Bill 54 (Legislature 7, Session 4)

L7 S4 8642

Alberta — Bills

Bill No. 54 of 1934. A BILL TO AMEND THE WILD LANDS TAX ACT. NO'rE. This Bill amends the provisions as to complaints a;gainst assessment by providing that in the case of land in a munici pal district the complaint shall be to the council with an appeal therefrom to the Alberta Assessment Commission; and in the case of land in an improvement district, the com plaint is to be made to the Commission in the first instance. R. ANDREW SMITH, Legislative Counsel .. (This note does not form any part of the Bill and is offered me;rcly ns C~ partial explnnation of some of its provisions.)

BILL No. 54 of 1934.

An Act to amend The Wild Lands Tax Act. (Assented to , 1934.) HIS 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 Wild Lands Tnx Act r1rnendrnent Act, 1934." 2. The Wild Lands Tax Act. being

chapter 31 of the Re vised Statutes of Alberta, 1922, is hereby amended as to

section 6 thereof- (

n) by striking out the words and figures ('The Tax Re covery Act, 1922," where the same occur in sub section (1) thereof, and by substituting therefor the words and figures ('The Tnx Recovery Act, 1929"; (

u) by striking out subsection (3) thereof and by sub stituting therefor the following: "

(3) If any person considers that he is improp erly assessed under this Act in respect of any land by reason of the fact that he is not the owner thereof or the fact that the land is not liable to taxation under this Act, or considers that there has been an omission to levy the tax under this Act in respect of any other land which is liable to such taxation, he may lodge a complaint with the secretary-treasurer within twenty days of the date of mailing the notice of assessment stating fully the grounds of his com plaint"; (

c) by striking out the word "appeal," where the same occurs in subsection (4) thereof, and by substitut ing therefor the word "complaint"; (cl) by adding at the end thereof the following new sub section: "

(10) In the case of a municipal, district, com plaints under this

section shall be heard and deter mined by the council thereof sitting as a court of revision and there shall be an appeal from the coun cil to the Alberta Assessment Commission, and the provisions of The Municipnl District Act, 1926, re lating to complaints to the council sitting as a court of revision and to appeals therefrom to the Alberta Assessment Commission shall rnuta,tis rnutwndis apply to complaints and appeals under this Act."

2 3. The said Act is further amended as to

section 7 thereof- (

a) by striking out the words and figures "The Ta.'"C Recovery Act, 1922," where the same occur in sub section (1) thereof, and by substituting therefor the words and figures "The TCLX Recovery Act, 1929"; (

b) by striking out subsection (2) thereof and by sub stituting therefor the following: "

(2) If any person considers that he is improp erly assessed under this Act in respect of any land in an improvement district by reason of the fact that he is not the owner thereof or the fact that the land is not liable to taxation under this Act. or con siders that there has been an omission to levy the tax under this Act in respect of any other land which is liable to such taxation, he may lodge a complaint with the Alberta Assessment Commis sion, at any time before the first day of April in any year, in the same manner as is provided in The Im provement Districts Act, 1927, relating to com plaints against assessments." 4.

This Act shall come into force on the day upon which it is assented to.

No. 54. FOURTH SESSION SEVENTH LEGISLATURE 24 GEORGE V 1~34 BILL

An Act to amend The Wild Lands· Tax Act. Received and read the First time Second tIme ..... Third tlme....... . ..................... . HON. MR. REID EDMONTON: W. D. McLEAN, KING'S PRINTER 1934 Title: 1934 (7th, 4th) Bill 54,

An Act to amend The Wild Lands Tax Act

Document details

Collection	Alberta — Bills
Citation	L7 S4 8642
Type	bill
Volume / chapter	L7 S4 8642
Language	en
Format	json
Source	PROVINCIAL
Identifier	b5b598ad6fb76045ce523f6f9aba7896bbdb2d90

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