Bill 25 (Legislature 8, Session 1)

L8 S1 8399

Alberta — Bills

Bill No. 25 of 1936. A BILL TO AMEND THE IMPROVEMENT DISTRICTS ACT, 1927. NOTE. The amendment made by

section 2 excepts from assess ment improvements on land in a hamlet where the land is used for agricultural purposes by an owner who mainly derives his livelihood from the same. The amendment made by

section 3 restricts the assess ment of buildings on railway land to such buildings as are upon land forming part of the station grounds and right of way of a railway.

Section 4 permits the mailing without registration of assessment slips as to corrections of the assessment roll.

Section 5 alters the triennial assessment year to

Section 6 substitutes the Alberta Assessment Commission for the District Court Judge in respect of assessment appeals.

Section 7 is a restatement of

section 35a, designed to clarify the same.

Section 8 is a restatement of

section 38 to make the same applicable to business taxes as well as to property taxes.

Section 9 makes provision for the investment of improve ment district funds not required for immediate disburse ment. R. ANDREW SMITH, Legislative Counsel. (This note does not form any part of the Bill and is offered merely as a partial explanation of some of its provisions.)

BILL No. 25 of 1936.

An Act to amend The Improvement Districts Act, 1927. (Assented to , 1936.) HIS 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 Improvement Districts Act, 1927, Amendment Act, 1936." 2. The Improvement Districts Act, 1927, being

chapter 53 of the Statutes of Alberta, 1927, is hereby amended as to

section 8 thereof,- (

a) by striking out subsection (2) thereof and by sub stituting therefor the following: "

(2) Land within a hamlet shall be assessed at its fair actual value inclusive of two-thirds of the fair actual value of buildings and improvements thereon except land used for agricultural purposes by an owner who derives his livelihood mainly from the use of such land, in which case the land shall be assessed at its fair actual value exclusive of the buildings and improvements thereon."; and (

b) by adding at the end of subsection (3) thereof the following new paragraph: . "(

i) All the property held by His Majesty or for the public use of the Province." 3. The said Act is further amended as to

section 8a thereof by striking out the words "land held of a railway company", where the same occur in subsection (1) thereof. and by substituting therefor the words "land included in the station grounds or right of way of a railway, and". 4. The said Act is further amended as to

section 22 thereof by striking out the words "shall be mailed by registered post", where the same occur therein, and by sub stituting therefor the words "shall be sent by mail". 5. The said Act is further amended as to

section 28 thereof by striking out the words "nineteen hundred and thirty-two", where the same occur therein, and by sub stituting therefor the words "nineteen hundred and thirty seven". 6. The said Act is further amended as to

section 28a thereof by striking out the words "a District Court judge", where the same occur therein, and by substituting therefor the words "the Alberta Assessment Commission".

7. The said Act is further amended as to

section 35a thereof by striking out the same and by substituting there for the following: "35a. In the event of the same person becoming liable for a tax upon improvements in respect of a building, and for a business tax in respect of a business carried on in such building, or part thereof, he shall be called upon to pay such business tax to the extent only that it is greater than such improvement tax." 8. The said Act is further amended as to

section 38 thereof by striking out the same and by substituting there- for the following: . "38. The Deputy Minister upon receiving payment of any taxes shall, upon the written request of any person who pays only a portion of the taxes due by him, cause such person to be credited in the assessment roll as having paid s.uch taxes as such person may select, provided that if arrears of taxes are due by such person on any property or business so selected in respect of which payment is made, the taxes received shall first be applied in payment of such arrears against such property or business." 9. The said Act is further amended as to

section 53 thereof by adding at the end thereof the following new subsection: "( 4) With the consent of the Provincial Treasurer the Minister may invest any moneys to the credit of the Minister in the said bank which are not required for immediate disbursement in bonds, debentures or other securities of the Province of Alberta." 10. The said Act is further amended as to

section 54 thereof by striking out the words "the council", where the same occur in paragraph (

c) of subsection (3) thereof, and by substituting therefor the words "the Minister". 11. The said Act is further amended as to

section 56 thereof by striking out the words "of Public Works" where the same occur therein. 12. This Act shall come into force on the day upon which it is assented to.

FIRST SESSION EIGHTH LEGISLATURE 1 EDWARD VIII 1936 BILL

An Act to amend The Improvement Districts Act, 1927. Received and read the First Second time Third time ..................................... . RON. MR. COCKROFT. EDMONTON: A. Shnltka, King's Printer 1936 Title: 1936 (8th, 1st) Bill 25,

An Act to amend The Improvement Districts Act, 1927

Document details

Collection	Alberta — Bills
Citation	L8 S1 8399
Type	bill
Volume / chapter	L8 S1 8399
Language	en
Format	json
Source	PROVINCIAL
Identifier	f7e65fbddb8e1fba3410d4c3b7cc25376ab109f0

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