Bill 83 (Legislature 9, Session 1)

L9 S1 7892

Alberta — Bills

Bill No. 83 of 1941. A BILL TO AMEND THE ASSESSMENT ACT NOTE. This Bill amends The Assessment Act. The amendment to .clause (ii) of paragraph (0) of sec tion 2 adds to the definition of "parcel of land" fa.cilitating the filing of a caveat under The Tax Recovery Act by re quiring that the description be one which has been approved by the proper Land Titles Office. This change is being made in, the other munieipal Acts also, and it is desirable that uniformity be maintained. The amendments to paragraph (

h) of

section 2 and the addition of paragraph (qq) to

section 5 make it clear that beekeepers are classed as farmers and are entitled to the same exemptions. Paragraph (

t) of subsection (1) of

section 5 is designed to make it clear that if a person's .chattels have a greater value than' three hundred dollars the total value of the chattels rather than just the excess is taxable. The addition of subsections (3) and (4) to

section 6 definitely requires the secretary-treasurer of a local author ity to submit a copy of its assessment roll in so far as it applies to school districts, to any school district, part or all of whi,ch, is within the jurisdiction of such local authority, The amendment to

section 7 has the effect of placing the assessment on the full value of the buildings and improve ments rather than on two-thirds of the value of such build ings and improvements as formerly was the case. The provisions of the latter part of

section 23 which are struck out by this amendment are covered by the additions of subsections (3) and (4) to

section 6, and it is unneces sary to repeat these provisions in

section 23. The amendments to

section 27 will facilitate the work of the Department by enabling a mechanical symbol stamped by the new bookkeeping machine installation to be sub stituted for the initials of the clerk in the case of improve ment districts.

ii The amendment to

section 35 is designed to clear up the doubts which have been expressed as to whether or not the Board of a collecting school district has the right to make complaints to the Court of Revision. The amendments to sections 38 and 44 make it clear that the secretary-treasurer is required to notify the Boards of collecting school districts of the time and place of the sit ting of a Court of Revision dealing with any assessment complaint if the property affected is situate within the dis trict of such school Board. The amendment to subsection (3) of

section 47 gives a collecting school district the right to appeal whether or not it has appeared before the Court of Revision. The addi tion of subsection (6) to the same

section enables the Com mission to require a new assessment to be made in cases where the same is necessary. w. S. GRAY, Acting Legislative Counsel. (This note does not form any part of the Bill but is offered in explanation of its provisions.)

BILL No. 83 of 1941.

An Act to amend The Assessment Act. (Assented to , 1941.) 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 Assessment Act Amend ment Act, 1941." 2. The Assessment Act, being

chapter 81 of the Statutes of Alberta, 1938, is hereby amended as to

section 2 by strik ing out clause (ii) of paragraph (0) thereof and by sub stituting therefor the following: "(ii) where there is no such plan of subdivision and sub ject to clause (iii) a quarter

section of land accord ing to the system of surveys under The D01ninion Land Surveys Act or any other area the description of which has been approved by the proper Land Titles Office;" 3. The said Act is further amended as to

section 5,- (

a) by adding at the end of paragraph (

q) of subsection (1) thereof the following words: "the chattels, im plements and equipment of any person which are used for or in connection with the keeping of bees"; (

b) by striking out paragraph (

t) where the same oc curs in subsection (1) thereof and by substituting therefor the following: "(

t) the chattels of anyone person if the aggregate assessed value thereof is not more than three hundred dollars!". 4. The said Act is further amended as to

section 6 by adding immediately after subsection (2) thereof the fol lowing new subse~tions: "

(3) The secretary-treasurer of any city, town, village, municipal district or improvement district within which any or any part of any school district which collects its own taxes is situate shall immediately after the final com pletion of the assessment roll in each year, forward to the

2 secretary of the school district a copy of such assessment roll, in so far as it applies to the school district, and shall certify in writing under his hand the total assessed value of all property which is within the city, town, village, municipal district or improvement district, and within the school district, and which is liable to assessment and taxa tion pursuant to this or any other Act.

"( 4) The secretary-treasurer of any municipal district or improvement district, which, or any part of which, is in cluded in a town school district shall immediately after the final completion of the assessment roll in each year forward to the secretary of such city or town, as the case may be, a copy of such assessment roll in so far as it applies to the school district, and shall certify in writing under his hand the total assessed value of all property which is within the municipal district or improvement district' and within the school district, and which is liable to assessment and taxa tion pursuant to this or any other Act." 5.-

(1) The said Act is further amended as to

section 7 by striking out the words "reduced by an amount equal to one-third of the value of such buildings and improvements" where the same occur in subsection (3) thereof.

(2) This

section shall not apply to any assessment made for the year 1941. 6. The said Act is further amended as to

section 9 by re-numbering the present

section as subse,ction (1) and by adding thereto the following new subsection: "

(2) In any case where the mineral or minerals in or under any parcel of land are not assessed separately from the surface of such parcel, the value of the land as assessed in the assessment roll shall be taken as the assessed value upon which taxes are to be paid, and any proceedings taken for the recovery of taxes unpaid on any such parcel so ~ssessed, shall be deemed to be taken in respect of the en tire parcel of land and not in respect of the surface or of tpe mineral or minerals in or under the parcel only." 7. The said Act is further amended as to

section 17 by striking out the words "thirty-first day of March", where the same occur in subsection (2) thereof, and by substitut ing therefor the words "first day of May". 8. The said Act is further amended as to

section 23 by striking out the words "and the secretary-treasurer shall ;as soon thereafter as is possible make a ret~rn to the secre tary-treasurer of each school district which is wholly or partially included in that municipality and collects its own taxes, of all such assessments of property situate and liable to assessment and taxation in sU,ch school district".

3 9. The said Act is further amended as to

section 26 by striking out paragraph (

l) of subsection (1) thereof and by substituting therefor the following: "(

l) the name of the person who is the owner or of the person who is in legal possession of assessable per sonal property or the names of both such persons;". 10. The said Act is further amended as to

section 27,- (

a) by adding immediately after the words "which entry shall be initialled", where the same occur in subsection (1) thereof, the following words: "or stamped with a symbol representing his initials"; (

b) by striking out subsection (2) thereof and by sub stituting therefor the following: "

(2) The entry of the date of the mailing of such assessment slip followed by the initials or symbol representing the initials of the person making the same shall be prima facie evidence of the mailing of such assessment slip upon the date entered with out proof of the authority of the person making the entry to make the same or of such person's initials or of the symbol representing such person's initials, and the absence of any such date and initials or symbol representing the initials shall be prima facie evidence that the address of the person named on the roll is unknown." 11. The said Act is further amended as to

section 35 by adding immediately after the words "If any person", where the same occur in subsection (1) thereof, the following words: "or any Board of a collecting school district". 12. The said Act is further amended as to

section 36 by striking out the same and by substituting therefor the fol lowing: "36.-

(1) Complaints of which notice has been duly given in respect of any property, trade, business or pro fession, situated or carried on in improvement districts, shall be dealt with by such person or persons as may from time to time be designated by the Minister as the person or persons to deal with complaints in the same manner as would be done in the Court of Revision in any other munici pality. "

(2) The person or persons so designated shall perform all the duties of a Council and secretary-treasurer as set out in sections 37 to 44 (inclusive), of this Act." 13. The said Act is further amended as to

section 38 by striking out subsection (1) thereof and by substituting therefor the following: "38.-

(1) Upon the receipt by the secretary-treasurer of any complaint, the secretary-treasurer shall notify the

4 complainant and every person and every Board of a col lecting school district affected thereby of the time and place of the sitting of the Court of Revision to hear such com plaint." 14. The said Act is further amended as to

section 44 by adding immediately after the words "in respect of the as sessment affected", where the same occur in subsection (3) thereof, the following words: "and any Board of a collect ing school district in which any property so affected is situate". 15. The said Act is further amended as to

section 47,- (

a) by inserting immediately after the words "no per son", where the same occur in subsection (3) there of, the following words: "other than a collecting school district"; (

b) by adding immediately after subsection (5) the following new subsection: "

(6) If on the hearing of any appeal the Com mission is of the opinion that the assessment is so inequitable that substantial justice cannot be done by adjusting the assessment in such cases as are then on appeal, the Commission may order that the assessment be quashed and that a new assessment be made." 16. The said Act is further amended as to

section 56 by striking out the words "is not in substantial conformity to the law and is not fair", where the same occur in subsec tion (1) thereof, and by substituting therefor the words "is not in substantial conformity to the law or is not fair." 17. This Act shall come into force on the day upon which it is assented to.

FIRST SESSION NINTH LEGISLATURE 5 GEORGE VI 1941 BILL

An Act to amend The Assessment Act. Received and read the First time ..................................... . Second time .................................... . Third time ...................................... . HON. MR. MAYNARD. EDMONTON: A. Shnltka, King's Printer 1 9 • 1 Title: 1941 (9th, 1st) Bill 83,

An Act to amend The Assessment Act

Document details

Collection	Alberta — Bills
Citation	L9 S1 7892
Type	bill
Volume / chapter	L9 S1 7892
Language	en
Format	json
Source	PROVINCIAL
Identifier	142132a8dc1e1e0d5481c3328b76285b6c860547

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