There were quite a few issues mentioned by the Member, Mr. Chairman. I will address some of them. One of the main ones is that there is a lot of confusion within the public on assessments, but more than that, on the taxation side which is land classification, et cetera. We recently met with the city of Yellowknife and we are now going to look at a new way to do assessments in Yellowknife and we are going to try to use northern costs instead of southern costs. We met with the director of finance recently and we set up a committee. Hopefully, in the new year, in the tax year 1995, we will have a new basis for assessments which will eliminate many different classifications of land. It will equalize things better for the city of Yellowknife and it will probably be a model we will use in other tax-based municipalities in the north. So we are going to be developing a northern cost instead of an Edmonton cost factored up. So we are progressing very well in that area.

As for the process of appeals, we had a situation recently, which was an oversight on MACA's part, no doubt about that, and it had to do with classification, not assessment. It was also the city's oversight because they had three opportunities to check it and so did we. It was also an oversight on the taxpayer. So we will be looking at the process again to make sure we don't miss these things when the reviews take place. That is why there is a process like that. The process is outlined in the legislation that says the taxing authority has so many days to review the assessment role and the taxpayer also has a chance to review his assessment and his tax bill. In this case, it was missed by everyone. We are committed to sit down with the three parties together to try to resolve this the best way we can. But it has been a difficult area to deal with in the city because the city is different. Maybe it is the size or type of buildings. When we deal with the building cost, it will stabilize the land cost because the shift won't be as great from one commodity to the other. So we hope we can resolve those issues.