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| This archived statute consolidation is current to November 10, 1992 and includes changes enacted and in force by that date. |
1. (1) In this Act
"appraiser" means a property valuator appointed under the Assessment Authority Act;
"assessment" means a valuation of property for taxation purposes;
"assessment roll" includes a supplementary assessment roll and anything recorded as an addendum to the assessment roll under section 47 or 73;
"assessor" means an assessor appointed under the Assessment Authority Act;
"board" means the Assessment Appeal Board established under this Act;
"clerk" means the clerk of a municipality;
"closed circuit television corporation" includes a person operating for a fee or charge a television signal receiving antenna or similar device, or equipment for the transmission of television signals to television receivers of subscribers, or any or all of those devices and equipment;
"commissioner" means the assessment commissioner appointed under the Assessment Authority Act, and includes a person authorized in writing by him to act on his behalf for any of the purposes of this Act;
"farm" means an area of land classified as such by the assessor;
"forest land" means land which has as its highest and best use the growing and harvesting of trees and includes land which is being managed in accordance with a forest management plan approved under the regulations, but does not include a farm;
"highway" includes a street, road, lane, bridge, viaduct and any other way open to the use of the public, but does not include a private right of way on private property;
"improvements" means any building, fixture, structure or similar thing constructed or placed on or in land, or water over land, or on or in another improvement, but does not include any of the following things unless that thing is a building or is deemed to be included in this definition by subsection (2):
(a) production machinery;
(b) anything intended to be moved as a complete unit in its day to day use;
(c) furniture and equipment that is not affixed for any purpose other than its own stability and that is easily moved by hand;
"land" includes
(a) land covered by water
(b) quarries, and
(c) sand and gravel,
but does not include coal or other minerals;
"land title office" means the land title office for the land title district in which the real property referred to is situate;
"minister" includes a person designated in writing by the minister;
"municipality" means, in accordance with the context, either any area incorporated as a city, district, township, town or village, under any Act, or the corporation into which the residents of the area have been incorporated as a municipality;
"natural gas" means a gaseous mixture of hydrocarbon and other gases received from the wells, and includes that gas after refinements;
"occupier" means
(a) a person who, if a trespass has occurred, is entitled to maintain an action for trespass;
(b) the person in possession of Crown land that is held under a homestead entry, pre-emption record, lease, licence, agreement for sale, accepted application to purchase, easement or other record from the Crown, or who simply occupies the land;
(c) a person in possession of land the fee of which is in a municipality and that is held under a lease, licence, agreement for sale, accepted application to purchase, easement or other record from the municipality, or who simply occupies the land;
(d) a person in possession of land the fee of which is in, or held on behalf of, a person who is exempted from taxation under an Act and that is held under a lease, licence, agreement for sale, accepted application to purchase, easement, or other record from the person exempted from taxation or who simply occupies the land; or
(e) in relation to land that
(i) is Crown land, land the fee of which is in a municipality or land the fee of which is in, or held on behalf of, a person who is exempted from taxation under an Act, and
(ii) in ordinary conditions
(A) is covered by non-tidal water, or
(B) sometime during a calendar year is covered by tidal water,
a person who is entitled under a licence or lease to possess or occupy, or who simply occupies, the land, the water covering the land or the surface of the water covering the land;
"owner", in respect of real property, means the registered owner of an estate in fee simple, and includes,
(a) where a person is a registered owner of a life estate, the tenant for life;
(b) where there is an agreement for sale and purchase of the real property, the registered holder of the last registered agreement for sale and purchase; and
(c) where the real property is held or occupied in the manner referred to in sections 34, 35 and 36, the holder or occupier;
"parcel" means a lot, block, or other area in which real property is held or into which real property is subdivided, and does not include a highway or portion, but does include the right or interest of an occupier of Crown land;
"person" includes a partnership, syndicate, association, corporation and the agent and trustee of a person;
"petroleum" or "petroleum products" means crude oil or liquid hydrocarbons, or any product or byproduct of them;
"pipe line corporation" means a person owning or operating a pipe line, all or any part of which is situate in the Province, for the purpose of gathering or transporting natural gas, petroleum or petroleum products;
"production machinery" means any
(a) engine,
(b) motor, or
(c) machine
used to manufacture, process, repair or convey a product;
"property" includes land and improvements as defined in this Act;
"property class" means a class of property prescribed under section 26 (8);
"registered" and "registration", when used in respect of real property, refer to registration in the books of the land title office;
"registered owner" or "registered owner in fee simple" means a person registered in the books of the land title office as entitled to an estate in fee simple in real property, and, where used in respect of a lesser estate, includes a person who registers a charge;
"rural area" means an area of land in the Province not situated within the boundaries of a municipality;
"school district" means a school district created under the School Act;
"trustee" includes a personal representative, guardian, committee, receiver and any person having or taking on himself the possession, administration or control of property affected by any express trust, or having, by law, the possession, management or control of the property of a person under a legal disability.
(2) Without limiting the definition of "improvements" in subsection (1), the following things are deemed to be included in that definition unless excluded from it by a regulation under section 80 (1) (a.3):
(a) anything that is an integral part of a building or structure and is intended to serve or enhance the building or structure, including elevators, escalators and systems for power distribution, heating, lighting, ventilation, air conditioning, communications, security and fire protection;
(b) any building or structure that is capable of maintaining a controlled temperature or containing a special atmosphere, including dry kilns, steam chests, greenhouses and cooling towers;
(c) any lighting fixtures, paving and fencing;
(d) any
(i) piling, retaining walls and bulkheads, and
(ii) water system, storm drainage system and industrial or sanitary sewer system,
the value of which is not included by the assessor in the value of the land;
(e) any foundations, such as footings, perimeter walls, slabs, pedestals, piers, columns and similar things, including foundations for machinery and equipment;
(f) any pipe racks, tending platforms, conveyor structures and supports for machinery and equipment, including structural members comprising trestles, bents, truss and joist sections, stringers, beams, channels, angles and similar things;
(g) any aqueducts, dams, reservoirs and artificial lagoons and any tunnels other than mine workings;
(h) any roads, airstrips, bridges, trestles and towers, including ski towers;
(i) any mains, pipes or pipelines for the movement of fluids or gas;
(j) any track in place, including railway track in place;
(k) any pole lines, metallic or fibre optic cables, towers, poles, wires, transformers, substations, conduits and mains that are used to provide electric light, power, telecommunications, transportation and similar services, including power wiring for production machinery up to the main electrical panels or motor control centre, those panels and that centre;
(l) any vessels, such as tanks, bins, hoppers and silos, with a prescribed capacity and any structure that is connected to those vessels;
(m) docks, wharves, rafts and floats;
(n) floating homes and any other floating structures and devices that are used principally for purposes other than transportation;
(o) that part of anything referred to in paragraphs (a) to (o) or of any building, fixture, structure or similar thing that, whether or not completed or capable of being used for the purpose for which it is designed,
(i) is being constructed or placed, and
(ii) is intended, when completed, to constitute, or will with the addition of further construction constitute, any of those things.
Historical Note(s): 1974-6-1; 1977-30-1; 1977-53-2; 1978-25-333,334; 1980-18-15, effective January 1, 1981; 1984-11-1, effective May 14, 1984 (B.C. Reg. 131/84), see transitional provision, 1984-11-42, effective May 14, 1984 (B.C. Reg. 131/84); 1985-20-1(a),(d), effective July 11, 1985 (B.C. Reg. 214/85); 1985-20-1(b),(c), effective October 1, 1985 for some purposes and in full effect January 1, 1987 (B.C. Reg. 291/85) [note: 1985-20-1(b) superseded, see 1986-2-1(b)]; 1986-2-1(c), effective August 7, 1986 (B.C. Reg. 187/86); 1986-2-1(b), effective August 7, 1986 for some purposes and in full effect January 1, 1987 (B.C. Reg. 187/86); 1986-2-1(a),(d), effective January 1, 1987 (B.C. Reg. 187/86); 1987-2-1; 1987-53-1(b) to (d), effective September 30, 1987; 1987-53-1(a), effective February 25, 1988 (B.C. Reg. 65/88); 1988-46-1; 1989-20-1; 1990-31-1; 1990-32-1; 1992-70-1.
Part 1 — Preparation of Annual Assessment Roll
1.1 Before October 31 of each year, the commissioner shall supply to each municipality
(a) an estimate of the total assessed value of each property class within the municipality, and
(b) for each property class specified for the purpose of this subsection by regulation of the Lieutenant Governor in Council, estimates of the distribution of value changes that have occurred in the property class within the municipality since the authentication of the previous assessment roll and the completion of any supplementary roll.
Historical Note(s): 1992-70-2.
2. (1) On or before December 31 of each year, the assessor shall
(a) complete a new assessment roll containing a list of each property that is within a municipality or rural area and that is liable to assessment, and
(b) mail a notice of assessment to each person named in the assessment roll.
(1.1) Subject to this Act, an assessment roll completed under subsection (1) is the assessment roll for the purpose of taxation during the calendar year following completion of that roll.
(1.2) to (1.6) [Repealed 1992-70-3.]
(2) The assessment roll and notice of assessment shall be in the form and contain the information specified by regulations made under the Assessment Authority Act.
(3) When completing an assessment roll, the assessor shall make reference to the records of the land title office as those records stood on October 31 of the year in which the assessment roll is completed.
(4) In the case of a parcel of land for which no land title office description is available, the assessor shall use the best description available to him.
(5) The assessor shall exercise reasonable care in obtaining and setting down the address of an owner, and shall more particularly adopt the following alternatives in the order named:
(a) the address known to the assessor;
(b) the address as it appears in the application for registration or otherwise in the land title office.
(6) In the event that the address of the owner is not known to the assessor or is not recorded in the land title office, the assessor, in the case of a city, town or village municipality, shall set down the address of the owner as the main post office and, in the case of a district municipality or rural area, shall set down the address of an owner as the post office situated nearest the land in question.
Historical Note(s): 1974-6-3; 1977-30-3; 1978-25-334; 1984-11-2,3, effective May 14, 1984 (B.C. Reg. 131/84); 1985-20-2, effective July 11, 1985 (B.C. Reg. 214/85), see transitional provision, 1985-20-43, effective July 11, 1985 (B.C. Reg. 214/85); 1985-52-6, effective July 11, 1985 (B.C. Reg. 225/85); 1986-2-2, effective January 1, 1987 (B.C. Reg. 187/86); 1992-70-3.
3. A person who is holder of a registered charge may, at any time, give notice, with full particulars of the nature, extent, and duration of the charge, to the assessor and request copies of all assessment and tax notices issued during the duration of the charge, and the assessor shall enter his name and address on the assessment roll.
Historical Note(s): 1974-6-4.
4. Where a building or other improvement extends over more than one parcel of land, those parcels, if contiguous, may be treated by the assessor as one parcel and assessed accordingly.
Historical Note(s): 1974-6-5.
5. (1) Any number of parcels of land assessed in the name of the same owner may be included in one assessment notice.
(2) In the event that several parcels of land are assessed in the name of the same owner at the same value, the assessment notice is sufficient if it clearly identifies the property assessed, setting it out as a block, parts of a block or as a series of lots, without giving in full the description of each parcel as it appears in the assessment roll.
(3) Notwithstanding section 2, where property is wholly exempt from taxation, the assessor need not mail an assessment notice in respect of that property.
(4) Before completion of the assessment roll, the assessor shall mail to each person from whom he has received a notice and request under section 3, at the address given by the person in the notice, a copy of the assessment notice in respect of the property subject to the charge held by that person.
(5) Before completion of the assessment roll, the assessor shall send by registered mail a true copy of any assessment notice sent by him under section 2 to any person from whom he has received during the 12 months preceding completion of that assessment roll, a request in writing for a copy, if the request contains a short description of the property in respect of which the copy is required, and is accompanied by the fee prescribed by the regulations for each parcel of land.
(6) In subsection (7) "lessee" means a lessee holding property under a lease or sublease, other than a registered lease or registered sublease, for a term of one year or more.
(7) On receipt of an assessment notice for a property included in a class specified for the purpose of this subsection by regulation of the Lieutenant Governor in Council, the owner of the property shall, on request by a lessee of all or part of the property, promptly deliver a copy of the notice to the lessee.
Historical Note(s): 1974-6-6; 1977-30-4; 1984-11-4, effective May 14, 1984 (B.C. Reg. 131/84); 1992-70-4.
6. (1) On completing the assessment roll under section 2, the assessor shall make a statutory declaration in the form and manner prescribed by the regulations made under the Assessment Authority Act.
(2) The assessor shall return the completed roll to the clerk of the appropriate municipality or to the Provincial Collector, as the case may be, as soon as possible after it has been completed.
Historical Note(s): 1974-6-7; 1977-30-5; 1984-11-5, effective May 14, 1984 (B.C. Reg. 131/84).
7. On completion by the assessor, the real property assessment roll shall be open to inspection during regular business hours.
Historical Note(s): 1974-6-8.
8. The assessor shall attach to the completed assessment roll an oath or affirmation of the assessor in the form prescribed by the regulations.
Historical Note(s): 1974-6-9.
9. (1) The assessor shall bring all errors or omissions in a roll completed under section 2 to the Court of Revision for correction.
(2) No assessor shall make changes in the completed assessment roll without the consent of the Court of Revision.
Historical Note(s): 1974-6-10; 1977-1-1; 1984-11-6, effective May 14, 1984 (B.C. Reg. 131/84).
10. The completed assessment roll as confirmed and authenticated by the Court of Revision under section 47 is, unless changed or amended under section 11, 73 or 75, valid and binding on all parties concerned, notwithstanding any omission, defect or error committed in, or with respect to, that assessment roll, or any defect, error or mis-statement in any notice required, or the omission to mail the notice. The assessment roll is, for all purposes, the assessment roll of the municipality or rural area, as the case may be, until a new roll is revised, confirmed and authenticated by the Court of Revision.
Historical Note(s): 1974-6-11; 1977-1-2.
11. (1) Where, subsequent to the completion of an assessment roll, the assessor finds that any property or anything liable to assessment
(a) was liable to assessment for the current year, but has not been assessed on the current roll; or
(b) has been assessed for less than the amount for which it was liable to assessment,
he shall assess the property or thing on a supplementary roll, or further supplementary roll, subject to the conditions of assessment governing the current assessment roll on which the property or thing should have been assessed.
(1.1) In this section "manufactured home" means a manufactured home to which the Manufactured Home Tax Act applies.
(2) Where, subsequent to the completion of an assessment roll, the assessor finds that any property or anything liable to assessment
(a) was liable to assessment for a previous year, but has not been assessed on the roll for that year; or
(b) has been assessed in a previous year for less than the amount for which it was liable to assessment,
he shall assess the property or thing on a supplementary roll or further supplementary roll for that year, subject to the conditions of assessment governing the assessment roll on which the property or thing should have been assessed, but only if the failure to assess the property or thing, or the assessment for less than it was liable to be assessed, is attributable to
(c) an owner's failure to disclose;
(d) an owner's concealment of particulars relating to assessable property;
(e) a person's failure to make a return; or
(f) a person's making of an incorrect return,
required under this or any other Act.
(3) Notwithstanding sections 9, 10 and 47, and in addition to supplementary assessments under subsections (1) and (2), the commissioner may, at any time before December 31 of the year following the return of the completed assessment roll under section 6, on his own initiative or where requested by an assessor, correct errors and supply omissions in a completed assessment roll, and an assessor, where instructed by the commissioner, shall correct errors and supply omissions in the completed assessment roll by means of entries in a supplementary assessment roll.
(4) The commissioner shall not make a change or amendment that would be contrary to a change or amendment in the assessment roll ordered or directed by the board under section 73 or made as a result of a decision of the Supreme Court or Court of Appeal under section 75.
(5) to (5.5) [Repealed 1992-70-5.]
(6) Nothing in subsection (1), (3) or (4) authorizes the preparation of a supplementary roll, or the correction of a roll, for the purpose of changing or updating an assessment roll later than 12 months after that assessment roll is completed.
Historical Note(s): 1974-6-12; 1977-1-3; 1984-11-7, effective May 14, 1984 (B.C. Reg. 131/84); 1985-20-3, effective July 11, 1985 (B.C. Reg. 214/85); 1986-2-3, effective August 7, 1986 (B.C. Reg. 187/86); 1989-20-2; 1990-53-12; 1992-70-5.
12. (1) The duties imposed on the assessor with respect to the annual assessment roll and the provisions of this Act relating to assessment rolls shall, so far as they are applicable, apply to supplementary assessment rolls.
(2) Where a notice of appeal is given in writing to the assessor on a supplementary assessment roll in accordance with section 40, the assessor shall make an entry of the notice in his appeal book, and shall place the appeal before the next sitting of the Court of Revision.
Historical Note(s): 1974-6-13.
Part 2 — Inspections and Returns
13. The commissioner, the assessor or an appraiser may for any purposes relating to assessment enter into or on and inspect land and improvements.
Historical Note(s): 1974-6-14; 1977-30-6.
14. (1) In this section and section 15 "commissioner" includes
(a) the assessor,
(b) an appraiser, and
(c) any other employee of the British Columbia Assessment Authority who is authorized by the commissioner.
(2) Before or after the completion of the assessment roll, the commissioner may, by notice served personally or sent by mail, require a person who owns, occupies or disposes of property to provide to the commissioner, within 21 days or a longer period specified in the notice, information for any purpose related to the administration of this Act.
(3) A person commits an offence who
(a) does not provide information as required by a notice under subsection (2), or
(b) knowingly provides false information to the commissioner under subsection (2).
(4) The commissioner is not bound by the information provided, but he may, if he has reason to doubt its accuracy, assess the property in the manner and for the amount he believes to be correct.
Historical Note(s): 1974-6-15; 1977-30-7; 1985-20-4, effective July 11, 1985 (B.C. Reg. 214/85); 1990-31-2.
15. (1) To determine an assessment of land and improvements, in respect of which he thinks a person may be liable to assessment or to confirm an assessment, the commissioner may enter on any premises and may examine any property. He shall be given access to, and may examine and take copies of and extracts from, the books, accounts, vouchers, documents and appraisals of the person, who shall, on request, furnish every facility and assistance required for the entry and examination.
(2) The commissioner, a member of a Court of Revision, a member of the board or any other person who has custody or control of information or records obtained under this Act shall not disclose the information or records to any other person except
(a) in the course of administering this Act or performing functions under it,
(b) in proceedings before a Court of Revision, the board or a court of law,
(b.1) in accordance with subsection (2.1), or
(c) if permitted by regulation under subsection (3).
(2.1) The commissioner may disclose to the agent of a property owner confidential information relating to the property if the disclosure has been authorized in the prescribed form by the owner or, if no form has been prescribed for the property class, authorized in writing by the owner.
(2.2) An agent shall not use information disclosed under subsection (2.1) except for the purposes authorized by the owner in the form or writing referred to in subsection (1).
(3) The Lieutenant Governor in Council may make regulations permitting the disclosure of information respecting the declared value, financing and physical characteristics of property.
Historical Note(s): 1974-6-16; 1977-30-8; 1990-31-3; 1992-70-6.
25. (1) Where land of the Crown has been leased, granted or sold, the minister of the relevant ministry shall immediately advise the assessor of the assessment area in which the land is situated, the name and address of the lessee, grantee or purchaser, the legal description, consideration and other details of the transfer.
(2) All public officers and officers and employees of Crown corporations and agencies shall, on the written request of the commissioner or assessor, furnish without fee all information as may be requested to complete assessments under this Act.
Historical Note(s): 1977-30-15.
25.1 (1) For the purpose of determining the actual value of property for an assessment roll, the valuation date is July 1 of the year during which the assessment roll is completed.
(2) The actual value of property for an assessment roll is to be determined as if on the valuation date
(a) the property and all other properties were in the physical condition that they are in on October 31 following the valuation date, and
(b) the permitted use of the property and of all other properties were the same as on October 31 following the valuation date.
Historical Note(s): 1992-70-7.
26. (1) In this section
"actual value" means the market value of the fee simple interest in land and improvements;
"eligible residential property" means a parcel of land on which there are improvements where
(a) the parcel does not exceed 2.03 ha in area, and
(b) the improvements are designed to accommodate and are used only to accommodate 3 or fewer families.
(2) The assessor shall determine the actual value of land and improvements and shall enter the actual value of the land and improvements in the assessment roll.
(3) In determining actual value, the assessor may, except where this Act has a different requirement, give consideration to present use, location, original cost, replacement cost, revenue or rental value, selling price of the land and improvements and comparable land and improvements, economic and functional obsolescence and any other circumstances affecting the value of the land and improvements.
(3.1) Without limiting the application of subsections (1) to (3), where an industrial or commercial undertaking, a business or a public utility enterprise is carried on, the land and improvements used by it shall be valued as the property of a going concern.
(3.2) Where the land and improvements are liable to assessment under section 34, 35 or 36, the assessor shall include in the factors that he considers under subsection (3), any restriction placed on the use of the land and improvements by the owner of the fee.
(3.3) The duration of the interest of a holder or occupier of land and improvements referred to in subsection (3.2), or the right of the owner of the fee to terminate that interest, is not a restriction within the meaning of subsection (3.2).
(4) Notwithstanding any requirement of this section respecting actual value, where the assessor receives, on or before January 31 in any year, from the owner and occupier of eligible residential property, a notice in the form prescribed by the commissioner that he owned and occupied the eligible residential property as his principal place of residence during the entire 10 year period ending on the preceding October 31, the actual value of the eligible residential property shall, for the purpose of the assessment roll for the calendar year following that October 31, be determined taking into consideration only the actual use of the land and improvements which comprise the eligible residential property and not taking into consideration any other use to which the land or improvements could be put.
(4.1) Where eligible residential property is the subject of a notice referred to in subsection (4) and the eligible residential property is, by transfer inter vivos, by will or on an intestacy, transferred to the spouse of the owner and occupier, the notice shall continue to be a valid notice for the purposes of subsection (4), and the spouse shall be deemed to have owned and occupied the eligible residential property as the spouse's principal place of residence for the period referred to in subsection (4) and may in subsequent years give the notice referred to in subsection (4) on that basis.
(5) Notwithstanding this or any other Act, where land and improvements are exempt from taxation, unless ordered by the commissioner, the assessor need not, in respect of the exempt land and improvements,
(a) assess the land and improvements; or
(b) prepare an annual assessment roll.
(6) Notwithstanding this or any other Act, improvements designed, constructed, or installed to provide emergency protection for persons or domestic animals in the event of a disaster or emergency within the meaning of the Emergency Program Act are exempt from assessment.
(7) Land and improvements shall be assessed at their actual value.
(8) The Lieutenant Governor in Council shall prescribe classes of property for the purpose of administering property taxes and shall define the types or uses of land or improvements, or both, to be included in each property class.
(9) [Repealed 1983-24-1, effective January 1, 1984 (B.C. Reg. 472/83).]
(10) The actual values of land and improvements determined under this section shall be set down separately on the assessment notice and in the assessment roll together with information specified pursuant to section 2 (2).
(11) [Repealed 1983-24-1, effective January 1, 1984 (B.C. Reg. 472/83).]
(12) to (20) [Repealed 1983-23-1, see retroactive effect, 1983-23-24.]
Historical Note(s): 1974-6-24; 1974-105-1; 1977-1-4; 1977-30-16,17,18; 1979-26-2; 1983-23-1, see retroactive effect, 1983-23-24; 1983-24-1, effective January 1, 1984 (B.C. Reg. 472/83); 1984-11-16, effective May 14, 1984 (B.C. Reg. 131/84), see transitional provision, 1984-11-41, effective May 14, 1984 (B.C. Reg. 131/84); 1985-20-5, effective July 11, 1985 (B.C. Reg. 214/85), see transitional provision, 1985-20-44, effective July 11, 1985 (B.C. Reg. 214/85); 1986-2-5(a) (part) and 5(e), effective July 4, 1986 (B.C. Reg. 147/86); 1986-2-5(b), effective August 7, 1986 (B.C. Reg. 187/86); [amended 1986-2-5(a) (remainder) and 5(c),(d), not in force, amendments not included]; 1987-2-2; 1987-53-2; 1992-70-8.
26.1 (1) In this section
"cost of industrial improvement" means the cost of replacing an existing industrial improvement with an improvement that
(a) has the same area and volume as the existing industrial improvement,
(b) serves the same function that the existing industrial improvement was designed for or, where the existing industrial improvement is no longer used for that function, serves the same function that the existing industrial improvement now serves, and
(c) is constructed using current, generally accepted construction techniques and materials for the type of improvement being constructed
and, for the purposes of determining cost, the Lieutenant Governor in Council may prescribe manuals establishing rates, formulae, rules or principles for the calculation of cost;
"industrial improvement" means an improvement that is part of a plant that is designed, built and can be used for the purpose of one or more of the following:
(a) mining, extracting, beneficiating or milling of metallic or non-metallic ore;
(b) mining, breaking, washing, grading or beneficiating of coal;
(c) producing of aluminum;
(d) smelting or refining of metal from ore or ore concentrate;
(e) producing, manufacturing, processing or refining of petroleum or natural gas products;
(f) manufacturing of lumber or other sawmill and planing mill products;
(g) manufacturing of wood veneer, plywood, particle board, wafer board, hardboard and similar products;
(h) manufacturing of gypsum board;
(i) manufacturing of pulp, paper or linerboard;
(j) manufacturing of chemicals;
(k) manufacturing of chemical fertilizer;
(l) manufacturing of synthetic resins or the compounding of synthetic resins into moulding compounds;
(m) manufacturing of cement;
(n) manufacturing of insulation;
(o) manufacturing sheet glass or glass bottles;
(p) building, refitting or repairing ships;
(q) loading cargo onto sea going ships or barges, including associated cargo storage and loading facilities,
but the Lieutenant Governor in Council may exempt from this definition the industrial improvements in a plant or a class of plant that has less than a prescribed capacity and may prescribe different capacities for various types of plants.
(2) Notwithstanding section 26, there is established a class of properties consisting of
(a) land used in conjunction with the operation of industrial improvements, and
(b) industrial improvements.
(3) The actual value of properties to which this section applies is
(a) the actual value of the land as determined under section 26, and
(b) the cost of industrial improvements less depreciation that is at a rate and applied in a manner prescribed by the Lieutenant Governor in Council, and the Lieutenant Governor in Council may prescribe different rates and different manners of application of depreciation for individual properties or classes or types of properties.
(4) In this section
(a) the definition of "industrial improvement" and subsection (2) apply for the 1988 and subsequent taxation years, and
(b) the definition of "cost of industrial improvement" and subsection (3) apply for the 1989 and subsequent taxation years, but, where in the opinion of the Lieutenant Governor in Council the assessed value or the tax to be paid for a property or a class of property in 1989 is substantially greater than it was in 1988, he may order that the change in assessment or taxation resulting from the new method of valuation be phased in or adjusted in the manner he directs.
Historical Note(s): 1987-53-3; 1988-46-2; 1992-70-9.
27. (1) The actual value of the following shall be determined using rates prescribed by the commissioner:
(a) the pole lines, metallic or fibre optic cables, towers, poles, wires, transformers, conduits and mains of a telecommunications, trolley coach, bus or electrical power corporation, but not including substations;
(b) the track in place of a railway corporation, whether the track is on a public highway, or on a privately owned right of way;
(c) the pipe lines of a pipe line corporation for the transportation of petroleum, petroleum products, or natural gas, including valves, cleanouts, fastenings, and appurtenances located on the right of way, but not including distribution pipelines, pumping equipment, compressor equipment, storage tanks and buildings;
(d) the right of way for pole lines, cables, towers, poles, wires, transformers, conduits, mains and pipe lines referred to in paragraphs (a) and (c);
(e) the right of way for track referred to in paragraph (b).
(1.1) and (1.11) [Repealed RS1979-21-27 (1.11).]
(1.2) For the purposes of this section, telecommunications does not include cable television.
(2) [Repealed 1985-20-6, effective July 11, 1985 (B.C. Reg. 214/85).]
(2.1) In prescribing rates respecting improvements referred to in subsection (1) (a) to (c), the commissioner
(a) shall base the rates on the average current cost of the existing improvements,
(b) may, within the rates, make an allowance for physical depreciation,
(c) may express the rates in terms of an amount
(i) per customer served by the improvements, or
(ii) per kilometre of the improvements that may vary according to
(A) the size of the improvements,
(B) the capacity of the improvements,
(C) the type of use or extent of use of the improvements, or
(D) the location of the improvements, and
(d) may prescribe different rates or a reduction in rates for improvements that should, in the opinion of the commissioner, be valued differently from other improvements of the same type by reason of
(i) lack of use for a period specified in the regulation,
(ii) in the case of railway track in place, use at less than its annual rated capacity, or
(iii) other special circumstances that are specified in the regulation and relate to the construction or installation of the improvements.
(2.2) For the purposes of subsection (2.1) "average current cost" means the cost to construct or install the existing improvements
(a) including all materials, labour, overhead and indirect costs, and
(b) assuming the improvements were to be constructed or installed
(i) on July 1 of the year in which the assessment roll is prepared, and
(ii) at a location that has average construction and installation difficulty.
(2.3) In prescribing rates respecting the right of way referred to in subsection (1) (d) and (e), the commissioner shall base the rates on the criteria prescribed under section 80 (1) (a.5).
(3) The rates prescribed by the commissioner are subject to appeal to the board by notice served on the board and the commissioner before February 1 following receipt of the assessment notice.
(3.1) An appeal under subsection (3) of rates prescribed in respect of improvements referred to in subsection (1) (a) to (c) shall be made, heard and decided only on the ground that the commissioner did not prescribe the rates in accordance with subsection (2.1) (a) or (b), or both.
(4) The notice of appeal served on the board shall be accompanied by the prescribed fee.
(5) The board shall appoint a time, date and place for the hearing of the appeal and shall give notice to the commissioner and to the appellant of the time, date and place fixed for hearing the appeal.
(5.1) Where, on an appeal referred to in subsection (3.1), the board decides that the commissioner did not prescribe the rates in accordance with subsection (2.1) (a) or (b), or both, the board shall
(a) refer the rates back to the commissioner for the purpose of prescribing new rates under subsection (5.2), and
(b) advise the commissioner of its reasons.
(5.2) Where rates prescribed under subsection (1) (a) to (c) are referred back to the commissioner by the board, the commissioner may prescribe new rates to replace those rates within
(a) 3 months from the date on which the board referred the rates back to the commissioner, or
(b) a period of time longer than 3 months that the board, on application by the commissioner, may direct.
(5.3) Rates prescribed under subsection (1) (a) to (c) that are referred back to the commissioner by the board remain in full force and effect until
(a) new rates are prescribed under subsection (5.2), or
(b) the time for prescribing new rates under subsection (5.2) has expired,
whichever is earlier.
(5.4) Rates prescribed under subsection (5.2)
(a) apply for the purposes of assessment and taxation for the taxation years to which the rates they are replacing applied, and
(b) may, within one month from the date on which they were prescribed, be appealed as if they were rates prescribed under subsection (1).
(6) For the purposes of subsection (1) (d), "right of way" does not include
(a) land of which the corporation referred to in subsection (1) (a) or (c) is not the owner within the meaning of this Act, and
(b) land that the corporation referred to in subsection (1) (a) or (c) leases to a lessee.
(6.1) and (6.2) [Repealed RS1979-21-27 (6.2).]
(6.3) For the purposes of subsection (1) (e), "right of way" means land that meets the criteria prescribed under section 80 (1) (a.4).
(7) For the purpose of applying subsection (1) (b), the track in place of a railway corporation is inclusive of all structures, erections and things, other than such buildings, bridges, trestles, viaducts, overpasses and similar things, coal bunkers, corrals, stand pipes, fuel oil storage tanks, oil fuelling equipment, water tanks, station houses, engine houses, roundhouses, turntables, docks, wharves, freight sheds, weigh scales, repair and cleaning shops and equipment, boiler houses, offices, sand towers and equipment, pavement, platforms, yard fencing and lighting, powerhouses, transmission stations or substations, and the separate equipment for each of them, as are necessary for the operation of the railway.
Historical Note(s): 1974-6-25; 1977-30-19; 1984-11-17, effective May 14, 1984 (B.C. Reg. 131/84); 1985-20-6, effective July 11, 1985 (B.C. Reg. 214/85); 1986-2-6, effective August 7, 1986 (B.C. Reg. 187/86); 1989-20-3; 1990-31-4; 1990-32-3; 1991-14-1 to 5; RS1979-21-27 (1.11) and (6.2); 1992-70-10.
28. (1) An owner of land who wants all or part of it classified as a farm shall apply to the assessor using the application form, and following the procedure, prescribed by the commissioner.
(1.1) Subject to this Act, the assessor shall classify as a farm any land, or part of any parcel of land, that meets the standards prescribed under subsection (2).
(2) Subject to the approval of the Lieutenant Governor in Council, the commissioner shall prescribe standards for classification of land as a farm.
(3) Land classified by the assessor as a farm shall, while so classified, be valued at its actual value as a farm, without regard to its value for other purposes.
(3.1) The actual value of improvements on a farm shall be determined under section 26.
(4) Where land classified as a farm is reduced in area as a result of a portion being expropriated for a public purpose, or under section 530 of the Municipal Act, so that it is no longer classified as a farm under the standards prescribed under subsection (2), the land continues to be classified as a farm until it no longer meets the standards in some other respect.
(5) For the purposes of valuing a farm under subsection (3), the commissioner shall prescribe land value schedules for use by assessors in determining the actual value of the land as a farm without regard to its value for other purposes.
(6) In subsections (7) and (9) "assessed value" means assessed value before exemptions.
(7) Where the assessed value determined under section 26 (7) for any year of land classified as a farm exceeds the assessed value for the preceding year by more than 10%, its assessed value for that year shall be
(a) 110% of the assessed value for the preceding year; plus
(b) 25% of the difference between the assessed value determined under section 26 (7) for that year and 110% of the assessed value for the preceding year.
(8) [Repealed 1992-70-11.]
(9) Where an obvious error or omission occurred in the preparation of the assessed value in the preceding year, the assessed value under subsection (7) shall be determined as though the error or omission had not occurred.
Historical Note(s): 1974-6-26; 1977-30-20; 1979-10-1; 1983-23-2, see retroactive effect, 1983-23-24; 1983-24-2, effective January 1, 1984 (B.C. Reg. 472/83); 1984-11-18, effective May 14, 1984 (B.C. Reg. 131/84); 1985-20-7, effective July 11, 1985 (B.C. Reg. 214/85); 1992-70-11.
29. (1) In this section "managed forest land" and "unmanaged forest land" mean forest land classified as such in accordance with classification standards prescribed by the Lieutenant Governor in Council.
(2) For the purpose of subsection (1) the Lieutenant Governor in Council may prescribe different classification standards for different parts of the Province.
(3) The actual value of forest land is
(a) the value that the land has for the purpose of growing and harvesting trees, but without taking into account the existence on the land of any trees, plus
(b) a value for cut timber determined in accordance with subsection (5).
(4) The value of land referred to in subsection (3) (a) shall be determined on the basis of its topography, accessibility, soil quality, parcel size and location and for the purpose of valuing forest land the commissioner shall prescribe land value schedules for use by assessors in determining the actual value of the land.
(5) For the purpose of taxation during
(a) an odd numbered year, the value of cut timber referred to in subsection (3) (b) shall be determined by the assessor on the basis of
(i) the scale of that timber under the Forest Act during the last odd numbered year before that taxation year, and
(ii) schedules of timber value prescribed by the commissioner under subsection (5.1), and
(b) an even numbered year, the value of cut timber referred to in subsection (3) (b) shall be determined by the assessor on the basis of
(i) the scale of that timber under the Forest Act during the last even numbered year before that taxation year, and
(ii) schedules of timber value prescribed by the commissioner under subsection (5.1).
(5.1) The commissioner shall prescribe schedules of timber values based on the following factors:
(a) the species and grade of logs;
(b) the locality in which the timber is cut;
(c) where timber is cut from
(i) a coastal area as defined in the regulations, the average price for logs in the year of cutting determined on the basis of the value reported for the Vancouver log market and the distance from Howe Sound of the parcel on which the cutting occurred;
(ii) an interior area as defined in the regulations, the average prices in the year of cutting for logs delivered to the nearest sawmill, determined on the basis of the selling prices of timber products, the costs of milling and the distance from the nearest sawmill of the parcel on which the cutting occurred.
(6) The assessor shall classify forest land on the assessment roll as either managed forest land or unmanaged forest land.
(7) In determining whether forest land is managed forest land or unmanaged forest land the assessor shall apply prescribed classification standards.
(8) An owner of forest land shall submit to the commissioner information as required by the regulations respecting the location and nature of harvesting or destruction of trees and the location, nature and success of reforestation carried out on the forest land.
Historical Note(s): 1986-2-7, effective January 1, 1987 (B.C. Reg. 187/86); 1987-43-1.
33.1 (1) Where any parcel liable to assessment is railway land and part of it is leased, that part shall be treated under this Act as a separate parcel and a separate entry made on the assessment roll in respect of the land or improvements or both.
(2) Where part of a parcel of railway land is treated as a separate parcel under subsection (1), the remainder of the parcel shall be treated under this Act as a separate parcel and a separate entry made on the assessment roll in respect of the land or improvements or both.
(2.1) The actual value of land or improvements, or both, referred to in subsection (1) or (2) shall be determined under section 26.
(3) Where the whole of any parcel of railway land liable to assessment is leased or a part of a parcel is assessed under subsection (1), the owner or lessee may give notice, with full particulars of the duration of the lease, to the assessor and request that copies of all assessment and tax notices issued during the duration of the lease be sent to the lessee, and the assessor shall enter the name and address of the lessee on the assessment roll.
Historical Note(s): 1984-11-21, effective May 14, 1984 (B.C. Reg. 131/84); 1992-70-12.
34. (1) Land, the fee of which is in the Crown, or in some person on behalf of the Crown, that is held or occupied otherwise than by, or on behalf of, the Crown, is, with the improvements on it, liable to assessment in accordance with this section.
(2) The land referred to in subsection (1) with the improvements on it shall be entered in the assessment roll in the name of the holder or occupier, whose interest shall be valued at the actual value of the land and improvements determined under section 26.
(3) This section applies, with the necessary changes and so far as it is applicable, to improvements owned by, leased to, held, or occupied by some person other than the Crown, situated on land the fee of which is in the Crown, or in some person on behalf of the Crown.
(4) This section applies, with the necessary changes and so far as it is applicable, where land is held in trust for a tribe or band of Indians and occupied, in other than an official capacity, by a person not an Indian.
(5) As soon as the assessor ascertains that land is held or occupied in the manner referred to in subsection (1), he shall enter the land with improvements on it on a supplementary assessment roll in the name of the holder or occupier whose interest shall be assessed at the actual value of the land and improvements.
(6) Subsection (5) does not apply in respect of land in a rural area.
Historical Note(s): 1974-6-28; 1977-30-23; 1986-2-9, effective August 7, 1986 (B.C. Reg. 187/86).
35. (1) Land, the fee simple of which is held by or on behalf of a person who is exempted from taxation under an Act, and which is held or occupied otherwise than by, or on behalf of that person, is, with its improvements, liable to assessment under this section.
(2) The land and improvements referred to in subsection (1) shall be entered in the assessment roll in the name of the holder or occupier, whose interest shall be valued at the actual value of the land and improvements determined under section 26.
(3) This section applies to improvements owned by, leased to, held or occupied otherwise than by, or on behalf of, a person exempted from taxation by an Act, situated on land the fee simple of which is held by or on behalf of a person exempted from taxation by any Act.
Historical Note(s): 1977-30-24.
36. (1) Land, the fee of which is in the municipality, held or occupied otherwise than by, or on behalf of, the municipality, is, with the improvements on it, liable to assessment under this section.
(2) The land referred to in subsection (1) with the improvements on it shall be entered in the assessment roll in the name of the holder or occupier, whose interest shall be valued at the actual value of the land and improvements determined under section 26.
(3) This section applies, with the necessary changes and so far as it is applicable, to improvements owned by, leased to, held, or occupied by some person other than the municipality, situated on land the fee of which is in the municipality, or in some person on behalf of the municipality.
(4) This section does not apply to any land or improvements that were exempted from taxation by the municipality under the terms of a lease agreement entered into prior to July 1, 1957.
Historical Note(s): 1974-6-29; 1977-30-25.
36.1 (1) Where land or improvements or both are held or occupied in the manner referred to in section 34, 35 or 36 by 2 or more persons, and there is no paramount occupier, the land or improvements or both shall be assessed in the names of those persons jointly.
(2) and (3) [Repealed 1992-70-13.]
Historical Note(s): 1984-11-22, effective May 14, 1984 (B.C. Reg. 131/84); 1986-2-10, effective August 7, 1986 (B.C. Reg. 187/86); 1992-70-13.
38. (1) A structure, aqueduct, pipe line, tunnel, bridge, dam, reservoir, road, storage tank, transformer, or substation, pole lines, cables, towers, poles, wires, transmission equipment or other improvement, that extends over, under or through land may be separately assessed to the person owning, leasing, maintaining, operating or using it, notwithstanding that the land may be owned by some other person.
(2) Each individual residential building located on a land cooperative or multi dwelling leased parcel, as defined in the Home Owner Grant Act, shall be separately assessed.
Historical Note(s): 1974-6-31; 1984-20-12, in force (B.C. Reg. 159/84), see retroactive effect, 1984-20-13 and B.C. Reg. 159/84.
39. (1) Notwithstanding any other Act, the Lieutenant Governor in Council shall appoint Courts of Revision to hear appeals on assessments of land and improvements in all municipalities and rural areas.
(2) Notwithstanding the provisions of subsection (1), the Lieutenant Governor in Council may appoint one or more special Courts of Revision, comprised of persons experienced in agriculture, to hear complaints in respect of the classification, or refusal of classification, of land as a farm.
(3) The members of a Court of Revision shall be paid their reasonable and necessary travelling and out of pocket expenses incurred in carrying out their duties and in addition may be paid the remuneration as may be ordered by the Lieutenant Governor in Council.
(4) Every member of a Court of Revision shall, before entering on his duties, take and subscribe before the clerk of a municipality or a government agent an oath or affirmation in the form prescribed by the regulations.
(5) Where a member of a Court of Revision appointed under subsection (1) or (2) resigns or is otherwise unable to complete the term of that Court of Revision, the Minister of Finance and Corporate Relations may appoint a person to replace the member for the balance of that term.
Historical Note(s): 1974-6-32; 1977-1-5; 1977-30-26; 1983-10-21, effective October 26, 1983 (B.C. Reg. 393/83); 1984-11-24, effective May 14, 1984 (B.C. Reg. 131/84); 1989-20-4.
40. (1) Where a person is of the opinion that an error or omission exists in the completed assessment roll in that
(a) the name of a person has been wrongfully inserted in, or omitted from, the assessment roll;
(b) land or improvements, or both land and improvements, within a municipality or rural area have been wrongfully entered on, or omitted from the assessment roll;
(c) land or improvements, or both land and improvements, are not assessed at actual value;
(d) land or improvements or both land and improvements have been improperly classified;
(e) an exemption has been improperly allowed or disallowed; or
(f) the assessor has failed to approve an application for classification of land as a farm under section 28 (1), or has revoked a classification of land as a farm under the regulations,
he may personally, or by a written notice signed by him, or by a solicitor, or by an agent authorized by him in the prescribed form or, if no form is prescribed for the class of complaint, authorized in writing to appear on his behalf, come before, or notify, the Court of Revision and make his complaint of the error or omission, and may in general terms state his ground of complaint, and the court shall deal with the complaint, and either confirm, or alter, the assessment.
(1.1) and (1.2) [Repealed 1992-70-14.]
(2) The council of a municipality may, by its clerk, solicitor, or agent authorized by it, or the Minister of Finance, or the commissioner, or the assessor, make complaint against the assessment roll or any individual entry in the assessment roll on any ground whatever, and the Court of Revision shall deal with the complaint, and either confirm or alter the assessment.
(2.1) Where the complainant is not the owner of the property to which the complaint relates, the complainant shall include with the notice of complaint an address to which notices for the complainant may be sent.
(3) Written notice of a complaint about an entry in the assessment roll must be delivered to the assessor not later than January 31 of the year following the year in which the assessment roll is completed.
(4) and (5) [Repealed 1992-70-14.]
Historical Note(s): 1974-6-33; 1979-10-3; 1984-11-25, effective May 14, 1984 (B.C. Reg. 131/84); 1985-20-10, effective July 11, 1985 (B.C. Reg. 214/85); 1989-20-5; 1990-32-4; 1992-70-14.
40.1 (1) The assessor shall notify the Court of Revision if,
(a) because of a change of ownership that occurs after October 31 and before the following January 1 and that is recorded in the records of the land title office before that January 1,
(i) land or improvements or both that were not previously liable to taxation become liable to taxation, or
(ii) land or improvements or both that were previously liable to taxation cease to be liable to taxation,
(b) after October 31 and before the following January 1, a manufactured home is moved to a new location or destroyed,
(c) after October 31 and before the following January 1, a manufactured home is placed on land that has been assessed or the home is purchased by the owner of land that has been assessed,
(d) after October 31 and before the following January 1, land or improvements or both are transferred to or from the British Columbia Hydro and Power Authority and the transfer is recorded in the records of the land title office before that January 1,
(e) land or improvements or both that are owned by the British Columbia Hydro and Power Authority are held or occupied by another person, and that person's interest commences or terminates after October 31 and before the following January 1,
(f) land or improvements or both that are owned by British Columbia Railway Company or by its subsidiary are held or occupied by another person, and that person's interest commences or terminates after October 31 and before the following January 1, or
(g) land or improvements or both that are referred to in section 34, 35 or 36 are held or occupied by a person other than the owner of the fee simple, and that person's interest commences or terminates after October 31 and before the following January 1.
(2) Any matter that the Court of Revision is notified of under subsection (1) shall be treated as an error or omission in the completed assessment roll, and notice of the matter shall be treated by that court as a complaint.
Historical Note(s): 1992-70-15.
41. (1) Where it appears by the notice of complaint under section 40 that the complaint concerns real property owned by some person other than the complainant, the assessor shall promptly mail a notice to the owner of the property at the address appearing on the assessment roll, giving particulars of the complaint and requiring him to attend before the Court of Revision at a time and place stated in the notice, and then the complaint shall be heard and dealt with in the same manner as other complaints.
(2) Where the complaint is against the assessment roll, the requirements of subsection (1) do not apply.
Historical Note(s): 1974-6-34.
42. (1) [Repealed 1984-11-26, effective May 14, 1984 (B.C. Reg. 131/84).]
(2) The assessor shall mail to the person, or his solicitor or agent, as the case may be, who has notified the assessor under section 40, a notice setting out the date, time and place scheduled for the hearing of that person's complaint by the Court of Revision.
Historical Note(s): 1974-6-35; 1984-11-26, effective May 14, 1984 (B.C. Reg. 131/84).
43. The assessor shall, before April 7 following the sitting of the Court of Revision, deliver
(a) to
(i) the complainant, and
(ii) the owner of the property to which the complaint relates if that person is not the complainant,
a notice stating the decision of the Court of Revision, and
(b) to the board a list of the properties to which the complaints heard by that Court of Revision relate.
Historical Note(s): 1989-20-6; 1992-70-16.
44. (1) The powers of a Court of Revision constituted under this Act are
(a) to meet at the dates, times, and places appointed, and to try all complaints delivered to the assessor under this Act;
(b) to investigate the assessment roll and the various assessments made in it, whether complained against or not, and to adjudicate on the assessments and complaints so that the assessments are at actual value applied in a consistent manner within the municipality or rural area;
(c) to direct amendments to be made in the assessment roll necessary to give effect to its decisions; and
(d) to confirm the assessment roll, either with or without amendment.
(2) Any member of the Court of Revision may issue a summons in writing to any person to attend as a witness, and any member of the Court of Revision may administer an oath to a person or witness before his evidence is taken.
(3) No increase in the amount of assessment and no change in classification shall be directed under subsection (1) until after 5 days' notice of the intention to direct the increase or change and of the time and place of holding the adjourned sittings of the Court of Revision at which the direction is to be made, has been given by the assessor in the manner prescribed by regulations made under the Assessment Authority Act to the assessed owners of the property on which the assessments are proposed to be increased, or changed as to classification. A party interested, or his solicitor or agent, if he appears, shall be heard by the Court of Revision.
(3.1) Subsection (3) does not apply where an increase in the amount of assessment or change in classification is directed under subsection (1) as a result of a complaint that has been tried in accordance with subsection (1) (a).
(4) and (4.1) [Repealed 1992-70-17.]
(5) If no chairman has been appointed by the Lieutenant Governor in Council, the Court of Revision shall appoint a chairman, who shall preside at all meetings and who may, unless otherwise provided by the Court of Revision, call meetings and regulate procedure.
(6) If no secretary has been appointed by the Lieutenant Governor in Council, the Court of Revision shall appoint a secretary, who may or may not be a member of the Court of Revision, and the secretary shall draw up and enter, in a book to be kept for that purpose, the minutes of all meetings of the Court of Revision, and, together with the chairman or other member presiding, shall sign them as correct.
(7) [Repealed 1984-11-27, effective May 14, 1984 (B.C. Reg. 131/84).]
(8) A majority of the members of the Court of Revision constitutes a quorum.
(9) All questions before the Court of Revision shall be decided by a majority of the members present and the chairman votes as an ordinary member of the Court of Revision.
(10) A Court of Revision constituted under section 39 (1) shall hold its first sitting on a day designated by the Lieutenant Governor in Council and shall complete its sittings not later than March 15 of that year.
(11) The Court of Revision may adjourn its sittings from day to day or from time to time, and may also adjourn its sittings from place to place within the area of its jurisdiction, but it shall confirm and authenticate the assessment roll not later than March 31 following the first sitting.
(12) [Repealed 1984-11-27, effective May 14, 1984 (B.C. Reg. 131/84).]
Historical Note(s): 1974-6-37; 1977-30-27; 1984-11-27, effective May 14, 1984 (B.C. Reg. 131/84); 1992-70-17.
45. (1) A Court of Revision shall proceed with the complaints in the order, as nearly as may be, in which they are entered on the list of complaints compiled by the assessor.
(2) Instead of proceeding in accordance with subsection (1), the Court of Revision may order the complaints to be presented and proceeded with according to designated districts or portions of the municipality or rural area or in any other manner that the Court of Revision, in its discretion, may consider desirable.
(3) Every order made under subsection (2) shall be posted immediately at the place in which the Court of Revision is held.
(4) The court may grant an adjournment or postponement of the hearing of any complaint.
(5) The burden of proof is, in all cases, on the person complaining.
Historical Note(s): 1974-6-38.
46. A person who has been summoned to attend a Court of Revision as a witness, and who has been tendered his actual travelling expenses and compensation for his time at the rate prescribed by the regulations, and who without good and sufficient reason fails to attend, commits an offence.
Historical Note(s): 1974-6-39.
47. (1) The chairman of a Court of Revision shall ensure that each amendment made under section 44 (1) (c) is recorded as an addendum to the assessment roll and that "Court of Revision Decision" is printed as a heading on each page of the addendum.
(1.1) Where there is a conflict between the assessment roll and an amendment made under section 44 (1) (c), the amendment prevails.
(1.2) The chairman of the Court of Revision shall ensure that, where an amendment is made under section 44 (1) (c), the entry on the assessment roll completed under section 2 is identified in a prescribed manner.
(2) A Court of Revision shall identify, confirm and authenticate the roll by inscribing or endorsing on it or attaching to it a certificate, in the form prescribed by the regulations, signed by a majority of the members of the Court of Revision.
(3) [Repealed 1992-70-18.]
Historical Note(s): 1974-6-40; 1984-11-28, effective May 14, 1984 (B.C. Reg. 131/84); 1992-70-18.
Part 5 — Assessment Appeal Board
48. (1) The Lieutenant Governor in Council shall establish an Assessment Appeal Board and appoint not less than 6 persons as members of the board.
(2) The Lieutenant Governor in Council shall designate one of the members as the chairman of the board and one or more members as vice chairmen of the board.
(3) The chairman is the chief executive officer of the board.
(4) During the illness or absence of the chairman, a vice chairman may act in his place.
(5) The Lieutenant Governor in Council shall establish the terms of appointment, duties and remuneration of members.
(6) Each member of the board shall, before commencing the duties of his office, make and sign an oath or affirmation of office in the prescribed form.
(7) A member of the board shall be paid his reasonable travelling and out of pocket expenses for his attendance to hear appeals or at any meetings of the board.
Historical Note(s): 1987-53-4, effective February 25, 1988 (B.C. Reg. 65/88), see transitional provision 1987-53-11, effective February 25, 1988 (B.C. Reg. 65/88).
49. (1) An appeal to or an inquiry or hearing by the board shall be heard or conducted by
(a) one member of the board designated by the chairman,
(b) a panel of 3 or more members designated by the chairman, one of the panel members being designated by the chairman as chairman of the panel, or
(c) where the chairman so directs, by the board,
and where the appeal, inquiry or hearing is heard by one member or by a panel, the decision of the member or of a majority of the panel, as the case may be, is a decision of the board.
(2) For the purposes of subsection (1) (a) and (b), duties and powers exercisable by or conferred on the board by sections 60, 62 and 69 to 75 are exercisable by and conferred on the member or panel.
Historical Note(s): 1987-53-4, effective February 25, 1988 (B.C. Reg. 65/88).
50. For the transaction of business by the board sitting as a whole, a majority of the members of the board is a quorum.
Historical Note(s): 1987-53-4, effective February 25, 1988 (B.C. Reg. 65/88).
54. The members of the board may respectively administer oaths in the course of a proceeding or in connection with their official duties.
Historical Note(s): 1974-6-47.
55. (1) An appeal to and an inquiry and hearing by the board shall be governed by rules adopted by the board.
(2) For a hearing, the board or the panel or member conducting the hearing is not bound by the legal or technical rules of evidence, and the board, panel or member may, at its or his discretion, accept and act on evidence by affidavit or by written statement or by the report of any officer appointed by the board, panel or member, or obtained in any manner the board, panel or member thinks suitable.
Historical Note(s): 1987-53-5, effective February 25, 1988 (B.C. Reg. 65/88).
57. The offices of the board shall be in Victoria or in any other location the Lieutenant Governor in Council may prescribe; but in any case where the circumstances render it expedient to hold a sitting elsewhere, the board may hold a sitting in another part of the Province.
Historical Note(s): 1974-6-50.
58. A secretary and other employees required to enable the board to perform its duties and exercise its powers under this Act may be appointed in accordance with the Public Service Act.
Historical Note(s): 1974-6-51; 1977-30-28.
59. A person may, on payment of the fee prescribed by the regulations, obtain from the secretary a certified copy of an order or regulation of the board, but the commissioner or an assessor shall be entitled to receive a certified copy of an order or regulation without charge.
Historical Note(s): 1974-6-52.
60. The board may appoint or direct a person to make an inquiry and report on a matter pending before the board, or a matter or thing over which the board has jurisdiction under this Act, or any other Act.
Historical Note(s): 1974-6-53; 1985-20-12, effective July 11, 1985 (B.C. Reg. 214/85).
Part 6 — Powers and Jurisdiction of Assessment Appeal Board
61. The board
(a) has jurisdiction to hear all assessment appeals from the Courts of Revision established under Part 4;
(b) may direct the commissioner and any other person appointed under the Assessment Authority Act and any municipal or Provincial official to make returns to the board on matters of assessment in any form it may consider necessary to assist the board in its decisions; and
(c) may make rules, not inconsistent with this Act, for its own government and for conducting hearings and proceedings before it.
Historical Note(s): 1974-6-54; 1987-53-6, effective February 25, 1988 (B.C. Reg. 65/88).
62. The board, or a person authorized by it to make any inquiry or report, may
(a) enter on and inspect any land or improvement;
(b) require the attendance of all persons as it considers necessary to summon and examine, and take the testimony of those persons;
(c) require the production of all books, plans, papers and documents; and
(d) administer oaths, affirmations or declarations.
Historical Note(s): 1974-6-55.
63. Where there is default in doing any act, matter, or thing that the board directs to be done by the commissioner or other person referred to in section 61 (b), the board may authorize the person it considers necessary to do the act, matter, or thing, and the person so authorized may do the act, matter, or thing, and any expense incurred by him may be recovered from the British Columbia Assessment Authority where the commissioner or its employee is in default, or otherwise from the municipal or Provincial official in default, as money paid for and at the request of the person in default, and the certificate of the board of the amount so expended is conclusive proof of the fact.
Historical Note(s): 1974-6-56.
64. A copy of an official document and order filed in the office of the board, certified by the chairman or secretary under the official seal of the board to be a true copy of the original, is evidence in the same manner as the original in all courts of the Province, and is, without proof of the signature, evidence in all courts of the Province.
Historical Note(s): 1974-6-57.
65. A person who fails to comply with a direction or order of the board commits an offence.
Historical Note(s): 1974-6-58.
66. (1) The board shall make a report to the Lieutenant Governor in Council on or before January 31 in each year summarizing its activities under this Act during the preceding calendar year.
(2) If the Legislature is then in session, the report shall be presented to it; otherwise the report shall be presented to the Legislature within 15 days after the opening of the next session.
Historical Note(s): 1974-6-59; 1984-11-29, effective May 14, 1984 (B.C. Reg. 131/84).
Part 7 — Appeals to Board from Court of Revision
67. (1) Where a person, including a municipality, the minister, commissioner, or assessor, is dissatisfied with the decision of a Court of Revision, or with the omission or refusal of the Court of Revision to hear or determine the complaint on the completed assessment roll, he may appeal from the Court of Revision to the board.
(2) The assessor, at the time that he notifies a complainant of the decision of the Court of Revision in respect of his complaint, shall also notify him that he may appeal the decision of the Court of Revision to the board and advise him of the procedure to be followed in respect of an appeal.
Historical Note(s): 1974-6-60; 1977-30-29.
68. (1) The last day for starting an appeal under section 67 (1) is April 30 following the sitting of the Court of Revision whose decision, omission or refusal respecting property is being appealed.
(2) An appeal is started by serving on the board or sending by registered mail to the board a written notice of appeal that
(a) states the grounds of the appeal, and
(b) is signed by the appellant, by a solicitor or by an agent who has been authorized in the prescribed form or, if no form is prescribed for the class of appeal, authorized in writing by the appellant to appear on the appellant's behalf at the hearing of the appeal.
(3) An appellant must include the prescribed fee with the notice of appeal.
(4) Where the board receives a notice of appeal, it shall, before May 30 following the date referred to in subsection (1), send a copy of the notice of appeal to each of the following who is not the appellant:
(a) the owner of the property;
(b) the assessor;
(c) the municipality, if any, in which the property is located;
(d) the commissioner;
(e) the complainant at the Court of Revision, if that person is not a person referred to in paragraphs (a) to (d).
(5) The chairman of the board shall set a time, date and place for hearing the appeal and shall give notice of this to the appellant and to those persons notified under subsection (4) (a), (b) and (e).
(6) In addition to the appellant, the following may be a party to the appeal:
(a) the persons notified under subsection (4);
(b) any other person affected by the appeal who is accepted as a party by the board or the panel or member conducting the appeal.
(7) The assessor shall attend at the appeal hearing with
(a) a copy of the assessment roll,
(b) the minutes of the Court of Revision relating to the property in respect of which the appeal is made, and
(c) all other records in the assessor's possession or under the assessor's control relating to the appeal.
(8) A party to the appeal may
(a) call witnesses and may present other evidence at the hearing, and
(b) apply to the board for an order that another person attend at the appeal hearing to
(i) give evidence as a witness, and
(ii) produce records in that person's possession or in that person's control relating to the appeal.
(9) The appeal may be heard and decided whether or not any party to the appeal is present at the appeal hearing.
(10) For the purposes of subsection (3), the Lieutenant Governor in Council may prescribe different levels of fees for
(a) different property classes,
(b) different assessed values of property, and
(c) different appeals by the same appellant respecting assessments recorded on the same assessment roll.
Historical Note(s): 1989-20-8; 1992-70-19.
69. (1) In an appeal under this Act the board has and may exercise with reference to the land or improvements, or both, in respect of which the appeal is made, all the powers of the Court of Revision, and without restricting the generality of the foregoing, the board may determine, and make an order accordingly,
(a) whether or not the land or improvements, or both, are assessed at actual value;
(b) whether or not the land or improvements, or both, have been properly classified;
(c) whether or not an exemption has been properly allowed or disallowed;
(d) whether or not the land or improvements, or both, have been wrongfully entered on or omitted from the assessment roll;
(e) [Repealed 1992-70-20.]
(f) whether or not the assessor has erred in failing to approve an application for classification of land as a farm under section 28 (1), or in revoking a classification of land as a farm under the regulations.
(1.1) [Repealed 1992-70-20.]
(2) On an appeal, the board may order the commissioner to reassess at actual value land and improvements in all or part of a municipality or rural area, whether or not they are the subject of the appeal, if the board finds
(a) that the assessments in the municipality or rural area, or in part of either of them, are above their actual value, or
(b) that the assessment appealed against is at actual value but that the assessments of similar land and improvements in the municipality or rural area, or in part of either of them, are below their actual value.
(3) Notwithstanding section 11 (6), the assessor shall enter any reassessments ordered under subsection (2) on a supplementary assessment roll.
Historical Note(s): 1974-6-62; 1977-30-31; 1979-10-4; 1984-11-31, effective May 14, 1984 (B.C. Reg. 131/84); 1990-31-5; 1992-70-20.
70. An appeal under this part shall be deemed to be in respect of both land and improvements and, at the request of a party to the appeal, the board shall take evidence with respect to, and determine the assessment of, both land and improvements in accordance with section 69.
Historical Note(s): 1974-6-63; 1977-30-32; 1984-11-32, effective May 14, 1984 (B.C. Reg. 131/84).
71. (1) On an appeal, on any ground, from the decision of the Court of Revision in respect of the assessment of property, the board may reopen the whole question of the assessment on that property, so that omissions from, or errors in, the assessment roll may be corrected, and an accurate entry of assessment for that property and the person to whom it is assessed may be placed on the assessment roll by the board.
(2) [Repealed 1992-70-21.]
Historical Note(s): 1974-6-64; 1977-30-33; 1984-11-33, effective May 14, 1984 (B.C. Reg. 131/84); 1992-70-21.
72. Subject to the regulations, the board may order that the costs of a proceeding before the board shall be paid by or apportioned between the persons affected by the appeal in the manner it thinks fit.
Historical Note(s): 1987-53-8, effective February 25, 1988 (B.C. Reg. 65/88).
73. (1) The board shall deliver a copy of each decision on an appeal to
(a) the parties to the appeal,
(b) the commissioner, if the commissioner was not a party, and
(c) the chairman of the Court of Revision whose decision, omission or refusal was appealed, if the appeal was made under section 67 (1).
(1.1) An addendum under subsection (1) shall have "Assessment Appeal Board Decision" printed on it as a heading.
(1.2) Where there is a conflict between the authenticated assessment roll and an amendment made under this section, the amendment prevails.
(2) The assessor shall promptly, on receiving a copy of a decision of the board referred to in subsection (1),
(a) make the changes, if any, ordered to be made in the assessment roll by means of an addendum to the assessment roll,
(b) attach a copy of the decision to the assessment roll, and
(c) file a copy of the decision for the inspection of any ratepayer, free of charge.
(3) The assessment roll as finally completed and signed is, subject to further appeal from the board permitted by this Act on a point of law, final and conclusive.
Historical Note(s): 1974-6-66; 1977-30-34; 1984-11-34, effective May 14, 1984 (B.C. Reg. 131/84); 1989-20-9.
Part 8 — Stated Cases and Appeals on Matters of Law
74. (1) At any stage of the proceedings before it, the board, on its own initiative or at the request of one or more of the persons affected by the appeal, may submit, in the form of a stated case for the opinion of the Supreme Court, a question of law arising in the appeal, and shall suspend the proceedings and reserve its decision until the opinion of the final court of appeal has been given and then the board shall decide the appeal in accordance with the opinion.
(2) A person affected by a decision of the board on appeal, including a municipal corporation on the resolution of its council, the Minister of Finance, the commissioner, or an assessor acting with the consent of the commissioner, may require the board to submit a case for the opinion of the Supreme Court on a question of law only by
(a) delivering to the board, within 21 days after his receipt of the decision, a written request to state a case; and
(b) delivering, within 21 days after his receipt of the decision, to all persons affected by the decision, a written notice of his request to the board to state a case to the Supreme Court.
(3) The board shall, within 21 days after receiving the notice under subsection (2), submit the case in writing to the Supreme Court.
(4) The costs of and incidental to a stated case shall be at the discretion of the Supreme Court.
(5) Where a case is stated, the secretary of the board shall promptly file the case, together with a certified copy of the evidence dealing with the question of law taken during the appeal, in the Supreme Court Registry, and it shall be brought on for hearing before the judge in Chambers within one month from the date on which the stated case is filed.
(6) The court shall hear and determine the question and within 2 months give its opinion and cause it to be remitted to the board, but the court may send a case back to the board for amendment, in which event the board shall amend and return the case accordingly for the opinion of the court.
(7) An appeal on a question of law lies from a decision of the court to the Court of Appeal with leave of a justice of the Court of Appeal.
(8) to (10) [Repealed 1982-7-34, proclaimed effective September 7, 1982.]
Historical Note(s): 1974-6-67; 1977-30-35; 1982-7-34, proclaimed effective September 7, 1982.
75. After receipt of the decision of the Supreme Court or the Court of Appeal on an appeal or a stated case, the board shall, if the opinion is at variance with the conclusion at which it had itself arrived, direct the assessor to make the necessary amendment to the assessment roll in accordance with the decision.
Historical Note(s): 1974-6-68.
76. (1) The commissioner shall, on or before January 31 in each year, supply the Minister of Education and Minister of Finance and Corporate Relations with the net taxable values of land and improvements as shown on the completed assessment roll on December 31 of the previous year, for each constituent part of the school district, in sufficient detail to provide the information referred to in section 135 of the School Act.
(2) The commissioner shall, on or before March 20 in each year, forward to the Minister of Education and the Minister of Finance and Corporate Relations the net taxable values of land and improvements as amended by the Court of Revision for each school district in sufficient detail for the Minister of Education and the Minister of Finance and Corporate Relations to comply with section 135 of the School Act.
Historical Note(s): 1989-61-197; 1990-2-15; 1992-70-22.
77. Every person who without reasonable excuse tears down, injures, or defaces any advertisement, notice, or document, which, under the requirements of this Act or the regulations, is posted up in a public place, commits an offence.
Historical Note(s): 1974-6-70.
78. (1) Every person who contravenes this Act or the regulations or an order or direction made under this Act commits an offence.
(2) Every person who commits an offence under the Act is liable, on conviction, for a first offence, to a fine not exceeding $500 and, for a second or subsequent offence, of not less than $100 and not more than $1,000.
Historical Note(s): 1974-6-71.
79. Where there is a conflict between this Act and any other Act, the provisions of this Act prevail over the other Acts.
Historical Note(s): 1974-6-72.
80. (1) The Lieutenant Governor in Council may make regulations, including regulations
(a) defining any expression used and not defined in this Act;
(a.1) prescribing capacity for the purposes of section 1 (2) (l) and different capacities may be prescribed for different categories or types of vessels referred to in that section;
(a.2) exempting classes of interest in land or improvements, or both, from liability to assessment under section 34, 35, 36 or 36.1;
(a.3) excluding from the definition of "improvements" any category or type of thing included in that definition by section 1 (2);
(a.4) prescribing criteria for determining the land that is considered for the purposes of section 27 to be right of way for the track in place of a railway corporation;
(a.5) prescribing criteria to be applied by the commissioner in prescribing rates under section 27 (1) (d) and (e), including different criteria for different categories of right of way.
(b) respecting forms and returns required by the commissioner or by the Assessment Appeal Board, or any other form referred to in this Act, and the fees payable under the Act;
(b.1) requiring railway corporations, tramway corporations, pipe line corporations, closed circuit television corporations and corporations engaged in the supply, transmission or distribution of gas, water, electricity, telephone services or telegraph services to supply to the commissioner by prescribed dates, information respecting the property of the corporation and its operational and other costs required by him to determine the actual value of the property, such information to be segregated according to the location of the property of the corporations in a manner specified by the commissioner;
(c) extending the time within which any of the provisions of this Act must be performed, carried out or completed;
(c.1) prescribing for the purposes of section 29 the circumstances in which and the conditions on which land may be classified as managed forest land including, without limiting the generality of this, regulations prescribing
(i) requirements to be met by persons applying for classification,
(ii) the content of forest management plans with power to require different plans for different areas dependent on their size or use before classification,
(iii) criteria to be applied by assessors, and
(iv) delegating to the commissioner or to assessors such powers and discretions as are considered necessary or advisable for the purpose of determining whether land should be classified as managed forest land;
(c.2) prescribing the circumstances and the manner in which the board may award costs under section 72;
(d) prescribing witness fees; and
(e) respecting any other matter necessary or advisable to carry out effectively the purposes of this Act.
(2) For the purpose of carrying into effect the provisions of this Act, the British Columbia Assessment Authority may make bylaws, not inconsistent with this Act or the regulations, it may consider necessary or advisable.
(3) Where an order or regulation affecting classification, valuation or exemption on the assessment roll is made in any year, under this Act or another Act, on or before
(a) the date fixed by section 2 for completing the assessment roll in that year, or
(b) the date to which the date referred to in paragraph (a) is extended by a regulation under subsection (1) (c),
the order or regulation applies for the purposes of assessment and taxation
(c) in the taxation year following the year in which the order or regulation is made, and
(d) subject to the order or regulation being amended or repealed, in any subsequent taxation year.
(4) Notwithstanding subsection (3), at any time before September 1, 1991, regulations may be made under subsection (1) (a.3) that are retroactive to the extent necessary to give them effect for the purposes of assessment and taxation in the 1991 taxation year.
Historical Note(s): 1974-6-73; 1986-2-11, effective August 7, 1986 (B.C. Reg. 187/86); 1987-43-2; note: see transitional provision, 1988-46-61; 1987-53-9, effective February 25, 1988 (B.C. Reg. 65/88); 1988-46-3,4; 1989-20-10; 1990-31-6; 1990-32-5; 1991-14-6.
81. Where any Act, regulation, order in council, bylaw or other document refers
(a) to the Assessment Equalization Act, the reference shall be deemed to be to this Act;
(b) to the assessment commissioner, the reference shall be deemed to be to the commissioner under this Act; and
(c) to a Court of Revision relating to valuations on which taxes for general, debt or school purposes are levied, the reference shall be deemed to be to the Court of Revision under this Act.
Historical Note(s): 1974-6-74.
82. Notwithstanding the repeal of the Assessment Equalization Act,
(a) any assessment, reassessment, order or direction of the assessment commissioner under that Act continues in full force and effect as if made under this Act, until it is amended or revoked under this Act; and
(b) any proceedings or appeals commenced before a Court of Revision, an Assessment Appeal Board, the Supreme Court, or the Court of Appeal under that Act and not disposed of may be continued and completed before the Court of Revision, the board, the Supreme Court, or the Court of Appeal, as the case may be, under this Act.
Historical Note(s): 1974-6-75; 1977-30-36.
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