Title and statement of responsibility area
General material designation
- Textual record
- Graphic material - photograph
- Cartographic material
Other title information
Title statements of responsibility
- Source of title proper: Title based on contents of series.
Level of description
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
1892 - ca. 1967, predominant 1892 - 1954 (Creation)
Physical description area
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
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
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.
Language of material
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.
File list is available online.
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.
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.
Accession numbers: A77-41; A77-47; A77-52; A79-136; A80-32; A92-101; A92-104; A96-14; A2004-42; A2007-159; A2009-53
This series also contains 271 ledgers, 3 photographs, and 3 maps.
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.
Standard number area
Subject access points
Place access points
Name access points
Genre access points
Description record identifier
Rules or conventions
Rules for Archival Description (RAD)
Archives Society of Alberta Subject Terms
Level of detail
Dates of creation, revision and deletion
Language of description
Script of description
Digital object metadata