Bill 36 (Legislature 14, Session 5)

L14 S5 1773

Alberta — Bills

No. 36 5th Session, 14th Legislature, Alberta 11 Elizabeth II BILL 36 A Bill to amend The ~lectric Power and Pipe Line Asstfssment Act HON. MR. HOOKE Prlnted by L. S. WALL, Printer to the Queen's Most Excellent Majesty, Edmonton, Alberta, 1963

Explanatory Note

Section 4, clause (

d) presently reads: "4. The foU'Owing property i,s exempt from assessment under this or amy other Act: (

d) capped gas wells.". 3. (

a) Section 5, subsection (1) pres'ently reads: "5. (1)' Not later than the thirty-first day .of December in each year the Provinciall Assessor shall make, or cause to be made on his behalf, an assessment of all pipe lines and aU works and transmission lines that are assessable under this Act for the purposes of taxation in the following year.". New dates for establishing and preparing assessments are set out in other amendments to this Act. The proposed new subsection (1a) wiH require the assessment to be ba'sed on the' ,assessable property as it existed on a specified date in each year. (b) Subsection (6) pre,sently reads: "

(6) On or before the first day .of February in the year following the year in which an assessment has been made pursuant to SUbsection (1), the Provincial Assessor shaLl send by mail to ewch municipality arffected by such assessment and tD each person liable to payment of tax with respect to property assessed under this Act, an assessment notice which shall be in the approved torm.". The amendment will require the notice to ibe mailed 2;% montlhs earlier than at present and is 'required because of the proposed change in the deadline under The Assessment Act, 19'60, for completing the assessment rolls. (c) Subsection (7) was a temporary provision and is no longer effective.

BILL NO'. 36 of 1963

An Act to a'mend The Electric Power and Pipe Line Assessment Act (Assented to , 1963) HER MAJESTY, by and with the advice and consent 'Of the Legislative Asse,mbly of the Province of Alberta, enacts as follows: 1. The Electric Po~ver and Pipe Line Assessment Act, being

chapter 29 of the S,tatutes of A~berta, 1961, is hereby amended.

Section 4 is amended by striking out clause (

d) and by substituting the following: (

d) any pipe in a capp'ed or 'Susp'ended gas well; (

e) every right, title and interest of the Crown in any property whatsoever.

Section 5 is amended (

a) hy striking out subsection (1) and by suibstituting the following: (h) (c) 5.

(1) In each year the Provincial Assessor ghall make, or cause to :be made on his behalf, an assess ment of all pipe lines and all works and transmis sion lines that are assessaible under this Act. (1a) Any assessment prepared under this Act for purposes of taxation in the following year shall reflect the specifications and characteristics of the 'Pipe lines and works and trans,mission lines as at the thirty-first day of July of the year in which the assessment is made or should have been made. as to subsection (6) by striking out the words "first day of F'eibruary in the year following the year" and by substituting the words "fifteenth day of December in the year", by striking out subsection (7).

Section 8, subseotion (1) presently reads: "S. (1) Where any prooerty th3Jt should have been assessed not later later than the thirty-first day of December is not assessed, the Pro vincial Asse,ssor shall assess the proper,ty forthwith as it should have been assessed under this Act and sha:ll include the assessment in a return to the secretary-treasurer and shall direct the secretary treasurer to place such assess·ments on the assessment rOll.".

This amendment wi'll have the effect of giving leeway to the Chief Provincial As'sessor in assessing pDoperty that was not assessed ,but which should have been assessed during the current year for ,~axation in the following year and permit the assessment in the .current year of property that should have been assessed in the preceding year for taxation in the current year and made necessary ,by the alteration of assessment dates under

section 5.

Section 9, subsection (1) presently reads: "g.

(1) A person who i's the owner or ,operator of a pipe line or works and transmission lines, that is or may be Iia:ble to assessment under this Act, shall, on or before the first day of October in every year, transmit to the Provincial Assessor information and in such manner, as the Provincial Assessor may require for the purpose of making an assessment under this Act.". The new subsection (la) has the effect of establishing a specific date to whic!h the return by the ratepayer must refer and provide the information required for an assessment prepared under

section ,5. 6. A reference to an official is corrected. 7. Commencement of Act.

2 4. SectiDn 8, subsectiDn (1) is amended by striking DUt the wDrds "nDt later than the thirty-first day Df December". 5. SectiDn9 is amended (

a) as tOo subsectiDn (1) by striking DUt the word "first" and by substituting the wDrd "thirty-first", (b) 'by adding the fDllowing immediately after sub sectiDn ( 1) : ( 1a) The informatiDn submitted under sub sectiDn (1) shall reflect the specificatiDns and characterisUcs of the pipe lines Dr wDrks and trans missiDn lines as at the thirty-first day Df July of the year in which the assessment is m'ade or should have been made. 6. SectiDn 12, subsectiDn (1) is amended by striking out the wDrd "iSupervisDr" and by sUlbstituting the words "Pro vincial AssessDr". 7.

This Act comes intD fDrce Dn the day upon which it is assented tOo and upDn SD 'cDming intD fDrce sectiDn 2 shall ibe ,deemed tOo have been in force at all times Dn and after the thirtieth day of December, 1962.

No. 36 FIFTH SESISION FOURTEENTH LEGIS'LATURE 11 ELIZABETH II 1963 BILL

An Act to amend The Electric Power and Pipe Line Assessment Act Received and read the First time ...... . Second time ..................................... . Third Tim·e ....................................... . HON. MR. HOOKE Title: 1963 (14th, 5th) Bill 36,

An Act to amend The Electric Power and Pipe Line Assessment Act

Document details

Collection	Alberta — Bills
Citation	L14 S5 1773
Type	bill
Volume / chapter	L14 S5 1773
Language	en
Format	json
Source	PROVINCIAL
Identifier	a4ddf2d8737d2f255298ae9770ff812406e4c0eb

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