CHAPTER 105. An Ordinance respecting Assessment and Taxation in (Chapter 30 of 1901.) THE Lieutenant Governor by and with the advice and consent of the Legislative Assembly of the Territories enacts as follows: SHORT TITLE. Short title 1. This Ordinance may be cited as "The School Assessment Ordinance." Interpretation INTERPRETATION. 2. In this Ordinance unless the context otherwise requires1. All words, names and expressions except the expression "commissioner" shall have the same meaning as is expressly or impliedly attached to them by The School Ordinance; 2. The expressions "secretary" and "treasurer" shall include "secretary-treasurer "; 66 3. The expressions "board," "assessor,' secretary" and "treasurer" shall include an official trustee appointed under the provisions of The School Ordinance; 4. The expression "commissioner" shall mean the Commissioner of Public Works of the Territories. Assessor Trustee may be assessor Interpretation ASSESSOR. 3. The assessment in any village or rural district may be made by the board or any person appointed by it as assessor for the district. (2) Any member of the board may be appointed assessor. (3) The expression "assessor" in any part of this Ordinance relating to village or rural districts shall mean the board or the assessor accordingly as the assessment is made by the board or an assessor. Application of sections 5 to 24 Exemptions ASSESSMENT IN RURAL DISTRICTS. 4. The following sections numbers 5 to 24 inclusive shall apply to rural districts only. 5. In any rural district the property exempt from assessment and taxation shall be 1. All land held by or in trust for the use of any tribe of Indians; 2. The land of the district and the land to the extent of two acres of any other district used for school purposes; 3. The land to the extent of one acre held by or for the use of any church and occupied by a building used for church purposes; 4. The land in use as a public cemetery not exceeding twentyfive acres; 5. The land used as the right of way for any irrigation canal or ditch. 6. As soon as may be in each year the assessor of the district Assessment roll shall assess every person the owner or occupant of land in the district and shall prepare an assessment roll in which shall be set out as accurately as may be (a) Each lot or parcel of land owned or occupied in the (b) The name of either the owner or occupant or both. when owner 7. If the assessor does not know and cannot after reason- Assessment able inquiry ascertain the name of the owner of any unoccupied unknown lot or parcel of land in the district the same shall be deemed to be duly assessed if entered on the roll with a note stating that such owner is unknown. school district, joint owners 8. In cases where separate school districts have been es- Separate tablished whenever land is held by two or more persons as assessment of joint tenants or tenants in common the holders of such property being Protestants and Roman Catholics they shall be assessed in proportion to their interest in the land in the district to which they respectively are ratepayers. C.O., c. 75, s. 127. school district, be assessed as supporter 9. A company may by notice in that behalf to be given to Separate the secretary of the board of any district in which a separate company may school has been established and to the secretary of the board of such separate school district require any part of the land of which such company is the owner to be entered, rated and assessed for the purposes of said separate school and the proper assessor shall thereupon enter said company as a separate school ratepayer 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 as for public school pur poses: proportion of Proviso as to shares held in Provided always that the share or portion of the land any company entered, rated or assessed in any district for separate share Notice to be continuing Notice open to inspection Fraudulent notices Penalty Assessment roll Notice to persons assessed Copy of roll to be posted Date of posting may be noted on roll school purposes under the provisions of this section shall bear the same ratio and proportion to the whole land of the company assessable within the district as the amount or proportion of the shares or stock of the company so far as the same are paid or partly paid up held and possessed by persons who are Protestants or Roman Catholics as the case may be bears to the whole amount of such paid or partly paid up shares or stock of the company. (2) Any such notice given in pursuance of a resolution in that behalf of the directors of the company shall for all purposes be deemed to be sufficient and every such notice so given shall be taken as continuing and in force and to be acted upon unless and until the same is withdrawn, varied or cancelled by any notice subsequently given pursuant to any resolution of the company or of its directors. (3) Every such notice so given to such secretary shall remain with and be kept by him on file in his office and shall at all convenient hours be open to inspection and examination by any person entitled to examine or inspect the assessment roll each year. (4) False statements made in any such notice shall not relieve the company from rates but any company fraudulently giving such notice or making false statements therein shall be liable to a penalty not exceeding $100 and any person giving for a company such a statement fraudulently or wilfully inserting in any such notice a false statement shall be guilty of an offence and liable on summary conviction to the like penalty. C. O., c. 75, s. 128. 10. Upon the completion of the assessment roll the assessor shall deliver the same to the secretary of the board. (2) The secretary shall mail to each person assessed whose address is known to him a notice of his assessment; and the entry of the date of the mailing of each such notice together with the initials of the secretary on the assessment roll shall be prima facie evidence of the mailing of such notice on the date entered without proof of the appointment or signature of the secretary and the absence of such date and initials shall be prima facie evidence that the person's address is unknown. (3) After all the notices have been mailed the secretary shall post a copy of the roll at the school house or if there be no school house in the district in some conspicuous place outside his residence and shall keep the original roll at his residence open to inspection at any reasonable time. (4) The secretary may enter on the assessment roll the date on which the same is posted up and initial the same and the entry of such date and initials shall be prima facie evidence of the posting of the roll on the date so entered without proof of the appointment of or initialling by the secretary. [(5) If at any time within two months after the posting of Correction of the roll it is discovered that any person liable to assessment is error in roll not assessed or that there is any error in any of the particulars contained in the roll the board may direct the secretary to enter the name of such person on the roll or correct the error. Amended c. 21, 1903 (1), s. 1. (6) In the event of any addition to or alteration or correction Notice to of the roll under the next preceding subsection without the person affected knowledge and consent of the person affected a notice as required by subsection (2) shall be sent to such person and for the purposes of this and the next following section the date of mailing such notice shall as respects him be deemed to be the date of posting the roll.] 1903, 1st session, c. 21, s. 1. assessment 11. Any person who objects to his assessment may within Appeal from fifteen days after the posting of the roll appeal from such assessment by giving notice of such appeal in writing to the justice of the peace nearest the residence of the secretary and such justice shall at the expiration of the time for appealing notify the secretary and appellant of the time and place when all appeals will be heard which shall be not later than thirty days after the posting of the roll and the finding of the justice upon such appeal shall be final. appear and (2) At the time and placed fixed by the justice of the peace Secretary to the secretary shall appear and produce the assessment roll and produce roll. all documents and papers in his custody relating to the appeal etc. (3) With every notice of appeal there shall be paid to the Fee to justice justice of the peace by the appellant the sum of $2.00 for his fee for hearing the appeal and in the event of the appeal being allowed the justice shall order the board to pay to the appellant the amount of the fee so paid by him. roll (4) Every alteration in the roll necessitated by the result of Alteration in any such appeal shall be made and initialled by the justice of the peace. [(5) An appeal shall lie from the decision of the justice of the Appeal to judge peace to a judge of the Supreme Court and for the purpose of such appeal the provisions of section 41 shall apply.] 1903, 1st session, c. 21, s. 2. 12. After the expiration of fifteen days from the posting of Rate to be the roll if no notices of appeal have been given or after all struck appeals have been decided the board shall make an estimate of the probable expenditure of the district for the current year and shall strike such a rate not exceeding ten cents per acre on the number of acres of land in the district shown on the assessment roll as shall be sufficient to meet such probable expenditure. 13. The secretary shall thereupon prepare a tax roll by Tax roll entering on the assessment roll the rate per acre struck as in the next preceding section provided and the amount of taxes payable by each person assessed for the current year. Minimum tax Tax roll to be delivered to treasurer Copy to be posted Date of posting Tax notice to be sent Rebate in taxes Taxes a lien Interest on arrears Distress for taxes [(2) In the event of the total tax of any person being less than $2.00 under this section the tax to be entered on the roll and payable by him shall be the said sum of $2.] 1903, 1st session, c. 21, s. 3. 14. The secretary if there be both a secretary and a treasurer shall deliver the tax roll to the treasurer as soon as may be after it has been prepared and the treasurer shall post a copy thereof in the school house or if there be no school house in the district in a conspicuous place outside his residence and retain the original at his residence open to inspection by any ratepayer at any reasonable time. (2) The treasurer may enter on the tax roll the date on which the same is posted up and initial the same and the entry of such date and initials shall be prima facie evidence of the posting of the roll on the date so entered without proof of the appointment of or initialling by the treasurer. (3) The treasurer shall mail to each person assessed whose address is known to him a notice of the amount of his taxes and the entry of the date of mailing of each such notices with the initials of the treasurer on the tax roll shall be prima facie evidence of the mailing of the notice on the date entered without proof of the appointment or signature of the treasurer and the absence of any entry of such date and initials shall be prima facie evidence that the person's address is unknown. [(4) The board may by resolution allow a rebate not to exceed ten per cent. upon all taxes paid within thirty days after such taxes have become payable.] 1903, 1st session, c. 21, s. 4. 15. The taxes accruing upon or in respect of any land in the district shall be a special lien upon such land having priority over any claim, lien, privilege or encumbrance thereon except claims of the Crown and local improvement and irrigation. district taxes [and shall bear interest at the rate of six per cent. per annum from the 31st day of December of the year in which they are imposed. (2) This amendment shall apply in respect of taxes imposed before as well as after the passing of this Ordinance.] 1903, 1st session, c. 21, s. 5. RECOVERY OF TAXES. 16. In case any person fails to pay the taxes assessed against him within thirty days after the posting of the tax roll the treasurer may by himself or his agent levy the same with costs by distress of the goods and chattels of the person against whom the same are assessed situated within the district or of any goods and chattels found upon the land in respect of which the taxes are due the property of or in the possession of any other occupant of the premises and the costs chargeable shall be the same as those allowed in the schedule to chapter 34 of The Consolidated Ordinances 1898. |