENCES&DELEGATIONS 2,700 2,714 2,727 2,741 2,754105 ORGANIZATIONS&MEMBERSHIPS 2,856 2,870 2,885 2,899 2,914105 RECRUITMENT 1,000 1,005 1,010 1,015 1,020105 LANDTITLESEARCHES 2,200 2,211 2,222 2,233 2,244105 BYLAWENFORCEMENT 500 503 505 508 510105 JANITORIALR&MBUILDING 7,800 7,839 7,878 7,918 7,957105 UTILITIES 4,549 4,572 4,595 4,618 4,641105 BUILDINGLEASEHOLDIMPROVEMENTS 7,589 7,627 7,665 7,703 7,742105 OFFICERENTALCRESTON 7,200 7,236 7,272 7,309 7,345105 OFFICERENTALNAKUSP 6,000 6,030 6,060 6,090 6,121105 VEHICLEOPERATION 4,000 4,020 4,040 4,060 4,081105 2007JEEP 5,000 5,025 5,050 5,075 5,101105 2012HYUNDAISANTAFE 5,000 5,025 5,050 5,075 5,101105 2012HYUNDAISANTAFE 5,000 5,025 5,050 5,075 5,101105 2013TOYOTARAV4 5,000 5,025 5,050 5,075 5,101105 2013TOYOTARAV4 5,000 5,025 5,050 5,075 5,101

Page13of157

MASTER2014BUDGETANDFIVEYEARFINANCIALPLANREGIONALDISTRICTOFCENTRALKOOTENAY2014BUDGETANDFIVEYEARFINANCIALPLANMARCH20,2014

Service Description 2014BUDGET 2015BUDGET 2016BUDGET 2017BUDGET 2018BUDGET

105 Taxation 441,024 482,466 535,028 537,603 540,191105 ELECTORALAREA'A' (44,132) (48,279) (53,539) (53,797) (54,056)105 ELECTORALAREA'B' (46,774) (51,169) (56,744) (57,017) (57,292)105 ELECTORALAREA'C' (21,225) (23,219) (25,749) (25,872) (25,997)105 ELECTORALAREA'D' (20,663) (22,604) (25,067) (25,188) (25,309)105 ELECTORALAREA'E' (52,523) (57,458) (63,718) (64,025) (64,333)105 ELECTORALAREA'F' (47,892) (52,392) (58,100) (58,380) (58,661)105 ELECTORALAREA'G' (21,561) (23,587) (26,157) (26,282) (26,409)105 ELECTORALAREA'H' (44,928) (49,149) (54,504) (54,766) (55,030)105 ELECTORALAREA'I' (23,689) (25,915) (28,739) (28,877) (29,016)105 ELECTORALAREA'J' (32,507) (35,562) (39,436) (39,626) (39,816)105 ELECTORALAREA'K' (23,056) (25,223) (27,971) (28,106) (28,241)105 NELSONEXPANSION'E' (3,131) (3,426) (3,799) (3,817) (3,836)105 NELSONEXPANSION'F' (12,971) (14,190) (15,736) (15,812) (15,888)105 NELSONEXPANSION'H' (5,127) (5,609) (6,220) (6,250) (6,280)105 VILLAGEOFKASLO (10,115) (11,066) (12,271) (12,330) (12,390)105 VILLAGEOFNAKUSP (14,152) (15,482) (17,169) (17,252) (17,335)105 VILLAGEOFNEWDENVER (4,840) (5,294) (5,871) (5,900) (5,928)105 VILLAGEOFSALMO (6,506) (7,117) (7,893) (7,931) (7,969)105 VILLAGEOFSILVERTON (2,826) (3,091) (3,428) (3,444) (3,461)105 VILLAGEOFSLOCAN (2,406) (2,632) (2,918) (2,932) (2,947)105 PercentageChangeinTaxationfrom2013 0.50%

Page14of157

MASTER2014BUDGETANDFIVEYEARFINANCIALPLANREGIONALDISTRICTOFCENTRALKOOTENAY2014BUDGETANDFIVEYEARFINANCIALPLANMARCH20,2014

Service Description 2014BUDGET 2015BUDGET 2016BUDGET 2017BUDGET 2018BUDGET

106 PLANNINGANDLANDUSE106 Revenue106 PROVINCIALGRANTS (3,920) (3,940) (3,959) (3,979) (3,999)106 REZONINGANDVARIANCEAPPLIC (15,000) (15,075) (15,150) (15,226) (15,302)106 MISCELLANEOUSINCOME 106 ALRFEES (10,000) (10,050) (10,100) (10,151) (10,202)106 SUBDIVISIONFEES (20,000) (20,100) (20,201) (20,302) (20,403)106 InternalTransfersInandContributionsFrom 106 CONTRIBUTIONFROMEQUITYINCAPITALASSETS (1,006) (1,011) (1,016) (1,021) (1,026)106 CONTRIBUTIONFROMCOMMUNITYDEVELOPMENT (600) (603) (606) (609) (612)106 CONTRIBUTIONFROMCOMMUNITYSERVICES (45,000) (45,225) (45,451) (45,678) (45,907)106 CONTRIBUTIONFROMOTHERSERVICES 106 PRIORYEARSSURPLUS (380,636) (75,000)106 InternalTransfersOutandContributionsTo 106 COMPUTERSERVICES 56,300 56,582 56,864 57,149 57,434106 ADMINISTRATIONFEE 30,520 30,673 30,826 30,980 31,135106 CONTRIBUTIONTOBUILDINGREHABRESERVE 106 VEHICLEREPLACEMENTRESERVE 3,400 3,400 3,400 3,400 3,400106 CONTRIBUTIONTORESERVE 95,000106 AMORTIZATIONFURNISHINGS 1,006 1,011 1,016 1,021 1,026106 INTERNALRENTALS 120 121 121 122 122106 OperatingBudget 106 RETAINEDPRIORYEARSURPLUS 75,000106 STATIONERY&OFFICESUPPLIES 5,000 5,025 5,050 5,075 5,101106 POSTAGE 4,000 4,020 4,040 4,060 4,081106 TELEPHONE 6,000 6,030 6,060 6,090 6,121106 ADVERTISING 6,000 6,030 6,060 6,090 6,121106 PUBLICATIONS&SUBSCRIPTIONS 400 402 404 406 408106 LEGAL 25,000 25,125 25,251 25,377 25,504106 LIABILITYINSURANCE 1,600 1,608 1,616 1,624 1,632106 SALARIES 475,266 477,642 480,030 482,430 484,843106 RELIEFSTAFF 50,000 50,250 50,501 50,754 51,008106 EMPLOYEETRAINING/SEMINARS 6,100 6,131 6,161 6,192 6,223106 TRAVELEXPENSES 6,000 6,030 6,060 6,090 6,121106 CONFERENCES&DELEGATIONS 3,000 3,015 3,030 3,045 3,060106 ORGANIZATIONS&MEMBERSHIPS 3,500 3,518 3,535 3,553 3,571106 STAFFRECRUITMENT 1,000 1,005 1,010 1,015 1,020

Page15of157

MASTER2014BUDGETANDFIVEYEARFINANCIALPLANREGIONALDISTRICTOFCENTRALKOOTENAY2014BUDGETANDFIVEYEARFINANCIALPLANMARCH20,2014

Service Description 2014BUDGET 2015BUDGET 2016BUDGET 2017BUDGET 2018BUDGET

106 BOARDOFVARIANCE 500 503 505 508 510106 PRINTING 4,500 4,523 4,545 4,568 4,591106 LANDTITLESEARCHES 2,000 2,010 2,020 2,030 2,040106 HALLRENTAL 2,000 2,010 2,020 2,030 2,040106 BASEMAPS&AIRPHOTOS 15,000 15,075 15,150 15,226 15,302106 ALRFEES 7,000 7,035 7,070 7,106 7,141106 MISCELLANEOUS 5,000 5,025 5,050 5,075 5,101106 OFFICEEQUIP.REPAIR&MTCE. 4,040 4,060 4,081 4,101 4,121106 UTILITIES 3,093 3,108 3,124 3,140 3,15