and effect as if made under oath and by virtue of The Canada Evidence Act. Declared before me at this day of 19 Auditor. Return to be prima facie evidence Treasurer to continue the collection of taxes Confirmation of return by judge Notice of court to be sent to persons interested Contents of notice Entries to be made Payments of tax arrears pending the confirmation "351. The said return as thus verified by the auditor of the city shall for all purposes be prima facie evidence of the validity of the assessment and imposition of the taxes as shown therein and that all steps and formalities prescribed by this Act have been taken and observed. "352. The treasurer shall continue to collect arrears of taxes due to the city as shown by said return and upon receipt of any such payment he shall enter in the said return the amount paid followed by his initials and the date of payment. "353. On the application in chambers of the treasurer of the city or some solicitor authorised by the council to a judge such judge may appoint a time and place for the holding of a court of confirmation of the said return notice of which shall be published in every issue of The Saskatchewan Gazette for two months and once each week for at least eight weeks in such local newspaper published in the city or vicinity thereof as shall be named by the judge. "354. A notice of the time and place fixed for confirmation of such return shall be sent by registered mail by the treasurer of the city at least sixty days prior to the time so fixed to each person who appears by the records of the proper land titles office or by the said return to have any interest in the lands mentioned in the said return in respect of which confirmation is desired and whose post office address is shown by said records or return; and such notice shall briefly describe the lands in which such person appears to have an interest and the sum required to redeem the same before confirmation and upon any application for the confirmation of such returns and the production of the same together with a statutory declaration of the treasurer shall be sufficient proof prima facie of the contents of each such notice and of the persons to whom and the address to which the same were mailed as in such declaration stated. "355. If after the date for confirmation has been fixed as provided in section 316 hereof any person interested in any parcel of land contained in the return presented to the judge for confirmation desires to pay the taxes due upon such land as shown by the said return such person may do so on condition that he pays in addition to the said taxes Costs application "356. At the time and place appointed as hereinbefore Hearing of provided the judge shall hear the application and also any for confirmation objecting parties and the evidence adduced before him and thereupon adjudge and determine whether or not the taxes imposed respectively upon each lot or parcel of land included in the tax enforcement return were either wholly or in part in default and report the adjudication to the treasurer of the city and shall also confirm the said return as to those lands on which any taxes are determined to be in arrears and naming the amounts of such arrears and adding thereto a reasonable amount for the expenses of advertising together with such sums as he may fix for costs of the application; and the effect of such adjudication when registered as hereinafter provided shall be to vest in the city the said lands subject however to redemption by the owners respectively of the said lands at any time within one year from the date of the adjudication by the payment to the treasurer of the city of the amount named including expenses as aforesaid together Costs of with a redemption fee of $2 and in default of redemption within the said time freed from all liens, mortgages, incumbrances and charges of every nature and kind whatsoever save such as may be held by or on behalf of the Crown or the city without merger thereof. redemption due on "(2) For the purposes of this section all taxes shall be deemed Taxes deemed to be due on the first day of January of the calendar year January 1 within which they are imposed. opposition to "(3) In the event of any person successfully opposing con- Successful firmation of the said return as to the land in which he is inter- confirmation ested the judge may order an allowance to him as witness fees to be paid by the city. adjudication "(4) A copy of such adjudication certified by the treasurer Copy of shall be forwarded by registered mail to the registrar of land be registered titles of the proper land registration district; and it shall be the duty of the registrar to register the same against the lands therein named. sent to "(5) A copy of such adjudication shall also be sent by Copy to be registered mail to the persons to whom by section 354 hereof interested notice of the time and place fixed for confirmation of the persons return is required to be sent and such persons or any of them shall be entitled to redeem the lands as hereinafter provided. notice of "(6) The treasurer of the city shall after the expiration of Publication of ten months and before the expiration of eleven months from forfeiture the date of such adjudication cause to be published in The Payment of taxes to the confirmation Saskatchewan Gazette a notice stating that the land named therein has been forfeited for nonpayment of taxes and stating the time at which the period of redemption provided by law will expire. "357. When the taxes on any parcel of land together with treasurer after the expenses and redemption fee provided for in section 356 hereof have been paid to the treasurer within one year from the date of the said adjudication the treasurer shall issue to the person paying the taxes a certificate in the form following verified by an affidavit of attestation in the form following which certificate shall on presentation to the registrar of the proper land registration district be registered by him free of charge and the said certificate when so registered shall discharge and release the said land from the said adjudication and the effect thereof. Form of certificate of redemption THE CITY Аст. CERTIFICATE OF REDEMPTION. "This is to certify that the following lands, viz.: as to which an adjudication under the provision of section 356 of The City Act bearing date the day of was made by his Honour Judge of the District Court of the Judicial District of in the Province of Saskatchewan, have been, under the provisions of the said section, redeemed and the said lands are therefore discharged and released from the said adjudication and the effect thereof. (occupation) make oath and say: 1. That I was personally present and did see named in the within instrument who is personally known to me to be the person named therein, duly sign and execute the same for the purposes named therein. of 2. That the same was executed at the in the Province of Saskatchewan, and that I am the subscribing witness thereto. Sworn before me at in the Province of Saskatchewan A J.P., Commr. or N.P. (or as the case may be). certificate of city "358. If after the expiration of one year from the date of Issue of the said adjudication the taxes together with the expenses and title to the redemption fee as provided in section 356 hereof have not been paid to the treasurer the registrar on the written application of the treasurer shall issue a certificate of title under the provisions of The Land Titles Act in favour of the city freed from all liens, mortgages and incumbrances of every nature and kind whatsoever save only such as may be held by or on behalf of the Crown. to be liable taxes "359. So soon as the said return has been confirmed by Forfeited lands the judge as provided by section 356 hereof the treasurer of for school the city shall out of the general revenues of the city pay all taxes levied for school purposes which are shown to be due on the several parcels of land in the said confirmed return; and thereafter while owned by the municipality each parcel of land shall be assessed in the name of the city for all taxes required to be levied except for the purposes of the city as if the land were assessed to an ordinary individual. "360. In respect to any sale of lands for taxes made prior to the coming into force section 349 to 359 both inclusive of The City Act as herein enacted the land included in such sale shall, unless application to confirm the sale is made within the period provided for the making of such application under the provisions of the Revised Statute respecting the Confirmation and Sales of Land for Taxes, being chapter 49 of The Revised Statutes of Saskatchewan 1909, as amended during the present session, be forfeited to the city. "361. The treasurer of the city or some solicitor authorised by the council may apply ex parte to the judge for an order vesting in the city the title of all lands forfeited under the provisions of the next preceding section and the judge may thereupon, if satisfied that no application to confirm the sale of the said land has been made under the provisions of the Revised Statute respecting the Confirmation and Sales of Lands for Taxes, being chapter 49 of The Revised Statutes of Saskatchewan 1909, as amended during the present session, make the said order vesting the title to the said land in the city free from all liens and incumbrances." amended 31. Clause (b) of subsection (1) of section 378 of the said Section 378 Act is hereby amended by inserting immediately after the Section 378 amended High pressure water mains Subsection (5) added to section 378 Section 380 amended Section 380 amended word "sidewalk" where it occurs in the first line thereof the following words and brackets "(which shall include any street crossing constructed in connection with a sidewalk.)" 32. Subsection (1) of section 378 of the said Act is hereby amended by adding thereto the following immediately after clause (h) thereof as clause (i): "(i) The installing of high pressure water mains specially constructed for the purposes of fire protection." 33. Subsection (3) of section 378 of the said Act is hereby amended by adding thereto the following provisos: "Provided that in case the said system of special local benefit assessment is adopted in respect of a high pressure water main specially constructed for purposes of fire protection then the proportion of the total cost of the undertaking to be levied on the property may be assessed against each parcel of land in such proportion as the assessed value of such parcel of land and buildings bears to the total assessed value of all the lands and buildings specially benefited by the construction of such work; "And provided further that without changing the total special assessment made for such work the special assessment on each parcel of land may be varied from year to year so that it shall bear the same proportion to the total special assessment as the assessment on such parcel of land and buildings, according to the revised assessment roll, bears to the total assessment for the said year on all parcels of lands and buildings covered by such local benefit assessment." 34. Section 378 of the said Act is hereby amended by adding thereto the following subsection: "(5) The cost of every street crossing and the cost of such part of any sidewalk as abuts upon lands exempt from taxation shall be borne by the city at large." 35. Subsection (b) of section 380 of the said Act is hereby amended by inserting after the word "improvement" in the fourth line thereof the words "and for levying annual rates on the rateable property of the city for the payment of the portion of the debt and interest, if any, to be borne by the city at large, and for levying on the lands affected the special frontage assessment or special local benefit assessment, as the case may be, for the payment of the portion of the debt and interest payable by special assessment." 36. Clause 3 of paragraph (b) of section 380 of the said Act as amended by An Act to amend The City Act statutes 1910-11, chapter 18, section 21, is hereby further amended by striking out the words "can be properly paid out of the current revenue of the city for the current year; or greater than" where the same appear therein. |