Bylaw 1680/25 Amendment to Bylaw 1548/21 Sturgeon Industrial Park Area Off-Site Levy
Sturgeon County, Alberta
· No. 1680/25
· adopted 2025-06-24
· summary & facts
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BYLAW 1680/25
AMENDMENT TO BYLAW 1548/21
STURGEON COUNTY, ALBERTA
A BYLAW OF STURGEON COUNTY, IN THE PROVINCE OF ALBERTA FOR THE PURPOSE OF AMENDING
BYLAW 1548/21 ESTABLISHING OFF-SITE LEVIES FOR LAND THAT IS TO BE SUBDIVIDED OR
DEVELOPED WITHIN THE STURGEON INDUSTRIAL PARK AREA.
WHEREAS, section 648 of the Municipal Government Act, RSA 2000, c M-26, as amended (the MGA),
provides that a Council of a municipality may enact a bylaw to provide for the imposition and payment
of Off-Site Levies in respect to lands that are to be developed or subdivided and to authorize
agreements to be entered into in respect of the payment of those levies;
AND WHEREAS, the Council of Sturgeon County deems it necessary to establish Off-Site Levies to pay
for the capital costs of new and expanded roads, for new or expanded water and wastewater
facilities, and for new or expanded stormwater facilities, and the land required in connection with
those facilities, all of which will be required as a result of anticipated subdivision and development
within the Sturgeon Industrial Park Area;
AND WHEREAS, Sturgeon County has and continues to consult in good faith with affected landowners
and representatives of the development industry in order to address and define existing and future
infrastructure and facility requirements within the Sturgeon Industrial Park Area and the benefit to
new development from such infrastructure and facilities;
AND WHEREAS, the Council of Sturgeon County has received advice and reports respecting existing
and future infrastructure and facility requirements within the Sturgeon Industrial Park Area and the
benefit to new development from such infrastructure and facilities, which advice and reports set out
a fair and equitable calculation of Off-Site Levies in relation to benefit, in accordance with the purpose
of the MGA and the principles of the Off-Site Levies Regulation, Alta Reg 187/2017;
AND WHEREAS, notice of intention to pass this bylaw has been given in accordance with the MGA;
NOW THEREFORE, the Council of Sturgeon County, in the Province of Alberta, duly assembled, hereby
enacts as follows:
1. Title
1.1.
This Bylaw may be referred to as 'Amendments to the Sturgeon Industrial Park Offsite
Levy Bylaw'.
2. Purpose
2.1.
The purpose of this Bylaw is to amend Bylaw 1548/21, Sturgeon Industrial Park Offsite
Levy Bylaw.
BYLAW 1680/25
PAGE 2
3. Sturgeon Industrial Park Offsite Levy Bylaw 1548/21 be amended as follows:
3.1.
Schedule "B" of Bylaw 1548/21 is repealed and replaced by Schedule "B" of this Bylaw.
3.2.
Schedule "C" of Bylaw 1548/21 is repealed and replaced by Schedule "C" of this Bylaw.
3.3.
Amend Subsection 8 to read as:
The supporting technical information which identifies the impact of proposed subdivision
and development within the Off-Site Levy Area and each Benefitting Area, estimates the
Construction Costs of the Off-Site Infrastructure and identifies how the Off-Site Levy is
calculated is contained in the Sturgeon Industrial Park: 2025 Off-Site Levy Update, dated
April 2025, prepared by Corvus Business Advisors, attached as Schedule "C" to this bylaw.
3.4.
Amend Part III: Application to include:
16. Offsite levy account balances that are in a positive position earn interest using the
weighted average annual interest rate of Sturgeon County's general operating
account. Offsite levy account balances that are in a negative position are charged
interest using the average experienced interest rate on Sturgeon County's long-term
borrowing for the calculation year or, in the event no long-term borrowings are executed
in the calculation year, the Government of Alberta's capital financing rate on 15-year
term.
4.
If any portion of this Bylaw is declared invalid by a court of competent jurisdiction, then the
invalid portion must be severed, and the remainder of the Bylaw is deemed valid.
5.
Effective Date
This Bylaw shall come into force and take effect on the date that it is passed.
Read a first time this 29th day of April, 2025.
Read a second time this 24th day of June, 2025.
Read a third time this 24th day of June, 2025.
"Original Signed"
MAYOR
"Original Signed"
CHIEF ADMINISTRATIVE OFFICER
June 24, 2025
____________________
DATE SIGNED
BYLAW 1680/25
PAGE 3
Schedule "A"
Off-Site Levy Areas
BYLAW 1680/25
PAGE 4
Schedule "B"
Summary of Off-Site Levy Rates by Area (Per Net Hectare)
BYLAW 1680/25
PAGE 5
Schedule "C"
Sturgeon Industrial Park: 2025 Offsite Levy Update - April 15,2025
Sturgeon Industrial Park:
2025 Offsite Levy Update
April 15th, 2025
Prepared by:
Michal Tokarew, Director
CORVUS Business Advisors
180 Ashmore Way
Sherwood Park, AB T8H 0W2
(780) 428-4110
[email protected]
www.corvusbusinessadvisors.com
This document has been prepared by CORVUS Business Advisors for the sole purpose and exclusive use of
Sturgeon County.
| CORVUS Business Advisors Inc. |
| 180 Ashmore Way | Sherwood Park | Alberta | T8H 0W2 | 780-428-4110 |
April 15th, 2025
Sturgeon County
9613 - 100 Street
Morinville, Alberta
T8R 1L9
RE: Sturgeon Industrial Park 2025 Offsite Levy Update
Enclosed is our report in support of the Sturgeon Industrial Park 2025 offsite levy rate
update. If you have any questions do not hesitate to contact me.
Sincerely,
Michal Tokarew
Director
Sturgeon Industrial Park 2025 Offsite Levy Update
April 15th, 2025
/ i
CORVUS Business Advisors
1 DOCUMENT INFORMATION
Version
Number
Revision Date
Summary of Changes and Author
1.0
April 15th, 2025
FINAL. Created by CORVUS Business Advisors.
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CORVUS Business Advisors
2 CONTENTS
1
DOCUMENT INFORMATION ........................................................................................................... I
2
CONTENTS ..................................................................................................................................... II
3
INTRODUCTION .............................................................................................................................. 3
4
KEY FINDINGS ................................................................................................................................ 4
5
RATE UPDATES ............................................................................................................................. 7
6
RECOMMENDATIONS .................................................................................................................... 8
7
ACKNOWLEDGEMENTS ................................................................................................................ 9
8
DISCLAIMER ................................................................................................................................... 9
APPENDIX A: OFFSITE LEVY AREAS AND LAND STAGING ......................................................... 10
APPENDIX B: TRANSPORTATION .................................................................................................... 14
APPENDIX C: WATER ........................................................................................................................ 25
APPENDIX D: SANITARY ................................................................................................................... 36
APPENDIX E: STORMWATER ........................................................................................................... 45
APPENDIX F: OFFSITE INFRASTRUCTURE DEFINITIONS ............................................................ 54
APPENDIX G: COMPARISON OF RATES ......................................................................................... 56
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3 INTRODUCTION
3.1
Overview
Bylaw 1548-21, established by Sturgeon County ("the County") in 2021 defines offsite levy
charges for transportation, water, sanitary, and stormwater offsite infrastructure in the
Sturgeon Industrial Park. The County wishes to update this bylaw, amending offsite
infrastructure included in the bylaw in alignment with the County's recent actual
expenditures, receipts, latest capital/master plans, and ensuring updated costs and
development forecasts are reflected fairly and equitably in new rates, thereby ensuring a
financially sustainable community.
This report outlines the methodology and information used in establishing updated
transportation, water, sanitary, and stormwater offsite levy rates for the Sturgeon Industrial
Park.
3.2
Methodology
The County has various infrastructure capital/master plans, and these plans have been used
by County staff as a starting point for developing key information for this offsite levy review.
County staff reviewed existing plans and verified offsite projects for roads, water, sanitary,
and drainage infrastructure1. The County's review also included verification of benefits to
existing development, future development, and benefiting areas.
Support provided by CORVUS Business Advisors ("CORVUS") included:
Update of the offsite levy model--configuration, priming, and data loading.
Incorporation of area measurements and land development forecasts (provided by
County staff).
Incorporation of infrastructure costs and allocation percentages for existing
development, new development, and other parties (provided by County staff).
Reconciliation of reserve opening balances (historical reconciliation details provided
by County staff).
Determination of transportation, water, sanitary, and stormwater levy rates.
Presentation of results to Administration.
Offsite levy rates within the CORVUS model are forecast using a rolling 25-year review
period. During this review, a cut-off date of December 31st, 2024 was established, and so
the review period stems from 2025 to 2049. The cut-off date coincides with the County's
most recent year-end when the project started. Project expenditures, receipts etc. were
gathered as "actuals" from the County's financial records up to the cut-off date. Beyond the
cut-off date, all financial details are estimates. When the County completes its next rate
1 It was not within CORVUS' scope of work to review the County's capital/master plans. Plans were reviewed
and refined by County staff.
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CORVUS Business Advisors
update, information from January 1st, 2025 up to the new cut-off date will be converted from
estimates to actuals, and the rolling 25-year review period will move further out.
Costs that benefit development prior to and within the 25-year review period are included in
rates. Costs that benefit development beyond the review period (called "financial
oversizing") are excluded from rates. In future years, when rates are updated and the rolling
25-year period moves further out, offsite infrastructure costs beyond 2049 will gradually be
included in rates.
4 KEY FINDINGS
The following provides a summary of key findings pertaining to the updating of Sturgeon
Industrial Park offsite levy rates:
Offsite Infrastructure Costs. Offsite infrastructure costs to be included in the offsite levy
bylaw total approximately $141.86 million. An overview of offsite infrastructure costs and
maps is provided in Appendices B1 (Transportation), C1 (Water), D1 (Sanitary), and E1
(Stormwater); and a definition of each offsite infrastructure type is provided in Appendix F.
Before determining how the infrastructure costs will be allocated to parties that benefit (e.g.,
existing/residual development, future development, other municipalities etc.), financing
provided by way of special ear-marked grants and other contributions are deducted from
offsite infrastructure costs. For this review, the County has identified approximately $3.88
million in ear-marked grants and contributions. An overview of ear-marked grants and
contributions and resulting net costs is provided in Appendices B2, C2, D2, and E2.
The share of costs which benefits existing/residual development (the County's share) is
$23.32 million; and, the share of costs which benefits other stakeholders (e.g.,
neighbouring municipalities) is nil.
The share of costs which benefits future development totals approximately $114.67 million
($70.11 million + $44.56 million) and is based on the allocations shown in Appendices B4,
C4, D4, and E4. However, $70.11 million of the cost which benefits future development is
beyond the 25-year review period (called "financial oversizing"). Financial oversizing is
determined based on the anticipated year of construction (construction staging) which is
provided in Appendices B3, C3, D3, and E3.
Of the $114.67 million in total offsite infrastructure costs which benefits future development,
the portion that is within the 25-year review period and included in rates today (the offsite
levy share) is approximately $44.56 million, as shown in the table below. This is an
increase of approximately 11% since the last update. An increase in costs puts upward
pressure on rates, all other things being equal. A complete summary of offsite infrastructure
net cost "flow-thru" is provided in Appendices B6, C6, D6, and E6.
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CORVUS Business Advisors
Summary of Infrastructure Costs & Allocations
Infrastructure
Special Grants
&
Contributions
Muni Share of
Costs
Other
Stakeholders'
Share of Costs
Developer Cost
Beyond 25 Yrs
(Financial
Oversizing)
Developer
Costs
(In Rates)
Total Costs
Transportation
3,086,860
$
16,764,418
$
-
$
42,805,237
$
24,202,433
$
86,858,947
$
Water
30,000
$
6,551,578
$
-
$
15,723,830
$
14,938,319
$
37,243,726
$
Sanitary
475,680
$
-
$
-
$
8,735,701
$
3,866,962
$
13,078,343
$
Stormwater
286,965
$
-
$
-
$
2,843,495
$
1,553,312
$
4,683,772
$
Total
3,879,505
$
23,315,995
$
-
$
70,108,263
$
44,561,026
$
141,864,789
$
Offsite Levy Collections. Before allocating infrastructure costs to benefitting lands, offsite
levy costs must be reduced by the total levies collected to date. Up to December 31st, 2024,
the County collected approximately $8.50 million in offsite levies as summarized in the table
below. Details associated with levy collections are shown in Appendices B5, C5, D5, and
E5.
Summary of Levies Collected to Date
Transportation
5,901,818
$
Water
1,604,708
$
Sanitary
685,314
$
Stormwater
307,414
$
Total
8,499,254
$
Levies Collected To Date
Offsite Levy Areas and Forecast Development. To facilitate the allocation of infrastructure
costs to those lands that benefit from the infrastructure, the Sturgeon Industrial Park is
parsed into 29 offsite levy areas. The area boundaries, numbering schema, and area
measurements are described in Appendix A along with an offsite levy map. An overview of
offsite infrastructure allocations to each benefitting area is provided in Appendices B7, C7,
D7, and E7.
To calculate offsite levy rates, it is necessary to forecast the amount of land that will develop
during the 25-year review period. Land development forms the denominator of the rate
calculation. A larger denominator reduces rates but could potentially result in under-
collection thereby placing an increased burden on tax payers. A smaller denominator
increases rates but could potentially result in over-collection thereby placing an increased
burden on future development. Accordingly, land development forecasts need to be: (a)
reasonable and reflect current planning assumptions including the current pace of
development in the community, and (b) updated regularly.
For this review, the County is forecasting development of approximately 670 ha. during the
25-year review period (the land development forecast is shown in Appendix A). This is an
increase of approximately 5% since the last update. An increase in land development puts
downward pressure on rates, all other things being equal.
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CORVUS Business Advisors
Offsite Levy Reserves. The County is currently managing offsite levy receipts and
withdrawals in the Sturgeon Industrial Park via four accounts (i.e., one account for each
infrastructure type), and this in alignment with MGA requirements. The reason the MGA
stipulates the requirement for separate accounts is because offsite levies can only be used
for the type of infrastructure for which they were collected (e.g., water levies can only be
used to construct water offsite infrastructure, not sanitary infrastructure etc.). The County's
offsite levy account balances are shown in Appendices B8, C8, D8, and E8.
Interest. Offsite levy account balances (both actual and forecast) are impacted by interest.
Actual reserve inflows and forecast reserve balances that are in a positive/surplus position
earn interest (as required by the MGA). Actual reserve outflows and forecast reserve
balances that are in a negative/deficit position are charged interest (forecast balances that
are negative indicate the requirement for front-ending). Interest rates and forecast balances
over the 25-year review period are shown in Appendices B9, C9, D9, and E9.
Front-ending Approach. Front-ending is an extremely important concept that underpins
rigorous management of offsite levies. Front-ending represents monies owed by future
development to the front-ending party (municipality or developer) for past construction
undertaken on behalf of future development--i.e., a front-ending party will often pay for its
share of an offsite infrastructure project in addition to that portion of the project which
benefits future development when offsite levy reserve balances are insufficient.
There are 2 alternatives for repaying front-ending debts to claimants: (1) the First-In First-
Out (FIFO) approach, and (2) the Average Outstanding Claim (AOC) approach. The FIFO
approach can create: (a) stagnation of development, and (b) increased pressure on the
municipality (i.e., taxpayers) to front-end. Accordingly, in 2017 the County adopted the AOC
approach as part of its broader offsite levy policy framework.
Under the AOC approach, claimants share distributions based on their proportionate share
of outstanding claims. For example, Developer A fronts a $1 million piece of infrastructure in
2016. Developer B front-ends a $0.5 million piece of infrastructure in 2017. And Developer C
is contemplating front-ending a $0.5 million piece of infrastructure in the future. Using the
AOC approach, offsite levy collections are shared between Developer A (66.6% of
distributions) and Developer B (33.3% of distributions) until fully repaid2. If Developer C
chooses to front-end in the future, then future claim reimbursements would be shared
amongst Developer A (50% of distributions) and Developer B (25% of distributions) and
Developer C (25% of distributions) until repaid3. This approach is preferred, as it ensures
regular positive cash flow to all claimants, and therefore no disincentive to future front-
ending.
In the Sturgeon Industrial Park, it is our understanding that the County is the only front-
2 $1,000,000 / ($1,000,000 + $500,000) = 66.6%. $500,000 / ($1,000,000 + $500,000) = 33.3%.
3 $1,000,000 / ($1,000,000 + $500,000 + $500,000) = 50%. $500,000 / ($1,000,000 + $500,000 + $500,000) =
25%.
Sturgeon Industrial Park 2025 Offsite Levy Update
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CORVUS Business Advisors
ending party currently. As such, all excess cash in reserve accounts should always be used
to pay-down the County's front-ending debt (described below).
5 RATE UPDATES
For future development to pay for its share of the $141.86 million of offsite infrastructure
costs contained in the County's capital plans for the Sturgeon Industrial Park, rates are
approximately $61,643 per net hectare on a weighted average basis, as shown in the tables
below. A comparison of rates to other municipalities is shown in Appendix G.
Rates are increasing from an average of approximately $52,462 per net hectare (contained
in the current bylaw) to an average of $61,643 per net hectare.
Offsite Levy Rates (Per Net Hectare): High, Low, & Averages4
Transportation
Levies
Water Levies
Sanitary Levies
Storm Levies
Total
High
29,797
$
31,076
$
18,630
$
4,150
$
83,654
$
Low
29,797
$
11,736
$
-
$
-
$
41,533
$
Weighted Average
29,797
$
23,470
$
6,533
$
1,843
$
61,643
$
4 Highs, Lows, and Averages are shown for information purposes only. Developers pay the actual rate applicable
to their specific development area.
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CORVUS Business Advisors
Summary of Offsite Levy Rates by Area (Per Net Hectare)
Area #
Transportation
Levies
Water
Levies
Sanitary
Levies
Stormwater
Levies
Total
1.0
29,797
$
23,270
$
-
$
4,150
$
57,217
$
2.0
29,797
$
23,270
$
2,411
$
4,150
$
59,628
$
3.0
29,797
$
23,270
$
2,411
$
4,150
$
59,628
$
4.0
29,797
$
23,270
$
-
$
4,150
$
57,217
$
5.0
29,797
$
23,270
$
-
$
4,150
$
57,217
$
6.0
29,797
$
23,270
$
-
$
-
$
53,066
$
7.0
29,797
$
23,270
$
2,411
$
4,150
$
59,628
$
8.0
29,797
$
23,270
$
10,954
$
4,150
$
68,171
$
9.0
29,797
$
23,270
$
7,542
$
4,150
$
64,758
$
10.0
29,797
$
25,007
$
7,542
$
2,270
$
64,616
$
11.0
29,797
$
25,007
$
7,542
$
2,270
$
64,616
$
12.0
29,797
$
21,305
$
3,051
$
2,270
$
56,423
$
13.0
29,797
$
21,305
$
-
$
-
$
51,102
$
14.0
29,797
$
21,305
$
-
$
-
$
51,102
$
15.0
29,797
$
11,736
$
3,051
$
2,270
$
46,854
$
16.0
29,797
$
15,438
$
7,542
$
2,270
$
55,047
$
17.0
29,797
$
15,438
$
7,542
$
2,270
$
55,047
$
18.0
29,797
$
31,076
$
-
$
2,270
$
63,143
$
19.0
29,797
$
31,076
$
-
$
-
$
60,873
$
20.0
29,797
$
31,076
$
12,874
$
-
$
73,747
$
21.0
29,797
$
31,076
$
12,874
$
-
$
73,747
$
22.0
29,797
$
31,076
$
12,874
$
-
$
73,747
$
23.0
29,797
$
31,076
$
12,874
$
-
$
73,747
$
24.0
29,797
$
31,076
$
11,389
$
-
$
72,262
$
25.0
29,797
$
31,076
$
11,389
$
-
$
72,262
$
26.0
29,797
$
31,076
$
11,389
$
-
$
72,262
$
27.0
29,797
$
31,076
$
18,630
$
-
$
79,503
$
28.0
29,797
$
31,076
$
-
$
-
$
60,873
$
29.0
29,797
$
31,076
$
-
$
-
$
60,873
$
6 RECOMMENDATIONS
CORVUS recommends the following:
1. Implement the updated offsite levy rates outlined in Section 5.
2. During the reconciliation of account balances in the future, ensure the interest
earning and charge rates that underpin the offsite levy bylaw for that time period are
used to determine reserve interest impacts.
3. Changes to the MGA in 2017 enable municipalities to charge offsite levies for
recreation, fire, police, library, and interchange facilities. County Administration and
Council should consider whether it wishes to adopt such levies in the future and, if
so, begin developing the necessary supporting documentation that will be needed to
support such levies. Support documentation requirements for these new levies are
more stringent (see MGA Section 648 and Regulation AR 187/2017).
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7 ACKNOWLEDGEMENTS
CORVUS Business Advisors would like to thank all Sturgeon County staff from Engineering,
Planning, and Finance who supported the work of this review.
8 DISCLAIMER
CORVUS Business Advisors has relied upon Sturgeon County and its advisors to provide all
of the data and information used to construct the offsite levy model and create the rates,
such as planning data and assumptions, development forecasts and assumptions,
infrastructure costs and cost estimates, allocations to benefitting parties, allocation to
benefitting areas, and other assumptions etc. As such, CORVUS Business Advisors makes
no guarantee as to the accuracy of the input data and information provided by these groups
or the results that stem from this data and information.
Offsite levy rates are not intended to stay static; they are based upon assumptions and the
best available information of the day. Planning assumptions, cost estimates etc. can change
each year. Accordingly, the Municipal Government Act requires that offsite levy rates be
updated with the most current information available on a regular basis (usually annually).
When information changes, it will be reflected in a future update, and rates adjusted
accordingly.
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APPENDIX A: OFFSITE LEVY AREAS AND LAND STAGING
The Sturgeon Industrial Park is parsed into 29 offsite levy areas, as shown in the map
below. Areas take into consideration the intersection points of existing/planned infrastructure
basins (e.g., water and sanitary basins), and also various natural and man-made barriers
(e.g., rivers, highways, etc.). All offsite levy infrastructure costs are allocated to one or more
areas.
Offsite Levy Areas
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Total net development area, the amount of land available for development in all offsite levy
areas, is approximately 1126 ha. In calculating net development area, allowances have
been made for environmental reserves, municipal reserves, and arterial road right of way.
Offsite Levy Net Development Area5
Area Ref. # Development Area Location
Land
Use
Gross Area
(ha.)
Environmental
Reserves (ha.)
Sub-total
Municipal
Reserves
Arterial Right of
Way
Net
Development
Area (ha.)
1.0
NW-19-55-22-4
Industrial
64.70
1.60
63.10
6.31
2.98
53.81
2.0
NE-19-55-22-4
Industrial
64.70
0.81
63.89
6.39
2.78
54.72
3.0
NW-20-55-22-4
Industrial
64.70
3.87
60.83
6.08
2.41
52.34
4.0
NE-20-55-22-4
Industrial
64.70
0.73
63.97
6.40
2.40
55.17
5.0
SE-20-55-22-4 (North Half)
Industrial
32.35
2.38
29.97
3.00
0.41
26.56
6.0
SE-20-55-22-4 (South Half)
Industrial
32.35
7.20
25.15
2.52
0.41
22.23
7.0
SW-20-55-22-4
Industrial
64.70
4.61
60.09
6.01
0.81
53.27
8.0
SE-19-55-22-4
Industrial
64.70
1.46
63.24
6.32
1.20
55.72
9.0
SW-19-55-22-4
Industrial
64.70
3.07
61.63
6.16
1.61
53.86
10.0
NW-18-55-22-4
Industrial
64.70
3.19
61.51
6.15
1.61
53.75
11.0
NE-18-55-22-4
Industrial
64.70
2.21
62.49
6.25
1.18
55.06
12.0
NW-17-55-22-4
Industrial
43.40
8.50
34.90
3.49
0.78
30.63
13.0
NE-17-55-22-4
Industrial
64.10
4.01
60.09
6.01
1.03
53.05
14.0
SE-17-55-22-4
Industrial
12.90
-
12.90
1.29
-
11.61
15.0
SW-17-55-22-4
Industrial
54.05
-
54.05
5.41
1.49
47.16
16.0
SE-18-55-22-4
Industrial
64.70
-
64.70
6.47
2.76
55.47
17.0
SW-18-55-22-4
Industrial
64.70
-
64.70
6.47
3.16
55.07
18.0
NW-8-55-22-4
Industrial
47.34
-
47.34
1.93
-
45.41
19.0
NE-8-55-22-4
Industrial
48.48
-
48.48
4.85
-
43.63
20.0
SE-8-55-22-4
Industrial
-
-
-
-
-
-
21.0
SW-8-55-22-4 (North Portion) Industrial
44.50
2.83
41.67
4.17
0.52
36.98
22.0
SW-8-55-22-4 (South Portion) Industrial
19.70
19.70
1.97
0.25
17.48
23.0
NW-5-55-22-4
Industrial
29.87
29.87
2.99
-
26.88
24.0
RL22-55-22-4 (North Portion) Industrial
49.00
1.08
47.92
4.79
-
43.13
25.0
RL22-55-22-4 (South Portion) Industrial
8.30
0.12
8.18
0.82
-
7.36
26.0
RL16&18-55-22-4
Industrial
28.70
1.47
27.23
2.72
-
24.51
27.0
RL14-55-22-4
Industrial
54.80
2.91
51.89
5.19
-
46.70
28.0
RL12-55-22-4 (West Portion)
Industrial
33.80
6.32
27.48
2.75
0.19
24.54
29.0
RL12-55-22-4 (East Portion)
Industrial
29.90
7.45
22.45
2.25
0.61
19.60
Total
1,345.23
65.82
1,279.42
125.14
28.59
1,125.69
Summary of Offsite Levy Net Development Area
Description
ha.
Gross Development Area
1,345.23
Less Environment Reserve
65.82
Less Municipal Reserve
125.14
Less ROW Allowance
28.59
Net Development Area
1,125.69
*Note: 1 Hectare (ha.) = ~2.47 Acres
Net development area definitions will be applied in determining offsite levy obligations of
developers on application for subdivision or development within Sturgeon County. Net
development area is defined as follows:
-
Gross Area - The area of lands to be developed in hectares that have not previously
paid an offsite levy.
5 Area measurements were provided by County staff.
Sturgeon Industrial Park 2025 Offsite Levy Update
April 15th, 2025
/ 12
CORVUS Business Advisors
o Less: Any environmental reserves contained within the development area
Including environmental reserves and environmental easements.
o Less: A 10% allowance for Municipal Reserves.
o Less: The measurement of arterial road right of way that bisects the
development lands.
-
Equals: Net Developable Area, which is the area subject to offsite levies.
A rate planning period of 25 years underpins the offsite levy model and rate calculations.
Many municipalities use this planning period as it provides a reasonable timeframe to
recoup the costs associated with offsite levy infrastructure construction, and it aligns with the
timeframes of many municipal capital planning and construction cycles.
Of the 1126 ha. of net land available across all offsite levy areas, approximately 165 ha.
(15%) have been developed to date, and planners estimate that approximately 670 ha.
(60%) will develop during the next 25 years (the rate planning period) as shown in the tables
below.
Summary of Anticipated Development during the 25 Year Rate Planning Period
Developed Since Model Created
165.31
14.7%
Developed In Next 25 Years
669.78
59.5%
Developed Beyond 25 Years
290.61
25.8%
Net Development Area
1,125.70
Sturgeon Industrial Park 2025 Offsite Levy Update
April 15th, 2025
/ 13
CORVUS Business Advisors
Anticipated Development during the 25 Year Rate Planning Period
Area
Ref. #
Area
Developed in
Next 25 years
(Net ha.)
2025
2026
2027
2028
2029
2030
2031
2032
2033
2034
2035
2036
2037
2038
2039
2040
2041
2042
2043
2044
2045
2046
2047
2048
2049
1.0
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
2.0
41.370
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
13.79
13.79
13.79
3.0
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
4.0
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
5.0
26.560
-
-
-
-
-
-
-
6.64
6.64
6.64
6.64
-
-
-
-
-
-
-
-
-
-
-
-
-
-
6.0
22.213
-
-
-
5.54
5.56
5.56
5.56
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
7.0
53.265
-
-
-
-
-
-
-
-
-
-
-
-
-
-
13.32
13.32
13.32
13.32
-
-
-
-
-
-
-
8.0
55.060
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
13.77
13.77
13.77
13.77
-
-
-
9.0
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
10.0
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
11.0
55.060
-
-
-
-
-
-
-
-
13.77
13.77
13.77
13.77
-
-
-
-
-
-
-
-
-
-
-
-
-
12.0
15.070
2.96
6.05
6.06
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
13.0
53.040
13.26
13.26
13.26
13.26
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
14.0
2.890
-
-
-
-
2.89
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
15.0
40.800
13.60
13.60
13.60
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
16.0
55.460
-
-
-
-
-
-
-
-
13.87
13.87
13.87
13.87
-
-
-
-
-
-
-
-
-
-
-
-
-
17.0
55.040
-
-
-
-
-
-
-
-
-
-
-
6.88
6.88
6.88
6.88
6.88
6.88
6.88
6.88
-
-
-
-
-
-
18.0
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
19.0
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
20.0
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
21.0
36.960
-
-
-
9.24
9.24
9.24
9.24
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
22.0
17.480
-
-
-
4.37
4.37
4.37
4.37
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
23.0
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
24.0
41.330
-
-
12.59
14.37
14.37
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
25.0
7.350
-
-
-
-
2.45
2.45
2.45
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
26.0
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
27.0
46.700
-
-
11.68
11.68
11.68
11.66
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
28.0
24.540
-
-
-
-
-
-
6.14
6.14
6.14
6.14
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
29.0
19.590
-
-
-
-
-
-
-
-
-
-
4.90
4.90
4.90
4.89
-
-
-
-
-
-
-
-
-
-
-
669.78
29.82
32.91
57.19
58.46
50.56
33.28
27.75
12.78
40.41
40.41
39.17
39.41
11.78
11.77
20.20
20.20
20.20
20.20
20.65
13.77
13.77
13.77
13.79
13.79
13.79
Sturgeon Industrial Park 2025 Offsite Levy Update
April 15th, 2025
/ 14
CORVUS Business Advisors
APPENDIX B: TRANSPORTATION
B1. Transportation Offsite Infrastructure
To support future growth, transportation offsite infrastructure is required. The estimated cost
of this infrastructure is based upon: (a) actual construction costs to the cut-off date, (b)
future debenture interest associated with financing, and (c) future cost estimates. Total cost
is approximately $86.86 million as outlined in the table below. Actual costs, debenture
interest (if any), and cost estimates were provided by County staff. It is important to note that
these costs represent "gross" costs, of which only a portion will go to support development
during the 25-year review period. The remainder of this section outlines how the "net" costs
for development are determined.
Summary of Transportation Offsite Infrastructure
Item
Project Description
Cost of
Completed Work
Future Debenture
Interest
Estimated Cost of
Work Yet to be
Completed
Total Project Cost
1
Twp 552/Hwy 825 (Grading and Paving)
$ 1,319,147
-
$
-
$
1,319,147
$
2
Twp 552 from Hwy 825 - RR 225 (Grading)
$ 1,384,047
104
$
-
$
1,384,151
$
3
Twp 552 from Hwy 825 - RR 225 (Paving)
$ 2,512,768
152
$
-
$
2,512,919
$
4
Twp 552/RR 225 (Grading and Paving)
$ -
-
$
606,802
$
606,802
$
5
RR 225 from Hwy 825 - Estates Way (Grading)
$ 1,827,051
-
$
312,910
$
2,139,961
$
6
RR 225 from Hwy 825 - Estates Way (Paving)
$ -
-
$
4,839,521
$
4,839,521
$
7
Hwy 825/RR 225 (Grading and Paving)
$ 2,376,447
-
$
-
$
2,376,447
$
8
Hwy 825/RR 224A (Grading and Paving)
$ 4,285,939
-
$
-
$
4,285,939
$
9
Twp 552 from Boysdale Rd to Hwy 825 (Grading)
$ -
-
$
-
$
-
$
10
Twp 552 from Boysdale Rd to Hwy 825 (Paving)
$ -
-
$
-
$
-
$
11
Boysdale Road/Twp 552 (Grading and Paving)
$ -
-
$
-
$
-
$
12
Twp 552 from RR 225 to RR 230 (Grading)
$ -
-
$
2,041,290
$
2,041,290
$
13
Twp 552 from RR 225 to RR 230 (Paving)
$ -
-
$
2,419,760
$
2,419,760
$
14
Twp 552/RR 230 (Grading and Paving)
$ -
-
$
606,802
$
606,802
$
15
RR 225 from Estates Way - Twp 554 (Grading)
$ -
-
$
2,347,866
$
2,347,866
$
16
RR 225 from Estates Way - Twp 554 (Paving)
$ -
-
$
3,629,640
$
3,629,640
$
17
Hwy 825/Twp 553 (Grading and Paving)
$ -
-
$
4,726,435
$
4,726,435
$
18
RR 230 from Twp 552 - Twp 553 (Grading)
$ -
-
$
2,041,290
$
2,041,290
$
19
RR 230 from Twp 552 - Twp 553 (Paving)
$ -
-
$
2,419,760
$
2,419,760
$
20
Hwy 825/Twp 554 (Grading and Paving)
$ -
-
$
4,805,435
$
4,805,435
$
21
Twp 554 from RR 225 - Hwy 825 (Grading)
$ -
-
$
2,041,290
$
2,041,290
$
22
Twp 554 from RR 225 - Hwy 825 (Paving)
$ -
-
$
2,419,760
$
2,419,760
$
23
Twp 554/RR 225 (Grading and Paving)
$ -
-
$
606,802
$
606,802
$
24
Twp 554 from RR 230 - RR 225 (Grading)
$ -
-
$
2,041,290
$
2,041,290
$
25
Twp 554 from RR 230 - RR 225 (Paving)
$ -
-
$
2,419,760
$
2,419,760
$
26
RR 230/Twp 554 (Grading and Paving)
$ -
-
$
606,802
$
606,802
$
27
Twp 552 from RR 230 - Hwy 28A (Grading)
$ -
-
$
6,123,869
$
6,123,869
$
28
Twp 552 from RR 230 - Hwy 28A (Paving)
$ -
-
$
7,259,281
$
7,259,281
$
29
Twp 554 from RR 230 - Hwy 28A (Grading)
$ -
-
$
6,123,869
$
6,123,869
$
30
Twp 554 from RR 230 - Hwy 28A (Paving)
$ -
-
$
7,259,281
$
7,259,281
$
31
RR 230 from Twp 553 - Twp 554 (Grading)
$ -
-
$
2,041,290
$
2,041,290
$
32
RR 230 from Twp 553 - Twp 554 (Paving)
$ -
-
$
2,419,760
$
2,419,760
$
33
Estate Way from Park Road to RR 225 (Grading and Paving)
$ 992,731
-
$
-
$
992,731
$
100
Transfer From Arterial Road Fee Account
$ -
-
$
-
$
-
$
14,698,130
$
255
$
72,160,562
$
86,858,947
$
*Past expenditures include past financing expenditures (interest) if any.
**Costs estimates provided by County staff.
***Estimates include engineering and contingencies.
****Transfers or contributions stemming from Development Agreements were set-up as an individual project
(#100) and credited 100% to future development and to all offsite levy areas (see Section B5).
*****Offsite infrastructure definitions are contained in Appendix F.
Sturgeon Industrial Park 2025 Offsite Levy Update
April 15th, 2025
/ 15
CORVUS Business Advisors
B2. Transportation Offsite Infrastructure Grants & Contributions to Date
The MGA enables the County to allocate the costs of offsite infrastructure to development,
other than those costs that have been provided by way of special ear-marked grant or
contribution (i.e., contributed infrastructure). Sturgeon County has/will receive $3.09 million
in special ear-marked grants or contributions for transportation offsite levy infrastructure as
shown in the table below (note, if the County receives other ear-marked grants or
contributions in the future, it will be reflected in one of the annual updates and rates adjusted
accordingly). The result is that the total reduced project estimated cost is $83.77 million.
Sturgeon Industrial Park 2025 Offsite Levy Update
April 15th, 2025
/ 16
CORVUS Business Advisors
Special Grants and Contributions for Transportation Offsite Infrastructure
Item
Project Description
Total Project Cost
Special Provincial
Grants (Historic
& Future)
Developer
Agreement
Contributions
(Historic &
Future)
Other
Contributions
(Historic &
Future)
Reduced Project
Cost
1
Twp 552/Hwy 825 (Grading and Paving)
1,319,147
$
100,000
$
-
$
-
$
1,219,147
$
2
Twp 552 from Hwy 825 - RR 225 (Grading)
1,384,151
$
-
$
-
$
-
$
1,384,151
$
3
Twp 552 from Hwy 825 - RR 225 (Paving)
2,512,919
$
-
$
-
$
-
$
2,512,919
$
4
Twp 552/RR 225 (Grading and Paving)
606,802
$
-
$
-
$
-
$
606,802
$
5
RR 225 from Hwy 825 - Estates Way (Grading)
2,139,961
$
-
$
-
$
-
$
2,139,961
$
6
RR 225 from Hwy 825 - Estates Way (Paving)
4,839,521
$
-
$
-
$
-
$
4,839,521
$
7
Hwy 825/RR 225 (Grading and Paving)
2,376,447
$
-
$
-
$
-
$
2,376,447
$
8
Hwy 825/RR 224A (Grading and Paving)
4,285,939
$
2,936,860
$
-
$
-
$
1,349,079
$
9
Twp 552 from Boysdale Rd to Hwy 825 (Grading)
-
$
-
$
-
$
-
$
-
$
10
Twp 552 from Boysdale Rd to Hwy 825 (Paving)
-
$
-
$
-
$
-
$
-
$
11
Boysdale Road/Twp 552 (Grading and Paving)
-
$
-
$
-
$
-
$
-
$
12
Twp 552 from RR 225 to RR 230 (Grading)
2,041,290
$
-
$
-
$
-
$
2,041,290
$
13
Twp 552 from RR 225 to RR 230 (Paving)
2,419,760
$
-
$
-
$
-
$
2,419,760
$
14
Twp 552/RR 230 (Grading and Paving)
606,802
$
-
$
-
$
-
$
606,802
$
15
RR 225 from Estates Way - Twp 554 (Grading)
2,347,866
$
-
$
-
$
-
$
2,347,866
$
16
RR 225 from Estates Way - Twp 554 (Paving)
3,629,640
$
-
$
-
$
-
$
3,629,640
$
17
Hwy 825/Twp 553 (Grading and Paving)
4,726,435
$
-
$
-
$
-
$
4,726,435
$
18
RR 230 from Twp 552 - Twp 553 (Grading)
2,041,290
$
-
$
-
$
-
$
2,041,290
$
19
RR 230 from Twp 552 - Twp 553 (Paving)
2,419,760
$
-
$
-
$
-
$
2,419,760
$
20
Hwy 825/Twp 554 (Grading and Paving)
4,805,435
$
-
$
-
$
-
$
4,805,435
$
21
Twp 554 from RR 225 - Hwy 825 (Grading)
2,041,290
$
-
$
-
$
-
$
2,041,290
$
22
Twp 554 from RR 225 - Hwy 825 (Paving)
2,419,760
$
-
$
-
$
-
$
2,419,760
$
23
Twp 554/RR 225 (Grading and Paving)
606,802
$
-
$
-
$
-
$
606,802
$
24
Twp 554 from RR 230 - RR 225 (Grading)
2,041,290
$
-
$
-
$
-
$
2,041,290
$
25
Twp 554 from RR 230 - RR 225 (Paving)
2,419,760
$
-
$
-
$
-
$
2,419,760
$
26
RR 230/Twp 554 (Grading and Paving)
606,802
$
-
$
-
$
-
$
606,802
$
27
Twp 552 from RR 230 - Hwy 28A (Grading)
6,123,869
$
-
$
-
$
-
$
6,123,869
$
28
Twp 552 from RR 230 - Hwy 28A (Paving)
7,259,281
$
-
$
-
$
-
$
7,259,281
$
29
Twp 554 from RR 230 - Hwy 28A (Grading)
6,123,869
$
-
$
-
$
-
$
6,123,869
$
30
Twp 554 from RR 230 - Hwy 28A (Paving)
7,259,281
$
-
$
-
$
-
$
7,259,281
$
31
RR 230 from Twp 553 - Twp 554 (Grading)
2,041,290
$
-
$
-
$
-
$
2,041,290
$
32
RR 230 from Twp 553 - Twp 554 (Paving)
2,419,760
$
-
$
-
$
-
$
2,419,760
$
33
Estate Way from Park Road to RR 225 (Grading and Paving)
992,731
$
-
$
-
$
-
$
992,731
$
100
Transfer From Arterial Road Fee Account
-
$
-
$
-
$
50,000
$
(50,000)
$
86,858,947
$
3,036,860
$
-
$
50,000
$
83,772,088
$
B3. Year of Construction
The timing of construction is used to determine the impact of inflation on cost, the impact of
forecast reserve balances, and the estimate of financial oversizing (described in the Section
that follows). The County anticipates construction of offsite infrastructure as outlined in the
table below. Note, if this schedule is adjusted in the future, it will be reflected in one of the
County's annual rate/bylaw updates.
Sturgeon Industrial Park 2025 Offsite Levy Update
April 15th, 2025
/ 17
CORVUS Business Advisors
Forecast Year of Construction
Item
Project Description
Construction Start
Year
1
Twp 552/Hwy 825 (Grading and Paving)
2012
2
Twp 552 from Hwy 825 - RR 225 (Grading)
2012
3
Twp 552 from Hwy 825 - RR 225 (Paving)
2013
4
Twp 552/RR 225 (Grading and Paving)
2027
5
RR 225 from Hwy 825 - Estates Way (Grading)
2013
6
RR 225 from Hwy 825 - Estates Way (Paving)
2027
7
Hwy 825/RR 225 (Grading and Paving)
2014
8
Hwy 825/RR 224A (Grading and Paving)
2015
9
Twp 552 from Boysdale Rd to Hwy 825 (Grading)
2020
10
Twp 552 from Boysdale Rd to Hwy 825 (Paving)
2020
11
Boysdale Road/Twp 552 (Grading and Paving)
2020
12
Twp 552 from RR 225 to RR 230 (Grading)
2037
13
Twp 552 from RR 225 to RR 230 (Paving)
2038
14
Twp 552/RR 230 (Grading and Paving)
2050
15
RR 225 from Estates Way - Twp 554 (Grading)
2034
16
RR 225 from Estates Way - Twp 554 (Paving)
2035
17
Hwy 825/Twp 553 (Grading and Paving)
2029
18
RR 230 from Twp 552 - Twp 553 (Grading)
2050
19
RR 230 from Twp 552 - Twp 553 (Paving)
2050
20
Hwy 825/Twp 554 (Grading and Paving)
2050
21
Twp 554 from RR 225 - Hwy 825 (Grading)
2050
22
Twp 554 from RR 225 - Hwy 825 (Paving)
2050
23
Twp 554/RR 225 (Grading and Paving)
2050
24
Twp 554 from RR 230 - RR 225 (Grading)
2050
25
Twp 554 from RR 230 - RR 225 (Paving)
2050
26
RR 230/Twp 554 (Grading and Paving)
2050
27
Twp 552 from RR 230 - Hwy 28A (Grading)
2043
28
Twp 552 from RR 230 - Hwy 28A (Paving)
2044
29
Twp 554 from RR 230 - Hwy 28A (Grading)
2050
30
Twp 554 from RR 230 - Hwy 28A (Paving)
2050
31
RR 230 from Twp 553 - Twp 554 (Grading)
2050
32
RR 230 from Twp 553 - Twp 554 (Paving)
2050
33
Estate Way from Park Road to RR 225 (Grading and Paving)
2023
*The share of projects constructed beyond the 25-year review period are not included in rates today (see
financial oversizing in next section).
**Project costs are inflated by 3% per annum to the year of construction.
B4. Transportation Offsite Infrastructure Benefiting Parties
The transportation offsite infrastructure previously outlined will benefit various parties to
varying degrees. Three potential benefiting parties were identified including:
1. Sturgeon County - a portion of the transportation infrastructure which is required to
service existing residents. This residual benefit is determined at the point in time
when the project is added to the bylaw (i.e., it does not fluctuate from year-to-year).
2. Other Stakeholders - other municipalities that benefit from the infrastructure.
3. Future Development:
o Financial Oversizing - that portion of cost (i.e., levyable transportation
Sturgeon Industrial Park 2025 Offsite Levy Update
April 15th, 2025
/ 18
CORVUS Business Advisors
infrastructure costs) which benefits future development beyond the 25-year
review period.
o In Rates - that portion of cost (i.e., levyable transportation
infrastructure costs) which benefits future development within the 25-
year review period.
The table below outlines the allocation of transportation offsite levy infrastructure costs to
benefiting parties.
Allocation of Transportation Infrastructure to Benefiting Parties
Item
Project Description
Reduced Project
Cost
Muni Share %
Other
Stakeholder
Share
Developer Share
Beyond 25 Yrs
(Financial
Oversizing %)
OSL / Developer
Share %
1
Twp 552/Hwy 825 (Grading and Paving)
1,219,147
$
20.0%
0.0%
80.0%
2
Twp 552 from Hwy 825 - RR 225 (Grading)
1,384,151
$
20.0%
0.0%
80.0%
3
Twp 552 from Hwy 825 - RR 225 (Paving)
2,512,919
$
20.0%
0.0%
80.0%
4
Twp 552/RR 225 (Grading and Paving)
606,802
$
20.0%
6.4%
73.6%
5
RR 225 from Hwy 825 - Estates Way (Grading)
2,139,961
$
20.0%
0.0%
80.0%
6
RR 225 from Hwy 825 - Estates Way (Paving)
4,839,521
$
20.0%
6.4%
73.6%
7
Hwy 825/RR 225 (Grading and Paving)
2,376,447
$
20.0%
0.0%
80.0%
8
Hwy 825/RR 224A (Grading and Paving)
1,349,079
$
20.0%
0.0%
80.0%
9
Twp 552 from Boysdale Rd to Hwy 825 (Grading)
-
$
20.0%
0.0%
80.0%
10
Twp 552 from Boysdale Rd to Hwy 825 (Paving)
-
$
20.0%
0.0%
80.0%
11
Boysdale Road/Twp 552 (Grading and Paving)
-
$
20.0%
0.0%
80.0%
12
Twp 552 from RR 225 to RR 230 (Grading)
2,041,290
$
20.0%
38.4%
41.6%
13
Twp 552 from RR 225 to RR 230 (Paving)
2,419,760
$
20.0%
41.6%
38.4%
14
Twp 552/RR 230 (Grading and Paving)
606,802
$
20.0%
80.0%
0.0%
15
RR 225 from Estates Way - Twp 554 (Grading)
2,347,866
$
20.0%
28.8%
51.2%
16
RR 225 from Estates Way - Twp 554 (Paving)
3,629,640
$
20.0%
32.0%
48.0%
17
Hwy 825/Twp 553 (Grading and Paving)
4,726,435
$
20.0%
12.8%
67.2%
18
RR 230 from Twp 552 - Twp 553 (Grading)
2,041,290
$
20.0%
80.0%
0.0%
19
RR 230 from Twp 552 - Twp 553 (Paving)
2,419,760
$
20.0%
80.0%
0.0%
20
Hwy 825/Twp 554 (Grading and Paving)
4,805,435
$
20.0%
80.0%
0.0%
21
Twp 554 from RR 225 - Hwy 825 (Grading)
2,041,290
$
20.0%
80.0%
0.0%
22
Twp 554 from RR 225 - Hwy 825 (Paving)
2,419,760
$
20.0%
80.0%
0.0%
23
Twp 554/RR 225 (Grading and Paving)
606,802
$
20.0%
80.0%
0.0%
24
Twp 554 from RR 230 - RR 225 (Grading)
2,041,290
$
20.0%
80.0%
0.0%
25
Twp 554 from RR 230 - RR 225 (Paving)
2,419,760
$
20.0%
80.0%
0.0%
26
RR 230/Twp 554 (Grading and Paving)
606,802
$
20.0%
80.0%
0.0%
27
Twp 552 from RR 230 - Hwy 28A (Grading)
6,123,869
$
20.0%
57.6%
22.4%
28
Twp 552 from RR 230 - Hwy 28A (Paving)
7,259,281
$
20.0%
60.8%
19.2%
29
Twp 554 from RR 230 - Hwy 28A (Grading)
6,123,869
$
20.0%
80.0%
0.0%
30
Twp 554 from RR 230 - Hwy 28A (Paving)
7,259,281
$
20.0%
80.0%
0.0%
31
RR 230 from Twp 553 - Twp 554 (Grading)
2,041,290
$
20.0%
80.0%
0.0%
32
RR 230 from Twp 553 - Twp 554 (Paving)
2,419,760
$
20.0%
80.0%
0.0%
33
Estate Way from Park Road to RR 225 (Grading and Paving)
992,731
$
20.0%
0.0%
80.0%
100
Transfer From Arterial Road Fee Account
(50,000)
$
0.0%
100.0%
83,772,088
$
*Allocations were determined by County staff.
**Financial oversizing is determined by separating out the pro rata portion of developer cost beyond the 25-year
review period, in comparison with the anticipated year of construction. As the years move forward and rates are
updated, these additional developer costs will be included in rate calculations. For example, a project which is
slated to be constructed in year 20 of the 25-year review period will have 20% (5/25) of its costs in rates today,
and 80% (20/25) of its costs will sit beyond the 25-year review period.
B5. Existing Receipts & Adjusted Levy Cost
Using the offsite levy share percentages shown in the previous section and applying those
percentages to project costs results in an offsite levy cost of approximately $24.20 million.
However, prior to allocating these costs to benefiting areas, existing offsite levy receipts
collected from developers (if any) need to be considered in determining the residual/net
costs to developers. County staff have advised that $5.90 million in transportation levies
have been applied/collected as shown in the table below. This results in an adjusted offsite
Sturgeon Industrial Park 2025 Offsite Levy Update
April 15th, 2025
/ 19
CORVUS Business Advisors
levy cost of approximately $18.30 million.
Offsite Levy Funds Applied to Date
Item
Project Description
OSL / Developer
Cost
Offsite Levy
Funds Collected
Adjusted
Developer (Levy)
Cost
1
Twp 552/Hwy 825 (Grading and Paving)
975,318
$
18,637
$
956,681
$
2
Twp 552 from Hwy 825 - RR 225 (Grading)
1,107,321
$
130,137
$
977,184
$
3
Twp 552 from Hwy 825 - RR 225 (Paving)
2,010,336
$
358,860
$
1,651,476
$
4
Twp 552/RR 225 (Grading and Paving)
446,606
$
86,609
$
359,997
$
5
RR 225 from Hwy 825 - Estates Way (Grading)
1,711,969
$
462,075
$
1,249,893
$
6
RR 225 from Hwy 825 - Estates Way (Paving)
3,561,887
$
677,098
$
2,884,789
$
7
Hwy 825/RR 225 (Grading and Paving)
1,901,157
$
554,431
$
1,346,726
$
8
Hwy 825/RR 224A (Grading and Paving)
1,079,263
$
458,049
$
621,214
$
9
Twp 552 from Boysdale Rd to Hwy 825 (Grading)
-
$
11,588
$
(11,588)
$
10
Twp 552 from Boysdale Rd to Hwy 825 (Paving)
-
$
22,899
$
(22,899)
$
11
Boysdale Road/Twp 552 (Grading and Paving)
-
$
32,430
$
(32,430)
$
12
Twp 552 from RR 225 to RR 230 (Grading)
849,176
$
177,224
$
671,952
$
13
Twp 552 from RR 225 to RR 230 (Paving)
929,188
$
195,112
$
734,076
$
14
Twp 552/RR 230 (Grading and Paving)
-
$
12,745
$
(12,745)
$
15
RR 225 from Estates Way - Twp 554 (Grading)
1,202,107
$
164,473
$
1,037,634
$
16
RR 225 from Estates Way - Twp 554 (Paving)
1,742,227
$
244,622
$
1,497,606
$
17
Hwy 825/Twp 553 (Grading and Paving)
3,176,164
$
723,480
$
2,452,684
$
18
RR 230 from Twp 552 - Twp 553 (Grading)
-
$
43,697
$
(43,697)
$
19
RR 230 from Twp 552 - Twp 553 (Paving)
-
$
50,494
$
(50,494)
$
20
Hwy 825/Twp 554 (Grading and Paving)
-
$
100,441
$
(100,441)
$
21
Twp 554 from RR 225 - Hwy 825 (Grading)
-
$
43,697
$
(43,697)
$
22
Twp 554 from RR 225 - Hwy 825 (Paving)
-
$
50,494
$
(50,494)
$
23
Twp 554/RR 225 (Grading and Paving)
-
$
12,745
$
(12,745)
$
24
Twp 554 from RR 230 - RR 225 (Grading)
-
$
43,697
$
(43,697)
$
25
Twp 554 from RR 230 - RR 225 (Paving)
-
$
50,494
$
(50,494)
$
26
RR 230/Twp 554 (Grading and Paving)
-
$
12,745
$
(12,745)
$
27
Twp 552 from RR 230 - Hwy 28A (Grading)
1,371,747
$
302,733
$
1,069,013
$
28
Twp 552 from RR 230 - Hwy 28A (Paving)
1,393,782
$
315,046
$
1,078,736
$
29
Twp 554 from RR 230 - Hwy 28A (Grading)
-
$
131,090
$
(131,090)
$
30
Twp 554 from RR 230 - Hwy 28A (Paving)
-
$
151,481
$
(151,481)
$
31
RR 230 from Twp 553 - Twp 554 (Grading)
-
$
43,697
$
(43,697)
$
32
RR 230 from Twp 553 - Twp 554 (Paving)
-
$
50,494
$
(50,494)
$
33
Estate Way from Park Road to RR 225 (Grading and Paving)
794,185
$
168,307
$
625,877
$
100
Transfer From Arterial Road Fee Account
(50,000)
$
-
$
(50,000)
$
24,202,433
$
5,901,818
$
18,300,615
$
B6. Summary of Transportation Offsite Levy Cost Flow-through
As shown in the figure below, the total cost for transportation infrastructure that forms the
basis of the rate is approximately $18.30 million. The cost allocations to each benefitting
party are based on the benefitting percentages shown in previous section. The offsite levy
balance (due from developers) is allocated to various benefitting areas (as described in the
next section).
Sturgeon Industrial Park 2025 Offsite Levy Update
April 15th, 2025
/ 20
CORVUS Business Advisors
Total Transportation Offsite Levy Costs
Project
Costs
$86.86M
Less: Special
Grants &
Contributions
$3.09M
= Project
Balance
$83.77M
Less: Levy
Receipts
$5.90M
= Future
Development
(OSL Share)
$24.20M
= Off-site
Balance
$18.30M
= Other
Share
$0.00M
= Existing
Development
(Muni Share)
$16.76M
= Future
Development
"Financial
Oversizing"
$42.81M
Sturgeon Industrial Park 2025 Offsite Levy Update
April 15th, 2025
/ 21
CORVUS Business Advisors
B7. Transportation Infrastructure Benefiting Areas
Net developer costs for each project have been allocated to multiple benefiting offsite levy area (see tables below).
Allocations are denoted with a "1" below applicable area numbers. Benefiting areas were determined by County staff. The
lands anticipated to develop over the 25-years in each offsite levy benefitting area are used to determine rates.
Transportation Allocations to Benefitting Areas
Item
Project Description
1.0
2.0
3.0
4.0
5.0
6.0
7.0
8.0
9.0
10.0 11.0 12.0 13.0 14.0 15.0 16.0 17.0 18.0 19.0 20.0 21.0 22.0 23.0 24.0 25.0 26.0 27.0 28.0 29.0
1
Twp 552/Hwy 825 (Grading and Paving)
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
2
Twp 552 from Hwy 825 - RR 225 (Grading)
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
3
Twp 552 from Hwy 825 - RR 225 (Paving)
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
4
Twp 552/RR 225 (Grading and Paving)
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
5
RR 225 from Hwy 825 - Estates Way (Grading)
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
6
RR 225 from Hwy 825 - Estates Way (Paving)
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
7
Hwy 825/RR 225 (Grading and Paving)
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
8
Hwy 825/RR 224A (Grading and Paving)
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
9
Twp 552 from Boysdale Rd to Hwy 825 (Grading)
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
10
Twp 552 from Boysdale Rd to Hwy 825 (Paving)
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
11
Boysdale Road/Twp 552 (Grading and Paving)
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
12
Twp 552 from RR 225 to RR 230 (Grading)
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
13
Twp 552 from RR 225 to RR 230 (Paving)
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
14
Twp 552/RR 230 (Grading and Paving)
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
15
RR 225 from Estates Way - Twp 554 (Grading)
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
16
RR 225 from Estates Way - Twp 554 (Paving)
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
17
Hwy 825/Twp 553 (Grading and Paving)
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
18
RR 230 from Twp 552 - Twp 553 (Grading)
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
19
RR 230 from Twp 552 - Twp 553 (Paving)
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
20
Hwy 825/Twp 554 (Grading and Paving)
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
21
Twp 554 from RR 225 - Hwy 825 (Grading)
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
22
Twp 554 from RR 225 - Hwy 825 (Paving)
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
23
Twp 554/RR 225 (Grading and Paving)
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
24
Twp 554 from RR 230 - RR 225 (Grading)
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
25
Twp 554 from RR 230 - RR 225 (Paving)
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
26
RR 230/Twp 554 (Grading and Paving)
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
27
Twp 552 from RR 230 - Hwy 28A (Grading)
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
28
Twp 552 from RR 230 - Hwy 28A (Paving)
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
29
Twp 554 from RR 230 - Hwy 28A (Grading)
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
30
Twp 554 from RR 230 - Hwy 28A (Paving)
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
31
RR 230 from Twp 553 - Twp 554 (Grading)
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
32
RR 230 from Twp 553 - Twp 554 (Paving)
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
33
Estate Way from Park Road to RR 225 (Grading and Paving)
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
100 Transfer From Arterial Road Fee Account
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
Sturgeon Industrial Park 2025 Offsite Levy Update
April 15th, 2025
/ 22
CORVUS Business Advisors
B8. Reserve Balance
At December 31st, 2024 the transportation reserve balance was in a deficit of
$(4,158,704.81). This amount takes into consideration expenditures and front-ending
repayments up to end-2024. A negative balance indicates the presence of front-ending--
i.e., this amount is owed to the County from the levy account via future collections.
Transportation Offsite Levy Reserve Balance
2021
(2,352,389.98)
$
Interest on Opening Balance
49,164.95
$
(2,401,554.93)
$
Withdrawal Applied to Project Expenditures
3,804,256.52
$
(6,205,811.45)
$
OSL Share of Expenditures in Addition to Allocations (Front-ending)
(2,914,644.45)
$
(3,291,167.00)
$
Offsite Levy Receipts
86,873.10
$
(3,204,293.90)
$
Other Receipts
-
$
(3,204,293.90)
$
Debenture Interest Expenditure
-
$
(3,204,293.90)
$
Interest on Project Expenditure
4,648.22
$
(3,208,942.13)
$
Interest on Offsite Levy Receipts
434.37
$
(3,208,507.76)
$
Interest on Other Receipts
-
$
(3,208,507.76)
$
Interest on Debenture Accrual
-
$
(3,208,507.76)
$
2022
(3,208,507.76)
$
Interest on Opening Balance
67,057.81
$
(3,275,565.57)
$
Withdrawal Applied to Project Expenditures
2,200.80
$
(3,277,766.37)
$
OSL Share of Expenditures in Addition to Allocations (Front-ending)
26,057.47
$
(3,303,823.85)
$
Offsite Levy Receipts
89,741.68
$
(3,214,082.17)
$
Other Receipts
-
$
(3,214,082.17)
$
Debenture Interest Expenditure
-
$
(3,214,082.17)
$
Interest on Project Expenditure
147.65
$
(3,214,229.82)
$
Interest on Offsite Levy Receipts
448.71
$
(3,213,781.11)
$
Interest on Other Receipts
-
$
(3,213,781.11)
$
Interest on Debenture Accrual
-
$
(3,213,781.11)
$
2023
(3,213,781.11)
$
Interest on Opening Balance
67,168.03
$
(3,280,949.13)
$
Withdrawal Applied to Project Expenditures
777,238.85
$
(4,058,187.98)
$
OSL Share of Expenditures in Addition to Allocations (Front-ending)
16,865.77
$
(4,075,053.75)
$
Offsite Levy Receipts
10,357.92
$
(4,064,695.83)
$
Other Receipts
-
$
(4,064,695.83)
$
Debenture Interest Expenditure
-
$
(4,064,695.83)
$
Interest on Project Expenditure
4,149.20
$
(4,068,845.03)
$
Interest on Offsite Levy Receipts
51.79
$
(4,068,793.24)
$
Interest on Other Receipts
-
$
(4,068,793.24)
$
Interest on Debenture Accrual
-
$
(4,068,793.24)
$
2024
(4,068,793.24)
$
Interest on Opening Balance
210,763.49
$
(4,279,556.73)
$
Withdrawal Applied to Project Expenditures
16,945.92
$
(4,296,502.65)
$
OSL Share of Expenditures in Addition to Allocations (Front-ending)
7,461.11
$
(4,303,963.76)
$
Offsite Levy Receipts
144,850.86
$
(4,159,112.90)
$
Other Receipts
-
$
(4,159,112.90)
$
Debenture Interest Expenditure
-
$
(4,159,112.90)
$
Interest on Project Expenditure
316.07
$
(4,159,428.97)
$
Interest on Offsite Levy Receipts
724.25
$
(4,158,704.72)
$
Interest on Other Receipts
-
$
(4,158,704.72)
$
Interest on Debenture Accrual
-
$
(4,158,704.72)
$
Rounding Adjustment to match County GL
0.09
$
(4,158,704.81)
$
Sturgeon Industrial Park 2025 Offsite Levy Update
April 15th, 2025
/ 23
CORVUS Business Advisors
B9. Development and Transportation Infrastructure Staging Impacts
Transportation offsite infrastructure will be constructed in staged fashion over the 25-year
review period. We have reviewed the availability of offsite levy funds to meet these
construction requirements and found that offsite levy reserve funds will not be sufficient to
pay for construction of transportation infrastructure from time to time--front ending of
infrastructure will be required. A front-ender is the party that constructs and pays up front for
infrastructure that benefits other parties.
To compensate parties for capital they provide in front-ending offsite infrastructure
construction, a 4.72%6 interest allowance has been charged to the reserve when it is
forecast to be in a negative balance. Further, a 5.10%7 interest credit has been provided to
the reserve when it is forecast to be in a positive balance. The graph and table below outline
the forecast transportation levy reserve balances over the 25-year development period.
If necessary, an interest staging adjustment has been applied to rates (slightly positive or
slightly negative) to ensure that the forecast reserve balance at the end of the 25-year
review period always returns to break-even (i.e., developers are not charged too much
thereby providing a windfall to the County, nor are they charged too little thereby placing an
unequitable burden on taxpayers).
Anticipated Transportation Offsite Levy Reserve Balances
$(7,000,000)
$(6,000,000)
$(5,000,000)
$(4,000,000)
$(3,000,000)
$(2,000,000)
$(1,000,000)
$-
2025
2028
2031
2034
2037
2040
2043
2046
2049
$
Year
Transportation Reserve
Reserve Balance
6 The 15-year debenture rate at the Alberta Treasury Board and Finance at the time of writing was ~4.72%.
Historic charge rates used in the model are 3.00% (2013-2018), 3.25% (2019-2020), 2.09% (2021-2023), 5.18%
(2024).
7 Historic earning rates used in the model are 2.00% (2013-2014), 1.00% (2015-2024).
Sturgeon Industrial Park 2025 Offsite Levy Update
April 15th, 2025
/ 24
CORVUS Business Advisors
Anticipated Transportation Offsite Levy Reserve Balances
Reserve Balance
(4,158,705)
$
Year
Receipts
Expenditure
Interest
Balance
2025
888,544
$
204
$
(154,361)
$
(3,424,726)
$
2026
1,010,035
$
-
$
(113,973)
$
(2,528,665)
$
2027
1,807,864
$
4,518,183
$
(247,280)
$
(5,486,264)
$
2028
1,903,451
$
-
$
(169,109)
$
(3,751,922)
$
2029
1,695,531
$
3,574,801
$
(265,792)
$
(5,896,984)
$
2030
1,149,498
$
-
$
(224,081)
$
(4,971,568)
$
2031
987,408
$
-
$
(188,052)
$
(4,172,212)
$
2032
468,158
$
-
$
(174,831)
$
(3,878,885)
$
2033
1,525,120
$
-
$
(111,098)
$
(2,464,862)
$
2034
1,570,874
$
1,568,478
$
(116,228)
$
(2,578,694)
$
2035
1,568,545
$
2,341,408
$
(158,193)
$
(3,509,751)
$
2036
1,625,501
$
-
$
(88,937)
$
(1,973,187)
$
2037
500,453
$
1,210,723
$
(126,659)
$
(2,810,115)
$
2038
515,029
$
1,364,544
$
(172,735)
$
(3,832,365)
$
2039
910,199
$
-
$
(137,926)
$
(3,060,092)
$
2040
937,505
$
-
$
(100,186)
$
(2,222,774)
$
2041
965,630
$
-
$
(59,337)
$
(1,316,481)
$
2042
994,845
$
-
$
(15,181)
$
(336,817)
$
2043
1,047,264
$
2,335,307
$
(76,693)
$
(1,701,553)
$
2044
719,208
$
2,444,005
$
(161,724)
$
(3,588,074)
$
2045
740,785
$
-
$
(134,392)
$
(2,981,681)
$
2046
763,008
$
-
$
(104,721)
$
(2,323,395)
$
2047
787,326
$
-
$
(72,502)
$
(1,608,571)
$
2048
810,945
$
-
$
(37,648)
$
(835,274)
$
2049
835,274
$
-
$
(0)
$
(0)
$
Sturgeon Industrial Park 2025 Offsite Levy Update
April 15th, 2025
/ 25
CORVUS Business Advisors
APPENDIX C: WATER
C1. Water Offsite Infrastructure
In order to support future growth, water offsite infrastructure is required. The estimated cost
of this infrastructure is based upon: (a) actual construction costs to the cut-off date, (b)
future debenture interest associated with financing, and (c) future cost estimates. Total cost
is approximately $37.24 million as outlined in the table below. Actual costs, debenture
interest (if any), and cost estimates were provided by County staff. It is important to note that
these costs represent "gross" costs, of which only a portion will go to support development
during the 25-year review period. The remainder of this section outlines how the "net" costs
for development are determined.
Summary of Water Offsite Infrastructure
Item
Project Description
Cost of
Completed Work
Future Debenture
Interest
Estimated Cost of
Work Yet to be
Completed
Total Project
Estimated Cost
1
SIP Pumpstation Improvement
$ 1,508,467 $ -
-
$
1,508,467
$
2
SIP Reservoir Expansion 3000m3
$ 2,107,272 $ -
-
$
2,107,272
$
3
Twp Road 552 350mm Boundary (Hwy 825-RR225)
$ 1,980,100 $ -
-
$
1,980,100
$
4
South Of Hwy 825 350mm Pipe (SIP Reservoir to RR224A)
$ 267,426 $ 7,832
-
$
275,258
$
5
South of Hwy 825 350mm Pipe (RR224A to Rail Crossing)
$ 202,593 $ 5,935
-
$
208,529
$
6
South of Hwy 825 350mm Pipe (Railcrossing to CN Lands)
$ 89,142 $ 2,611
-
$
91,753
$
7
South of Hwy 825 350mm Pipe (CN Lands to Existing Pipe)
$ 162,070 $ 4,752
-
$
166,823
$
8
RR225 350mm Pipe (South of Twp Rd 552 to Exisitng Pipe)
$ 416,685 $ -
-
$
416,685
$
9
RR225 350mm Pipe (North of Twp Rd 552 to Estate Way)
$ 416,685 $ -
-
$
416,685
$
10
RR225 350mm Pipe (North of Estate Way to Twp 553)
$ - $ -
957,104
$
957,104
$
11
Highway 825 350mm Pipe (North of Estate Way to Twp 553)
$ - $ -
957,104
$
957,104
$
12
Twp 553 350mm Pipe (Highway 825 to Park Road)
$ - $ -
1,435,658
$
1,435,658
$
13
Twp 553 350mm Pipe (Park Road to RR225)
$ - $ -
478,552
$
478,552
$
14
RR225 400mm Pipe (Twp 553 North 0.5 mile)
$ - $ -
957,104
$
957,104
$
15
RR225 400mm Pipe Twp 553 (North 0.5 to 1 mile)
$ - $ -
957,104
$
957,104
$
16
Twp 553 400mm Pipe (RR225 West 0.5 miles)
$ - $ -
957,104
$
957,104
$
17
Twp 553 400mm Pipe (West 0.5-1.0 mile)
$ - $ -
957,104
$
957,104
$
18
Twp 552 150mm Pipe (RR225 to RR230)
$ - $ -
957,104
$
957,104
$
19
RR225 350mm Pipe(South replacing Herder Co-op Line)
$ - $ -
2,153,485
$
2,153,485
$
20
SIP Reservoir Expansion
$ - $ -
6,990,419
$
6,990,419
$
21
Replace CRNWSC Line Projects 4-7 Oversizing
$ - $ -
5,323,894
$
5,323,894
$
22
SIP Reservoir Expansion - Stage 3
$ - $ -
6,990,419
$
6,990,419
$
100
Contributions collected under old development agreements
$ - $ -
-
$
-
$
7,150,442
$
21,130
$
30,072,155
$
37,243,726
$
*Past expenditures include past financing expenditures (interest) if any.
**Costs estimates provided by County staff.
***Estimates include engineering and contingencies.
****Transfers or contributions stemming from Development Agreements were set-up as an individual project
(#100) and credited 100% to future development and to all offsite levy areas (see Section C5).
*****Offsite infrastructure definitions are contained in Appendix F.
Sturgeon Industrial Park 2025 Offsite Levy Update
April 15th, 2025
/ 26
CORVUS Business Advisors
C2. Water Offsite Infrastructure Grants & Contributions to Date
The MGA enables the County to allocate the costs of offsite infrastructure to development,
other than those costs that have been provided by way of special ear-marked grant or
contribution (i.e., contributed infrastructure). The County has/will receive approximately
$0.03 in special ear-marked grants and contributions for water offsite levy infrastructure as
shown in the table below (note, if the County receives other ear-marked grants or
contributions in the future, it will be reflected in one of the annual updates and rates adjusted
accordingly). The result is that the total reduced project estimated cost is $37.21 million.
Sturgeon Industrial Park 2025 Offsite Levy Update
April 15th, 2025
/ 27
CORVUS Business Advisors
Special Grants and Contributions for Water Offsite Infrastructure
Item
Project Description
Total Project
Estimated Cost
Special Provincial
Grants (Historic &
Future)
Developer
Agreement
Contributions
(Historic &
Future)
Other
Contributions
(Historic &
Future)
Reduced Project
Estimated Cost
1
SIP Pumpstation Improvement
1,508,467
$
$ - $ 30,000 $ -
1,478,467
$
2
SIP Reservoir Expansion 3000m3
2,107,272
$
$ - $ - $ -
2,107,272
$
3
Twp Road 552 350mm Boundary (Hwy 825-RR225)
1,980,100
$
$ - $ - $ -
1,980,100
$
4
South Of Hwy 825 350mm Pipe (SIP Reservoir to RR224A)
275,258
$
$ - $ - $ -
275,258
$
5
South of Hwy 825 350mm Pipe (RR224A to Rail Crossing)
208,529
$
$ - $ - $ -
208,529
$
6
South of Hwy 825 350mm Pipe (Railcrossing to CN Lands)
91,753
$
$ - $ - $ -
91,753
$
7
South of Hwy 825 350mm Pipe (CN Lands to Existing Pipe)
166,823
$
$ - $ - $ -
166,823
$
8
RR225 350mm Pipe (South of Twp Rd 552 to Exisitng Pipe)
416,685
$
$ - $ - $ -
416,685
$
9
RR225 350mm Pipe (North of Twp Rd 552 to Estate Way)
416,685
$
$ - $ - $ -
416,685
$
10
RR225 350mm Pipe (North of Estate Way to Twp 553)
957,104
$
$ - $ - $ -
957,104
$
11
Highway 825 350mm Pipe (North of Estate Way to Twp 553)
957,104
$
$ - $ - $ -
957,104
$
12
Twp 553 350mm Pipe (Highway 825 to Park Road)
1,435,658
$
$ - $ - $ -
1,435,658
$
13
Twp 553 350mm Pipe (Park Road to RR225)
478,552
$
$ - $ - $ -
478,552
$
14
RR225 400mm Pipe (Twp 553 North 0.5 mile)
957,104
$
$ - $ - $ -
957,104
$
15
RR225 400mm Pipe Twp 553 (North 0.5 to 1 mile)
957,104
$
$ - $ - $ -
957,104
$
16
Twp 553 400mm Pipe (RR225 West 0.5 miles)
957,104
$
$ - $ - $ -
957,104
$
17
Twp 553 400mm Pipe (West 0.5-1.0 mile)
957,104
$
$ - $ - $ -
957,104
$
18
Twp 552 150mm Pipe (RR225 to RR230)
957,104
$
$ - $ - $ -
957,104
$
19
RR225 350mm Pipe(South replacing Herder Co-op Line)
2,153,485
$
$ - $ - $ -
2,153,485
$
20
SIP Reservoir Expansion
6,990,419
$
$ - $ - $ -
6,990,419
$
21
Replace CRNWSC Line Projects 4-7 Oversizing
5,323,894
$
$ - $ - $ -
5,323,894
$
22
SIP Reservoir Expansion - Stage 3
6,990,419
$
$ - $ - $ -
6,990,419
$
100
Contributions collected under old development agreements
-
$
$ - $ - $ -
-
$
37,243,726
$
-
$
30,000
$
-
$
37,213,726
$
C3. Year of Construction
The timing of construction is used to determine the impact of inflation on cost, the impact of
forecast reserve balances, and the estimate of financial oversizing (described in the Section
that follows). The County anticipates construction of offsite infrastructure as outlined in the
table below. Note, if this schedule is adjusted in the future, it will be reflected in one of the
County's annual rate/bylaw updates.
Sturgeon Industrial Park 2025 Offsite Levy Update
April 15th, 2025
/ 28
CORVUS Business Advisors
Forecast Year of Construction
Item
Project Description
Construction
Start Year
1
SIP Pumpstation Improvement
2012
2
SIP Reservoir Expansion 3000m3
2012
3
Twp Road 552 350mm Boundary (Hwy 825-RR225)
2012
4
South Of Hwy 825 350mm Pipe (SIP Reservoir to RR224A)
2013
5
South of Hwy 825 350mm Pipe (RR224A to Rail Crossing)
2013
6
South of Hwy 825 350mm Pipe (Railcrossing to CN Lands)
2013
7
South of Hwy 825 350mm Pipe (CN Lands to Existing Pipe)
2013
8
RR225 350mm Pipe (South of Twp Rd 552 to Exisitng Pipe)
2013
9
RR225 350mm Pipe (North of Twp Rd 552 to Estate Way)
2013
10
RR225 350mm Pipe (North of Estate Way to Twp 553)
2037
11
Highway 825 350mm Pipe (North of Estate Way to Twp 553)
2030
12
Twp 553 350mm Pipe (Highway 825 to Park Road)
2030
13
Twp 553 350mm Pipe (Park Road to RR225)
2037
14
RR225 400mm Pipe (Twp 553 North 0.5 mile)
2041
15
RR225 400mm Pipe Twp 553 (North 0.5 to 1 mile)
2050
16
Twp 553 400mm Pipe (RR225 West 0.5 miles)
2050
17
Twp 553 400mm Pipe (West 0.5-1.0 mile)
2050
18
Twp 552 150mm Pipe (RR225 to RR230)
2036
19
RR225 350mm Pipe(South replacing Herder Co-op Line)
2029
20
SIP Reservoir Expansion
2037
21
Replace CRNWSC Line Projects 4-7 Oversizing
2033
22
SIP Reservoir Expansion - Stage 3
2050
*The share of projects constructed beyond the 25-year review period are not included in rates today (see
financial oversizing in next section).
**Project costs are inflated by 3% per annum to the year of construction.
C4. Water Offsite Infrastructure Benefiting Parties
The water offsite infrastructure previously outlined will benefit various parties to varying
degrees. Three potential benefiting parties were identified including:
1. Sturgeon County - a portion of the water infrastructure which is required to service
existing residents. This residual benefit is determined at the point in time when the
project is added to the bylaw (i.e., it does not fluctuate from year-to-year).
2. Other Stakeholders - other municipalities that benefit from the infrastructure.
3. Future Development:
o Financial Oversizing - that portion of cost (i.e., levyable water infrastructure
costs) which benefits future development beyond the 25-year review period.
o In Rates - that portion of cost (i.e., levyable water infrastructure costs)
which benefits future development within the 25-year review period.
The table below outlines the allocation of water offsite levy infrastructure costs to benefiting
parties.
Sturgeon Industrial Park 2025 Offsite Levy Update
April 15th, 2025
/ 29
CORVUS Business Advisors
Allocation of Water Infrastructure to Benefiting Parties
Item
Project Description
Reduced Project
Estimated Cost
Muni Share %
Other Stakeholder
Share
Developer Share
Beyond 25 Yrs
(Financial
Oversizing %)
OSL / Developer
Share %
1
SIP Pumpstation Improvement
1,478,467
$
20.0%
0.0%
80.0%
2
SIP Reservoir Expansion 3000m3
2,107,272
$
20.0%
0.0%
80.0%
3
Twp Road 552 350mm Boundary (Hwy 825-RR225)
1,980,100
$
20.0%
0.0%
80.0%
4
South Of Hwy 825 350mm Pipe (SIP Reservoir to RR224A)
275,258
$
39.0%
0.0%
61.0%
5
South of Hwy 825 350mm Pipe (RR224A to Rail Crossing)
208,529
$
39.0%
0.0%
61.0%
6
South of Hwy 825 350mm Pipe (Railcrossing to CN Lands)
91,753
$
39.0%
0.0%
61.0%
7
South of Hwy 825 350mm Pipe (CN Lands to Existing Pipe)
166,823
$
39.0%
0.0%
61.0%
8
RR225 350mm Pipe (South of Twp Rd 552 to Exisitng Pipe)
416,685
$
39.0%
0.0%
61.0%
9
RR225 350mm Pipe (North of Twp Rd 552 to Estate Way)
416,685
$
12.0%
0.0%
88.0%
10
RR225 350mm Pipe (North of Estate Way to Twp 553)
957,104
$
12.0%
42.2%
45.8%
11
Highway 825 350mm Pipe (North of Estate Way to Twp 553)
957,104
$
12.0%
17.6%
70.4%
12
Twp 553 350mm Pipe (Highway 825 to Park Road)
1,435,658
$
12.0%
17.6%
70.4%
13
Twp 553 350mm Pipe (Park Road to RR225)
478,552
$
12.0%
42.2%
45.8%
14
RR225 400mm Pipe (Twp 553 North 0.5 mile)
957,104
$
4.0%
61.4%
34.6%
15
RR225 400mm Pipe Twp 553 (North 0.5 to 1 mile)
957,104
$
4.0%
96.0%
0.0%
16
Twp 553 400mm Pipe (RR225 West 0.5 miles)
957,104
$
3.0%
97.0%
0.0%
17
Twp 553 400mm Pipe (West 0.5-1.0 mile)
957,104
$
3.0%
97.0%
0.0%
18
Twp 552 150mm Pipe (RR225 to RR230)
957,104
$
3.0%
42.7%
54.3%
19
RR225 350mm Pipe(South replacing Herder Co-op Line)
2,153,485
$
39.0%
9.8%
51.2%
20
SIP Reservoir Expansion
6,990,419
$
20.0%
38.4%
41.6%
21
Replace CRNWSC Line Projects 4-7 Oversizing
5,323,894
$
39.0%
19.5%
41.5%
22
SIP Reservoir Expansion - Stage 3
6,990,419
$
100.0%
0.0%
100
Contributions collected under old development agreements
-
$
0.0%
100.0%
37,213,726
$
*Allocations were determined by County staff.
**Financial oversizing is determined by separating out the pro rata portion of developer cost beyond the 25-year
review period, in comparison with the anticipated year of construction. As the years move forward and rates are
updated, these additional developer costs will be included in rate calculations. For example, a project which is
slated to be constructed in year 20 of the 25-year review period will have 20% (5/25) of its costs in rates today,
and 80% (20/25) of its costs will sit beyond the 25-year review period.
C5. Existing Receipts & Adjusted Levy Cost
Using the offsite levy share percentages shown in the previous section and applying those
percentages to project costs results in an offsite levy cost of approximately $14.94 million.
However, prior to allocating these costs to benefiting areas, existing offsite levy receipts
collected from developers need to be considered in determining the residual/net costs to
developers. County staff have advised that approximately $1.61 million in water levies have
been applied/collected as shown in the table below. This results in an adjusted offsite levy
cost of approximately $13.33 million.
Sturgeon Industrial Park 2025 Offsite Levy Update
April 15th, 2025
/ 30
CORVUS Business Advisors
Offsite Levy Funds Applied to Date
Item
Project Description
OSL / Developer
Cost
Offsite Levy
Funds Collected
Adjusted
Developer (Levy)
Cost
1
SIP Pumpstation Improvement
1,182,774
$
100,769
$
1,082,005
$
2
SIP Reservoir Expansion 3000m3
1,685,818
$
142,757
$
1,543,061
$
3
Twp Road 552 350mm Boundary (Hwy 825-RR225)
1,584,080
$
135,813
$
1,448,267
$
4
South Of Hwy 825 350mm Pipe (SIP Reservoir to RR224A)
167,907
$
40,199
$
127,709
$
5
South of Hwy 825 350mm Pipe (RR224A to Rail Crossing)
127,202
$
30,453
$
96,749
$
6
South of Hwy 825 350mm Pipe (Railcrossing to CN Lands)
55,969
$
13,400
$
42,570
$
7
South of Hwy 825 350mm Pipe (CN Lands to Existing Pipe)
101,762
$
24,363
$
77,399
$
8
RR225 350mm Pipe (South of Twp Rd 552 to Exisitng Pipe)
254,178
$
67,014
$
187,163
$
9
RR225 350mm Pipe (North of Twp Rd 552 to Estate Way)
366,683
$
12,275
$
354,408
$
10
RR225 350mm Pipe (North of Estate Way to Twp 553)
437,971
$
11,750
$
426,221
$
11
Highway 825 350mm Pipe (North of Estate Way to Twp 553)
673,801
$
17,721
$
656,081
$
12
Twp 553 350mm Pipe (Highway 825 to Park Road)
1,010,703
$
26,581
$
984,122
$
13
Twp 553 350mm Pipe (Park Road to RR225)
218,985
$
5,875
$
213,110
$
14
RR225 400mm Pipe (Twp 553 North 0.5 mile)
330,775
$
-
$
330,775
$
15
RR225 400mm Pipe Twp 553 (North 0.5 to 1 mile)
-
$
-
$
-
$
16
Twp 553 400mm Pipe (RR225 West 0.5 miles)
-
$
-
$
-
$
17
Twp 553 400mm Pipe (West 0.5-1.0 mile)
-
$
-
$
-
$
18
Twp 552 150mm Pipe (RR225 to RR230)
519,899
$
-
$
519,899
$
19
RR225 350mm Pipe(South replacing Herder Co-op Line)
1,103,446
$
225,932
$
877,514
$
20
SIP Reservoir Expansion
2,908,014
$
257,157
$
2,650,857
$
21
Replace CRNWSC Line Projects 4-7 Oversizing
2,208,351
$
435,820
$
1,772,531
$
22
SIP Reservoir Expansion - Stage 3
-
$
56,829
$
(56,829)
$
100
Contributions collected under old development agreements
-
$
-
$
-
$
14,938,319
$
1,604,708
$
13,333,611
$
C6. Summary of Water Offsite Levy Cost Flow-through
As shown in the figure below, the total cost for water infrastructure that forms the basis of
the rate is approximately $13.33 million. The cost allocations to each benefitting party are
based on the benefitting percentages shown in previous section. The offsite levy balance
(due from developers) is allocated to various benefitting areas (as described in the next
section).
Sturgeon Industrial Park 2025 Offsite Levy Update
April 15th, 2025
/ 31
CORVUS Business Advisors
Total Water Offsite Levy Costs
Project
Costs
$37.24M
Less: Special
Grants &
Contributions
$0.03M
= Project
Balance
$37.21M
Less: Levy
Receipts
$1.61M
= Future
Development
(OSL Share)
$14.94M
= Off-site
Balance
$13.33M
= Other
Share
$0.00M
= Existing
Development
(Muni Share)
$6.55M
= Future
Development
"Financial
Oversizing"
$15.72M
Sturgeon Industrial Park 2025 Offsite Levy Update
April 15th, 2025
/ 32
CORVUS Business Advisors
C7. Water Infrastructure Benefiting Areas
Net developer costs for each project have been allocated to multiple benefiting offsite levy area (see tables below).
Allocations are denoted with a "1" below applicable area numbers. Benefiting areas were determined by County staff. The
lands anticipated to develop over the 25-years in each offsite levy benefitting area are used to determine rates.
Water Allocations to Benefitting Areas
Item
Project Description
1.0
2.0
3.0
4.0
5.0
6.0
7.0
8.0
9.0
10.0
11.0
12.0
13.0
14.0
15.0
16.0
17.0
18.0
19.0
20.0
21.0
22.0
23.0
24.0
25.0
26.0
27.0
28.0
29.0
1
SIP Pumpstation Improvement
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
2
SIP Reservoir Expansion 3000m3
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
3
Twp Road 552 350mm Boundary (Hwy 825-RR225)
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
4
South Of Hwy 825 350mm Pipe (SIP Reservoir to RR224A)
1
1
1
1
1
1
1
1
1
1
1
1
5
South of Hwy 825 350mm Pipe (RR224A to Rail Crossing)
1
1
1
1
1
1
1
1
1
1
1
1
6
South of Hwy 825 350mm Pipe (Railcrossing to CN Lands)
1
1
1
1
1
1
1
1
1
1
1
1
7
South of Hwy 825 350mm Pipe (CN Lands to Existing Pipe)
1
1
1
1
1
1
1
1
1
1
1
1
8
RR225 350mm Pipe (South of Twp Rd 552 to Exisitng Pipe)
1
1
1
1
1
1
1
1
1
1
1
1
9
RR225 350mm Pipe (North of Twp Rd 552 to Estate Way)
1
1
1
1
1
1
1
1
1
1
1
1
1
1
10
RR225 350mm Pipe (North of Estate Way to Twp 553)
1
1
1
1
1
1
1
1
1
1
1
1
1
1
11
Highway 825 350mm Pipe (North of Estate Way to Twp 553)
1
1
1
1
1
1
1
1
1
1
1
1
1
1
12
Twp 553 350mm Pipe (Highway 825 to Park Road)
1
1
1
1
1
1
1
1
1
1
1
1
1
1
13
Twp 553 350mm Pipe (Park Road to RR225)
1
1
1
1
1
1
1
1
1
1
1
1
1
1
14
RR225 400mm Pipe (Twp 553 North 0.5 mile)
1
1
1
1
1
1
1
1
1
15
RR225 400mm Pipe Twp 553 (North 0.5 to 1 mile)
1
1
1
1
1
1
1
1
1
16
Twp 553 400mm Pipe (RR225 West 0.5 miles)
1
1
1
1
1
1
1
1
17
Twp 553 400mm Pipe (West 0.5-1.0 mile)
1
1
1
1
1
1
1
1
18
Twp 552 150mm Pipe (RR225 to RR230)
1
1
1
1
19
RR225 350mm Pipe(South replacing Herder Co-op Line)
1
1
1
1
1
1
1
1
1
1
1
1
20
SIP Reservoir Expansion
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
21
Replace CRNWSC Line Projects 4-7 Oversizing
1
1
1
1
1
1
1
1
1
1
1
1
22
SIP Reservoir Expansion - Stage 3
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
100 Contributions collected under old development agreements
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
Sturgeon Industrial Park 2025 Offsite Levy Update
April 15th, 2025
/ 33
CORVUS Business Advisors
C8. Reserve Balance
At December 31st, 2024 the water reserve balance was in a deficit of $(5,455,282.46). This
amount takes into consideration expenditures and front-ending repayments up to end-2024.
A negative balance indicates the presence of front-ending--i.e., this amount is owed to the
County from the levy account via future collections.
Water Offsite Levy Reserve Balance
2021
(4,986,253.60)
$
Interest on Opening Balance
104,212.70
$
(5,090,466.30)
$
Withdrawal Applied to Project Expenditures
4,606,723.09
$
(9,697,189.39)
$
OSL Share of Expenditures in Addition to Allocations (Front-ending)
(4,596,528.21)
$
(5,100,661.18)
$
Offsite Levy Receipts
30,245.77
$
(5,070,415.41)
$
Interest on Other Receipts
-
$
(5,070,415.41)
$
Debenture Interest Expenditure
-
$
(5,070,415.41)
$
Interest on Project Expenditure
53.27
$
(5,070,468.68)
$
Interest on Offsite Levy Receipts
151.23
$
(5,070,317.45)
$
Interest on Other Receipts
-
$
(5,070,317.45)
$
Interest on Debenture Accrual
-
$
(5,070,317.45)
$
2022
(5,070,317.45)
$
Interest on Opening Balance
105,969.63
$
(5,176,287.09)
$
Withdrawal Applied to Project Expenditures
-
$
(5,176,287.09)
$
OSL Share of Expenditures in Addition to Allocations (Front-ending)
9,031.54
$
(5,185,318.63)
$
Offsite Levy Receipts
31,220.91
$
(5,154,097.72)
$
Other Receipts
-
$
(5,154,097.72)
$
Debenture Interest Expenditure
-
$
(5,154,097.72)
$
Interest on Project Expenditure
47.19
$
(5,154,144.91)
$
Interest on Offsite Levy Receipts
156.10
$
(5,153,988.81)
$
Interest on Other Receipts
-
$
(5,153,988.81)
$
Interest on Debenture Accrual
-
$
(5,153,988.81)
$
2023
(5,153,988.81)
$
Interest on Opening Balance
107,718.37
$
(5,261,707.17)
$
Withdrawal Applied to Project Expenditures
-
$
(5,261,707.17)
$
OSL Share of Expenditures in Addition to Allocations (Front-ending)
7,826.11
$
(5,269,533.29)
$
Offsite Levy Receipts
6,699.29
$
(5,262,834.00)
$
Other Receipts
-
$
(5,262,834.00)
$
Debenture Interest Expenditure
-
$
(5,262,834.00)
$
Interest on Project Expenditure
40.89
$
(5,262,874.89)
$
Interest on Offsite Levy Receipts
33.50
$
(5,262,841.39)
$
Interest on Other Receipts
-
$
(5,262,841.39)
$
Interest on Debenture Accrual
-
$
(5,262,841.39)
$
2024
(5,262,841.39)
$
Interest on Opening Balance
272,615.18
$
(5,535,456.57)
$
Withdrawal Applied to Project Expenditures
(24,000.00)
$
(5,511,456.57)
$
OSL Share of Expenditures in Addition to Allocations (Front-ending)
6,577.07
$
(5,518,033.64)
$
Offsite Levy Receipts
62,214.33
$
(5,455,819.31)
$
Other Receipts
-
$
(5,455,819.31)
$
Debenture Interest Expenditure
-
$
(5,455,819.31)
$
Interest on Project Expenditure
(225.63)
$
(5,455,593.68)
$
Interest on Offsite Levy Receipts
311.07
$
(5,455,282.61)
$
Interest on Other Receipts
-
$
(5,455,282.61)
$
Interest on Debenture Accrual
-
$
(5,455,282.61)
$
Rounding Adjustment to match County GL
0.15
$
(5,455,282.46)
$
Sturgeon Industrial Park 2025 Offsite Levy Update
April 15th, 2025
/ 34
CORVUS Business Advisors
C9. Development and Water Infrastructure Staging Impacts
Water offsite infrastructure will be constructed in staged fashion over the 25-year review
period. We have reviewed the availability of offsite levy funds to meet these construction
requirements and found that offsite levy reserve funds will not be sufficient to pay for
construction of water infrastructure from time to time--front ending of infrastructure will be
required. A front-ender is the party that constructs and pays up front for infrastructure that
benefits other parties.
To compensate parties for capital they provide in front-ending offsite infrastructure
construction, a 4.72%8 interest allowance has been charged to the reserve when it is
forecast to be in a negative balance. Further, a 5.10%9 interest credit has been provided to
the reserve when it is forecast to be in a positive balance. The graph and table below outline
the forecast water levy reserve balances over the 25-year development period.
If necessary, an interest staging adjustment has been applied to rates (slightly positive or
slightly negative) to ensure that the forecast reserve balance at the end of the 25-year
review period always returns to break-even (i.e., developers are not charged too much
thereby providing a windfall to the County, nor are they charged too little thereby placing an
unequitable burden on taxpayers).
Anticipated Water Offsite Levy Reserve Balances
$(6,000,000)
$(5,000,000)
$(4,000,000)
$(3,000,000)
$(2,000,000)
$(1,000,000)
$-
$1,000,000
2025
2027
2029
2031
2033
2035
2037
2039
2041
2043
2045
2047
2049
$
Year
Water Reserve
Reserve Balance
8 The 15-year debenture rate at the Alberta Treasury Board and Finance at the time of writing was ~4.72%.
Historic charge rates used in the model are 3.00% (2013-2018), 3.25% (2019-2020), 2.09% (2021-2023), 5.18%
(2024).
9 Historic earning rates used in the model are 2.00% (2013-2014), 1.00% (2015-2024).
Sturgeon Industrial Park 2025 Offsite Levy Update
April 15th, 2025
/ 35
CORVUS Business Advisors
Anticipated Water Offsite Levy Reserve Balances
Opening Balance
(5,455,282)
$
Year
Receipts
Expenditure
Interest
Balance
2025
505,171
$
4,528
$
(233,859)
$
(5,188,499)
$
2026
588,132
$
4,664
$
(217,357)
$
(4,822,388)
$
2027
1,406,152
$
4,804
$
(161,473)
$
(3,582,514)
$
2028
1,796,325
$
4,948
$
(84,542)
$
(1,875,678)
$
2029
1,687,708
$
1,247,035
$
(67,732)
$
(1,502,737)
$
2030
1,148,552
$
1,952,802
$
(108,890)
$
(2,415,878)
$
2031
977,995
$
-
$
(67,868)
$
(1,505,751)
$
2032
424,505
$
1,086,397
$
(102,313)
$
(2,269,956)
$
2033
1,144,441
$
1,678,484
$
(132,349)
$
(2,936,348)
$
2034
1,178,774
$
-
$
(82,957)
$
(1,840,531)
$
2035
1,162,559
$
-
$
(32,000)
$
(709,972)
$
2036
1,130,585
$
2,329,810
$
(90,114)
$
(1,999,312)
$
2037
368,542
$
3,424,342
$
(238,601)
$
(5,293,713)
$
2038
379,142
$
-
$
(231,968)
$
(5,146,539)
$
2039
629,311
$
-
$
(213,213)
$
(4,730,441)
$
2040
648,190
$
-
$
(192,682)
$
(4,274,933)
$
2041
667,636
$
530,797
$
(195,318)
$
(4,333,412)
$
2042
687,857
$
-
$
(172,070)
$
(3,817,625)
$
2043
726,122
$
-
$
(145,919)
$
(3,237,422)
$
2044
561,657
$
-
$
(126,296)
$
(2,802,061)
$
2045
578,506
$
-
$
(104,952)
$
(2,328,507)
$
2046
595,862
$
-
$
(81,781)
$
(1,814,426)
$
2047
614,852
$
-
$
(56,620)
$
(1,256,194)
$
2048
633,298
$
-
$
(29,401)
$
(652,297)
$
2049
652,297
$
-
$
0
$
0
$
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CORVUS Business Advisors
APPENDIX D: SANITARY
D1. Sanitary Offsite Infrastructure
In order to support future growth, sanitary offsite infrastructure is required. The estimated
cost of this infrastructure is based upon: (a) actual construction costs to the cut-off date, (b)
future debenture interest associated with financing, and (c) future cost estimates. Total cost
is approximately $13.08 million as outlined in the table below. Actual costs, debenture
interest (if any), and cost estimates were provided by County staff. It is important to note that
these costs represent "gross" costs, of which only a portion will go to support development
during the 25-year review period. The remainder of this section outlines how the "net" costs
for development are determined.
Summary of Sanitary Offsite Infrastructure
Item
Project Description
Cost of
Completed Work
Future Debenture
Interest
Estimated Cost of
Work Yet to be
Completed
Total Project
Estimated Cost
1
300mm Twp Rd 552 (1)
$ 642,704
-
$
-
$
642,704
$
2
250mm South of Hwy 825 (2)
$ 786,108
10,451
$
-
$
796,558
$
3
250mm South of Hwy 825 (3)
$ 463,620
6,363
$
-
$
469,982
$
4
250mm South of Hwy 825 (4)
$ 512,487
7,078
$
-
$
519,565
$
5
600mm Estate Way across RR225
$ 848,580
-
$
-
$
848,580
$
6
375mm West of Estate Way
$ -
-
$
1,098,198
$
1,098,198
$
7
375mm North 3-10 to 3-09
$ -
-
$
1,098,198
$
1,098,198
$
8
250mm West
$ -
-
$
906,013
$
906,013
$
9
250mm NorthWest
$ -
-
$
919,741
$
919,741
$
10
Forcemain North
$ -
-
$
1,742,748
$
1,742,748
$
11
250mm Gravity North of Forcemain
$ -
-
$
1,394,198
$
1,394,198
$
12
250mm Gravity Far North
$ -
-
$
823,649
$
823,649
$
13
Lift Station along Highway 825
$ -
-
$
1,818,207
$
1,818,207
$
100
Contributions collected under old development agreements
$ -
-
$
-
$
-
$
3,253,499
$
23,891
$
9,800,953
$
13,078,343
$
*Past expenditures include past financing expenditures (interest) if any.
**Costs estimates provided by County staff.
***Estimates include engineering and contingencies.
****Transfers or contributions stemming from Development Agreements were set-up as an individual project
(#100) and credited 100% to future development and to all offsite levy areas (see Section D5).
*****Offsite infrastructure definitions are contained in Appendix F.
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CORVUS Business Advisors
D2. Sanitary Offsite Infrastructure Grants & Contributions to Date
The MGA enables the County to allocate the costs of offsite infrastructure to development,
other than those costs that have been provided by way of special ear-marked grant or
contribution (i.e., contributed infrastructure). Sturgeon County has/will receive approximately
$0.48 million in special ear-marked grants and contributions for sanitary offsite levy
infrastructure as shown in the table below (note, if the County receives additional ear-
marked grants or contributions in the future, it will be reflected in one of the annual updates
and rates adjusted accordingly). The result is that the total reduced project estimated cost is
$12.60 million.
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CORVUS Business Advisors
Special Grants and Contributions for Sanitary Offsite Infrastructure
Item
Project Description
Total Project
Estimated Cost
Special Provincial
Grants (Historic
& Future)
Developer
Agreement
Contributions
(Historic &
Future)
Other
Contributions
(Historic &
Future)
Reduced Project
Estimated Cost
1
300mm Twp Rd 552 (1)
642,704
$
-
$
-
$
$ -
642,704
$
2
250mm South of Hwy 825 (2)
796,558
$
-
$
-
$
$ -
796,558
$
3
250mm South of Hwy 825 (3)
469,982
$
-
$
-
$
$ -
469,982
$
4
250mm South of Hwy 825 (4)
519,565
$
-
$
-
$
$ -
519,565
$
5
600mm Estate Way across RR225
848,580
$
-
$
-
$
$ -
848,580
$
6
375mm West of Estate Way
1,098,198
$
-
$
-
$
$ -
1,098,198
$
7
375mm North 3-10 to 3-09
1,098,198
$
-
$
-
$
$ -
1,098,198
$
8
250mm West
906,013
$
-
$
-
$
$ -
906,013
$
9
250mm NorthWest
919,741
$
-
$
-
$
$ -
919,741
$
10
Forcemain North
1,742,748
$
-
$
-
$
$ -
1,742,748
$
11
250mm Gravity North of Forcemain
1,394,198
$
-
$
-
$
$ -
1,394,198
$
12
250mm Gravity Far North
823,649
$
-
$
-
$
$ -
823,649
$
13
Lift Station along Highway 825
1,818,207
$
-
$
-
$
$ -
1,818,207
$
100
Contributions collected under old development agreements
-
$
-
$
-
$
475,680
$
(475,680)
$
13,078,343
$
-
$
-
$
475,680
$
12,602,663
$
D3. Year of Construction
The timing of construction is used to determine the impact of inflation on cost, the impact of
forecast reserve balances, and the estimate of financial oversizing (described in the Section
that follows). The County anticipates construction of offsite infrastructure as outlined in the
table below. Note, if this schedule is adjusted in the future, it will be reflected in one of the
County's annual rate/bylaw updates.
Forecast Year of Construction
Item
Project Description
Construction
Start Year
1
300mm Twp Rd 552 (1)
2013
2
250mm South of Hwy 825 (2)
2013
3
250mm South of Hwy 825 (3)
2013
4
250mm South of Hwy 825 (4)
2013
5
600mm Estate Way across RR225
2014
6
375mm West of Estate Way
2034
7
375mm North 3-10 to 3-09
2050
8
250mm West
2040
9
250mm NorthWest
2050
10
Forcemain North
2050
11
250mm Gravity North of Forcemain
2050
12
250mm Gravity Far North
2050
13
Lift Station along Highway 825
2050
*The share of projects constructed beyond the 25-year review period are not included in rates today (see
financial oversizing in next section).
**Project costs are inflated by 3% per annum to the year of construction.
D4. Sanitary Offsite Infrastructure Benefiting Parties
The sanitary offsite infrastructure previously outlined will benefit various parties to varying
degrees. Three potential benefiting parties were identified including:
1. Sturgeon County - a portion of the sanitary infrastructure which is required to service
Sturgeon Industrial Park 2025 Offsite Levy Update
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CORVUS Business Advisors
existing residents. This residual benefit is determined at the point in time when the
project is added to the bylaw (i.e., it does not fluctuate from year-to-year).
2. Other Stakeholders - other municipalities that benefit from the infrastructure.
3. Future Development:
o Financial Oversizing - that portion of cost (i.e., levyable sanitary
infrastructure costs) which benefits future development beyond the 25-year
review period.
o In Rates - that portion of cost (i.e., levyable sanitary infrastructure
costs) which benefits future development within the 25-year review
period.
The table below outlines the allocation of sanitary offsite levy infrastructure costs to
benefiting parties.
Allocation of Sanitary Infrastructure to Benefiting Parties
Item
Project Description
Reduced Project
Estimated Cost
Muni Share %
Other
Stakeholder
Share
Developer Share
Beyond 25 Yrs
(Financial
Oversizing %)
OSL / Developer
Share %
1
300mm Twp Rd 552 (1)
642,704
$
0.0%
100.0%
2
250mm South of Hwy 825 (2)
796,558
$
0.0%
100.0%
3
250mm South of Hwy 825 (3)
469,982
$
0.0%
100.0%
4
250mm South of Hwy 825 (4)
519,565
$
0.0%
100.0%
5
600mm Estate Way across RR225
848,580
$
0.0%
100.0%
6
375mm West of Estate Way
1,098,198
$
36.0%
64.0%
7
375mm North 3-10 to 3-09
1,098,198
$
100.0%
0.0%
8
250mm West
906,013
$
60.0%
40.0%
9
250mm NorthWest
919,741
$
100.0%
0.0%
10
Forcemain North
1,742,748
$
100.0%
0.0%
11
250mm Gravity North of Forcemain
1,394,198
$
100.0%
0.0%
12
250mm Gravity Far North
823,649
$
100.0%
0.0%
13
Lift Station along Highway 825
1,818,207
$
100.0%
0.0%
100
Contributions collected under old development agreements
(475,680)
$
0.0%
100.0%
12,602,663
$
*Allocations were determined by County staff.
**Financial oversizing is determined by separating out the pro rata portion of developer cost beyond the 25-year
review period, in comparison with the anticipated year of construction. As the years move forward and rates are
updated, these additional developer costs will be included in rate calculations. For example, a project which is
slated to be constructed in year 20 of the 25-year review period will have 20% (5/25) of its costs in rates today,
and 80% (20/25) of its costs will sit beyond the 25-year review period.
D5. Existing Receipts & Adjusted Levy Cost
Using the offsite levy share percentages shown in the previous section and applying those
percentages to project costs results in an offsite levy cost of approximately $3.87 million.
However, prior to allocating these costs to benefiting areas, existing offsite levy receipts
collected from developers need to be considered in determining the residual/net costs to
developers. County staff have advised that approximately $0.69 million in sanitary levies
have been applied/collected as shown in the table below. This results in an adjusted offsite
levy cost of approximately $3.18 million.
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CORVUS Business Advisors
Offsite Levy Funds Applied to Date
Item
Project Description
OSL / Developer
Cost
Offsite Levy
Funds Collected
Adjusted
Developer (Levy)
Cost
1
300mm Twp Rd 552 (1)
642,704
$
459,485
$
183,220
$
2
250mm South of Hwy 825 (2)
796,558
$
91,473
$
705,085
$
3
250mm South of Hwy 825 (3)
469,982
$
80,517
$
389,465
$
4
250mm South of Hwy 825 (4)
519,565
$
-
$
519,565
$
5
600mm Estate Way across RR225
848,580
$
53,840
$
794,741
$
6
375mm West of Estate Way
702,847
$
-
$
702,847
$
7
375mm North 3-10 to 3-09
-
$
-
$
-
$
8
250mm West
362,405
$
-
$
362,405
$
9
250mm NorthWest
-
$
-
$
-
$
10
Forcemain North
-
$
-
$
-
$
11
250mm Gravity North of Forcemain
-
$
-
$
-
$
12
250mm Gravity Far North
-
$
-
$
-
$
13
Lift Station along Highway 825
-
$
-
$
-
$
100
Contributions collected under old development agreements
(475,680)
$
-
$
(475,680)
$
3,866,962
$
685,314
$
3,181,648
$
D6. Summary of Sanitary Offsite Levy Cost Flow-through
As shown in the figure below, the total costs for sanitary infrastructure that forms the basis of
the rate is approximately $3.18 million. The cost allocations to each benefitting party are
based on the benefitting percentages shown in the previous section. The offsite levy
balance (due from developers) is allocated to various benefitting areas (as described in the
next section).
Total Sanitary Offsite Levy Costs
Project
Costs
$13.08M
Less: Special
Grants &
Contributions
$0.48M
= Project
Balance
$12.60M
Less: Levy
Receipts
$0.69M
= Future
Development
(OSL Share)
$3.87M
= Off-site
Balance
$3.18M
= Other
Share
$0.00M
= Existing
Development
(Muni Share)
$0.00M
= Future
Development
"Financial
Oversizing"
$8.73M
Sturgeon Industrial Park 2025 Offsite Levy Update
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CORVUS Business Advisors
D7. Sanitary Infrastructure Benefiting Areas
Net developer costs for each project have been allocated to multiple benefiting offsite levy area (see tables below).
Allocations are denoted with a "1" below applicable area numbers. Benefiting areas were determined by County staff. The
lands anticipated to develop over the 25-years in each offsite levy benefitting area are used to determine rates.
Sanitary Allocations to Benefitting Areas
Item
Project Description
1.0
2.0
3.0
4.0
5.0
6.0
7.0
8.0
9.0
10.0
11.0
12.0
13.0
14.0
15.0
16.0
17.0
18.0
19.0
20.0
21.0
22.0
23.0
24.0
25.0
26.0
27.0
28.0
29.0
1
300mm Twp Rd 552 (1)
1
1
2
250mm South of Hwy 825 (2)
1
1
1
1
1
1
1
1
3
250mm South of Hwy 825 (3)
1
1
1
1
4
250mm South of Hwy 825 (4)
1
1
1
1
1
5
600mm Estate Way across RR225
1
1
1
1
1
1
1
1
6
375mm West of Estate Way
1
1
1
1
1
1
7
375mm North 3-10 to 3-09
1
1
1
1
8
250mm West
1
1
1
1
9
250mm NorthWest
1
1
10
Forcemain North
1
1
1
11
250mm Gravity North of Forcemain
1
1
12
250mm Gravity Far North
1
1
13
Lift Station along Highway 825
1
1
1
100 Contributions collected under old development agreements
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
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CORVUS Business Advisors
D8. Reserve Balance
At December 31st, 2024 the sanitary reserve balance was at a deficit of $(2,849,523.58).
This amount takes into consideration expenditures and front-ending repayments up to end-
2024. A negative balance indicates the presence of front-ending--i.e., this amount is owed
to the County from the levy account via future collections.
Sanitary Offsite Levy Reserve Balance
2021
(2,530,708.89)
$
Interest on Opening Balance
52,891.82
$
(2,583,600.70)
$
Withdrawal Applied to Project Expenditures
2,916,590.13
$
(5,500,190.83)
$
OSL Share of Expenditures in Addition to Allocations (Front-ending)
(2,897,566.79)
$
(2,602,624.05)
$
Offsite Levy Receipts
18,939.37
$
(2,583,684.68)
$
Interest on Other Receipts
-
$
(2,583,684.68)
$
Debenture Interest Expenditure
-
$
(2,583,684.68)
$
Interest on Project Expenditure
99.40
$
(2,583,784.08)
$
Interest on Offsite Levy Receipts
94.70
$
(2,583,689.38)
$
Interest on Other Receipts
-
$
(2,583,689.38)
$
Interest on Debenture Accrual
-
$
(2,583,689.38)
$
2022
(2,583,689.38)
$
Interest on Opening Balance
53,999.11
$
(2,637,688.49)
$
Withdrawal Applied to Project Expenditures
-
$
(2,637,688.49)
$
OSL Share of Expenditures in Addition to Allocations (Front-ending)
16,830.51
$
(2,654,518.99)
$
Offsite Levy Receipts
19,581.97
$
(2,634,937.02)
$
Other Receipts
-
$
(2,634,937.02)
$
Debenture Interest Expenditure
-
$
(2,634,937.02)
$
Interest on Project Expenditure
87.94
$
(2,635,024.96)
$
Interest on Offsite Levy Receipts
97.91
$
(2,634,927.05)
$
Interest on Other Receipts
-
$
(2,634,927.05)
$
Interest on Debenture Accrual
-
$
(2,634,927.05)
$
2023
(2,634,927.05)
$
Interest on Opening Balance
55,069.98
$
(2,689,997.03)
$
Withdrawal Applied to Project Expenditures
-
$
(2,689,997.03)
$
OSL Share of Expenditures in Addition to Allocations (Front-ending)
14,564.82
$
(2,704,561.85)
$
Offsite Levy Receipts
-
$
(2,704,561.85)
$
Other Receipts
-
$
(2,704,561.85)
$
Debenture Interest Expenditure
-
$
(2,704,561.85)
$
Interest on Project Expenditure
76.10
$
(2,704,637.95)
$
Interest on Offsite Levy Receipts
-
$
(2,704,637.95)
$
Interest on Other Receipts
-
$
(2,704,637.95)
$
Interest on Debenture Accrual
-
$
(2,704,637.95)
$
2024
(2,704,637.95)
$
Interest on Opening Balance
140,100.25
$
(2,844,738.20)
$
Withdrawal Applied to Project Expenditures
-
$
(2,844,738.20)
$
OSL Share of Expenditures in Addition to Allocations (Front-ending)
12,223.87
$
(2,856,962.06)
$
Offsite Levy Receipts
7,558.95
$
(2,849,403.11)
$
Other Receipts
-
$
(2,849,403.11)
$
Debenture Interest Expenditure
-
$
(2,849,403.11)
$
Interest on Project Expenditure
158.30
$
(2,849,561.41)
$
Interest on Offsite Levy Receipts
37.79
$
(2,849,523.62)
$
Interest on Other Receipts
-
$
(2,849,523.62)
$
Interest on Debenture Accrual
-
$
(2,849,523.62)
$
Rounding Adjustment to match County GL
0.04
$
(2,849,523.58)
$
Sturgeon Industrial Park 2025 Offsite Levy Update
April 15th, 2025
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CORVUS Business Advisors
D9. Development and Sanitary Infrastructure Staging Impacts
Sanitary offsite infrastructure will be constructed in staged fashion over the 25-year
development period. We have reviewed the availability of offsite levy funds to meet these
construction requirements and found that offsite levy reserve funds will not be sufficient to
pay for construction of sanitary infrastructure from time to time--front ending of
infrastructure will be required. A front-ender is the party that constructs and pays up front for
infrastructure that benefits other parties.
To compensate parties for capital they provide in front-ending offsite infrastructure
construction, a 4.72%10 interest allowance has been charged to the reserve when it is
forecast to be in a negative balance. Further, a 5.10%11 interest credit has been provided to
the reserve when it is forecast to be in a positive balance. The graph and table below outline
the forecast sanitary levy reserve balances over the 25-year development period.
If necessary, an interest staging adjustment has been applied to rates (slightly positive or
slightly negative) to ensure that the forecast reserve balance at the end of the 25-year
review period always returns to break-even (i.e., developers are not charged too much
thereby providing a windfall to the County, nor are they charged too little thereby placing an
unequitable burden on taxpayers).
Anticipated Sanitary Offsite Levy Reserve Balances
$(3,500,000)
$(3,000,000)
$(2,500,000)
$(2,000,000)
$(1,500,000)
$(1,000,000)
$(500,000)
$-
$500,000
2025
2028
2031
2034
2037
2040
2043
2046
2049
$
Year
Sanitary Reserve
Reserve
Balance
10 The 15-year debenture rate at the Alberta Treasury Board and Finance at the time of writing was ~4.72%.
Historic charge rates used in the model are 3.00% (2013-2018), 3.25% (2019-2020), 2.09% (2021-2023), 5.18%
(2024).
11 Historic earning rates used in the model are 2.00% (2013-2014), 1.00% (2015-2024).
Sturgeon Industrial Park 2025 Offsite Levy Update
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CORVUS Business Advisors
Anticipated Sanitary Offsite Levy Reserve Balances
Opening Balance
(2,849,524)
$
Year
Receipts
Expenditure
Interest
Balance
2025
50,520
$
17,861
$
(132,956)
$
(2,949,821)
$
2026
61,745
$
18,397
$
(137,186)
$
(3,043,658)
$
2027
446,602
$
18,949
$
(123,475)
$
(2,739,481)
$
2028
608,080
$
9,759
$
(101,063)
$
(2,242,222)
$
2029
657,728
$
10,051
$
(75,263)
$
(1,669,808)
$
2030
487,303
$
-
$
(55,814)
$
(1,238,320)
$
2031
242,539
$
-
$
(47,001)
$
(1,042,782)
$
2032
-
$
-
$
(49,219)
$
(1,092,001)
$
2033
263,959
$
-
$
(39,084)
$
(867,126)
$
2034
271,878
$
917,056
$
(71,381)
$
(1,583,685)
$
2035
280,034
$
-
$
(61,532)
$
(1,365,183)
$
2036
360,257
$
-
$
(47,433)
$
(1,052,358)
$
2037
73,976
$
-
$
(46,180)
$
(1,024,562)
$
2038
76,196
$
-
$
(44,763)
$
(993,129)
$
2039
127,048
$
-
$
(40,879)
$
(906,960)
$
2040
130,859
$
564,615
$
(63,282)
$
(1,403,998)
$
2041
134,785
$
-
$
(59,907)
$
(1,329,120)
$
2042
138,849
$
-
$
(56,181)
$
(1,246,452)
$
2043
345,029
$
-
$
(42,547)
$
(943,970)
$
2044
264,398
$
-
$
(32,076)
$
(711,648)
$
2045
272,330
$
-
$
(20,736)
$
(460,054)
$
2046
280,500
$
-
$
(8,475)
$
(188,029)
$
2047
63,717
$
-
$
(5,868)
$
(130,179)
$
2048
65,629
$
-
$
(3,047)
$
(67,598)
$
2049
67,598
$
-
$
0
$
0
$
Sturgeon Industrial Park 2025 Offsite Levy Update
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CORVUS Business Advisors
APPENDIX E: STORMWATER
E1. Stormwater Offsite Infrastructure
In order to support future growth, stormwater offsite infrastructure is required. The
estimated cost of this infrastructure is based upon: (a) actual construction costs to the cut-off
date, (b) future debenture interest associated with financing, and (c) future cost estimates.
Total cost is approximately $4.68 million as outlined in the table below. Actual costs,
debenture interest (if any), and cost estimates were provided by County staff. It is important
to note that these costs represent "gross" costs, of which only a portion will go to support
development during the 25-year review period. The remainder of this section outlines how
the "net" costs for development are determined.
Summary of Stormwater Offsite Infrastructure
Item
Project Description
Cost of
Completed Work
Future Debenture
Interest
Estimated Cost of
Work Yet to be
Completed
Total Project
Estimated Cost
1
Storm Ditch Twp 552 (1)
$ 292,938
-
$
-
$
292,938
$
2
Storm Ditch RR 225 (2)
$ 86,119
-
$
87,575
$
173,694
$
3
Storm Ditch Twp 552A (3)
$ -
-
$
350,420
$
350,420
$
4
Storm Ditch Twp 552A (4)
$ -
-
$
525,630
$
525,630
$
5
Storm Ditch Twp 553A (5)
$ -
-
$
525,630
$
525,630
$
6
Storm Ditch Twp 553 (6)
$ -
-
$
525,630
$
525,630
$
7
Storm Ditch Twp 553 (7)
$ -
-
$
350,420
$
350,420
$
8
Storm Ditch Twp 553 (8)
$ -
-
$
350,420
$
350,420
$
9
Storm Ditch Hwy 825 (9)
$ -
-
$
218,185
$
218,185
$
10
Storm Ditch Twp 554 (10)
$ -
-
$
218,185
$
218,185
$
11
Storm Ditch Twp 554 (11)
$ -
-
$
218,185
$
218,185
$
12
Storm Ditch Twp 554 (12)
$ -
-
$
218,185
$
218,185
$
13
Storm Ditch Twp 554 (13)
$ -
-
$
218,185
$
218,185
$
14
Storm Ditch RR 230 (14)
$ -
-
$
104,856
$
104,856
$
15
Storm Ditch Hwy 825 (15)
$ -
-
$
393,211
$
393,211
$
100 Contributions collected under old development agreements
$ -
-
$
-
$
-
$
379,057
$
-
$
4,304,715
$
4,683,772
$
*Past expenditures include past financing expenditures (interest) if any.
**Costs estimates provided by County staff.
***Estimates include engineering and contingencies.
****Transfers or contributions stemming from Development Agreements were set-up as an individual project
(#100) and credited 100% to future development and to all offsite levy areas (see Section E5).
*****Offsite infrastructure definitions are contained in Appendix F.
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CORVUS Business Advisors
E2. Stormwater Offsite Infrastructure Grants & Contributions to Date
The MGA enables the County to allocate the costs of offsite infrastructure to development,
other than those costs that have been provided by way of special ear-marked grant or
contribution (i.e., contributed infrastructure). Sturgeon County has/will receive approximately
$0.29 million in special ear-marked grants and contributions for stormwater offsite levy
infrastructure as shown in the table below (note, if the County receives other ear-marked
grants or contributions in the future, it will be reflected in one of the annual updates and
rates adjusted accordingly). The result is that the total reduced project estimated cost is
$4.39 million.
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CORVUS Business Advisors
Special Grants and Contributions for Stormwater Offsite Infrastructure
Item
Project Description
Total Project
Estimated Cost
Special Provincial
Grants (Historic &
Future)
Developer
Agreement
Contributions
(Historic &
Future)
Other
Contributions
(Historic &
Future)
Reduced Project
Estimated Cost
1
Storm Ditch Twp 552 (1)
292,938
$
-
$
-
$
$ -
292,938
$
2
Storm Ditch RR 225 (2)
173,694
$
-
$
-
$
$ -
173,694
$
3
Storm Ditch Twp 552A (3)
350,420
$
-
$
-
$
$ -
350,420
$
4
Storm Ditch Twp 552A (4)
525,630
$
-
$
-
$
$ -
525,630
$
5
Storm Ditch Twp 553A (5)
525,630
$
-
$
-
$
$ -
525,630
$
6
Storm Ditch Twp 553 (6)
525,630
$
-
$
-
$
$ -
525,630
$
7
Storm Ditch Twp 553 (7)
350,420
$
-
$
-
$
$ -
350,420
$
8
Storm Ditch Twp 553 (8)
350,420
$
-
$
-
$
$ -
350,420
$
9
Storm Ditch Hwy 825 (9)
218,185
$
-
$
-
$
$ -
218,185
$
10
Storm Ditch Twp 554 (10)
218,185
$
-
$
-
$
$ -
218,185
$
11
Storm Ditch Twp 554 (11)
218,185
$
-
$
-
$
$ -
218,185
$
12
Storm Ditch Twp 554 (12)
218,185
$
-
$
-
$
$ -
218,185
$
13
Storm Ditch Twp 554 (13)
218,185
$
-
$
-
$
$ -
218,185
$
14
Storm Ditch RR 230 (14)
104,856
$
-
$
-
$
$ -
104,856
$
15
Storm Ditch Hwy 825 (15)
393,211
$
-
$
-
$
$ -
393,211
$
100 Contributions collected under old development agreements
-
$
-
$
-
$
$ 286,965
(286,965)
$
4,683,772
$
-
$
-
$
286,965
$
4,396,807
$
E3. Year of Construction
The timing of construction is used to determine the impact of inflation on cost, the impact of
forecast reserve balances, and the estimate of financial oversizing (described in the Section
that follows). The County anticipates construction of offsite infrastructure as outlined in the
table below. Note, if this schedule is adjusted in the future, it will be reflected in one of the
County's annual rate/bylaw updates.
Forecast Year of Construction
Item
Project Description
Construction
Start Year
1
Storm Ditch Twp 552 (1)
2012
2
Storm Ditch RR 225 (2)
2013
3
Storm Ditch Twp 552A (3)
2033
4
Storm Ditch Twp 552A (4)
2038
5
Storm Ditch Twp 553A (5)
2029
6
Storm Ditch Twp 553 (6)
2029
7
Storm Ditch Twp 553 (7)
2050
8
Storm Ditch Twp 553 (8)
2050
9
Storm Ditch Hwy 825 (9)
2050
10
Storm Ditch Twp 554 (10)
2050
11
Storm Ditch Twp 554 (11)
2050
12
Storm Ditch Twp 554 (12)
2050
13
Storm Ditch Twp 554 (13)
2050
14
Storm Ditch RR 230 (14)
2050
15
Storm Ditch Hwy 825 (15)
2050
*The share of projects constructed beyond the 25-year review period are not included in rates today (see
financial oversizing in next section).
**Project costs are inflated by 3% per annum to the year of construction.
E4. Stormwater Offsite Infrastructure Benefiting Parties
The stormwater offsite infrastructure previously outlined will benefit various parties to varying
degrees. Three potential benefiting parties were identified including:
Sturgeon Industrial Park 2025 Offsite Levy Update
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CORVUS Business Advisors
1. Sturgeon County - a portion of the stormwater infrastructure which is required to
service existing residents. This residual benefit is determined at the point in time
when the project is added to the bylaw (i.e., it does not fluctuate from year-to-year).
2. Other Stakeholders - other municipalities that benefit from the infrastructure.
3. Future Development:
o Financial Oversizing - that portion of cost (i.e., levyable stormwater
infrastructure costs) which benefits future development beyond the 25-year
review period.
o In Rates - that portion of cost (i.e., levyable stormwater infrastructure
costs) which benefits future development within the 25-year review
period.
The table below outlines the allocation of stormwater offsite levy infrastructure costs to
benefiting parties.
Allocation of Stormwater Infrastructure to Benefiting Parties
Item
Project Description
Reduced Project
Estimated Cost
Muni Share %
Other
Stakeholder
Share
Developer Share
Beyond 25 Yrs
(Financial
Oversizing %)
OSL / Developer
Share %
1
Storm Ditch Twp 552 (1)
292,938
$
0.0%
100.0%
2
Storm Ditch RR 225 (2)
173,694
$
0.0%
100.0%
3
Storm Ditch Twp 552A (3)
350,420
$
32.0%
68.0%
4
Storm Ditch Twp 552A (4)
525,630
$
52.0%
48.0%
5
Storm Ditch Twp 553A (5)
525,630
$
16.0%
84.0%
6
Storm Ditch Twp 553 (6)
525,630
$
16.0%
84.0%
7
Storm Ditch Twp 553 (7)
350,420
$
100.0%
0.0%
8
Storm Ditch Twp 553 (8)
350,420
$
100.0%
0.0%
9
Storm Ditch Hwy 825 (9)
218,185
$
100.0%
0.0%
10
Storm Ditch Twp 554 (10)
218,185
$
100.0%
0.0%
11
Storm Ditch Twp 554 (11)
218,185
$
100.0%
0.0%
12
Storm Ditch Twp 554 (12)
218,185
$
100.0%
0.0%
13
Storm Ditch Twp 554 (13)
218,185
$
100.0%
0.0%
14
Storm Ditch RR 230 (14)
104,856
$
100.0%
0.0%
15
Storm Ditch Hwy 825 (15)
393,211
$
100.0%
0.0%
100 Contributions collected under old development agreements
(286,965)
$
0.0%
100.0%
4,396,807
$
*Allocations were determined by County staff.
**Financial oversizing is determined by separating out the pro rata portion of developer cost beyond the 25-year
review period, in comparison with the anticipated year of construction. As the years move forward and rates are
updated, these additional developer costs will be included in rate calculations. For example, a project which is
slated to be constructed in year 20 of the 25-year review period will have 20% (5/25) of its costs in rates today,
and 80% (20/25) of its costs will sit beyond the 25-year review period.
E5. Existing Receipts & Adjusted Levy Cost
Using the offsite levy share percentages shown in the previous section and applying those
percentages to project costs results in an offsite levy cost of $1.55 million. However, prior to
allocating these costs to benefiting areas, existing offsite levy receipts collected from
developers need to be considered in determining the residual/net costs to developers.
County staff have advised that $0.31 million in stormwater levies have been
applied/collected as shown in the table below. This results in an adjusted offsite levy cost of
$1.24 million.
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CORVUS Business Advisors
Offsite Levy Funds Applied to Date
Item
Project Description
OSL / Developer
Cost
Offsite Levy
Funds Collected
Adjusted
Developer (Levy)
Cost
1
Storm Ditch Twp 552 (1)
292,938
$
(133,171)
$
426,109
$
2
Storm Ditch RR 225 (2)
173,694
$
517,680
$
(343,986)
$
3
Storm Ditch Twp 552A (3)
238,285
$
162,822
$
75,463
$
4
Storm Ditch Twp 552A (4)
252,302
$
(239,917)
$
492,219
$
5
Storm Ditch Twp 553A (5)
441,529
$
-
$
441,529
$
6
Storm Ditch Twp 553 (6)
441,529
$
-
$
441,529
$
7
Storm Ditch Twp 553 (7)
-
$
-
$
-
$
8
Storm Ditch Twp 553 (8)
-
$
-
$
-
$
9
Storm Ditch Hwy 825 (9)
-
$
-
$
-
$
10
Storm Ditch Twp 554 (10)
-
$
-
$
-
$
11
Storm Ditch Twp 554 (11)
-
$
-
$
-
$
12
Storm Ditch Twp 554 (12)
-
$
-
$
-
$
13
Storm Ditch Twp 554 (13)
-
$
-
$
-
$
14
Storm Ditch RR 230 (14)
-
$
-
$
-
$
15
Storm Ditch Hwy 825 (15)
-
$
-
$
-
$
100 Contributions collected under old development agreements
(286,965)
$
-
$
(286,965)
$
1,553,312
$
307,414
$
1,245,898
$
E6. Summary of Stormwater Offsite Levy Cost Flow-through
As shown in the figure below, the total cost for stormwater infrastructure that forms the basis
of the rate is $1.24 million. The cost allocations to each benefitting party are based on the
benefitting percentages shown in the previous section. The offsite levy balance (due from
developers) is allocated to various benefitting areas (as described in the next section).
Total Stormwater Offsite Levy Costs
Project
Costs
$4.68M
Less: Special
Grants &
Contributions
$0.29M
= Project
Balance
$4.39M
Less: Levy
Receipts
$0.31M
= Future
Development
(OSL Share)
$1.55M
= Off-site
Balance
$1.24M
= Other
Share
$0.00M
= Existing
Development
(Muni Share)
$0.00M
= Future
Development
"Financial
Oversizing"
$2.84M
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CORVUS Business Advisors
E7. Stormwater Infrastructure Benefiting Areas
Net developer costs for each project have been allocated to multiple benefiting offsite levy area (see tables below).
Allocations are denoted with a "1" below applicable area numbers. Benefiting areas were determined by County staff. The
lands anticipated to develop over the 25-years in each offsite levy benefitting area are used to determine rates.
Stormwater Allocations to Benefitting Areas
Item
Project Description
Developer
Cost
1.0
2.0
3.0
4.0
5.0
6.0
7.0
8.0
9.0
10.0
11.0
12.0
13.0
14.0
15.0
16.0
17.0
18.0
19.0
20.0
21.0
22.0
23.0
24.0
25.0
26.0
27.0
28.0
29.0
1
Storm Ditch Twp 552 (1)
$ 426,109
1
1
1
1
1
1
1
2
Storm Ditch RR 225 (2)
$ (343,986)
1
1
1
1
1
1
1
3
Storm Ditch Twp 552A (3)
$ 75,463
1
1
1
1
1
1
1
4
Storm Ditch Twp 552A (4)
$ 492,219
1
1
1
1
1
1
1
5
Storm Ditch Twp 553A (5)
$ 441,529
1
1
1
1
1
1
1
1
6
Storm Ditch Twp 553 (6)
$ 441,529
1
1
1
1
1
1
1
1
7
Storm Ditch Twp 553 (7)
$ -
1
1
1
1
1
1
1
1
8
Storm Ditch Twp 553 (8)
$ -
1
1
1
1
1
1
1
1
9
Storm Ditch Hwy 825 (9)
$ -
1
1
1
1
1
1
1
1
10
Storm Ditch Twp 554 (10)
$ -
1
1
1
1
1
1
1
1
11
Storm Ditch Twp 554 (11)
$ -
1
1
1
1
1
1
1
1
12
Storm Ditch Twp 554 (12)
$ -
1
1
1
1
1
1
1
1
13
Storm Ditch Twp 554 (13)
$ -
1
1
1
1
1
1
1
1
14
Storm Ditch RR 230 (14)
$ -
1
1
1
1
1
1
1
1
15
Storm Ditch Hwy 825 (15)
$ -
1
1
1
1
1
1
1
1
100 Contributions collected under old development agreements
$ (286,965)
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
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CORVUS Business Advisors
E8. Reserve Balance
At December 31st, 2024 the stormwater reserve balance was in a surplus of $246,613.34.
This amount takes into consideration expenditures and front-ending repayments up to end-
2024.
Stormwater Offsite Levy Reserve Balance
2021
232,505.10
$
Interest on Opening Balance
2,325.05
$
234,830.15
$
Withdrawal Applied to Project Expenditures
0.50
$
234,829.65
$
OSL Share of Expenditures in Addition to Allocations (Front-ending)
(0.50)
$
234,830.15
$
Offsite Levy Receipts
-
$
234,830.15
$
Interest on Other Receipts
-
$
234,830.15
$
Debenture Interest Expenditure
-
$
234,830.15
$
Interest on Project Expenditure
-
$
234,830.15
$
Interest on Offsite Levy Receipts
-
$
234,830.15
$
Interest on Other Receipts
-
$
234,830.15
$
Interest on Debenture Accrual
-
$
234,830.15
$
2022
234,830.15
$
Interest on Opening Balance
2,348.30
$
237,178.45
$
Withdrawal Applied to Project Expenditures
-
$
237,178.45
$
OSL Share of Expenditures in Addition to Allocations (Front-ending)
-
$
237,178.45
$
Offsite Levy Receipts
-
$
237,178.45
$
Other Receipts
-
$
237,178.45
$
Debenture Interest Expenditure
-
$
237,178.45
$
Interest on Project Expenditure
-
$
237,178.45
$
Interest on Offsite Levy Receipts
-
$
237,178.45
$
Interest on Other Receipts
-
$
237,178.45
$
Interest on Debenture Accrual
-
$
237,178.45
$
2023
237,178.45
$
Interest on Opening Balance
2,371.78
$
239,550.23
$
Withdrawal Applied to Project Expenditures
-
$
239,550.23
$
OSL Share of Expenditures in Addition to Allocations (Front-ending)
-
$
239,550.23
$
Offsite Levy Receipts
-
$
239,550.23
$
Other Receipts
-
$
239,550.23
$
Debenture Interest Expenditure
-
$
239,550.23
$
Interest on Project Expenditure
-
$
239,550.23
$
Interest on Offsite Levy Receipts
-
$
239,550.23
$
Interest on Other Receipts
-
$
239,550.23
$
Interest on Debenture Accrual
-
$
239,550.23
$
2024
239,550.23
$
Interest on Opening Balance
2,395.50
$
241,945.74
$
Withdrawal Applied to Project Expenditures
-
$
241,945.74
$
OSL Share of Expenditures in Addition to Allocations (Front-ending)
-
$
241,945.74
$
Offsite Levy Receipts
4,644.92
$
246,590.66
$
Other Receipts
-
$
246,590.66
$
Debenture Interest Expenditure
-
$
246,590.66
$
Interest on Project Expenditure
-
$
246,590.66
$
Interest on Offsite Levy Receipts
23.22
$
246,613.88
$
Interest on Other Receipts
-
$
246,613.88
$
Interest on Debenture Accrual
-
$
246,613.88
$
Rounding Adjustment to match County GL
0.54
$
246,613.34
$
Sturgeon Industrial Park 2025 Offsite Levy Update
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CORVUS Business Advisors
E9. Development and Stormwater Infrastructure Staging Impacts
Stormwater offsite infrastructure will be constructed in staged fashion over the 25-year
development period.
To compensate parties for capital they provide in front-ending offsite infrastructure
construction, a 4.72%12 interest allowance has been charged to the reserve when it is
forecast to be in a negative balance. Further, a 5.10%13 interest credit has been provided to
the reserve when it is forecast to be in a positive balance. The graph and table below outline
the forecast stormwater levy reserve balances over the 25-year development period.
If necessary, an interest staging adjustment has been applied to rates (slightly positive or
slightly negative) to ensure that the forecast reserve balance at the end of the 25-year
review period always returns to break-even (i.e., developers are not charged too much
thereby providing a windfall to the County, nor are they charged too little thereby placing an
unequitable burden on taxpayers).
Anticipated Stormwater Offsite Levy Reserve Balances
$(1,200,000)
$(1,000,000)
$(800,000)
$(600,000)
$(400,000)
$(200,000)
$-
$200,000
$400,000
$600,000
2025
2028
2031
2034
2037
2040
2043
2046
2049
$
Year
Storm Reserve
Reserve
Balance
12 The 15-year debenture rate at the Alberta Treasury Board and Finance at the time of writing was ~4.72%.
Historic charge rates used in the model are 3.00% (2013-2018), 3.25% (2019-2020), 2.09% (2021-2023), 5.18%
(2024).
13 Historic earning rates used in the model are 2.00% (2013-2014), 1.00% (2015-2024).
Sturgeon Industrial Park 2025 Offsite Levy Update
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CORVUS Business Advisors
Anticipated Stormwater Offsite Levy Reserve Balances
Opening Balance
246,613
$
Year
Receipts
Expenditure
Interest
Balance
2025
37,596
$
-
$
14,495
$
298,704
$
2026
45,949
$
-
$
17,577
$
362,231
$
2027
47,352
$
-
$
20,889
$
430,471
$
2028
-
$
-
$
21,954
$
452,425
$
2029
-
$
993,889
$
(25,557)
$
(567,021)
$
2030
-
$
-
$
(26,763)
$
(593,785)
$
2031
-
$
-
$
(28,027)
$
(621,811)
$
2032
33,893
$
-
$
(27,750)
$
(615,668)
$
2033
114,372
$
301,853
$
(37,909)
$
(841,058)
$
2034
117,803
$
-
$
(34,138)
$
(757,392)
$
2035
121,337
$
-
$
(30,022)
$
(666,077)
$
2036
108,451
$
-
$
(26,320)
$
(583,946)
$
2037
22,270
$
-
$
(26,511)
$
(588,187)
$
2038
22,938
$
370,514
$
(44,168)
$
(979,932)
$
2039
107,214
$
-
$
(41,192)
$
(913,910)
$
2040
110,431
$
-
$
(37,924)
$
(841,403)
$
2041
113,744
$
-
$
(34,346)
$
(762,005)
$
2042
117,190
$
-
$
(30,435)
$
(675,250)
$
2043
123,850
$
-
$
(26,026)
$
(577,426)
$
2044
100,177
$
-
$
(22,526)
$
(499,775)
$
2045
103,182
$
-
$
(18,719)
$
(415,312)
$
2046
106,278
$
-
$
(14,586)
$
(323,620)
$
2047
109,665
$
-
$
(10,099)
$
(224,054)
$
2048
112,955
$
-
$
(5,244)
$
(116,343)
$
2049
116,343
$
-
$
0
$
0
$
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APPENDIX F: OFFSITE INFRASTRUCTURE DEFINITIONS
F1. Roadways
Sturgeon County maintains a roadway classification system consistent with the definition of
arterial, collector, and local roads contained in the Transportation Association of Canada's
Manual of Geometric Design Standards for Canadian Roads.
Arterial Roadways are typically designed as free flowing, with controlled intersection spacing
and providing connectivity to the Provincial highway network therefore, Arterials are
considered a benefit to the County at large. The cost of such facilities is then assessed
proportionately against all benefiting lands through an offsite levy charge.
Collector roads are intended to address interregional travel demands, as secondary
connections to the Provincial highway network and origin - destinations. These roadways
are typically the second highest volume of traffic which is usually between 200 vehicles per
day and 500 vehicles per day and are typically paved. Collectors are considered a benefit to
the County at large. The cost of such facilities is then assessed proportionately against all
benefiting lands through an offsite levy charge.
Local roads are any roadway which is not classified as either an Arterial, or Collector. Local
roads within new development area are constructed by developers, at their cost, in
conjunction with the developments.
F2. Water
Sturgeon County's philosophy regarding its waterworks system improvements is that
development is responsible, at their cost, for the construction of all new distribution mains up
to and including 300 mm diameter in size. Primary feeder mains (water mains larger than
300 mm diameter), treated water, storage reservoirs, pumping facilities and water quality
monitoring stations benefit the entire water distribution system and thus, the cost of such
facilities is then assessed proportionately against all benefiting lands through an offsite levy
charge.
Capital improvements to the water supply system are the responsibility of EPCOR. The cost
of such improvements is assessed proportionately against the County through the
Commission's water utility rate structure and these costs are not included in the County's
offsite levy charge.
F3. Sanitary
The sanitary sewage collection system in Sturgeon County provides wastewater servicing to
its residential and non-residential customers through local collection, conveyance, and
treatment via wastewater lagoons, or through the Alberta Capital Region Wastewater
Commission (ACRWC) infrastructure. The communities / locations serviced by the ACRWC
include: Cardiff, Sturgeon Valley, Sturgeon Industrial Park, and the Alberta Industrial
Heartland.
Sanitary Sewer systems typically have a hierarchical classification based primarily upon the
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CORVUS Business Advisors
size of diameter of pipe and the area they serve. In the case of the sanitary sewer system in
Sturgeon County, laterals (locals) are typically 200 mm and 250 mm diameter in size,
collectors are 300 mm and 375 mm diameter in size, and trunks are sewer pipe systems
greater than 375 mm in diameter.
Trunks, forcemains, and lift stations, benefit the entire sanitary collection system. The cost of
such facilities is then assessed proportionately against all benefiting lands through an offsite
levy charge.
Development shall be fully responsible for the construction of lateral and collectors for the
sanitary sewer system at their entire cost.
Capital improvements to the Regional Treatment Plant and Transmission Line are the
responsibility of the ACRWC of which Sturgeon County is a member. The cost of such
capital improvements are assessed proportionately against Sturgeon County through the
ACRWC sewage utility rate structure and are not included in the Sturgeon County offsite
levy charge.
F4. Stormwater
Sturgeon County's storm drainage networks primarily consists of a system of drainage
ditches, swales and culverts. The networks also includes sewer pipes in some residential
subdivisions, and a few stormwater management facilities. Most drainage from the Sturgeon
Valley flows into the Sturgeon River, and the majority of the existing residential
developments rely on road ditches, drainage channels and natural swales to convey runoff
to the River.
Storm drainage networks have a hierarchical classification based primarily upon the size of
diameter of pipe. Sturgeon County storm drainage networks consist of laterals between 300
mm and 1050 mm diameter in size which discharges into a trunk line. Trunk lines are
greater than 1200 mm in diameter (or equivalent to in capacity, e.g. 2 x 600 mm) and
discharge into an outfall. Outfalls can be any structure (man-made or natural) where
stormwater is discharged into a river.
Trunks, forcemains, lift stations, and outfalls benefit the entire collection system and the cost
of such facilities are assessed proportionately against all benefiting land through an offsite
levy charge.
Development shall be fully responsible for the construction of laterals for the storm sewer
system at their entire cost.
For rural cross-sections that utilize overland ditching, drainage corridors will be established
and the cost of certain rural ditches will be funded by offsite levy charge. Development shall
be fully responsible for the construction of other ditches, ponds, etc for the storm sewer
system at their entire cost.
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CORVUS Business Advisors
APPENDIX G: COMPARISON OF RATES
The table below compares the new Sturgeon Industrial Park offsite levy rates to non-
residential rates in other municipalities.
Average Per Ha.
Municipality / Area
$46,000 - $56,000 (2024)
Strathcona County - Industrial Area 1* (roads, water, sewer, storm)
$61,643 (2025 - proposed)
Sturgeon Industrial Park* (roads, water, sewer, storm)
$74,000 (2019)
City of Fort Saskatchewan - LMIA* (roads, water, sewer, storm)
$81,000 - $116,000 (2019)
City of Beaumont Industrial* (roads, water, sewer)
$127,000 (2025 - proposed)
Leduc County - Nisku (roads, water, sewer)
$129,000 (2023)
City of Spruce Grove* (roads, water, sewer, recreation, library)
$178,000 (2024)
Parkland County - Acheson/Fifth Meridian* (roads, water, sewer, storm)
$220,000 (2017)
Red Deer County (Gasoline Alley) (roads, water, sewer, storm)
$335,000 (2024)
City of St. Albert - Campbell Business Park* (roads, water, sewer, storm)
$391,000 (2024)
Strathcona County - North of Yellowhead* (roads, water, sewer)
+$400,000 (2024)
City of Edmonton (roads, water, sewer, storm)
+$600,000 (2024)
City of Calgary Green Field (roads, water, sewer, rec, stabilization)
*CORVUS clients
**Information adapted from online sources as of Feb 25th, 2025.