Bill 60 — A Bill To Amend the Improvement Districts Act (Legislature 14, Session 1)

L14 S1 5950

Alberta — Bills

No. 60 1st Session, 14th Legislature, Alberta 8 Elizabeth II BILL 60 A Bill to amend The Improvement Districts Act HON. MR. HOOKE Printed by L. S. WALL, printer to the Queen's Most Excellent Majesty, Edmonton, Alberta, 1960

Explanatory Note 2. Clause (ml) of

section 2 presently reads: "2. In this Act, (m1) "mobile home" means a vacation trailer or house trailer that is (1) designed for, or intended to be equipped with, wheels whether or not it is so equipped, and (ii) constructed or manufactured to provide a domicile for one or more persons, but does not include a trailer otherwise des,igned;" 3. (

a) Section 9a, subsection (1) presently reads: "ga.

(1) The Minister may, by order, provide for the imposition of a tax on persons who are in legal possession of equipment when the equipment is engaged in the dr:illing of any well for which a licence is required under The Oil and Gas Conservation Act.". (b) Subsection (4) of

section 98 presently reads: "

(4) The tax may be imposed at any time during a calendar year and becomes due and payable upon cessation of the driUing operation and may be recovered with costs and wit'b interest as a debt due to the Crown from the owners, conditional owners or lessees of the equipment.". (c) Subsection (5) presently reads: "

(5) When a tax imposed by an order of the Minister pursuant to this

section remains unpaid for a period of thirty days after the cessation of the drilling operation, the Deputy Minister or any person appointed by him may levy the same with costs by distress under

section 33." (

d) References to repealed Acts are changed to refer to the replacement Act. Subsection (6) of

section 9'a presently reads: "

(6) This

section does not apply in respect of any equipment licensed under The Mobile Construction Equipment Licensing Act, 1957, or 'f9~7.'~eismOgraphic Recording and Drilling Equipment Licensing Act,

Section 13a relating to the licensing of mobile homes is amended to make it clearer that where a mobile home becomes subject to licence part way through the year the owner is only liable for the licence fee for the remainder of the year and not for the whole year. Subsection (3) of

section 13a presently reads: "

(3) Where a mobile home licence fee is imposed pursuant to an order under this section, the full amount of the annual licence fee is due and payable as soon as the mobile home is used as a residence in the improvement district, but where an agreement has been entered into between the improvement district and the owner of the mobile home, the licence fee may be made payable on a monthly basis as agreed upon.".

BILL No. 60 of 1960

An Act to amend The Improvement Districts Act (Assented to , 1960) HER MAJESTY, by and with the advice and consent of the Legislative Assembly of the Province of Alberta, enacts as follows: 1. The Improvwment Distrricts Act, being

chapter 150 of the Revised Statutes is hereby amended.

Section 2 is amended by striking out clause (ml) and by substituting the following: (m1) "mobile home" means (

i) any vacation trailer or house trailer, or (ii) any structure, whether ordinarily equipped with wheels or not, that is constructed or manufactured to be moved from one point to another by being towed or carried and to pro vide living accommodation for one or more persons;

Section 9a is amended (

a) as to subsection (1) by adding immediately at the end thereof the words "or in legal possession of equipment capable of or designed for drilling a gas or oil well when the equipment is engaged in servic ing a gas or oil well", (

b) as to subsection (4) by adding immediately after the word "drilling" the words "or servicing", (

c) as to subsection (5) by adding immediately after the word "drilling" the words "or servicing", (

d) by striking out subsection (6) and by substituting the following:

(6) This

section does not apply in respect of any equipment licensed under The Mobile Equipment Licensing A ct.

Section 13a is amended by striking out subsection (3) and by substituting the following:

(3) Where the Minister has made an order for the licens ing of mobile homes in an improvement district, then as soon as a mobile home is used as a residence in the im prove·ment district, the full amount of the licence fee for that portion of the licensing year then unexpired there-

Section 25" suibsections (2) and (3) are amended for greater clarity. Subsections (2) and (3) presently read: ..

(2) If arrears of taxes are due on tbe parcel or parcels selected and in respect of which payment is made, the taxes receivedsihall first be applied in payment of the arrears against the parcel or parcels selected.

(3) If a person pays a portion only of the taxes due by him and he does not signify the manner in which the taxes are to be applied as provided in subsection (1), the payment so made shall be applied (

a) first in payment of any arrears due by him, and (

b) as to tl).e remainder, if any, in payment of taxes levied for the current year, as the Deputy Minister may direct.". 6. The purpose of this olause is to quiet certain titles to land and minerals c'oncerned in tax recovery proceedings between the years 19'30 to 19<47 in municipal districts. Until 1930> improvement districts were auth'orized to tax minerals. By

chapter 49 of that year the definition of "mineral" was altered to read "'mineral' shall in clude coal, but shall not inelude natural gas, petroleum., gasoline or any oil of a mineral nature". By The Tax Reeovery Act, munici palities are deemed to have taken title under tax recovery proceedings only to that which they were empowered to assess at the time of final acquisition of the land. In 19!45, The Mineral Taxation Act 1945 (1945, c. 9) empowered the Minister of Lands and Mines to tax all minerals.

However, the power of improve ment districts to assess some minerals was not expressly taken from improvement districts until 19,417. In the meantime a practice had developed of treating coal as the only mineral liabl!e to assess ment by an improvement district and titles were dealt with accordingly. This provision will quiet these titles.

2 upon becomes due and payable unless the improvement district and the owner of the mobile home have entered into an agreement whereby the licence fee is made payable on a monthly basis.

Section 25 is amended (

a) as to subsection (2) by striking out the words "taxes received" and by substituting the words "payment received", (

b) as to subsection (3) by striking out the words "taxes are" and by substituting the words "pay ment is". 6.

(1) For the purpose of quieting certain titles to land acquired in improvement districts by or through tax re covery and sale proceedings under statutory authority in the years 1930 to 1947, it is hereby declared that

section 2 of

chapter 49 of the Statutes of Alberta, 1930, amending clause (

l) of

section 2 of

chapter 53 of the Statutes of Alberta, 1927, being

an Act entitled The Improvement District Act, 1927, was effective to and did remove from the definition of "mineral" for the purposes of the said Act and

chapter 152 of the Revis·ed Statutes of Alberta, 1942, all minerals other than coal for the period from April 3, 1930, to the thirty first day of March, 1947.

(2) Nothing in this

section affects any title to minerals acquired bona fide and for value by registration under T he Land Titles A ct. 7. This Act comes into force on the day upon which it is assented to and upon so coming into force sections 2, 3 and 4 shall be deemed to have been in force at all times on and after the first day of January, 1960.

No. 60 FIRST SESSION FOURTEENTH LEGISLATURE 8 ELIZABETH II 1960 BILL

An Act to amend The Improvement Districts Act Received and read the First time ..... Second time ...... . Third time. HON. MR. HOOKE Title: 1960 (14th, 1st) Bill 60,

An Act to amend The Improvement Districts Act

Document details

Collection	Alberta — Bills
Citation	L14 S1 5950
Type	bill
Volume / chapter	L14 S1 5950
Language	en
Format	json
Source	PROVINCIAL
Identifier	ed8f24b07a16038e578fd5bc5eca31e014ef489b

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