Provincial And Local Taxation in Canada

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First, the council may carry out the im- provement upon receiving a petition from at least two- thirds of the owners of the property to be benefited, representing at least one-half the value of such real prop- erty. Second, the council, by a two-thirds vote, may construct drains or sewers as a local improvement when considered necessary on sanitary grounds. Third, the council of a municipality may undertake any improve- ment provided for under the local improvement clauses, and may assess the c...ost thereof on the properties bene- fited, unless' the majority of the owners of such real property, representing at least one-half the value thereof, petition the council against the same within one month after the last publication of a notice of the intention of the council to undertake the work. In case such peti- tion be presented to the council, no second notice for the same improvement may be given by the council within two years after such presentation.^ Section 682 of the Municipal Act provides that the 1 This does not apply to parks and boulevards ; section 673, para- graph 7 (a).

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