No assessment to be made by any municipality, incorporated for 20 years CHAPTER 104. An Ordinance respecting the Exemption from Taxation of Beet WH (Chapter 24 of 1901.) HEREAS it is desirable to promote the settlement of vacant lands in the Territories and to induce immigration by encouraging the establishment of factories for the conversion of beets into sugar; Therefore the Lieutenant Governor, by and with the advice and consent of the Legislative Assembly of the Territories, enacts as follows: 1. No assessment shall be made or levied by any municipality, town or village or other corporation possessing powers etc., hereafter of taxation or assessment that may be incorporated, established or erected after the passing hereof upon any buildings, machinery, pipes or conduits or works of any kind actually in use and required for or in connection with the crushing or reducing of beets or their conversion into sugar or other saccharine products until the expiration of twenty years from the date on which this Ordinance shall come into force. Not to affect existing etc. 2. Nothing in this Ordinance shall be construed as affecting municipalities, or curtailing any power of assessment or taxation now possessed by any municipality, town or village or other corporation incorporated, established or erected at the date of coming into force of this Ordinance. (NOTE. See also Chapter 37 of 1906, and Chapter 20 of 1910 (2nd Session).) THE Lieutenant Governor, by and with the advice and consent of the Legislative Assembly of the [Province of Alberta], enacts as follows: Amended 1910 (2nd Session), c. 6, s. 50. SHORT TITLE. 1. This Ordinance may be cited as "The School Assessment Short title Ordinance." INTERPRETATION. 2. In this Ordinance unless the context otherwise requires- Interpretation 1. All words, names and expressions shall have the same meaning as is expressly or impliedly attached to them by The School Ordinance; 2. The expressions "secretary" and "treasurer" shall include "secretary-treasurer"; 3. The expressions "board," "assessor," "secretary" and "treasurer" shall include an official trustee appointed under the provisions of The School Ordinance; [4. The expression "judge" shall mean a judge of the District Court of the judicial district in which the school district is wholly or mainly situated.] Amended 1910 (2nd Session), c. 6, ss. 51 and 54. 3. The assessment in any village or rural district may be Assessor made by the board or any person appointed by it as assessor for the district. be assessor (2) Any member of the board may be appointed assessor. Trustee may (3) The expression "assessor" in any part of this Ordinance Interpretation relating to village or rural districts shall mean the board or the assessor accordingly as the assessment is made by the board or an assessor. ASSESSMENT IN RURAL DISTRICTS. 4. The following sections numbers 5 to 24 inclusive shall Application apply to rural districts only. of sections Р Exemptions Assessment roll Assessment when owner unknown Separate school district, joint owners 5. In any rural district the property exempt from assessment and taxation shall be 1. All land held by or in trust for the use of any tribe of Indians: 2. The land of the district and the land to the extent of two acres of any other district used for school purposes; 3. The land to the extent of one acre held by or for the use of any church and occupied by a building used for church purposes; 4. The land in use as a public cemetery not exceeding twentyfive acres; 5. The land used as the right-of-way for any irrigation canal or ditch. 6. As soon as may be in each year the assessor of the district shall assess every person the owner or occupant of land in the district and shall prepare an assessment roll in which shall be set out as accurately as may be (a) Each lot or parcel of land owned or occupied in the district and the number of acres it contains; (b) The name of either the owner or occupant or both. 7. If the assessor does not know and cannot after reasonable inquiry ascertain the name of the owner of any unoccupied lot or parcel of land in the district the same shall be deemed to be duly assessed if entered on the roll with a note stating that such owner is unknown. 8. In cases where separate school districts have been estabassessment of lished whenever land is held by two or more persons as joint tenants or tenants in common the holders of such property being Protestants and Roman Catholics they shall be assessed in proportion to their interest in the land in the district to which they respectively are ratepayers. C.O., c. 75, s. 127. Separate school district be assessed as 9. A company may by notice in that behalf to be given company may to the secretary of the board of any district in which a separate supporter school has been established and to the secretary of the board of such separate school district require any part of the land of which such company is the owner to be entered, rated and assessed for the purposes of said separate school and the proper assessor shall thereupon enter said company as a separate school ratepayer in the assessment roll in respect of the land especially designated in that behalf in or by said notice and so much of the land as shall be so designated shall be assessed accordingly in the name of the company for the purposes of the separate school and not for public school purposes but all other land of the company shall be separately entered and assessed in the name of the company as for public school purposes: proportion of district Provided always that the share or portion of the land any Proviso as to company entered, rated or assessed in any district for separate shares held in school purposes under the provisions of this section shall bear the same ratio and proportion to the whole land of the company assessable within the district as the amount or proportion of the shares or stock of the company so far as the same are paid or partly paid up held and possessed by persons who are Protestants or Roman Catholics as the case may be bears to the whole amount of such paid or partly paid up shares or stock of the company. continuing (2) Any such notice given in pursuance of a resolution in Notice to be that behalf of the directors of the company shall for all purposes be deemed to be sufficient and every such notice so given shall be taken as continuing and in force and to be acted upon unless and until the same is withdrawn, varied or cancelled by any notice subsequently given pursuant to any resolution of the company or of its directors. (3) Every such notice so given to such secretary shall remain Notice open with and be kept by him on file in his office and shall at all to inspection convenient hours be open to inspection and examination by any person entitled to examine or inspect the assessment roll each year. notices (4) False statements made in any such notice shall not relieve Fraudulent the company from rates but any company fraudulently giving such notice or making false statements therein shall be liable to a penalty not exceeding $100 and any person giving for a Penalty company such a statement fraudulently or wilfully inserting in any such notice a false statement shall be guilty of an offence and liable on summary conviction to the like penalty. [(5) In the event of any company failing to give notice. as herein before provided, the board of trustees of the separate school district may give to the company a notice in writing in the following form or to the like effect, that is to say: The board of trustees of the. Separate School District No............of the Province of Alberta hereby give notice that unless and until your company gives a notice as provided by section 9 of The School Assessment Ordinance (C. 30 of 1901), the school taxes payable by your company in respect of land lying within the limits of the. Public School District No. .of the Province of Alberta (naming the public school district in relation to which the separate school district is established) will be divided between the said public school district and the said separate school district in value of lands assessed to individuals for public school purposes and the total amount of the assessed value of lands assessed to individuals for separate school purposes respectively. This Assessment roll Notice to persons assessed Copy of roll to be posted Date of posting may be noted on roll Correction notice is given in pursuance of section.. of chapter.. (6) Unless and until a company to which notice has been given as aforesaid gives a notice as hereinbefore provided for the whole of the lands of such company lying within the limits of the public school district shall be entered, rated, and assessed upon the assessment roll of the public school district, but the public school district shall pay to the separate school district a share of taxes collected from the company in respect of its lands equal to the proportion which the total assessed value of the lands assessed to individuals upon the assessment roll of the separate school district bears to the total assessed value of the lands assessed to individuals upon the assessment rolls of both the public and separate school districts. (7) Service may be effected upon a company of a notice under the foregoing provision by serving the same upon any person upon whom a writ of summons or other document originating proceedings may be served for the company.] C.O., c. 75, s. 128; 1910 (2nd Session), c. 6, s. 55. 10. Upon the completion of the assessment roll the assessor shall deliver the same to the secretary of the board. (2) The secretary shall mail to each person assessed whose address is known to him a notice of his assessment; and the entry of the date of the mailing of each such notice together with the initials of the secretary on the assessment roll shall be prima facie evidence of the mailing of such notice on the date entered without proof of the appointment or signature of the secretary and the absence of such date and initials shall be prima facie evidence that the person's address is unknown. (3) After all the notices have been mailed the secretary shall post a copy of the roll at the school house or if there be no school house in the district in some conspicuous place outside his residence and shall keep the original roll at his residence open to inspection at any reasonable time. (4) The secretary may enter on the assessment roll the date on which the same is posted up and initial the same and the entry of such date and initials shall be prima facie evidence of the posting of the roll on the date so entered without proof of the appointment of or initialling by the secretary. [(5) If at any time within two months after the posting of the roll it is discovered that any person [who was] liable to assessment [at the time of the posting of the roll] is not assessed or that there is any error in any of the particulars contained in the roll the board may direct the secretary to enter the name of such person on the roll or correct the error. Amended c. 21, 1903 (1), s. 1; 1910 (2nd Session), c. 6, s. 56. |