CHAPTER 120. An Act respecting Appeals from Assessments in HIS IS MAJESTY, by and with the advice and consent of the Legislative Assembly of the Province of Alberta, enacts as follows: Short Title. 1. This Act may be cited as "The Urban Assessment Short title Appeals Act." General Provisions. courts of cities and 2. Notwithstanding anything to the contrary contained Appeals from in any city or municipal charter in force in the Province, revision in appeals from the decisions of courts of revision in cities and towns towns with respect to the assessments therein for the purpose of taxation shall be made to a judge of the District Court of the district within which the city or town affected or the major portion thereof is situated. [1909, c. 9, s. 1.] upon appeals 3.—(1) The procedure upon such appeals respectively Procedure shall be the procedure set out in the city or municipal charter of the city or town affected governing appeals from courts of revision therein in respect of the matters set out in the section next preceding. (2) Nothing herein shall be deemed to vary the provisions of any such city or municipal charter otherwise than by substituting the District Court judges of the District Courts of the Province in their several districts respectively for the Court or judge mentioned in each said city or municipal charter respectively as the tribunal to which such appeals shall be had, taken or made. [1909, c. 9, s. 2.] Short title CHAPTER 121. An Act respecting Arrears of Taxes. HIS MAJESTY, by and with the advice and consent of the Legislative Assembly of the Province of Alberta, enacts as follows: Short Title. 1. This Act may be cited as "The Arrears of Taxes Act." [1919, c. 18, s. 1.] Interpretation. Interpretation of "municipality" 2. In this Act, unless the context otherwise requires,"Municipality" shall include a city, town, municipal district, village and school district. [1919, c. 18, s. 2.] Application of Act. 3. Any city, town or village may by resolution of the municipal council make this Act applicable to the municipality. [1919, c. 18, s. 3.] 4. The council of any municipal district and the board of trustees of any school district may by resolution consented to by the Minister of Municipal Affairs make this Act applicable to their respective districts. [1919, c. 18, s. 4.] Consolidation of Arrears of Taxes. 5.-(1) In the case of any municipality to which this Act has been made applicable, all taxes in arrear and owing in respect of any parcel of land to the thirty-first day of December, one thousand nine hundred and eighteen, and notwithstanding that the land has been sold or forfeited to the municipality for or by reason of nonpayment of taxes, if the municipality has not sold the tax sale certificate and if a certificate of title has not been issued to the municipality, shall, together with the amount, if any, for or in respect of which such land has been so sold or forfeited and including penalties, interest and cost thereto added, or which would have been added thereto if the land had not been so sold or forfeited (the total being hereinafter called the consolidated arrears) together with interest thereon at the rate of eight per cent. per annum from the first day of January, one thousand nine hundred and twenty-one, be payable in eight equalized consecutive annual instalments of blended principal and interest, payable at the time or times as the taxes for the current year, the first of such annual instalments being due and payable in the year one thousand nine hundred and twentyone; provided that the taxes levied against any such parcel of land for the year one thousand nine hundred and nineteen, and one year's interest at the rate of eight per cent. per annum, on the said consolidated arrears shall have been paid not later than the thirty-first day of December, one thousand nine hundred and nineteen, and provided further that the taxes levied against such parcel of land for the year one thousand nine hundred and twenty and one year's interest at the rate of eight per cent. per annum on the said consolidated arrears shall have been paid not later than the thirty-first day of December, one thousand nine hundred and twenty. (2) For the purpose of obtaining the benefit of this Act with respect to lands already so sold to the municipality and not resold the owner shall file on or before the fifteenth day of October, one thousand nine hundred and nineteen, with the secretary-treasurer or other proper officer a request in writing that the provisions of this Act shall apply to his said lands. (3) For the said purpose with respect to lands sold to a tax sale purchaser other than the municipality in which the lands are situated or in cases where the said municipality has sold the tax sale certificate, if the redemption period has not expired, the owner or any person on his behalf but in his name only, on or before the fifteenth day of October, one thousand nine hundred and nineteen, on paying to the municipality in trust for the holder of the tax sale certificate the amount of the penalties required for redemption including the penalties on taxes, if any, paid by the tax sale purchaser subsequent to the sale, together with a fee to the municipality of one dollar for each lot or parcel of land may similarly file a request in writing that the provisions of this Act shall apply to his said lands. (4) The municipality shall forthwith out of current revenue or otherwise set aside funds for the redemption of the lands referred to in the two preceding subsections on behalf of the said owner and take all the proceedings provided in the case of redemption of land after tax sales or tax enforcement proceedings. (5) The taxes, penalties and costs for which the said lands were originally sold and any subsequent taxes paid by the tax sale purchaser and refundable to him together with any penalties that would have been added if the land had not been so sold or the subsequent taxes so paid shall thereupon be entered once more on the assessment roll and be subject to the provisions of this Act, as taxes in [1919, c. 18, s. 5.] arrears. Issue of certificates by secretarytreasurer Payment of instalments before maturity Receipt of certificate upon consolidated 6. Any person conforming to the conditions aforesaid and paying a fee of one dollar shall be entitled to receive from the secretary-treasurer or other proper officer of the municipality a certificate under the seal of the municipality stating the name of the person making the payment, designating the land, acknowledging the payment of the said interest and taxes for the year one thousand nine hundred and nineteen or in one thousand nine hundred and twenty as the case may be, and setting forth the amount of the consolidated arrears and of the annual instalment of blended principal and interest. [1919, c. 18, s. 6.] 7. The amount of any instalments not yet matured may be satisfied at any time by payment of the amount appearing to be owing on the basis of treating the original amount of the consolidated arrears as a principal sum bearing interest at the rate of eight per cent. per annum and such instalments as may have been paid as payments made on account of interest and of principal so far as the same will extend at the time of each respective payment made thereon and without regard to the respective portions of principal and interest comprised in any particular instalment. [1919, c. 18, s. 7.] 8. Any person who has satisfied any such consolidated payment of arrears and interest shall be entitled to receive a certificate to that effect from the secretary-treasurer or other proper officer of the municipality under the seal of the municipality on payment of a fee of fifty cents. [1919, c. 18, s. 8.] arrears Registration of certificates Proceedings on default of payment 9. Any certificate issued in pursuance of and in accordance with this Act may be registered in the proper Land Titles Office without proof of its due execution upon payment of a fee of fifty cents. [1919, c. 18, s. 9.] 10. (1) In case default shall be made in the payment of the current taxes for any year or of the interest on the consolidated arrears or of any of such instalments for a period of six months from the thirty-first day of December of the year in which such payment was due the municipality shall take proceedings for the purpose of forfeiture or sale of the land in accordance with procedure laid down by the law for the time being in force and applicable to the municipality relating to forfeiture or sale of lands for nonpayment of taxes. (2) In addition to the amount of the said current taxes and penalties thereon the amount for which such proceedings shall be taken will be ascertained by treating the original amount of the consolidated arrears as principal, bearing interest at the rate of eight per cent. per annum and such instalments as have been paid as payments on account of interest and of principal so far as same will extend at the time of each respective payment made thereon. [1919, c. 18, s. 10.] debentures in conflict with Act 11. Where money has been borrowed by any municipal- Redemption of ity on the security of the arrears of taxes for any particular case of year, and the conditions of the issue of debentures or other provisions of security given for such borrowings would conflict with the provisions of this Act, such municipality shall arrange to the satisfaction of the Minister of Municipal Affairs for the redemption of such debentures or other securities in accordance with their terms or in the absence of provisions for redemption with the consent of the holders thereof. [1919, c. 18, s. 11.] of borrowing debenture 12. (1) In order to conform to the provisions of this Limitation Act the powers of any municipality to borrow money secured powers as to on its arrears of taxes are hereby modified to the extent period that the period for which debentures, bills or other securities, secured on such arrears, may be issued may be for any period not exceeding ten years. (2) Such securities shall be issued against the said consolidated arrears, and on the redemption of all other debentures, bills or other securities outstanding against any of the arrears of taxes comprised in the said consolidated arrears shall become a first charge against the said consolidated arrears. (3) Except as herein modified the provisions of any Act relating to loans secured on arrears of taxes shall remain in full force and effect. [1919, c. 18, s. 12.] sufficient in tax notices 13. Notwithstanding the provisions of any Act or the Necessary and charter of any city, tax notices beginning with the year statements one thousand nine hundred and nineteen need only show, in addition to the current taxes, the consolidated arrears to the end of the year one thousand nine hundred and eighteen inclusive, and in the years one thousand nine hundred and nineteen and one thousand nine hundred and twenty the interest due thereon, and thereafter the annual instalments payable during the current year. [1919, c. 18, s. 13.] other respecting 14. No provisions in this Act shall be interpreted as Saving of interfering in any way with any provision in any provincial provisions statute or municipal by-law, requiring that the electors in voting any municipality shall have paid all taxes due by them to qualification the municipality before they are entitled to vote, and no arrangement made under the provisions of this Act as to payment of arrears of taxes shall be considered as payment. [1919, c. 18, s. 14.] |