WHEREAS the cost of police services in rural areas and small communities has been the subject of several UBCM resolutions over the past 10 years; AND WHEREAS the identification of a fair and reasonable source of taxation to fund police services requires the matter to be considered within the broad context of security and justice services: THEREFORE BE IT RESOLVED that the taxes on real estate values be dedicated to the urgent priority of upgrading and renewing the infrastructure required to support the value of real property; AND BE IT FURTHER RESOLVED that the cost of police services be recognized as an integral part of the cost of the administration of justice police, courts, legal aid, penitentiaries, etc. and that the cost of police services be recovered from provincial revenues generated from the revenue pool of income and consumption taxes.