Bill No. 48 of 1945. A BILL TO AMEND THE ASSESSMENT ACT. NOTE.

Section 1 of this Bill amends various paragraphs of the

interpretation

section of the Act. Paragraph (

a) of the

section is intended to clarify the definition of "conditional owner". The new definition is the same as is now being inserted in The ImproveTnent Districts Act and other muni­ cipal Acts. Paragraphs (b), (c), (

d) and (

e) of

section 1 of the Bill strike out the reference to minerals in the defini­ tions as they will not, under the amendments, be assessed any longer by municipalities but only under The Mineral Taxation Act.

Section 2 of the Bill strikes out a subsection which is now inappropriate in view of changes in The School Taxation Act.

Section 3 of the Bill includes minerals in the list of exempted property 'Set out in

section 5 of the Act. The amendments containea in

section 4 of the Bill are intended to clarify the section, and paragraph (

d) strikes out a subsection which is inappropriate by reason of changes in The School Taxation Act.

Section 5 of the Bill amends

section 7 of the Act, and paragraph (

b) splits up the former subsection into sub­ sections (2) and (2a), the former dealing with the certifi­ cate as to assessed value in a town or village to be furnished to a school division or school district and making it clear that the asses-sed value to go in the certificate is the value based on one hundred per cent of both land and improve­ ments. The new subsection (2a) is the old subsection (2) (

a) authorizing a town or village to exempt from assses­ ment all or a portion of the value of the improvements.

Section 8 of the Bill amends subsection (6) of

section 21 dealing with business by dividing the subsection into two parts, one dealing with the business tax for municipal purposes, and the new subsection (6a) dealing with the same tax for s,chool purposes. The rate for school purposes cannot exceed the rate levied by a municipality on land for school purposes, that is- upon land in a school division or school district which is also within the municipality. This

section also amends subsections (13) and (14) of

section 21 by giving the Alberta Assessment Commission jurisdiction on an appeal from assessment of business tax to consider as to whether a tax is unfair, the jurisdiction now being limited to cases of disC'rimination.

Section 9 of the Bill amends

section 26 of the Act dealing with the assessment roll. The amendments made by para­ graphs (a), (

b) and (IC) of

section 9 of the Bill are merely striking out references to minerals which will no longer be appropriate. Paragraph (

d) of the

section strikes out paragraph (

n) of

section 26 which will be no longer appli­ cable in view of the proposed amendments to The School Taxation Act. Towns will no longer be requisitioned by the school district with respect to the area of the district outside the town limits. Such requisitions will go to the municipal district or other municipality in which the lands are. Paragraph (0) is struck out because the provision is covered by subsection (2) of

section 26. Certain provisions which effect changes in methods of taxation and the position of sehool districts come into force on January 1st, 1946, at which time certain amendments to The School Taxation Act will come into force. w. S. GRAY, Legislative Counsel. (This note does not form any part of the Bill but is offered in explanation of its provisions.)

BILL No. 48 of 1945.

An Act to amend The Assessment Act. (Assented to , 1945.) HIS MAJESTY, by and with the advice and consent of the Legislative Assembly of the Province of Alberta, enacts as follows: 1. The Assessment Act, being chap.ter 157 of the Revised Statutes of Alberta, 1942, is hereby amended as to

section 2,- (

a) by striking out paragraph (

d) thereof, and by sub­ stituting therefor the f.ollowing: "(d) 'Conditional owner' means any person being the purchaser, lessee, licensee or permittee from the Dominion of Canada or the Province, of land or other property if such land· or property is not exempt from assessment or taxation by reason of the provisions of this A,ct;" ; (

b) by striking out the words "minerals and" where the same occur in paragraph (j) ,thereof; (

c) by striking out paragraph (

k) thereof; (

d) by striking out the word "mineral" where the same occurs in clause (iv) of paragraph (0) thereof; (

e) by ,striking out clause (

v) of paragraph (0) thereof. 2. The said A'ct is further amended as to

section 3 by striking out subsection (2) thereof. 3. The said Act is further amended :as to

section 5 by adding immediately after paragraph (

l) thereof the follow­ ing new paragraph: "(ll) all minerals ;". 4. The said Act is further amended as to

section 6,- (

a) by striking out the words "the lS:chool district", where they firstoc,cur in paragraph (

a) of sub­ section (3) thereof, and by substituting therefor the words "a school district which collects its own taxes" ; (

b) by striking out the words "the s~chool district", where they first occur in paragraph (

b) of sub­ section (3) thereof, and by substituting therefor the words "a school district which coHe,cts its own taxes" ; (

c) by ,striking out subsection (5) thereof.

2 5. The said Act is further amended as to

section 7,­ (

a) by striking o.ut the wo.rds "exclusive of the value o.f minerals" where the same o.ccur in subsectio.n ( 1 ) thereo.f; (

b) by striking o.ut subsectio.n· (2) thereo.f and by substituting therefo.r the follo.wing new subsectio.ns: "

(2) Fo.r the purposes o.f the .certificate to be furnished by the secretary-treasurer o.f any town Dr village the area of which is included in a scho.o.l divisio.n, Dr in a s;cho.o.l district whkh is no.t in a scho.o.l divisio.n, to. the secretary o.f the divisional bo.ard Dr the secretary of the scho.o.l district under the pro.visio.ns of

section 289 o.f The School Act or of sectio.n 28 o.f The School Taxation Act, as the case may be, the to.tal assessed value shall be the to.tal assessed value o.f the lands, buildings and impro.vements assessed pursuant to. subsection (1).

"(2a) No.twithstanding the provisio.ns. o.f subsec­ tio.n (1), the co.uncil o.f the to.wn Dr village may by by-law passed at a regular meeting o.f the ,co.uncil held befo.re the first day o.f April in any year, pro.­ vide that fo.r the purposes of taxatio.n under The Town and Village Act, the who.le Dr a percentage o.f the fair actual value o.f the buildings and impro.ve­ ments o.n land shall be exempt fro.m assessment and taxatio.n, and in that case the buildings and improve­ ments shall be valued at the fair actual value thereo.f and the amo.unt o.f the valuatio.n exempt fro.m assessment and taxation shall be deducted from the amo.unt o.f the assessment o.f the land with the buildings and improvements thereo.n." 6.

The Isaid Act is further amended as to. sectio.n 9 thereof by striking out the same. 7. The said A'ct is further amended as to.

section 17 by striking o.ut the wo.rds "and every parcel o.f minerals" where the same o.ccur in subsection (2) thereo.f. 8. The said Act is further amended as to.

section 21,­ (

a) by inserting immediately after the wo.rd "tax", where the same occurs in the first line of subsectio.n (6) thereof, the wo.rds "fo.r municipal purpo.ses"; (

b) by striking o.ut all the words after the wo.rd "land" where the same o.ccurs in the fo.urth last line of subsection (6) thereo.f; -(

c) by adding immediately after subsectio.n (6) thereo.f the fo.llo.wing new subsection: " (6a) The business tax fo.r scho.ol purposes pay­ able in respect o.f any trade, business Dr pro.fessio.n which is no.t assessed on a rental basis shall be calculated and levied annually on the assessed value thereof at such rate or rates as· may be specified in

3 the by-law for the year in which the by-law is passed and in every year 'Subsequent thereto at the rate o.r rates aforesaid o.r at such rate or rates as may be specified in any amending by-law, and in any parti:eular case the rate shall nDt exceed the rate of the levy made fo.r school purposes by the munici­ pality upDn land in any HchDOI division o.r portion thereof o.r in any school district nDt in a SChODI divisiDn situate within the municipality." (d) • by adding immediately afte'r the WDrn "thereof", where the same o.ccurs in the seventh line o.f sub­ se,etio.n (13) thereof, the words "o.r is unfair having regard to the pro.visions of sub.sectio.n (5)"; (

e) by adding immediately after the word "be", where the same occurs, at the end of the eighth line of sub­ section (13) thereDf, the words "unfair o.r"; (

f) by adding immediately after the word "any", where the same occurs in the third line of subsection (14) thereof, the wo.rd "unfairness,". 9. The said Act is further amended as to

section 2,6,­ (

a) by striking out the words "or minerals" where the same oocur in paragraphs (a) 'and (

b) of subsection ( 1) the'reo.f; (

b) by striking out paragraph (

c) of subsection (1) thereof and by substituting therefor the fol,IDwing: " (

c) the name of the conditional o.wner of every parcel of land or timber;" ; (

c) by striking out the word "minerals" where the same occurs in paragraphs (

I) and (

g) of subsection (1) thereof; (

d) by striking out paragraphs (

n) and (0) of sub­ section (1) thereof. 10. This Act shall come into. force on the day upon which it is assented to, except se,ction 2, paragraph (

c) of sectiDn 4, paragraph (

b) of sectio.n 5, and paragraph (

d) of 8ection 9, which shall CDme into fo.~ce on the first day of January, 1946.

No.4H. FIRST SESSION TENTH LEGISLATURE 9 GEORGE VI 1945 BILL

An Act to amend The Assessment Act. Recej ved and read the First time ........................................ . Second time ..................................... . Third time. HON. MR. GERHART. EDMONTON: A. Shnitka, King's Printer 1945 Title: 1945 (10th, 1st) Bill 48,

An Act to amend The Assessment Act