Section 1 (1) definition of "assessment" BEFORE amended by 2003-96-1, effective December 2, 2003 (Royal Assent).

"assessment" means a valuation of property for taxation purposes;

  Section 1 (1) definition of "assessment roll" BEFORE amended by 2003-66-4, effective December 12, 2003 (BC Reg 478/2003).

"assessment roll" includes a supplementary assessment roll and any amendments made under sections 42, 63 and 65 (10);

  Section 1 (1) definition of "revised assessment roll" was added by 2003-66-4, effective December 12, 2003 (BC Reg 478/2003).

  Section 1 (1) definition of "municipality" BEFORE repealed by 2003-52-21, effective January 1, 2004 (BC Reg 465/2003, repealing BC Reg 428/2003).

"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;

  Section 1 (1) definitions of "forest land", "managed forest land" and "unmanaged forest land" BEFORE repealed by 2003-80-47, effective August 3, 2004 (BC Reg 371/2004).

"forest land" means forest land under section 24;

"managed forest land" means managed forest land under section 24;

"unmanaged forest land" means unmanaged forest land under section 24.

  Section 1 (1) definition of "farm" BEFORE amended by 2007-13-2, effective May 31, 2007 (Royal Assent).

"farm" means an area of land classified as such by the assessor;

  Section 1 (1) definition of "assessment authority" was added by 2007-13-1(a), effective September 24, 2007 (BC Reg 292/2007).

  Section 1 (1) definition of "commissioner" BEFORE repealed by 2007-13-1(b), effective September 24, 2007 (BC Reg 292/2007).

"commissioner" means the assessment commissioner appointed under the Assessment Authority Act, and includes a person authorized in writing by the assessment commissioner to act on his or her behalf for any of the purposes of this Act;

  Section 1 (1) definition of "file" BEFORE amended by 2007-13-1(c), effective September 24, 2007 (BC Reg 292/2007).

"file", in relation to a notice or record required to be filed with an assessor, the board or the commissioner, includes mail to or leave with the assessor, board or commissioner or deposit in the mail receptacle at their office;

  Section 1 (1) definition of "assessment roll number" was added by 2008-11-1, effective June 27, 2008 (BC Reg 208/2008).

  Section 1 (1) definition of "land title office" BEFORE amended by 2007-36-12(a), effective April 3, 2009 (BC Reg 55/2009).

"land title office" means the land title office for the land title district in which the real property referred to is located;

  Section 1 (1) definition of "parcel" BEFORE amended by 2007-36-12(b), effective April 3, 2009 (BC Reg 55/2009).

"parcel" means a lot, block, or other area in which real property is held or into which real property is subdivided and includes the right or interest of an occupier of Crown land but does not include a highway or portion of a highway;

  Section 1 (1) definition of "taxing treaty first nation" was added by 2007-36-12(c), effective April 3, 2009 (BC Reg 55/2009).

  Section 1 (1) definition of "trustee" BEFORE amended by 2007-34-69, effective September 1, 2011 (BC Reg (14/2011).

Note: 2007-34-69 was amended by 2009-22-23, effective October 29, 2009 (Royal Assent)]

"trustee" includes a personal representative, representative under the Representation Agreement Act, guardian, committee, receiver and any person having or taking on 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.

  Section 1 (1) definitions "agricultural land reserve" and "spouse" were added by 2012-2-1, effective September 1, 2012 (BC Reg 138/2012).

  Section 1 (1) definition of "land title office" and "parcel" BEFORE amended by 2014-32-7, effective December 31, 2014 (BC Reg 228/2014).

"land title office" means the land title office for the land title district or the land registry office of a treaty first nation for its treaty lands, as the case may be, in which the real property referred to is located;

"parcel" means a lot, block, or other area in which real property is held or into which real property is subdivided and includes the right or interest of an occupier of Crown land or treaty lands but does not include a highway or portion of a highway;

  Section 1 (1) definition of "Nisga'a land registry" was added by 2014-32-7, effective December 31, 2014 (BC Reg 228/2014).

  Section 1 (1) definition of "electronic transmission" was added by 2021-18-1, effective June 17, 2021 (Royal Assent).

  Section 1 (1) definitions of "eligible supportive housing property", "regional health board" and "timber" were added by 2024-13-3(a), (c) and (e), effective April 25, 2024 (Royal Assent).

  Section 1 (1) definition of "Nisg̱a'a land registry" BEFORE amended by 2024-13-3(b), effective April 25, 2024 (Royal Assent).

"Nisg̱a'a land registry" has the same meaning as in section 10.01 of the Nisg̱a'a Final Agreement Act;

  Section 1 (1) definition of "taxing treaty first nation" BEFORE repealed by 2024-13-3(d), effective April 25, 2024 (Royal Assent).

"taxing treaty first nation" has the same meaning as in the Treaty First Nation Taxation Act;

  Section 2 (b) BEFORE amended by 2003-66-5, effective December 12, 2003 (BC Reg 478/2003).

(b) for each property class specified for the purpose of this section by regulation of the Lieutenant Governor in Council, estimates of the distribution of value changes that have occurred in the property class in the municipality since the authentication of the previous assessment roll and the completion of any supplementary roll.

  Section 2 (part) BEFORE amended by 2007-13-3, effective September 24, 2007 (BC Reg 292/2007).

  Section 2 BEFORE amended by 2007-36-13, effective April 3, 2009 (BC Reg 55/2009).

Note: 2007-36-13 was amended by 2008-42-9, effective April 3, 2009 (BC Reg 55/2009).

  Section 2 BEFORE amended by 2014-32-8, effective December 31, 2014 (BC Reg 228/2014).

  Section 2 (part) BEFORE amended by 2020-14-42, effective August 14, 2020 (Royal Assent).

  Section 2 BEFORE amended by 2024-13-4, effective April 25, 2024 (Royal Assent).

  Section 3 (1) (a) BEFORE amended by 2007-36-14(a), effective April 3, 2009 (BC Reg 55/2009).

(a) complete a new assessment roll containing a list of each property that is in a municipality or rural area and that is liable to assessment, and

  Section 3 (7) (b) BEFORE amended by 2007-36-14(b), effective April 3, 2009 (BC Reg 55/2009).

(b) in the case of a district municipality or rural area, set down the address of an owner as the post office located nearest the land in question.

  Section 3 (1) (a) BEFORE amended by 2014-32-9, effective December 31, 2014 (BC Reg 228/2014).

(a) complete a new assessment roll containing a list of each property that is in a municipality, the treaty lands of a taxing treaty first nation or another rural area and that is liable to assessment, and

  Section 3 (7) (b) BEFORE amended by 2014-32-9, effective December 31, 2014 (BC Reg 228/2014).

(b) in the case of a district municipality, the treaty lands of a taxing treaty first nation or another rural area, set down the address of an owner as the post office located nearest the land in question.

  Section 3 (1) (b) BEFORE amended by 2021-18-2(a), effective June 17, 2021 (Royal Assent).

(b) mail a notice of assessment to each person named in the assessment roll.

  Section 3 (3) BEFORE amended by 2021-18-2(b), effective June 17, 2021 (Royal Assent).

(3) The assessment roll and notice of assessment must be in the form and contain the information specified by regulations made under the Assessment Authority Act.

  Section 3 (7) (part) BEFORE amended by 2021-18-2(c), effective June 17, 2021 (Royal Assent).

(7) If the address of the owner is not known to the assessor or is not recorded in the land title office, the assessor must,

  Section 3 (8) was added by 2021-18-2(d), effective June 17, 2021 (Royal Assent).

  Section 3 (1) BEFORE amended by 2024-13-5(a) and (b), effective April 25, 2024 (Royal Assent).

(1) On or before December 31 of each year, the assessor must

(a) complete a new assessment roll containing a list of each property that is in a municipality, the treaty lands of a taxing treaty first nation, Nisg̱a'a Lands or another rural area and that is liable to assessment, and

(b) deliver an assessment notice to each person named in the assessment roll.

  Section 3 (2.1) and (2.2) were added by 2024-13-5(c), effective April 25, 2024 (Royal Assent).

  Section 3 (7) (b) BEFORE amended by 2024-13-5(d), effective April 25, 2024 (Royal Assent).

(b) in the case of a district municipality, the treaty lands of a taxing treaty first nation, Nisg̱a'a Lands or another rural area, set down the address of an owner as the post office located nearest the land in question.

  Section 3 (8) (part) BEFORE amended by 2024-13-5(e), effective April 25, 2024 (Royal Assent).

(8) The assessment notice must be delivered to the person named in the assessment roll

  Section 4 (3) was added by 2004-12-1, effective March 31, 2004 (Royal Assent).

  Section 5 BEFORE re-enacted by 2007-13-4, effective September 24, 2007 (BC Reg 291/2007).

  Section 6 (4) repealed by 2004-12-2, effective March 31, 2004 (Royal Assent).

(4)  Before completion of the assessment roll, the assessor must mail to each person from whom the assessor has received a notice and request under section 4, 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.

  Section 6 (5) BEFORE amended by 2004-12-2, effective March 31, 2004 (Royal Assent).

(5)  Before completion of the assessment roll, the assessor must send by registered mail a true copy of any assessment notice sent by the assessor under section 3 to any person from whom the assessor 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.

  Section 6 (3) and (5) BEFORE amended by 2021-18-3, effective June 17, 2021 (Royal Assent).

(3) Despite section 3, if property is wholly exempt from taxation, the assessor need not mail an assessment notice in respect of that property.

(5) An assessor must provide, to any person who requests it and pays the prescribed fee, the information contained in the current assessment notice sent by the assessor under section 3.

  Section 7 (2) (b) BEFORE amended by 2003-66-6, effective December 12, 2003 (BC Reg 478/2003).

(b) the assessment roll authenticated under section 42 (2);

  Section 7 (1) repealed by 2004-12-3, effective March 31, 2004 (Royal Assent).

  Section 7 (2) and (3) BEFORE amended by 2007-36-15, effective April 3, 2009 (BC Reg 55/2009).

(2)  The assessor must provide the following, as soon as they become available, to the appropriate municipality or regional district:

(a) the assessment roll completed under section 3;

(b) the revised assessment roll;

(c) an amendment to the assessment roll ordered or directed under section 63 or 65 (10).

(3)  Despite section 69 (1), the assessment rolls and amendments referred to in subsection (2) of this section must be provided to the municipality or regional district free of charge.

  Section 7 (2) and (3) BEFORE amended by 2014-32-10, effective December 31, 2014 (BC Reg 228/2014).

(2) The assessor must provide the following, as soon as they become available, to the appropriate municipality, regional district or taxing treaty first nation:

(a) the assessment roll completed under section 3;

(b) the revised assessment roll;

(c) an amendment to the assessment roll ordered or directed under section 63 or 65 (10).

(3) Despite section 69 (1), the assessment rolls and amendments referred to in subsection (2) of this section must be provided to the municipality, regional district or taxing treaty first nation free of charge.

  Section 7 (2) and (3) BEFORE amended by 2020-14-42, effective August 14, 2020 (Royal Assent).

(2) The assessor must provide the following, as soon as they become available, to the appropriate municipality, regional district or taxing treaty first nation and to the Nisg̱a'a Lisims Government:

(a) the assessment roll completed under section 3;

(b) the revised assessment roll;

(c) an amendment to the assessment roll ordered or directed under section 63 or 65 (10).

(3) Despite section 69 (1), the assessment rolls and amendments referred to in subsection (2) of this section must be provided to the appropriate municipality, regional district or taxing treaty first nation, and to the Nisg̱a'a Lisims Government, free of charge.

  Section 7 (2) (part) and (3) BEFORE amended by 2024-13-6, effective April 25, 2024 (Royal Assent).

(2) The assessor must provide the following, as soon as they become available, to the appropriate municipality, regional district or taxing treaty first nation and to the Nisg̱a'a Nation:

(3) Despite section 69 (1), the assessment rolls and amendments referred to in subsection (2) of this section must be provided to the appropriate municipality, regional district or taxing treaty first nation, and to the Nisg̱a'a Nation, free of charge.

  Section 8 (1) BEFORE amended by 2007-13-5, effective September 24, 2007 (BC Reg 292/2007).

(1)  An assessor must maintain the assessment roll for the geographic area assigned to that assessor by the commissioner.

  Section 9 BEFORE amended by 2004-12-4, effective March 31, 2004 (Royal Assent).

  Section 10 (1) and (2) BEFORE amended by 2003-66-7, effective December 12, 2003 (BC Reg 478/2003).

(1)  In accordance with section 34, the assessor must notify a review panel of all errors or omissions in the assessment roll completed under section 3.

(2)  The assessor must not make changes to the completed assessment roll without the consent of the review panel.

  Section 10 (3) (b) BEFORE amended by 2006-17-1(a), effective July 21, 2006 (BC Reg 238/2006).

(b) after October 31 and before the following January 1, a manufactured home is moved to a new location or destroyed;

  Section 10 (3) (c.1) was added by 2006-17-1(b), effective July 21, 2006 (BC Reg 238/2006).

  Section 11 and 11 (b) BEFORE amended by 2003-66-8, effective December 12, 2003 (BC Reg 478/2003).

  Section 11 (b) BEFORE amended by 2007-36-16, effective April 3, 2009 (BC Reg 55/2009).

(b) for all purposes, the assessment roll of the municipality or rural area, as the case may be, until the next revised assessment roll.

  Section 11 (b) BEFORE amended by 2014-32-11, effective December 31, 2014 (BC Reg 228/2014).

(b) for all purposes, the assessment roll of the municipality, treaty lands of the taxing treaty first nation or other rural area, as the case may be, until the next revised assessment roll.

  Section 11 (a) (iii) BEFORE amended by 2021-18-4, effective June 17, 2021 (Royal Assent).

(iii) the omission to mail the notice, and

  Section 11 (b) BEFORE amended by 2024-13-6, effective April 25, 2024 (Royal Assent).

(b) for all purposes, the assessment roll of the municipality, treaty lands of the taxing treaty first nation, Nisg̱a'a Lands or other rural area, as applicable, until the next revised assessment roll.

  Section 12 (4) BEFORE amended by 2003-66-9, effective December 12, 2003 (BC Reg 478/2003).

(4)  Despite sections 10, 11 and 42, and in addition to supplementary assessments under subsections (2) and (3), the commissioner may, at any time before December 31 of the year following completion of the assessment roll under section 3, on the commissioner's own initiative or if requested by an assessor, correct errors and supply omissions in a completed assessment roll, and an assessor, if instructed by the commissioner, must correct errors and supply omissions in the completed assessment roll by means of entries in a supplementary assessment roll.

  Section 12 (4) and (5) BEFORE amended by 2007-13-6, effective September 24, 2007 (BC Reg 292/2007).

(4)  Despite sections 10, 11 and 42, and in addition to supplementary assessments under subsections (2) and (3), the commissioner may, at any time before December 31 of the year following completion of the assessment roll under section 3, on the commissioner's own initiative or if requested by an assessor, correct errors and omissions in a completed assessment roll, and an assessor, if instructed by the commissioner, must correct errors and omissions in the completed assessment roll by means of entries in a supplementary assessment roll.

(5)  The commissioner must not make a change or amendment that would be contrary to an amendment in the assessment roll ordered or directed by the board under section 63 or 65 (10).

  Section 13 (2) (b) BEFORE amended by 2003-66-10, effective December 12, 2003 (BC Reg 478/2003).

(b) ensure the complaint is brought before a review panel at the next sitting of review panels.

  Section 13.1 was enacted and added to Part 2 by 2007-13-7, effective September 24, 2007 (BC Reg 292/2007).

  Section 14 BEFORE amended by 2007-13-8, effective September 24, 2007 (BC Reg 292/2007).

  Section 15 (1) BEFORE repealed by 2007-13-9(a), effective September 24, 2007 (BC Reg 292/2007).

(1)  In this section and section 16, "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.

  Section 15 (2) and (4) BEFORE amended by 2007-13-9(b), (c) and (d), effective September 24, 2007 (BC Reg 292/2007).

(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.

(4)  The commissioner is not bound by the information provided, but may, if the commissioner has reason to doubt its accuracy, assess the property in the manner and for the amount the commissioner believes to be correct.

  Section 15 (2) BEFORE amended by 2021-18-5, effective June 17, 2021 (Royal Assent).

(2) Before or after the completion of the assessment roll, an authorized person may, by notice served personally or sent by mail, require a person who owns, occupies or disposes of property to provide to the authorized person, within 21 days or a longer period specified in the notice, information for any purpose related to the administration of this Act.

  Section 16 (1) to (4) BEFORE amended by 2007-13-10(a), effective September 24, 2007 (BC Reg 292/2007).

(1)  The commissioner may enter on any premises and may examine any property

(a) to determine an assessment of land and improvements, in respect of which the commissioner thinks a person may be liable to assessment, or

(b) to confirm an assessment.

(2)  The commissioner must be given access to, and may examine and take copies of and extracts from, the books, accounts, vouchers, documents and appraisals of the person referred to in subsection (1), who must, on request, furnish every facility and assistance required for the entry and examination.

(3)  The commissioner, a member of a review panel, a member of the board or any other person who has custody or control of information or records obtained or created under this Act must 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 review panel, the board or a court of law,

(c) in accordance with subsection (4), or

(d) in accordance with a regulation under subsection (6).

(4)  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 a form has not been prescribed for the property class, authorized in writing by the owner.

  Section 16 (1) (a) BEFORE amended by 2007-13-10(b), effective September 24, 2007 (BC Reg 292/2007).

(a) to determine an assessment of land and improvements, in respect of which the commissioner thinks a person may be liable to assessment, or

  Section 17 (2) BEFORE amended by 2007-13-11, effective September 24, 2007 (BC Reg 292/2007).

(2)  All public officers and officers and employees of Crown corporations and agencies must, on the written request of the commissioner or assessor, provide without fee all information as may be requested to complete assessments under this Act.

  Section 17 (1) BEFORE amended by 2007-36-17(a), effective April 3, 2009 (BC Reg 55/2009).

(1)  If land of the Crown has been leased, granted or sold, the minister of the relevant ministry must immediately advise the assessor of the assessment area in which the land is located, the name and address of the lessee, grantee or purchaser, the legal description, consideration and other details of the transfer.

  Section 17 (2) BEFORE amended by 2007-36-17(b), effective April 3, 2009 (BC Reg 55/2009).

(2)  All public officers and officers and employees of Crown corporations and agencies must, on the written request of an authorized person, provide without fee all information as may be requested to complete assessments under this Act.

  Section 18 (3) and (4) were added by 2006-17-2, effective July 21, 2006 (BC Reg 238/2006).

  Section 18.1 was added by 2003-96-2, effective December 2, 2003 (Royal Assent).

  Section 18.1 BEFORE amended by 2007-36-18, effective April 3, 2009 (BC Reg 55/2009).

  Section 19 (10) (c) BEFORE amended by 2000-7-196, effective January 1, 2001 (BC Reg 399/2000).

(c) included under section 880 (3) (b) of the Local Government Act in a schedule to an official community plan.

  Section 19 (7.1) was added by 2000-7-195, effective March 8, 2002 (BC Reg 02/41).

  Section 19 (5) BEFORE amended by 2003-96-3, effective December 2, 2003 (Royal Assent).

(5)  If the land and improvements are liable to assessment under section 26, 27 or 28, the assessor must include in the factors that he or she considers under subsection (3), any restriction placed on the use of the land and improvements by the owner of the fee.

  Section 19 (1) definition of "strata accommodation property" was added by 2007-13-12(a), effective June 21, 2007 (BC Reg 221/2007).

  Section 19 (1.1) and (14.1) were added by 2007-13-12(d), effective June 21, 2007 (BC Reg 221/2007).

  Section 19 (8) and (11) (part) BEFORE amended by 2007-13-12(b) and (c), effective September 24, 2007 (BC Reg 292/2007).

(8)  Despite any requirement of this section respecting actual value, if 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 the owner and occupier owned and occupied the eligible residential property as his or her principal place of residence during the entire 10 year period ending on the preceding October 31, the actual value of the eligible residential property, for the purpose of the assessment roll for the calendar year following that October 31, must be determined taking into consideration only the actual use of the land and improvements that comprise the eligible residential property and not taking into consideration any other use to which the land or improvements could be put.

(11)  Despite this or any other Act, the assessor, unless ordered by the commissioner, need not, in respect of land and improvements that are exempt from taxation,

  Section 19 (1) definition of "eligible supportive housing property" was added by 2008-11-2(a) (part), effective June 27, 2008 (BC Reg 208/2008).

  Section 19 (14.01) to (14.04) were added by 2008-11-2(d), effective June 27, 2008 (BC Reg 208/2008).

  Section 19 (1) definitions of "accommodation unit", "leasehold accommodation property" and "leasehold unit" were added by 2008-11-2(a), effective October 27, 2008 (BC Reg 297/2008).

  Section 19 (1.1) BEFORE amended by 2008-11-2(b), (c), effective October 27, 2008 (BC Reg 297/2008).

(1.1)  For the purposes of the definition of "strata accommodation property", a strata lot is not rented or offered for rent as overnight accommodation if the strata lot is used or available for parking, storage or similar purposes or for commercial purposes other than overnight accommodation.

  Section 19 (14.1) (a.1), (a.2), (a.3), (c.1), (c.2) and (d.1) were added by 2008-11-2(e), effective October 27, 2008 (BC Reg 297/2008).

  Section 19 (14.1) (b) BEFORE amended by 2008-11-2(f), effective October 27, 2008 (BC Reg 297/2008).

(b) respecting the inclusion of strata accommodation property in the class 1 property class for all or a portion of a year if specified conditions are met, which conditions may relate to any matters respecting the property, including matters other than the defined type or use of land and improvements included in that property class;

  Section 19 (7) BEFORE amended by 2007-36-19(a), effective April 3, 2009 (BC Reg 55/2009).

(7)  In determining actual value, the assessor must give consideration to any terms or conditions contained in a covenant registered under section 219 of the Land Title Act.

  Section 19 (10) BEFORE amended by 2007-36-19(b), effective April 3, 2009 (BC Reg 55/2009).

(10)  Despite any requirement of this section respecting actual value, the actual value of land and improvements must be determined by taking into consideration the terms and conditions of any heritage protection of the property if, on October 31 following the valuation date under section 18, land and improvements, or a portion of the land and improvements, is

(a) designated under section 9 of the Heritage Conservation Act,

(b) designated under section 967 of the Local Government Act or section 593 of the Vancouver Charter, or

(c) included under section 970.1 (3) (b) of the Local Government Act in a schedule to an official community plan.

  Section 19 (10) (d) was added by 2007-36-19(b), effective April 3, 2009 (BC Reg 55/2009).

  Section 19 (10) (d) was added by 2007-36-19(b), effective April 3, 2009 (BC Reg 55/2009).

  Section 19 (1) definition "eligible supportive housing property" BEFORE amended by 2009-22-75(a), effective October 30, 2009 (BC Reg 261/2009).

"eligible supportive housing property", in relation to a taxation year, means property that is used by or on behalf of a person who received funding from the government in the preceding calendar year for the provision of supportive housing on that property;

  Section 19 (1) definition "regional health board" was added by 2009-22-75(b), effective October 30, 2009 (BC Reg 261/2009).

  Section 19 (14.1) (d.2) and (14.2) to (14.5) were added by 2012-9-7, effective May 14, 2012 (Royal Assent).

  Section 19 (7) and (10) BEFORE amended by 2014-32-12, effective December 31, 2014 (BC Reg 228/2014).

(7) In determining actual value, the assessor must give consideration to any terms or conditions contained in a covenant registered under section 219 of the Land Title Act or a covenant of the same nature registered under a law of a treaty first nation in the land registry office of the treaty first nation.

(10) Despite any requirement of this section respecting actual value, the actual value of land and improvements must be determined by taking into consideration the terms and conditions of any heritage protection of the property if, on October 31 following the valuation date under section 18, land and improvements, or a portion of the land and improvements, is

(a) designated under section 9 of the Heritage Conservation Act ,

(b) designated under section 967 of the Local Government Act or section 593 of the Vancouver Charter ,

(c) included under section 970.1 (3) (b) of the Local Government Act in a schedule to an official community plan, or

(d) treaty lands designated under a law of the treaty first nation enacted for the purpose of conserving and protecting heritage sites and heritage objects.

  Section 19 (10) (b) and (c) BEFORE amended by RS2015-1-RevSch, effective January 1, 2016 [coming into force of RS2015-1].

(b) designated under section 967 of the Local Government Act or section 593 of the Vancouver Charter,

(c) included under section 970.1 (3) (b) of the Local Government Act in a schedule to an official community plan,

  Section 19 (5) and (8) BEFORE amended by 2023-10-15, effective March 30, 2023 (Royal Assent).

(5) If the land and improvements are to be assessed under section 26, 27 or 28, the assessor must include in the factors that he or she considers under subsection (3), any restriction placed on the use of the land and improvements by the owner of the fee.

(8) Despite any requirement of this section respecting actual value, if 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 assessment authority that the owner and occupier owned and occupied the eligible residential property as his or her principal place of residence during the entire 10 year period ending on the preceding October 31, the actual value of the eligible residential property, for the purpose of the assessment roll for the calendar year following that October 31, must be determined taking into consideration only the actual use of the land and improvements that comprise the eligible residential property and not taking into consideration any other use to which the land or improvements could be put.

  Section 19 (12) BEFORE amended by 2023-37-194, effective November 8, 2023 (Royal Assent).

(12) Despite 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.

  Section 19 (1) definitions of "eligible supportive housing property" and "regional health board" BEFORE repealed by 2024-13-7, effective April 25, 2024 (Royal Assent).

"eligible supportive housing property", in relation to a taxation year, means property that is used by or on behalf of a person who received funding from the government or a regional health board in the preceding calendar year for the provision of supportive housing on that property;

"regional health board" means a board as defined in section 1 of the Health Authorities Act;

  Section 19.1 was enacted by 2007-13-13, effective June 21, 2007 (BC Reg 221/2007).

  Section 19.1 (1) (a) BEFORE amended by 2009-22-76, effective October 29, 2009 (Royal Assent).

(a) except in respect of classifying the strata lot for the 2008 taxation year, the strata lot was classified as being only in the class 1 property class for the previous taxation year, and

  Section 19.2 was enacted by 2024-13-8, effective April 25, 2024 (Royal Assent).

  Section 19.3 was enacted by 2024-13-8, effective April 25, 2024 (Royal Assent).

  Section 20 (4) (a) BEFORE amended by 2007-13-14, effective June 21, 2007 (BC Reg 220/2007).

(a) the actual value of the land as determined under section 19, and

  Section 20 (5) and (6) BEFORE amended by 2007-13-15, effective September 24, 2007 (BC Reg 292/2007).

(5)  For the purposes of the definition of "cost of industrial improvement" in subsection (1), subject to the prior approval of the Lieutenant Governor in Council, the commissioner by order may establish or adopt by reference manuals establishing rates, formulas, rules or principles for the calculation of the cost of replacing an existing industrial improvement described in that definition.

(6)  If, for the year 2000 and subsequent taxation years, in the opinion of the Lieutenant Governor in Council the assessed values for a class of plant are substantially different in a taxation year than they were in the previous taxation year, the Lieutenant Governor in Council may, by regulation, order that the changes in assessed values be phased in by the commissioner as directed in the regulation.

  Section 20 (5.1) (a) BEFORE amended by 2007-13-16, effective September 24, 2007 (BC Reg 292/2007).

(a) kept at the offices of the British Columbia Assessment Authority, and

  Section 20 (1) definition of "industrial improvement", paragraph (q) BEFORE amended by 2017-10-3, effective November 2, 2017 (Royal Assent).

(q) loading cargo onto sea going ships or barges, and associated cargo storage and loading facilities, including grain elevators.

  Section 20 (1) definitions of "eligible major industry property" and "relevant year" were added by 2018-38-1(a), effective October 31, 2018 (Royal Assent).

  Section 20 (8) to (12) were added by 2018-38-1(b), effective October 31, 2018 (Royal Assent).

  Section 20.1 (3) (a) BEFORE amended by 2007-13-14, effective June 21, 2007 (BC Reg 220/2007).

(a) the actual value of the land as determined under section 19, and

  Section 20.1 (4) BEFORE amended by 2007-13-15, effective September 24, 2007 (BC Reg 292/2007).

(4)  For the purposes of this section, subject to the prior approval of the Lieutenant Governor in Council, the commissioner by order may establish or adopt by reference manuals establishing rates, formulas, rules or principles for the calculation of cost.

  Section 20.1 (6) (a) BEFORE amended by 2007-13-16, effective September 24, 2007 (BC Reg 292/2007).

(a) kept at the offices of the British Columbia Assessment Authority, and

  Section 20.1 (1) definition of "power plant" BEFORE amended by 2019-36-82(a), effective October 31, 2019 (Royal Assent).

"power plant" means any structure designed and built to contain boilers, turbines or compressors for the purposes of, or for purposes ancillary to, generating electricity;

  Section 20.1 (3) (b) (ii) BEFORE amended by 2019-36-82(b), effective October 31, 2019 (Royal Assent).

(ii) any other improvements on the property,

  Section 20.1 (4.1) BEFORE amended by 2019-36-82(c), effective October 31, 2019 (Royal Assent).

(4.1) For the purposes of this section, the Lieutenant Governor in Council may make regulations prescribing depreciation rates and principles for the application of depreciation.

  Section 20.1 (5) BEFORE amended by 2019-36-82(d), effective October 31, 2019 (Royal Assent).

(5) Orders under subsection (4) and regulations under subsection (4.1) may be different for individual properties or properties with different categories of dams, power plants and substations.

  Section 20.2 was enacted by 2007-13-17, effective September 24, 2007 (BC Reg 291/2007).

  Section 20.2 (1) definition of "assessment roll number" BEFORE repealed by 2008-11-3, effective June 27, 2008 (BC Reg 208/2008).

"assessment roll number" means the alphanumeric identifier described as an assessment roll number on an assessment roll and used to identify a particular property;

  Section 20.3 was enacted by 2007-13-18, effective June 21, 2007 (BC Reg 220/2007).

  Section 20.3 (1) definition of "assessment roll number" BEFORE repealed by 2008-11-3, effective June 27, 2008 (BC Reg 208/2008).

"assessment roll number" means the alphanumeric identifier described as an assessment roll number on an assessment roll and used to identify a particular property;

  Section 20.3 (2) BEFORE amended by 2010-2-59(a), effective March 31, 2010 (Royal Assent).

(2)  The actual value of designated port land is,

(a) in respect of the first taxation year or that portion of the first taxation year to which this section applies to the designated port land, the prescribed actual value, and

(b) in respect of any subsequent taxation year, the actual value as determined in accordance with the regulations.

  Section 20.3 (4) (a) BEFORE amended by 2010-2-59(b), effective March 31, 2010 (Royal Assent).

(a) is to be by assessment roll number, and

  Section 20.3 (5) BEFORE repealed by 2010-2-59(c), effective March 31, 2010 (Royal Assent).

(5)  Subject to subsection (6), in order to be effective for a taxation year, a regulation under subsection (3) (a) must be in force on or before October 31 in the preceding year.

  Section 20.3 (6) (part) BEFORE amended by 2010-2-59(d), effective March 31, 2010 (Royal Assent).

(6)  If land

  Section 20.3 (6.1) was added by 2010-2-59(e), effective March 31, 2010 (Royal Assent).

  Section 20.4 was enacted by 2008-11-4, effective June 27, 2008 (BC Reg 208/2008).

  Section 20.5 was enacted by 2016-21-4, effective May 19, 2016 (Royal Assent).

  Section 21 (2) (b.1) was added by 2002-48-1, effective May 30, 2002 (Royal Assent).

  Section 21 (3) BEFORE amended by 2002-48-1, effective May 30, 2002 (Royal Assent).

(3)  For the purposes of subsection (2), "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 in the year previous to the year in which the assessment roll is prepared, and

(ii)  at a location that has average construction and installation difficulty.

  Section 21 (4.1) and (4.2) were added by 2002-48-1, effective May 30, 2002 (Royal Assent).

  Section 21 (6) BEFORE amended by 2002-48-1, effective May 30, 2002 (Royal Assent).

(6)  An appeal under subsection (5) of rates prescribed in respect of improvements referred to in subsection (1) (a) to (c) must be made, heard and decided only on the ground that the commissioner did not prescribe the rates in accordance with subsection (2) (a) or (b), or both.

  Section 21 (8) BEFORE amended by 2004-45-67, effective December 3, 2004 (BC Reg 516/2004).

Note: above was amended by 2004-57-6, effective December 3, 2004 (BC Reg 516/2004).

(8)  For the purposes of an appeal under this section, sections 50 (4) (b) to (g) and (5), 52 (2) to (4), 53 to 56 and 58 to 62 and Part 7 apply with all necessary changes.

  Section 21 (1) (part) and (2) (part) BEFORE amended by 2007-13-15, effective September 24, 2007 (BC Reg 292/2007).

(1)  The actual value of the following must be determined using rates prescribed by the commissioner:

(2)  In prescribing rates respecting improvements referred to in subsection (1) (a) to (c), the commissioner

  Section 21 (4) to (6) BEFORE amended by 2007-13-15, effective September 24, 2007 (BC Reg 292/2007).

(4)  In prescribing rates respecting the right of way referred to in subsection (1) (d) and (e), the commissioner must base the rates on the criteria prescribed under section 74 (2) (f).

(4.1)  If, in the opinion of the commissioner, the rate prescribed for the purposes of subsection (1) is substantially different in a taxation year than it was in the previous taxation year, the commissioner, by regulation, may order that the rate change be phased in as directed in the regulation.

(4.2)  For the purposes of subsection (4.1), the commissioner may make regulations specifying types of improvements or rights of way for which rate changes are to be phased in over a period of up to 3 years and for that purpose may make regulations

(a) prescribing the manner in which the rate changes are to be phased in, and

(b) prescribing different rates and periods of time for the phasing in of rate changes for different types of improvements or rights of way.

(5)  The rates prescribed by the commissioner are subject to appeal to the board by notice filed with the board and the commissioner before February 1 following receipt of the assessment notice.

(6)  An appeal under subsection (5) of rates prescribed in respect of improvements referred to in subsection (1) (a) to (c) must be made, heard and decided only on the ground that the commissioner did not prescribe the rates in accordance with one or more of subsection (2) (a), (b) or (b.1).

  Section 21 (9) to (11) BEFORE amended by 2007-13-15, effective September 24, 2007 (BC Reg 292/2007).

(9)  If, on an appeal referred to in subsection (6), the board decides that the commissioner did not prescribe the rates in accordance with one or both of paragraphs (a) and (b) of subsection (2), the board must

(a) refer the rates back to the commissioner for the purpose of prescribing new rates under subsection (10), and

(b) advise the commissioner of its reasons.

(10)  If rates prescribed under subsection (1) (a), (b) or (c) are referred back to the commissioner by the board, the commissioner may prescribe new rates to replace those rates within

(a) 3 months after 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.

(11)  Rates prescribed under subsection (1) (a), (b) or (c) that are referred back to the commissioner by the board remain in full force until

(a) new rates are prescribed under subsection (10), or

(b) the time for prescribing new rates under subsection (10) has expired,

whichever is earlier.

  Section 21 (5) BEFORE amended by 2021-18-6, effective June 17, 2021 (Royal Assent).

(5) The rates prescribed by the assessment authority are subject to appeal to the board by notice filed with the board and the assessment authority before February 1 following receipt of the assessment notice.

  Section 21 (4.2) (part) BEFORE amended by 2024-13-9, effective April 25, 2024 (Royal Assent).

(4.2) For the purposes of subsection (4.1), the assessment authority may make regulations specifying types of improvements or rights of way for which rate changes are to be phased in over a period of up to 3 years and for that purpose may make regulations

  Section 23 (3) BEFORE amended by 2003-6-11, effective October 23, 2003 (Royal Assent).

(3)  Subject to the approval of the Lieutenant Governor in Council, the commissioner must prescribe standards for classification of land as a farm.

  Section 23 (4) BEFORE amended by 2007-13-19, effective May 31, 2007 (Royal Assent).

(4)  Land classified by the assessor as a farm must, while so classified, be valued at its actual value as a farm, without regard to its value for other purposes.

  Section 23 (1) and (7) BEFORE amended by 2007-13-15, effective September 24, 2007 (BC Reg 292/2007).

(1)  An owner of land who wants all or part of the land classified as a farm must apply to the assessor using the application form, and following the procedure, prescribed by the commissioner.

(7)  For the purposes of valuing a farm under subsection (4), the commissioner must 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.

  Section 23 (0.1), (3.1), (3.2) and (3.3) were added by 2012-2-2, effective September 1, 2012 (BC Reg 138/2012).

  Section 23 (3.1) (e) BEFORE amended by 2018-56-41, effective February 22, 2019 (BC Reg 30/2019).

(e) the land is in an agricultural land reserve on October 31 of the year preceding the taxation year in respect of which the application is made;

  Section 24 (1) (c) (ii) in the definition of "managed forest land" BEFORE amended by 2003-55-68, effective January 31, 2004 (BC Reg 7/2004).

(ii)  the Forest Practices Code of British Columbia Act,

  Section 24 BEFORE re-enacted by 2003-80-48, effective August 3, 2004 (BC Reg 371/2004).

  Section 24 (1) in the definition of "managed forest land", paragraph (b) (ii) BEFORE amended by 2003-80-49, effective August 3, 2004 (BC Reg 371/2004).

(ii)  the Forest Practices Code of British Columbia Act,

  Section 24 (1) in paragraph (e) of the definition of "managed forest land" BEFORE amended by 2007-13-15, effective September 24, 2007 (BC Reg 292/2007).

(e) that meets other requirements prescribed by regulation of the commissioner for classification of land as managed forest land under this Act;

  Section 24 (7) BEFORE amended by 2007-13-15, effective September 24, 2007 (BC Reg 292/2007).

(7)  For the purpose of valuing managed forest land, the commissioner must prescribe land value schedules for use by assessors in determining the actual value of the land.

  Section 24 (8) (a) (ii) and (b) (ii) BEFORE amended by 2007-13-15, effective September 24, 2007 (BC Reg 292/2007).

(ii)  schedules of timber values prescribed by the commissioner under subsection (9);

(ii)  schedules of timber values prescribed by the commissioner under subsection (9).

  Section 24 (9) and (10) BEFORE amended by 2007-13-15, effective September 24, 2007 (BC Reg 292/2007).

(9)  The commissioner must 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) in relation to timber cut from 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;

(d) in relation to timber cut from an interior area as defined in the regulations, the average price for logs, delivered to the nearest sawmill, in the year of cutting 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.

(10)  An owner of managed forest land must submit to the commissioner the following information respecting the forest land:

(a) the volume of timber scaled under the Forest Act;

(b) other matters prescribed by regulation of the commissioner;

(c) other information that the commissioner may require that is not inconsistent with this Act and the regulations.

  Section 24 (3) (a) (ii) BEFORE amended by 2023-10-16, effective March 30, 2023 (Royal Assent).

(ii) under section 31 (2) (b) of the Private Managed Forest Land Act that the owner has withdrawn his or her management commitment, or

  Section 24 (1) definition of "timber" BEFORE repealed by 2024-13-10, effective April 25, 2024 (Royal Assent).

"timber" means timber as defined in the Forest Act.

  Section 24.1 was enacted by 2024-13-11, effective April 25, 2024 (Royal Assent).

  Section 24.2 was enacted by 2024-13-11, effective April 25, 2024 (Royal Assent).

  Section 26 (5) BEFORE amended by 2000-11-2, effective January 1, 2001.

(5)  As soon as the assessor ascertains that land is held or occupied in the manner referred to in subsection (1), the assessor must enter the land with improvements on it on a supplementary assessment roll in the name of the holder or occupier whose interest must be assessed at the actual value of the land and improvements.

  Section 26 (1) BEFORE amended by 2003-96-4, effective December 2, 2003 (Royal Assent).

(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.

  Section 26 (2) BEFORE amended by 2007-13-20, effective June 21, 2007 (BC Reg 220/2007).

(2)  The land referred to in subsection (1) with the improvements on it must be entered in the assessment roll in the name of the holder or occupier, whose interest must be valued at the actual value of the land and improvements determined under section 19.

  Section 27 (1) BEFORE amended by 2003-96-5, effective December 2, 2003 (Royal Assent).

(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.

  Section 27 (2) BEFORE amended by 2007-13-20, effective June 21, 2007 (BC Reg 220/2007).

(2)  The land and improvements referred to in subsection (1) must be entered in the assessment roll in the name of the holder or occupier, whose interest must be valued at the actual value of the land and improvements determined under section 19.

  Section 28 (1) BEFORE amended by 2003-96-6, effective December 2, 2003 (Royal Assent).

(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.

  Section 28 (2) BEFORE amended by 2007-13-20, effective June 21, 2007 (BC Reg 220/2007).

(2)  The land referred to in subsection (1) with the improvements on it must be entered in the assessment roll in the name of the holder or occupier, whose interest must be valued at the actual value of the land and improvements determined under section 19.

  Section 31 (1) to (4) BEFORE amended by 2003-47-14, effective February 13, 2004 (BC Reg 45/2004).

(1)  The minister must appoint property assessment review panels to review and consider the annual assessments of land and improvements in British Columbia.

(2)  Each review panel consists of 3 members, one of whom must be designated by the minister as chair.

(3)  The minister may determine the remuneration and expenses payable to the members of a review panel and the terms of their appointment.

(4)  If a member of a review panel resigns or is otherwise unable to complete the term of his or her appointment, the minister may appoint a person to replace the member for the balance of that term.

  Section 31 (6) and (7) was added by 2003-47-14, effective February 13, 2004 (BC Reg 45/2004).

  Section 31 (7) BEFORE amended by 2004-45-68, effective December 3, 2004 (BC Reg 516/2004).

Note: amended by 2004-57-7, effective December 3, 2004 (BC Reg 516/2004).

(7)  Sections 1, 4, 6 to 8 and 10 of the Administrative Tribunals Appointment and Administration Act apply to a review panel.

  Section 31 (1) BEFORE amended by 2005-32-13, effective December 6, 2005 (BC Reg 347/2005).

(1)  The minister must appoint property assessment review panels, each comprised of 3 members, to review and consider the annual assessments of land and improvements in British Columbia.

  Section 31 (1) (a) and (b) BEFORE were added by 2005-32-13, effective December 6, 2005 (BC Reg 347/2005).

  Section 31 (6) BEFORE amended by 2007-14-5(a), effective October 18, 2007 (BC Reg 311/2007).

(6)  If a member is absent or incapacitated for an extended period of time or expects to be absent for an extended period of time, the minister may appoint another person, who would otherwise be qualified for appointment as a member, to replace the member until the member returns to duty or the member's term expires, whichever comes first.

  Section 31 (6.1) was added by 2007-14-5(b), effective October 18, 2007 (BC Reg 311/2007).

  Section 31 (7) BEFORE amended by 2007-14-5(c), effective October 18, 2007 (BC Reg 311/2007).

(7)  Sections 1, 4, 6 to 8, 10, 18, 40 (1) to (4), 44, 48, 49, 55, 56 and 61 of the Administrative Tribunals Act apply to a review panel.

  Section 31 (1) (b) BEFORE amended by 2007-41-53, effective November 30, 2007 (BC Reg 399/2007).

(b) in accordance with the Greater Vancouver Transportation Authority Act, parking site rolls as that term is defined in section 131 of that Act.

  Section 31 (2) and (3) BEFORE amended by 2015-10-40, effective December 18, 2015 (BC Reg 240/2015).

(2) The minister must appoint and designate one member of each panel as the chair of the panel, after a merit based process, to hold office for an initial term of 3 to 5 years.

(3) The minister may appoint members of a panel, other than the chair, after a merit based process, to hold office for an initial term of 2 to 4 years.

  Section 31 (5) BEFORE amended by 2023-10-17, effective March 30, 2023 (Royal Assent).

(5) A member of a review panel must faithfully, honestly and impartially perform his or her duties and must not, except in the proper performance of those duties, disclose to any person any information obtained as a member.

  Section 32 (2) BEFORE amended by 2003-54-27,Sch A, effective April 1, 2004 (BC Reg 11/2004).

(2)  Subject to the requirements in section 33, the Minister of Finance and Corporate Relations or the commissioner may make a complaint against all or any part of the completed assessment roll, based on any of the grounds specified in subsection (1) of this section.

  Section 32 (2) BEFORE amended by 2007-13-15, effective September 24, 2007 (B.C. Reg 292/2007).

(2)  Subject to the requirements in section 33, the Minister of Finance or the commissioner may make a complaint against all or any part of the completed assessment roll, based on any of the grounds specified in subsection (1) of this section.

  Section 32 (3.1) was added by 2007-36-20, effective April 3, 2009 (BC Reg 55/2009).

  Section 32 (3.2) was added by 2014-32-13, effective December 31, 2014 (BC Reg 228/2014).

  Section 32 (3.1) BEFORE amended by 2024-13-12, effective April 25, 2024 (Royal Assent).

(3.1) Subject to the requirements in section 33, a taxing treaty first nation may make a complaint against all or any part of the completed assessment roll relating to its treaty lands, based on any of the grounds specified in subsection (1) of this section.

  Section 34 BEFORE amended by 2003-66-12, effective December 12, 2003 (BC Reg 478/2003).

  Section 35 (1) BEFORE amended by 2003-66-13, effective December 12, 2003 (BC Reg 478/2003).

(1)  On receiving a complaint under section 33 (1), the assessor must

  Section 35 (3) (a), (4) and (5) BEFORE repealed by 2003-66-13, effective December 12, 2003 (BC Reg 478/2003).

(a) the assessor has obtained consent from an owner of the property for making that recommendation, or

(4)  If the assessor is unable to obtain consent for the recommendation under subsection (3) (a), the assessor must deliver to the owner notice of the hearing.

(5)  The notice referred to in subsection (4) must be delivered to the owner at least 5 days before the hearing of the recommendation.

  Section 35 (2) BEFORE amended by 2014-32-14, effective December 31, 2014 (BC Reg 228/2014).

(2) Despite subsection (1) (c), if the complaint is made under section 32 (2), (3) or (4), the requirement set out in subsection (1) (c) of this section is satisfied by publication of notice of the hearing in 2 current issues of a newspaper circulating in the municipality or rural area in which the property that is the subject of the complaint is located.

  Section 35 (2) BEFORE amended by 2024-13-12, effective April 25, 2024 (Royal Assent).

(2) Despite subsection (1) (c), if the complaint is made under section 32 (2), (3), (3.1), (3.2) or (4), the requirement set out in subsection (1) (c) of this section is satisfied by publication of notice of the hearing in 2 current issues of a newspaper circulating in the municipality, the treaty lands of the taxing treaty first nation, Nisg̱a'a Lands or the other rural area, in which the property that is the subject of the complaint is located.

  Section 38 (4) and (7) (c) BEFORE amended by 2003-66-14, effective December 12, 2003 (BC Reg 478/2003).

(4)  A review panel must

(a) before March 16 complete

(i)  any investigation referred to in subsection (2) (a), and

(ii)  adjudication of the matters set for its consideration under section 36, and

(b) before April 1 authenticate the assessment roll as amended.

(c) for the purposes of section 36 (2), but subject to the requirement of subsection (4) (a) of this section, adjourn the hearings from day to day or from time to time and from place to place within the geographic area of the review panel's jurisdiction.

  Section 38 (1) BEFORE amended by 2007-36-21, effective April 3, 2009 (BC Reg 55/2009).

(1)  A review panel may review and consider the assessment roll and the individual entries made in it to ensure accuracy and that assessments are at actual value applied in a consistent manner in the municipality or rural area.

  Section 38 (1) BEFORE amended by 2014-32-15, effective December 31, 2014 (BC Reg 228/2014).

(1) A review panel may review and consider the assessment roll and the individual entries made in it to ensure accuracy and that assessments are at actual value applied in a consistent manner in the municipality, treaty lands of the taxing treaty first nation or other rural area.

  Section 38 (7) (b) BEFORE amended by 2023-10-18, effective March 30, 2023 (Royal Assent).

(b) administer an oath or solemn affirmation to a person or witness before his or her evidence is taken, and

  Section 38 (1) BEFORE amended by 2024-13-12, effective April 25, 2024 (Royal Assent).

(1) A review panel may review and consider the assessment roll and the individual entries made in it to ensure accuracy and that assessments are at actual value applied in a consistent manner in the municipality, treaty lands of the taxing treaty first nation, Nisg̱a'a Lands or other rural area.

  Section 39 BEFORE re-enacted by 2004-45-69, effective December 3, 2004 (BC Reg 516/2004).

  Section 41 (1.1) was added by 2003-66-15, effective December 12, 2003 (BC Reg 478/2003).

  Section 41 (2) and (2) (a) BEFORE amended by 2003-66-15, effective December 12, 2003 (BC Reg 478/2003).

(2)  Notice under subsection (1) must include

(a) a statement that the decision may be appealed to the board in accordance with section 50, and

  Section 42 (2) BEFORE repealed by 2003-66-16, effective December 12, 2003 (BC Reg 478/2003).

(2)  A review panel must review the amended assessment roll and confirm and authenticate the roll by completing and attaching to it a certificate in the prescribed form

  Section 43 (1), (3), (5) to (7) BEFORE amended by 2003-47-15, effective February 13, 2004 (BC Reg 45/2004).

(1)  The Lieutenant Governor in Council must establish a property assessment appeal board and appoint at least 6 persons as members of the board.

(3)  The Lieutenant Governor in Council must designate one of the members as the chair of the board and one or more members as vice chairs of the board.

(5)  During the illness or absence of the chair, a vice chair may act in the chair's place.

(6)  The Lieutenant Governor in Council may determine the terms of appointment, duties and remuneration of members, and the terms, duties and remuneration may be different for different members.

(7)  A member of the board must be reimbursed for reasonable travelling and out of pocket expenses necessarily incurred in carrying out his or her duties.

  Section 43 (3) BEFORE amended by 2004-45-70, effective October 15, 2004 (BC Reg 425/2004).

(3)  The Administrative Tribunals Appointment and Administration Act applies to the property assessment appeal board.

  Section 43 (2) (a) BEFORE amended by 2007-13-21, effective September 24, 2007 (BC Reg 292/2007).

(a) appeals from decisions of the review panels under Part 4 or from omissions or refusals by them to adjudicate complaints made under section 33 (1),

  Section 43 (2) (b) BEFORE amended by 2007-13-15, effective September 24, 2007 (BC Reg 292/2007).

(b) appeals from the rates prescribed by the commissioner under section 21,

  Section 43 (3) BEFORE amended by 2007-14-6, effective October 18, 2007 (BC Reg 311/2007).

(3)  Sections 1 to 11, 13 to 16, 17 (2), 18 to 20, 28, 29, 31 (1) (a), (b) and (e), (2) and (3), 32, 33, 34 (3) and (4), 35, 37 to 40, 44, 48, 49, 50 (2) to (4), 51, 53 to 56, 60 (a) and (b) and 61 of the Administrative Tribunals Act apply to the property assessment appeal board.

  Section 43 (1) (part) BEFORE amended by 2015-10-40, effective December 18, 2015 (BC Reg 240/2015).

(1) The property assessment appeal board is continued consisting of at least 6 members appointed after a merit based process as follows:

  Section 43 (3) BEFORE repealed by 2015-10-41, effective December 18, 2015 (BC Reg 240/2015).

(3) Sections 1 to 11, 13 to 16, 17 (2), 18 to 20, 28, 29, 31 (1) (a), (b) and (e), (2) and (3), 32, 33, 34 (3) and (4), 35, 37 to 40, 44, 46.3, 48, 49, 50 (2) to (4), 51, 53 to 56, 60 (a) and (b) and 61 of the Administrative Tribunals Act apply to the property assessment appeal board.

  Section 43 (8) BEFORE amended by 2023-10-19, effective March 30, 2023 (Royal Assent).

(8) A member of the board must faithfully, honestly and impartially perform his or her duties and must not, except in the proper performance of those duties, disclose to any person any information obtained as a member.

  Section 43.1 was enacted by 2015-10-42, effective December 18, 2015 (BC Reg 240/2015).

  Section 44 (7) BEFORE repealed by 2003-47-16, effective February 13, 2004 (BC Reg 45/2004).

(7)  A member who resigns or whose term expires may continue to sit and make determinations in a proceeding if the member was assigned to the proceeding during office and all determinations made by that member are as effective as though he or she holds office.

  Section 44 (8) was added by 2004-45-71, effective October 15, 2004 (BC Reg 425/2004).

  Section 46 (4) BEFORE amended by 2003-66-17, effective December 12, 2003 (BC Reg 478/2003).

(4)  The board may at any time require the commissioner to provide any information or record, obtained or created under this Act, that is in the custody or control of the British Columbia Assessment Authority, including, without limitation, an authenticated assessment roll and any information respecting an assessment dealt with by a review panel.

  Section 46 (1) BEFORE repealed by 2004-45-72, effective October 15, 2004 (BC Reg 425/2004).

(1)  The board may make rules of practice and procedure, consistent with this Act and the regulations, for conducting proceedings before it.

  Section 46 (4) BEFORE amended by 2007-13-15, effective September 24, 2007 (BC Reg 292/2007).

(4)  The board may at any time require the commissioner to provide any information or record, obtained or created under this Act, that is in the custody or control of the British Columbia Assessment Authority, including, without limitation, a revised assessment roll and any information respecting an assessment dealt with by a review panel.

  Section 46 (4) BEFORE amended by 2007-13-16, effective September 24, 2007 (BC Reg 292/2007).

(4)  The board may at any time require the commissioner to provide any information or record, obtained or created under this Act, that is in the custody or control of the British Columbia Assessment Authority, including, without limitation, a revised assessment roll and any information respecting an assessment dealt with by a review panel.

  Section 47 BEFORE repealed by 2004-45-72, effective October 15, 2004 (BC Reg 425/2004).

  Section 49 (1) BEFORE amended by 2007-14-212,Sch, effective December 1, 2007 (BC Reg 354/2007).

(1)  In accordance with a regulation made under section 74 (2) (g) (iv), the board must annually and at other times it considers appropriate, report to the minister on its activities under this Act and the regulations.

  Section 49.1 was enacted and added to Part 6 by 2007-13-22, effective September 24, 2007 (BC Reg 292/2007).

  Section 50 (1) BEFORE amended by 2003-66-18, effective December 12, 2003 (BC Reg 478/2003).

(1)  Subject to the requirements of subsections (2) to (4), a person may appeal to the board if the person is dissatisfied

(a) with a decision of a review panel, or

(b) with an omission or refusal of the review panel to adjudicate a complaint made under section 33 (1).

  Section 50 (1.1), (4.1), (4.2) and (4.3) were added by 2007-13-23, effective September 24, 2007 (BC Reg 292/2007).

  Section 50 (5) BEFORE amended by 2023-10-20, effective March 30, 2023 (Royal Assent).

(5) If a notice of appeal is deficient or if the prescribed appeal fee is outstanding, the chair of the board may in his or her discretion allow a reasonable period of time within which the notice may be perfected or the fee is to be paid.

  Section 51 (d) BEFORE amended by 2007-13-24, effective September 24, 2007 (BC Reg 292/2007).

(d) the commissioner;

  Section 51 (c) BEFORE amended by 2007-36-22, effective April 3, 2009 (BC Reg 55/2009).

(c) the municipality or regional district in respect of which the property is located;

  Section 51 (c) BEFORE amended and (c.1) was added by 2014-32-16, effective December 31, 2014 (BC Reg 228/2014).

(c) the municipality, regional district or taxing treaty first nation in respect of which the property is located;

  Section 51 (c) BEFORE amended by 2024-13-12, effective April 25, 2024 (Royal Assent).

(c) if the property is located in a municipality, a regional district or the treaty lands of a taxing treaty first nation, the municipality, regional district or taxing treaty first nation, as applicable;

  Section 52 (3) and (4) BEFORE repealed by 2004-45-72, effective October 15, 2004 (BC Reg 425/2004).

(3)  The board may permit a person to take part in an appeal as an intervenor.

(4)  An intervenor may take part in an appeal only to the extent permitted by the board.

  Section 52 (2) BEFORE amended by 2007-13-25, effective September 24, 2007 (BC Reg 292/2007).

(2)  The board may direct that any other person who may be affected by the appeal may be added as a party to the appeal, including, without limitation, a local government in respect of which the property is located, the government or the commissioner.

  Section 52 (2) (a) BEFORE amended by 2007-36-23, effective April 3, 2009 (BC Reg 55/2009).

(a) a local government in respect of which the property is located, or

  Section 52 (2) (a.1) was added by 2014-32-17, effective December 31, 2014 (BC Reg 228/2014).

  Section 52 (2) (a) BEFORE amended by 2024-13-12, effective April 25, 2024 (Royal Assent).

(a) a local government or taxing treaty first nation in respect of which the property is located,

  Section 53 BEFORE repealed by 2004-45-72, effective October 15, 2004 (BC Reg 425/2004).

  Section 54 BEFORE repealed by 2004-45-72, effective October 15, 2004 (BC Reg 425/2004).

  Section 55 (1) BEFORE amended by 2004-45-73, effective October 15, 2004 (BC Reg 425/2004).

(1)  The chair of the board may direct that an appeal under this Part be heard by any means the chair considers appropriate in the circumstances, including, without limitation, by telephone conference, on the basis of written submissions or by submissions made in person by the parties and any intervenors.

  Section 56 BEFORE repealed by 2004-45-74, effective October 15, 2004 (BC Reg 425/2004).

  Section 57 (4) BEFORE amended by 2007-13-26, effective September 24, 2007 (BC Reg 292/2007).

(4)  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

  Section 57 (1) (a) BEFORE amended by 2007-36-24(a), effective April 3, 2009 (BC Reg 55/2009).

(a) may reopen the whole question of the property's assessment to ensure accuracy and that assessments are at actual value applied in a consistent manner in the municipality or rural area, and

  Section 57 (4) BEFORE amended by 2007-36-24(b) and (c), effective April 3, 2009 (BC Reg 55/2009).

(4)  The board may order the assessment authority 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.

  Section 57 (1) (a) and (4) BEFORE amended by 2014-32-18, effective December 31, 2014 (BC Reg 228/2014).

(a) may reopen the whole question of the property's assessment to ensure accuracy and that assessments are at actual value applied in a consistent manner in the municipality, treaty lands of the taxing treaty first nation or other rural area, and

(4) The board may order the assessment authority to reassess at actual value land and improvements in all or part of a municipality, the treaty lands of a taxing treaty first nation or another rural area, whether or not they are the subject of the appeal, if the board finds

(a) that the assessments in the municipality, treaty lands or rural area, or in part of any 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, treaty lands or rural area, or in part of any of them, are below their actual value.

  Section 57 (1) (a) BEFORE amended by 2024-13-12, effective April 25, 2024 (Royal Assent).

(a) may reopen the whole question of the property's assessment to ensure accuracy and that assessments are at actual value applied in a consistent manner in the municipality, treaty lands of the taxing treaty first nation, Nisg̱a'a Lands or other rural area, and

  Section 57 (4) (part) BEFORE amended by 2024-13-12, effective April 25, 2024 (Royal Assent).

(4) The board may order the assessment authority to reassess at actual value land and improvements in all or part of a municipality, the treaty lands of a taxing treaty first nation, Nisg̱a'a Lands or other rural area, whether or not they are the subject of the appeal, if the board finds

  Section 58 BEFORE repealed by 2004-45-74, effective October 15, 2004 (BC Reg 425/2004).

  Section 61 (2) BEFORE repealed by 2004-45-74, effective October 15, 2004 (BC Reg 425/2004).

(2)  On request by a party to the appeal, the board must provide written reasons for its decision.

  Section 62 (1) (b) BEFORE amended by 2007-13-27, effective September 24, 2007 (BC Reg 292/2007).

(b) the commissioner, if the commissioner was not a party.

  Section 63 (2) BEFORE amended by 2003-66-19, effective December 12, 2003 (BC Reg 478/2003).

(2)  If there is a conflict between the authenticated assessment roll and an amendment made under this section, the amendment prevails.

  Section 64 (1) BEFORE amended by 2004-45-75, effective October 15, 2004 (BC Reg 425/2004).

(1)  At any stage of a proceeding before it, the board, on its own initiative or at the request of one or more of the persons affected by the appeal, may refer a question of law arising in the proceeding, in the form of a stated case, to the Supreme Court.

  Section 64 (1.1) was added by 2004-45-75, effective October 15, 2004 (BC Reg 425/2004).

  Section 65 (1) BEFORE amended by 2007-13-28(a), effective September 24, 2007 (BC Reg 292/2007).

(1)  Subject to subsection (2), a person affected by a decision of the board on appeal, including a local government, the government, the commissioner or an assessor acting with the consent of the commissioner, may require the board to refer the decision to the Supreme Court for appeal on a question of law alone in the form of a stated case.

  Section 65 (3) (b) BEFORE amended by 2007-13-28(b), effective September 24, 2007 (BC Reg 292/2007).

(b) the commissioner, if the commissioner was not a party.

  Section 65 (1) BEFORE amended by 2007-36-25, effective April 3, 2009 (BC Reg 55/2009).

(1)  Subject to subsection (2), a person affected by a decision of the board on appeal, including a local government, the government or the assessment authority, may require the board to refer the decision to the Supreme Court for appeal on a question of law alone in the form of a stated case.

  Section 65 (1) BEFORE amended by 2014-32-19, effective December 31, 2014 (BC Reg 228/2014).

(1) Subject to subsection (2), a person affected by a decision of the board on appeal, including a local government, a taxing treaty first nation, the government or the assessment authority, may require the board to refer the decision to the Supreme Court for appeal on a question of law alone in the form of a stated case.

  Section 65 (1) BEFORE amended by 2024-13-12, effective April 25, 2024 (Royal Assent).

(1) Subject to subsection (2), a person affected by a decision of the board on appeal, including a local government, a taxing treaty first nation, the government, the Nisg̱a'a Nation or the assessment authority, may require the board to refer the decision to the Supreme Court for appeal on a question of law alone in the form of a stated case.

  Section 65.1 was enacted by 2021-18-7, effective June 17, 2021 (Royal Assent).

  Section 66 (1) (c) BEFORE amended by 2003-66-20, effective December 12, 2003 (BC Reg 478/2003).

(c) when it becomes available, information from or respecting an assessment roll as it is amended or changed under section 12, 42, 63 or 65 (10).

  Section 66 (2) BEFORE amended by 2003-54-27,Sch A, effective April 1, 2004 (BC Reg 11/2004).

(2)  Despite section 69 (1), information under subsection (1) of this section must be provided to the government free of charge and in the form and manner required by the Minister of Finance and Corporate Relations.

  Section 66 (1.1) was added by 2005-16-1(a), effective March 3, 2005 (Royal Assent).

  Section 66 (2) BEFORE amended by 2005-16-1(b), effective March 3, 2005 (Royal Assent).

(2)  Despite section 69 (1), information under subsection (1) of this section must be provided to the government free of charge and in the form and manner required by the Minister of Finance.

  Section 66 (1) (part) BEFORE amended by 2007-8-3, effective December 31, 2006 [retro from March 29, 2007 (Royal Assent)].

(1)  The commissioner must provide assessment information to the government for purposes of determining tax liability or collecting a tax under the School Act and the Taxation (Rural Area) Act, as follows:

  Section 66 (1) and (1.1) BEFORE amended by 2007-13-29, effective September 24, 2007 (BC Reg 292/2007).

(1)  The commissioner must provide assessment information to the government for purposes of determining tax liability or collecting a tax under the Police Act, the School Act and the Taxation (Rural Area) Act, as follows:

(a) before February 1 in each year, information from or respecting the completed assessment roll on December 31 of the previous year;

(b) before March 26 in each year, information from or respecting the assessment roll as amended by the review panels in that year;

(c) when it becomes available, information from or respecting an assessment roll as it is amended or changed under section 10, 12, 42, 63 or 65 (10).

(1.1)  On request of the government, the commissioner must provide assessment inventory and valuation information to the government for purposes of determining a school tax refund under section 131.1 of the School Act.

  Section 66 (3) was added by 2010-3-24, effective March 31, 2010 (Royal Assent).

  Section 66 (3) BEFORE amended by 2011-11-20, effective December 31, 2011 (BC Reg 245/2011).

(3)  Before April 15 in each year, the assessment authority must provide free of charge to regional hospital district boards information setting out the current year net taxable value of all land and improvements in each member municipality and the rural area in the district, on both the completed and the revised assessment rolls, for the purpose of requisitioning and raising funds under the Hospital District Act.

  Section 66 (4) was added by 2014-32-20, effective December 31, 2014 (BC Reg 228/2014).

  Section 66 (1) (part) BEFORE amended by 2018-46-152, effective November 27, 2018 (Royal Assent).

(1) The assessment authority must provide assessment information to the government for purposes of determining tax liability or collecting a tax under the Police Act, the School Act and the Taxation (Rural Area) Act, as follows:

  Section 66 (0.1) was added by 2024-13-13(a), effective April 25, 2024 (Royal Assent).

  Section 66 (1) (part) and (3) BEFORE amended by 2024-13-13(b) and (c), effective April 25, 2024 (Royal Assent).

(1) The assessment authority must provide assessment information to the government for purposes of determining tax liability or collecting a tax under the Speculation and Vacancy Tax Act, the Police Act, the School Act and the Taxation (Rural Area) Act, as follows:

(3) Before April 15 in each year, the assessment authority must provide free of charge to regional hospital district boards information setting out the current year net taxable value of all land and improvements in each member municipality, the treaty lands of each taxing treaty first nation and the other rural area, in the district, on both the completed and the revised assessment rolls, for the purpose of requisitioning and raising funds under the Hospital District Act.

  Section 67 BEFORE amended by 2004-45-76, effective October 15, 2004 (BC Reg 425/2004).

  Section 68 (4) (a) BEFORE amended by 2004-64-12, effective October 21, 2004 (Royal Assent).

(a) to a person or for a purpose specified in section 33 (a) to (r) of the Freedom of Information and Protection of Privacy Act,

  Section 68 (1) and (3) BEFORE amended by 2007-13-30, effective September 24, 2007 (BC Reg 292/2007).

(1)  On application by an owner, the commissioner may omit or obscure the owner's name, address or other information about the owner that would ordinarily be included in an assessment roll if, in the commissioner's opinion, the inclusion of the name, address or other information could reasonably be expected to threaten the safety or mental or physical health of the owner or a member of the owner's household.

(3)  For the purpose of tracing unauthorized use of information, the commissioner may have fictitious or false entries or information included in an assessment roll or other record related to an assessor's valuations under Part 2 or 3, that is available for public inspection under this Act or may otherwise be disclosed in accordance with a regulation under section 16 (6).

  Section 68 (4) (b) (ii) BEFORE amended by 2007-36-26, effective April 3, 2009 (BC Reg 55/2009).

(ii)  a municipality or regional district;

  Section 68 (4) (b) (ii.1) was added by 2014-32-21, effective December 31, 2014 (BC Reg 228/2014).

  Section 68 (4) (b) (ii.1) BEFORE amended by 2020-14-42, effective August 14, 2020 (Royal Assent).

(ii.1) the Nisg̱a'a Lisims Government;

  Section 68 (2) (a) (iii) BEFORE amended by 2021-18-8, effective June 17, 2021 (Royal Assent).

(iii) accessible through the B.C. OnLine information service, and

  Section 68 (4) (a) BEFORE amended by 2021-39-51, effective November 25, 2021 (Royal Assent).

(a) to a person or for a purpose specified in section 33.1 or 33.2 of the Freedom of Information and Protection of Privacy Act,

  Section 68 (4) (b) (ii) BEFORE amended by 2024-13-14, effective April 25, 2024 (Royal Assent).

(ii) a municipality, regional district or taxing treaty first nation;

  Section 69 (1) BEFORE amended by 2007-13-31, effective September 24, 2007 (BC Reg 292/2007).

(1)  Subject to the requirements of this section and section 68 and any prescribed limits on the fees that may be charged, if this Act, or a regulation under this Act, requires or authorizes the disclosure or public inspection or other use of or access to a record, including an assessment roll, a person may obtain a copy of the record or assessment roll on payment of any fee that may be set for the copy by the commissioner or by the chair of the board, as the case may be.

  Section 70 (1) (a) and (b) BEFORE amended by 2007-14-201,Sch, effective December 1, 2007 (BC Reg 354/2007).

(1)  A person who does any of the following commits an offence:

(a) provides false or misleading information when required by or under this Act to provide information;

(b) makes a false or misleading statement or declaration when required by or under this Act to make a statement or declaration.

  Section 74 (2) (c) BEFORE amended by 2003-96-7, effective December 2, 2003 (Royal Assent).

(c) exempting classes of interest in land or improvements, or both, from liability to assessment under section 26, 27, 28 or 29;

  Section 74 (2) (t) BEFORE amended by 2004-45-77, effective October 15, 2004 (BC Reg 425/2004).

(t) respecting orders that may be made by the board in its proceedings, including, without limitation, the nature or types of orders that may be made under section 54;

  Section 74 (2) (f) BEFORE amended by 2007-13-31, effective September 24, 2007 (BC Reg 292/2007).

(f) prescribing criteria to be applied by the commissioner in prescribing rates under section 21 (1) (d) and (e), including different criteria for different categories of right of way;

  Section 74 (2) (g) (i) and (h) BEFORE amended by 2007-13-31, effective September 24, 2007 (BC Reg 292/2007).

(i)  forms and returns required by the commissioner or by the board,

(h) 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 the commissioner to determine the actual value of the property;

  Section 74 (3) BEFORE amended by 2007-13-31, effective September 24, 2007 (BC Reg 292/2007).

(3)  For purposes of any regulation made under subsection (2) (h), the information referred to in subsection (2) (h) must be segregated, in a manner specified by the commissioner, according to the location of the property of the corporations.

  Section 74 (2) (h.1) and (3.1) were added by 2007-13-32, effective September 24, 2007 (BC Reg 291/2007).

  Section 74 (4) BEFORE amended by 2007-13-16, effective September 24, 2007 (BC Reg 292/2007).

(4)  For the purposes of this Act, the British Columbia Assessment Authority may make bylaws, not inconsistent with this Act or the regulations, that it considers necessary or advisable.

  Supplement, Section 3 BEFORE repealed by 2002-12-1, effective March 31, 2002 [retro from April 11, 2002 (Royal Assent)].

3 The following section is added: