This archived statute consolidation is current to November 2, 1999 and includes changes enacted and in force by that date. For the most current information, click here.

ESQUIMALT AND NANAIMO RAILWAY BELT TAX ACT

[RSBC 1996] CHAPTER 121

Contents

Section

 

1

Definitions

 

2

Application of Act

 

3

Use and dedication of land

 

4

Alienated land liable to taxation

 

5

Returns

 

6

Alienated land to be assessed at actual value

 

7

Tax rate

 

8

Taxes are a lien and charge

 

9

Taxes additional to other taxes

 

10

Time and manner of payment

 

11

Power to forgive part of tax

 

12

Taxation (Rural Area) Act applies

 

13

Power to make regulations

Definitions

1 In this Act:

"alienated" includes

(a) disposed of by the railway company by

(i) severance, sale, agreement for sale, deed, lease, licence, agreement to lease or license, or

(ii) any other form of agreement or method by which any part of the title or right of occupancy or use is transferred to a person or by which the right to use or cut timber is transferred to a person, and

(b) used by the railway company for other than railroad purposes;

"assessor" means an assessor appointed under the Assessment Authority Act;

"land of the railway company" means the land acquired by The Esquimalt and Nanaimo Railway Company from Canada under grants dated April 21, 1887 and October 4, 1905, under An Act relating to the Island Railway, the Graving Dock and Railway Lands of the Province, S.B.C. 1884, c. 14, and by An Act respecting the Vancouver Island Railway, the Esquimalt Graving Dock and certain railway lands of the Province of British Columbia, granted to the Dominion, S.C. 1884, c. 6;

"railway company" means The Esquimalt and Nanaimo Railway Company.

Application of Act

2 This Act applies only to land of the railway company alienated on or after February 20, 1946.

Use and dedication of land

3 (1) Land is deemed to be used by the railway company if it is dedicated or assigned by the railway company for use by the railway company.

(2) If land is used by the railway company without dedication or assignment from which the boundaries of the area can be ascertained, the area is the area that is reasonably appropriate for the use indicated or contemplated.

(3) The area that is reasonably appropriate must be defined by the assessor.

(4) If the use extends beyond the defined area, there is deemed to be a new alienation.

(5) In the case of an option, the land is deemed to be alienated on the date

(a) the option is exercised, or

(b) a person acquires a right under the option to use the land or to cut or carry away trees, timber or logs from the land.

Alienated land liable to taxation

4 (1) If land of the railway company is alienated, it is liable to taxation under this Act.

(2) The owner in fee simple of the land must, on and after the date of alienation, be assessed and taxed on the alienated land and is liable for payment of the tax.

Returns

5 Within 30 days after an alienation, the railway company must make a return to the Surveyor of Taxes in the prescribed form.

Alienated land to be assessed at actual value

6 (1) Alienated land must be assessed at its actual value as at the date of alienation.

(2) The assessment must include the value of the timber on the land.

Tax rate

7 The tax on alienated land is 25% of the assessed value of the land.

Taxes are a lien and charge

8 (1) Tax imposed under this Act forms a lien and charge in favour of the government on the land on which the tax is imposed.

(2) The lien or charge has priority over any other lien, charge or encumbrance on that land.

Taxes additional to other taxes

9 Tax imposed under this Act is in addition to any other tax imposed on the land under any other Act.

Time and manner of payment

10 (1) The taxpayer may pay

(a) the total tax within 3 months after the date of the assessment, or

(b) the tax by annual installments, but the tax must be paid in full within 10 years after the date of the assessment.

(2) Annual installments are to be based on the ratio of the value of the trees cut during each year to the total assessed value of the land, but the annual installment must not be less than 1/10 of the total tax.

(3) If the total tax is paid within 3 months after the date of the assessment, a discount of 10% must be allowed on the date payment is made.

(4) The Lieutenant Governor in Council may prescribe how the tax is to be paid.

Power to forgive part of tax

11 If before the tax is paid the value of the alienated land is reduced because of fire or other physical disaster, the minister may forgive as much of the tax as the minister considers just.

Taxation (Rural Area) Act applies

12 (1) Subject to this Act, the Taxation (Rural Area) Act applies to the assessment, levy, collection and recovery of all taxes under this Act and to the addition of interest to delinquent taxes, in the same manner as to delinquent taxes under the Taxation (Rural Area) Act.

(2) For the purposes of the Taxation (Rural Area) Act, taxes imposed under this Act are deemed to be, and, on collection and recovery, must be accounted for as, taxes imposed under that Act.

(3) Part 4 of the Taxation (Rural Area) Act applies to this Act.

(4) For the purposes of this Act, the Court of Revision must sit from time to time.

Power to make regulations

13 (1) The Lieutenant Governor in Council may make regulations referred to in section 41 of the Interpretation Act.

(2) Without limiting subsection (1), the Lieutenant Governor in Council may make regulations as follows:

(a) overcoming any deficiency in this Act;

(b) relaxing the strictness of the incidence or the collection of the tax under this Act in cases where great public inconvenience or great hardship or injustice could not otherwise be avoided.