Bill 50 — A Bill To Establish the Alberta Assessment Equalization Board and To Provide For Its Duties and Functions (Legislature 13, Session 3)

L13 S3 6287

Alberta — Bills

No. 50 3rd Session, 13th Legislature Alberta 5 Elizabeth II, 1957' BILL 50 A Bill to Establish the Alberta Assessment Equalization Board and to Provide for its Duties and Functions HON. MR. HOOKE EDMONTON, ALBERTA Printed by A. SHNITKA, Printer to the Queen's Most Excellent Majesty 1957

Explanatory Note GeneraL This Bill enacts a new Act entitled "The Municipal ities Assessment and Equalization Act". It will replace some pro visions of The Alberta Municipal Assessment Commission Act, which is to be replaced by The Assessment Appeal Board Act, authorizing the appointment of a Director of Assessments and inspectors and assessors to assist the Director. This Act will create their duties and functions. This new Act will authorize the establishment of an Assessment Equalization Board and estab lish its duties and functions in respect of' making equalized assess ments. 1. Name of new Act. 2. Defines terms used in Act.

BILL No. 50 of 1957

An Act to Establish the Alberta Assessment Equalization Board and to Provide for its Duties and Functions (Assented to , 1957) HER MAJ~ST~, 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 Municipalities Assess ment and Equalization Act".

Interpretation 2. In this Act, (a) "assessor" means the assessor duly appointed un der statutory authority by any municipality, or an assessor appointed to the staff of the Director of Assessments; (b) "Board" means the Alberta Assessment Equaliza tion Board appointed pursuant to this Act; (c) "chairman" means the chairman of the Alberta Assessment Equalization Board; (d) "Director" means the Director of Assessments ap pointed pursuant to this Act; (e) "equalized assessment" means (

i) assessment of the rateable lands within a municipality established on a COlnmon basis of valuation, and (ii) assessment of the total rateable land within a municipality established on a common ~as.is of valuation with the total rateable land WIthIn other municipalities; (I) "inspector" means any inspector of assessments appointed pursuant to this Act; (g) "Minister" means the Minister of Municipal Af fairs; (h) "municipality" means any city, town, village, municipal district, county, improvement district and special area; (i) "rateable land" (

i) in a city, town or village, me~ns ~and t~at is liable to assessment and taxatIon, InclusIve of the buildings and improvements thereon, and

2 3. Authorizes the office of Director of Assessments, assistant directors and inspectors of assessment. 4. Authorizes the appointment of additional assessors to the staff of the Director of Assessments. 15. Emp.owers the Director of Assessments to recommend stand ards and methods of assessment, and to suggest regulations for assessors to secure general uniformity in assessment throughout the Province; and also empowers the Director to make assess ments pursuant to other Acts where thereby required. 6.

The Minister .of Municipal Affairs is herein authorized to prescribe standards and methods of assessments as recommended by the Director, and to make regulations for the guidance of assessors to achieve general unif·ormity. The rules and regula tions are to be consistent with the requirements of other Acts, to be published and to have the effect of enactment in this Act. 7: Permits the Director to make recommendations and give advIce to !'lsses~ors of cities, upon request therefor, to obtain general umformity in assessments..

2 (ii) i~ any other municipality, means land that is lIable t? ~ssessment. and taxation exclusive of the bUIldIngs and Improvements thereon. Director and Inspectors 3.

(1) Subjec~ to The. Public Service Act, the Lieu ten3:nt Governor In CouncIl may from time to time appoint ~ DIrector of Assessments and such assistant directors and Inspectors of asses~ment as may b~ deemed necessary, and fix the remuneratIon and prescrIbe the duties of any person so appointed.

(2) The Director, assistant directors and inspectors of assessme,nt appointed und~r. subsection (1) shall, subject to the dIrectIon of the MInIster, perform the duties and exercise the powers conferred upon the Director of Assess ments by this Act and such other duties as may be assigned to them by the Lieutenant Governor in Council. 4. Upon the recommendation of the Minister, the Lieu tenant Governor in Council may from time to time appoint such assessors to the staff of the Director as may be deemed necessary and may fix their remuneration and pre scribe their duties. 5. The Director shall (

a) make recommendations to the Minister as to stand ards and methods of assessment, and may for the purpose of securing general uniformity in assess ments suggest to the Minister regulations for the guidance of assessors in making assessments in any municipality, (

b) make any assessments that the Director is by any other statute required to make. ,6.

(1) Upon the recommendation of the Director, the Minister may prescribe standards and methods of ~ssess ment and rules, regulations and forms for ~he gUl.d~nce of all or any assessor in making assessments In munICIpal- ities, other than cities.

(2) Every standard and method and rule, regulation and form made pursuant to this

section (

a) shall be consistent with the provisions of any other statute, and (

b) shall be published in The Alberta Gazette.

(3) Every standard and method and rule and. re~ulation made pursuant to this

section has upon publIcatIOn the same force and effect as if it had been enacted as a part of this Act. 7. The Director, upon receipt of a request t?erefor from a city, may consult with the assessor of that CIty and make recommendations as to standards and methods of assess-

3 8. Authorizes the Director's staff to make an assessment in a municipality other than a city, upon a request therefor, and divides the costs thereof equally. 9. Gives certain specified powers to the Director, assistant directors and inspectors for and in respect of assessments. ~O. Municipalities required to furnish Director, free of charge, any record of the municipality for which the Director applies to the municipality. 11. Sets out the c1rcumstances in which the Director is em powered to recommend measures to rectify assessments that are not in conformity with law or not otherwise fair and equitable. ~2.

Prescribes the Minister's powers to rectify assessments upon a recommendation therefor from the Director.

3 ment, and give such other advice and assistance as m 1?e necessary for the purpose of securing general uniformi~~ In assessments. 8.

(1) The Dir.e~tor,. upon receipt of a request there for, from any munIcIpahty other than a city may designate one or more ass~ssor.s of the Director's st~ff to make the assessment requIred In any such municipality.

(2) Fifty per cent of the cost of any assessment made under this

section shall be borne by the Department of Municipal Affairs and the remaining fifty per cent con stitutes a debt due to the Crown and shall be paid by the municipality concerned upon submission of the account of the Department of Municipal Affairs. '9.

(1) The Director and every assistant director and inspector (

a) may for any purposes relating to an assessment, enter upon and inspect any land or property, and (

b) may in his discretion cancel the assessment of any assessed parcel and make a new assessment in lieu thereof.

(2) An assessor shall on demand produce to the Director or to an assistant director or inspector of assessments, as the case may be, all books, plans, papers or other docu ments in the assessor's possession, custody or control and relating to any assessment.

(3) For the purpose of making any inquiry in relation to an assessment, the Director, and every assistant director and inspector, has the same power (

a) to compel the attendance of witnesses before him, and (

b) to receive evidence on oath or on solemn affirm ation and to administer oaths or solemn affirm ations, as is conferred upon a commissioner appointed pursuant to The Public Inquiries Act. 10. A municipality to which the Director makes ap~li cation for any statement, report, copy of document ?r In formation for the purposes of this Act shall immedIately furnish the same free of charge. 11.

When in the opinion of the Director the. asse~sment of a municipality is not in substantial c~nformIty wIth ~he law or is not fair and equitable either In general,. h~VI~g regard to other assessments, or in detail, and It IS In the interest of the public that there should be a n~w assessment the Director shall certify the same to the MIn ister and .:nay recommend to the Minister measures cal culated to rectify the assessment. 12.

(1) Where the Director h!l-s c.ert~fied t~ the Minis~er that the assessment of any municIpalIty IS not In substantIal

4 ~3. Makes prOVISIOn for appeals to the Alberta Assessment Appeal Board from any assessment made by the Director, except under The Assessment Act, or from any assistant director or an inspector. ~4. Makes provision for the establishment of a three-member Alberta Assessment Equalization Board.

4 ~onformity wit.h the law or is not fair and equitable either In.general, hav.In¥, r~gard t.o any other assessment, or in de taIl, and that It IS In the Interest of the public that there sho~ld be a new assessment, the Minister may in his dis cretIOn by order (

a) decl~re the whole assessment or any part or parts thereof specified in the order to be void , (

b) direct a new assessment to be made in lieu thereof and ' (

c) give all necessary directions and make all neces sary provisions as to the manner and times in which all proceedings and things directed or authorized by any statute are to be done.

(2) If at any time, after making an order under this section, the Minister is of the opinion after due inquiry that the assessor of the municipality is incompetent or un suitable, the Minister may order the council of the munici pality to dismiss the assessor and the council shall im mediately appoint another person to act in his stead.

(3) If the council of a municipality makes default in complying with an order of the Minister for thirty days after the date of the mailing of a copy of any such order to the clerk or secretary-treasurer thereof, the Minister may by writing under his hand dismiss the assessor thereof and appoint another person in his place.

(4) A substitute assessor appointed by the Minister un der subsection (3) has all the powers and duties of the assessor of the municipality, and the council shall pay the substitute assessor such remuneration as may be fixed by the Minister in the order appointing the substitute assessor. 13.

(1) An appeal lies to the Alberta Assessment Ap peal Board (

a) from any assessment made by the Director, other than an assessment made pursuant to The Assess ment Act, or (

b) from an assessment made by an assistant director or an inspector of assessments.

(2) In the case of an appeal from an assessment m~de by the Director, the person desiring to appeal .shall.~1Ve notice to the Alberta Assessment Appeal Board In wrItIng within thirty days after the date of the sending out by the Director of the notice of assessment and thereafter the Alberta Assessment Appeal Board shall proceed t? hear and determine the appeal and shall notIfy the dIrector and the appellant of its decision. Alberta Assessment Equalization Board 14.

(1) The Lieutenant Governor in Council may appoint a Board to be known as the Alberta Assessmer:t Equalization Board, which shall be composed of three per-

5 1,5. Permits and prescribes the appointment of substitute mem bers to the Board. 16. Relates to the operation of the Board and its members. 1. 7. Authorizes and requires use of seal by Board. 1.8. Relates to the office of secretary of Board and to clerks and assistants. 19. Prescribes the duties of the secretary of the Board.

5 sons appointed. from time to time by the Lieutenant Gov ernor In CouncIl, and each of whom may hold office during pleasure.

(2) The Lieutenant Governor in Council shall appoint one of the members as chairman who shall be a full-time memh€r of the Board.

(3) The other members shall devote so much of their time and attention to the duties of the Board as may from time to time be prescribed by the Minister. 15.

(1) The Lieutenant Governor in Council may from time to time appoint a person to act as a member of the Board in the place and stead of any member of the Board who is incapacitated by reason of sickness or otherwise from discharging his duties as a member of the Board and whilst so incapacitated, and may prescribe the duties, terms of appointment and remuneration of any person so ap pointed.

(2) A person appointed under this

section shall be deemed to be a member of the Board whilst acting as a member thereof. 16.

(1) The chairman shall be the chief executive officer of the Board and shall preside at all meetings thereof.

(2) In the case of the disability or absence of the chair man, the member of the Board who has been longest in office, or where the members have been in office an equal length of time, the member first named in the order ap pointing them, may act in his place.

(3) When it appears that a member of the Board has acted in place of the chairman, it shall be conclusively presumed that he has so acted during the absence or dis ability of the chairman.

(4) During a vacancy or vacancies the remaining mem ber or members may exercise the powers of the Board. 17. The Board shall have an official seal of such design as the Lieutenant Governor in Council may prescribe by which it shall authenticate its proceedings. 18. The Lieutenant Governor in Council may appoint a secretary to the Board and such clerks and assistants as may be deemed necessary. 19. The secretary shall (

a) keep a record of all proceedings conducted by the Board and shall have the custody and care of the records and documents of the Board, (

b) obey all rules and regulations made or given by the Board touching his duties or office, and (

c) ensure that every regulation and ord~r m.ade by the Board is drawn pursuant to the dIrectIon of the Board, properly authenticated and filed.

6 20. Copies of' Board orders and regulations to be obtainable upon payment of fee. 211.

(1) Requires annual report on assessments to the Board.

(2) Authorizes Board to Vary assessments made in a year by a municipality to obtain an equalized assessment.

(3) Notification of equalized assessment as determined by Board to be sent to municipality.

(4) Upon what basis the equalized assessment may be deter mined.

(5) Diff·erence between assessment and final equalized assess ment to be divided among all the assessed parc.els in the municipality.

(6) The disposal of difference subject to special directions.

6 2~. Any person may, on payment of the prescribed f obtaIn ~rom the secretary a certified copy of any orde ee, regulation of the Board. r or Equalized Assessments . 21.

(1) Not later than the thirty-first day of January In every year, t~e secretary-tre.asuFer of each municipality other !h~n an. Improvement dIstr.lCt or special area, and the ).Y.IInister In the case of an Improvement district or speCIal ar~a, shal} make to the Board a return containing such detaIls and In such form as may be prescribed by the Board and setting out the aggregate of the assessments of a~l the rateable land in the municipality as shown by the fInally completed assessment roll of the municipality for the previous year.

(2) The Board shall compare all the returns so made pursuant to this

section for the purpose of equalizing assessments so that the assessments of rateable land in all municipalities will be upon a common basis of valuation and fair and equitable as between one another, and the Board shall confirm the same unless it appears to the Board that the assessment of the rateable land of a municipality ought to be increased or decreased for the purpose of equalization, in which case the Board shall vary the assess ment by making such increase or decrease of the same as it thinks necessary and shall then confirm the assessment so varied.

(3) As soon as may be in every year after an equalized assessment has been determined for each municipality, the Board shall send to the secretary-treasurer of the munici pality, and the Minister in the case of an improvement district or special area, a notification of the equalized assess ment thereof.

(4) The Board in determining the equalized assessment of a city, town or village may take into consideration the area, population and land values, the business transacted within the limits of the municipality, the equalized assess ments of municipal districts, counties, improvement dis tricts or special areas contiguous thereto and such. other factors as in the opinion of the Board should be conSIdered for any purpose of equalization it may deem necessary.

(5) Where in any municipal district, county, improve ment district or special area the equalized assessment, as fixed by the Board or by the Alberta Assessment Appeal Board upon appeal, differs from the total assessed value of land in the municipality as fixed by the assessor, the secre tary-treasurer or the Deputy Minister, U:S .the case .may be, shall in proportion to their assessments dIVIde the dIffer:en~e amongst all the parcels of land separately assessed WIthIn the municipality.

(6) Notwithstanding subsection (5), wher~ special directions are given by the Board as to the allocatIOn of the

(7) The assessed value as so determined to be value for taxa tion purposes subject to qualifications set out in this subsection.

(8) Notice of change in assessment under this Act to be given to person assessed . .2.2. Makes prOVISIOn for appeals from equalized assessment orders. Appeal to be to Alberta Assessment Appeal Board.

7 di!fe~ence or any, p,art ,thereof to any special class of lands within th~, munlclpahty, the secretary-treasurer or the Deputy MinIster, as !he case may be, shall, if there is more than one member of such class, similarly divide the dif fere~ce or any part thereof that has been allocated to such specIal class ~f lands a;nongst 8;11 parcels of land separately assessed and Included In the saId special class.

(7) Subject to

section 23 of this Act and to clause (c)'Of subsection (1) of

section 20 of Th~ Assessment Act the assessed value of each parcel so determined subje~t to changes in the roll due to lands that subsequ~nt to equal ization have become .assessable or non-assessable, as the case may be, and subject to changes made on complaint or appeal from time to time, shall be the value of the parcel for t~e purpose of taxation pursuant to Thei Municipal D'tstnct Act, The County Act, The Improvement Districts Act and The Special Areas Act, and so far as it relates to the land, and exclusive of the improvements thereon, shall be the value of the land for the purpose of taxation by the municipal district, county, improvement district or special area,

(8) When the assessed value of any parcel of land is changed under the provisions of this Act, then notice of the change shall be sent by the secretary-treasurer of the municipality or by the Deputy Minister of Municipal Affairs, as the case may be, to each person assessed in respect thereof, and no appeal from the assessed value so arrived at shall be heard but in the event of any error in calculation being brought to his attention the secretary treasurer or Deputy Minister shall alter the roll so as to correct the roll. 22,

(1) An appeal lies to the Alberta Assessment Appeal Board by any municipality from all orders of the Board made in relation to the equalization of assessments.

(2) In the case of any appeal from any order in relation to the equalization of assessments, a municipality and in the case of an improvement district or special area, the Minister, may appeal against such orders by giving notice to the Alberta Assessment Appeal Board in writing at any time within sixty days after the date of the sending. out by the Board of the notifications referred to in subsectIOn (3) of

section 21.

(3) The Alberta Assessment Appeal Board shall fix a date and place for the hearing of the appeal and shall send a notice thereof to the appellant and the Board and any other municipality affected by the order appealed from.

(4) The date of the hearing shall not be sooner than the tenth day after the mailing of the notice.

(5) Upon the date and at the place so fixed, or at any later date or any place fixed by the Alberta Assessment Appeal Board upon any adjournment, the Alberta ~ssess ment Appeal Board shall proceed to hear and deterl!u,ne ~he appeal and shall notify the Board a~d the. I?unicIpahty or the Minister, as the case may be, of Its deCISIOn.

8 23. Assessment Equalization Board may alter an equalized assessment upon its own motion or upon an appeal afier inquiries. 24. Equalized assessment when area of a municipality altered or municipality created. 25. Rules of procedure may be made by Board. 216. Offences and penalties. 27. Tjrnes specified may be changed by Lieutenant Governor in Council. 28. Rules as to conflict with any other Act.

8 ~3.

(1) N otwiths~anding anything hereinbefore con taIned,. t.he ~oard of Its own motion or upon the appeal of a mU~Iclp~J~ty, may at a?y time in any year after making suc~ Inqulfles and heaflng such evidence as may be ex pedIent, alter the equalized assessment. (2) .An assessment so altered shall come into effect at such bme as. ~he Board may determine subj ect to appeal from the deCISIOn of the Board to the Alberta Assessment Appeal Board. 24.

When any new municipality is formed or the area of an.y municipality is changed, the Board may make an equalIzed assessment for the new municipality or the mun icipality whose area is changed, as the case may be and the equalized assessment shall come into effect at such date as the Board may determine, subject to appeal from the decision of the Board to the Alberta Assessment Appeal Board. 25. All inquIfles and hearings before the Board or a member thereof shall be governed by such rules as it may adopt. 2'6.

(1) Every person who fails or omits to do anything required by this Act to be done, or to comply with an order of the Board, is, where no other penalty is ex pressly prescribed therefor, guilty of an offence and is in addition to all other penalties, liable upon

summary con viction to a fine of not more than fifty dollars and in default of payment to imprisonment for a term not exceeding one month.

(2) An assessor who contravenes subsection (2) of

section 9 and every person who makes default in attending before the Director or an assistant director or an inspector for the purpose of giving evidence upon being required to do so, and every person who wilfully refuses to give evidence or to produce documents when required to do so by the Director or an assistant director or an inspector is in each case guilty of an offence and liable on summa~y conviction to a fine of not more than fifty dollars and In default of payment to imprisonment for a term of not more than thirty days. 27.

The Lieutenant Governor in Council may from time to time substitute any date or period of time for any date or period of time fixed by this Act except as to any penalty under

section 26. 28. Where there is a conflict between the provisions of this Act and the provisions of any other Act, the .pro visions of this Act prevail except as against any prOVIsIOn of The Assessment Appeal Board Act.

9 29. Saving clause. 30. This clause will permit and authorize an appraisal being made in 1957 by the Director of Assessments of the assessment values of "plant installations" of industries located in the Province.

9 29. After the commencement of this Act (

a) all . appointments heretofore made pursuant to sections 3 and 4a of The Alberta Municipal Assess mClnt Co~mission Act, continue in full force and effect as If they had been made under this Act, and (

b) all the dutie~, powers and functions previously conferred or Imposed under the provisions of The Alberta Municipal Assessment Commission Act other than those conferred or imposed upon th~ Alberta Assessment Commission, shall be continued to be exercised as if they had been conferred or im posed under the provisions of this Act. 30.

(1) Notwithstanding the provisions of any other Act, the Minister at any time during the year 1957, may auth orize the Director of Assessments to carry out an appraisal of the plant installations of any industry for the purpose of ascertaining the value at which such plant installations should be assessed.

(2) In any case where an appraisal is required to be made pursuant to subsection (1), a person being the owner or having control of an industry and the secretary-trea surer of a municipality wherein such industry is located, when requested to do so in writing by the Director, shall furnish such information and in such manner as may be required.

(3) A person mentioned in subsection (2) shall permit the Director or any assessor designated by him to inspect and examine the plant property at any time during the ordinary operating hours of the industry.

(4) For the purposes of this

section "plant installations" includes the land, buildings and improvements and machinery and equipment necessary to the operation of any industry. 31. This Act comes into force on the day upon which the Revised Statutes of Alberta, 1955, come into force.

THIRD SESSION THIRTEENTH LEGISLATURE 5 ELIZABETH II 1957 BILL

An Act to Establish the Alberta Assessment Equalization Board and to Provide for its Duties and Functions Received and read the First time. Second time ..... Third time ..... HON. MR. HOOKE Title: 1957 (13th, 3rd) Bill 50,

An Act to Establish the Alberta Assessment Equalization Board and to Provide for its Duties and Functions

Document details

Collection	Alberta — Bills
Citation	L13 S3 6287
Type	bill
Volume / chapter	L13 S3 6287
Language	en
Format	json
Source	PROVINCIAL
Identifier	97bf1c39558bc61c312e4969fd60e2405c4b0e47

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