Bill 103 — First Session, 17Th Legislature, 21 Elizabeth Ii the Legislative Assembly of Alberta Bill 103 the Municipal Taxation Amendment Act, 1972 (Legislature 17, Session 1)

L17 S1 5084

Alberta — Bills

1972 Bill 103 First Session, 17th Legislature, 21 Elizabeth II THE LEGISLATIVE ASSEMBLY OF ALBERTA BILL 103 The Municipal Taxation Amendment Act, 1972 MR. FARRAN First Reading .............................. . Second Reading ............................. . Third Reading ............................. . Printed by L. S. Wall, Queen's Printer, Edmonton

BILL 103 1972 THE MUNICI,PAL TAXATION AMENIDMENT ACT, 1972 (Assented to , 1972) HER MAJESTY, by and with the advi1ce and consent of the Legis:},ative Assemhly of Alberta, enaets as follows: 1. The Municipal Taxation Act is hereby amended. 2.

(1) Section 2, clause 13 is amended (

a) as to subclause (iii), paragraph (

B) by adding after the words "trans.mission of natural resources" the words ", or pr'Oducts or by-products thereof,", (

b) by striking out subclause (iv) and by substituting the following: (iv) a mobile unit when located on land owned by the owner 'Or purchaser of the unit, other than (

A) a mobile unit occupied by a bona fide tourist, or (

B) a mobile unit intended for vacation use while not 'Occupied for any purpose;

(2) Section 2, clause 19 is amended (

a) by renumbering subclause (

v) as subclause (vi), (

b) by striking out subclause (iv) and by substituting the following: (iv) all the land forming part of a railway, irriga tion or drainage right of way within the boun daries of a municipality excluding any portions to which subclause (

v) applies, or (

v) each portion of the land forming part of a railway, irrigation or drainage right of way within the boundaries of a municipality that is used for a purpose other than the operation of the railway, irrigation or drainage system, or

Section 3, subsection (3) is amended by adding the word "or" at the end of clause (

c) and by adding the fol lowing new clause after clause (c):

Explanatory Notes 1. This Bill will amend

chapter 251 of the Revised Statutes of Alberta 1970.

Section 2, clause 13(iii) and (iv) and clause 19(iv) presently read: 13. "Improvement" means (iii) machinery, equipment, appliances, working tanks and other things including the supporting f'oundations and footings, but excluding buildings and excluding tanks used exclusively for storage purpose,s, that form an integral part of an operational unit designed for or used ,in (

A) processing or manufacturing, or (

B) the production of natural resources or the transmission of natural resources by pipe line, whether or not the macblinery, equipment, appliances, work ing tanks or other things are so affixed as to become trans ferred without special menUon by a transfer of the land; and (iv) a mobile unit when lo,cated on land owned by the owner of the unit, other than a trailer occupied by a bona fide tourist or a trailer occupied by a bona fide farmer whHe used for farming purposes or a vacaUon trailer while not occupied for any purpose; 19. "parcel" means ('iv) all the land forming part of any raHway, irrigation or drain age right of way; or 3.

Section 3(2) (

b) and (3) (

c) presently read:

(2) In the case of land or an improvement that is exempt from taxa tion, other than Indian land,s, the interest of a person who is (

b) an occupant of the property, or part thereof, under a lease, licence or permit, is liable to assessment and taxat'ion by the municipality and the interest of that person in the property shall be assessed in the same mannel" as if he were the owner of the property unless that person is himself exempt from taxation, except that when lands of an arable nature in a Crown grazing lease are restricted in use to grazing, those lands shall be assessed as if they were grazing lands. (3) Subsection (2), clause (

b) does not apply with respect to (

c) an occupant of a road allowance under a grazing lease, licence 'Or permit. The amendment will be effective as of October 30, 1971.

(

d) an occupant of land under a grazing lease, licence or permit from the Crown so long as the land is contained wi thin an area held under a forest man agement agreement or a forest management lease from the Crown.

Section 5 is a1nended by striking out the words "and shall perform such other duties as may be delegated to him by the council". 5. The following heading and

section are added after

section 8: Supplementary Assessment of Improvements 8.1

(1) Notwithstanding any other provisions of this Act, the council of a municipality may enact a by-law (in this

section called a "supplementary assessment by-law") authorizing the supplementary assessment during a taxation year of improvements in accordance with this section.

(2) Where a supplementary assessment by-law is in force in a municipality, a supplementary assessment of an improvement may be made during a taxation year only where the improvement (

a) is completed in that year, or (

b) is wholly or partly occupied during all or any part of that year prior to its completion, whether or not the improvement appears on the assess ment roll at the time the supplementary assessment is made.

(3) Where a supplementary assessment by-law is in force in a municipality, then 2 (

a) where the improvement is completed in the taxation year or is wholly occupied during all or any part of the taxation year, the supplementary assessment shall relate to (

i) the value of the improvement, if the improve ment does not appear on the assessment roll at the time the sUtpple,mentary aSlsessment is made, or (ii) the increase in the value of the improvement, where the improvement appears in the assess ment roll at the time the supplementary assess ment is made, or (

b) where the improvement was partly occupied during all or any part of the taxation year prior to its completion, the supplementary assessment shall re late to

Section 5 presently reads: 5. '.rhe assessor shall assess all land, improvements, business and franchises that are liable to assessment (

a) under this Act, or (

b) under a by-'law passed on the authority of this Act, and shall perform such other duties as may be delegated to him by the council. 5. By-laws for the supplementary assessment of improvements in any year resulting in additional tax for the 'same year. See also the proposed

section 93.1 being added by this Bill regarding tax ation resulting from supplementary assessments. 2

(

i) the value of the part of the improvement so occupied, if the part of the improvement does not appear on the assessment roll at the time the supplementary assessment is made, or (ii) the increase in value of the part so occupied, if the part of the improvement appears in the assessment roll at the time the supplementary assessment is made.

(4) A supplementary assessment by-law (

a) applies with respect to the whole of the taxation year in which it is enacted and subsequent taxation years; (

b) operates to suspend the operation of

section 13, subsection (3) in the municipality; (

c) shall provide for the preparation and maintenance of a supplementary assessment roll and the duties with respect to it of the municipal secretary or, in the case of a city, the assessor.

(5) Where a supplementary assessment by-law is in for'ce, the municipality may make a supplementary assess ment of an improvement during a taxation year only if (

a) the assessment is made and entered in the supple mentary assessment roll before the end of that year, (

b) the supplementary assessment roll is completed be fore the end of that year, and (

c) the assessment slip is mailed before the end of that year.

(6) Section 41 does not apply with respect to a supple mentary assessment roll.

(7) Where an assessment slip is mailed in accordance with subsection (5), the supplementary assessment may be the subj ect of a complaint to the court of revision and an appeal to the Appeal Board as though it were an ordinary annual assessment, subject to the following: (

a) the council shall in accordance with

section 43 ap point a court of revision to hear and deal with complaints against supplementary assessments; (

b) a notice of complaint shall be delivered to or re ceived by the municipal secretary within 30 days after the mailing of the assessment slip to the com plainant; (

c) the court of revision shall determine a complaint within 30 days after the complaint was delivered to or received by the municipal secretary; (

d) section 55 does not apply to the supplementary assessment roll; 3

(

e) subject to changes being made on appeal to the Appeal Board, the decision of the court of revision binds all parties concerned (

i) notwithstanding any defect in or omission from the supplementary assessment roll or mistake made in or with regard to that roll, and (ii) notwithstanding any defect, error or misstate ment in any supplementary assessment slip or failure to deliver any supplementary assess ment slip.

(8) Except as otherwise provided in this

section and

section 93.1 and except as they are inconsistent with this

section and

section 93.1, the provisions of this Act respect ing assessment and taxation apply with respect to supple mentary assessments authorized by this

section and taxa tion imposed as a result of such supplementary assessments.

Section 9, subsection (2) is amended by striking out the words "shall be had nor consideration" and by substi tuting the words "need be".

Section 12 is struck out.

Section 17, subsection (4) is amended by striking out the word "October" and by substituting the word "Decem ber". 9 .

Section 18 is amended 4 (

a) as to subsection (1) by striking out clauses (

d) and (

e) and by substitut'ing the words "shall be assess ed to the person so in occupation", (

b) by striking out subsection (2) and by substituting the following,'

(2) Where a person is in occupation of any part of the surfa'ce of a parcel of land under a lease, licence or permit from the owner of the parcel for any of the purposes specified in subsection (1), (

a) if the lease, licence or permit is held of the Crown, the land so occupied by that person shall be assesed to that person, or (

b) if the lease, licence or permit is not held of the Crown, the land so occupied by that person shall be assessed to the owner of the parcel, but the rate of assessment thereof shall not exceed the highest rate of assessment 'On agricultural land situated in the same municipality.

Section 9, subsection (2) presently reads:

(2) In determining the· fair actual value of any land for assessment purposes, nO' regard shall be had nor consideration g'iven to the price at which any land or lands owned by the muni.cipality has or have been sold or offered for sale by the municipality to any person.

Section 12 presently reads: 12. In determining the value of an 'improvement for assessment pur poses, the 008t thereof is only one of the matters which shall be con sidered, and if it is found that an improvement, either (

a) because of its condition as to repair Dr of its inappropriateness to its location, or (

b) be·cause of any other circumstances affecting its value, increases the value of the property which it forms part of by less than the cost of the improvement or the cost of replacing lit, that less sum shall be the amount of the value of the improvement for assessment purposes.

Section 12 is repealed effective as of October 30, 1971.

Section 17, subsection (4) presently reads:

(4) Notwithstanding se·ction 32, a special franchise shall be reassessed not later than October 31st in each year and accrued depreciation to the date of assessment shall be allowed on the mach!inery, equipment and apparatus mentioned in subsection (3).

Section 18, subsections (1) and (2) presently read: 18.

(1) Where, by virtue of a lease, licence or permit from the owner of a parce·l of land, a person is in occupation of a part of the surface of that land for the purpose of (

a) wOlking any mines or m'inerals, in, or under that land or in or under land in the vicinity thereof, or (

b) drilling f·or oil, salt or natural gas, or (

c) operating any well for oil, saU or natural gas, the 'improvements on the land and used or intended to be used or capable of being used for the purposes for which the surface of the land is in part occupied (

d) shall be assessed together with the land forming the site of the improvements to the person so in occupation of part of the sur face of the land, lif the lease, licence or permit is held of the Crown, or (

e) if the lease, licence or permit is not held -of the Crown, shall be assessed, apart from the parcel of land, to the person so in occupation of part of the surface of the land.

(2) Where a person is in occupation of any part of the surfac-e of a parcel of land under a lease, licence or permit from the owner of the parcel or the occupant lin the case of Crown lands for any of the pur poses specified in subsecti·on (1), the land so occupied by him shall he assessed to the owner of the parcel, but the rate of assessment thereof shall not exceed the highest rate of assessment on agricultural land situated in the same munic1ipality. The amendments to

section 18 will be effective as of October 30, 1971. 4

Section 19 is struck out and the following

section is substituted: 19.

(1) Every railway company shall on or before De cember 31st each year transmit to the municipal secretary of each municipality through which the company's railway runs a statement, signed by an authorized official of the company, showing as of July 31st in that year (

a) the quantity of land occupied in that municipality by the roadway of the company, and (

b) the quantity of land, other than the roadway, owned or occupied in that municipality by the com pany and liable to assessment.

(2) The municipal secretary shall communicate the state ment to the assessor of the municipality and, whether a statement is delivered to him or not, the assessor shall (

a) assess the roadway and the superstructure of the roadway of the company at a value not greater than $1,000 per mile, and (

b) assess all other land and all improvements of the company as provided in

section 8, according to whether the railway's property came within clause (

a) or clause (

b) on July 31st of the year in which the assessment is made or should have been made.

(3) In this section, (a) "roadway" means the continuing strip of land owned or occupied by a railway company as a right of way for its railway leading from place to place within Alberta but does not include (

i) land that is outside the limits of the right of way and owned or occupied by the company for station grounds, extra right of way for sidings, spur tracks, wyes or other trackage, or (ii) land within the limits of the right of way that is used by the company for purposes other than the operation of the railway; (b) "superitructure" (

i) includes grading, ballast, ties, rails, switches and other track appurtenances, bridges, tun nels, culverts, signals and grade crossing pro tective appliances, telephone and telegraph lines, fencing on the right of way and station platforms, but (ii) does not include railway stations, office build ings, water tanks, coal docks, wells, pipe lines, pump houses and equipment, warehouses, dwellings, roundhouses, turntables, shops and tool houses, stock yards, loading platforms or things of a like nature. 5

Section 19 presently reads: 19.

(1) Every railway com-'pany whose railway is not exempt from taxation shall annually, on or before the first day 'of February, transmit to the municipal secretary of each munlicipaIity through which the company's railway runs a statement signed by an authorized official of the railway company showing (

a) the quantity of land occupied by the roadway of the raHway company, and (

b) the quantity of land, other than the roadway, owned or occupied by the railway company and liable to assessment.

(2) The municipal secretary shall communicate the statement to the assessor of the municipalUy who shall (

a) assess the lands de,s-cribed in the statement as other lands within the municipality, and (

b) deliver at, or transmit by post to, the nearest station or office of the railway company a notice addressed to the railway com pany stating the amounts at which the land of the railway company and the roadway and superstructure of the roadway have been assessed.

(3) Whether the statement is placed in the hands of the assessor of the municlipality 'or not, the assessor shall assess the lands and the roadway of the raHway -company and the superstructure of the roadway. and give the notice required by subsection (2).

(4) The roadway and superstructure of the rOl:j,dway shall not be assessed at a greater value than $1,000 per mile.

(5) In this se.ction, (a) "roadway" means the continuing strlip of land owned or occupied by a railway company as a right of way for its railway leading from place to place within Alberta but does not include the land that is outslide the limits of the right of way and owned or oc cupied by the company for station grounds, extra right of way for sidings, spur tracks, wyes or other trackage; (b) "superstructure" (

i) includes grading,ballast, Hes, rails. switches and other track appurtenances, bridges, tunnels, culverts, ,signals and grade crossing prote-ctive appliances, telephone and telegraph lines, fenc'ing on the right of way and station platforms, but (

h) does not include railway stations, office buildings, water tanks, coal docks, wells, pipe lines, pump houses and equip ment, warehouses, dwellings, roundhouses, turntables, shops and tool houses, stock yards, loading platforms 'or things of a like nature. The new

section 19 will be effective as of October 30, 1971. 5

11. The following

section is added aftet'

section 23: 23.~ Where any land or improvement that is exempt from assessment and owned by a person other than the Crown is sold and the land or improvement thereupon be comes liable to assessment, then, notwithstanding anything in ihis or any other Act, the municipality may, in the year in which the land or improvement is sold, (

a) assess the land or improvement in the name of the person to whom it was sold, (

b) enter the assessment in the assessment roll, (

c) mail an assessment slip to that person, and (

d) levy a tax on the land or improvement for the year equal to that portion of the full tax for the year that the number of full calendar months of the year occuring after the sale bears to 12, the month in which the sale occurs not being counted. 12. The following

section is added after

section 24: 24.:1

(1) Notwithstanding the other provisions of this Act or the regulations, the assessor, in determining the as sessment of an impr'Ovement used exclusively for the pur pose of storing 'Or handling grain, shall have regard to any loss in value incurred therein as a result of any 0'1' all of the following: (

a) physical deterioration; (

b) functional obsolesence; (

c) economic obsolesence.

(2) Where a loss in value to an improvement referred to in subsection (1) or part thereof is incurred by reason of economic obsolesence, the allowance granted therefor under subsection (1) shall not exceed 25 per cent of the original computed value less physical deterioration or functional obsolesence, as the case may be, so long as the improvement or part thereof is in use or is capable of being used.

Section 26, subsection (1) is amended by adding the following new clause after clause 3: 4. land and improvements owned and operated by a non-profit organization while used exclusively for the purpose of providing living accommodati'On for elderly persons as defined in The Homes for the Aged Act; 14. Sections 27, 32 and 33 are amended by striking out the word "October" wherever it occurs and by substituting the word "December". 6

II. Assessment and taxation of exempt property that ceases to be exempt by reason of a sale. 12. The purpose of the new

section 24.1 is to confine the al lowance for economic obsolesence applicable in the assessment of an improvement used exclusively for storing or handling grain to not more than 25 per cent of the original 'Computed value less physical deterioration or functional obsolesence both, so long as the improvement is used or is capable of being used. The new

section 24.1 will be effective as of October 30, 1971. 13. The types of property listed in

section 26(1) are exempt from assessment and taxation unless a municipal by-law otherwise directs. 14. The cut-off date for assessment is changed from October 31 to December 31. 6

Section 34 is amended by adding hnmediately follow ing the words "determine the value" the words ", equal to the assessed value,".

Section 37, subsection (2), clause (

b) is amended by striking out the words "located on the parcel and".

Section 45, subsection (3) is amended by striking out clause (

b) and by substituting the following: (

b) where no assessment slip was mailed, during the month of January next following the completion of the assessment roll. 18. The following new

section is added after

section 62: 62.1

(1) The assessor may at any time during the tax ation year correct an error in any assessment and there after instruct the municipal secretary to amend his assess ment roll accordingly.

(2) In the event of such an amendment to the roll with out the knowledge or consent of a person affected thereby, the municipal secretary, or the assessor in the ease of a city, shall mail or deliver to the address of that person an amended assessment ,slip and that person shall be given every reasonable opportunity to complain against the amended assessment.

(3) The provisions of this Act relating to the mailing of assessment slips, complaints as to assessments and the right of appeal from assessment apply, with the necessary modi fications, to amended assessments.

Section 63, subsection (1) is amended by striking out the word "October" and by substituting the word "Decem ber".

Section 64 is amended by adding the following sub sections after subsection (1):

(1.1) Where an assessment of legally assessable property or business is declared to be invalid or a nullity, the Min ister shall, upon application of the municipality in which the property or business is situated, order a new assess ment be made of the property or business for taxation in the year in which the void assessment was entered in the roll.

(1.2) 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

Section 34 presently reads: 34. The assessor shall determine the value of all exempt land and improvements, other than farm buildings, as if they were assessable under this Act and shall include the valuations thereof in his return to the municipal secretary, clearly indicating that the property so valued is exempt from assessment and taxation.

Section 37 provides for a reduced assessment for School Foundation levy purposes on single family dwellings used ex clusively for holiday or recreational purposes on the application of the owner made not later than November 15. Subsection 2(

b) presently reads:

(2) In this secUon, (b) ",single family dweUing" includes any other building located on the parcel and which is ancillary to the use of the dwelling.

Section 45 provides for a complaint to a court of revision about errors in the assessment roll. Subsection (3) presently reads:

(3) A notice of complaint may be handed to the muni.cipal secretary in person or sent to him by mail, and shall be so delivered or received by him (

a) within 30 days after the mailing of the assessment slip to the complainant as required by secUon 39, or (

b) where no assessment slip was ma!iled, within 30 days from the date of the giving of the notice as required by

section 41. 18. Authority is given to correct errors in the assessment roll.

Section 63, subsection (1) presently reads: 63.

(1) If at any time it is discovered that any land, improvement or a special franchise that was asse,ssable on the immediately preceding 31st day of October has not been assessed or that the name of any person that should be entered upon the asse,ssment roll is not entered, or that there is any error in any of the particulars contained in the roll, the council may direct the assessor to assess the property and thereafter to enter it and the assessment thereof upon the roll or to enter the name of any such pers'on upon the roll or to correct the error, and every such entry or correction shall be dated with the date on whiich it is made.

Section 64 presently reads: 64.

(1) Where the name of a person has in any year been entered upon the assessment roll in respect of any property assessable under this Act, and notice of the fact has been sent to him, but the assess ment has been declared to be invalid or a nullity, then the interest of that pers'on may be assessed in any subsequent year, and his name entered upon the roll lin respect of his interest.

(2) Every such assessment shall be made by the assessor and the person affected thereby shall be notified immediately thereof by the municipal secretary, or the assessor in the case of a city, and has a rig-ht of appeal to the Appeal Board. 7

Section 75, subsection (4) is amended by adding im Imediately after the words "to any person except to" the words "the Assessment Commissioner or".

Section 86 is amended by striking out subsection (2) and by sUbstituting the following:

(2) Notwithstanding subsection (1), where the person carries 'On the business during the whole or any part of one or more days in that year but not exceeding in the aggre gate 30 days in that year, he is not liable for the payment of the business tax in respect of that business for that year. 23. The following

section is added after

section 93: 93.1 Where a supplementary assessment by-law under

section 8.1 is in force in a municipality, the supplementary assessment of an improvement made pursuant to the by law shall be subject to a levy of tax in the same year in which the assessment is made but only if (

a) the rate of tax is the uniform rate on the dollar authorized for that year under

section 93, (

b) the tax notice is mailed before the end of that year, and (

c) the tax levied is equal to that portion of the tax otherwise payable that the number of months com puted as follows, that is, (

i) the month during which the improvement was completed or was wholly or partly occupied prior to completion, plus (ii) the number, if any, 'Of full calendar months in that year following the month referred to in subclause (i), bears to 12.

Section 101 is struck out. 25. The following

section is added after

section 104: 104.1 A council may with respect to a licence fee pay able under The Municipal Government Act with respect to a mobile unit, pass a resolution in any case where the council considers it equitable to do so to cancel or refund all or any part of the licence fee.

Section 109 is amended by adding the following sub

section after subsection (2): 8

Section 75(4) presently reads:

(4) The information furnlished to the assessor pursuant to subsections (1) and (2) shall not be divulged to anL I.1erson except to such officials of the municipality as may be concerneatherein or except when giving evidence in connection with any appeal that may be made concerning the land, improvements or business in respect 'of which the information was furnished.

Section 86 provides for the payment of business taxes. Sub section (2) presently reads:

(2) Notwithstanding subsection (1), where the person carries on the business for less than 30 days in thawear, whether in one or more months, he is not liable for the payment of the business tax. 23. The new

section 93.1 will authorize the levying of a tax on the supplementary assessment of an improvement made under the proposed se·ction 8.1. See

section 5 of this Bill.

Section 101 reads: 101.

(1) No person is entitled to any abatement 'of the taxes imposed on improvements that subsequent to the assessment thereof have been damaged or destroyed by fire or otherwise.

(2) If the improvements are damaged or destroyed in any year so as to render them unfiit for further use or occupation in that year, the council, by resolution, may remit such proportion of the taxes as the council considers proper.

(3) Where in any year improvements are removed from land, the council, by resolution, may remit such proport·ion of the taxes as the council considers proper.

Section 104 of The Municipal Taxation Act authorizes a council t? cancel or refund any part of a tax levy where the council con SIders it equitable to do so, and

section 101 is thus redundant. 25. Remission of mobile unit licence fees authorized. 26. Self-explanatory. 8

(2.1) The municipal secretary, upon a request therefor in writing and upon receipt of the fee fixed by by-law, shall supply to any person a copy of the assessment re cord or particulars as to the assessed value of any parcel of land or improvement situated within that municipality.

Section 110 is amended (

a) as to subsection (1) by adding the following clause after .clause (c): (c1) the amount of taxes payable with respect to each rate of taxation specified under clause (c), (

b) by adding the following subsections after subsec tion (1):

(1.1) Notwithstanding subsection (1), the coun cil by resolution may authorize the use of two tax notices under subsection (1) instead of one, namely, (

a) one relating to the taxes imposed as a result of requisitions made pursuant to The School Act by school districts and school divisions (in this

section called the "supplementary school tax notice"), and (

b) the other relating to all other taxes (in this

section called the "municipal tax notice").

(1.2) Where a council passes a resolution under subsection (1.1), each tax notice shall be mailed or delivered in accordance with subsection (1) and shall show all of the matters enumerated in sub section (1) except that (

a) the supplementary school tax notice shall re late only to taxes imposed as a result of requi sitions made pursuant to The School Act by school districts and school divisions and the rate of taxation therefor, and (

b) the municipal tax notice shall not include any taxes referred to in clause (

a) or the rate of taxation therefor.

(1.3) Where a council passes a resolution un?e! subsection (1), then, with respect to that mUnICI pality, (

a) a reference in this Act to "the tax notice" or "a tax notice" shall be read as a reference to the municipal tax notice or the supplementary school tax notice or both, and (

b) a reference in any other Act to a tax notice under this Act shall be read as a reference to a municipal tax notice or a supplementary school tax notice or both. 9

Section 110(1) requires the municipal secretary to send to each person taxed one tax notice with respect to ea'ch parcel and contains clauses that enumerate the contents of the tax notice.

Section 110(1)(

c) requires the notice to show the rates of taxation for different purposes that make up the total mill rate but does not require that the several amounts of the taxes for different purposes be shown. The new clause (cl) will add this latter re quirement. The new subsection (1) will authorize the use of two tax notices, one for supplementary school taxes and the other for all other taxes. 9

Section 111 is struck out. 29. The following new

section is added after

section 113: 113.1 Sections 114, 116, 116.1 and 116.2 apply with re spect to the licence fees payable under The Municipal Gov ernment Act or The Improvement Districts Act for mobile unit licences as if the references in those sections to taxes included a reference to the licence fees.

Section 145, subsection (1) is amended by adding the following new clauses after clause 19: 20. the acquisition of land for a park and the creation of a park, and all expenses connected therewith; 21. the acquisition of land for a recreational facility and the construction, enlarging or extending of re creational facilities and all expenses connected therewith.

Section 147 is amended by striking out subsection (3) and by substituting the following:

(3) The frontage rate may be greater or less upon one side, or a part thereof, of the street or place whereon or wherein the local improvement is made or is to be made, than upon the other side or another part thereof, or the rate may be assessed upon the lands on one side, or a part thereof, of the street or place only. 10

Section 149 is amended (

a) as to subsection (1) by striking out the word~ "uniform charge per frontage foot" and by subst~ tuting the word "charge", (

b) as to subsection (3) by striking out the word~ "uniform charge per frontage foot" and by subst~ tuting the word "charge".

Section 159 is amended (

a) as to subsection (1) by adding immediately after the words "municipal secretary" the words "imme diately after the time has expired for filing the petition", (

b) as to subsection (3) by striking out the word "rate payer" and by substituting the words "proprietary elector, within 30 days of the determination of the sufficiency of the petition,".

Section 111 requires municipalities to give each taxpayer a statement of the amount paid by the Province to the municipality each year for municipal, school, hospital purposes, etc. The re peal of

section 111 will be effective as of January 1, 1973. 29. Provisions relating to penalties on unpaid taxes, discount for prepayment are made applicable to mobile unit licence fees. The new

section 113.1 is effective as of January 1, 1972. 30.

Section 145(1) reads in part: 145.

(1) The c-ouncil may authorize a work. of any of the following types to be undertaken as a local improvement:

Section 147 authorizes "special frontage assessments" for local improvements. Subsection (3) presently reads: 10

(3) The frontage rate may be greater or less upon one side of the street or place whereon or wherein the limprovements are to be made than upon the other side, or the rate may be assessed upon the lands on one side of the street or place only. 32.

Section 149(1) and (3) presently read: 149.

(1) When a sewer has been or is t,o be built to serve one or more parcels in an area where the development thereon will generate such a quantity of sewage that the existing sewers of the area cannot meet the need although the existling sewers can take care of the'- existing sewage requirements in the area, the council, by by-law, may establish a uniform -charge per frontage foot for any parcel herein described for a period of not more than 25 years or may require that such sum be prepaid.

(3) Nothiing in this -section shall be deemed to authorize any parcel to be charged in any year a uniform charge per frontage foot for more than one sewer. 33.

Section 159(1) and (3) presently read: 159.

(1) The sufficiency of a petition for lor against a local improve ment shall be determined by the assessor or municipal secretary and his determination is final and conclusive.

(3) Notwithstanding subsections (1) and (2), where a ratepayer re quests an examination of the procedures fonowed by the assessor or the municipal secretary in determining the suffliciency of a petition for or against a local improvement, the Local Authorities Board shall, upon such conditlions and in such manner as the Board may determine, comply with the request and if the procedure -followed in determining the sufficiency of the petiUon was not in accordance With this Act, the Local Authorities Board shall so advise the assessor or the munici pal secretary who shall then determline the sufficiency of the petition in accordance with this Act.

(1) This Act, except

section 28, comes into force 011 the day upon which it is assented to and upon so coming into force (

a) sections 3, 7, 9, 10 and 12 shall be deemed to have been in force at all times on and after October 30, 1971, and (

b) sections 22 and 29 shall be deemed to have been in force at all times on and after January 1, 1972.

(2) Section 28 comes into force on January 1, 1973. 11

11 Title: 1972 (17th, 1st) Bill 103, The Municipal Taxation Amendment Act, 1972

Document details

Collection	Alberta — Bills
Citation	L17 S1 5084
Type	bill
Volume / chapter	L17 S1 5084
Language	en
Format	json
Source	PROVINCIAL
Identifier	44027939f5beabf175f4ac154068428958313e23

Source file is stored in the law ingest library (json).