Subsection (3) of section 3 amended Paragraph 7 of section 4 amended Section 4 further amended Proviso Paragraph 10 of section 4 amended H 1915 CHAPTER 24 An Act to amend The School Grants Act. [Assented to June 24, 1915.] IS Majesty by and with the advice and consent of the 1. Subsection (3) of section 3 of The School Grants Act, being chapter 102 of The Revised Statutes of Saskatchewan 1909, as enacted by chapter 37 of the statutes of 1912-13 and section 2 of chapter 51 of the statutes of 1913, is hereby amended by striking out the figures "165" and "167a” in the second line thereof and substituting therefor the figures 214 and 216 respectively. 2. Paragraph 7 of section 4 of the said Act is hereby amended by inserting between the words "any" and "teacher's" in the first line thereof the words "school garden exhibition," and by inserting between the words "such" and "institute" the word "exhibition." 3. Section 4 of the said Act is hereby further amended by striking out the provisos to paragraph 9 of the said section as enacted by section 4 of chapter 51 of the statutes of 1913 and section 2 of chapter 34 of the statutes of 1912 respectively, and substituting therefor the following proviso: "Provided that where in any district the majority of the pupils are in the lower grades or where a sufficient library is already provided, the board shall expend the said sum for any of the purposes set forth in the regulations of the department in that behalf and shall file with the department a certificate of such expenditure." 4. Paragraph 10 of section 4 of the said Act is hereby amended by striking out the words "on, from and after the first day of July, 1910," where they occur in the third and fourth lines thereof. 1915 CHAPTER 25 An Act respecting Assessment and Taxation in School Districts. [Assented to June 24, 1915.] IS Majesty by and with the advice and consent of the SHORT TITLE. 1. This Act may be cited as "The School Assessment Short title Act." R.S.S. 1909, c. 101, s. 1. INTERPRETATION. 2. In this Act unless the context otherwise requires: 1. All words, names and expressions except the expression "minister" shall have the same meaning as is expressly or impliedly attached to them by The School Act; 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 Act; 4. The expression "minister" shall mean the minister of municipal affairs for Saskatchewan; 5. "Judge” means a judge of the district court of the judicial district in which the school district is wholly or mainly situated; 6. The word "municipality" shall include a city, town, village, or rural municipality. R.S.S. 1909, c. 101, s. 2. ASSESSOR. Interpretation 3. The assessment in any district referred to in clauses Assessor (a), (b) or (c) of section 4 hereof may be made by the board. or any person appointed by it as assessor for the district. be assessor tion (2) Any member of the board may be appointed assessor. Trustee may (3) The expression "assessor" in any part of this Act Interpretarelating to rural districts shall mean the board or the assessor, accordingly as the assessment is made by the board or an assessor. R.S.S. 1909, c. 101, s. 3, amended. Exemptions Assessment roll ASSESSMENT IN RURAL DISTRICTS. 4. The following sections, numbers 5 to 24 both inclusive, shall apply: (a) To rural districts no part of which is included within the limits of any rural municipality; and (b) To such portions of rural districts as are not included within the limits of any rural municipality; and (c) To such separate school districts established under The School Act as are not village or town districts. 1910-11, c. 27, s. 1, amended. 5. In every rural district the property exempt from assessment and taxation shall be: 1. The interest of the Crown in any property, including property held by any person in trust for the Crown; 2. Property specially exempted by law or held for the public use of the Government of Saskatchewan; 3. All lands held by or in trust for the use of any tribe of Indians; 4. The land to the extent of three acres held by or for the use of any school district erected under The School Act; 5. The land to the extent of three acres held by or for the use of any church and occupied by a building used for church purposes; 6. The land in use as a public cemetery not exceeding twenty-five acres ; 7. All land belonging to an incorporated municipality when held for the public use of such municipality; 8. The buildings and grounds of agricultural societies organised under The Agricultural Societies Act; 9. All personal property and buildings and the increase in the value of the land by reason of its cultivation together with all crops growing thereon. (2) If any property mentioned in the first two paragraphs of the first subsection of this section is occupied by any person otherwise than in an official capacity, the occupant shall be assessed therefor but the property itself shall not be liable. R.S.S. 1909, c. 101, s. 5; 1912, c. 50, s. 1. 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 which may be in form A in the schedule hereto and in which shall be set out as accurately as may be: (a) Each lot or parcel of land and its assessed value; when owner (b) The name of either the owner or occupant or both. (2) If the assessor does not know and cannot after reason- Assessment able inquiry ascertain the name of the owner of any unoccu- unknown pied lot or parcel of land, the same shall be deemed to be duly assessed if entered on the roll with a note stating that the owner is unknown. (3) Land shall be assessed at its fair actual value exclusive of any increase of such value by reason of the expenditure of labour or capital. R.S.S. 1909, c. 101, s. 6; 1913, c. 50, ss. 2 and 3; amended. district, of joint 7. Where separate school districts have been established, Separate school whenever land is held by two or more persons as joint tenants assessment or tenants in common, the holders being Protestants and owners Roman Catholics, they shall be assessed in proportion to their interest in the land in the district of which they respectively are ratepayers. R.S.S. 1909, c. 101, s. 7, amended. school may be assessed as supporter 8. A company may, by notice in that behalf to be given to Separate the secretary of the board of any public school district in district, which a separate school has been established and to the secre- company tary of the board of the separate school district, require any part of the land of which the company is owner to be entered, rated and assessed for the purposes of said separate school, and the proper assessor shall thereupon enter the company as a separate school supporter 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 for public school purposes: as propor district Provided that the share or portion of the land of any com- Proviso pany entered, rated or assessed in any district for separate to pro school purposes under the provisions of this section shall bear shares held in the same proportion to the whole land of the company assessable within the district as the amount of the shares or stock of the company, so far as the same are paid or partly paid up, held and possessed by Protestants or Roman Catholics, as the case may be, bears to the whole amount of such paid or partly paid up shares or stock. |