Bill 52 — = Fourth Session, 16Th Legislature, 201 Elrza1>~Th Jl the Legislative Assembly of Alberta Bill 52 An Act To Amend the Municipal Taxation Act (Legislature 16, Session 4)

L16 S4 4890

Alberta — Bills

1971 Bill 52 = Fourth Session, 16th Legislature, 201 Elrza1>~th Jl THE LEGISLATIVE ASSEMBLY OF ALBERTA BILL 52

An Act to amend The Municipal Taxation Act THE MINISTER OF MUNICIPAL AFFAIRS First Reading . . . . . . . . . . . . . Second Reading Third Reading Printed by L. S. Wall, Queen's Printer, Edmonton

BILL S2 1971

AN ACT TO AMEND THE MUNICIPAL TAXATION ACT (Assented to , 1971) HER MAJESTY, by and with the advice and consent of the Legislative Assembly of Alberta, enacts as follows: 1. The Municipal Taxation Act is hereby amended.

Section 2 is amended (

a) by striking out clause 11 and by substituting the following: (b) 11.

"farm buildings" means the residence and other improvements used in connection with the raising or production of crops, livestock or poultry or in connection with fur production or heekeeping and si tua ted on farm land out side a city, town, new town, viUage or summer village; 11.1 "farm land" means land used in connection with the raising or production of crops, live stock or poultry or in connection with fur pro duction or beekeeping consisting of one or more adjacent parcels operated as a unit (1) by a person who derives from that activity thereon an income sufficient to provide a livelihood where the unit contains 20 acres or more or has been reduced to less than 20 acres by ,expropriation, or (ii) by a person who derives from that ac tivity thereon his principal income where the unit contains less than 20 acres, but does not include a parcel of land of less than one acre in extent; as to clause 13 by adding the word "and" at the end of subclause (iii) and by adding the following subclause after subclause (iii): (iv) a mobile unit when located 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 while used for farming purposes or a vacation trailer while not occupied for any purpose;

Explanatory Notes I. This Bill amends

chapter 251 of the Revised IStatutes of ALber,ta 1970.

Section 2, clause 11 and 'Clause 13, subclause (iii) presently read: 11. "farm buildings" means the residence and other improvements used in connection with the raising ,or production of crops, livestock or poultry or in connection with fur production or beekeeping and situated on ,land (

i) used in connection with the raising or production of crops, livestock or poultry or in oonnection with fur production or beekeeping, and (ii) consisting of one or more adjacent parcels operated as a unit (

A) by a person who derives from that activity thereon an in come sufficient to provide a livelihood wher·e the unit con tains 20 acres or more or has been reduced to less than 20 acres by expropriation, or (

B) by a person who derives from that activity thereon his principal income where the unit contains less than 20 acres, (iii) but does not include improvements so used if they are situated on land within a city, town, new town, vi·llage or summer village or land in any other municipality on a parcel of land of less than one acre in extent; 13. "impI1ovement" means (iii) machinery, eqUipment, appHances, working tanks and other things including the supp'o·rting foundations and footings, but excluding buildings and excluding tanks used ex·clusively for storage purposes, 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 machinery, equipment, app,uances, working tanks or ,other things are so affixed as to become transferred without special mention by a transfer of the land;

(

c) by adding the following clause after clause 15: 15.1 "mobile unit'" means (

i) any vacation trailer or house traHer or re locatable trailer, or (ii) any structure whether ordinarily equipped with wheels or not, that is ,constructed or manufactured to be moved from one point to another by being towed or carried and to pro vide living accommodation or other use by one or more persons;

Section 8 is amended by striking out subsection (1).

Section 9 is amended by striking out subsection (4) and by substituting the following:

(4) Where an action taken pursuant to The Town and Rural Planning Act or The Planning Act has the effect of prescribing for a parcel of land used at the date of assessment for farming or residential purposes, some use other than its actual use, the assessor shaH assess the par cel of land (

a) at the prescribed agricultura.l rates if the parcel qualifies as farm land, or (

b) according to its residential use if occupied ex clusively by the owner or purchaser or his spouse or dependants as a place of residence and where clause (

a) does not apply.

Section 10 is stuck out.

Section 19 is struck out and the fo1llow'ing is substi tuted: 19.

(1) Every railway company whose railway is not exempt from taxation shall annually, on or before the first day of February, transmit to the municipal secretary of each municipality through which the company's railway runs a statement signed by an authorized offlcial of the railway company showing the quantity of the land, other than the roadway, owned or occupied by the railway com pany and liable to assessment. (2) 'The municipal ,secretary shall communicate the statement to the assessor of the municipality who shall 2 (

a) assess the lands described in the statement as other lands within the municipality, and (

b) deliver at, or transmit by post to, the nearest sta tion or office of the railway ,company a notice

Section 8, subsection (1) presently reads: 8

(1) Section 7 does not apply to the roadway and the superstructl!re >of the roadway -of a railway company that are assessable under sectlOn 19.

Section 9, subsection (4) presently reads:

(4) Where an action taken pursuant to The Town and Rural P.lanning Act or The Planning Act has the effect of prescribing for a parcel of land used at the date of assessment foor agricultural or residential purposes, some use other than its actual use, the assessor shall assess the parcel of land (

a) at the prescribed agricultUral rates if sufficient income to p~o vid£) a liveliho-od is derived from the raising ·or productlOn thereon of crops, livestock or poultry or from fur produetion or beekeeping thereon, or (

b) according to its residential use if oecupied by the owner or purchaser or his spouse or dependants as a place of residenee and where clause (

a) does not apply.

Section 10 authorized the assessment of land held for de velopmental purposes at a reduced rate .. 2

Section 19 presently reads: 19.

(1) Every railway eompany whose railway is not exempt from taxation shall annually, on or before the first day of February, trans mit to the municipal secretary .of ea'ch munieipality through which the eompany'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 railway 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 oommunieate the statement to the assessor of the municipality who shall (

a) assess the lands described 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 municipality Qr not, the assessor shall assess the lands and the roadway of the railway company and the superstructure of the road way, and give the notice required by subsection (2).

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

(5) In this secUon, (a) "roadway" means the continuing strip of land owned or occu pied 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 outside the limits of the right of way and owned or occupied by the company :Dar station grounds, extra right of way for sidings, spur tracks, wyes or other trackage; (b) "superstructure" (

i) includes grading, ballast, ties, rails, switches and other track appurtenances, bridges, tunnels, culverts, signals and grade crossing protective appliances, telephone and tele graph lines, fencing on the right of way and station plat- (1'1') forms, but does not include railway stations, office buildings, water tanks, coal docks, wells, pipe lines, pump houses and equip- ment, warehouses, dweHings, roundhouses, turntables, shops and too·1 houses, stock yards, loading platforms or things of a like nature.

addressed to the railway company stating the amount at which the land of the railway company, other than the roadway and superstructure of the roadway, has been assessed.

(3) Whether the statement is placed in the hands of the assessor of the municipality or not, the assessor shall assess the lands of the railway company and give the notice re quired by subsection (2).

(4) 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 raHway leading from place to place within Alberta but does not indude the 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; (b) "superstructure" 0) 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 raHway stations, office build ings, water tanks, coall 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.

Section 25, subsection (1) is amended (

a) as to clause 8 by adding immediately be/ore the words ~'seed cleaning plant" the word "municipal", (

b) by striking out clause 14 and by substituting the following: 14. irrigation works as defined in The Irrigation Act, held by the board of directors of an irri gation district excepting buildings used for residential purposes and the lands used in con nection therewith; (

c) by adding the follo1wing clause after clause 19: 19.1 subject to

section 26, subsection (1), clause 11, all property held by (

i) the board of a university, or (ii) a student's union of a university, or (iii) a graduate student's association of a univ ersity, or 3

Section 25, subsection (1), clauses 8, 14 and 24 presently read: 25.

(1) The f.ollowing property is exempt from assessment by a mun icipality, namely: 8. tw.o-thirds of the value ,of the improvements as determined for assessment purposes of any seed cleaning plant c.onstructed under an agreement authorized by

section 14 of The Agricultural Ser vice Board Act; 14. land and improvements held by the board .of directors of an irrigaUon district except (

i) land and improYements that are not held by the board for the purposes of its offices or its irrigation works (as def ined in The Irrigation Act), and (ii) buildings used by employees of the board as dwellings and situated in a city, town, new town or village; 24. any land .or improvement (

i) used exclusively for the oo'ntrol or abatement of water, soil or air pollution, or (ii) used primarily for the control or abatement of water, soil or air polluti.on to the extent .of its use for pollution control, if the owner has complied with the standards required by the Provincial Board of Health as to control of air, water and soil pollution as determined by that Board. 3

4 (iv) The Alberta Universities Commission; (

d) by striking out clause 24 and by substituting the following: 24. any land Dr improvement (

i) used exclusively for the treatment or dis posal 'Of waste materials for the purpose of controlling or abating pollution of the wa ter, soil or air, or (ii) used chiefly for the treatment or dis posal of waste materials for the purpose of controlling or abating pollution 'Of the water, soil or air to the extent of its use for the control or abatenlent of such pol lution, if the treatment or disposal facilities comply with the standards prescribed by or under any Act for the purpose of controlling water, soil or air pollution; 25. land and improvements vested in any library board established under The Libraries Act and that are used mainly for the purposes of a library; 26. the roadway and superstructure of the roadway of a raHway company, as defined in

section 19; (

e) by adding the following clause after clause 26: 27. a water works supply, distribution system and metering facilities used for the purpose of providing a water supply service to the con sumers of a municipality when owned and 'Operated by an individual or body corporate (

i) upon the expiry of the existing franchise agreemen t, or (ii) when an agreement approved by the Min ister has been made as to payment in lieu of taxes between the 'Owner and the mun icipality, whicJhever occurs first.

Section 26, subsection (1) is amended (

a) by striking out clause 4, (

b) as to clause 9 by striking out subclause (ii) , (

c) by striking out clause 11 and by substituting the following: 11. buildings owned by (

i) the board of a university, or

Section 26, subsection (1), clauses 4, 9 and 11 presently read: 26.

(1) The fo·llowing property is exempt from assessment unless a municipality, by by-law, authorizes an assessment to be made with respe·ct to any or all of the undermentioned properties: 4. notwithstanding

section 84 of The Libraries Act, land and imp~ove ments vested in any library board estab1i:shed under that Act and that are used mainly for the purposes of a library; 9. land together with improvements thereon owned or held under lease from the Crown by a branch or local unit of the Royal Canad ian Legion, the Army and Navy Veterans' Ass,ociation, and any other organization of ex-serviceme·n from time to time approved by the Minister, (

i) if and so long as the property is used chiefly for the purposes of the branch or local unit, and (ii) s.o ,!0Il:g as the pI10perty is not licensed pursuant to The Liquor LlCensmg Act; 11. notwithstanding

section 47 of The Universities Act, buildings owned by (

i) the board of a university, or (ii) a students' union, or (iii) a graduate students association, or (iv) The Alberta Universities Commission, and used for residential purposes, and the lands used in con nection therewith.

(ii) a student's union of a university, or (iii) a graduate student's association of a uni versity, or (iv) The Alberta Universities Commission, and used for residential purposes and the land::; used in connection therewith. 9. The following

section is added after

section 26: ,2'6.1 Notwithstanding sections 25 and 26 or any other Act, an improvement, or part thereof, 1icensed pursuant to The Liquor Licensing Act is nevertheless liable to assess ment and taxation by a municipality for all of the purposes set forth in

section 93.

Section 39, subsections (1), (3) and (4) are amend ed by striking out the words "in the case of a city" wher ever they occur.

Section 45, subsection (1), clause (

b) is amended by adding after the word "assessment" the words "of land or improvements, or both,".

Section 53 is amended (

a) as to subsection (1) by striking out the words "in the case of a city", (

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

(2) Every such amendment shall be (

a) initialled by, or (

b) stamped with a symbol representing the in itials of the municipal secretary or the assessor.

Section 56 is amened by adding the folllowing sub

section after subsection (1):

(1.1) Notwithstanding suhsection (1), the Appeal Board in dealing with an appeal arising from a complaint taken pursuant to

section 45, shall be confined to consideration only of the decision of the court of revision.

Section 66 is struck out and the following is sub stituted: 66. For the purposes of this Part "municipality" in cludes a collecting school district. 5

9. Assessment and ,taxation of licensed premises otherwise exempt.

Section 39, subsection (1) presently reads: 39.

(1) Subject to the other pl'ovisions of this section, upon prepara tion of the assessment roll pursuant to

section 36 and not later than the first day of January mentioned therein, the municipal secretary, or the assessor in the case of a city, shall mail an assessment slip in the pres·cribed form to every person whose name appears on the assessment roll. ll.

Section 45, subsection (1) , clause (

b) presently reads: 45.

(1) A person whose name appears on the assessment roll of any municipality may complain to the court of revision in respect of (

b) an assessment alleged to be too high or too Low, or

Section 53 presently reads: 53.

(1) As soon as a decision is given by a court of reViSIOn the municipal secretary, or the assessor in the case of a city, shall amend the assessment roll in accordance with the decision of the court of revision.

(2) Every such amendment shall be made in ink of a different colour from that of the ()riginal roll and shall be verified by the initials of the assessor or municipal secretary.

Section 56, subsection (1) presently reads: 56.

(1) Any person (

a) who, or the assessment of whose property, is affected by a decision of a court of revision, and (

b) who appeared before the court of revision in person or by agent or sent to the municipal secretary, or the assessor in the case of a city, a document setting out in detail the grounds of his complaint, may appeal to the Appeal Board against the decision.

Section 66 presently reads: 66.

(1) Where any property is situated in a collecting school distric1 the assessment ,o·f the property made by the municipality in which the property is situated shall be the assessment of the property for tile purposes of taxation by the school district.

(2) Immediately after the final oompletion of the assessment roll each year pursuant to

section 36, the municipal se-cretary of a munici p!l-lity within which all or any part of a collecting school district is situated -shall forward to the secretary of the school district, ' (

a) a copy of the assessment roll in so far as it applies to the school district, and (

b) a certificate, under his hand, stating the t,otal assessed value of all property within the municipality and also within the school district and liable to assessment and taxation under this or any other Act. 5

Section 67, subsections (1) and (2) are amended b1/ striking out the 'Words "in the case of a city". '

Section 93 is amended (

a) as to subsection ( 6) by adding after the word;; "total requisitions" 'Wherever they occur the wOTds "plus the allowances authorized by subsection (8) ", (

b) by striking out subsection (12). 17. The follo'Wing sections are added after

section 116: 116.1

(1) Where a by-law has been passed under sec tion 116 and notwithstanding the provisions of the by-law, the appropriate discount on current taxes shaH be allowed, at the time a valid application is received on the amount credited as a result of an application for the homeowners tax discount under The Homeowners Tax Discount Act.

(2) If (

a) an application for the homeowners tax discount under The Homeowners Tax Discount Act is made, (

b) the discount pursuant to subsection (1) has been allowed, and (

c) the application for the homeowners tax discount later proves to be invalid, the municipal secretary shall immediately add the discount allowed on current taxes to' the outstanding taxes. 11H.2 Notwithstanding anything in this or any other Act, payments being mailed to the municipal office for taxes, utility accounts or other aocounts shall be deemed to have been received in the municipal 'office on the date of the postmark stamped on the envelope containing the remi ttance.

Section 135 is amended by striking out subsection (2). 19. The following

section is added after

section 1.53: 153.1

(1) Notwithstanding sections 152 and 153 a municipality, school division, school district or hospital district may inform the municipality, in which the pro posed local improvement is to be undertaken, that the municipality, school division, school district or hospital district wishes to withdraw its right to sign a petition under those sections. 6

15. Secti'On '67, subsection (1) presently reads: 67.

(1) Where, in a'ccordance. with The School Act, the property is to be assessed for either publIc sch(;>ol or separate sc~ool purp,oses a municipal secretary, or the assessor III the case of a City, shall accept (

a) a written statement of the owner 'Of the property, or (

b) a written statement authorized by the owner of the property, that the owner is or is not of the Roman Catholic or Protestant re ligion, as the case may be. 16. Sec'tion '93, subsection (6) presently reads:

(6) The uniform rate of tax pursuant to subsection (5) shall be calculated by dividing the total requisitions from all school divisions and school districts in the municipalty or the total requisitions from all hospital districts in the municipality, as the ,case may be, by the total assessment ,of land and improvements in aU school districts and school divisions in the municipality or in all hospital districts in the municipality plus, in each instance, the assessment of property assessed under The Electric P.ower and Pipe Line Assessment Act W~~in the municipality and thereafter by multiplying the result b~~ The subject matter of subsecUon (12) is covered in

section 94. 17. Self-explanatory.

Section 135, subsection (2) is omitted as unnecessary as the same provisions are contained in

section 135, subsection (6). 19. Right of municipality hospitals and schools as petitioners for local improvements. ' 6

(2) The notice of intention to wi1Jhdraw the right to sign a petition under

section 152 must be submitted to the municipality in which the proposed local improvement is to be undertaken prior to or at the same time as the petition is presented to council.

(3) The notice of intention to' withdraw the right to sign a petition under

section 153 must be submitted to the municipality in which the proposed local improvement is to be undertaken not later than one week after the last pub lication of the notice as provided in

section 153, subsection (1) .

(4) If a notice of intention to withdraw the right to sign a petition is submitted as provided under subsection (2) or (3), the name of the municipality, SdlOOI division, school district or hospital district and the value of their lands abutting or benefited by the locall improvement shall be excluded and the sufficiency of the 'petition shall be determined as if the name of the municipality, school division, school district or hospital district and the value of their lands abutting or benefited by the local improvement did not appear upon the last revised assessment roll.

(5) The withdrawal of the right to sign a petition does not relieve the municipality, school division, school district or hospitall district from the liability for payment of spec ial frontage assessments or special local benefit assessments that may be levied against properties abutting or benefited by the IDeal improvement. 20.

(1) The Libraries Actzs amended by striking out

section 84.

(2) The Universities Act is a'mended by striking out

section 47. 21. This Act comes into force on the day upon which it is assented to and upon so coming into force

section 7, clause (

e) of this Act shall be deemed to have been in fO'rrce at all times on and after October 30, 1970 and, ac cordingly, a corresponding amendment shall be deemed to have been made to the equivalent enactment in force on that date. 7

20. The prOVISIons being repealed contain exemptions from assessment and taxation not 'consistent with sections 25 -and 26 of The Municipal Taxation Act. 7 Title: 1971 (16th, 4th) Bill 52,

An Act to amend The Municipal Taxation Act

Document details

Collection	Alberta — Bills
Citation	L16 S4 4890
Type	bill
Volume / chapter	L16 S4 4890
Language	en
Format	json
Source	PROVINCIAL
Identifier	5cefd05c61112f1e68d9ca37b9eae7b845caae19

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