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Section 1.2 (1) (n) BEFORE repealed by BC Reg 256/2019, effective December 9, 2019.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 Februrary 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 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;