Bill 26 (Legislature 15, Session 5)

L15 S5 1227

Alberta — Bills

1967 Bill 26 Fifth Session, 15th Legislature, 15 Elizabeth II THE LEGISLATIVE ASSEMBLY OF ALBERTA BILL 26

An Act respecting the Assessment and Taxation of Property for Municipal Purposes THE MINISTER OF MUNICIPAL AFFAIRS First Reading Second Reading Third Reading ..... , ................................................... . Printed by L. S. Wall, Queen's Printer, Edmonton

BILL 26 1967

An Act respecting the Assessment and Taxation of Property for Municipal Purposes (Assented to , 1967) 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 Taxation Act. 2. In this Act, 1. "Appeal Board" means the Alberta Assessment Appeal Board appointed pursuant to The Assess ment Appeal Board Act; 2. "Alberta Assessment Equalization Board" means the Alberta Assessment Equalization Board ap pointed pursuant to The Municipalities Assessment and Equalization Act; 3.

"Assessment Commissioner" means the Assessment Commissioner appointed pursuant to The Muni cipalities Assessment and Equalization Act; 4. "assessor" means a person appointed under (

i) The Municipalities Assessment and Equaliza tion Act, or (ii) the Act governing the municipality, to make an assessment in a municipality; 5. "by-law" includes an order of the Minister made under The Improvement Districts Act, 1965 or The Special Areas Act, 1964; 6. uChief Provincial Assessor" means the Chief Pro vincial Assessor appointed pursuant to The Muni cipalities Assessment and Equalization Act,' 7. "collecting school district" means a school district empowered under

section 305 of The School Act to levy and collect taxes; 8. "council" means (

i) the council of a city, town, village, summer village, county or municipal district, (ii) in the case of a new town, the board of adminis trators thereof, and

Explanatory Notes General. This Bill will replace the assessment and taxation pro visions of The City Act, The Town and Village Act, The Municipal District Act, The Improvement Districts Act, 1965 and The Assess ment Act, 1960, which to a large extent duplicate each other. As there are some variations in those Acts the consolidation made by this Bill will result in some variations in the applicable law in the different classes of municipalities. There are also some other amendments to the law. Except where otherwise noted, the sec tion references in the explanatory notes to the clauses are to the equivalent provision in The City Act.

2 (iii) in the case of an improvement district or spe cial area, the Minister; 9. "depreciation" means a loss in value attributable to any cause; 10. Hfarm buildings" means the residence and other improvements used in connection with the produc tion of crops or livestock or both or in connection with fur production or beekeeping and situated on land (

i) consisting of one or more parcels not separated otherwise than by a road, public way, railway right of way or road allowance, (ii) used in connection with the production of crops or livestock, or both, or in connection with fur production or beekeeping, and (iii) operated as a unit (

A) by a person who derives from that activ ity an income sufficient to provide a liveli hood where the unit contains 20 acres or more or has been reduced to less than 20 acres by compulsory purchase or expro pria tion, or (

B) by a person who derives his livelihood principally from the cultivation of the unit where the unit contains less than 20 acres, but does not include farm buildings if they are situ ated (iv) on land within a city, town, new town, vil lage or summer village, or (

v) in any other municipality on a parcel created by a registered plan of subdivision and not ex ceeding one acre in extent; 11. "hospital" means a hospital approved by the Min ister of Health under The Alberta Hospitals Act,' 12. "improvement" means (

i) a building or structure erected or placed upon, in, over or under land, whether or not it is so affixed as to become transferred without spe cial mention by a transfer of the land, (ii) any thing affixed to or integrated in a building or structure affixed to the land that would without special mention be transferred by a transfer of the land, and (iii) machinery, equipment, appliances, working tanks and other things including the supporting foundations and footings, but excluding build ings and excluding tanks used exclusively for storage purposes, that form an integral part of an operational unit designed for or used in

(

A) processing or manufacturing, or (

B) the production of natural resources or the transmission of natural resources by pipe line, whether or not the machinery, equipment, ap pliances, working tanks or other things are so affixed as to become transferred without spe cial mention by a transfer of the land; 13. "land" means physical land; 14. HMinister" means the Minister of Municipal Af fairs; 15. "municipal secretary" means (

i) in the case of a city, the official designated by the council to carry out any of the duties of a municipal secretary under this Act, (ii) in the case of an improvement district or spe cial area, the Deputy Minister or an officer of the Department of Municipal Affairs desig na ted by him, and (iii) in the case of any other municipality, the secre tary-treasurer; 16. "municipality" means a city, town, new town, vil lage, summer village, county, municipal district, improvement district or special area; 17 . "owner" means (

i) in reference to Crown land, the Crown, (ii) in reference to other land, the person registered under The Land Titles Act as the owner of the fee simple estate in the land, and (iii) in the case of property other than land, any person who is in legal possession thereof; 18. "parcel" means (

i) a quarter

section of land according to the sys tem of surveys under The Alberta Surveys Act or any lesser area the description of which has been approved by the proper land titles office, or (ii) where there has been a subdivision and a plan thereof has been registered in the land titles office, any unsubdivided block or lot, or any part of any such block or lot in any area of land shown on such plan, or (iii) where an improvement has been erected on two or more blocks or lots thereof, all such blocks or lots, or (iv) all the land forming part of any railway, irri gation or drainage right of way, or (

v) all the land included in anyone grazing or tim ber lease or permit from the Government of Canada or of Alberta; 3

19. "pipe line" means any pipe designed for or used in the conveyance or transmission of any substance but does not include the intake or outlet valve or any instaHations, devices, fittings, apparatus, appli ances, pipe, plant, plant machinery or equipment, between such valves in any pumping, filtering, metering, storage, processing or manufacturing facility; 20.

"prescribed" means prescribed by the Minister; 21. upurchaser" means a person who is purchasing or has purchased or is otherwise acquiring or has acquired land or improvements and has not disposed of his interest to another person, but has not yet become the legal owner of the land or improvements, whether he purchases or otherwise acquires the land from the owner directly or indirectly; 22. "school building" (

i) means a building used or intended to be used for school classrooms, and (ii) includes any other room that is in such a build ing and used or maintained for school purposes, but (iii) excludes any portion of such a building that is used or maintained for residential or other pri vate purpose; 23. "special assessment" means a special frontage as sessment or a special local benefit assessment relat ing to local improvements and includes a special assessment when calculated on a uniform unit rate. Liability to Assessment and Taxation 3.

(1) Except as provided by this or any other Act, all property that is situated in any municipality is subject to assessment and taxation by the municipality.

(2) In the case of land or an improvement that is exempt from taxation, other than Indian lands, the interest of a person who is (

a) a purchaser of the property under an agreement for sale, or (

b) an occupant of the property, or part thereof, under a lease, licence or permit, is liable to assessment and taxation by the municipality and the interest of that person in the property shall be assessed in the same manner as if he were the owner of the property unless that person is himself exempt from taxation.

(3) Clause (

b) of subsection (2) does not apply with respect to 4 (

a) an occupant in possession of the property in an official capacity on behalf of a person exempt from taxation, or

3. Liability to assessment and taxation.

Section 457 and 457a. 4

(

b) an occupant under a lease, licence or permit of pro perty owned by a municipality or leased from the Crown by a municipality.

(4) Where, by or under any law in force in the Province, any land or improvement is wholly or partly exempt from assessment or taxation, or both, while or if it (

a) is used for, or (

b) is chiefly or mainly used for, or (

c) is required and used for, a specified purpose, then, notwithstanding any such law, the land or improvement is subject to assessment to the extent that the use thereof does not come within the exemption and any taxes levied in such a case are due, payable and recover able in respect of and against the entire property affected by the exemption as if no exemption existed.

(5) Where, by or under any law in force in the Province, part of a parcel or part of an improvement is exempt from assessment or taxation, or both, then (

a) that part of the parcel or improvement which is not so exempt shall, for the purposes of assessment and the levying of taxes, be deemed to be an entire parcel or improvement, as the case may be, and (

b) any taxes levied in such a case are due, payable and recoverable in respect of and against the entire pro perty affected by the exemption as if no exemption existed.

(6) The Minister may make regulations prescribing rules and procedures (

a) for establishing the extent to which any property is or is not subject to assessment under subsection (4), (

b) for establishing or selecting the parts of any pro perty that are and are not subject to assessment as mentioned in subsection (5), and (

c) concerning any other matter he considers necessary for carrying out the intent and purpose of this sec tion.

PART 1 ASSESSMENT 4.

(1) Every year, each municipality shall prepare an assessment roll setting forth the assessed value of all assess able property within the municipality as established by the assessor in accordance with this Act.

(2) The assessment roll may consist of leaves held to gether in book form or cards held in a suitable filing device. 5. The assessor shall assess all land, improvements, busi nesses and franchises that are liable to assessment 5

4. Assessment roU re'quired.

Section 469. s. Duties of assessor.

Section 67 (1). 5

(

a) under this Act, or (

b) under a by-law passed on the authority of this Act, and shall perform such other duties as may be delegated to him by the council. 6.

(1) In determining value for assessment purposes, an assessor shall apply the standards and methods of assess ment prescribed pursuant to The Municipalities Assessment and Equalization Act and shall assess in accordance with any regulations made under that Act. (2) vVhere standards and methods of assessment have not been prescribed in respect of any kind of property, an assessor shall assess at fair actual value in accordance with the regulations under The Municipalities Assessment and Equalization Act for the guidance of assessors, or if there are no such regulations applicable to the property to be assessed, the assessor shall assess the property in a manner that is equitable and uniform with assessments of that and other kinds of property throughout the municipality. 7.

(1) Section 6 does not apply to the roadway and the superstructure of the roadway of a railway company that are assessable under The Railways Assessment Act.

(2) The following is assessable in accordance with sec tion 6: (

a) the land of a railway company, other than the road way and superstructure; (

b) all improvements on land of a railway company, other than the roadway; (

c) all improvements of a railway company on the road way and not forming part of the superstructure thereon.

(3) In this

section "roadway" and "superstructure" have the meanings assigned to them by The Railways Assessment Act. Land 8.

(1) Land shall be assessed at its fair actual value ex clusive of any improvements thereon.

(2) In determining the fair actual value of any land for assessment purposes, no regard shall be had nor consider ation given to the price at which any land or lands owned by the municipality has or have been sold or offered for sale by the municipality to any person.

(3) In determining the value of land an assessor shall have regard to 6 (

a) any advantages or disadvantages of location, (

b) the quality of the soil, (

c) any profitable use that may reasonably be made of the land,

6. Standards of assessment.

Section 458. 7. Assessment of railway property.

Section 471. 8. Assessment of land.

Section 458 (3) (4) (5) (9) (10). 6

(

d) the benefit to the land of an irrigation or drainage project, and (

e) such other considerations as the Assessment Com missioner may from time to time specify.

(4) Where an action taken pursuant to The Town and Rural Planning Act or The Planning Act has the effect of prescribing (

a) for land used for residential purposes, or (

b) for a parcel of land used for agricultural purposes, some use other than its actual use, the assessor shall, until such time as the land is used for the purpose designated, assess the land according to its residential or agricultural use, as the case may be.

(5) Where land is not subj ect to an action taken under The Planning Act or The Town and Rural Planning Act or no actual use is being made of the land, the assessor shall assess the land in accordance with subsection (3). 9.

(1) Where land that is not being used for commercial, industrial or residential purposes is subdivided, a council (

a) if it is satisfied that the land is being held for devel opment for commercial, industrial or residential purposes, and (

b) if the land is serviced by the owner or is to be serv iced by the owner on the requirement of the muni cipality, may, upon the application of the owner of the land, pass a by-law pursuant to this

section in respect of the land.

(2) Notwithstanding anything in this or any other Act, the by-law shall prescribe that 20 per cent of the fair actual value of each lot in the subdivision, exclusive of improve ments thereon, shall be used as the assessment of such lot (

a) for the period prescribed by the by-law, not exceed ing three years from the date of the application, or (

b) until the construction or erection of an improve ment is commenced on such lot, whichever first occurs.

(3) Only one by-law may be passed under this s'ection with respect to any land, regardless of any change in the ownership or any subdivision or resubdivision of all or any part of that land.

(4) A by-law passed pursuant to this

section comes into force on the first day of January of the year following the passage of the by-law. 100

(1) An improvement on assessable land shall be assessed to the owner of the land apart from the land on which the improvement is situated at such percentage of its fair actual value as may be ordered by the Lieutenant Gov ernor in Council. 7

9. Land held for development.

Section 459. 10. Assessment of improvements. Sections 458 (3), 474 (1) and 462 (1). 7

(2) An improvement on non-assessable land shall be assessed at such percentage of its fair actual value as may be ordered by the Lieutenant Governor in Council, to the persons who have the right or title to the improvement, or the exclusive use of the improvement, other than a person who occupies or uses the improvement in an official capacity for the owner of the land.

(3) For the better determining of the value of 'an im provement for assessment purposes, it is hereby declared that the cost thereof is only one of the matters which shall be considered in this connection, and if it is found that an improvement, either because of its conditon as to repair or of its inappropriateness to its location or because of any other circumstanc,es affecting its value increases the value of the land by less than the cost of the improvement or the cost of replacing it, that less sum shall be the amount of the value of the improvement for assessment purposes. 11.

(1) Notwithstanding

section 10, an improvement described in subclause (iii) of clause 12 of

section 2 shall be assessed at such percentage of its fair actual value as may be ordered by the Lieutenant Governor in Council.

(2) An improvement described in subclause (iii) of clause 12 of

section 2 that also comes within the descrip tion in subclause (

i) or (ii) of that clause shall be assessed as if it only came within the description in subclause (iii).

(3) Notwithstanding

section 10, where a new improve- ment ' ~ I : (

a) intended to be used for manufacturing or process ing purposes, or (

b) intended to be used in connection with a manu facturing or processing operation for the storage of the materials manufactured or processed, is not completed and in operation before the 31st day of October in any year, the improvement is exempt from assessmen t in that year. 12.

(1) In assessing land having improvements thereon, the assessed value of the land and of the improvements shall be ascertained separately and shall be set down separately in the assessment roll, either in the s'ame or separate columns, and the total of the separate items on each parcel shall be the assessment of the property.

(2) The Minister, on the recommendation of the Assess ment Commissioner, or the council, may order at any time 8 (

a) that an assessment of all parcels of land within all or any part of a municipality be made separate and apart from the improvements that may be situated thereon and at a different time from the assessment of the improvements, and

II. Assessment of machinery.

Section 458 (7) (8) (11). 12. Separate assessment rolls.

Section 46'2. 8

(

b) that an assessment of improvements on all or any lands within a municipality be made separate and apart from the lands on which they are situated and at a different time from the assessment of the lands.

(3) The court of revision in the case of appeals from any assessment made pursuant to subsection (2) may sit at dif ferent times from those fixed for the hearing of appeals from the general assessment and the two assessments may be treated as separate and distinct. ( 4) In all other respects the inspection of the assessment roll, the giving of notice of appeal, the procedure for and at appeals and for the preparation of a tax roll based thereon and the collection of taxes shall be the same as are provided for the general assessment. 13.

The council of a municipality in any year may, by by-law, classify single family dwellings on land as residen tial improvements and provide that the assessment thereof for purposes of taxation shall be such percentage of the fair actual value as may be ordered by the Lieutenant Governor in Council. Particular Properties 14.

Notwithstanding any other provision to the contrary, a pipe line liable to assessment under this Act shall be assessed as an improvement apart from the land on which it is situated to the owner of the pipe line at such percentage of its fair actual value as may be ordered by the Lieutenant Governor in Council. 15.

(1) In this

section "special franchise" means every right, authority or permission, whether exclusive or other wise to construct, maintain or operate within a municipal ity, and in, under, above, on or through or across a highway, road, street, land, public place or public water within the jurisdiction of the municipality, any poles, wires, pipes, tracks, conduits, buildings, erections, structures or other things for the purpose of bridges, railways, tramways or for the purposes of conducting steam, heat, water, gas, natural gas, oil, electricity or any property, substance or product capable of being transported, transmitted or con veyed for the supply of water or heat, light, power, trans portation, telegraphic, telephonic or other service.

(2) In addition to any assessment on land, improvements, pipe lines or works and transmission lines assessable under this Act or The Electric Power and Pipe Line Assessment Act, the holder of a special franchise is liable to assessment in respect of the franchise.

(3) A special franchise shall be assessed at such percen tage of the fair actual value of the machinery, equipment and apparatus used in the exercise of the franchise and not otherwise assessed, as may be ordered by the Lieutenant Governor in Council. 9

13. Differential of assessment.

Section 460. 14. Assessment of pipe line.

Section 474. I S. Special franchises.

Section 465. 9

(4) When a special franchise is assessed, annual depre ciation shall be allowed on the machinery, equipment and apparatus mentioned in subsection (3).

(5) Machinery, equipment or apparatus that is exempt from assessment under clause (

c) of

section 4 of The Elec tric Power and Pipe Line Assessment Act shall not be in cluded in a valuation under subsection (2).

(6) This

section shall not be construed so as to abrogate the conditions of any subsisting special franchise agree ment.

(7) A municipality may with the approval of the Public Utilities Board enter into an agreement with the holder of a special franchise whereby the municipality accepts pay ment, of an amount equal to a fixed percentage of the gross revenue of the special franchise, from the holder in lieu of taxing the special franchise, lands, improvements, pipe lines, works and transmission lines, machinery, equipment and apparatus belonging to and used by the special fran chise holder in the exercise of the franchise. 16.

(1) Where, by virtue of a lease, licence or permit from the owner of a parcel of land, a person is in occupa tion of a part of the surface of that land for the purpose of (

a) working any mines or minerals, in, or under that land or in or under land in the vicinity thereof, or (

b) drilling for oil, S'alt or natural gas, or (

c) operating any well for oil, salt or natural gas, the improvements on the land and used or intended to be used or capable of being used for the purposes for which the surface of the land is in part occupied (

d) shall be assessed together with the land forming the site of the improvements to the person so in occupa tion of part of the surface of the land, if the lease, licence or permit is held of the Crown, or (

e) if the lease, licence or permit is not held of the Crown, shall be assessed, apart from the parcel of land, to the person so in occupation of part of the surface of the land.

(2) Where a person is in occupation of any part of the surface of a parcel of land under a lease, licence or permit from the owner of the parcel for any of the purposes speci fied in subsection (1), the land so occupied by him shall be assessed to the owner of the parcel, but the rate of assess ment thereof shall not exceed the highest rate of assessment on agricultural land situated in the same municipality.

(3) Where Crown or other land is occupied under author ity of an order made pursuant to The Right of Entry Arbi tration Act or any other Act it shall, for the purposes of this section, be deemed to be . occupied by virtue of a lease or licence from the owner of the land. 10

16. Occupation of surface for purpose of working minerals.

Section 47'5. Assessment Act

Section 11. 10

(4) Subsection (1) does not apply to improvements that are assessable under The Electric Power and Pipe Line Assessment Act. 17.

(1) Where improvements are erected or placed upon land that forms part of the station grounds or right of way of a railway company, if the land upon which the improve ments are situated is leased from the railway company, the improvements, together with the land forming the site thereof and occupied therewith, shall be assessed to the lessee as if he were the owner of the land.

(2) Where any land that forms part of the station grounds or right of way of a railway company is held under a lease from the railway company and does not form the site of an improvement, the land shall be assessed to the lessee as if he were the owner thereof.

(3) Every lessee referred to in subsection (1) or (2) shall, whether his name appears upon the assessment roll or not, pay taxes upon the assessed value of the lands men tioned in subsection (1) or (2) and the improvements in subsection (1), at the rates lawfully imposed thereon, irrespective of the extent or nature of his interest therein. 18. Where a spur track or railway siding or a part there of is situated upon land that is not owned by the proprietor of the track or siding, the track or siding shall be assessed as an improvement to the proprietor of the track or siding. 19. Where any land held under lease from the Crown is sold, (

a) if the interest of the lessee in the land was exempt from assessment and taxation pursuant to this Act, (

b) if the Crown, from the revenue received under the lease, was making payment in lieu of taxes to the municipality in which the land is situated, and (

c) if the municipality will receive no payment from the Crown in lieu of taxes for the year in which the land is sold, then, notwi ths tanding anything in this or any other Act the municipality may, in the year in which the land is sold, (

d) assess the land in the name of the purchaser, (

e) enter the assessment in the assessment roll, and (

I) levy the full tax for the year on the land, unless the purchaser is himself exempt from taxation. Exemptions 20.

(1) The following property is exempt from assess ment by a municipality namely: 1. all personal property except personal property that is expressly declared by this Act to be assessable; 11

17. Tenant of railway land.

Section 472. 18. Spur track. Secti-on 473. 19. Assessment of interest in Crown lands. Assessment Act

Section l3d. 20. Exemptions from assessment.

Section 544. 11

12 2. land and improvements (

i) owned by a municipality, or (ii) held under lease, licence or permit from the Crown by a municipality; 3. school buildings and lands owned and occupied by a school district or school division solely for the purpose of a school and not exceeding (

i) in the case of a city, town, new town, village or summer village, four acres of land for each school, or where required and used for school purposes, such greater acreage as may be ex empted by a by-law of the city, town, new town, village or summer village, and (ii) in the case of any other municipality, eight acres of land for each school, or where required and used for school purposes, such greater acre age as may be exempted by a by-law of the municipality; 4. all dormitories, offices, garages, workshops and warehouses, owned and occupied by a school district or school division, and all buildings, other than school buildings, if used or intended to be used solely for the purpose of a school and the land necessary as the site for any such buildings; 5. a parcel of land held by or for the use of any re ligious body and on which is situated a building chiefly used for divine service, public worship or religious education, if (

i) when situated in a city, town, new town, vil lage or summer village, the land does not exceed one-half acre or such greater area as may be exempted by by-law from assessment, and (ii) when situated in any other municipality, the land does not exceed four acres or such greater area as may be exempted by a by-law of the municipality, together with the building used chiefly for divine service, public worship or religious education, but exclusive of any part of the building chiefly used for divine service, public worship or religious education that is chiefly used for other purposes; 6. land in use as a cemetery and not exceeding 25 acres in extent, together with any building or structure on the land and used for burial purposes, but exclusive of any other building or structure on the land; 7. land held by and for the use of any agricultural society, organized or formed under The Agricultural Societies Act together with any improvements thereon and so held and used;

8. two-thirds of the value of the improvements as determined for assessment purposes of any seed cleaning plant constructed under an agreement authorized by

section 10 of The Agricultural Service Board Act; 9. land owned and used in connection with and for the purposes of a hospital receiving aid from the Prov ince under the provisions of any Act of the Legisla ture, together with any building thereon and owned and used as a hospital or in connection therewith, but not otherwise occupied or occupied as a dwelling if such land does not exceed (

i) when the land is situated in a city, town, new town, summer village or village, four acres in extent, and (ii) when the land is situated in any other munici pality, 25 acres in extent, or such greater area as may be exempted by a by law of the municipality; 10. land not exceeding five acres in extent and (

i) forming the site of any improvements used chiefly for community purposes, or (ii) used solely for community games, sports, ath- letics or recreation, together with the improvements thereon that are used for any of the purposes specified in subclause (

i) or (ii); 11. all minerals; 12. land occupied by Ducks Unlimited (Canada) by lease or licence from the Crown together with any improvements thereon used in connection therewith; 13. farm buildings; 14. growing crops; 15. land and improvements vested in any library board established under The Libraries Act and that are used mainly for the purposes of the library; 16. works constructed, operated and used in connection with irrigation ditches as well as ditches operated under and subject to The Water Resources Act or The Irrigation Districts Act, until the year follow ing the year in which the operations of such work cease; 17. every right, title or interest of the Crown in any property; 18. land held under a grazing lease or permit from the Government of Alberta, and land leased by the Gov ernment upon terms that restrict the user thereof to grazing; 13

19. land held under a homestead or cultivation lease from the Government of Alberta; 20. land and improvements owned by a foundation established under The Homes for the Aged Act; 21. improvements or parts of an improvement con structed in conformity with standards recommended by the Government of Canada to provide protection from fallout to the extent of $100 of assessed value for each occupant according to designed capacity; 22. land not exceeding 20 acres in extent together with improvements thereon owned or held under lease from a municipality or the Crown by a non-profit summer camp for children; 23. land together with improvements. thereon owned or held under lease by the Canadian Youth Hostel Association, and not being operated for profit or gain while used exclusively for the purposes of the Association; 24. property assessable under The Electric Power and Pipe Line Assessment Act; 25. all property vested in an educational institution affiliated with a university under The Universities Act, except the whole or any part of a separate building owned by such an institution and used as a dwelling and the lands used in connection there with; 26. the property of any children's aid society incorpor ated under The Child Welfare Act or any former Act, or approved by the Lieutenant Governor in Council for the purpose of such

an Act if used exclusively for the purpose of and in connection wi th the society; 27. all income; 28. all property that has been legally exempted from assessment and taxation, in whole or in part, by a specific agreement legally entered into by the coun cil prior to the coming into force of this Act, but only during the life of the agreement and only to the extent of the exemption granted in the agreement; 29. property specifically exempted by law.

(2) Notwithstanding the exemptions enumerated in sub section (1), all lands, including land otherwise exempt in a municipality are liable to assessment and taxation for local improvements and for frontage tax. Duties of Assessor 21.

(1) In every municipality the assessor shall, not later than the 31st day of October in each year, assess for taxa tion purposes in the next following year all assessable pro perty in the municipality. 14

21. Date for making assessment. Sections 463, 466. 14

(2) The council may divide the municipality into assess ment districts, and may appoint one or more assistant assessors to aid the assessor in the work of assessment. 22.

(1) Notwithstanding

section 21, the council of a city, town, village, new town or summer village may by by-law, passed not later than the 31st day of August authorize the assessor to use the assessed value of any property as shown on the assessment roll of the current year as the assessed value of that property for the next following year.

(2) No council shall pass a by-law pursuant to subsection (1) in more than seven consecutive years.

(3) Notwithstanding subsection (2), the Minister may, by order, authorize a council to pass a by-law under sub section (1) in more than seven consecutive years. 23.

(1) Notwithstanding

section 21, the council of a village that has been newly organized shall adopt the as sessed values of the property within the village as made in the previous year by the municipality within which the village was previously contained.

(2) The assessment adopted pursuant to subsection (1) shall not again be adopted in any succeeding year.

(3) When a town has been newly proclaimed a city, the council may, by by-law, adopt the assessment of land, includ ing improvements, made in the previous year by the town, but the assessment so adopted shall not be adopted again in any succeeding year. 24.

(1) Notwithstanding

section 21, the council of a county or municipal district may, by bY-law, passed not later than the 31st day of August authorize the assessor to use the assessed value of any property as shown on the assessment roll of the current year as the assessed value of that property for the next following year.

(2) Notwithstanding

section 21, the Minister in the case of an improvement district or special area may, by order, authorize the assessor to use the assessed value of any pro perty as shown on the assessment roll of the current year as the assesed value of that property for the next following year. '

(3) An asessment authorized for use under this

section shall not be authorized for use for more than seven consecu tive years.

(4) Notwithstanding subsection (3) the Minister, by order, may (

a) authorize a council of a county or municipal district to pass a by-law under this

section for more than seven consecutive years, 15

22. Adoption of previous assessment roll in urban areas.

Section 464. 23. Newly formed village. Assessment Act

Section 17. 24. Adoption of previous assessment roll in other municipal ities. Assessment Act Sections 19, 19a. 15

(

b) authorize an improvement district or a special area to use the assessed value of property as shown on the assessment roll for more than seven consecu tive years. 25.

(1) At any time he considers it to be in the public interest the Minister may order a general assessment to be made in any municipality.

(2) Where a general assessment is ordered pursuant to subsection (1) the assessor shall as directed by the order assess all assessable property in the municipality. 2-6.

(1) In a city, town, village, new town or summer village where a by-law has been passed pursuant to

section 22, the assessor shall make his assessment by adopting those assessed values authorized by the by-law and by assessing not later than the 31st day of October all assessable property for which a value has not been authorized by the by-law.

(2) In a county, municipal district, improvement district or special area where, pursuant to

section 24, a by-law has been passed or an order has been issued, as the case may be, the assessor shall make his assessment by adopting those assessed values authorized by the by-law or the order and by assessing not later than the 31st day of October all assess able property for which a value has not been authorized by the by-law or order. 27.

(1) Notwithstanding

section 26, the assessor shall reassess not later than the 31st day of October in each year, (

a) all assessable machinery, equipment, appliances and other things described in subclause (iii) of clause 12 of

section 2 and shall allow annual depreciation thereon, (

b) all other assessable property the value of which is decreased by the destruction of an improvement thereon or by some cause other than fair wear and tear, and (

c) all other assessable property the value of which is increased by the erection, completion or repair of an improvement thereon or by some other cause.

(2) The assessor shall write the word "non-assessable" opposite the description of any property that has ceased to be assessable. 28. The assessor shall determine the value of all exempt land and improvements other than farm buildings, as if they were assessable under this Act and shall include the valu ations thereof in his return to the municipal secretary, clearly indicating that the property so valued is exempt from assessment and taxation. 16

25. General assessment. Assessment Act

Section 20. 26. Manner of making assessment.

Section 468 (

a) and Assess ment Act

Section 21. 27. Annual assessment of machinery.

Section 46·8a. 28. Determination of value of exempt property.

Section 467. 16

(1) Immediately after the completion of the assess ment or the date prescribed in an order made under

section 25, the assessor of each municipality shall, in the prescribed form, provide a return or returns of the assessment made by him.

(2) The assessor shall make and attach to each return made under subsection (1) a statutory declaration in the prescribed form. 30.

(1) Upon receipt of any return made by the assessor pursuant to

section 29, the municipal secretary, or the assessor in the case of a city, shall prepare an assessment roll not later than the first day of January in the year fol lowing the year in which the assessment has been made.

(2) The municipal secretary, or the assessor in the case of a city, shall enter upon the assessment roll in so far as his information then permits: (

a) a brief description of each parcel of land that is liable to assessment and, unless it is a full quarter

section or is described according to a plan of sub division registered in a land titles office the number of acres the parcel contains; (

b) the name and post office address of the owner of each parcel liable to assessment; (

c) the name and post office address of any purchaser entitled to possession of a parcel liable to assess ment; (

d) the name and post office address of the owner of each improvement liable to assessment; (

e) the name and post office address of the purchaser of each improvement liable to assessment; (

f) the name and post office address of every lessee or licensee of land that by this Act is assessed to the lessee or licensee as if he were the owner thereof; (

g) the name and post office address of every lessee, licensee or permittee of an improvement that by this Act is assessed to the lessee, licensee or permittee as if he were the owner thereof; (

h) the name and post office address of the holder of each special franchise liable to assessment; (

i) the assessed value of every assessable parcel of land separate from the assessment or valuation, as the case may be, of any improvements thereon; (

j) the assessed value of every assessable improvement separate from the assessment or valuation, as the case may be, of the land of which it is a part; (

k) the assessed value of each special franchise.

(3) The municipal secretary, or the assessor in the case of a city, shall enter upon the assessment roll the name and post office address of every owner by whom or on whose 17

29. Return of asse~l3ment.

Section 491. 30. Preparation of assessment roll.

Section 470. 17

behalf an agreement for the consolidation of arrears of taxes authorized by any Act has been entered into in respect of a parcel finally acquired by the municipality under any Act providing for the recovery of taxes.

(4) The municipal secretary, or the assessor in the C'ase of a city, shall enter on the assessment roll in a separate part, the name of the owner, a brief description of each parcel, the value of the land and improvements exempt from assess ment.

(5) In the case of property that is situated both within the boundaries of a public school district and the boundaries of a separate school district, the assessor in the case of a city, shall make the proper entry on the roll as to whether the taxpayer is a public school supporter or a separate school supporter, having regard to the provisions of The School Act.

(6) Where the assessor includes assessments of property other than property hereinbefore mentioned in this section, the assessor shall include in the assessment roll, in a separ ate part thereof, the name and post office address of every person who is assessed in respect of that property and par ticulars of the property assessed and the assessed value thereof.

(7) If any person is assessed as the owner of assessable property and he is not in fact the owner thereof, the taxes levied against the property are nevertheless a valid charge against the property. 31. The failure to enter upon an assessment roll any of the particulars required by subsection (2) of

section 30 or by

section 78 (

a) does not invalidate the assessment of any property or business, and (

b) where a correct description and the assessed value of the property or business appear on the roll, does not affect the liability of any person to pay taxes in respect of that property or business. 32.

(1) Upon preparation of the assessment roll pursuant to

section 30 and not later than the first day of January mentioned therein, the municipal secretary, or the assessor in the case of a city, shall mail an assessment slip in the prescribed form to every person whose name appears on the assessment roll.

(2) No assessment slip respecting land or improvements need be sent to any person whose name appears on the assessment roll of the previous year in respect thereof unless the assessment of the current year differs from the assessment of the previous year.

(3) No assessment slip need be sent to any purchaser of land or improvements unless before the first day of January 18

31. Omission from assessment roll.

Section 470 (5). 32. Assessment slips.

Section 493 in part. 18

a notice in writing is received by the municipal secretary, or the assessor in the case of 'a city, showing the purchaser's interest in the land or improvements and giving his name and postal address and requesting that notices of assessment be sent to him.

(4) As a supplementary business assessment roll is prepared, the municipal secretary, or the assessor, in the case of a city, shall mail to every person whose name ap pears on that roll, an assessment slip which shall contain a copy of so much of the roll as pertains to the business of that person and if that person desires to object to the busi ness assessment he may within 30 days from the date of the mailing of the notice lodge his complaint in writing with the municipal secretary or the assessor in the case of a city, and the complaint shall be heard at the next regular sitting of the court of revision.

(5) When the whole or any part of the assessment roll of the previous year has been adopted as provided for by sections 22, 23 and 24, the persons assessed in respect of the property assessment so adopted and whose assessments have not been changed shall be deemed to have received notice of their assessments by the publication of the news paper notice provided for by

section 34. 33.

(1) The municipal secretary or the assessor, in the case of a city, shall cause to be made on the assessment roll an entry showing the date of mailing of each slip and the entry shall be initialled, or stamped with a symbol repre senting his initials, by the municipal secretary or the as sessor, in the case of a city, or a person authorized by him.

(2) The entry of the date of the mailing of the assessment slip and the entry of the initials or symbol representing the initials of the person making the entry is prima facie proof of the mailing of the assessment slip upon the date entered without proof of the authority of the person making the entry to make it or of that person's initials or of the symbol representing that person's initials and the absence of any date and initials or symbols representing the initials is prima facie proof that the assessment slip has not been mailed.

(3) Where the post office address of a person whose name appears on the roll is not entered on the roll, an assessment slip shall be completed and retained in the office of the municipal secretary, or the assessor in the case of a city, and in that case the absence of a date and initials or symbol representing the initials is prima facie proof that the post office address of the person named on the roll is unknown. 34.

(1) Upon preparation of the assessment roll pur suant to

section 30 and not later than the first day of January next following, the municipal secretary, or the assessor in the case of a city, shall cause to be published 19

33. Entry of mailing slips.

Section 4!93 in part. 34. Notice of completion of roll.

Section 492 and Assessment Act

Section 30. 19

in one issue of a newspaper having general circulation in the municipality, a notice in the prescribed form that the assessment roll has been prepared.

(2) In a municipality other than a city or town, the notice required under subsection (1) may be given by mailing a copy to every person whose name appears on the assessment roll and by posting a copy in at least five con spicuous places in the municipality. 35. An elector under the supervision of the municipal secretary, or the assessor in the case of a city, and during the office hours of the municipal secretary or the assessor may inspect the assessment roll of the municipality during such times as are mentioned in his assessment slip or in the notice published in accordance with

section 34. Complaints and Appeals Court of Revision 36.

(1) Annually there shall sit in every municipality a court of revision as hereinafter provided and the court of revision so sitting shall hear and deal with such com plaints against assessment as have been received by the municipal secretary, or the assessor in the case of a city, as provided by this Act.

(2) The council of a municipality, by by-law, may estab lish a court of revision consisting of not more than five members and any councillors, commissioners, municipal employee or municipal resident may be appointed thereto.

(3) Where the court of revision is established as pro vided by subsection (2), the members shall hold office for the period prescribed in the by-law.

(4) The council, by resolution, may act as the court of revision and in that case it shall appoint not less than three nor more than five of its own members to form the court.

(5) In any city where there are at least three commis sioners, the council, by resolution, may appoint the com missioners as the court of revision.

(6) In a town and in a county or municipal district hav ing a council of more than five members, the court of re vision shall consist of five members of the council appointed ann ually by the council.

(7) In a new town, the court of revision may consist of the members of the board of administrators.

(8) In a village and in a county or municipal district having a council of five members or less, the court of revision may consist of the members of the council. 20

35. Inspection of roll. Assessment Act

Section 30a. 36. Complaints to court of revision.

Section 496-,500. 20

(9) In an improvement district or special area the court of revision shall consist of such person or persons as may from time to time be designated by the Minister.

(10) Where a municipality is under the control of an official administrator, the official administrator may be the court of revision for the municipality and where an official administrator is not eligible to sit as a court of revision by reason of subsection (11), the Minister shall appoint some other person to act as the court of revision.

(11) No member of a court of revision shall sit upon any hearing respecting any property in which he is directly or indirectly interested.

(12) The members of a court of revision whether mem bers of councilor not may be paid such remuneration and expense money as the council may by by-law provide.

(13) The majority of the members of the court of revision constitute a quorum.

(14) Where the court of revision is composed of members of the council and a majority of the members of the court of revision are unable to attend a sitting of the court, the mayor or reeve may appoint other members of the council to the court of revision to act in the place and stead and exercise all the powers of the 'absent members for that sitting.

(15) The council shall provide for the appointment of a clerk of the court of revision and may provide that the clerk shall be an official or employee of the municipality other than the assessor and shall prescribe his duties and re muneration which shall include the recording of all pro ceedings thereof and unless such an appointment is made, the municipal secretary shall act.

(16) In an improvement district or special area the per son designated by the Minister to act as the court of revision shall perform all the duties of a clerk of a court of revision.

(17) No act or other proceeding of a court of revision is valid or binding if it is not adopted at a sitting of the court of revision at which a quorum is present and a majority of the quorum present may decide all questions before the court of revision.

(18) The council shall make provision for replacements of vacancies that may occur in the court of revision or in the office of the clerk of the court of revision.

(19) The council, by resolution or by-law, may appoint a member of the court of revision to be the chairman for the purpose of conducting the sittings and deliberations con cerning the hearing of complaints and the by-law or resolu tion shall prescribe the method by which any vacancy in the chairmanship will be filled. (20) "Vhere the council has not appointed a chairman as provided by subsection (19) the members of the court 21

of revision shall choose and appoint from among their members a chairman and shall from time to time, as occa sion demands, appoint a member to fill any vacancy in the chairmanship. 37.

(1) The council, by resolution, shall provide for the calling of sittings of the court of revision for the purpose of hearing complaints.

(2) Where there are separate assessment rolls respecting land or improvements or business assessment, the council may provide different times for the sittings of the court of revision with respect to hearing complaints in connection with anyone or all of the rolls.

(3) In providing for sittings of the court of revision the date or dates set shall in every case allow the giving of the 10 days' notice of the sitting as provided in

section 39. 38.

(1) A person whose name appears on the assessment roll of any municipality may complain to the court of revision in respect of (

a) an error or omission alleged in respect of the assess- ment of any property, or (

b) an assessment alleged to be too high or too low, or (

c) a property in any way wrongly assessed, or (

d) the name of a person alleged to be wrongfully entered upon or omitted from the assessment roll, or (

e) any person who should be assessed as a public school supporter has been assessed as a separate school supporter or vice versa.

(2) A complainant shall notify the municipal secretary in writing of the particulars and grounds of his complaint.

(3) A notice of complaint may be handed to the municipal secretary or left at his usual place of abode or sent to him by mail, and shall be so delivered or mailed (

a) within 30 days after the mailing of the assessment slip to the complainant as required by

section 32, or (

b) where no assessment slip was mailed, within 30 days from the date of the giving of the notice as required by

section 34, but the court of revision may waive the failure to lodge a complaint within the time stipulated.

(4) A notice of complaint shall be deemed to have been received if it is sent by registered mail to the municipal secretary at his office.

(5) Every notice of complaint shall contain the post office address to which all notices are required to be sent to the complainant. 22

37. Sittings of court of revision.

Section 511. 38. Grounds for complaint.

Section 502.

(6) Before a complaint is heard pursuant to this

section from a person who is not the owner or purchaser of the assessed property there shall be deposited with the court of revision the sum of $3 in respect of each parcel or improvement to which the complaint relates, and in the event of the complaint being allowed, the sum deposited shall be returned to the depositor, otherwise, it shall form part of the general revenue of the municipality. 39.

(1) Upon the receipt by the municipal secretary of a notice of complaint, he shall notify the complainant, the assessor and every person affected thereby of the time and place of the sitting of the court of revision to hear the complaint.

(2) A notice pursuant to subsection (1), shall be sent by registered mail to any person affected at the post office address shown on the complaint or shown in the assessment roll at least 10 days before the sitting of the court of revision.

(3) Before the sitting of a court of revision, the muni cipal secretary or the assessor, in the case of a city, shall prepare, in the prescribed form, a list of the complaints to be heard at the sitting and the list shall be posted at the office of the municipal secretary or the assessor, in the case of a city, at all times during the sitting of the court of revision. 40. The complaints shall be heard as far as possible in the order in which they stand upon the list but the court of revision may adjourn or expedite the hearing of any complaint. 41.

(1) The clerk of the court of revision, when required to do so, may issue a summons to any person to attend as a witness at the court of revision.

(2) If any person so summoned, having first been tend ered compensation for his time at the rate of $5 a day and reasonable transportation expenses, both ways, at the lowest available public transportation rates, fails to attend at the time and place mentioned, or having attended or being present in court refuses to be sworn if required to give evidence, he is guilty of an offence and liable on

summary conviction to a fine of not less than $10 nor more than $50, and in default of payment to imprisonment for a term not exceeding 15 days.

(3) The court hearing the complaint may for good and sufficient reason excuse such person from attending and in that event no fine shall be incurred by reason of non attendance. 42. Where the complainant or any person whose assess ment m~y be affected by the result of a complaint fails to appear In person or by an agent, the court of revision may proceed in his absence. 23

39. Notice of sittings. Sections 503, 504, 50-5. 40. Order of hearing complaints.

Section 506. 41. Attendance of witnesses.

Section 508. 42. Absence of appellant.

Section 507. 23

(1) Any member of a court of revision hearing a complaint may administer oaths to witnesses giving evi dence before the court.

(2) A witness giving evidence before a court of revision need not be sworn except where (

a) an oath is requested by a person with an opposing interest, or (

b) the court considers it necessary or proper. 44. Where the value at which any specified land, im provement or business is assessed appears to be more or less than its fair value, the amount of the assessment of the land, improvement or business, as the ease may be, shall nevertheless not be varied on appeal if (

a) the value at which the land is assessed is fair an~l just in proportion to the value at which other lands in the municipality are assessed, or (

b) the value at which the improvement is assessed is fair and just in proportion to the value at which other like improvements in the municipality are assessed, or (

c) the business assessment is fair and just in pro portion to the other business assessments in the municipality. 45.

(1) The court of revision may, in its discretion at any sitting, hear all complaints with respect to any roll or rolls, or if considered advisable, may adjourn from time to time until all complaints are heard and determined.

(2) All complaints in connection with any assessment roll shall be determined within 150 days after the comple tion of the assessment roll. 46. ( 1 ) As soon as a decision is given by a court of re vision the municipal secretary or the assessor, in the case of a city, shall amend the assessment roll in accordance with the decision of the court of revision.

(2) Every such amendment shall be made in ink of a different colour from that of the original roll and shall be verified by the initials of the assessor or municipal secre tary. 47.

(1) When the court of revision has heard and deter mined any complaint, the municipal secretary or the as sessor, in the case of a city, shall forthwith notify the complainant, and every person whose name is entered upon the assessment roll in respect of the assessment affected, of the result of the hearing of the complaint.

(2) The notice shall be in writing, in the form prescribed by the Minister, and shall be sent by mail to the post office address contained in the complaint. 24

43. Evidence.

Section 509. 44. Variation of assessments.

Section 510. 45. Adjournments.

Section 512. 46. Amendment of assessment roll.

Section 513 in part. 47. Notice of decision of court of revision.

Section 513 in part. 24

(3) When the court of revision has omitted, neglected, or refused to hear or decide a complaint by the day fixed for the completion of its duties, the municipal secretary or the assessor, in the case of a city, shall immediately notify the complainant in the manner set out in subsection (2). 48.

(1) Upon the closing of the sittings of the court of revision or where there are no complaints upon the expiry of the time for complaining the municipal secretary or the assessor, in the case of a city, over his signature, shall enter at the end of the roll a certificate in the following form: "Roll finally completed this ............ day of ....................... . 19 ........ "

(2) The assessment roll as certified in accordance with subsection (1) is, subj ect to amendment pursuant to

section 54, 56 or 65 of this Act or

section 12 of The Municipalities Assessment and Equalization Act, the assessment roll of the municipality for that year.

(3) Subject to changes made on appeal, the assessment roll as certified is valid and binds all parties concerned (

a) notwithstanding any defect in or omission from the roll.or mistake made in or with regard to the roll, and (

b) notwithstanding any defect, error or misstatement in any assessment slip or notice or the failure to deliver any assessment slip or notice. Appeal to the Appeal Board 49.

(1) Any person (

a) who, or the assessment of whose property, is af fected by a decision of a court of revision, and (

b) who appeared before the court of revision in person or by agent or sent to the municipal secretary or the assessor, in the case of a city, a document setting out in detail the grounds of his complaint, mayappeaJ to the Appeal Board against the decision.

(2) An assessor may appeal to the Appeal Board against a decision of a court of revision.

(3) When an appeal against the decision of the court of revision is lodged pursuant to subsection (2), the municipal secretary of the municipality or the assessor of the city shall immediately notify the owner of the affected property regarding the action taken by the assessor.

(4) An assessor or the complainant may appeal to the Appeal Board in respect of a complaint which a court of revision has omitted, refused or neglected to hear or decide. 50.

(1) An appeal pursuant to

section 49 may be made within 21 days after the mailing or personal service of the notice required by

section 47 upon the person appealing. 25

48. Certification of completion of assessment roll.

Section 514. 49. Appeal to Alberta Assessment Appeal Board.

Section 515 (1) (,3). :»0. Time limit on appeal.

Section 515 (2). 25

(2) Within the time limited by. subsection (~) an app~l lant shall either by personal serVIce or by regIstered mall, serve a written notice of appeal upon the municipal secre tary of the municipality in which the property is situated. 51.

(1) Not later than seven days after the expiry of the time limited for service of notice of appeal the municipal secretary shall forward to the Appeal Board a list of all notices received by him setting out the addresses of the appellants and particulars of the assessments under appeal.

(2) The municipal secretary shall post in his office a con spicuous notice containing the names of all appellants and parties appealed against with a brief statement of the grounds 'Of each appeal and stating the time and place at which the Appeal Board will sit. 52. The municipal secretary Dr the assessor of a muni cipality from which an assessment is being appealed shall appear at the hearing and produce the assessment roll and all papers in his custody connected with the matter under appeal. 53. The Appeal Board in hearing appeals is governoo by the provisions of this Act and The Assessment Appeal Board Act. 54.

(1) The roll shall be confirmed, altered or amended according to the decision of the Appeal Board if then given, and the chairman, or in his absence another member 'Of the Appeal Board, shall write his initials 'Opposite any part 'Of the roll in which any mistake, error Dr omission is corrected or supplied.

(2) If the Appeal Board reserves its decision, the muni cipal secretary 'Or the assessor, in the case 'Of a city, shall when it is given, forthwith alter and amend the roll accord ing to the terms of the decision and shall write his own name or initials 'Opposite such alteration or correction. Errors and Omissions 55.

(1) An error, omission Dr misdescription on an assessment slip or the non-receipt of an assessment slip (

a) by the person to whom it is addressed Dr mailed, or (

b) by a person named 'On the assessment roll wh'Ose address is not known, does not invalidate the assessment 'Or confer any right to exemption from taxation.

(2) Where an error, 'Omission or misdescription on an assessment slip has influenced a pers'On to whom the assess ment slip is directed frDm complaining against the assess ment within the time allowed under

section 38, that pers'On 26

51. List of appeal notices.

Section 515 (4). 52. Production of assessment roll.

Section 516. 53. Hearing appea,ls.

Section 520. 54. Amendment of assessment roll.

Section 518. 55. Errors in assessment slip.

Section 493 (6) and Assessment Act

Section 53. 26

is entitled to receive a corrected assessment slip and he may complain to the court of revision against the assessment as shown on the corrected assessment slip within 30 days of the mailing of the corrected assessment slip. General Provisions as to Assessment 56.

(1) If at any time it is discovered that any land, improvement or a special franchise that was assessable on the immediately preceding 31st day of October has not been assessed or that the name of any person that should be entered upon the assessment roll is not entered, or that there is any error in any of the particulars contained in the roll, the council may direct the assessor to assess the pro perty and thereafter to enter it and the assessment thereof upon the roll or to enter the name of any such person upon the roll or to correct the error, and every such entry or correction shall be dated with the date on which it is made.

(2) In the event of such entry upon or correction of the roll without the knowledge or consent of a person affected thereby, an assessment slip shall be sent by mail ,or delivered to the address of that person by the municipal secretary or the assessor, in the case of a city, and the person shall be given every reasonable opportunity to complain against the entry or correction, and all complaints shall be heard and determined as nearly as may be in the manner provided by this Act for the hearing of ordinary assessment complaints.

(3) The commissioners or council may at any time authorize the correction in the roll of any error that is, in the opinion of the commissioners or council, as the case may be, gross and palpable and any corrections so made shall be initialled by the municipal secretary or the assessor, in the case of a city. 57.

(1) Where the name of a person has in any year been entered upon the assessment roll in respect of any property assessable under this Act, and notice of the fact has been sent to him, but the assessment has been declared to be invalid or a nullity, then the interest of that person may be assessed in any subsequent year, and his name entered upon the roll in respect of his interest.

(2) Every such assessment shall be made by the assessor and the person affected thereby shall be notified imme diately thereof by the municipal secretary or the assessor, in the case of a city, and has a right of appeal to the Appeal Board. 58. Where the interest of any person was at the time of the assessment assessable in respect of any property busi ness, trade or profession, or in respect of any sh~re or interest therein, by reason of which his name was entered upon the assessment roll, and 27

56. Correction of assessment roll.

Section 485, 490. 57. Effect of invalid assessment. Assessment Act

Section 57. 58. Incontestability of assessment.

Section 495. 27

(

a) there has been no complaint to the court of revision in accordance with this Act, or (

b) there has been a complaint to the court of revision, but there has been no appeal to the Appeal Board as herein provided for, then, upon the expiration of the time limited for the lodging of complaints or for forwarding notice of appeal to the Appeal Boa.rd, as the case may be, the assessment of the property, business, trade or profession or any share or interest therein, entered opposite his name upon the roll, or as altered by the court of revision, as the case may be, shall be deemed incontestably to be the proper, lawful and final assessment of the property, business, trade or profes sion or of his share or interest therein. Assessment for School Purposes 59.

(1) Where any property is situate in a collecting school district the assessment of the property made by the municipality in which the property is situate shall be the assessment of the property for the purposes of taxation by the school district.

(2) Immediately after the final completion of the assess ment roll each year pursuant to

section 30, the municipal secretary of a municipality within which all or any part of a collecting school district is situate shall forward to the secretary of the school district, (

a) a copy of the assessment roll in so far as it applies to the school district, and (

b) a certificate, under his hand, stating the total assessed value of all property within the munici pality and also within the school district and liable to assessment and taxation under this or any other Act. 60.

(1) Where, in accordance with The School Act, the property is to be assessed for either public school or separ ate school purposes a municipal secretary or the assessor, in the case of a city, shall accept (

a) a written statement of the owner of the property, or (

b) a written statement authorized by the owner of the property, that the owner is or is not of the Roman Catholic or Pro testa.nt religion, as the case may be.

(2) A municipal secretary or the assessor, in the case of a city, may from time to time require an owner of pro perty to submit to him the statement referred to in subsec tion (1), and that statement is sufficient authority for entering opposite the name of the person in the assessment roll the letters "SS" or "PS", as the case may be, ,and in the absence of any such statement the assessor or the municipal secretary shall enter the ratepayer as a supporter of the public schools. 28

59. Assessment for school purposes. Assessment Act

Section 59. 60. Statement re religion.

Section 486 (5) (6). 28

(1) Th~ .Joard of a collecting school district may impose a business tax for school purposes and

Part 2 appl~es thereto as if the board were a councIl and the school dIstrICt were a municipality.

(2) Where the board of a collecting school district passes a by-law for the imposition of a business tax (

a) the assessor of the municipality within which the school district is located shall make an assessment in accordance with subsection (1) of

section 78, and (

b) the municipal secretary of the municipality shall prepare an assessment roll in accordance with sub section (3) of

section 78 and the assessment of business so prepared shall be the assessment of business for the purposes of taxation by the school district. Miscellaneous 62.

(1) Subject to subsection (3), a person who at any time claims to be en ti tIed to be assessed or to have his name entered in the assessment roll shall be so assessed or shall have his name so entered upon submitting his claim together with supporting evidence to the municipal secretary or the assessor, in the case of a city, and every such entry shall be recorded with the date on which it was made.

(2) A person entitled to have his name inserted in the assessment roll has the same right to apply to have the name of any other person inserted therein as the other person would or could have had personally, unless the other person actually dissents therefrom.

(3) Where a person claims (

a) that he is entitled to be assessed or to have his name inserted in the roll, or (

b) that another person should be assessed or named in the roll, and the assessor has reason to suspect that the person so claiming, or the person on whose behalf the claim is made, has not a just right to be so assessed or to be named in the roll, the assessor shall make reasonable inquiries before assessing or naming any such person in the assessment roll. ( 4) Any person (

a) who wilfully and improperly inserts or procures the insertion of the name of a person in the assess ment roll, or (

b) who wilfully inserts or procures the insertion of any fictitious name in the assessment roll, or (

c) who wilfully and improperly omits or procures the omission of the name of any person from the assess ment roll, or (

d) who assesses or procures the 'assessment ofa person at too low an amount, 29

61. Business tax for school purposes. Assessment Act

Section 60a. 62. Entry of name on roll.

Section 486. 29

is guilty of an offence and liable on

summary conviction to a fine of not more than $25 and in default of payment to imprisonment for a term not exceeding 30 days. 63. Every assessable person shall give to the assessor all information necessary to enable him to make an assessment, but no statement made by any such person binds the' assessor or excuses him from making inquiry as to its correctness. 64.

A copy of an assessment roll or of a portion thereof without any erasure or interlineation and certified by the municipal secretary or the assessor, in the case of a city, under the seal of the municipality, to be a true copy is admissible in evidence as prima facie proof of the matters stated in the assessment roll without the production of the original assessment roll. 65.

(1) Where the Assessment Commissioner has cer tified to the Minister that the assessment of all or any part of any municipality is not in substantial conformity with the law or is not fair and equitable either in general, having regard to any other assessment, or in detail and that it is in the interest of the public that there should be a new assessment, the Minister in his discretion may (

a) direct a new assessment to be made of all or any part of a municipality, (

b) give all necessary directions and make 'all neces sary provisions as to the manner and times in which all proceedings and things directed or authorized by any statute are to be done, and (

c) if in his opinion the procedure prescribed by this Act is inapplicable, prescribe other procedure which shall include provisions for the hearing of com plaints against assessments and the hearing of appeals.

(2) If at any time after making an order under this sec tion, the Minister is of the opinion after due inquiry that the assessor of the municipality is incompetent or unsuit able, he may order the council of the municipality to dismiss the assessor and to appoint in his place some person ap proved by the Minister. 66.

(1) If any thing to be done by a council or 'an official or employee of a municipality within a number of days or at a time fixed by or under this Act cannot be or is not so done, the Minister may by order appoint a further or other time for doing it, whether or not the time at or within which it ought to have been done, has arrived Dr expired, as the case may be.

(2) Any thing done at or within the time specified in the order is as valid as if it had been dDne 'at Dr within the time fixed by or under this Act. 30

63. Information to be furnished assessor.

Section 487. 64. Assessment roll as evidence.

Section 519. 65. Order directing new assessment. Assessment Act

Section 71. 66. Order fixing time.

Section 6. 30

67. Where in this Act the council of a municipality is required to do any thing by by-law the Minister may, in respect of an improvement district or special area, do that thing by order. 68.

(1) Every municipality shall afford to the Minister and to the Appeal Board access to all books, papers, docu ments or other information in the possession or power of the municipality.

(2) The officials of a municipality to whom the Assess ment Commissioner, an inspector of assessments, the Appeal Board or the Alberta Assessment Equalization Board applies for any statement, report, copies of documents or any other information shall furnish the same free of charge.

(3) Any municipality not complying with the require ments of this section. whether wilfully or not, is liable to a penalty of $1 a day during the existence of the default and recoverable on the suit of the Crown.

(4) A municipal secretary or other officer of a munici pality who refuses, neglects or fails to observe the pro visions of this section, whether his failure is wilful or not, is guilty of an offence and liable on

summary conviction to a fine of not more than $50. 69.

(1) Every assessable person or his agent and every person whose' name is shown upon the land and improve ments assessment rolls or business assessment rolls of the municipality, and the agent of any such person shall, when ever so required, forthwith furnish to the 'assessor in writ ing, signed by the person concerned~ true and accurate in formation concerning the land owned by such person and concerning any improvements upon the land, in such form and detail as the assessor may require, including particulars as to sale price, terms and eovenants in leases, construction costs including costs of alterations 'and repairs, and rents payable or paid or agreed to be paid.

(2) Every architect, contractor or builder having per formed or supervised any work of construction, alteration or repair to any land or improvements .or the agent of any such architect, contractor or builder shall, whenever so required, furnish to the assessor in writing, signed by the person concerned, true and correet information in such form and detail as the assessor may require, c.oneerning the cost of the work .of construction, alteration or repair.

(3) Any person who is able to do so and who fails to furnish the information, in the form and detail required by the assessor, within 30 days after the date of the demand by the assessor therefor is guilty of an offence and liable on

summary conviction to a fine of not more than $10 a day for each day default is made in furnishing the informa tion. 31

67. Minister to exercise functions of council in improvement district etc. Assessment Act

Section 74. 68. Inspection of municipal records. Assessment Act

Section 76. 69. Information to assessor.

Section 488. 31

(4) The information furnished to the assessor pursuant to subsections (1) and (2) shall not be divulged to any person except to such officials of the municipality as may be concerned therein or except when giving evidence in connection with any appeal that may be made concerning the land, improvements or business in respect of which the information was furnished.

(5) A person who is the owner of pr.operty referred to in this

section shall permit the assessor to inspect and examine the property at 'any reasonable time during a weekday. 70.

(1) A person who (

a) wilfully and improperly inserts or procures the insertion of the name of a person in an assessment ment roll, .or (

b) wilfully inserts or procures the insertion of any fictitious name in an assessment roll, or (

c) wilfully and improperly omits or procures the omis sion of the name of any person from an assessment roll, or (

d) assesses or procures the assessment of a person at too low ,an amount with intent in any such case to deprive that person of his right to be an elector, is guilty of an offence and liable on

summary conviction to a fine of $25.

(2) A municipal secretary who (

a) wilfully or fraudulently inserts in an assessment roll the name of any person whose name should not be entered therein, or (

b) wilfully or fraudulently omits the name of any person whose name should be inserted in an assess ment roll, or (

c) wilfully neglects any duty required of him by this Act, is guilty of an offence and liable on

summary conviction to a fine of not more than $100.

(3) An assessor who (

a) makes a fraudulent assessment, or (

b) wilfully or fraudulently inserts in an assessment return the name of any person whose name should not be entered therein, or (

c) wilfully or fraudulently omits the name of any person whose name should be entered in an assess ment return, or (

d) wilfully neglects any duty required of him by this Act, is guilty of an offence and liable on

summary conviction to a fine of not more than $100. 32

70. Offences and penalties.

Section 489. 32

71. The Minister may fr.om time to time prescribe stand ards and methods to obtain an index of value or level of value to be used for assessment purposes in one or more specified municipalities and may by rules and regulations not inconsistent with this Act prescribe the procedure to be followed in carrying out any of the provisions of this Act. 72.

(1) The Chief Provincial Assessor may, upon receipt of a request from a municipality designate one or more assessors of the Chief Provincial Assessor's staff as the assessor or to assist the assessor .of that municipality in carrying out his assessment program.

(2) Whenever 'an assessment is made pursuant to sub section (1) the cost of the assessment shall be computed in a manner approved by the Minister and an amount not exceeding 75 per cent of the computed cost shall constitute a debt due to the Crown by the municipality and shall be paid by the municipality concerned upon submission of the account of the Department of Municipal Affairs and the remaining percentage of the cost shall be borne by the Department of Municipal Affairs.

(3) In the case of a general assessment of all or any part of a city made pursuant to subsection (1), the cost of any assistance given pursuant to that subsection shall be computed in a manner approved by the Minister and an amount not exceeding 75 per cent of the computed cost shall constitute a debt due to the Crown by the city and shall be paid by the city concerned upon submission of the 'account of the Department of Municipal Affairs and the remaining percentage of the cost shall be borne by the Department of Municipal Affairs. ( 4) When a reassessment of all or 'any part of 'a muni cipality, other than a city, is made by an assessor appointed by the municipality, an amount not exceeding 25 per cent of the cost of the assessment computed ina manner ap proved by the Minister may be borne by the Department of Municipal Affairs, if (

a) the qualifications of the assessor are acceptable to the Minister, (

b) a performance bond ,acceptable to the Minister has been posted, and (

c) the work completed by the assessor has been carried out in accordance with the recommendations con tained in the Assessment Manual and is acceptable to the municipality and the Minister. 33

71. Minister may prescribe standards.

Section 5a. 72. Assessment by Chief Provincial Assessor.

Section 67 (2). 33

PART 2 BUSINESS ASSESSMENT AND TAX 73. In this Part, (a) "business" includes business, trade, profession, occupation, employment or calling and the providing of goods or services; (b) "floor space" means the superficial area of every floor in the building in which business is carried on, and includes the superficial area of any land not forming the site of a building but occupied or used for the purpose of or incidental to the exercise or carrying on of a business; (c) "premises" means the store, office, warehouse, factory, building, enclosure, yard or any space occupied or used by a person for the purposes of a business. 74.

(1) A council may, by by-law passed not later than the first day of May in any year, provide foQr the assessment of any business, and for the payment by any person carry ing on the business of a tax upon the assessment thereof, to be known as a business tax.

(2) Where machinery, equipment, appliances or other things used for or in manufacturing or processing or for the production of natural resources or for the transmission of natural resources are subject to a property tax in any year no business tax shall be levied in that year against the owner .or occupier of the premises on which any such pro perty is si tua ted.

(3) Notwithstanding subsection (2), where the manu facturing, processing, production or transmission described therein is not the chief or preponderating business of the owner or occupier of the premises on which the machinery, equipment, appliances or other things described in sub section (2) is situated, then the person carrying on business on such premises shall be assessed for business tax with respect to the kind of business that is the chief or pre ponderating business carried on by him in or upon such premises.

(4) No business assessment shall be m'ade nor business tax levied in respect of the business of keeping bees for the production of honey, the business of fur production or the business of producing livestock or crops or both. 75.

(1) A certified copy of the by-law authorizing the imposition of a business tax shall be forwarded by the muni cipal secretary to the Chief Provincial Assessor.

(2) Every by-law and every amending by-law passed pursuant to

section 74 continues in force until amended or repealed, but no such by-law shall be amended or repealed 34

Definitions.

Section 2 (

e) and Assessment Act

Section 61. 74. Authorization of business tax. Sections 47,6, 479a and Assess ment Act

Section 62. 75. BusinEss tax by-laws. Assessment Act

Section 63. 34

except by a by-law passed in ,any year subsequent to the year in which the original by-law was passed and before the first day of May in the subsequent year, or by 'a by-law passed pursuant to subsection (3), or by an order of the Appeal Board issued pursuant to

section 81.

(3) If the council desires, for the purpose of relieving against any unfairness, discrimination, injustice or undue hardship arising out of any by-law, to amend a by-law passed pursuant to

section 74, the council, with the approval of the Chief Provincial Assessor, may, by by-law passed either before or after the first day of May, amend the by-law and an amendment so made, if made after the first day of May, has the same force and effect as if it had been made before that date. 76.

(1) The by-law for the imposition of a business assessment and business tax may (

a) provide for the assessment of any class or classes of business at a sum equal to the gross annual rental value of the premises occupied or rented for the purpose of the business, and (

b) specify the time during which the business assess ment shall be made by the assessor, and (

c) provide for the assessment of the business of grain dealers, grain elevator operators, coal dealers, gaso line distributors, oil distributors, storers of goods and chattels, and similar businesses, on the basis of the total available storage capacity of the premises used for the purpose of the business, and for the assessment of any business not being a business assessed upon the storage capacity or on a rental basis, on the basis of floor space of the entire prem ises occupied for the purpose of the business.

(2) The by-law may (

a) provide for the grouping of businesses into classes for the purpose of 'assessment and taxation under the by-law, (

b) provide that where a tenant who is liable to assess ment in respect of any premises leased by him sub lets the whole or a portion thereof, the assessor, in his discretion, may assess either the tenant or the sub-tenant in respect of the premises or the portion of the premises sublet, (

c) provide that where a manuacturer is not manu facturing his products within the municipality but is selling the products wholesale or retail therein, the manufacturer concerned shall pay to the muni cipality a business tax at the rate applicable to wholesale dealers, or retailers, as the case may be, as fixed by the by-law, and 35

76. Content of by-law. Sections 477, 478. 35

(

d) provide the rate per unit of storage capacity or the sum per square foot of floor space for the purpose of assessment in respect of any class of business not assessed on a rental basis.

(3) The business tax payable in respect of any business shall be such percentage of the assessed value, not in excess of a total of 25 per cent, as may be specified by the by-law.

(4) The percentage of the assessed value which shall be payable as business tax may be varied as between any class or classes of business and any other class or classes for the purpose of obviating unfairness, injustice or discrimination or relieving against undue hardship or for any other pur pose that is proper in the opinion of the council, having regard to all or any of the following considerations: (

a) the nature of the business carried on; (

b) the purpose for which the premises or any parts thereof are used; (

c) the situation or position of the place of business in relation to that of other places of business, whether in the same building or not; (

d) the extent to which the premises or any parts thereof occupied for purposes of the business are profitably used or the amount of storage required; (

e) the profits derived from the business. 77.

(1) No person shall be taxed in respect of the same premises under more than one class of business tax as fixed by the by-law, and where any person carried on more than one kind of business on the same premises the business tax shall be levied on the entire premises as if the entire premises were used for the kind of business that is the chief or principal business of the businesses so carried on by him in or on the premises.

(2) The business assessment may be made in a separate roll and the business assessment roll may be made at a dif ferent time from the general or annual assessment roll and may be returned or reported upon by the assessor at ,a dif ferent time from the assessments in the general or annual assessment roll, and the court of revision may sit for the hearing of complaints from the business assessment at dif ferent times from those fixed for hearing appeals from the general or annual assessment and the two assessments may be treated as separate and distinct.

(3) In all other respects, such as the inspection of the business assessment roll, the giving of notice of complaint, and the procedure for and at complaints, and for the pre paration of a tax roll based thereon, and the collection of taxes, the provisions governing the business tax shall be the same as are provided for the general or annual assessment. 36

77. Person liable only to one class of business tax.

Section 480. 36

(4) The business tax roll may be attached to the general tax roll of the municipality or may be separate and distinct therefrom.

(5) The business tax may be made due and payable on the same date or dates as general taxes or on ,any other date or da,tes that the council may fix therefor by by-law.

(6) If no by-law is passed under subsection (5) the date or dates for the payment of business tax shall be the date or dates for the payment of general taxes.

(7) The occupant of any building liable to taxation under sections 7 4 and 76 is liable for the business tax even though he may also be the owner of the premises and liable as owner to taxation on the land and improvements. 78.

(1) The assessor shall, in every year before the ex piration of the time provided for in the by-law, assess all businesses that are by virtue of the by-law liable to assess ment and taxation, and shall fix the gross annual rental value of each of the premises where a business that is liable to assessment and taxation is carried on and shall in the prescribed form make a return or returns of the assessment made by him.

(2) The assessment for business tax provided for in this

section is in addition to the assessment of land or lands and improvements.

(3) Unless the council has directed that the business assessments be made ina separate roll, the municipal secre tary or the assessor, in the case of a city, shall set out in the general roll (

a) the name of every person carrying on a taxable business within the municipality, (

b) the assessed value of every taxable business, and (

c) the place where every taxable business is carried on. 79. The business tax payable in respect of any business that is not assessed on a rental basis shall be calculated and levied annually, and the rate applicable shall not exceed the rate of levy made by the municipality upon the land therein and as authorized under this Act. 80.

(1) Where a person carries on a business within a municipality in any year in respect of which a business tax is imposed by the municipality, (

a) if he carries on the business therein during every month of that year, he is liable for the payment of the full annual business tax in respect of that busi ness, but (

b) if he does not carryon the business therein during every month of that year, he is only liable for the payment of that part of the full annual business tax 37

78. Annual assessment of businesses.

Section 479. 79. Basis of business tax.

Section 471. 80. ,Extent of -liability for business tax. Assessment Act

Section 67. 37

in respect of that business which is in proportion to the number of months of that year during which he carried on that business therein, a portion of a month being taken as a full month.

(2) Notwithstanding subsection (1), where the person carries on the business for less than 30 days in that year, whether in one or more months, he is not liable for the pay ment of the business tax.

(3) Notwithstanding subsection (1), when 'a business tax is payable in respect of a business and a licence fee is pay able to the municipality in respect of that business the amount payable in respect of the business tax shall be abated in the amount of the licence fee. 81. Where upon the hearing of an appeal from any as sessment or levy it appears to the Appeal Board (

a) that an assessment under a by-law made pursuant to this Part discriminated against or is unfair to any business or any class thereof, having regard to subsection (4) of

section 76, or (

b) that a levy made under

section 79 in respect of any business is unfair or discriminatory, the Appeal Board shall by order alter or vary the assessment or levy that it considers unfair or discriminatory and shall amend the by-law and the assessment or levy so altered or varied shall be substituted for the original assessment or levy and the tax ealculated thereon is the tax payable in respect of businesses affected thereby. 82. The provisions of this Act relating to the mailing of assessment notices, complaints as to assessments, and the right of appeal from assessment apply, mutatis mutandis, to business assessments and to the levy of any business tax. Supplementary Business Tax and Special Licence Fees 83.

(1) The council, by by-law, may impose a supple mentary business tax or a special licence fee or both 38 (

a) upon each person who carries on any business for a temporary period or commences business after the final revision of the business assessment roll and whose name is not entered on such roll, (

b) upon each person moving into new premises or opening new premises or branches of an existing business after the final revision of the business assessment roll, notwithstanding that his name is entered on that roll, and (

c) upon each person who commences business before the final revision of the business assessment roll but whose name is omitted from that roll. '

81. Alteration of assessment by Appeal Board.

Section 481. 82. Application of

Part 1 to business assessments.

Section 493. 83. Supplementary tax and licence.

Section 484. 38

(2) The council may also impose a special licence fee upon all persons as soon as they commence to carryon any busi ness within the municipality which shall be set off against any business tax that may be payable by any such person during the then current year or set off against the supple mentary business tax or the special licence fee imposed by subsection (1), as the case may be.

(3) The special licence fees under subsections (1) and (2) may be in the nature of a tax for revenue purposes.

(4) No person who is assessed in respect of any business or special franchise is liable to pay a special licence fee in respect of the same business or special franchise save as provided in this section.

PART 3 TAXATION 84. All taxes levied for any year shall be deemed to have been imposed and shall be deemed to be due on and from the first day of January of the then current year ending with the 31st day of December thereof unless otherwise expressly provided for by the by-law under which the taxes are directed to be levied. 85.

(1) The council shall, as soon as practicable in each year, prepare a detailed estimate in the prescribed form of the probable expenditures of the municipality for the year, and the estimate shall include the following: (

a) the sums necessary to meet debenture instalments, interest or sinking fund payments falling due dur ing the year; (

b) such sums as may be required to meet such expendi tures for ordinary municipal purposes as may be set by the council; (

c) such sums as may be required to meet the requisi tions of any hospital district, school district or school division, pursuant to The Alberta Hospitals Act or The School Act, as the case may be; (

d) such sums as may be required to meet the requisi tion of the Province pursuant to The Alberta Hos pitals Act; (

e) such sums as may be required to meet the re quisition of the Province pursuant .to The School Act; <

I) such sums ·as the municipality may become liable to pay by virtue of the provisions of any other sta tute of the Province; (

g) such sums as may be required to meet the con tributions to a special reserve trust fund. 39

84. When taxes are due.

Section 529. 85. Annual estimates.

Section 521 in part. 39

(2) The council shall make an estimate of the probable revenue of the municipality for the year to be derived from business taxes, grants in lieu of taxes and sources of revenue other than taxation.

(3) A copy of the estimates so prepared shall be incor porated in the minutes of the meeting of the council at which the estimates are adopted. 86.

(1) The council shall in each year, by by-law, author ize the municipal secretary to levy upon the assessed value of all assessed property shown on the assessment roll, a tax at such uniform rate on the dollar as the council considers sufficient to produce the amount of the expenditures as are estimated by the council or as are annually requisitioned upon the council, to produce the sums necessary to m~ (

a) debenture instalments, interest or sinking fund paym·ents falling due during the year, (

b) the contributions to a special 'reserve trust fund, (

c) ordinary municipal expenses, (

d) the requisition by the board of any school division or school district, (

e) the requisition by the board of any hospital district, (

f) the requisition of the Province pursuant to The Alberta Hospitals Act, (

g) the requisition of the Province pursuant to The School Act, and . (

h) any other sums for which the municipality becomes liable to pay by virtue of any other Act.

(2) Notwithstanding subsections (1) and (3), property assessed under The Electric Power and Pipe Line Assess ment Act in a municipal district, county, improvement dis trist or special area is not liable to any tax levied to meet a requisition pursuant to clauses (

d) and (

e) of subsection (1).

(3) Notwithstanding subsection (1), where a requisition applies to only part of a municipal district, county, improve ment district or special area, the tax to be levied to meet the requisition shall only be levied upon assessed property in that part of the municipal district, county, improvement district or special area to which the requisition applies.

(4) In acting under clause (

c) of subsection (1), due allowance shall be made for the estimated probable revenue for municipal purposes of business tax, grants in lieu of taxes and sources other than taxation, for discounts and for taxes that may reasonably be expected to remain unpaid.

(5) In acting under clauses (d), (e), (/) and (

g) of subsection (1), 40 (

a) due allowances shall be made for the estimated probable revenue from business taxes and grants in lieu of taxes, and

86. Determination of tax rates.

Section 521 in part. 40

(

b) an allowance made for non-collection of taxes or discount on taxes shall not exceed 10 per cent of the amount of the requisition.

(6) When a by-law has been passed providing f.or a busi ness tax for any of the purposes mentioned in this

section or each year by by-law authorize the levy at such unifDrm rate on the dollar as the council considers sufficient, a busi ness tax for any of the purposes mentioned in this

section Dr anyone or more of them, as specified in the business tax by-law, but in no case shall the rate be greater than the combined rates levied on the assessed value of the land forming the site of the business.

(7) The council may by resolution provide for the com bination into one rate of the different rates levied pursuant to any by-law passed pursuant to this

section and payable by a ratepayer who is a public school supporter, and may likewise provide for the combination into .one rate of the different rates levied and payable by a ratepayer who is a separate school supporter.

(8) The rates so combined shall be levied and are pay able as if each rate included therein was levied separately.

(9) The total amount of all taxes levied pursuant to this

section and collected in any year shall be credited to the general revenue of the municipality ,and shall be available for the payments of the general expenditures of the munici pality and also for the payment of any amount payable by the municipality in that year to any municipal hospital dis trict, school district, school division or the Province.

(10) So much of the taxes levied pursuant to this

section as are for the purposes of a sinking fund or special reserve trust fund shall be dealt with in accordance with the pro visions of the Act relating thereto.

(11) A by-law passed pursuant to subsection (1) 'Shall show the separate mnl rates levied for each purpose.

(12) Notwithstanding the provisions .of this or any .other Act, (

a) the council of a municipality or the board of a col lecting school district by by-law, or (

b) the Minister, in the case of an improvement district, by order may exempt from taxation all or such percentage of the assessment of improvements described in subclause (iii) of clause 12 of

section 2, as is considered advisable. 87.

(1) The total ,amount of all the taxes levied and collected in any year shall be credited to the general revenue of the municipality and shall be available for the payment of the general expenditures of the municipality and also for the payment of any amount payable by the municipality in that year to any municipal hDspital district, school dis trict or school division, or payable under any hospital con tract or agreement. 41

87. All taxes credited to general revenue.

Section 5128. 41

(2) So much of the taxes as are levied for the purpose of a sinking fund or special reserve trust fund or to meet any debenture instalment or other debt shall be dealt with in accordance with the provisions of the Act relating thereto. 88.

(1) If the sums collected exceed the estimates, the balance shall form part of the general funds of the muni cipality and shall be at the disposal of the council unless otherwise specially appropriated, but if any portion of the amount in excess has been collected on account of a special tax upon any particular locality, the amount in excess col lected on account of the special tax shall be appropriated to the special local object for which it was so collected.

(2) If the amount collected falls short of the sum re quired, the council may direct the deficiency to be made up from any unappropriated fund belonging to the munici pality, or if there is no such fund, the deficiency may be deducted proportionately from the sums estimated or from anyone or more of them. 89.

(1) The council, by resolution, may provide that if the taxes payable on any lot in any subdivision or plan or on any fraction of a quarter

section for the purposes of the municipality are les's tha.n 50 cents the amount payable to the municipality on any lot in any subdivision or plan or on any fraction of a quarter

section shall for such purposes he 50 cents.

(2) The council, by resolution, may provide that if the amount payable for school purposes on any lot in any sub div,ision or pla.n or on any fraction of a quarter

section is less than 50 cents, the amount payable to the municipality on any lot in any subdivision or plan, or on any fraction of a quarter

section shall for such purposes be 50 cents. 90.

(1) The municipality by by-law may impose and levy any or all of the following special taxes or charges in addition to any other taxes authorized by this Act: 42 (

a) annually against every lot fronting or abutting on any street, lane or public highway that is traversed by the waterworks system, a special waterworks tax of an amount not exceeding such amount per lineal foot of frontage as may be fixed by by-law; (

b) annually against every lot fronting or abutting on any street, lane or public highway that is traversed by the sewer system, a special sewer tax of an amount not exceeding such amount per lineal foot of frontage as may be fixed by by-law; (

c) annually against every lot fronting or abutting or adjoining on any boulevard within the municipality a special boulevard tax of an amount not exceeding such amount per lineal foot of frontage as may be fixed by by-law;

88. Disposition of excess taxes.

Section 530. 89. Minimum taxes.

Section 532. 90. Special taxes. Sections 5,37 to 540. 42

(

d) annually a special dust treatment tax charging to all assessed owners of land fronting or abutting on any street the cost, as estimated by the municipality, of placing and maintaining a dustless surface or partially dustless surface by means of calcium chloride, petroleum oils or any other substance used as a dust palliative, or such portion of the cost as the council may decide, on a front foot average cost basis irrespective of the width of the street, or in any other manner the council considers just, and exempting any property from such tax.

(2) The tax shall be added to the tax roll as a special assessment against the land and may be recovered in like manner as other taxes that are a lien upon land. 91.

(1) In addition to any other taxes that a municipality may impose, the municipality may also impose and levy annually against any parcel of land fronting or abutting on any paved street, lane or public highway, a special paving tax of an amount not exceeding such amount per lineal foot of frontage as may be fixed by by-law.

(2) A council may not levy a paving tax against any parcel in respect of which a special frontage assessment or paving taxes have previously been or are being imposed for paving.

(3) The rate fixed for a paving tax shall be no greater than is required to produce each year an amount that would be sufficient to repay the annual instalment of principal and interest on a debenture, if a debenture to cover the cost of the paving had been issued at the time the paving was first done and the paving tax shall not be levied for a greater number of years than would be required to repay such a debenture if the debenture had been issued at the time the tax authorized by this

section was first imposed. 92.

(1) The council, by by-law, or by by-Iaw1s of general or special application, may levy a tax to assist in covering the costs of repair and maintenance upon all lands front ing or abutting on any of the streets, lanes, squares or other public places served or benefited by the installation of pav ing, gravelling, concrete curbing, or by the construction of bituminous or paved or plank sidewalks, boulevards, sewer facilities, water facilities or other local improvements of a like nature.

(2) The tax shall be known as a maintenance tax and shall have no relationship to any other tax that may be assessed and levied with respect to any special assessment for local improvements as hereinafter provided or to any other special tax levied on a frontage basis.

(3) The tax (

a) shall be a uniform one according to the class of repair and maintenance concerned, 43

91. Paving tax.

Section 541a. 92. ,Maintenance tax.

Section 542. 43

(

b) shall not exceed Isuch amount per lineal foot so fronting or abutting as may be fixed by by-law, (

c) shall be assessed, levied and collected as part of and along with the ordinary taxes of the municipality, (

d) forms a lien upon the lands affected, and (

e) shall be collected in the same way as ordinary taxes.

(4) The amount of the tax, the lands to be affected, the mode of adjustment and the amount of the tax in respect of lands of peculiar shape or size, or of varying depths, or in respect of lands fronting or abutting on more than one street, lane, square or public place, shall be ascertained and determined by such authority and in such manner as may be directed by the council.

(5) The official in whose charge the tax rolls are pre pared shall enter the amount of the tax in the rolls against the respective lands affected in the same manner as and as part of the ordinary rates and taxes of the municipality. ( 6 ) The tax shall be assessed, levied and collected irre spective of whether the lands are vacant or occupied. 93.

Subject to the other provisions of this Act, the muni cipal and school taxes of the municipality shall be levied upon the assessable lands and improvements and special franchises, and where the by-laws require the levy of a tax for hospital purposes that tax shall also be levied upon the assessable lands and improvements and ·special franchises. 94.

(1) No person is entitled to any abatement of the taxes imposed on improvements that subsequent to the assessment thereof have been damaged or destroyed by fire or otherwise.

(2) If the improvements are damaged or n~stroyed in any year so as to render them unfit for further use or occupa tion in that year, the council, by resolution, may remit such proportion of the taxes as the council considers proper.

(3) Where in any year improvements are removed from land, the council, by resolution, may remit such proportion of the taxes as the council considers proper. 95. The council may pass a resolution for the purpose of compromising payment of arrears of taxes upon such terms as may be agreed upon. 96. The council may pass a resolution for the purpose of cancelling arrears of taxes that appear on the assessment and tax roll and that are no longer secured by a charge against land or other property and no longer collectible from the person taxed. 44

93. Taxable property.

Section 543. 94. Remission of taxes.

Section 545. 95. Compromise of taxes.

Section 545a. 96. Cancellation of arrears.

Section 545b. 44

97. A council may with respect to a specific property or business pass a resolution in any case where the council con siders it equitable to do so (

a) to cancel or refund all or any part of a tax levy, or (

b) to suspend and defer for such period of time and on such terms and conditions as to the council seems proper, a special frontage or a special local benefit assessment. 98.

(1) The municipal secretary shall on or before such da te in each year as may be fixed by the council prepare a tax roll and shall proceed to collect taxes specified therein.

(2) Where a tax collector is appointed by the council, the collector shall deposit the tax moneys collected with the municipal treasurer. 99.

(1) The tax roll may be a continuation of the assess ment roll and may combine all classes of taxes or there may be a separate tax roll for each distinct class of taxes.

(2) The tax roll shall contain (

a) the name of each person liable to taxation, (

b) his residence or place of business, (

c) the assessed value of land and improvements, (

d) the business tax assessment, (

e) the assessed value of a special franchise, (

I) the assessed value .of property assessed under The Electric Power and Pipe Line Assessment Act, (

g) the assessment of property value pursuant to The Municipal and Provincial Properties Valuation Act, (

h) the sums for which that person is chargeable by way of taxes, (

i) the total arrears of taxes due, and (

j) the total amount for which he is liable, and there shall be calculated and set down opposite each such entry in appropriately headed columns the sums for which that person is chargeable by way of taxes.

(3) Notwithstanding anything contained in subsecti.on (2), the council, by by-law, may provide that in addition to the information mentioned in subsection (2) it shall be sufficient for the municipal secretary to set down opposite the assessed value of the property of each taxable person, in a column provided for that purpose, the amount with which that person is chargeable for all sums ordered to be levied by the council, in which case it shall not be necessary to state the particular sums mentioned in subsection (2).

(4) Appended to every tax roll there shall also be a table setting forth (

a) the total amount of taxes to be collected under and by virtue of the roll, and 45

97. Refund of tax levy.

Section ,5~5c. 98. Tax coUection.

Section 546. 99. Tax roll.

Section ·547. 45

(

b) the name and amount 'Of each rate levied by the municipality and required by law, 'Or by the by-law imposing it, to be kept distinct and accounted for separately, and specifying the aggregate proceeds of each rate. 100.

(1) A person who is the owner or purchaser of any assessed land, improvements, special franchise or property assessed under The Electric Power and Pipe Line Assess ment Act, or any person carrying 'On a business liable to a business tax assessment shall pay taxes upon the assessed value thereof at the rates lawfully imposed thereon irre spective of the nature or amount of his interest in ,the land, improvements, business, special franchise or property as sessed under The Electric Power and Pipe Line Assessment Act.

(2) No sum in excess of the total taxes, penalties or costs due in respect of any property shall be exacted from any or all of such persons. 101.

(1) The municipal secretary, if requested, shall make a search in the assessment or tax roll in respect of any assessable parcel of land, or other property and if re quired, shall issue a certificate showing whether or not all taxes in respect of the parcel have been paid, and if not, the amount of current taxes and arrears payable against the parcel or other property.

(2) The council, by by-law, may fix the fees to be paid for searches or certificates.

(3) The fees form part of the general revenue 'Of the municipality. 102.

(1) The municipal secretary shall either mail to each taxable person or deliver to an adult person at the residence or business office of the person taxed a notice showing (

a) the locatiDn of the business Dr property assessed, (

b) the assessed value of the business or property, (

c) the several rates of taxation for the current year, (

d) the total taxes levied for the current year, (

e) the arrears of taxes due in respect of the assessed business or prDperty, and (

I) the total taxes due in respect of the -assessed busi ness or property.

(2) Forthwith the municipal secretary shall make or cause to be made an entry upon the roll of the date 'Of the mailing or delivery of the tax notice.

(3) The entry on the roll of the date 'Of the mailing Dr delivery of the tax notice is prima facie proof 'Of the mail ing or delivery of the tax notice upon the date entered with- 46

100. Liability to taxation.

Section 548 . . 101. Tax certificate.

Section 549. 102. Tax notice

Section 550. 46

out proof of the authority of the person making the entry to make it, and the absence of any date is prima facie proof that the address of the person named on the roll is unknown. 103.

(1) In each year the council shall, in such manner, form and detail as the Minister may require, notify every person assessed upon the assessment and tax roll of all payments that it is estimated will be made by the Province in that year to the municipality including the amounts, which shall be computed in such manner as the Minister may require, of the estimated payments applicable to any school district, school division, municipal hospital district or health unit, included in whole or in

part in the muni cipality.

(2) In addition to the information mentioned in subsec tion (1), the Minister may require the inclusion in the notice of such other relevant information pertaining to pro vincial grants and their effect upon or relation to the taxes levied as he considers advisable.

(3) Where any municipality fails to comply with any re quirement of this section, the Provincial Treasurer may upon the recommendation of the Minister withhold any moneys payable to that municipality, the school district, school division, municipal hospital district or health unit of which the municipality forms a part, or all of them, until the municipality has complied with the requirement. 104.

(1) No tax notice need be sent to any purchaser unless the notice provided for by

section 32 requesting that notices of assessment and taxation should be sent to him, has been duly received by the municipal secretary.

(2) No taxation notice shall be considered irregular, in complete or otherwise invalid and no exemption from taxa tion is conferred by reason of any error, omission or mis description in any taxation notice or by reason of the non receipt of the notice by any person. 105.

(1) The council, by by-law, may require payment of taxes to be made by every taxable person at the office of the municipal secretary.

(2) The by-law may provide (

a) that taxes may be paid on any day or days and in full or by instalments, and (

b) that on punctual payment of any instalment the time of payment of the remainder may be extended to a day or days to be named in the by-law or that in default of payment of any instalment by the day named for payment thereof, the subsequent instal ment or instalments shall forthwith become pay able. 47

103. Report of provincial payments.

Section 550a. 104. Tax notice to purchaser.

Section 551. 105. How and when taxes payable.

Section 552. 47

(1) The council, by by-law, may require any or all taxes or any instalment thereof to be payable on a certain day or days and may by way of penalty impose such addi tional percentage charge, not exceeding 8 per cent, as is considered expedient, for the non-payment of the taxes or any instalment thereof on any day or days named, and may make such percentage charge on a sliding scale accord ing to the time the taxes or any instalment thereof may remain unpaid.

(2) Any percentage charge imposed under subsection (1) shall be added to and forms a part of the unpaid taxes.

(3) The council may from time to time by by-law change, alter or vary the percentage charge and the dates upon which it is imposed but the aggregate of all percentage charges imposed in any year shall not exceed a total of 8 per cent.

(4) A by-law passed pursuant to subsection (1) remains in force until it is repealed or amended by a subsequent by-law and an amending by-law remains in force until repealed or amended.

(5) Nothing in this

section shall be construed to extend the time for payment of the taxes nor in any way to impair the right of distress or any other remedy provided by this Act for the collection of taxes. (6 ) No penalty under this

section shall be imposed before the first day of July in any year. 107.

(1) The council, by by-law, may provide that in the event of any taxes remaining unpaid after the 31st day of December of the year for which they are levied there shall be added thereto by way of penalty an amount or amounts not exceeding an aggregate rate of 8 per cent in the next succeeding year and in each succeeding year thereafter so long as the taxes remain unpaid.

(2) The penalty shall be added on the first day of January of the succeeding year or on such other date or dates as may be provided in the by-law.

(3) Any penalty imposed under subsection (1) shall be added to and forms a part of the unpaid taxes.

(4) Any by-law passed pursuant to subsection (1) re mains in force until it is repealed or amended by subsequent by-law and an amending by-law remains in force until repealed or amended. ( 5) Nothing in this

section shall be construed to extend the time for payment of the taxes nor in any way to impair the right of distress or any other remedy provided by this Act for the collection of taxes. 108.

(1) The council, by by-law, may provide that a discount of not more than 10 per cent be allowed on all 48

106. Penalty for unpaid taxes.

Section 553. 107. Additional penalties.

Section 554. 108. Prepayment discount.

Section 555. 48

payments made before a date 'Or dat

Document details

Collection	Alberta — Bills
Citation	L15 S5 1227
Type	bill
Volume / chapter	L15 S5 1227
Language	en
Format	json
Source	PROVINCIAL
Identifier	d6a28ae0b6b80fbdf334a8d44c3eac8674c78f23

Source file is stored in the law ingest library (json).