Bill 49 — Third Session, 17Th Legislature, 23 ~Lizabe1N Ii the Legislative Assembly of Alberta Bill 49 the Electric Power and Pipe Line Assessment Amendment Act, 1974 (Legislature 17, Session 3)

L17 S3 5315

Alberta — Bills

1974 Bill 49 Third Session, 17th Legislature, 23 ~lizabe1n II THE LEGISLATIVE ASSEMBLY OF ALBERTA BILL 49 The Electric Power and Pipe Line Assessment Amendment Act, 1974 MR. ZANDER First Reading Se'cond Reading Third Reading Printed by L. s. WALL, Queen's Printer for the Province of Alberta, EDMONTON

Bill 49 Mr. Zander BILL 49 1974 THE ELECTRIC POWER AND PIPE LINE ASSESSMENT AMENDMENT ACT, 1974 (Assented to , 1974) HER MAJESTY, by and with the advice and c'Onsent 'Of the Legislative Assembly 'Of Alberta, enacts as f'Oll'Ows: 1. The Electric Power and Pipe Line Assessment Act is hereby amended.

Section 2 is amended (

a) by striking out clause (

d) and by substituting the following: (d) "pipe line" means (

i) any c'Ontinuous string 'Of pipe, including loops, by-passes, cleanouts, distribution meters, distribution regulators, valves and fittings, situated in, on or under a continu 'OUS strip of land, right of way or easement, being c'Onstructed or c'Onstructed or ac quired f'Or gathering, disitributing 'Or trans porting any gas, oil, coal, sallt, brine, wood 'Or any combination, product or by-product thereof whether such string 'Of pipe is used or not, (ii) any pipe f'Or the conveyance 'Or disp'Osal of any water, steam, salt water, glycol, gas or any other substance used in or incidental to .the production of gas or oil or both, (iii) any pipe in a well used or drilled f'Or the purpose 'Of (

A) obtaining oil or gas or b'Oth or any other mineral, or (B) (

c) inj ecting or disposing 'Of gas, air, water or other substance to an under ground f'Ormation, or supply,ing water for inj ection to an underground formation,

Explanatory Note$ I. This Bill will amend

chapter 119 of the Revised Statutes of Alberta 1970.

Section 2 (

d) and (

g) presently read: (d) "pipe line" means (

i) flow lines, gathering lines, distribution lines, transportation lines and any line of pipe, including loops, by-passes, clean outs, valves and fittings, situated in, on or under a con tinuous strip of land, right of way or easement and that forms part of any sys,tem for the conveyance or transmission of gas, oil or coal or any combination, product or by-product thereof, or salt, brine or wOood products, whether such system is used or not, (ii) any pipe for the conveyance or disposal of any water, steam, salt water, glycol, gas or any other subs'tance used in or in cidental to the produotion of gas or oil or bOoth, (iii) any pipe in a well used or drilled for the purpose of (

A) obtaining oil or gas or both or any other mineral, or (

B) injecting gas, air, water or other substance to an under ground formation, and (iv) pipe line right of way or easements, but do,e's not include (

v) water source wells, or (vi) well head installations, or (vii) the intake valve or outlet valve or any ,installations, mater ials, devices, fittings, apparatus, appliances, pipe, equipment or plant machinery between such valves in any processing, refining, manufacituring, marketing, pumping, treating, sep arating, or storage facilities, or between such valves in any regulating or metering station, or (viii) drain lines or flare .lines, or (ix) physical land .or buildings; (g) "works and transmission lines" means (

i) the installations, struc,tures, materials, devices, fittings, apparatus, appliance,s, equipment, plant machinery, ways and easements, constructed or acquired for and used in the genera'tion, translfo,rmati.on, transmission, distribution, de livery or ,sale of eleetricity by a person or corporation whose r8ltes are controlled or set by the Public UtLlities Board or by a municipality, and (ii) cables, structures, ,amplifiers and drop lines designed and used for the purpose of transmUting cable television for commercial sale or resale to the public, but doe,s no't include physical land or buildin~s,

(iv) lands held of the Crown forming the sites of wells used for any of the purposes de seribed in subclause (iii), (

v) pipe line rights of way or easements, (vi) well head installations and other improve ments located at the wen site and used to obtain production from the well 'or for the production of the well head :insltalla tions, and (vii) drain lines and flare lines, but does not include (viii) the inlet valve or outlet valve or any in stallations, materials, devices, fittings, ap paratus, appliances, pipe, equipment or planrt machinery between such valves in any processing, refining, manufacturing, marketing, transmissi'On line pumpi.ng, heating, treating, separating, or storage facilities, or between such valves in any regulating or metering station, or (ix) land or buildings or structures not 'Other wise mentioned in this clause; (

b) as to clause (g), subclause (ii) by adding after the words "resale to the public," the words "except those cables, structures, amplifiers and drop lines installed within and owned by the owner of the building,".

Section 3 is amended (

a) as to subsection (1) by striking out the words "and liable to taxation by the municipality", and (

b) by striking out subsection (3) and by substituting the following subsections:

(3) The following property is exempt from as sessment under this Act and The Municipal Taxa tion Act: (

a) pipe lines and works and transmission lines owned or operated by a municipality; (

b) pipe lines and works and transmission lines owned or operated by an association (as defined in The Co-operative Associations Act) haVing as its principal 'Object the supplying of gas or electricity to its mem bers; (

c) any part of a gas distribution system the majority of whose customers are con sumers residing in a county, municipal district, improvement district or special area, but excluding those parts located in an urban community. 2

Section 3 (1) and (3) presently read: 3.

(1) A pipe Line, or part thereof, and works and transmission lines, or pal't thereo,f, situated in a municipality and liable to taxation by the mUnicipality shall be assessed in aC00rdance with this Act and not under any other Act.

(3) That portion .of a municipally owned pipe line or works and transmission lines situated within and operated by that municipality, is exempt from assessment under this Act. 2

(4) In subsection (3) "urban community" means a hamlet, collecting school district, village, town or city the population of which is greater than the maximum population figure prescribed by the regu lations.

Section 4 is amended (

a) by striking out clause (a1), (

b) by striking out clause (

f) and by substituting the following: (

f) pipe line or works and transmission line under construction unless it is capable of being used for the transmissi'On of gas or oil 'Or electricity or any other purpose;

Section 5 is amended (

a) as to subsection (2) by striking out the word "July" and by substituting the word "October", (

b) as to subsection (5) by adding after the word "gen erating," the words "metering, regulating,", (

c) as to subsection (6) by striking out the words "in a well used or drilled for the purpose of obtaining oil or gas or both 'Or any other mineral or for the purpose of injecting gas, air, water or other sub stance to an underground formation" and by sub stituting the words "described in

section 2, clause ( d), subclause (iii)", (

d) as to subsection (7) by striking out the words "the 15th day of December in" and by substituUng the words "January 31st in the year following", (

e) by adding the following new subsection after sub section (7):

(8) Where a person is in occupaHon of land de scribed in

section 2, clause (d), subclause (iv) under a lease, licence 'Or permit held of the Crown, the interest of the lessee, licensee 'Or permittee in the land so occupied shall be assessed to that per son as if he were the owner ithereof. 6. The following new

section is added after

section 14: 14.1

(1) Where an assessment of assessable property is declared to be invalid or a nullity, the Minister shall, upon application of the municipality in which the property is situated, order a new assessment he made of the prop erty for taxation purposes in the year in which the void assessment was entered in the roll. 3

Section 4 (al) and (

f) presently read: 4.

The following property is exemp,t from assessment under this or any other Act: (a1) p,ipe lines f.orming pavt of a rural gas utility as defined in The Rural Gas Act; (1) any land or impr.ovement 0) used exclusively for the treatment or disposal of waste ma terials for the purpOose of cOontrolling or abating pollution of the water, soil or air, or (ii) used chiefly for the treatment or dispos'al of waste InaiteI1ials for the purpose of coOn trolling or abating poQllution of the water, soil or air to the extent of ~ts use for the control or abatement of such pollution, if the treatment oQr dispOosal facilities comply with the s,tandards prescribed by or under any Act for the purpOose of controlling water, soil or air pollution; 5.

Section 5 (2), (5), (6) and (7) presently read: (2) '&ny assessment prepared under this Act fOor purpoQses of taxatioQn in the foQllowing year shall reflect the specifications and characteristics of the pipe lines and works and transmission lines as at the 31st day oQf July of the year in which the assessment is made or should have been made.

(5) The assessment of generating, eommunications and substati.on equipment shall be at 50 per cent of the assessed value app,ucable to other kinds of property assessable under ,this Act.

(6) In ,the case of a pipe in a well used or drilled for the purpose orf obtaining .oil or gas or both or any other mineral or foQr the purpose of injecting gas, air, water or other substance to an underground forma tion, the pip,e shall be assessed by applying ,such rates as may be prescribed by the Minister (

a) foQr an operating well, to a depth equal to (

i) the mid point of the perforations where the casing or liner has been perforated at a prOoducing formation or formations, or (ii) the bottom of the casing .or liner if the casing or liner has not been perforated or where the well is designated a "con f.idential well" by ,the Energy Resources Conservation Board, or (

b) for a non-operating well, at a uniform flat rate, or (

c) to a well depth determined 'by the Provincial Assessor in any other case not proQvided for in clause (a) .or (b)

(7) On or before the 15th day of December in the year in which an assessment has been made pursuant to subsection (1), the Provincial Assessor shall send by mail to each municipality affected by such assessment and to each person liable to payment of tax WIth respect to property assessed under this Act, an assessment notice which shall be in the approved form. 6. Self-explanatory. 3

(2) Where an action is taken under authority of this section, the provisions of

section 12, subsection (1), clauses (b), (

c) and (

d) of The Municipalities Assessment and Equalization Act apply, with the necessary modifications. 7. The following new

section is added after

section 15: 15.1

(1) Nothing in this Act shall be construed so as to abrogate the conditions of any subsisting special franchise agreement. (2)N othing in this Act shall be construed so as to pre vent a municipality, with ,the approval of the Public Utili ties Board, from entering :into an agreement with the holder of a special franchise for the payment of an amount equal to a fixed percentage of the gross revenue of the special franchise from the holder in lieu of taxing the special franchise, lands, improvements, pipe lines, works and transmission lines, machinery, equipment and appa ratus belonging to and used by the holder in the exercise of the franchise. 8.

This Act comes into f01'ce on the day upon which it is assented to. 4

7. Special franchises. 4 Title: 1974 (17th, 3rd) Bill 49, The Electric Power and Pipe Line Assessment Amendment Act, 1974

Document details

Collection	Alberta — Bills
Citation	L17 S3 5315
Type	bill
Volume / chapter	L17 S3 5315
Language	en
Format	json
Source	PROVINCIAL
Identifier	2d89e3b594d2671d5cd4d16158330e96070a5545

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