Bill 84 — A Bill Respecting the Assessment of Certain Electric Power and Pipe Lines (Legislature 14, Session 2)

L14 S2 2040

Alberta — Bills

No. 84 2nd Session, 14th Legislature, Alberta 9 Elizabeth II BILL 84 A Bill respecting the Assessment of Certain Electric Power and Pipe Lines HON. MR. HOOKE Printed by L. S. WALL, Printer to the Queen's :'Ih'st Excellent Majesty. Edmonton, Alberta, 1961

Explanatory Note General. This Act will provide for the assessment of pipe lines and electric works and transmission lines by the Supervisor of Assessments of the Departm'2nt of Municipal Affairs and for the taxation thereof by the municipalities through which they run at the mill rate fixed by each municipality. 2. Definition of terms used in the Act.

BILL No. 84 of 1961

An Act respecting the Assessment of Certain Electric Power and Pipe Lines (Assented to , 1961) HER MAJESTY, by and with the advice and consent of the Legislative Assembly of the Province of Alberta, enacts as follows: 1. This Act nlay be cited as "The Electric Powcr and Pipe Line Assessment Act".

Interpretation 2.

In this Act (a) "Board" means the Alberta Assessment Appeal Board appointed pursuant to Thc AS8CSSnlCnt Ap peal Board Act; (b) "Minister" mean8 the Minister of Municipal Af fairs; (c) "municipality" means a city, town, new town, vil lage, municipal district. county, improvement dis trict, special area or school district in a national park; (d) "pipe line" means a line of pipe including loops, by passes and the valves, cleanouts, fastenings and appurtenances thereto situated in, on or under a continuous strip of land, right of way or easement and used for or that forms part of any system for the conveyance or transmission of gas or oil or both or any product or by-product thereof and in cludes (

i) flow lines, (ii) gathering lines, (iii) distribution lines, (iv) transportation lines, (

v) any pipe for the conveyance or disposal of an~' water, salt water or gas used in or incidental to the production of gas or oil or both, (vi) any pipe in any gas well. oil well or gas and oil well, water source and injection well, gas and liquid petroleum injection well and salt watpr disposal well, and (vii) pipe line rights of wa~' or easements, but does not include

2 3. Liability to assessment.

2 (viii) well control head installations, (ix) the intake valve or outlet valve or any instal lations, materials, devices, fittings, apparatus, appliances, pipe, equipment or plant machinery between such valves in any oil or gas proces sing, refining, manufacturing, marketing, pumping, treating, separating, or storage facil ities, or between such valves in a gas regulat ing or metering station, or (

x) buildings used to house plant machinery, or used as offices, or used as dwelling houses of employees or the land on which such buildings are situated; (e) "secretary-treasurer" means a city assessor or tax collector, the secretary-treasurer of a town, new town, village, municipal district, county or school district in a national park and the Deputy l\linister of Municipal Affairs in the case of an improvement district or special area; (f) "Supervisor" means the Supervisor of Assessments appointed pursuant to The Municipalities Assess ment and Equalizat'ion Act; (g) "works and transmission lines" (

i) means the installations, structures, materials, devices, fittings, apparatus, appliances, equip ment, plant machinery, ways and easements, constructed or acquired for and used in the generation, transformation, transmission, dis tribution, delivery or sale of electricity by a person or corporation whose rates are controlled or set by the Public Utilities Board or by a municipality, but (ii) does not include buildings used to house plant machinery or as offices or dwelling houses of employees or the land on which such buildings are situate. Assessment 3.

(1) A pipe line, or part thereof, and works and trans mission lines, or part thereof, situated in a municipality and liable to taxation by the municipality shall be assessed in accordance with this Act and not under any other Act.

(2) Nothing in this Act affects the power of a municipal ity to assess and tax by way of local improvement or front age assessment a pipe line, or part thereof, or works and transmission lines, or part thereof, situate in the municipal ity and subject to local improvement or frontage tax.

(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.

3 4. Exemption from assessment. 5. Duty of Supervisor of Assessments to assess pipe lines and works and transmission lines and to give notice of assessment to the owner and the municipality affected. 6. Return of assessment to municipality. 7. Assessment under this Act to be entered upon assessment roll of municipality.

3 4. The following property is exempt from assessment under this or any other Act: (

a) the works and transmission lines of a rural electrifi cation association established under The Co-oper ative Associations Act; (

b) flare lines; (

c) dams and the structures, dykes, weirs, floodgates, breakwaters, drains, ditches, basins, reservoirs, canals, tunnels, bridges, culverts, cribs, embank ments, headworks, flumes, penstocks, aqueducts de vices and contrivances located at the dam and ~sed in the operation of any such installations or to con trol water necessary for the generation or production of electric power. Duties of Supervisor 5.

(1) Not later than the thirty-first day of December in each year the Supervisol' shall make, or cause to be made on his behalf, an assessment of all pipe lines and all works and transmission lines that are assessable under this Act for the purposes of taxation in the following year.

(2) The Supervisor shall determine fair actual value for such assessment in accordance with standards and methods prescribed by regulations under this Act.

(3) Generating and main substation equipment shall be assessed at thirty per cent of fair actual value.

(4) Property assessable under this Act, other than gen erating and main substation equipment, shall be assessed at sixty per cent of fair actual value.

(5) Any pipe in any gas well, oil well or gas and oil well, water source and injection well, gas and liquid petroleum injection well and salt water disposal \vell shall be assessed by applying such rates as lllay be adopted by the Supervisor to the average depth of wells in the pool in which the well i~ situated.

(6) On or before the first day of February in the year following the year in which an assessment has been made pursuant to subsection (1), the Supervisor 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. Upon the completion of an assessment under this Act the Supervisor shall send to the secretary-treasurer of ea~h municipality a return showing the amounts of the asse~~ ments of pipe lines and works and transmission lines within the municipality. 7.

(1) The secretary-treasurer shall enter upon the asse .. "s ment roll of the municipality

4 8. Self-explanatory. 9. Duty of owner or operator to provide information for assess ment purposes. 10. Right of appeal.

4 (

a) a brief description of the works and transmission lines or pipe line liable to assessment under this Act, (

b) the name and post office address of the owner or operator of the works and transmission lines or pipe line, and (

c) the assessed value of works and transmission lines and pipe line as furnished to him by the Supervisor, in the same manner as other assessments are entered upon the assessmnt roll.

(2) Where a pipe line is operated under a lease, agree ment or licence from or on behalf of the owners of the pipe line, it shall be assessed in the name of the operator as if he were the owner thereof. 8. Where any property that should have been assessed not later than the thirty-first day of December is not assessed, the Supervisor shall assess the property forthwith as it should have been assessed under this Act and shall include the assessment in a return to the secretary-treasurer and shall direct the secretary-treasurer to place such assess ments on the assessment roll. 9.

(1) A person who is the owner or operator of a pipe line or works and transmission lines, that is or may be liable to assessment under this Act, shall, on or before the first day of October in every year, transmit to the Supervisor such in formation and in such manner, as the Supervisor may re quire for the purpose of making an assessment under this Act.

(2) A person mentioned in subsection (1) \vho fails or refuses to furnish the information required or knowingly makes any false statement in respect thereof is guilty of an offence and liable on

summary conviction to a fine of not more than two hundred dollars and in default of payment to imprisonment for a term not exceeding three months. Appeals 10. A municipality or a person mentioned in subsection (1) of

section 9 may, in respect of (

a) an error or omission alleged in respect of the assess- ment of property, (

b) an assessment alleged to be too high or too low, (

c) any property in any way wrongly assessed, or (

d) the name of a person alleged to be wrongful1~' en- tered upon or omitted from the assessment roll, and within thirty days after the date of mailing of the assessment notice by the Supervisor. appeal to the Board by serving upon or sending by registered mail to the Board and the Supervisor, a notice thereof in writing.

5 II. Procedure on appeal. 12. Basis of taxation to be assessment established under this Act. 13. Alteration of assessment roll to conform to decision of Appeal Board. 14. Effect of error, omission or misdescription on an assessment slip. 15. Exemption from business tax. I G. Remedial provision. 17. Right of access for inspection purposes.

5 11. The Board in hearing appeals is governed by this Act and The Assessment Appeal Board Act. 12.

(1) Unless an appeal is taken therefrom within the time limited for the purpose, the assessment made by the Supervisor shall be the value upon which the tax payable is determined.

(2) When an appeal is taken the assessment as confirmed, varied, modified or altered by the Board, shall be the amount upon which the tax imposed by the municipality is de termined. 1-3. As soon as the Board gives its decision upon an appeal the secretary-treasurer shall amend the assessment roll in accordance with the decision and shall initial the amendment. 14.

(1) An error, omission or misdescription on an assessment slip or the non-receipt of an assessment slip (

a) by the person to whom it is addressed or mailed, or (

b) by a person named on the assessment roll whose ad dress is not known, does not invalidate the assessment or confer any right to ex emption from taxation.

(2) Where an error, omission or misdescription on an assessment slip has influenced a person to whom the assess ment slip is directed to refrain from appealing against the assessment within the time allowed, that person is entitled to receive a corrected assessment slip and he may appeal to the Board against the assessment as shown on the corrected assessment slip within thirty days of the mailing of the corrected assessment slip. Miscellaneous 15.

Where any pipe line or any works and transmission lines are assessable under this Act, no business assessment or business tax shall be levied against the owner or occupier of the premises on which any pipe line or any works and transmission lines liable to assessment, are situated. 16.

(1) If any thing that is to be done within a number of days or at a time fixed by this Act, cannot be or is not so done, the Minister may by order from time to time ap point a further or other time for doing it, whether the time at or within which it ought to have been done, has or has not arrived or expired, as the case may be.

(2) A thing done at or within the time specified in the order is as valid as if it had been done at or within the time fixed by or under this Act. 17. The Supervisor, or any person designated by him for the purpose, shall be permitted to inspect and examine any pipe line and any works and transmission lines at any time

6 18. Penalty section. 19. Provisions of The Assesment Act and The City Act relating to notices of assessment and appeals are made inapplicable in order to avoid duplication of the provisions of this Act. 20. Power to make regulations. 21. Transitional provisions.

6 during the ordinary operating hours of the pipe line or ,,:"orks and transmission lines, and for that purpose has a r~ght .of access over the lands upon which any part of the pIpe lIne or works and transmission lines are situated. ~8. A person who contravenes a provision of this Act is gUIlty of an offence and liable on

summary condction, when no express penalty is elsewhere provided for in this Act. to a fIne of not more than one hundred dollars and in de fault of payment thereof, to imprisonment for a term of not more than two months. 19. Sections 28 to 53 of The Assessment Act 1960 and sections 493 to 520 of The City Act do not apply ~ith re~pect to (

a) an assessment of works and transmission lines or pipe line, or (

b) an entry nlade on the assessment roll of a munici pality, pursuant to this Act, or to any rna tter arising therefrom. 20. The Minister may make regulations (

a) approving forms for use under this Act, (

b) prescribing standards and methods of assessment to be used in making assessments under this Act, (

c) governing matters relating to the administration of this Act, and (

d) providing for any matter or thing deemed necessary or advisabL~ to facilitate the carrying out of the pro visions of the Act according to their true intent. Transitional Provisions 21.

(1) The assessment of any property assessable under this Act that has been assessed by the assessor of the munici pality for taxation purposes for the year 1961, including any business assessment, is hereby declared to be null and void and the secretary-treasurer shall remove the assessment from the assessment and tax roll and shall substitute there for the assessment made by the Supervisor.

(2) Where ~t~ndards and methods of assessment haye not been prescribed under this Act. the Sup2ryisor shall for the tnxation year 1961, determine assessments on the same basis of assessment as applies to other assessable improve ments in the municipality, but subject to subsection (3) of

section 5.

(3) Notwithstanding

section 5, any assessmc'nt thnt is to be used for taxation purposes for the ~renr 1~61 may he made at any time prior to the thirtieth d;l~' of April, 1~61. and im mediatel~' after the completion of the ass('~:~m('nt tb~ ~uper visor shall send b,' m~il to the secretary-treasurer of each municipality affec'ted by such assessment and to each per~on

7 liable to payment of tax in respect of property assessed under this Act, an assessment notice which shall be in the approved form.

(4) In the 1961 taxation year, a municipality may levy (

a) on any works and transmission lines, and (

b) on any pipe line not within a city, town or village, only fifty per cent of the tax that it could, but for this sub section, levy on such works and transmission lines or pipe line. 22. The Industries and Utilities Assessment Act, being

chapter 48 of the Statutes of Alberta, 1960, is hereby re pealed. 23. This Act comes into force on the day upon which it is assented to and upon so coming into force shall be deemed to have been in force at all times on and after the thirty-first day of December, 1960.

No. 84 SECOND SESSION FOURTEENTH LEGISLATURE 9 ELIZABETH II 1961 BILL

An Act respecting the Assessment of Certain Electric Power and Pipe Lines Received and read the First time ................ . Second time ......... . Third time ........................................ . HON. MR. HOOKE Title: 1961 (14th, 2nd) Bill 84,

An Act respecting the Assessment of Certain Electric Power and Pipe Lines

Document details

Collection	Alberta — Bills
Citation	L14 S2 2040
Type	bill
Volume / chapter	L14 S2 2040
Language	en
Format	json
Source	PROVINCIAL
Identifier	4a8ea8de8bd4f840336007fc3a4ac37854aa4ae3

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