Bill 107 — A Bill Respecting the Valuation of Municipally Owned and Provincially Owned Properties (Legislature 14, Session 2)

L14 S2 2063

Alberta — Bills

No. 107 2nd Session, 14th Legislature, Alberta 9 Elizabeth II BILL 107 A Bill respecting the Valuation of Municipally Owned and Provincially Owned Properties HON. MR. HOOKE Printed by L. S, 'VALL, Printer to the Queen's ~Iu~t Exccllent ~Lij,~t \', Edmonton. Alberta, 1961

Explanatory Note General. This new Act would authorize a valuation to be made in the year 1961 of property owned by the Province and by munici palities. Under

section 8 of this Bill this valuation may be declared by the Lieutenant Governor in Council to be the assessed value of the property and may then be used as the basis for paying grants under The Crown Property Municipal Grants Act and may be used for municipal taxation purposes. 2. Definition of terms used in Act. 3. The assessor of each municipality is required to make a valu ation of all municipal property other than the property specified.

BILL No. 107 of 1961

An Act respecting the Valuation of Municipally Owned and Provincially Owned Properties (Assented to , 1961) 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 Municipal and Pro vincial Properties Valuation Act".

Interpretation 2.

In this Act, (a) "assessor" means a person appointed pursuant to The Municipalities Assessment and Equalization Act, The Municipal District Act, The Improvement Districts Act, The Special Areas Act, The County Act, The Town and Village Act or The City Act, to make an assessment in a municipality or a mem ber of the staff of the Supervisor of Assessments delegated to make a valuation; (b) "Minister" means the Minister of Municipal Af fairs; (c) "municipality" means a city, town, new town, vil lage, county, municipal district, improvement dis trict or special area; (d) "Supervisor of Assessments" means the Super visor of Assessments appointed pursuant to The Municipalities Assessment and Equalization Act.

PART I VALUATION 3. The assessor of every municipality shall forthwith prepare a valuation of all municipally owned land and improvements within the municipality that are not assess able and taxable under any other Act, including gas dis tribution systems, electric light and power systems, tele phone systems and water systems and the machinery, fixtures, structures and other things used for or that form part of such systems, but not including (

a) sanitary and storm sewer systems,

2 4. The assessor of each municipality is required to make a valuation of Crown property other than the property specified. 5. The Supervisor of Assessments is to value the works and transmission lines of the Alberta Government Telephones. The lands and buildings will be valued by the municipal assessor under clause 4. 8. Basis of valuation. 7. Delivery of valuations to the Supervisor of Assessments.

2 (

b) streets, lanes, roadways or road allowances, (

c) historical sites, monuments, museums and ceme teries, (

d) real property used for or in connection with schools, hospitals, treatment centres and clinics, and (

e) land acquired by the municipality through tax recovery proceedings, including improvements thereon. 4. The assessor of every municipality shall forthwith prepare a valuation of all land and improvements within the municipality, owned by the Crown in right of Alberta, other than (

a) highways, streets, lanes, roadways and road al lowances, (

b) roadside camp and picnic grounds, provincial parks historical sites, monuments and museums, ' (

c) real property used for or in connection with uni versities or colleges or academic, trade, forestry or agricultural schools, (

d) real property used for or in connection with hos- pitals or mental institutions, (

e) sanitary and storm sewer systems, (

I) public works reserves, (

g) real property that is not used or actively occupied by the Crown and not occupied by a person under a lease, licence, permit or agreement for sale, (

h) real property leased to or occupied by a person from whom the municipality may, by reason of his interest in the property, levy and collect a munici pal tax, and (

i) property of the Alberta Government Telephones Commission to be valued by the Supervisor of Assessments pursuant to

section 5. 5. Not later than the thirtieth day of September, 1961, the Supervisor of Assessments shall make or cause to be made on his behalf a valuation for each municipality of all instllations, materials, devices, fittings, apparatus, appliances equipment, machinery, '\-vays and easements and structures' other than land and buildings, owned by and used in the communication system of the Alberta Govern ment Telephones Commission. 6.

All properties to be valued ~nder ?ections 3, ·1 ~1nd 5 shall be valued in a manner that IS eqUlt.able and umform with assessments of that and other kllld~ of property throughout the municipality. 7. Detailed particular~ of each valuation pn'pared under sections 3 and .J shall be forwarded by the a:,,:-\e~so.r to the Supervisor of A~,sessments not later than the thlrtleth day of September, 1961.

3 8. Assessment and taxation of municipally owned property may be ordered by the Lieutenant Governor in Council. 9. Use of valuations of Crown property. 10. Commencement of Act.

PART II TAXATION 8.

(1) Notwithstanding clause (

k) of subsection (1) of

section 544 of The City Act or clause (

b) of

section 14 of The Assessment Act, 1960, the Lieutenant Governor in Council may provide that the valuation of any type, class or classes of municipally owned property valued in accord ance with this Act shall become the assessment of that property and that the property is liable to assessment and taxation by the municipality in which the property is situated.

(2) The provisions of The Assessment Act, 1960, or The City Act, as the case may be, relating to the mailing of assessment notices, complaints as to assessments and the right of appeal from assessments apply, mutatis mutandis, to any property that becomes liable to assessment and taxation under this Act. 9. The Lieutenant Governor in Council may provide that the valuation of any type, class or classes of Crown property valued in accordance with this Act, be used as the value of such property for the purposes of The CTown Property Municipal Grants Act. 10. This Act comes into force on the day upon which it is assented to.

No. 107 SECOND SESSION FOURTEENTH LEGISlATURE 9 ELIZABETH II 1961 BILL

An Act respecting the Valuation of Municipally Owned and Provincially Owned Properties Received and read the First time ......................................... . Second time ....................................... . Third time ......................................... . HON. MR. HOOKE Title: 1961 (14th, 2nd) Bill 107,

An Act respecting the Valuation of Municipally Owned and Provincially Owned Properties

Document details

Collection	Alberta — Bills
Citation	L14 S2 2063
Type	bill
Volume / chapter	L14 S2 2063
Language	en
Format	json
Source	PROVINCIAL
Identifier	d5be5595dd1887edc35daa4d7d44d64cbb59066d

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