such lands abutting on the street or place whereon or wherein the local improvement is to be made. Provided that where the local improvement abuts on several parcels of land, some of which appear to call for a smaller or larger proportionate assessment on account of being corner lots, or being of different size or shape from the other parcels of land abutting on the local improvement, such exceptional parcels of land may be assessed as having a smaller or larger number of feet abutting thereon than they actually have so that each parcel of land abutting on the local improvement bear a fair, just and equitable proportion of the cost of the improvement; and street Provided that in case the said system of special frontage assessment is adopted in respect of a sewer or a system of sewers, and that for the purpose of affording an outlet therefor a sewer is carried along a street or place whereon or wherein it appears that owing to the peculiar position or condition of any lot or parcel or parcels of land fronting or abutting thereon, or to the absence of buildings thereon, such sewer would not have been carried along such or place except as a means of affording an outlet as aforesaid, such lot or lots, parcel or parcels of land may be exempted from the payment of any special frontage assessment in respect of such sewer, either for the whole or a part of the term of the special frontage assessment, or from the payment of the whole or a part of the proportionate cost thereof as shall appear just under the circumstances. benefit (3) The term "special local benefit assessment" shall be Special local taken to mean a special assessment of each such parcel of land assessment in the vicinity of a local improvement whether or not such land abuts on the street or place whereon or wherein such local improvement is made, as is increased or is likely to be increased in market value or is otherwise benefited by reason of the local improvement being made to the amount of such share of the total charge to be provided by special local benefit assessment, as bears a fair, just and equitable proportion having regard to all other parcels of land benefited by the local improvement, to such total charge. (4) The term "cost" in relation to a local improvement shall Cost include not merely the cost of the actual work of making the local improvement, but also any expenses of engineering, surveying, advertising, issuing debentures and other expenses incidental to the entering on, carrying out and completing of the work and raising the moneys to pay the cost thereof including discounts and interests. extensions (5) Where a system of sewers has been established by the Sewer municipality the cost of extensions thereof from time to time shall be borne by the municipality at large and by the lots or parcels of land fronting or abutting on the street or place whereon or wherein the extension runs, in the same proportions as nearly as the circumstances will aduit as obtained in the case of the original establishment of the system. Special frontage assessment and special local benefit assessment. Bylaws 232. The amount assessed against any parcel of land either by way of special frontage assessment or special local benefit assessment shall be the total sum representing the proportion properly chargeable against such land of the total amount charged in respect of the local improvement against all the lands affected and the several amounts so assessed against the several lands shall, with interest at a rate not exceeding six per cent. per annum, be spread over the term of the probable lifetime of the local improvement, so that the same shall be repayable in consecutive annual instalments in such manner that the aggregate amount payable for principal and interest in any year shall be equal as nearly as may be to what is payable for principal and interest during each of the other years of such period; and each such annual instalment shall be entered upon the tax roll for the year in which the same is payable, and shall be payable in the same manner and collectable in the same methods and shall be subject to the same penalties in case of default of payment as if they formed part of the general municipal taxes; provided that the owner of any land so specially assessed may at any time commute the amount or balance remaining unpaid in respect thereof by paying the amount of the original assessment charged against such land together with interest and penalties chargeable in respect thereof, less any amounts previously paid on account thereof. 233. The municipal council of the town may pass bylaws: (a). For providing the means of ascertaining and finally determining what portion of the cost of any local improvement shall be raised by special frontage assessment and what portion, if any, shall be borne by the municipality at large and, in the case of special frontage assessment, what lands shall be assessed in an exceptional mode to be adopted; and, in the case of special local benefit assessment, in what proportions the assessment is to be borne by the several lands affected and of assessing the cost or a portion of the cost, as the case may be, either by way of special frontage assessment or by way of special local benefit assessment. And it is hereby declared that a bylaw or bylaws of general application for the said purposes shall be sufficient, and it shall not be necessary to pass a special bylaw in each particular instance. (b) For borrowing, by the issue of debentures upon the credit of the municipality at large, the moneys required to meet the whole or any part of the cost of any local improvement provided (1) that bylaws for the purpose of raising moneys in respect of a local improvement may be passed comprising either the whole or a part of the amount of the entire cost thereof, although a portion thereof is to be borne by the municipality at large and a portion is to be payable by special assessment, or comprising the whole or a part of any portion of that part of the cost which is to be borne by the municipality at large; or of that part of the cost which is payable by special assessment; (2) that such debentures shall mature within the probable lifetime of the local improvement; (3) That it shall not be necessary to obtain the assent of the ratepayers to the passing of any bylaw to raise such portion of the cost of a local improvement as is, or is to be levied by special assessment, nor for any bylaw for raising such portion of the costs as is to be borne by the municipality at large of an extension of a municipal system of sewerage originally constructed as a local improvement or of any other local improvement unless, in the case of such other local improvement, the share of the cost to be borne by the municipality at large shall be greater than can be properly paid out of the current revenue of the municipality for the current year; and (4) that nothing herein contained shall be construed as authorising an extension of the general debt of the municipality beyond the limits thereof fixed by this Ordinance. (c) For borrowing by way of temporary loan within the restrictions aforesaid on the credit of the municipality at large the whole or any part of the cost of a local improvement. And it is hereby declared that loans made for the purpose of local improvements to the extent to which the sums are secured by special assessments therefor form no part of the general debt of any such municipality within the meaning of this Ordinance and it shall not be necessary to recite the amount of the local improvement debt so secured by special assessment in any bylaw for borrowing money on the credit of the municipality as aforesaid, but it shall be sufficient to state in any such bylaw that the amount of the general debt of such municipality as therein set forth is exclusive of local improvement debts secured by special assessments. 234. No local improvement to be paid for in whole or in Petition or part by special frontage assessment or special local benefit notice assessment shall be undertaken except pursuant to petition or notice as hereinafter provided. 1. (a) Upon receipt of a petition praying for any local improvement signed by at least two-thirds in number of the persons registered or assessed as owners of land abutting on the street or place wherein or whereon the improvement is made, or of lands to be benefited by the local improvement, as the case may be, and representing at least one half in value of such lands, excluding improvements thereon, as the same are valued upon the last revised assessment roll, the council may take all proper and necessary proceedings for undertaking and completing the local improvement on the special frontage assessment system or special local benefit assessment system, as the case may be, and after the council shall have finally determined to undertake the improvement no name shall be removed from such petition. (b) The signatures to the said petition shall be verified by the affidavit of at least one attesting witness. required. May be undertaken before cost ascertained. Insufficient or excessive assessment. Appeal from assessment. (c) The request of the petition may be acceded to by the council of the current or next succeeding year either in respect of the whole or of a part, provided that part only of the local improvement asked for shall not be made unless the petition is sufficiently signed having regard only to the lands abutting on or benefited by, as the case may be, the part of the local improvement which is made. 2. (a) Any local improvement may also be undertaken and the assessment of the cost thereof may be made on either of the systems aforesaid, unless the majority of the owners of the lands to be affected, representing at least one-half in value thereof as aforesaid, petition the council against the same within two weeks after the last publication of notice of the intention of the council to undertake the local improvement, such notice to be inserted once in each week for two weeks in at least one newspaper published in the municipality if there is a newspaper published therein, and if not, then in a newspaper published nearest to the proposed local improvement; but in the event of any such projected local improvement being the construction of a sewer or ditch or portion of a sewer or ditch necessarily required as a connecting link between any sewer or ditch already constructed and any sewer or ditch which the town is empowered under this Ordinance to construct, the right of the town to construct such connecting link and assess the cost thereof against the property benefited thereby shall be absolute. (b) In the event of any sufficiently signed petition as aforesaid against the proposed local improvement being presented to the council no second notice for the same shall be given by the council within the then current calendar year. (c) When notice of a proposed local improvement to be paid for by special assessment as a local improvement has been given by the municipality and no petition sufficiently signed as aforesaid has, within the time limited in that behalf, been presented to the council against such local improvement as assessment, it shall be lawful for the council of the same or the next succeeding year to undertake the proposed local improvement. 235. Any local improvement may, in the discretion of the council, be undertaken either before or after the cost thereof shall have been ascertained and finally determined as aforesaid, unless the petition or notice in respect thereof specially provides that the cost shall be first ascertained. 236. If in any case the first assessment for any local improvement proves insufficient or invalid, an additional or new assessment or assessments may be made until sufficient moneys have been realised to pay therefor; and if too large a sum has at any time been raised the excess shall be refunded ratably to those by whom it was paid. 237. There shall be a right of appeal against every assessment made under the authority of any bylaw passed under this part of this Ordinance, to a court of revision to be composed of the mayor and council of the municipality, and from such court of revision to a judge in the same manner, and by the same procedure as nearly as may be in the case of an appeal from an ordinary assessment. assessment. 238. Notice of every proposed special assessment shall be Notice of given by the assessor to each person registered or assessed as owner of any parcel of land to be charged thereby, either personally or by registered letter addressed to the last post office address of the owner and the notice shall set forth : (a) A description in general terms of the local improve- (b) The probable lifetime of the local improvement as (e) The portion of the cost to be provided by special made. (f) The time fixed for the sittings of the court of revision notices. 239. A memorandum by the assessor in any proper book or Evidence of roll kept for that purpose of the mailing of such notices and of notice. the date thereof shall be prima facie evidence of the mailing of such notices in accordance with the last preceding section, on the date mentioned in the memorandum. valid unless made to quash 240. No assessment under the provisions of this part of Assessment this Ordinance shall be invalid by reason of any defect in form application or in substance in any proceeding upon which such special assessment depends unless an application to quash the same shall have been made in accordance with the provisions of section 268 of this Ordinance, and before the date fixed for the sittings of the court of revision. revision. 241. The decision of the court of revision or of the judge, if Decision of there be an appeal from the court of revision, shall be final court of and conclusive upon all matters respecting the assessment and special rate, and the court of revision and the judge shall respectively have power in the event of the assessment of any party being decreased or increased on appeal to raise or lower proportionately the assessment of the other parties assessed without any further notice. 242. Every bylaw for borrowing money for local improve- Contents of ments by the issue of debentures shall recite or otherwise by law. state: |