23. Section 252a of the said Act is hereby repealed and the following substituted therefor: "252a. Land shall be assessed at its actual cash value exclusive of any increase in such value caused by the erection of any building thereon or by any other expenditure of labour or capital." 24. Section 253 of the said Act is hereby repealed. 25. Subsection (2) of section 254 of the said Act is hereby amended by striking therefrom the numerals "10" where they occur in the fourth line thereof and substituting therefor the numerals "50." 26. Section 295 of the said Act is hereby repealed and the following substituted therefor: "295. Upon the completion of the said estimate the secretary shall lay before the council the revised assessment roll of the municipality for the year certified to as provided by section 292 hereof and the council shall by resolution authorise the treasurer of the municipality to levy upon all the lands entered in the said roll such taxes at the uniform rate on the dollar as shall be deemed sufficient to meet the said estimate of expenditure and in fixing the said rate the council shall make due allowance for the nonpayment of taxes." 27. Section 296 of the said Act is hereby repealed and the following substituted therefor: "296. The uniform rate of taxation to be authorised by the council as provided in the next preceding section shall not in any one year exceed one per centum of the assessed value of the land and in years subsequent to the year in which this section is first applied one per centum of the assessment value of the land according to the last revised assessment roll: "Provided that in the case of any municipality which has raised a loan by way of debenture the council may in any year if deemed advisable increase the said uniform rate of taxation by such additional rate as shall be sufficient to meet any debenture coupons that may be accruing due during the year: "Provided further that taxes imposed at any time under The Local Improvements Act upon lands within the municipality shall be collected by the municipality." 28. Section 298 of the said Act is hereby repealed and the following substituted therefor: "298. On or before the first day of August in each year the board of trustees of every school district referred to in section 297 hereof shall transmit to the treasurer of each municipality in which the district is situated in whole or in part: "(a) A map or plan showing the area and boundaries of the said district; "(b) A summary of the estimated expenditures of the district for the year; "(c) A certified copy of a resolution of the board of trustees fixing the rate of taxation to be levied on all assessable lands in the district for the year; but such rate shall not exceed one per centum of the assessed value of the land according to the last revised assessment roll of the municipality in which the school district is wholly or in part situated: Provided that in the case of any municipality "(d) Within the first year in which this section shall repealed 29. Section 299 of the said Act is hereby repealed and Section 299 the following substituted therefor: section 299 "299. On or before the first day of September in each New year the treasurer of each municipality shall enter in the assessment roll for the year in the several columns provided for the purpose as shown in the form contained in section 252 hereof a statement of all taxes levied against each lot or parcel of land assessed as shown by the said roll and every such statement when completed shall show: "1. The rate on the dollar levied by the municipality to meet the estimated expenditure of the municipality as heretofore provided; "2. The rate on the dollar fixed by each rural school district as aforesaid to be levied by the treasurer on such lands of the school district as are situated in the municipality; "3. The rate fixed by The Supplementary Revenue Act; "4. The sum total of the rates levied against each lot or parcel of land; Minimum municipal tax Minimum school tax Section 300 repealed Section 317 amended Section 319 amended Section 322 amended "5. The total taxes due for the current year on each lot or parcel of land; "6. The arrears of taxes levied under any authority due on each lot or parcel of land; "7. The sum total of all taxes due on each lot or parcel of land. '(2) In the event of the total tax payable by any person under this section for the purposes of the municipality being less than two dollars the tax to be entered in the roll as payable by such person for such purpose shall be two dollars. "(3) In the event of the total tax payable by any person under this section for school purposes being less than two dollars the tax to be entered in the roll as payable by such person for such purpose shall be two dollars. "(4) All arrears of school taxes levied before the organisation of the municipality on lands within the municipality shall be collected by such municipality and shall be transferred immediately after collection to the treasurer of the school district in which the land against which such arrears were levied is situated." 30. Section 300 of the said Act is hereby repealed. 31. Section 317 of the said Act is amended by inserting between the words "return" and "and" in the eighth line thereof the words "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 return 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." 32. Section 319 of the said Act is amended by striking out the words "freed from all liens, mortgages and incumbrances of every nature and kind whatsoever" where they appear in the fifteenth and sixteenth lines thereof and adding at the end of the said subsection the words "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." 33. Section 322 of the said Act is hereby amended by striking therefrom the words "except taxes for the purposes of the municipality and" where they occur in the ninth and tenth lines thereof. amended 34. Section 334 of the said Act is hereby amended by Section 334 adding thereto the following: "and all bylaws and resolutions passed by such local improvement district shall remain in force until rescinded by the council of the municipality." 35. Sections 6, 20, 22, 23, 24, 26, 27, 28, 29 and 30 of this Act shall take effect only on, from and after the first day of January, 1914. S. 223 amended New s. 227 H' 1912-13 CHAPTER 31 An Act to amend The Rural Municipality Act (No. 2). [Assented to January 11, 1913.] IS Majesty by and with the advice and consent of the 1. Section 223 of The Rural Municipality Act is hereby amended by inserting after the word "dollar" where it occurs in the fourth line thereof the words "and fifty cents." 2. The said Act is hereby amended by inserting therein the following as section 227: "227. The council of a municipality may on the request of any rural school district for which the municipality collects school taxes, borrow moneys on behalf of such school district on the credit of the taxes to be collected within the current year for such school district to an amount not exceeding sixty per centum of the total estimated taxes to be collected by the municipality for the school district within the year; the moneys borrowed under the provisions of this section shall be repaid out of and shall be a first charge upon the school taxes which are collected in the current year. "(2) The request mentioned in this section shall be in the form following or to the like effect or in such form as the minister may prescribe: On behalf of No. School District No. we the trustees thereof do hereby request The Rural Municipality No. School District has not borrowed any moneys on the credit of the taxes to be collected during the current year for the said school district. |