Bill 52 (Legislature 11, Session 5)

L11 S5 6849

Alberta — Bills

Bill No. 52 of 1952. A BILL TO AMEND THE ASSESSMENT ACT NOTE. This Bill amends The Assessment Act, being

chapter 157 of the Revised Statutes of Alberta, 1942. Sections 2, 3, 5 and 7 are amended to refer to The School Act, 1952, instead of the former reference to Acts which are repealed by The School Act,

Section 4, subsection (2) is amended. The effect of this amendment is that all property in towns and villages benefited by such improvements as water, sewer, paving improvements are liable to assessment and taxation, not withstanding the exemptions of property from assessment and taxation set out in subsection (1) of

section

Section 8, subse.ction (6) is amended. This amendment has the effect of making personal property, other than stock-in-trade, liable to assessment after the personal prop erty has been situate more than thirty days in any year in the municipality or collecting school district. Under the old provision the property by being withdrawn from the munIcipality or district before the property had been there thirty consecutive days could be exempted from assessment by the municipality or district irrespective of the fact that the property might actually be in the muni~ipality or district for a greater period than thirty days in the year.

Section 23 is amended. The effect of the amendment is to require a person who is the owner or in possession, control or management of property that may be liable to assessment and taxation to give the assessor such informa tion as the assessor may request of him. This will enable the assessor to determine more readily whether such prop erty is assessable or not.

Section 35, subsection (1) is amended. The effect of this amendment is to permit a complainant against a percentage levy to get his case before the court of revision which he must do before he can get to the assessment commission. This Bill comes into force upon assent with the exception of the sections affected by The School Act, 1952, which come into force on the 1st day of July, 1952, the date on which The School Act, 1952, comes into force. J. W. RYAN, Acting Legislative Counsel. (This note does not form any part of the Bill but is offered in explanation of its provisions.)

Section 2 amended

Section 3 amended

Section 5 amended

Section 7 amended

Section 8 amended

Section 23 amended BILL No. 52 of 1952.

An Act to amend The Assessment Act. (Assented to , 1952.) HER 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,- (

a) by striking out the words and figures "Part XVII of The School Act", where they oceur in clause (t), and by substituting the words and figures "Part I of The School Act, 1952"; (

b) by striking out the words and figures "The School Act, 1951", where they occur in clause (tt), and by substituting the words and figures "The School Act, 1952".

Section 3, subsection (1) is amended by striking out the words "The School Taxation Act," and by substituting the words "The School Act, 1952,".

Section 5 is amended by striking out subsection (2) and by substituting the following: "

(2) Notwithstanding subsection (1), all lands affected by that subsection shall, in the case of a town or village, nevertheless be liable to assessment and taxation for local improvements and for frontage tax.".

Section 7, subsection (la) is amended by striking out t.he words and figures "under

section 289 of The School Act or

section 28 of The School Taxation Act, as the case may be," and by substituting the words and figures "as provided by The School Act, 1952,".

Section 8, subsection (6) is amended by striking out the words "a period of not less" and by substituting the word "more".

Section 23 is amended by striking out the words "which is" wherever they occur and by substituting the words "that may be".

Section 26, subsection (2) is amended by striking out Sectiodn ~6 the words "The School Act and The School Taxation Act" amen e and by substituting the words and figures "The School Act, 1952", -9.

Section 35, subsection (1) is amended by adding im-

Section 35 mediately after clause (

d) the following new clause: amended "(

e) a percentage levy, specified in a by-law passed pur- suant to subsection (7) of

section 21, alleged to be too high or too low.". 10. This Act shall come into force on the day upon which ~~ming it is assented to except for sections 2, 3, 5 and 7 which shall 1l1.O orC8 come into force on the first day of July, 1952.

.No. 52. FIFTH SESSION ELEVENTH LEGISLATURE 1 Elizabeth II 1952 BILL

An Act to amend The Assessment Act. Recei ved and read the First time .......................... . Second time ..... . Third time ...................... . RON. MR. GERHART. Title: 1952 (11th, 5th) Bill 52,

An Act to amend The Assessment Act

Document details

Collection	Alberta — Bills
Citation	L11 S5 6849
Type	bill
Volume / chapter	L11 S5 6849
Language	en
Format	json
Source	PROVINCIAL
Identifier	ac947c34c9e40023d8118b923f1c73d728768c31

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