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[Supplement]
[Updated to September 6, 2000]
1 Section 1 (1) of the Assessment Act is amended in the definition of "trustee"
(a) [Spent]
(b) by striking out "committee," and substituting "substitute decision maker under the Adult Guardianship Act,".
1993-35-66; 1993-67-44.
2 [Repealed 1999-38-4.]
3 The following section is added:
25.1 (1) If any parcel liable to assessment is land in a special enterprise zone under the Special Enterprise Zone and Tax Relief Act, and part of that parcel is leased to a tenant other than a special enterprise as defined in that Act, that part must be treated under this Act as a separate parcel and a separate entry made on the assessment roll in respect of the land or improvements or both.
(2) If part of a parcel of land in a special enterprise zone is treated as a separate parcel under subsection (1), the remainder of the parcel must be treated under this Act as a separate parcel and a separate entry made on the assessment roll in respect of the land or improvements or both.
(3) If the whole of any parcel of land in a special enterprise zone liable to assessment is leased or a part of a parcel is assessed under subsection (1), the owner or lessee may give notice, with full particulars of the duration of the lease, to the assessor and request that copies of all assessment and tax notices issued during the duration of the lease be sent to the lessee, and the assessor must enter the name and address of the lessee on the assessment roll.
1985-57-29.
4 Sections 1 to 3 come into force by regulation of the Lieutenant Governor in Council.
1985-57-30; 1986-2-20; 1993-35-100; 1993-67-65.
Copyright (c) 2001: Queen’s Printer, Victoria, British Columbia, Canada