Distress Taxes, a debt to board Return of roll Return to commissioner Application for confirmation of return Adjudication 67. All rates, charges and taxes payable under the provisions of this Ordinance shall be paid to the collector within ten days after such demand thereof by the said collector; and in case of refusal or neglect to pay the same within such time or in case the same shall not be paid before the return of the roll the collector or the secretary treasurer may levy the same with the costs of distress and sale by distress and sale of the goods and chattels of the defaulter situated within the district or of any goods and chattels found upon the premises assessed. No. 30 of 1898, s. 67. 68. Taxes may be recovered as a debt due to the board in which case the production of the collector's roll or a copy of so much thereof as relates to the axes payable by any person, certified by the secretary treasurer to be a true copy, shall be prima facie evidence of the debt. No. 30 of 1898, s. 68. 69. The collector shall on or before the first day of December in each year or such later time as the board may direct return the collector's roll to the secretary treasurer, with an account of all moneys received by him, accompanied by a solemn declaration made before an officer authorised to administer oaths, that the collection and other proceedings have been taken in accordance with the terms of this Ordinance and that the returns contained therein are correct. No. 30 of 1898, s. 69. ARREARS OF TAXES. PROCEDURE AGAINST LAND. 70. The secretary treasurer shall from time to time make a return verified by his solemn declaration to the commissioner in such form as may be prescribed by the commissioner showing all lands within the district upon which taxes have been imposed and upon which entirely or in part the said taxes are overdue and unpaid for the year ending the thirty-first day of December next preceding. No. 30 of 1898, s. 70. 71. On production of such return by the attorney general of the Territories or some advocate authorised by him to a judge of the Supreme Court in chambers such judge shall appoint a time and place for confirmation of the said return, notice of which shall be published in every issue of the official gazette for at least two months and such further or other notice of the appointment shall be given as the judge shall direct. No. 30 of 1898, s. 71. 12. At the time and place so appointed the judge shall hear the application and also any objecting parties and the evidence adduced before him and thereupon adjudge and determine whether or not the taxes imposed respectively upon each parcel of land included in the return were either wholly or in part in default and report the adjudication to the said attorney geneConfirmation rai and shall also confirm the return as to such parcels on which any taxes are determined to be in arrears for over one year naming the amounts severally and adding thereto a reasonable amount for the expense of advertising together with such sum as he may fix for costs of the application and the effect of such adjudication shall be to vest in the Crown for the public use of the Territories the said lands subject however to redemption by the owners respectively of the said lands at any time within one year from the date of the adjudication by payment to the commissioner of the amounts named including expenses as aforesaid together with a redemption fee of five cents for each and every acre in the parcel so redeemed and any subsequent taxes paid by the commissioner. No. 30 of 1898, s. 72. application 73. At any time after the expiration of the year last named Ex parte on ex parte application by the attorney general or his appointee for title and production of the last named adjudication together with such proof of nonredemption as the judge may require the judge by order in chambers may direct that the title to such of the land named in the adjudication as has not been redeemed by the owner be absolutely vested in Her Majesty freed from all liens, mortgages and encumbrances of whatever nature and kind the same may be. No. 30 of 1898, s. 73. 74. So soon as such return has been confirmed the commis- Payment of taxes by sioner shall pay to the district the amount of taxes adjudged commissioner in arrears on each parcel of land deducting therefrom any charges he may have been required to pay and thereafter yearly while owned by Her Majesty the said land shall be assessed in the name of the commissioner who shall pay taxes as if the land were assessed to an ordinary individual. No. 30 of 1898, s. 74. 75. The commissioner may from time to time offer for sale Sale of lands any lands vested in Her Majesty as herein provided at such prices and upon such terms as may be fixed by the Lieutenant Governor in Council. No. 30 of 1898, s. 75. lien 76. The taxes accruing upon or in respect of any real estate Taxes special in the district liable to taxation under the provisions hereof shall be a special lien upon such real estate including the buildings and improvements thereon having preference over any claim, lien, privilege or encumbrance and of any party whomsoever. No. 30 of 1898, s. 76. GENERAL PROVISIONS. powers of 77. In addition to the powers herein before mentioned the Further board shall have and possess and may exercise all the powers board which may be necessary in order to enable them to construct and maintain the said works and may by bylaw provide for the construction or maintenance thereof or both in such manner as it may see fit and may also make and enforce such regulations as it may see fit respecting the supply of water to any person and for the disposal or supply of any surplus water which is not required for the purpose of the district and Borrowing Vacancy in board Failing appointment by board, commissioner to appoint for the cutting off or stopping the supply of any water to any person in arrears in respect thereof and to any persons from whom rates or taxes are due to such district. No. 30 of 1898, s. 77. 78. The board may pass bylaws from time to time authorising the chairman and treasurer thereof to borrow from any person, bank or corporation such sum or sums of money as may from time to time be required to pay any instalment of principal or interest or both falling due upon any such debentures or to provide for any other expenditure until such time as the taxes levied or to be levied therefor can be collected. No. 30 of 1898, s. 78. 79. In case of any vacancy in the board by death, resignation or otherwise the remaining members of the board shall appoint some owner residing within the district to the vacant position. In case there are no members of the board remaining the commissioner shall appoint three such persons to constitute the board. No. 30 of 1898, s. 79. 80. In case the board shall at any time fail to appoint the of officers, etc., necessary officers to carry out the provisions of this Ordinance or in case any officer appointed by the board shall fail to perform the duties prescribed by this Ordinance the commissioner shall appoint the necessary officer or officers for the purpose of carrying out the provisions hereof and any such officer so appointed shall have and possess all the powers and shall perform all the duties of his office in the same manner as if he had been appointed by the board. No. 30 of 1898, s. 80. Alteration of boundaries Execution against district ALTERATION OF BOUNDARIES. 81. The commissioner shall have power to alter and amend the boundaries and area of any district erected as herein provided by adding thereto or taking therefrom but no area shall be added to a district unless the majority of the owners in such area signify their consent to such addition nor shall any portion of a district be cut off unless the board by resolution agrees to such reduction in the area of the district. (2) In case of any district having any debenture debt outstanding no alteration shall be made in the same or in the boundaries thereof which will prejudicially affect the rights or security of the holders of any such debentures. (3) The order of the commissioner amending the boundaries or area of any district erected under the provisions hereof shall be published in the official gazette and a copy thereof filed by the board. No. 30 of 1898, s. 81. EXECUTIONS AGAINST DISTRICTS. 82. Any writ of execution against a district may be indorsed with a direction to the sheriff to levy the amount thereof by rate and the proceedings thereon shall be as follows: 1. The sheriff shall deliver a copy of the writ and indorsement to the secretary treasurer of the board with a statement in writing of the amount required to satisfy such execution including the amount of interest thereon and sheriff's fees and demand the payment of the same; 2. In case the amount demanded is not paid to the sheriff within thirty days after such delivery the sheriff shall examine the assessment roll of the district and shall in like manner as rates are struck for general district purposes strike a rate in the dollar sufficient to cover the amount claimed as aforesaid with such addition to the same as the sheriff deems sufficient to cover interest, his own fees and the collector's per centage up to the time when such rate will probably be available; 3. The sheriff shall thereupon issue a precept under his hand and seal of office directed to the secretary treasurer of the board and shall annex thereto the roll of such rate and shall by such precept after reciting the writ and that the corporation had neglected to satisfy the same and referring to the roll annexed to the precept command the secretary treasurer of the board to levy such rate at the time and in the manner by law required in respect to the general annual rates; 4. In case at any time for levying the annual rates next after the receipt of such precept the secretary treasurer of the board has a general rate roll delivered to him for such year he shall add a column thereto headed: Execution rate in A.B. versus The Irrigation District as the case may be, adding a similar column if there are more executions than one and shall insert therein the amount by such precept required to be levied upon each owner respectively and shall levy the amount of such execution rate aforesaid and shall within the time that he is required to make the return of the general annual rate return to the sheriff the precept with the amount levied thereon deducting his percentage; 5. The sheriff shall after satisfying the execution and all fees thereon return any surplus within ten days after receiving the same to the secretary treasurer of the board for the general purposes of the district; 6. In case the secretary treasurer of the board of any district. against which an execution has issued is not paid by percentage fixed by bylaw of the district he shall be paid for such collection a sum not exceeding two and one-half per centum of the amount collected. No. 30 of 1898, s. 82. of 83. The secretary treasurer or collector of the district shall Secretary for the purpose of carrying into effect or permitting or assist- treasurer to ing the sheriff to carry into effect the provisions of this Ordi- court nance with respect to such execution be deemed to be officers of the court from which such writ was issued and as such may be proceeded against by attachment, mandamus or otherwise to compel them to perform the duties hereby imposed on them. No. 30 of 1898, s. 83. Assessment, 84. In case there is no secretary treasurer or collector and etc., by sheriff the trustees refuse or neglect to appoint such officers or in case such officers are absent from the district or for any reason the sheriff is unable to proceed as herein provided he may (upon application to a judge of the Supreme Court) be invested with full power and authority to assess, levy, collect and enforce payment of such sum or sums of money as may be required to pay and satisfy the execution or executions and all fees and legal expenses including such allowance for the costs, levy, collection and enforcement of payment as the judge may allow, in the same manner as assessors, collectors or secretary treasurers are authorised to do by this Ordinance; Appeal Provided that in case any person desires to appeal from any assessment or omission of assessment by the sheriff appeal may be had to a judge of the Supreme Court. No. 30 of 1898, s. 84. SCHEDULE. FORM A. Notice is hereby given that under the provisions of The Irrigation District Ordinance the undersigned has been appointed. by the commissioner of public works for the purpose of taking a vote on the question of the erection of the Irrigation District and, if such vote is in favour of the erection of such district, to hold an election of three duly qualified persons to compose the board of trustees of the said irrigation district which comprises the following area: (Here set out area.) The persons entitled to vote are such persons as are of the full age of twenty-one years who are lawfully in possession of or entitled to be in possession of land situate within the district. Now therefore the electors so qualified to vote are hereby notified to attend at (describing the place of voting) on the day of 1 at the hour of ten o'clock in the forenoon at which hour and place I will proceed to take a vote on the said question and if the vote thereon is favorable to the erection of the district I will at one o'clock in the afternoon of the said date receive nominations for persons to serve as such trustees and if at the hour of two o'clock in the afternoon on said day more than three persons have been nominated I will forthwith proceed to hold a poll and receive the votes of persons qualified to vote which poll will continue open until and close at the hour of five o'clock in the afternoon of said day at which time I will declare the result of the poll. Dated this day of 1 Returning Officer. |