Definitions

1   (1) In this regulation:

"assessment roll", "assessor" and "assessment roll number" have the same meanings as under the Assessment Act;

"board" means the property assessment appeal board continued under section 43 (1) of the Assessment Act;

"Delta" means the Corporation of Delta.

(2) Words and expressions used in this regulation and defined in the Tsawwassen First Nation Final Agreement have the same meaning as in that agreement unless the context requires otherwise.

(3) Words and expressions used in this regulation and defined in the Treaty First Nation Taxation Act have the same meaning as in that Act unless the context requires otherwise.

Manufactured Home Tax Act

2   (1) Section 2 of the Manufactured Home Tax Act must be read as if, subject to sections 3 and 4 of that Act, a manufactured home is an improvement for the purposes of real property taxation under the Treaty First Nation Taxation Act, whether or not it falls within the meaning of improvement under that Act.

(2) Section 3 (2) of the Manufactured Home Tax Act must be read as if it provided for the purposes of section 3 (1) of that Act that the owner of a manufactured home on the treaty lands of a taxing treaty first nation is the owner of an improvement within the meaning of improvement under the Treaty First Nation Taxation Act and is liable for taxes imposed under that Act.

(3) Section 4 of the Manufactured Home Tax Act must be read as if it excluded the application of that Act to a manufactured home owned by a taxing treaty first nation and occupied by or on behalf of the taxing treaty first nation.

Tourist Accommodation (Assessment Relief) Act

3   The definition of "designated Act" in section 1 of the Tourist Accommodation (Assessment Relief) Act must be read as if it includes the Treaty First Nation Taxation Act.

Treaty First Nation Taxation Act

4   (1) The Tsawwassen Indian Band is conclusively deemed to have satisfied the requirements of section 2 (2) of the Treaty First Nation Taxation Act.

(2) Land or improvements or both vested in or held by

(a) a taxing treaty first nation, or

(b) a taxing treaty first nation jointly with a municipality or regional district

are exempt from taxation by the taxing treaty first nation to the same extent that land, improvements or both vested in or held by a municipality or a municipality jointly with another municipality or regional district are exempt from taxation by the municipality under section 220 (1) (b) of the Community Charter.

(3) Sections 229 and 230 of the Community Charter apply in relation to a taxing treaty first nation and its treaty lands and, for that purpose, a reference in those sections to a municipality must be read as a reference to the taxing treaty first nation or its treaty lands, as the context requires.

(4) In determining the net taxable value of land and improvements of Tsawwassen First Nation's treaty lands for the purposes of calculating the amount of a requisition directed to the Tsawwassen First Nation for the 2009 taxation year under the Assessment Authority Act, the Police Act, the South Coast British Columbia Transportation Authority Act or the Local Government Act, land excluded from the agricultural land reserve under section 9 (1) of the Tsawwassen First Nations Final Agreement Act must be treated as if it has not been excluded.

2009 property taxation — transitional provisions

5   (1) On the Effective Date the assessor must delete from the assessment roll completed under the Assessment Act for the 2009 taxation year any parcel of land, identified by a specific assessment roll number, that on and after that date will be Tsawwassen Lands.

(2) Subject to this regulation, on the Effective Date, the assessor must complete, in accordance with Part 3 of the Economic Incentive and Stabilization Statutes Amendment Act, 2008, an assessment roll consisting of

(a) the parcels deleted under subsection (1) of this section from the assessment roll completed under the Assessment Act for the 2009 taxation year, and

(b) parcels located within the Former Tsawwassen Reserve that were assessed for the 2009 taxation year under the First Nations Fiscal and Statistical Management Act (Canada).

(3) For the purposes of completing the assessment roll under subsection (2),

(a) the Assessment Act applies,

(b) parcels referred to in subsection (2) (a) of this section must be treated as liable to taxation to the same extent as they were treated as liable to taxation on the assessment roll referred to in subsection (1),

(c) in relation to parcels referred to in subsection (2) (b) of this section, the references to the Assessment Act in the definition of "2008 value" in section 24 (1) of the Economic Incentive and Stabilization Statutes Amendment Act, 2008 and in section 25 (1) of that Act must be read as if they referred to the First Nations Fiscal and Statistical Management Act (Canada), and

(d) the assessor must mail a notice of assessment to each person named on the assessment roll in a form authorized by section 1.1 of the Assessment Authority Act Regulations, B.C. Reg. 497/77, and containing

(i) the information required in a notice under section 1.2 (a) to (g) and (i) of that regulation, and

(ii) a statement as to the method by which an appeal of the assessment may be made to the board and the date by which the notice of appeal under section 50 (3) of the Assessment Act must be delivered to the board.

(4) Section 73 of the Assessment Act does not apply as between regulations under section 19 of the Tsawwassen First Nation Final Agreement Act and the Assessment Act.

(5) An assessment roll completed under subsection (2) of this section is deemed to be a revised assessment roll completed under the Assessment Act and, for the 2009 taxation year, the definition of "revised assessment roll" in the Assessment Act is deemed to include reference to an assessment roll completed under subsection (2) of this section.

(6) For the 2009 taxation year, section 11 of the Assessment Act must be read as if, in addition to changes and amendments referred to in that section as exceptions to paragraphs (a) and (b) of that section, changes and amendments to the assessment roll under subsections (1) and (2) of this section are exceptions to those paragraphs.

(7) If a person is dissatisfied with an individual entry in the assessment roll completed under subsection (2) of this section as it relates to a parcel in the Former Tsawwassen Reserve on a ground referred to in section 32 (1) of the Assessment Act,

(a) the person may appeal the matter to the board in accordance with Part 6 [Appeals to the Board from Review Panel Decisions] of the Assessment Act,

(b) the board has jurisdiction to hear the appeal and may exercise its powers under Parts 5 [Property Assessment Appeal Board] and 6 of the Assessment Act in relation to that appeal, and

(c) Part 6 of the Assessment Act applies in relation to that appeal.

(8) Despite subsection (7) (a) and (c) of this section, section 50 (1.1), (4.1), (4.2) and (4.3) of the Assessment Act do not apply to an appeal under subsection (7) of this section.

(9) Except with leave of the board under section 50 (1.1) of the Assessment Act, no appeal lies to the board in relation to an individual entry in the assessment roll completed under subsection (2) of this section, for a parcel referred to in subsection (2) (a) of this section unless a complaint

(a) was made in accordance with Part 4 of the Assessment Act in respect of the entry for that parcel in the assessment roll referred to in subsection (1) of this section, and

(b) was not withdrawn under section 37 of the Assessment Act.

(10) Tsawwassen First Nation may add to unpaid taxes for land or improvements or both for the 2009 taxation year a penalty not exceeding 10% of the amount remaining unpaid on the date it is due.

(11) If

(a) parcels are deleted under subsection (1) of this section from the assessment roll, and

(b) the net taxable value of land and improvements set out in the notice to Delta under section 119 (6) of the School Act for the 2009 taxation year includes the net taxable value of those parcels,

the minister charged with the administration of the Income Tax Act may write off all or part of the amount of school taxes attributable to the deleted parcels, and, if an amount is written off, a corresponding adjustment must be made to amounts to be raised under section 119 of the School Act by taxation in Delta in the current taxation year, in the manner directed by that minister.

Economic Incentive and Stabilization Statutes Amendment Act, 2008

6   Section 35 of the Economic Incentive and Stabilization Statutes Amendment Act, 2008 must be read, as it applies in relation to the assessment roll completed under section 5 (2) of this regulation, as if references in an enactment to actual value, assessed value or any other amount determined under or in accordance with the Assessment Act also include a reference to the amount as determined under this regulation.

Assessment Act rule respecting application of regulations does not apply

7   Section 74 (5) of the Assessment Act does not apply to this regulation.