Series 2 - Assessment

Open original Digital object

Title and statement of responsibility area

Title proper

Assessment

General material designation

  • Textual record
  • Graphic material - photograph
  • Cartographic material

Parallel title

Other title information

Title statements of responsibility

Title notes

  • Source of title proper: Title based on contents of series.

Level of description

Series

Reference code

CA EDM RG-3-2

Edition area

Edition statement

Edition statement of responsibility

Class of material specific details area

Statement of scale (cartographic)

Statement of projection (cartographic)

Statement of coordinates (cartographic)

Statement of scale (architectural)

Issuing jurisdiction and denomination (philatelic)

Dates of creation area

Date(s)

  • 1892 - ca. 1967, predominant 1892 - 1954 (Creation)

Physical description area

Physical description

7 cm of textual records and other material

Publisher's series area

Title proper of publisher's series

Parallel titles of publisher's series

Other title information of publisher's series

Statement of responsibility relating to publisher's series

Numbering within publisher's series

Note on publisher's series

Archival description area

Name of creator

Custodial history

Scope and content

The City Assessor's Department was responsible for raising the funds necessary for basic municipal services through the collection of taxes. The department assessed the value of businesses, land, real estate, and local improvements, maintained the records of tax assessments and payments for individual properties, and initiated action to collect overdue taxes.

This series contains records related to the assessment and collection of various municipal taxes. Aside from property taxes, the City also collected a service tax (essentially a municipal income tax), and a business tax, which was calculated as a percentage of the rental cost of certain business' commercial space or offices. When property taxes went into arrears, the City had the option of buying the property from the owner, or auctioning them off to collect taxes owed through tax sales.

An order has been imposed on the material. It includes the following four sub-series:

  • Subseries 1 - Property Tax Records
  • Subseries 2 - Business Tax Records
  • Subseries 3 - Service Tax Records
  • Subseries 4 - Arrears and Tax Sales

Notes area

Physical condition

Immediate source of acquisition

This material was transferred to the City of Edmonton Archives between 1977 and 2009. It came directly from the office of origin, as well as through the Corporate Records Centre.

Arrangement

Language of material

  • English

Script of material

Location of originals

Availability of other formats

Restrictions on access

Some material restricted.

Terms governing use, reproduction, and publication

Copyright may apply.
Reproduction restrictions may apply.

Finding aids

File list is available online.

Associated materials

Related materials

Accruals

Further accruals are expected.

General note

Until the turn of the twentieth century property assessments and collection records were recorded in separate registers, but in 1900 they were combined into a single ledger.

General note

The maps described in subseries 1 as EAM-485 and EAM-486 were retained as an example of the type of working documents created by department staff when assessing property.

General note

Accession numbers: A77-41; A77-47; A77-52; A79-136; A80-32; A92-101; A92-104; A96-14; A2004-42; A2007-159; A2009-53

Physical description

This series also contains 271 ledgers, 3 photographs, and 3 maps.

Physical description

The map described as Series 2.1 File 26 is very fragile. The financial ledger detailing assessment and tax roll balance reconciliation (1951-1956) was water damaged and had some mould growth. Although it was cleaned, caution should be used when using it.

Alternative identifier(s)

Standard number area

Standard number

Access points

Subject access points

Place access points

Name access points

Genre access points

Control area

Description record identifier

Institution identifier

City of Edmonton Archives

Rules or conventions

Rules for Archival Description (RAD)
Archives Society of Alberta Subject Terms

Status

Final

Level of detail

Dates of creation, revision and deletion

Language of description

Script of description

Sources

Digital object (Master) rights area

Digital object (Reference) rights area

Digital object (Thumbnail) rights area

Accession area

Related subjects

Related people and organizations

Related places

Related genres

Physical storage

  • Box: RG Room
  • Shelf: RG Room
  • Box: Library
  • Shelf: South B
  • Map cabinet: West B