Bill 106 (Legislature 14, Session 1)

L14 S1 5996

Alberta — Bills

No. 106 1st Session, 14th Legislature, Alberta 8 Eli~abeth II BILL 106 A Bill respecting the Assessment and Taxation by Municipalities of Certain Utilities HON. MR. HOOKE Printed by L. S. WALL, Printer to the Queen's Most Excellent MajNty, Edmonton, Alberta, 1960

Explanatory Note Generat!. This Bill enacts a new Act respecting the method of assessment and taxation of certain works and properties CY.f certain utilities. Henceforth, the assessment of pipe lines and electrical power works and! transmission lines win be carried out as directed by this Act, not under the governing municipal Act or Acts. 2.

Definitions.

BI LL No. 106 of 1960

An Act respecting the Assessment and Taxation by Municipalities of Certain Utilities (Assented to , 1960) HER MAJEST,Y, by and with the advice and consent of the Legislative Assembly of the Province of Alberta, enacts as follows: 1. This Act may be cited as "The Utilities Municipal Taxation Act".

Interpretation 2. In this Act, (a) "Board" means the Alberta Assessment Appeal Board appointed pursuant to The Assessment Ap peal Board Act; (b) "munjcipality" means a city, town, new town, vil lage, municip'al district, county, improvement dis trict, special area or school district in a national p1ark; (c) "pipe line" means a line of pipe including loops, by passes and the valves, cleanouts, measuring devices, fastenings and appurtenances thereto situate in, on or under a continuous s'trip of land, pipe line 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 includes (

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

v) transportation lines, (vi) any pipe for the conveyance or disposal of any water, salt wiater or gas used in or incidental to the production of gas or oil or both, (vii) any pipe in any gas well, oil well or gas and oil well, water source and injection wells, gas and liquid petroleum injection wells and salt water disposal wells, and (viii) pipe line rights of way or easements, but does not include (ix) well control head installations,

2 3. Oertain other Acts to have application hereto in certain mat ters incidental to assessment and taxation. 4. Assessment of pipe line and works and transmission lines.

2 (

x) the intake valve or outlet valve or any installa tions, m'aterials, 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 facilities, or (xi) buildings used to house plant machinery, or as 'offices or dwelling houses of employees or the land on which such buildings are situated; (d) "prescribed" means prescribed by the regulations; (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 Minister of Municipal Affairs in the case of an improvement district or special area; (I) "Supervisor of Assessments" means the Supervisor of Assessments appointed pursuant to The Munici palities Assessment and Equalization Act,· (g) "works and transmission lines" means (

i) the installations, materials, devices, fiUings, apparatus, appliances, equipment, plant ma chinery, or ways and easements, constructed or acquired for or used in the generation, transformation, transmission, distribution, de livery, sale or use of electricity, 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. Application of Other Acts 3. The provisions of the following Acts, namely, (

a) The City Act, (

b) The Town and Village Act, (

c) The Municipal District Act, (

d) The Improvement Districts Act, (

e) The School Act, and (

I) The Tax Recovery Act, so far as any such Act governs the municipality imposing the tax and so far as any such Act relates to the collection and recovery of taxes, the imposition of penalties and the giving of discounfs, are applicable in the case of a tax im posed in accordance with this Act. Assessment 4.

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

3 s. Assessment to. be made by Superviso.r of Assessments. 6. Info.rmatio.n to. be furnished Superviso.r o.f Assessments. 7. Appeal to. the ALberta Assessment Appeal Board. 8. Assessment as made to. fo.rm assessment fo.r municLpal tax.

(2) Nothing in this Act affects the power of a munici pality to assess and tax by way of local improvement or frontage assessment in the case of a pipe line, or part thereof, or works and transmission lines, or part thereof, situated in the municipality and subject to loc'al improve ment or frontage tax. 5.

(1) Not later than the thirty-first day of December in each year the Supervisor of Assessments shall make an as sessment of all pipe lines and all works and transmission lines in the Province for the purposes of taxation in the succeeding year.

(2) On or before the first day of February in the year following the year in which an assessment has been com pleted pursuant to subsection (1), the Supervisor of Assess ments shall send by mail to each municipality affected by such assessment and to each person liable to payment of tax under this Act, an assessment notice which shall be in the form prescribed.

(3) No assessment shall be held invalid by reason of non receipt of the assessment notice by the person to whom it was addressed.

(4) In making an assessment under this Act, the Super visor of Assessments shall determine all assessments at fair actual value in accordance with the standards and methods prescribed by regulation under this Act. 6.

(1) A person who is the owner of or has control of a pipe line or works and transmission lines, that is or may be liable to assessment under this Act, shall, annually on or before the first day of April in every year, transmit to the Supervisor of Assessments a signed statement furnishing such information, in such manner, as the Supervisor of Assessments may require for the purpose of making an assessment under this Act.

(2) A person mentioned in subsection (1) who 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. 7. A municipality or a person mentioned in subsecti'On (1) 'Of

section 6 who is dissatisfied with any assessment made by the Supervisor of Assessments pursuant to

section 5, may, within thirty days after the date of mailing of the notice of assessment, appeal therefrom to the Board by serv ing upon or sending by registered mail to the Board and the Supervisor, a notice thereof in writing. 8.

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

4 9. The amount of the assessment to be entered in the municipal assessment and tax roll. 10. Statement of assessment. II. Tax to be paid: on pipe line and works and transmission lines. 12. Rlate of levy. 13. Business tax.

(2) When an appeal is taken the assessment as con firmed, varied, modified or altered by the Board, shall be the value upon which the tax imposed by the municipality is determined. 9.

(1) The secretary-treasurer shall enter in the assess ment and tax roll the amount of the assessment as furnished to him by the Supervisor of Assessments.

(2) The secretary-treasurer shall report the assessment in the appropriate forms used for requisition purposes under The School Act, The Municipal Hospitals Act and The Hospitalization Benefits Act, 1959. 10. The amount of the assess,ment as furnished to the secretary-treasurer by the Supervisor of Assessments shall be included in the assessed value of lands and improvements mentioned in (

a) section 630 of The City Act, (

b) section 421 of The Town and Village Act, (

c) section 382 of The Municipal District Act, (

d) section 21 of The Municipalities Assessment and Equalization Act, (

e) sections 284 and 297 of The School Act, (

f) section 110 of The Municipal Hospitals Act, and (

g) section 12 of The Hospitalization Benefits Act, 1959. The Municipal Tax 11. Every person whose business is (

a) the operating of a pipe line, or (

b) the generation or transmission of electrical power or electrical energy, shall pay a tax annually upon the assessed value, as de termined pursU'ant to this Act, of his pipe line or works and transmission lines, as the case may be, to the municipalities wherein the pipe lines or works and transmission lines, or any portion thereof, is or are situated. 12. The tax payable pursuant to

section 5 shall be levied by the secretary-treasurer at such rate on the dollar as may from time to time be fixed by the Lieutenant Governor in Council, upon the assessed value of the pipe line or works and transmission lines, as the case may be, within the municipality, as determined by the Supervisor of Assess ments under this Act. Miscellaneous 13. Where any pipe line or any works and transmission lines are as,sessable under this Act, no business assessment or business tax shall be levied against the owner or occupier of the premises used by him for the purpose of the pipe line or works and transmission lines, as the case may be.

5 14. Limitation of time. 15. Supervisor may inspect premises. 16. Offence and penalty. 17. Regulations. 18. Rate of taxation to be prescribed by Lieutenant Governor in Council. 19. The Electric Power Taxation Act and The Pipe Line Taxation Act may ibe repealed by proc'l'amation. 20 . .AJct to be proclaimed with reg~rc;;1. to ta~in'g sections.

5 14.

(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 of Municipal Affairs may by order from time to time appoint 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 m'ay 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. 15. The Supervisor of Assessments, or any person desig nated by him for the purpose, shall be permitted to inspect and examine any pipe line and any works and transmission lines at any time during the ordinary operating hours of the pipe line or works and transmission lines, and for that purpose has a right of access over any lands upon which any part of the pipe line or works and transmission lines are situated. 16. A person who contravenes a provision of this Act is guilty of an offence and liable on

summary conviction, when no express penalty is elsewhere provided 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. 17. The Minister of Municipal Affairs may make regula tions (

a) prescribing forms for use under this Act, (

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

c) providing for any matter or thing deemed neces sary or advisable to facilitate the carrying out of the provisions of the Act according to their true intent. 18.

(1) The Lieutenant Governor in Council may from time to time provide the rate which shall apply in each year for the purpose of taxation under this Act.

(2) In a school district in a national park the rate pro vided by the Lieutenant Governor in Council or the rate levied by the school district, whichever is'the lesser, shall apply. 19. The Electric Power Taxation Act, being chap ter 98 of the Revised Statutes and The Pipe Line Taxation Act, being

chapter 235 of the Revised Statutes, may be re pealed by proclamation of the Lieutenant Governor in Council 20. This Act comes into force on the day upon which it is assented to, excepting sections 3, 4, 11, 12, 13 and 18 which come into force on the day or days to be fixed by proclama tion.

No. 106 FIRST SESSION FOURTEENTH LEGISLATURE 8 ELIZABETH II 1960 BILL

An Act respecting the Assessment and Taxation by Municipalities of Certain Utilities Received and read the First time ......................................... . Second time ...................................... . Third time ........ HON. MR. HOOKE Title: 1960 (14th, 1st) Bill 106,

An Act respecting the Assessment and Taxation by Municipalities of Certain Utilities

Document details

Collection	Alberta — Bills
Citation	L14 S1 5996
Type	bill
Volume / chapter	L14 S1 5996
Language	en
Format	json
Source	PROVINCIAL
Identifier	6ed139ab3585c4cb272548250ff0a13f5076ca5c

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