Definitions

1  In this regulation:

"Act" means the Assessment Act;

"complaint" means a complaint under section 32 of the Act;

"current year", in relation to a complaint, means the year in which the notice of complaint is filed with the assessor under section 33 of the Act;

"owner" includes an agent of the owner.

 Complaints eligible for bypass

2  (1)  Subject to the requirements of this regulation, a complaint that meets all of the following criteria may be referred to, heard and determined by the board instead of a review panel:

(a) the property in respect of which the complaint is made is in the City of Vancouver and is wholly or partially classified as class 2, 4, 5 or 6 as prescribed in B.C. Reg. 438/81;

(b) the total actual value of that property, as recorded in the assessment roll, is at least $5 million;

(c) the complainant is the assessor or the owner.

(2)  This regulation does not apply to a complaint in respect of an assessment roll other than the 1999 assessment roll and the 2000 assessment roll.

 Bypass requires consent of owner and assessor

3  In order for a complaint under section 2 to bypass the review panel process and go directly to the board for hearing and determination,

(a) the assessor and the owner must, before February 16 of the current year, consent to the complaint being heard and determined by the board instead of a review panel, and

(b) the assessor must, before March 1 of the current year, file a copy of the notice of complaint with the board.

 Complaint heard and determined as an appeal

4  (1)  If a notice of complaint is filed with the board in accordance with section 3, the complaint must be heard and determined as an appeal to the board, unless section 5 applies.

(2)  Subject to subsection (3), Part 6 of the Act applies to a complaint referred to the board in accordance with this regulation.

(3)  For the purpose of subsection (2),

(a) the notice of complaint filed by the complainant serves as the notice of appeal under Part 6 of the Act, and

(b) the prescribed appeal fee, referred to in section 50 (3) of the Act, must be filed with the board on or before March 31 of the current year.

 If parties resolve the complaint

5  If, after a notice of complaint is filed with the board, the parties resolve that complaint before March 16 of the current year, the parties may withdraw the complaint from the board and the resolution may be presented to a review panel as a recommendation by the assessor in accordance with section 34 of the Act or as a withdrawal under section 37 of the Act.