Bill 92 (Legislature 11, Session 4)

L11 S4 7003

Alberta — Bills

Bill No. 92 of 1951. A BILL TO AMEND THE ASSESSMENT ACT. NOTE. This Bill amends The Assess1nent Act, being

chapter 157 of the Revised Statutes of Alberta, 1942. The

interpretation

section is amended by adding defini tions of the terms "school" and "school building".

Section 5 is amended by striking out clauses (

a) to (dd) inclusive of subsection (1) and by substituting six new clauses.

Section 5 deals with exemption from assessment and taxation. The new clauses (a), (

b) and (

c) set out the exemptions for school buildings. These clauses have been reworded slightly in the light of the new

definitions of "s,chool" and "s,chool building" and they now define more precisely what buildings and other property are entitled to the exemption. The new ,clause (

d) exempts land and personal property belonging to a municipality. The next two clauses exempt lands and buildings u,sed for divine ser vice or public worship and for cemeteries. These clauses are also similar to the present ones but they have been reworded for purposes of clarification. The amended clauses more clearly indicate what buildings are entitled to the exemption, including in the case of a ,cemetery buildings used for burial purposes I

Section 7, subsection (la), clause (

b) is amended. At present, under this clause the secretary-treasurer of the municipality gives to the secretary-treasurer of the school division, a certificate of assessed value showing the total assessed value of all personal property. The effect of the amendment is that the certifi'cate will show the total assessed value of all personal property other than stock-in trade A personal property assessment on stock-in-trade is frequently used in lieu of a business tax whi,ch is not covered by the certificate. Inequalities occur when some units in the division have the stock-in-trade assessment and others do not.

The effect of the amendment is to delete the stock-in trade assessment leaving only the personal property assess ment of machinery, equipment, etc., which represents actual additional wealth in the community.

Section 7 is amended by striking out subsection (5) and substituting a new subsection. This subsection exempts in dustrial or business buildings until they are ,completed. It

ii is desirable to have a more definite cut-off date for determ ining the assessment than the date of completion of the building as this leads to uncertainty. The amended sub

section provides that if the building is not in operation or occupied prior to the 1st day of July in any year it is exempt from assessment and taxation for that year. This means that incomplete buildings will be treated in the same way as the assessment of all buildings and improvements, namely, the assessment is to be made not later than July 1st.

Section 8, subsection (7) is amended. This subsection provides that the personal property tax is only payable to one municipality. Where the owner has paid the tax no other municipality may collect. The effect of the amend ment is to entitle the municipality to the tax which assesses the property first.

Section 8, subsection (8) is struck out and a new sub

section is substituted. T he subsection provides that where personal property has been "assessed and taxed" it cannot oe assessed agaIn. The purpose of the amendment is to make it clear that the right to tax is determined by priority of assessment. The amended subsection provides that when personal property has been assessed once it cannot be assessed again. Bubsection (10) is amended similarly by striking out the words "and taxed". This subsection is in tended solely for the purpose of setting the time for assessment. Subsection (11) of

section 8 provides that where a busi ness tax is levied against a business the personal property used in connection with the business cannot also be assessed and taxed. The effect of the amendment is to make it clear that this refers to a personal property tax by the same mu nicipality and does not prevent another municipality from levying a personal property tax if the personal property comes within its jurisdiction. Se,ction 12 is amended by striking out subsections (1) and (3) and by substituting a new subsection (1). Sub section (1) deals with the assessment of buildings on land which is exempt.

The amended subsection makes it clear that it refers only to assessable buildings. It also makes it clear that it is the building alone which is to be assessed.

Section 17 is amended by striking out subsection (2a) and by substituting three new subsections. The Municipal District Act already authorizes a municipal district to re quest the Director of Assessments to have an assessment made. The effect of these amendments is to clearly set out the procedure which is to be followed in such a case.

Section 18 is amended by striking out subsection (1) and substituting three new subsections. The time for making a request for an assessment to the Director of Assessments is extended from April 1st to May 1st. Experience has shown that this still gives sufficient time to permit the completion

iii of the assessment before July 1st. Provision is also made to enable the council to pass the resolution requesting the reassessment in the previous year. Subsection (4) of

section 18 is struck out and a new sub

section is substituted. The present subsection requires all assessments to be completed not later than July 1st, which means that no assessments can be made for six months in each year. The amended subsection enables the asseSSor to make his assessments at any time . .

Section 19, -clause (

a) is amended to make it dear that it is only the assessment of real property that is required to be completed prior to July 1st. Personal property may be assessed at any time not later than September 1st. A new subsection (2) is added to

section 19. It provides that when an assessment has been completed in the previous year or in the ,current year by an assessor designated by the Director of Assessments, the local assessor appointed by the council or by the Minister may complete the assessment by simply checking only those parcels which have changed after the making of the assessment.

Section 21, subsection (10) is amended. This subsection deals with the amendment of a business tax by-law. The addition made to this subsection provides for the case of amendment by a by-law passed pursuant to subsection (14) or by an order of the Alberta Assessment Commission. A new subsection (13a) is added to

section 21. At pres ent the Assessment Commission can only deal with assess ments whieh are unfair or discriminatory. In the case of a rental by-law the percentage rate of levy may also dis criminate against a parti~ular dass of business. The new subsection gives the Commission authority to deal with levies as well as assessments. Sections 24 and 25 are struck out and two new sections are substituted. The effect of these amendments is to pro vide that the return of assessments may be made by in stalments as they are completed.

Section 26 is similarly amended to provide for partial returns.

Section 27, subsection (1) is amended for the same reason to enable the secretary-treasurer to mail out assessment slips to those persons whose assessment has been made prior to the final completion of the assessment roll.

Section 29 is struck out and a new

section is substituted. The

section has been reworded for purposes of clarification. It makes it clear that if the council is going to authorize the correction of errors or omissions in the assessment roll it must act prior to the 15th of October. It specifically pro vides for the reassessment of property where the parcel was assessed but an assessable building was omitted, or where a building which was destroyed or removed has been wrong-

iv fully assessed with the land. The new

section also makes it clear that it is the secretary-treasurer who makes the actual corrections on the roll. This Bill comes into force upon assent. KENNETH A. McKENZIE, Legislative Counsel. (This note does not form any part of the Bill but i/.offered in explanation of its provisions.)

BILL No. 92 of 1951.

An Act to amend The Assessment Act. (Assented to ,1951.) HIS MAJESTY, by and_ with the advice and consent of the Legislative Assembly of the Province of Alberta, enacts as follows: 1. The Assessment Act, being

chapter 157 of the Revised Statutes of Alberta, 1942, is hereby amended.

Section 2 is amended by adding immediately after

Section 2 clause (

t) the following new cl'auses: amended " (tt) 'school' means an elementary school, high school or "school" vocational school constituted under the provisions of The School Act. 1951, or other Act of the Prov- ince respecting schools, operated as one unit under the supervision of one principal; " (ttt) 'school building' means any building used or in- "s<:h~ol" tended to be used for school classrooms, and in- bUIldmg eludes any other room in such a building used or maintained for school purposes, but excludes any portion of such a building used or maintained for residential or other private purpose;".

Section 5, subsection (1) is amended by striking out

Section 5 clauses (

a) to (dd) inclusive and by substituting the follow- amended ing: " (

a) the school buildings and lands owned and occupied ~C~~?l by a ~chool district or s'chool division solely for the e~~m~g purpose of a school,- tlons,- "(

i) which, in the case of a town or village, shall i~ town or not exceed four acres of land. for each school, vlllage or where required and used for school pur- poses, such greater acreage as may be exempted by a by-law of the town or village; and "(ii) which in the case of any other municipality in munncipal , , and shall not exceed eight acres of land for each improve- school, or, where required and used for s'chool ~~r:icts purposes, such greater acreage as may be ex empted by a by-law of the muni,cipal district, or in the case of an improvement district, by an order of the Minister; " (

b) all dormitories, offices, garages, workshops, ware- ~f~~~i~~:n houses, and all buildings other than school buildings sc~oo:l if used or intended to be used solely for the pur- bUIldmgs

personal property municipal property Exemption for religious body,- in town or village in other municipali ties cemeteries

Section 7 amended Industrial buildings

Section 8 amended Personal property assessment by school district 2 pose of a school, and the land necessary as a site for any such buildings which are owned and occupied by a school district or school division for the public use of the school district or school division; " (

c) all personal property held by and for the public use of a school district or school division; "(

d) land and personal property belonging to any mun icipality when held for the public use of the mun icipality; "(dd) land held by or for the use of any religious body on which is situated a building chiefly used for divine service or public worship, together with the build ing but exdusive of any other building thereon,- "(

i) in the case of a town or village to the extent of one-half acre or such greater acreage not in excess of four acres as may be exempted by by-law from assessment and taxation; and "(ii) in the case of any other muni,cipality to the extent of three acres; "(ddd) land in use as a public cemetery, to the extent of twenty-five acres, together with any building or structure thereon used for burial purposes but ex clusive of any other building;".

Section 7 is amended,- (

a) by adding immediately after the words "personal property", where they occur in subsection (1a), clause (b), the words ", other than stock-in-trade"; (

b) by striking out subsection (5) and by substituting the following: "

(5) Notwithstanding the provisions of subsec tion (1), where buildings and improvements in tended for industrial or business purposes are not completed or in operation or occupied prior to the first day of July in any year, the council of the municipal district, by bY-law, shali exempt such buildings and improvements from assessment and taxation for that year.".

Section 8 is amended,- (a) ?y striking out the words "has paid a tax levied In any year by any municipality", where they Occur in subsection (7), and by substituting the words "has become liable to assessment and taxa tion and has been assessed in any year by a munici pality or city" ; (

b) by striking out subsection (8) and by substituting the following: "

(8) Where personal property has become liable to assessment and taxation in any year by a collect ing school district and has been assessed pursuant to

section 6, such personal property shall not be

8 liable to assessment and taxation in that year by any other collecting school district or by any mun icipality for school purposes."; (

c) by striking out the words "and taxed" where they occur in subse,ction (10); (

d) by adding at the end of subsection (11) the words "in the same municipality".

Section 12 is amended,-

Section 12 amended (

a) by striking out subsection (1) and by substituting the following: "12.

(1) Where an assessable building, struc- Assessment ture or erection is situate on land which is exempt of structure • on exempt from assessment and taxatIOn, the building, struc- land ture or erection shall be assessed to the owner there- of at its fair actual value as if the same were land." ; (

b) by striking out subsection (3).

Section 17 is amended by striking out subsection (2a)

Section 17 and by substituting the following: amended "(2:

a) Notwithstanding the provisions of subsection (2), Request for the Minister, in the case of an improvement district, or the ~;s~~~lI~~. council in the case of a municipal district, may requisition of Ar~SS the Director of Assessments to have a new assessment ~~r:li~i~~al or made in the improvement distric~ or municipal district, as ~~;tO~f~trict the case may be, pursuant to

sectIOn 55 of thIS Act and sec- tions 24 and 25 of The Assessment Commission Act. " (2b) When any such new assessment has been duly Director of authorized pursuant to subsection (2a), the Director of !~~e~ss~:~~ts Assessments may designate an assessor, and any assistants he deems necessary, to make the required assessment. " (2c) The assessor so designated shall assess the property specified in the authorizing order of the Minister and in a,ccordance with the directions contained therein.".

Section 18 is amended,-

Section 18 amended (a) (

b) by striking out subsection (1) and by substituting the following: "18.

(1) The council of a town or village, by Request for . . ·t· th D· t f A assessment resolutIOn, may requIsI IOn e Irec or 0 ssess- by Director ments to have a general assessment made of all of t .. d . t . th t Assessmen s land, buIldIngs an Improvemen s In e own or iI?- town or village. VIllage " (la) The resolution shall be passed prior to the first day of May in any year if the assessment is required for taxation purposes in that year. "(lb) The resolution may be passed at any time in the current year if the assessment is required for taxation purposes in the following year." ; by striking out subsection (4) and by substituting the following:

Director of Ass~sments may assess

Section 19 amended

Section 21 amended Alteration of levy on appeal 4 "( 4) Upon receipt of a resolution requisitioning an assessment as provided in subsections (1) and (3), the Director of A~sessments may designate an assessor and any assIstants he deems necessary, who sh~ll assess every parcel of land, including buildings and improvements, liable to assessment and taxation in the town or village,- "(

i) not later than the first day of July in any year if the assessment is required for taxation pur poses in that year; "(ii) at any time in the current year or at any time not later than the first day of July in the follow ing year if the assessment is required for taxa tion purposes in the following year.".

Section 19 is amended,- (

a) by renumbering the

section as subsection (1); (

b) by striking out the words "as well as all other property liable to assessment and taxation", where they occur in subse'ction (1), clause (a); (

c) by adding immediately after subsection (1) the following new subsection: "

(2) When an assessment has been completed in the previous year or in the current year by an assessor designated by the Director of Assessments and the said assessment is to be used for purposes of taxation in the current year, the assessor appointed by council, or in the case of an improvement district the assessor appointed by the Minister, shall, not later than the first day of July of that year, assess all parcels the values of which have changed since the completion of the assessment due to physical ,causes other than fair wear and tear on buildings and improvements.".

Section 21 is amended,- (

a) by adding at the end of subsection (10) the words "or by a by-law passed pursuant to subsection (14), or by an order of the Alberta Assessment Commis sion issued pursuant to' subsection (13) or 13a)"; (

b) by adding immediately after subsection (13) the following new subsection: "(13a) In any case where it is made to appear to the Assessment Commission on the hearing of any appeal that any levy made under the provisions of subsection (7) in respect of any trade, business or profession, or any class thereof, under a by-law is unfair or discriminatory, the Commission, by order, shall alter or vary 'any such levy which it deems to be unfair or discriminatory, and the levy so altered or varied shall be substituted for the original levy,

5 and the tax calculated thereon shall be the tax pay able in respect of trades, businesses and professions affected thereby.". 11. Secti.ons 24 and 25 are struck out and the following Sections 24 are substituted : :~~~~ed "24. The assessor of each municipality, not later than Return of the dates fixed by this Act for the .completion of assess- assessor ments, shall make returns or a return to the secretary treasurer in the forms or form prescribed by the Minister of the assessments made by him pursuant to any of the pr.o- visions of this A'ct. "25.

Upon the completion of the return, or if more than Statutory one return has been made, upon the ,completion of each re- ~;t;:ration turn, the assessor shall make and attach thereto a statutory attached. to declaration in the form prescribed for partial or for final ~::~:~or s returns, as the case may be.".

Section 26, subsecti.on (1) is amended by striking out

Section 26 all that portion preceding clause (

a) and by substituting amended the following: "26.

(1) The secretary-treasurer shall prepare an Preparation assessment roll and upon receipt by him of any return made ~e~~s~~fi by the assessor pursuant to the provisions of this Act immediately shall enter upon the roll in S.o far as his then information permits,-".

Section 27, subsection (1) is amended by striking

Section 27 out the words "When any assessment roll has been duly amended prepared, the secretary-treasurer shall forthwith mail to every person whose name appears on that roll an assess- ment slip" and by substituting the w.ords "The secretary treasurer shall 'mail to every person whose name appears on the assessment roll an assessment slip". 1.'4.

Section 29 is struck out and the following is sub- sectiodn ~9 stituted : amen e "20.

(1) At any time prior to the fifteenth day of Correction . th M' . t . th f' of errors October In any year, e InIs er In e .case 0 an Im- provement distriet and the c.ouncil in the ease of any other municipality, may authorize the correction of errors or omissions in the assessment roll. "

(2) In the case of any property, trade, business or pro fession which sh.ould have been assessed not later than the first day of July but was not assessed, the asseSSor may be direeted,- "(

a) to assess such property, trade, business or profes sion forthwith as it should have been assessed un der the provisions of

section 18 or

section 19 or sections 20. and 21, as the ease may be; and " (

b) to include such new assessment in his return to the secretary -treas urer ; and the secretary-treasurer may be directed to place such assessments on the roll.

Coming into force 6 "

(3) In the case of a person whose name should appear on the assessment roOll but does not appear thereon, or in the case of other errors or omissions in the roll, the correc tion of which would not involve a .change in the assessed value, the secretary-treasurer may be directed to correct any such errors or omissions in the roll. "( 4) All additions to and corre,ctions of the assessment roll made under authority of this

section shall be dated and initialled by the secretary-treasurer or the person desig nated by him.". 15. This Act shall come into force on the day upon which it is assented toO.

No. 92. FOURTH SESSION ELEVENTH LEGISLATURE 15 GEORGE VI 1951 BILL

An Act to amend The Assessment Act. Recei ved and read the First time ..... Second time ..... Third time "" HON. MR. GERHART. Title: 1951 (11th, 4th) Bill 92,

An Act to amend The Assessment Act

Document details

Collection	Alberta — Bills
Citation	L11 S4 7003
Type	bill
Volume / chapter	L11 S4 7003
Language	en
Format	json
Source	PROVINCIAL
Identifier	7d101c47fa2b26736af82051122fbbd2617caecf

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