Section 1.1 BEFORE amended by BC Reg 52/2016, effective March 2, 2016.
Definition of "telecommunications" for purposes of the Act
1.1 For the purposes of the Act, "telecommunications" includes land and improvements used or held for the purposes of, or for purposes ancillary to, the business of a telecommunications common carrier that operates a telephone system, data telecommunications network or cable television undertaking, but does not include land and improvements in respect of a telecommunications common carrier that is a radio or television broadcasting or rebroadcasting undertaking.
Section 1.2 (1) (n) BEFORE repealed by BC Reg 256/2019, effective December 9, 2019.
(n) turbines, generators and related controls;
Section 1.2 (3) and (4) were added by BC Reg 256/2019, effective December 9, 2019.
Section 1.4 (1) BEFORE amended by BC Reg 20/2021, effective February 1, 2021.
(1) The date before which the assessment authority must, under section 2 (a) of the Act, supply estimates of assessed values to each municipality and taxing treaty first nation and to the Nisg̱a'a Lisims Government is extended from October 31 of each year to January 5 of the following year.
Section 4 (2) BEFORE amended by BC Reg 52/2016, effective March 2, 2016.
(2) Form 2 is required for the purposes of section 16 (4) of the Act in relation to all classes of property described in the Prescribed Classes of Property Regulation (B.C. Reg. 438/81) except property classified as Class 1 that has accommodation for less than 3 families.
Section 4 (1) BEFORE repealed by BC Reg 22/2023, effective February 3, 2023.
(1) The certificate referred to in section 42 (2) of the Act must be in Form 1.1
| 1 | Section 42 (2) of the Act repealed by 2003-66-16. |
Section 5 (2) and (3) BEFORE amended by BC Reg 22/2023, effective February 3, 2023.
(2) For the purposes of section 21 (7) of the Act, the prescribed fee in relation to an appeal under that section is $30.
(3) For the purposes of section 50 (3) of the Act, the prescribed appeal fee in relation to an appeal under that section is $30 for each individual entry appealed against on an assessment roll.
Section 6 (1) BEFORE amended by BC Reg 52/2016, effective March 2, 2016.
(1) For the purposes of section 68 (4) (b) (iii), "taxing authority" means authority under an enactment either to impose taxes or to receive revenue from taxes imposed or collected.
Section 6 (2) (a) BEFORE amended by BC Reg 52/2016, effective March 2, 2016.
(a) an improvement district as defined the Local Government Act;
Form 1 BEFORE repealed by BC Reg 22/2023, effective February 3, 2023.
[Assessment Act, section 42 (2)]
CERTIFICATE OF ROLL CONFIRMATION AND
AUTHENTICATION BY REVIEW PANEL
(for an assessment roll under section 3 (1) of the Act or for a supplementary assessment roll
or further supplementary assessment roll under section 12 of the Act)
[check applicable boxes and complete]
This [ ] roll [ ] supplementary roll
comprising the assessed values of properties within ....................................................[name of municipality or rural area] and within School District No. ...............................................................[name], is hereby confirmed by the review panel and, except as may be amended on further appeal or by means of an entry in a supplementary assessment roll or further supplementary assessment roll, is hereby certified to be [ ] the assessment roll for the year.............. [ ] a supplementary roll for the year..............
Signed at ..................................[place], in the Province of British Columbia, on ................[mmm/dd/yyyy]
......................................................................................(chair, review panel)
......................................................................................(member)
......................................................................................(member)
Form 2 BEFORE re-enacted by BC Reg 42/2024, effective March 6, 2024.
[Assessment Act, section 16 (4)]
AUTHORIZATION TO RECEIVE CONFIDENTIAL PROPERTY INFORMATION
This form must be completed, signed and filed with an assessor before the assessor may release confidential information to the agent named in respect of the property described in this form or in the attached schedule.
A — General property information (please print)
| 1 | Assessment area or municipality where property is located: ............................................................... |
| 2 | Name of person who is authorizing the agent named in item 6: ........................................................... |
| Check applicable box: [ ] owner [ ] authorized signatory of the corporate owner. | |
| Name of corporation: .......................................................................................................................... | |
| 3 | Property civic address: *...................................................................................................................... |
| 4 | Legal description: ............................................................................................................................... |
| 5 | Assessment roll number: .............................. |
| 6 | Agent's name: ..................................................................................................................................... |
| 7 | Agent's address: .................................................................................................................................. |
| 8 | Agent's daytime telephone number: (......)................. Agent's fax number: (......)................. |
| * If this authorization is in respect of more than one property, attach a completed, signed Schedule of Additional Properties as described below. | |
B — Owner's authorization
I, ...........................................................[name of owner or, if a corporation, name of authorized signatory], authorize disclosure to my agent of the following confidential information about my property described in items 3, 4 and 5 (and in the attached Schedule, if applicable) for the assessment year(s) of ......................... [check one or more of the following]:
| [ ] | Field cards or other office records detailing the physical inventory of the property. |
| [ ] | Details of the method of valuation of the property. (This may include costing information and/or details of income, expenses, vacancy or capitalization rate.) |
| [ ] | Income and expense statements for the property that have been returned to the British Columbia Assessment Authority. |
Name of owner [please print]: ........................................................................................................................
If corporation, name and position of authorized signatory [please print]: .......................................................
......................................................................................................................................................................
Owner's mailing address: .............................................................................................................................
Owner's daytime telephone number: (......)................. Owner's fax number: (......).................
Signature of owner or authorized signatory: ....................................................... Date: ..........[mmm/dd/yyyy]
Schedule of Additional Properties
| A — Assessment roll number for each additional property | B — Legal description of that property | C — Civic address for that property | |
| 1 | |||
| 2 | |||
| 3 | |||
| 4 |
Signature of owner or authorized signatory: ....................................................... Date: ..........[mmm/dd/yyyy]