Bill 78 (Legislature 12, Session 2)

L12 S2 6624

Alberta — Bills

Bill No. 78 of 1954 A BILL TO AMEND THE MINERAL TAXATION ACT', 1947 NOTE This Bill amends The Mineral Taxation Act, 1947, being

chapter 10 of the Statutes of Alberta, 1947. In the assessment of tax on producing areas where the principal mineral is petroleum or natural gas the value of a tract is determined on the basis of the production -from it during the preceding calendar year. It is felt that provision should be made to apply where production from a pool is on the basis of unit operations and for this purpose a new

section numbered 9a is added.

Section 12 provides for an appeal from an assessment by the Deputy Minister or by an owner who appears on the assessment roll. In some instances an appeal is made claim ing that the wrong person is named as the owner of a tract on the roll. Additional provisions are added to this

section so that when such an appeal arises the person whose name it is claimed should have appeared is given notice and sufficient information so that he may be in a similar position to appeal as if his name had originally appeared on the roll. This Bill comes into force upon assent. J. W. RYAN, Acting Legislative Counsel. (This note does not form any part of the Bill but is offered in explanation of its provisions.)

New

section 9a Unit operation agreement shall be tiled Approval of Conserva. tion Board shall be filed Powers CYt Minister In asseBsing unit operation

Section 12 amElnded BILL No. 78 of 1954

An Act to amend The Mineral Taxation Act, 1947 (Assented to , 1951,,) HER MAJESTY, by and with the advice and consent of the Legislative Assembly of the Province of Albe1rta, ena,cta as follows: 1.. The Mineral Taxation Act, 1947, being

chapter 10 of the Statutes of Alberta, 1947, is hereby amended. 2. The following new

section is added immediately after

section 9: "9a.

(1) If an arrangement is made whereby a mineral within an area comprising more than one tract is to be developed by unit operation of the area, or if such an arrangement is amended or terminated, then a copy of the agreement, order or other document setting out the arrange ment under which the unit operation is to be conducted, or the amendment or termination thereof, shall be filed with the Chief Assessor. "

(2) If the unit operation is for the purpose of producing petroleum or natural gas, the agreement, order or other document shall be accompanied by a duplicate of the order or direction of The Petroleum and Natural Gas Conservation Board, appointed under The Oil ana Gas Resources Con servation Act, 1950, approving the unit operation. "

(3) If an agreement, order or other document setting out an arrangement has been filed before the thirty-first day of March in any year, the Minister during such year may, "(

a) adopt a unit as such for the purpose of assessment of the fair actual value of tracts comprised in the unit area; " (

b) where a part of the unit area is comprised within a producing area, authorize the Chief Assessor to assess all tracts within the unit area as if they were in the producing area; "(

c) allocate the production of each mine or well within the unit area to the whole of the unit area, and authorize the Chief Assessor to attribute the pro duction among the tracts within the area in such manner as he sees fit.".

Section 12 is amended by adding immediately after subsection (2) the following new subsections:

2 "

(3) If, at any time before the thirty-first day of July, it :f~~~\ appears from an appeal or otherwise that any minerals were assessment assessed in the name of the wrong person as owner and ~~~g that the name of another person should be placed on the person assessment roll as owner, the Deputy Minister shall appeal to the Commission to vary the assessment roll accordingly, and shall cause to be sent by mail to the other person whose name should be placed upon the assessment roll a copy of the notice of appeal, an assessment notice containing the par- ticulars appearing in the assessment roll with respect to the minerals assessed and a copy of

section 12. " ( 4) Where proceedings are taken under subsection (3) to include upon the assessment roll the name of a person, that person may appeal to the Commission in the same manner and upon the same grounds as if his name had appeared upon the assessment roll when indorsed by the Chief Assessor. "

(5) A person entitled to appeal under subsection (4) may give his notice in writing to the Commission and the Deputy Minister, "(

a) on or before the thirty-first day of July, next fol lowing, if the notice pres'cribed by subsection (3) is sent from the office of the Deputy Minister on or before the fifteenth of July; or "(

b) within fifteen days from the date on which the notice prescribed by subsection (3) is sent from the offi,ce of the Deputy Minister, if such notice is sent after the fifteenth day of July.". 4. This Act comes into force on the day upon which it is f~m~ng assented to. n 0 orce

No. 78 SECOND SESSION TWELFTH LEGISLATURE 3 ELIZABETH II 1954 BILL

An Act to amend The Mineral Taxation Act, 1947 Received and read the First time ................... . Second time .. Third time. HON. MR. MANNING Title: 1954 (12th, 2nd) Bill 78,

An Act to amend The Mineral Taxation Act, 1947

Document details

Collection	Alberta — Bills
Citation	L12 S2 6624
Type	bill
Volume / chapter	L12 S2 6624
Language	en
Format	json
Source	PROVINCIAL
Identifier	57ff2c7b50fa3a8bdcf46dd0ac64f5a46e9b94ca

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