Exemption of land in cities from tax recovery proceedings 15. (1) Notwithstanding anything contained in The Tax Recovery Act or any amendments thereto, the council of any city may by resolution exempt from proceedings under The Tax Recovery Act during the year one thousand nine hundred and twenty-two any or all parcels of land on which the taxes for the current year one thousand nine hundred and twenty-two and one-fifth of all arrears of taxes assessed against such parcel or parcels prior to the year one thousand nine hundred and twenty-two together with interest at eight per cent. on such arrears are paid. (2) Immunity from tax sale proceedings shall continue for any parcel or parcels of land so exempt from tax recovery proceedings in respect of the year one thousand nine hundred and twenty-two during the four years one thousand nine hundred and twenty-three, one thousand nine hundred and twenty-four, one thousand nine hundred and twentyfive and one thousand nine hundred and twenty-six, on condition that the current year's taxes for the said four years are paid during the said four years, and that in each of the said four years one-fifth of the arrears of taxes assessed against any such parcel or parcels prior to the year one thousand nine hundred and twenty-two, together with interest at eight per cent. as aforesaid, are paid; provided, however, that the said exemption or immunity shall cease in the event of failure to pay the total current year's taxes and the proportion of the said arrears and the total amount of interest hereinbefore required to be paid, on or before the twentieth day of June in each of the said four years. [1922, c. 4, s. 35.] CHAPTER 122. An Act to Provide for the Recovery of Taxes. 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 Tax Recovery Act, Short title 1922." Interpretation. [1922, c. 25, s. 1.] Interpretation 2. In this Act, unless the context otherwise requires, Arrears of (b) "Arrears" or "arrears of taxes" shall include Arrears (c) "Chief officer" shall include the mayor of a city Chief officer and in the case of an improvement district the (d) "Improvements" shall include all buildings and all Improvements (e) "Land" shall include improvements; Land (f) "Minister" shall mean the Minister of Municipal Minister Affairs; (g) "Municipality" shall include every body corporate Municipality governing any area, and in the case of an improve ment district the Minister, and when the context so requires every area; (h) "Owner" shall mean a person registered as owner Owner (i) "Parcel" shall mean every quarter section or lot in Parcel Reporting authority Tax Treasurer Condition of forfeiture of land to municipality Forwarding of statement by reporting authority to municipal treasurers Effect of omission in statement Collection of taxes by reporting authority Enforcement on the assessment roll of a municipality, when (1) "Treasurer" shall include the treasurer or sec- Scope of Act. 3. If any arrears of taxes in respect of any parcel of land remain unpaid after the fourteenth day of August in the year following the year in which the tax was imposed, the municipality within whose area the land is situated shall be entitled to such parcel and to receive a certificate of title therefor, subject to redemption by or on behalf of the owner, as is hereinafter provided. [1922, c. 25, s. 3.] Duties of Reporting Authorities. 4. (1) Not later than the twentieth day of July in each year, every reporting authority collecting a tax imposed upon land shall forward to the treasurer of each municipality within whose area any part of such land is situated, a statement showing all arrears of any such tax remaining unpaid in respect of any parcel of land within such area, together with the names and addresses, if known, of the persons by whom such arrears are payable. (2) Any reporting authority omitting to include in the said statement any arrears of taxes with respect to any parcel of land shall, in the event of a caveat being lodged by the treasurer with regard to such parcel and subject to the provisions of this Act, forfeit all claim to any such arrears of taxes. (3) After the thirteenth day of October following the said month of July any reporting authority may collect any arrears of taxes due in respect of any parcel of land upon the receipt of a certificate from the treasurer that no caveat has been filed in respect of such parcel. (4) Such collection may be enforced by such means, including action or distress as the reporting authority may, under Statute, be entitled to employ for the collection thereof. persons owing (5) No reporting authority shall collect any arrears Notification of of taxes included in the said statement, but shall in sending out tax notices, notify all persons owing arrears of taxes that such arrears should be paid to the treasurer of the municipality concerned. arrears moneys to (6) Any arrears paid to a treasurer under the provisions Forwarding of of this section shall be forwarded forthwith to the reporting reporting authority concerned, after deduction by way of commission of five per cent. of the amount thereof. authority precedent to reporting (7) No reporting authority shall collect any taxes due Condition in respect of any parcel of land included in its statement collection by until it has been notified of the collection of all arrears of authority taxes payable in respect thereof. of statement (8) If any reporting authority in its statement sets Readjustment out the portions of land with respect to which there are by treasurer arrears otherwise than as parcels within the meaning of this Act, the treasurer shall divide or otherwise redistribute such portions so as to make the statement have reference to parcels as herein defined, and in so doing shall make such redistribution of arrears amongst such parcels as may be equitable. alteration in (9) The statement so altered shall be deemed to be Effect of the statement sent in by the reporting authority and statement the arrears attributed to any parcel shall for the purposes of this Act be deemed to be due in respect of that parcel in the same manner as the arrears set out in the statement would have remained due in respect of the said portions, but for this section. [1922, c. 25, s. 4.] Filing of Caveat. of notice of 5. Every treasurer of a municipality shall, prior to Publication the fifteenth day of June annually publish in a newspaper proceedings having general circulation in the municipality, a notice under Act (as provided by form A in the schedule to this Act) to the effect that if all arrears of taxes in respect of any parcel of land situate within the municipality are not paid prior to the second day of July next ensuing, the treasurer of such municipality will proceed to deal with such land under the provisions of this Act. [1922, c. 25, s. 5.] lists by 6.—(1) Every treasurer shall send annually on or before Forwarding of the fourteenth day of August to the chief officer of the treasurer municipality concerned duplicate lists of all parcels of land within the municipality liable to be dealt with under the provisions of this Act, together with the amount of the arrears of the taxes accrued in respect of such parcel. (2) The chief officer of the municipality shall forthwith Return of sign the duplicate lists and shall return one to the treasurer. lists [1922, c. 25, s. 6.] duplicate Forwarding, filing and effect of caveat Withdrawal of caveat upon 7. (1) The treasurer shall annually before the expiry of sixty days from the fourteenth day of August forward to the proper Land Titles Office a caveat in form B in the schedule hereto with respect to all parcels of land in respect of which there are arrears of taxes at the time of forwarding the caveat. (2) The Registrar shall immediately file such caveat and notify the treasurer forwarding the same of the date of such filing. (3) No caveat filed under the provisions of this Act need be accompanied by any affidavit in support thereof. (4) A caveat when duly filed shall entitle the municipality therein named to a certificate of title for all the parcels of land named therein at the time and subject to the conditions set forth in this Act. [1922, c. 25, s. 7.] Withdrawal of Caveat. 8. Where any parcel of land is redeemed by the owner redemption of thereof or on his behalf prior to the expiry of one year from the filing of a caveat with regard thereto, the treasurer shall forthwith withdraw the said caveat. [1922, c. 25, s. 8.] land Cancellation of improperly lodged caveat Preparation by 9. (1) If through an error, mistake or misdescription, or from any other cause, a caveat has been improperly lodged in respect of any parcel, the treasurer shall immediately notify the Registrar of the fact, who shall cancel the caveat so far as such parcel is concerned, and if a certificate of title has been issued to the municipality, the treasurer shall transfer the parcel to the late owner, who thereupon shall be entitled to a revival of his old certificate of title thereto. (2) Upon the revival of such certificate the parcel shall be and shall be expressed to be subject to the same mortgages, incumbrances and other charges to which it was subject prior to the issue of a certificate of title to the municipality. [1922, c. 25, s. 9.] Warning of Tax Delinquents. 10. (1) During the month of March following the and publication filing of such caveat the treasurer shall prepare a list of all treasurer of list after filing of caveat parcels of land which have not been redeemed and a statement of the amount of arrears of taxes due in respect of each parcel, including such costs as he may think reasonably attributable to each such parcel, and shall advertise the same in one issue of The Alberta Gazette, published prior to the first day of June, together with a notice to the effect that unless the lands named therein are redeemed before a date to be inserted in such notice, which date is to be the first day after the expiry of one year from the filing |