Bill 16 — Third Session, 19Th Legislature, 30 Elizabeth Ii the Legislative Assembly of Alberta Bill 16 the Municipal Taxation Amendment Act, 1981 (Legislature 19, Session 3)

L19 S3 3888

Alberta — Bills

1981 BILL 16 Third Session, 19th Legislature, 30 Elizabeth II THE LEGISLATIVE ASSEMBLY OF ALBERTA BILL 16 THE MUNICIPAL TAXATION AMENDMENT ACT, 1981 MR. WOLSTENHOLME First Reading ......................... ................... -.--:- ............... " ',' ........ . Second Reading .................................................. . Committee of the Whole .................................................. . Third Reading ............................................................... . Royal Assent

Bill 16 Mr. Wolstellholme BILL 16 1981 THE MUNICIPf,L TAXATION AMENDMENT ACT, 1981 (Assented to , 1981) HER MAJESTY, by and with the advice and consent of the Legislative Assembly of Alberta, enacts as follows: 1 The Municipal Ta.wtion Act is amended by this Act. 2

Section 2, clause 13 is amended by adding the following after subclause (iii): (iii.

i) machinery or equipment that forms an integral part of an operational unit designed or used for or in connection with the excavation or transportation of coal or oil sands, as defined in The Oil Wid Gas Conservation Act, whether or not the machinery or equipment is affixed to land, but does not include machinery or equipment that is exempted by the regulations; 3 S{'ction 6 is amen. 'ed by adding the following after subsection (2 ):

(3) The \':nister may make regulations exempting any machin ery or eljL. yment or class of machinery or equipment for the purposes ot

section 2. clause 13 (iii.I) . ..J Sl'ction 11 is amended by adding the following after subsection (2):

Explanatory Notes 1 This Bill will amend

chapter 251 of The Revised Statutes of Alberta 1970, 2

Section 2, clause 13 presently reads in part: J 3, "imprm'ement'· means (iii) machinery. equipment. appliances. \\'orking tanks and other things incltlding the supporting ./cJlll1dations and FJOtings. bllr ex cluding buildings and excluding tanks llsed exclusi~'ely F)r storage purlJOses. thatj(Jrm an integral part o/'a/1 operotio/1alunit designed ,j()r or llsed in (

A) processing or nwnu/,acttlring. or (

B) the production o/,natural resources or the transmissio/1 of natural resources. or products or by-prodllcts thereof by pipe line, \I'hether or not the machiner\', eqllipment, appliances, lI'orking tallks or other things are so affixed as to become transFerred lI'it/UNiI special mention hy a transFer o/' the land: 3 Consequential to

section 2 of this Bill, 4

Section II presently reads: 1

(2.

I) Notwithstanding any other provision to the contrary, an improvement described in

section 2, clause 13(iii.

l) that is liable to assessment under this Act shall be assessed to the owner of the improvement at the prescribed percentage of its fair actual value. 5

Section 13(2) is amended by adding "or (iii. I)" after "(iii)" wherever it occurs. 6

Section 36(2) is amended (

a) in clause (

j) b.vadding ", other than an improvement de scribed in

section 2, clause I3(iii.I)," after "improvement"; (

b) by adding the following after clause (j): (j.

I) the assessed value of every assessable improvement described in

section 2, clause 13(iii.I); 7

Section 11 4( 1) and (3) are amended b)! striking out •• 12" and substituting" 18".

II (

I) All imprm'emellt or allY class there(?f' Oil assessable lalld shall be assessed to the owner of' the lalld apart Fom the lalld Oil Il'hich the imprm'emellt is situated at the prescribed percentage of' its fair act/wI mlue.

(2) All impro\'ement or allY class there(~f' Oil Iloll-assessable lalld shall be assessed at the prescribed percelltage of its fair actual mlue to the person I\'ho has la) the right or title to the improvemellt, or I

b) the exclusil'e use (~f' the imprm'ement, other thall a persoll Il'ho occupies or uses the imprOl'ement ill all official capacity for the owner of'the lalld.

(3) For the purposes (?f'this sectioll the Lieutellant COI'ernor ill Council I

a) may prescribe a percentage rate applicable to the fair actual mlue of' all improvements, or I

b) may class(fy imprm'emel1ts and prescribe dU!"erellt percentage rates applicable to the fair actual mlue (d' the imprOl'ements ill the dU!"erellt classes. 5 Consequential to

section 2 of this Bill. 6

Section 36(2)(

j) presently reads:

(2) The municipal secretary, or the assessor ill the case (?f'a ci(\" , shall ellter upon the assesssment roll in sofar as his h!f(Jrlllation then/Jermits: (

j) the assessed value of eve,y assessable imprm'emellt separate from the assessment or mluarion, as the case may be, of'the lalld (~f' lI'hich it is a part: 7

Section 114(1) and (3) presently read: 114(

I) The coullcil, h\" br-I{{\I', ma\" require allY or all taxes or allY instalment thereof' to be pl/mble on ~l certain day or days and may by lI'ay of'pella/ty ifllpose such 'additional percentage charge, not exceedillg 12 per cent, as is considered expedient, .f(J/- the nOIl-paymellt of the taxes or an\" instalment thereof' on any day or days named, and may make such iJercentage charge on a sliding scale accordillg to the time the taxes or any instalment thereof" may remain ullpaid.

(3) The council may.li-om time to time by by-I{/\\' challge, alter or I'W".\" the percentage charge and the dates upon Il'hich it is imposed but the aggregate of'a/! percentage charges imposed ill any year shall not exceed a total of' 12 per cent. 2

8 ScL'lioll 11)(

I) prc"cntly rcad,,: 1151

I) The cOllncil. hy hy-I{/\\'. IIIl1y prO\'ide thllt In the e\'elll of' (fl/\' tllxes relll(fining lin/wid lI/ter the 31st dllY or Decem her or the ye~tr.l(;r \\'hich ther lIr(' Ic\'icd there shal/ he added thereto /Jr lI'lIy orpel/(/It\' (/1/ (/11/011111 or ([II/Ollnts not exc('cding (/// aggregate rare or 12 per cei/f ill thc ncxt ,llIccceding YCllr and in ('(fch ,llIccculing year thereafter so IOl/g as thc tllxes rell/ain IInpllid, 3

Section JJ 5 (1) is amended by striking out" 12" and substituting "18". 9 Sections 2 to 6 of this Act shall be deemed to have been ill force on and from December 31, 1980. [n accordance with

section 4(1) of The

Interpretation Act. 1980. this Bill. except sections 2 to 6. comes into force on the date it receives Royal Assent. 3 Title: 1981 (19th, 3rd) Bill 16, The Municipal Taxation Amendment Act, 1981

Document details

Collection	Alberta — Bills
Citation	L19 S3 3888
Type	bill
Volume / chapter	L19 S3 3888
Language	en
Format	json
Source	PROVINCIAL
Identifier	7ee46fa24db8d1df11864a4b6d47511b40f49698

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