This document provides information for four tax situations including land and building assessments, mill rates, property frontages, improvement taxes, school and education levy taxes, tax credits, and penalties. The questions involve calculating statements and demands for residential properties with varying assessments, mill rates, improvement taxes, and school division taxes.

1. Statement and Demand Assignment
Use the Statement and demand forms to fill out for the taxes for each situation.
Question 1
Classification: Residential 1
Land Assessment: $19,250
Building Assessment: $80,100
General Municipal mill rate: 30.216
Property Frontage: 60 feet
Property Improvement tax:
- concrete sidewalk $3.82/ft
- sewer renewal $1.90/ft
Local School Division tax: 19.305
Provincial Education Levy: 4.56
Provincial Tax Credits $400
Arrears/Penalties $250
Question 2
Classification: Residential 1
Land Assessment: $21,500
Building Assessment: $78,500
General Municipal mill rate: 24.624
Property Frontage: 50 feet
Property Improvement tax:
- water renewal $0.65/ft
- sewer renewal $1.90/ft
- road oiling $3.05/ft
Local School Division tax: 19.843
Provincial Education Levy: 4.56
Provincial Tax Credits $400
Arrears/Penalties none

2. Question 3
Classification: Residential 1
Land Assessment: $25,000
Building Assessment: $78,000
General Municipal mill rate: 24.725
Property Frontage: 50 feet
Property Improvement tax:
- lane paving $9.74/ft
- installation of water main $5.27/ft
Local School Division tax: 23.168
Provincial Education Levy: 4.56
Provincial Tax Credits $400
Arrears/Penalties none
Question 4
Classification: Residential 1
Land Assessment: $14,000
Building Assessment: $88,000
General Municipal mill rate: 15.725
Property Frontage: 60 feet
Property Improvement tax:
- land drainage system $4.80/ft
- road oiling $3.05/ft
Local School Division tax: 21.403
Provincial Education Levy: 4.56
Provincial Tax Credits $400
Arrears/Penalties none