Área de título y declaración de responsabilidad
Título apropiado
Tipo general de material
- Documento textual
- Graphic material - photograph
- Material cartográfico
Título paralelo
Otra información de título
Título declaración de responsabilidad
Título notas
- Fuente del título: Title based on contents of series.
Nivel de descripción
Institución archivística
Código de referencia
Área de edición
Declaración de edición
Declaración de responsabilidad de edición
Área de detalles específicos de la clase de material
Mención de la escala (cartográfica)
Mención de proyección (cartográfica)
Mención de coordenadas (cartográfica)
Mención de la escala (arquitectónica)
Jurisdicción de emisión y denominación (filatélico)
Área de fechas de creación
Fecha(s)
-
1892 - ca. 1967, predominant 1892 - 1954 (Creación)
Área de descripción física
Descripción física
7 cm of textual records and other material
Área de series editoriales
Título apropiado de las series del editor
Títulos paralelos de serie editorial
Otra información de título de las series editoriales
Declaración de responsabilidad relativa a las series editoriales
Numeración dentro de la serie editorial
Nota en las series editoriales
Área de descripción del archivo
Nombre del productor
Historial de custodia
Alcance y contenido
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
Área de notas
Condiciones físicas
Origen del ingreso
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.
Arreglo
Idioma del material
- inglés
Escritura del material
Ubicación de los originales
Disponibilidad de otros formatos
Restricciones de acceso
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.
Condiciones de uso, reproducción, y publicación
Copyright may apply.
Reproduction restrictions may apply.
Instrumentos de descripción
File list is available online.
Materiales asociados
Acumulaciones
Nota general
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.
Nota general
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.
Nota general
Accession numbers: A77-41; A77-47; A77-52; A79-136; A80-32; A92-101; A92-104; A96-14; A2004-42; A2007-159; A2009-53
Descripción física
This series also contains 271 ledgers, 3 photographs, and 3 maps.
Descripción física
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.
Identificador/es alternativo(os)
Número estándar
Número estándar
Puntos de acceso
Puntos de acceso por materia
Puntos de acceso por lugar
Puntos de acceso por autoridad
Tipo de puntos de acceso
Área de control
Identificador de registro de descripción
Identificador de la institución
Reglas o convenciones
Rules for Archival Description (RAD)
Archives Society of Alberta Subject Terms