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

    These records contain information that is protected in alignment with the Freedom of Information and Protection of Privacy (FOIP) Act. Files 24 and 25 are restricted in alignment with the Freedom of Information and Protection of Privacy (FOIP) Act. Some material is restricted due to conservation concerns. For more information please contact the reference archivist.

    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

    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

    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