Bill 104 — A Bill For the Taxation of Land .Held Under Grazing Leases (Legislature 14, Session 1)

L14 S1 5994

Alberta — Bills

No. 104 1st Session, 14th Legislature, Alberta 8 Elizabeth II BILL 104 A Bill for the Taxation of Land .Held Under Grazing Leases HON. MR. WILLMORE Printed by L. S. WALL, Pl1nter to the Queen's Most Excellent M&JNiY, Edmonton, Alberta, 1960

Explanatory Note General. This proposed A'ct will replace The Grazing Lease Taxa tion Act (R.S.,A. 19,5t5,

chapter 1'34) in 19!60. and subsequent taxa titon years. The amount of the tax and the taxing procedure are unchanged but the method of distribution is altered. The references in the e~lanatory notes are to the existing provisions in the present Act. 2. (

a) A definition of "association" is added. See note to clause 4. (

b) The present definition of "grazing lease" with leases issued by the Dominion Government omitted. (

c) The present

section 2 (lb) . (d) "munkipality" defined. 3. The present

section 3 imposing the tax. 4. The present

section 4, sUbsection (1) revised. The reference to '~association" (see definition in clause 2 (Ia» replaces a reference to "grazing associations" incOIWorated under The Societies Act. s. The present

section 5.

BILL No. 104 of 1960 An Aclt for the Taxation of Land Held Under Grazing Leases (Assented to , 1960) HER MAJESTY, 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 Grazing Lease Taxation Act, 1960". 2.

In this Act, (a) "'association" means an association incorporated under The Societies Act or The Co-operative As sociations Act for grazing purposes; (b) "grazing lease" means any lease, permit or licence granted by the Crown in right of Alberta, under whkh any land is held by a person on terms that restrict the use of the land to grazing purposes only; ( c) "Minister" me'ans the Minister of Lands and Forests; (d) "municipality" means a municipal district, county or improvement disiriet. 3.

A pers'on who holds any land under a grazing lease shall in each calendar year pay to the Province a tax equal to the amount payable under the lease under which the land is held. 4. The tax for each year shall be plaid to the Minister, (

a) in the case of a grazing lease held by an association, on or before the first day of M'ay, or (

b) in the case of any other grazing lease, on or before tthe first day of April. 5. ( 1 ) The tax shall be added to and form part of the rent payable under the grazing lease under which the grazing land is held.

(2) The Minister has the s'ame powers of enforcing pay ment of the tax in respect of grazing land as he has for enforcing the payment of the rent playable in respect of grazing land.

2 8.

(1) The present

section 6, subsection (1).

(2) This new subsection gives to the municipality all instead of one-half of the taxes received. The present

section 6 ('2) reads: "

(2) The Provincial Treasurer, out of taxes paid pursua.nt to this Act in respect of any land sUuate elsewhere than in a special area, shall (

a) pay to the municipal district, improvement district or county in which the la.nd to which the taxes relate is situate, one-half part of the taxes so received, and (

b) deposit one-half part of such taxes in the General Revenue Fund as a special account to be expended by the Provincial Treasurer from time to time under the direction of the Minister of Edu cation in accordance with the provisions of The School Grants Act." ". This new

section authorizes the payment of a sum of money to municipalities in respect of community grazing reserves which are expressly declared not to be sUlbject to taxation under this new Act. 8. This Act replaces

chapter 134 of the Revised Statutes. The present Act is made inapplicable to 1,9,60 and subsequent t~tion years but is not repealed so that outstanding taxes may be collected under it.

2 6.

(1) The Provincial Treasurer shall pay to the 8-pecial Areas Board all taxes paid pursuant to this Act in respec:t of land situate in a special are'a.

(2) The Provincial Treasurer, in respect of any land sit uate elsewhere than in a special area, shall pay to the municip1ality in which the land is situate the taxes paid pur suant to this Act. 7.

(1) Subject to subsection (2), this Act does not apply to community grazing reserves established, maintained or operated by the Minister pursuant to The Public Lands Act.

(2) Out of the moneys collected from each community grazing reserve operated by the Minister pursuant to The Public Lands Act, the Provincial Treasurer shall pay to the municipality in which the reserve is sitU'ated, a sum of moneyequ'al to the amount of rent that would otherwIse be payable to the Minister if the community grazing reserve were land held under a grazing lease. 8. The Grazing Lease TaxG1tion Act, being

chapter 134 of the Revised StaJtutes does not apply to the 1960 and sub sequent taxation years. 9.

(1) This Act comes into force on the day upon which it is assented to.

(2) This Act applies to the 1960 and subsequent taxation years.

No. 104 FIRST SESSION FOURTEENTH LEGISLATURE 8 ELIZABETH II 1960 BILL An Aot for the Taxation of Land Held Under Grazing Leases Received and read the First time ..... Second time ....... . Third time ......................................... . HON MR. WILLMORE Title: 1960 (14th, 1st) Bill 104,

An Act for the Taxation of Land Held Under Grazing Leases

Document details

Collection	Alberta — Bills
Citation	L14 S1 5994
Type	bill
Volume / chapter	L14 S1 5994
Language	en
Format	json
Source	PROVINCIAL
Identifier	ae9948578c492f426d8ac9d878674c6d3b051cf6

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