BILL No. 106 of 1938.

An Act to amend The School Assessment Act, 1931. (Assented to , 1938.) HIS MAJESTY, by and with the advice and consent of the Legislative Assembly of the Province of Alberta, enacts as follows: 1.. This Act may be cited as "The School Assessment Act, 1931, Amendment Act, 1938." 2. The School Assessment Act, 1931, being

chapter 33 of the Statutes of Alberta, 1931, is hereby amended as to sec­ tion 3 by striking out the words "For the purposes of assess­ ment and taxation" where the same occur therein and by substituting therefor the words "For the purpose of taxa­ tion". 3. The said Act is further amended as to

section 4 by striking out the same and by substituting therefor the following: "4. In each year the board of trustees shall cause to be prepared a tax roll which shall be in Form A in the

Schedule hereto." 4. The said Act is further amended as to

section 5 by striking out the same and by substituting therefor the fol­ lowing: "5. Upon the receipt of the return or returns required under

section 23 of The Assessment Act, the secretary shall, from the information contained therein, enter the necessary particulars in the tax roll." 5. The said Act is further amended by striking out sec­ tions 6 to 27, both inclusive. G. The said Act is further amended as to

section 28 by striking out the words "After the assessment portion of the assessment and tax roll has been finally passed by the court of revision" where the same occur therein at the commence­ ment of the section. 7. The said Act is further amended as to

section 30 by striking out the words "the assessment and tax roll" where

2 the same occur in subsection (1) and by substituting there­ for the words "the tax roll". 8. The said Act is further amended as to

section 31,- (

a) by striking out the words "the assessment and tax roll" where the same occur in subsection (1) and by substituting therefor the words "the tax roll"; and (

b) by striking out subsection (2) thereof. 9. The s'aid Act is further amended as to

section 32 by striking out the words "the assessment and tax roll" where the same occur in subsection (1) and by substituting there­ for the words "the tax roll". 10. The said Act is further amended as to

section 33 by striking out the words "the assessment and tax roll" where the same occur therein and by substituting therefor the words "the tax roll". 11. The said Act is further amended as to

section 35,- (

a) by striking out the words "the assessment and tax roll" where the same occur in paragraph (

c) and by substituting therefor the words "the ·tax roll"; and (

b) by striking out the words "the assessment and tax roll" where the same occur in clause (

i) of para­ graph (

d) and by substituting therefor the words "the tax roll". 12. The said Act is further amended as to

section 38 by striking out the words "assessment and tax roll" and by substituting therefor the words "tax roll". 13. The said Act is further amended as to

section 39 by striking out the same and by substituting therefor the following: "39.-

(1) There shall be allowed by way of a discount five per centum upon all payments made on or before the fifteenth day of December on account of taxes which became due and payable in the year in which the payment is made. "

(2) If any taxes remain unpaid after the fifteenth day of December of the year in which the same became due and payable, the same shall be payable without discount at any time after the last mentioned date and before the first day of July next thereafter ensuing. "

(3) If after the thirtieth day of June in any year any taxes which became due and payable in the preceding year remain unpaid, there shall be added thereto by way of a penalty four per centum on the first day of July, and four per centum on the sixteenth day of December in that year

3 and in each succeeding year so long as the taxes remain unpaid, and every amount so added shall form a part of the taxes. "

(4) Nothing in this

section contained sha,ll be construed to extend the time for payment of the said taxes nor in any way to impair the right of distress or any other remedy provided by this Act for the collection of the said taxes. "39a.

The board may by by-law provide that a discount of more than five per centum but not exceeding ten per centum shall be allowed on all payments made before the first day of June on taxes which became due and payable in the year in which the payment is made, and that a discount of more than five per centum but not exceeding seven per centum shall be allowed on all payments made after the thirty-first day of May and before the first day of Septem­ ber on taxes which became due and payable in the year in which the payment is made." 14. The said Act is further amended as to

section 41 by striking out the words "the assessment and tax roll" where the same occur therein and by substituting therefor the words "the tax roll". 15. The said Act is further amended as to

section 45,- (

a) by adding at the end of subsection (1) the follow­ ing; "which may include an additional amount to be approved by the Minister to be set aside as a reserve fund for future capital expenditure."; (

b) by striking out the words "assessment and taxation" where the same occur in subsection (2) and by sub­ stituting therefor the word "taxation"; and by striking out the words and figures "The Town Act, 1927" and by substituting therefor the words "The Town and Village Act". 16. The said Act is further amended as to

section 46 by striking out the same. 17. The said Act is further amended by striking out sections 51, 52, 53 and 54. 18. The said Act is further amended as to

section 55 by striking out the words "to make an assessment and levy taxes" where the same occur therein and by substituting therefor the words "to levy and collect taxes". 19. The said Act is further amended as to the Schedule,­ (

a) by striking out Form A and by substituting there­ for the following:

~ CD P-H st~ .....

(1) UJ '"! (1) ~ ~ '"! tt ~ st ~ M­ P-~ $\:> (1) '<: UJ o M- ~~ S (1) ~ UJ ~ o ::s ~ 5

(1) P- ~ (1) '"! (1) ::; ~ I-' (1) c.c ~ • 0 l ~ : (1) . ~ M- M­ o st (1) 0""

(1) UJ M- o ~ S '<: ~: Otl ('I> ('l> ~ $ ..,.. I Ci~ I I I I I I \ I I \ I I I I I I I I I I I I I I I I I I I I I I I I I I I \ I I I \ I I \ I I~ 1>-" I \ \ ! I I I I I I I I I I I I I I I \ I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I \ I I I I I I 1 I I I I I I I \ I I I I I v I No. on Roll I Name of ratepayer I (Enter name of I person or persons I assessed. If name is no<t known enter "Unknorwn") I Post Office Address \ W~ Plan "db I ~. I UJ No. ;o~ I ~ ~~ \ ~ I Lot ~O \ ;0 Elk. ~Z \ ~ I ~ SI::>. Div.

I I NQ. od' Acres I I Is_rei \ Min'r'Is E' I ~ ~~ I Timber I Buildings and I Improvements I Personal ~rtl I Property ~ I Trade, I Business or I Profession I TO'tal Assessed I Value I Tax Rate, Mills I I CUrrent Year's I Taxes I Reported Arrears I I Other Arrears I I Total Taxes Due I Date of Mailing I Tax Notice I Treasurer's Initials I I July Penalty I On All Arrears I December Penalty I On All Arrears I I Amount I ~ I I Date In "d a II> I ~ I Receipt No. ~ I a I Amount :;t ~ ~ I m II Date § I Receipt No. o ~ st

(1) U1 ~ ~ 0 g. ~ UJ M- ::!. ~ M- Z ~ 0 ~ st (1) ""d '"! 0 <l 5' ~ (1) 0 ~ ~ 0"" (1) '"! M- I):> ~ 0 '"! M- ~ (1) ~ I):> '"! I-' r ~~:: > ~I-%j ~~g ~ 15' ~ O~ t"4~> ~-:....'

5 (

b) by striking out Forms B, C, D and E; (

c) by striking out Form F and by substituting there­ for the following: "FORM F. "(Section 32.) "TAX NOTICE. " ...................................... School District, No ................. of the Province of Alberta. To.................... ...... .................... Date ............................ , 19 ..... . "Take notice that under the provisions of The School Assessment Act you have been assessed for the property shown below for the year 19 ...... and taxes have been levied at the rate of ............ mills on the dollar.

Location of Property ASSESSED VALUE ~ .. ~ !fl Land 1 al !!l ~ a ~ ~ ~ >< < m gj ~ tl ----'<;1 ",6 ~ ~ t(.l t::: ..... >, ~ a ~ ~ 3 .ci < IV c; ~ CIj ~ ~t ~.~1 al g Ul 'g ~ ~~"' &1~ g ~ -- -- -- -- .1'1.8 ~~ ~o '" 'g caCIJ ~ ~ ca ci pt. Sec. T!). R- ei Ul ~~ rQH p..P:: ~p.;P:: 1)~ ~ 8 "0 :z; Sec. M. :z; ~:> p:; ~ - ----- --- -- --- - --- --- -- -- --- -- -- -- -- -- "Note 1. Taxes are payable forthwith, and if not paid within thirty days from the date of the tax notice, may be levied with costs by distress. 2.

You are entitled to a discount of five per centum upon all payments made on or before the fifteenth day of December on account of taxes which became due and payable in the year in which the payment is made. 3. You are entitled to a discount of ...... ,' per centum upon all payments made before the first day of June on account of taxes which became due and payable in the year in which the payment is made. 4.

You are entitled to a discount of. '"'' per centum upon all payments made after the thirty-first day of May and before the first day of September on account of taxes which became due and payable in the year in which the payment is made.

6 5. Reported, arrears must be sent to ........................................... . ............................................ , and must be paid before current taxes can be accepted. Treasurer . ....................................................... P.O. 20. This Act shall come into force on the first day of January, 1939.

No. 106. SIXTH SESSION EIGHTH LEGISLATURE 1 GEORGE VI 1988 BILL

An Act to amend The School Assess­ ment Act, 1931. Received and read the First time ........................................ . Second time .................................... .. Third time ....................................... . HON. MR. ABERHART. EDMONTON: A. Shnitka. King's Printer 1938 Title: 1938 (8th, 6th) Bill 106,

An Act to amend The School Assessment Act, 1931