Bill No. 54 of 1946. A BILL TO AMEND THE SCHOOL TAXATION ACT NOTE. This Bill amends subsection (3) of

section of the above Act, which subsection provides for the board ·of town, village andcons.olidated school districts obtaining a certificate from the secretary of each municipality which may be included in whole or in

part in the school district, showing the total assessed value of all lands, buildings, improvements and personal property in the part of the district which is within the municipality, which certificate is for the purpose of esti­ mating the requisition to be made upon different munici­ palities. The amendment eliminates the personal property from this certificate. This is thought advisable because some municipalities assess personal property and some do not. The proviso which is amended by paragraph (

b) of

section of the Bill 'authorizes the Minister to reduce the assessed value of farm lands situated within any district containing a dty, town or village for the purpose of apportioning the requis,itions. The purpose of the amendment is to give the Minister similar power to increase the total assessed value of farm lands for the same purpose. The new subsection (6) of

section enacted by the Bill merely eliminates the reference to village districts as a village did not levy school taxes, that being a function of the school district. W. S. GRAY, Legislative Counsel. (This note does not form any pm"t of th.e Bill but is offered in explanafion of its provisions.) BILL No. 54 of 1946.

An Act to amend The 8chool Taxation Act. (Assented to , 1946). HIS MAJESTY, by and with the advice and consent of the Leg.isla;tive, Assembly of the Province of Alberta enacts as follQws,: ., 1. The School Taxation Act, being

chapter of the Revised Statutes 'Of Alberta, 1942, is' hereby amended as to sectiQn 28,- (

a) by striking 'Out the words "the total assessed value of all lands, .buildings, improve'ments and personal property", where the same 'Occur in subsection (3) there'Of, and by substituting therefor the words "the total assessed value 'Of all lands, buildings and im­ provements" ; (

b) by adding immediately after the w'Ord "reduced", where the same occurs in the pr'Oviso to subsection (3) thereof, the words "or increased"; (

c) by strik!ing 'Out subsection (6) thereof and by sub­ stituting therefor the following: "

(6) The arreas of taxes which may have been levied for school purpQses by a school district, 'Or by a city or town with respect to pr'Operty or businesses lying 'Outside the dty or town, shall, when the provi­ sions 'Of this Part become applicable to any district, be transferr·ed t'O the assessment roll and tax roll 'Of the municipal authority within whose bounds the property or businesses with respect to which such taxes have been levied, lie, and shall be collected by such authority and used for the payment of the requisitions provided by this section, and shall in all res~cts, including the imposition 'Of penalties, be dealt with as though levied by such authority." 2.

This Act shall come int'O force on tne day upon which it is assented to. THIRD SESSION TENTH LEGISLATURE GEORGE VI BILL

An Act to amend The 8chool Taxation A,ct. Received and read the First time. Second time Third time ..................................... . HON. MR. ANSLEY. EDMONTON: A. Shnftka, King's Printer Title: 1946 (10th, 3rd) Bill 54,

An Act to amend The School Taxation Act