Section 36,Cap. 28, 1916 amended

Where land is subdivided, council may

20. Section 36 of chapter 28 is hereby amended by adding thereto the following:

"(4) In every case where any lot or parcel of land or one or more lots or parcels of land is or are subdivided or resubdivided, the owner of any subdivided or resubdivided lot or parcel shall have the right at any time before the same is offered for sale by the treasurer to pay to the treasurer a proportionate share of the arrears, penalties and costs in proportion to their relative value according to the last revised assessment roll, and upon such payment being made the treasurer shall withdraw for sale the lot or portion for which such payment has been made."

21. Whenever it is shown to the council that taxes are or have become due upon land assessed in one block, which apportion taxes has subsequently been subdivided or resubdivided, the council, upon the application by the assessor or by or on behalf of any person claiming to be the owner of one or more parcels of such land, may after notice of the application to all owners direct the apportionment of such taxes as are or have become due upon the parcels in proportion to their relative value according to the last revised assessment roll, regard being had to all special circumstances, and the council may direct how any part payment not appropriated by the person paying the same is to be applied; and upon the payment of the apportionment assigned to any parcel the same shall be a satisfaction of the taxes thereon, or the council may make such other direction as the case may require. This provision shall apply to taxes imposed both before and after the passing thereof, but shall not apply to any lands which are or have been advertised for sale for arrears of taxes until the same are returned to the assessor under the provisions of section 47 of chapter 28, Statutes of Alberta, 1916.

22. If the council pass a by-law establishing a system for the collection, removal and disposal of ashes, garbage, refuse and waste matter, either as a municipal undertaking or by contract, all matters collected by the city or contractor shall become the property of the city and may be sold or disposed of as the council shall direct.

(2) Any such by-law may prohibit the collection or disposal of any of such matters for use within 'or without the city, except under the provisions thereof: Provided that any manufacturing or trade waste or manure which any person shall produce on his own premises and are intended to be removed for sale or for his own use may be removed or disposed of under such conditions and regulations as the council may direct.

HIS

1917

CHAPTER 47.

An Act to amend the Lethbridge City Charter.

(Assented to April 5, 1917.)

[IS MAJESTY, by and with the advice and consent of the Legislative Assembly of the Province Alberta, enacts as follows:

of

1. Title No. XXXV is hereby amended by adding thereto the following section as section 36:

"3b. (a) Any personal property liable to taxation brought into the city prior to the first day of July in any year and on which assessment cannot be made in time to allow the assessor to give the usual notice of assessment so that the appeal, if any, can be heard at the court of revision, shall be liable to three-fourths of the yearly taxes only.

"(b) Any such property brought into the city after the first day of July and prior to the first day of October in any year shall be liable to one-half the yearly taxes only. Any such property brought into the city after the first day of October in any year shall be liable to one-fourth of the yearly taxes only.

"(c) If any personal property liable to taxation and being in the city at the beginning of any year is removed from the city before the first day of July in that year, one-half only of the yearly taxes may be collected. If such personal property is removed on or after the first day of July and before the first day of October, threefourths only of the yearly taxes may be collected. If the said personal property is removed on or after the first day of October and before the end of the year, taxes for the full year shall be collected.

"(d) Any personal property liable to taxation and being removed or being about to be removed from the city before the tax rate for the year has been fixed by the city, the taxes shall be fixed according to the previous year's tax rate and such taxes may be levied at once by distress if not paid upon demand."

2. (a) Title XXIV: By adding clause A (1) after clause A in section 10 of said title:

"A. (1) To acquire by purchase or agreement lots twenty-four (24), twenty-five (25) and twenty-six (26) in block thirty-seven (37) according to plan of part of the

City of Lethbridge of record in the land titles office for the South Alberta Land Registration District as "Lethbridge 4353-S", and the buildings thereon and to lease or re-sell the same either at public or private sale and on such terms as may be deemed advisable by the council." (b) Title No. XXXVII is amended by adding thereto the following sections:

"30. For the purposes of this section all taxes and assessments levied or assessed on real property by the City of Lethbridge prior to the passing of this Act, and remaining unpaid, are declared to be and to have been delinquent since the first day of January, 1916, and all taxes and assessments hereafter assessed or levied on real property shall be deemed to be and to have become delinquent on the first day of January of the year in which such taxes are levied and assessed.

"31. As soon as can be after the passing of this Act, and every year thereafter, as soon as can be after the first day of July of such year, the tax collector shall prepare and deliver to the mayor a complete list in duplicate of lands on which taxes or assessments have been delinquent for eighteen months or more, such list to show the total amount or amounts of all taxes and assessments, with interest and costs due and owing on each lot, parcel, or tract of land, or the total amount for each number of lots, parcels or tracts of land assessed together in one assessment, as the case may be, and the years for which such taxes were levied or assessed, and the mayor shall sign and attach the corporate seal of the city to each such list and deliver one copy thereof to the city clerk and the other copy to the city treasurer, and the city treasurer is hereby authorized on receipt of such list to issue and sell certificates of delinquency as provided by this Act.

"32. The treasurer shall cause such list to be printed, and shall publish in at least one newspaper published in the City of Lethbridge daily for four weeks, and also in such periodicals or newspapers published elsewhere as in the discretion of the council may be advisable, a notice in the form below:

666 SALE OF TAX CERTIFICATES.

"Notice is hereby given that the treasurer of the City of Lethbridge, at his office at the city hall, Lethbridge, on or after (insert a date four weeks after first publication of notice exclusive of the date of first publication) will sell to the first applicant certificates of delinquency for unpaid taxes levied or assessed prior to the 1st day of January, 19. ..., on the lands included in a list, printed copies of which may be had on personal or written application to the treasurer, or city clerk, city hall, Lethbridge, if such taxes with interest and costs are not sooner paid.

"Dated at Lethbridge, Alberta, the.....day of....... 19. ...'

"Such notice may contain any additional information the treasurer may deem advisable as an inducement to purchase such certificates.

"33. Any day after the expiration of the four weeks required for advertisement, which period shall be exclusive of the day such notice appears, the said treasurer shall have the right and it shall be his duty upon application therefor and on payment to him of the taxes and assessments with interest and costs, including the amount which in the opinion of the city treasurer is the proper proportionate cost of publishing such notice and of printing and mailing such lists, to make out and issue certificate of delinquency against the real property comprised in each assessment as shown by such list, or by the assessor's and collector's roll or rolls, if any error appears in such list, and such certificate or certificates shall be numbered and have a stub, which shall be a summary of the certificate and shall contain a statement of

а

"1. The name and residence of the person to whom issued;

"2. Description of the property assessed;

"3. The year or years for which assessed;

"4. The total amount of taxes and interest due to the date of the issue of the certificate, showing the amount for each year, and the costs above provided for;

"5. The name of the person to whom last assessed, or if assessed as non-resident property, a statement to this effect;

"6. The rate of interest the certificate shall bear;

"7. The time when a sale or deed may be had if not sooner redeemed;

"8. When a certificate of any previous year is outstanding and unredeemed it shall be stated in subsequent certificates and the principal sum due, with date of issue;

"9. The guarantee of the City of Lethbridge that if for any reason such certificate is void, the said city will repay the holder the sum paid thereon with interest at the rate of six per centum per annum from the date of its issuance; provided, that nothing herein contained shall prevent the running of interest at the rate of interest provided by law on taxes in arrear.

"34. Any number of lots or parcels of land assessed to the same person, or assessed as non-resident property, may be included in one certificate, and in every case where the plan of subdivision has been or is hereafter cancelled, all taxes, assessments or rates in arrear or due upon the individual lots or parcels of land within the area cancelled shall be added together and the same shall become taxes

upon and in respect of the whole area in respect of which the plan is cancelled, and shall be included in one certificate for the sum total of taxes, interest and costs in arrear, or owing in respect of the individual lots or parcels.

"(2) In every case where any lot, or parcel of land is subdivided all taxes in arrear thereon at the time of the subdivision thereof shall be taxes due and in arrear upon all the lots or parcels contained in the subdivision, each such lot or parcel of land to be charged with its proportionate share of such arrears on the basis of the number of lots or parcels in the whole subdivision, if of uniform size, and if not, on the basis of the area, and may be included in one or more certificate.

"(3) In any case in which land on which taxes and assessments are delinquent has been subdivided subsequent to being assessed, so that different persons are the owners of different lots or parcels or portions thereof, the treasurer may sell certificates of delinquency in accordance with the divisions of the same which represent the actual ownership, so that a certificate of delinquency in respect of the land of each separate owner shall be separately offered for sale.

“(4) When a single lot or parcel of land is owned by different parties and assessed in separate parts or portions a certificate of delinquency in respect of each such separate part or portion may be sold for the taxes or assessinents, with interest and costs in arrears or owing thereon respectively.

(5) In any case where two or more persons are tenants in common of any lot or parcel of land and any one or more of such persons desires to pay his proportionate share of the taxes and assessments in delinquency in respect of such land, he shall be entitled to make such payment, and a certificate or certificates of delinquency may issue for the delinquent taxes and assessments with interest and costs, on the undivided share or shares of the persons who have failed or neglected to pay their portion of such taxes, assessment, interest and costs.

"(6) Certificates of delinquency shall bear interest from the date of issuance until redeemed at the rate stated in the certificate, not to exceed ten per centum per annum, and shall be sold and issued to any person in the order of priority in applying therefor upon the payment of the proper amount thereof; provided that the city treasurer need not issue any certificate of delinquency for taxes and assessments on any land where there is any doubt that such land is liable to taxation; provided further, that if for any reason the same is declared void and the same is redeemed by the city, the city shall pay six per centum per annum to redeem same; provided further, that if any certificate is redeemed at any time within one year from