Bill 27 (Legislature 4, Session 2)

L4 S2 10169

Alberta — Bills

REPRINTED DRAFT BILL No. 27 of Hl1!).

An Act respecting; ArrearR of Taxes. (Assented to ' 191!).) HIS MA.JESTY, by and with the advice and consent of the Legislative Assembly of the Province of Alberta, enacts as follows: l. This Act may be cited as "The Arrears of Taxes Act." 2. "Municipality" in this Act includes a city, town, municipal district, village and school district. 3. Any city, town or village may by resolution of the municipal council make this Act applicable to the munici pality . .:l.

The Act may also be made applicable to any municipal district or school district by resolution of the council or the board of trustees, with the consent of the Minister of Municipal Affairf-1. 5.

In the case of any municipality to which this Act has been made applicable, all taxes in arrear and owing in respect of any parcel of land to the thirty-first day of December, 1918, and notwithstanding that the land has been sold or forfeited to the municipality for or by reason of nonpayment of taxes, if the municipalit.y has not sold the tax sale certificate and if a certificate of title has not been issued to the municipality, RhnJl, together with the amount, if any, for or in re:'>pect of wbich such land has been so sold or forfeited and inelucling penalticR, interest and f'.nRt. theretofore added, or whieh would have been added !.hereto if the land had not been so sold or forfeited (the total being hereinafter called the eonsolidatcd arrears) tn!?:ethcr with intere:-:t thereon at the rate of eight per cent. per mmum from the first da.y of .January, 1921, be payable in eight equalized consecutive annual instalments of blended principal and interest, payable at the time or timeR as the taxes for the current year, the first of such annual instal ments being due and payable in the year 1921 ; provided that the taxes levied against any such parcel of land for the year 1919, and one year's interest at the rate of eight

2 per cent. per ammm, on the s~tid com;olidated arrears sllllll have been paid not later than the thirty-first day of De~~m ber, H)J U, nnd provided further t.lmt the tnxcH levied ap;ninst. such parcel of land for 1!)20 and one year's interest at the rate of eight per cent. per annum on the said consolidated arrears shall have been paid not Inter tlum the thirty-first day of December, 1920.

Provided that wiLh reference to the lands already so sold to the municipality and not resold the owner must file on or before the fifteenth day of October, 1910, with the seeretary-treasurer or other proper officer a request in writing that the provisions of this Act shall apply to his said lands.

Prmrided further that with reference to lands sold to a tax sale purchaser other than the municipality in which the lands are situated or in cases where the said municipality has sold the tax sale certificate, and provided the redemp tion period has not expired, the owner or any person on his behalf but in his name only, on or before the 15th October, 1919, on paying to the municipality in trust for the holder of the tax sale certificate the amount of the penalties required for redemption including the penalties on taxes, if any, paid by the tax sale purchaser subsequent to the sale, together with a fee to the municipality of $1.00 for each lot or parcel of land may similarly file a request in writing that the provisions of this Act shall apply to his said lands.

The municipality shall forthwith out of current revenue or otherwise set aside funds for the redemption of the said lands on behalf of the said owner and proceed in the manner provided for redemption of land after tax sales.

The taxes, penalties and costs for which the said lands were originally sold and any subsequent taxes paid by the· tax sale purchaser and refundable to him together with any penalties that would have been added if the land had not been so sold or the subsequent taxes so paid shall thereupon be entered once more ou the assessment roll and be subject to the provisions of this Act, as taxes in arrears. 6.

Any person conforming to the eonditions aforesaid and paying a fee of $1.00 shall be entitled to receive from the secretary-treasurer or other proper officer of the munici pality a certificate under the seal of the municipality stating the name of the person making the payment, de'Signating the land, acknowledging the payment of the said interest and taxes for the year 1919 and setting forth the amount of the consolidated arrears and of the annual instalment of blended principal and interest.

3 7. The amount of any instalments not yet matured may be satisfied at any time by payment of the amount appearing to be owing mi the basis of treatin~ the ori~inal amount of the consolidated arrear::; as n. principal sum bearing intcreRt at the rate of eight per cent. per annum :1,nd such instalments as may have been paid as payments made on af~count of interest and principal generally and without re~ard to the respective portim1s of principal and h1t.erest comprised in any particular iJJstalment. 8.

Any person who has satisfied any such consolida.ted arren,rs and interest shall be entitled to receive a certificate to that effect from the secretary-treasurer or other proper officer of the municipality under the ~cal of the municipality on payment of a fee of fifty centf;. 9. Any certificate issued in pursuance of and in accordance with this Act may be registered in the proper land titleR office without proof of its due execution upon payment of a fee of fifty cents. 10.

In case default shall be made in the payment of the current taxes for any year or of the interest on the consoli dated arrears or of any of such instalnwnts for a period of six months from the thirty-first day of December of the year in which such payment was d<Je the municipality shall take proceedings for the purpose of forfeiture or sale of the land in accordance with procedure laid down by the law for the time being in force and appli.cablc to the municipality relating to forfeiture or sale of lands for nonpayment of taxes.

In addition to the amount of the said current taxes and pcnaltic:-:; t.hcreo11 t.hc amount for whieh ~meh proceedin~s shall be taken will be ascertained by t.re~tt.ing the original amount of the arrearR as principal, bearing interest ut the rate of eight per cent. per annum and such instalments a.s have been paid as payments on account. 11. \Vhere money has been borrowed by any municipality 011 the sfwurit.y of the arrears of taxes for auy particular year, and the conditions of the issue of debentur~ or other sceurity given for such borrowings would conflict \vi.th the provisions of this Ad., Rucll munieipality shall arra11g;c to the :-:a.tisfaction of the MilliKt.er of lVhmieipal Affnirs, for the redempt.ioll of Ruch debentures m other securities in :v~cordanec with their tem's nr iil Lhc ah:::cJJeC of provisio11s for n~dcmption with the co11sent of the holder:'! thereof. 12.

In order to conform to the provisions of this Act the powers of any municipality to borrow money secured on its arrears of taxes are hereby modified to the extent that the period for which debentures, bills or other Reeurities, Recured

4 on such arrenrs, may he js~.;ucd llltLy be ten ymtrf', H•.wh securities shall be ir-;:med a,gaim.;1. 1.1w :-;aid consolidated arrears, and on t!H~ n•dc~1 nption of all otl WI' dcbenl.llr(•:4 outstanding agninHt 1.1

H) arrenn; of La xes of m1y partien Jar year or years eomprisc(l in tl1c snid em1solidntPd n,rre:trs shall become a first charge against the said consolidated arrears. Except as herein modified the provisiouR of any Act relating to loam; secured on n.rrearR of t.axp:,; shall remain in full foree and effect. 13. Notwithstanding the provisions of any Act or the charter of any city, tax notices beginning with the year 1919 need only show, in addition to the current ta.xes, the consolidated arrears to the end of 1918 inclusive, and in 1919 and 1920 the interest due thereon, and thereafter the annual instalments. 14.

No provisions in this Act shall be interpreted as interfering in any way with any provision in any provincial statute or municipal by-law, requiring that the electors in any municipality shall have paid all taxes due by them to the municipality before they are entitled to vote, and no arrangement made under the provisions of this Act as to payment of arrears of taxes shall be considered as payment.

No. 27. SECOND SESSION FOURTH LEGISLATURE 9 GEORGE V 1919 BILL

An Act respecting Arrears of Taxes. Received and read the First time ................. . Second time ............... . Third time ................ . HoN. A. G. MAcKAY. ED MOTON: J. W. JEPPJCaT, Kn<G'e PBINTEB A. D. 1919 Title: 1919 (4th, 2nd) Bill 27,

An Act respecting Arrears of Taxes

Document details

Collection	Alberta — Bills
Citation	L4 S2 10169
Type	bill
Volume / chapter	L4 S2 10169
Language	en
Format	json
Source	PROVINCIAL
Identifier	113de4277e511fc71f94888c5fa7a99df6920be6

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