"Special local benefit assessment" "Cost" Waterworks or sewer extensions Special frontage assessment and special local benefit assessment (b) 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 street or place except as a means of affording an outlet as aforesaid; such lot or lots, parcel or parcels of land shall 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 circum stances. (3) The term "special local benefit assessment" shall be taken to mean a special assessment of each such parcel of land 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 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 moneys to pay the cost thereof including discounts and interests. (5) Where a system of waterworks or sewers has been estab lished by the corporation the cost of extensions thereof from time to time shall be borne by the corporation 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 admit as obtained in the case of the original establishment of the system. 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 civic 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 council of the city of Prince Albert may pass Bylaws bylaws : (a) For providing the means of ascertaining and finally determining what portion of the cost of a local im- and in the case of special frontage 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 corporation at large the moneys required Petition or notice required passing of any bylaw for raising such portion of the cost of a local improvement as is or is to be levied by special assessment nor of any bylaw for raising such portion of the costs as is to be borne by the corporation at large of an extension of a civic 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 corporation at large shall be greater than can be properly paid out of the current revenue of the corporation for the current year; and (4) that nothing herein contained shall be construed as authorising an extension of the general debt of the corporation beyond the limits thereof fixed by this Ordinance. (c) For borrowing by way of temporary loans within the restrictions aforesaid on the credit of the corporation 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 the corporation 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 corporation as aforesaid; but it shall be sufficient to state in any such bylaw that the amount of the general debt of the corporation as therein set forth is exclusive of local improvement debts secured by special assessment. 234. No local improvement to be paid for in whole or in part by special frontage assessment or special local benefit. assessment shall be undertaken except pursuant to petition or notice as hereinafter provided. are 1. (a) Upon receipt of a petition praying for any local (b) 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 corporation. (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 corporation and no petition sufficiently signed as aforesaid has within the time limited in that behalf been presented to the council against such local improvement or assessment it shall be lawful for the council of the same or the next succeeding year to undertake the proposed local improvement. before cost 235. Any local improvement may in the discretion of the May be council be undertaken either before or after the cost thereof undertaken shall have been ascertained and finally determined as aforesaid ascertained unless the petition or notice in respect thereof specially provides that the cost shall be first ascertained. excessive 236. If in any case the first assessment for any local Insufficient or improvement proves insufficient or invalid an additional or assessment 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. assessment 237. There shall be a right of appeal against every assess- Appeal from ment 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 corporation; and from such court of revision to a judge in the same manner and by the same Notice of assessment Evidence of notice Assessment valid unless application procedure as nearly as may be as in the case of an appeal from an ordinary assessment. 238. Notice of every proposed special assessment shall be 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 (f) The time fixed for the sittings of the court of revision for the hearing of appeals in respect of the special assessment; such sittings not to be earlier than fifteen days from the date of the delivery or mailing of the notices. 239. A memorandum by the assessor in any proper book or roll kept for that purpose of the mailing of such notices and of 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. 240. No assessment under the provisions of this part of this Ordinance shall be invalid by reason of any defect in form made to quash 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. Decision of court of revision Contents of bylaw 241. The decision of the court of revision or of the judge if there be an appeal from the court of revision shall be final 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 improvements by the issue of debentures shall recite or otherwise state: |