Bill 33 — The Municipal Taxation Amendment Act, 1973 Dr. Mocrimmon (Legislature 17, Session 2)

L17 S2 5167

Alberta — Bills

1973 Bill3tt Second Session, 17th Legislature, 21 Elizabeth II THE LEGISLATIVE ASSEMBLY OF ALBERTA BILL 33 The Municipal Taxation Amendment Act, 1973 DR. MOCRIMMON First Reading Second Reading ... Third Reading .. Printed by QUEEN'S PRINTER tor the Province ot Alberta., EDMONTON

Bill 33 Dr. McCrimmon BILL 33 1973 THE MUNICIPAL TAXATION AMENDMENT ACT, 1973 (Assented to , 1973) HER MAJESTY, by and with the advice and consent of the Legislative Assembly of Alberta, enacts as follows: 1. The Municipal Taxation Act 'is hereby amended.

Section 3, subsection (2) is amended by striking out the words "those lands shall be assessed as if they were grazing lands" and by substituting the words "the lease hold interest of the person in -those lands shall be assessed as if the lands were grazing lands owned by him". S.

Section 8.1 is amended (

a) as to subsecUon (2) (

i) by adding after the words "assessment of an improvement" the words ", or part thereof,", (ii) by adding the word "or" at the end of clause (

b) and by adding the following new clause after clause (b): (

c) is moved into the municipality during the taxation year and is not being taxed for that year by another munkipality, (

b) as to subsection (7) by striking out clause (

c) and by sUbstituting the following: (

c) the court of revision shall determine com plaints filed pursuant to this

section not later than the first day of April in the following year;

Section 9, subsection (4) is arnended by striking out clause (

b) and by substituting the following: (b) 'according to its residential use if it is occupied exclusively by the owner or purchaser or his spouse or dependants and is used exclusively for resi denUal purposes and where clause (

a) does not apply.

Explanatory Notes I. This Bill will amend

chapter 251 of the Revised Statutes of Alberta 1970. 2.

Section 3(2) reads:

(2) In the case of land or an improvement that is exempt from tax ation, ,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 1Q,f the property, or part thereof, under a lease, licence or permit, is liable to assessment and taxation by ,the municipality and the in terest of that person in the property shall be assessed in the s'ame man ner as if he were the owner of the property unless that person is him self exempt from taxation, except that when ,lands of an arable nature in a Crown grazing leaSe are restricted in use to grazing, those lands shall be assessed as if they were grazing lands.

Section 8.1 (2) and (7) (

c) read:

(2) Where a supplementary asse,ssment by-law is in force in a muni cipality, a supplementary assessment of an improvement may be made during a taxation year only where the improvement (a);s completed in that year, or (

b) IS wholly 'or partly occupied during all or any part of that year prim to its completion, whether or not the improvement appears on the asse,ssment roll at the time the supplementary assessment is made.

(7) Where an assessment slip 1s mailed in accordance with subsection (5), the supp,lementary asssesment may be the subject of a complaint to the court of revision and an appeal to the Appeal Board as though it were an ordinary annual assessment, subject to the following; (

c) the court of revision shall determine a complaint within 30 days after the c,omplaint was deIiyered to or received by the municipal secretary; 4.

Section 9 (4) re,ads: (4) ,Vhere an action taken pursuant to The Town and Rural Planning .c\.ct or The Planning Act has the effec.t of prescribing for a parcel of land USed at the date of assessment for farming or residential purposes, some use other than its actual use, the assessor shall assess the par cel of land (

a) at the pres,cribed agricultural rates if the parcel qualifies as farm land, or (

b) ac-cording ,to its residential use if occupied exclusively by the owner or purchaser or his spouse or dependants as a place of rpsidence and where clause (

a) does not apply.

Section 13, subsection (3) is am,ended by striking out the word "October" and by substituting the word ~'De cember".

Section 15 is struck out.

Section 18, subsection (2), clause (

a) is amended by adding after the word "Crown," the words "the leasehold interest in".

Section 21 is amended by striking out the word ((pro_ prietor" 'luherever U occurs and by substituting the word "owner" .

Section 23 is struck out and the following is sub stituted: 23. Where any land or improvement owned by the Crown or a municipality is sold and the land or improve ment thereupon becomes liable to assessment, then, not withstanding anything in this or any other Act, a munici pality may, in the year in which the land or improvement is sold, (

a) assess the land or improvement in the name of the person to whom it was sold, (

b) enter the assessment in the assessment roll, (

c) Inail an assessment slip to that person, and (

d) levy a tax on the land or improvement for the year equal to that portion of the full tax for the year that the number of full calendar months of the year occurring after the sale bears to 12, the month in which the sale oc'curs not being counted.

Section 25, subsection (1) is arnended (

a) by striking out clause 24, (

b) by striking out clause 26 and b lJ substituting the following: 26. a water works supply, distribution system and metering facilities situated in a municipality and used for the purpose of providing a water supply service to the consumers of that municipality when owned and operated by an individual or body corporate 0) upon the expiry of the existing franchise agreement, or (ii) when an agreement approved by the Minister has been made as to the payment in lieu 'Of taxes between the owner and the municipality whichever occurs first; 2

Section 13 (3) reads:

(3) Notwithstanding se.ction 11, where a new improvement (

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

b) intended to be used in connection with a manufacturing or pro cessing ,operation for the storage of the materials manufactured or pro-cessed, is not eompleted or in operation before the 31st day of October in any year, tha improvement is' exempt from ass,essment in that year.

Section 15 authorizes a council to have single family dwellings assessed at a lesser level than that applicable to other classes of buildings. 7.

Section 18(2) (

a) reads:

(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 fo-r any of the purposes specified in subse,ction (1), (

a) if the lease, licence or permit is held of the Crown, the land so occupied by that person shall be assessed to that person, or

Section 21 reads: 21. vVhere a spur track or railway siding or a part thereof 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.

Section 23 reads: 23. Where any land held under lease from the Crown is sold, (

a) if the interest IQf the lessee in the land was exempt from assess men.t and taxation pursuant to this Act, Ib) if the Crown, from the revenue received under the lease was making payment in lieu of taxes to the municipality in whi~h 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. notwithstanding anything in this or any other Act the municipal ity may, in the year in which the land is sold, (

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

e) enter the assess~ent in the assessment roll, (

f) man an assessment slip to the purchas'er, and (

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

Section 2'5, subsection (1), clauses 24 and 2,6 presently read: 25.

(1) The following property is exempt from assessment by a muni CIpality, namely: 24. any land or improvement (

i) used exclusively for the treatment or disposal of waste materials for the purpose ofCJol1troUing or abating p,ollu tion of the water, s'oil or air, or (ii) used ,chiefly for the treatment 0'r disposal of waste ma terials for the purpose of controlling or abating pollution of the water, soil or air to the extent of its use for the control or abatement of such pollution, if the treatment or disposal facilities comply with the standards pres'cribed by or under any Act fo'r the purpose of controlling water, soil or air pollution; 26, a water works supply, distribution system and metering faci lities used for the purpose of proYi,ding a water supply service to the consumers of a municipality when owned and operated by an individual or body corporate (

i) upon the expiry of the existing franchise agreement, or (ii) when an agreement approved by the Minister has been made as to payment in lieu of taxes' between the owner and the municipali.ty, whichever occurs first. 2

(

c) by adding the following clauses after clause 26: 27. land and improvements owned and operated by a non-profit organization while used exclusively for the purpose of providing living accommod~ tion for elderly persons; 28. land and improvements owned by a foundation established under The Senior Citizens Housing Act or operated by a non-profit organization pursuant to

section 15 of that Act, while used exclusively for the purpose of providing living accommodation for elderly persons. 1 J.

Section 26, subsection (1) is ulnended (

a) by striking out clauses .~ find 5, (

b) by striking o'ut cla.use 11 and by SUbstituting the following: 11. buildings owned by (

i) the board of a university, or (ii) the students' union of a university, or (iii) the graduate students association of a uni versity, or (iv) The Alberta Universities Commission, and used for residential purposes and lands used in connection therewith.

Section 37 is struck out.

Section 39, subse,ction (1) is amended by striking out the words "first day" and by substituNng the 11..)Ords "31st day".

Section 90, subsection (1) is araended by adding after the 'Words "supplementary business" the words "assessment and".

Section 93 is amended (

a) by adding the following subsection after subsec tion (1):

(1.1) A council may, by by-law, provide for the classification of assessed property into two or more different classes on such basis as the council con considers proper and, where it does so, the council, notwithstanding subsection (1), may, in authorizing the levy under that subsection, establish different rates of tax applicable to the different classes of assessed property. 3

I I.

Section 216 provides that the classes of property listed therein is exempt from location unless the council, by by-law otherwise directs. The property described in ,clauses 4 and 5 is senior citizen acccommodation which by the preceding

section of thi,s Bill, is being made completely exempt. Clause 11 of

section 26 is re-enacted to correct a typographical error. 12. This amendment will allow the full assessment of a recrea tional dwelling to be placed upon the assessment roU for rtaxation for all purposes excepting those taxes levied to meet a requisition pursuant Ito

section 9,3, subsection (1), clause (

g) of this Act. 13.

Section 319(1) reads: 39.

(1) Subject ,tOo the other provisions of this section, upon prepara tion of the assessment ro,lI pursuant to

section 36 and not later than the first day of January mentioned therein, the municipal secretary, or the assess1or, shall mail an assessment slip in the prescribed form to every pers'on whose name appears on .the assessment rQoll. 14.

Section 90 (1) (

a) reads: 90.

(1) The council, by by-law, may impose a ,supplementary business tax lOr a special .Jic,ence fee or both (

a) upon each person who carries on any business for a temporary peri10d or commences business after the final revision of the bus ines'S assessment rQoll and whose name is not entered on such roll, 15. The new subsection (1.1) will enable a council to establish different mill rates applicable to different classes of property. The revision of subsection (3) becomes necessary due to the repeal of

section 37 of the Act and the alternative provision whereunder recreational dwellings will be taxed on the full as'sessment thereof for all purposes other than taxes levied to meet the School Founda tion Program Irequisition. 3

(

b) by striking out subsection (3) and by sUbstituting the following:

(3) N otwi thstanding subsection (1) , where in any year and not later than December 31, the owner of a single f.amily dwelling ·certifies to the municipal secretary, in the prescribed form, th~t (

a) the dvvelling has been used and will continue to be used exclusively for holiday or recrea tional purposes by ,the owner or his family in that year, (

b) the dwelling has not been occupied and will not be occupied by the owner or his family for 11lOre than 120 days in that year, and (

c) the owner has not received and will not be in receipt of revenue by way of rental for the use of the dwelling during that year, such property is liable in the subsequent year to all other taxes except for those taxes levied to meet a requisition pursuant to subsection (1), clause (g).

(3.1) For the purpose of subsection (3) "single family dwelling" includes any other buildings loca ted on the parcel and which are ancillary to use of the dwelling.

Section 110, snusection (1) is wtnended by striking out clause (cl).

Section 115, subsection (1) is amended by striking out the words "8 per cent" and by substit1.ding the words "10 per cent".

Section 149 is amended (

a) by striking out subsection (1) and by substituting the following: 149.

(1) When (

a) a sewer has been or is to be built to serve one or more parcels in an area where the develop ment thereon will generate such a quantity of sewage that the existing sewers of the area cannot meet the need although the existing sewers can take care of the existing sewage requirements in the area, or (

b) a water main has been or is to he built to serve one or more parcels in an area where the de- 4

Section 110 (l)(

c) and (cl) read: 110.

(1) The municipal secretary shall either mail to each taxable person or deliver to an adult person at the residence or busines's office of the person taxed ,one notice during the year with respect to each parcel showing (

c) the several rates of taxation for the current year, (c1) the amount of taxes payable with respect to each rate of tax ation specified under clause (c), 17.

Section 115 (1) reads: 115.

(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 fm' which they are levied there shall be added thereto by way of penalty an amount or alTIOunts no't exce,eding an aggregate rate of 8 per cent in the next succeeding year and in each succeeding year thereafter so long a·s the taxes remain unpaid. 18. This amendment will permit the construction of new water mains in an area where new development would overt1ax the exist ing sewer or water mains capacity and provide for the levying of a charge against the new development for such consrtruction. 4

velopment thereon will generate such a demand for water that the existing mains cannot meet the need although the existing mains can sup ply the requirements of the existing develop ments in the area, the council, by by-law, may establish a charge for any parcel herein described for a period of not more than 25 years or n1ay require that such sum be prepaid. (

b) as to subsection (2) bU adding after the word "sewer" the words "or water main", (

c) as to subsection (3) by adding after the word "sewer" the words "or water main". 19. The assessment of any IJropert,y calculated in accord ance with (

a) the 1959 Assess1nent ]}lanual, First Edition, or (

b) the 1967 A_ssessment Manual, First, Edition, is hereby deemed to be and to always have bee,n as valid as if those 1nanuals had been established pursuant to

section 6 of The Municipal Taxation Act as it reads on the coming into force of this Act. 20.

(1) This Act, except

section 15, clause (

a) comes into force on the day upo'n which it is assented to and upon so coming into force (

a) section 10, clause (c),

section 11, clause (

a) and

section 12 shall be dee1J~ed to have been in force at all times on and after Dece'mber 31, 1972, and (

b) section 15, clause (

b) shall be dee1ned to have been in force at all times on and afte.r January 1, 1973.

(2) Section 15, clause (

a) C01nes into force on January 1,1974. 5

19. In 19:69, the legislation authorizing the assessment manuals was revised to remove doubts that there was proper legislative authority for all the rules contained in the manuals. This new provision is intended to remove doubts as to the validity of assess ments made pursuant to those manuals in the past. 5 Title: 1973 (17th, 2nd) Bill 33, The Municipal Taxation Amendment Act, 1973

Document details

Collection	Alberta — Bills
Citation	L17 S2 5167
Type	bill
Volume / chapter	L17 S2 5167
Language	en
Format	json
Source	PROVINCIAL
Identifier	e3ec57a95207aa704fa586b88757e6a3172f13f9

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