Assessment Act Regulation

B.C. Reg. 433/98
O.C. 1512/98

Deposited December 10, 1998

This archived regulation consolidation is current to April 21, 2006 and includes changes enacted and in force by that date. For the most current information, click here.

Assessment Act

Assessment Act Regulation

[includes amendments up to B.C. Reg. 356/2000]

Contents
	1	Definitions
	1.1	Definition of "telecommunications" for purposes of the Act
	2	Property classes for section 6 (7) of the Act
	3	Rounding of values
	4	Prescribed forms
	5	Fees for appeals
	6	Prescribed entities with taxing authority
Form 1
Form 2
Form 3

Definitions

1In this regulation, "Act" means the Assessment Act.

Definition of "telecommunications" for purposes of the Act

1.1For the purposes of the Act, "telecommunications" includes land and improvements used or held for the purposes of, or for purposes ancillary to, the business of a telecommunications common carrier that operates a telephone system, data telecommunications network or cable television undertaking, but does not include land and improvements in respect of a telecommunications common carrier that is a radio or television broadcasting or rebroadcasting undertaking.

[en. B.C. Reg. 356/2000, s. 1.]

Property classes for section 6 (7) of the Act

2Property classes 4, 5 and 6, described in B.C. Reg. 438/81, are specified for the purpose of section 6 (7) of the Act.

Rounding of values

3The commissioner may round the actual values for land and improvements determined under sections 21, 23 and 24 of the Act for each property class

(a)down to the nearest $100, if the value determined is greater than $101 and less than $99 999, and

(b)down to the nearest $1 000, if the value determined is $100 000 or greater.

Prescribed forms

4(1) The certificate referred to in section 42 (2) of the Act must be in Form 1.

(2) Form 2 is required for the purposes of section 16 (4) of the Act in relation to all classes of property described in the Prescribed Classes of Property Regulation (B.C. Reg. 438/81) except property classified as Class 1 that has accommodation for less than 3 families.

(3) Form 3 is required for the purposes of section 69 (3) of the Act.

Fees for appeals

5The appeal fee under section 50 (3) of the Act, or under section 23 (3) of the Forest Land (Reserve) Act, is $30 for each individual entry appealed against on an assessment roll.

Prescribed entities with taxing authority

6(1) For the purposes of section 68 (4) (b) (iii), "taxing authority" means authority under an enactment either to impose taxes or to receive revenue from taxes imposed or collected.

(2) The following are prescribed entities for the purposes of section 68 (4) (b) (iii) of the Act:

(a)an improvement district as defined the Municipal Act;

(b)the Islands Trust as described in the Islands Trust Act.

[am. B.C. Reg. 141/2000.]

Form 1

[Assessment Act, section 42 (2)]

CERTIFICATE OF ROLL CONFIRMATION AND AUTHENTICATION
BY REVIEW PANEL

(for an assessment roll under section 3 (1) of the Act or for a supplementary assessment roll
or further supplementary assessment roll under section 12 of the Act)

[check applicable boxes and complete]

This roll supplementary roll
comprising the assessed values of properties within ....................................................[name of municipality or rural area] and within School District No. ...............................................................[name], is hereby confirmed by the review panel and, except as may be amended on further appeal or by means of an entry in a supplementary assessment roll or further supplementary assessment roll, is hereby certified to be the assessment roll for the year.............. a supplementary roll for the year..............

Signed at ..................................[place], in the Province of British Columbia, on ................[mmm/dd/yyyy]

......................................................................................(chair, review panel)

......................................................................................(member)

Form 2

[Assessment Act, section 16 (4)]

AUTHORIZATION TO RECEIVE CONFIDENTIAL PROPERTY INFORMATION

This form must be completed, signed and filed with an assessor before the assessor may release confidential information to the agent named in respect of the property described in this form or in the attached schedule.

A — General property information (please print)

1	Assessment area or municipality where property is located: ...............................................................
2	Name of person who is authorizing the agent named in item 6: ...........................................................
	Check applicable box: owner authorized signatory of the corporate owner.
	Name of corporation: ..........................................................................................................................
3	Property civic address: *......................................................................................................................
4	Legal description: ...............................................................................................................................
5	Assessment roll number: ..............................
6	Agent's name: .....................................................................................................................................
7	Agent's address: ..................................................................................................................................
8	Agent's daytime telephone number: (......)................. Agent's fax number: (......).................
* If this authorization is in respect of more than one property, attach a completed, signed Schedule of Additional Properties as described below.

B — Owner's authorization

I, ...........................................................[name of owner or, if a corporation, name of authorized signatory], authorize disclosure to my agent of the following confidential information about my property described in items 3, 4 and 5 (and in the attached Schedule, if applicable) for the assessment year(s) of ......................... [check one or more of the following]:

	Field cards or other office records detailing the physical inventory of the property.
	Details of the method of valuation of the property. (This may include costing information and/or details of income, expenses, vacancy or capitalization rate.)
	Income and expense statements for the property that have been returned to the British Columbia Assessment Authority.

Name of owner [please print]: ........................................................................................................................

If corporation, name and position of authorized signatory [please print]: .......................................................
......................................................................................................................................................................

Owner's mailing address: .............................................................................................................................

Owner's daytime telephone number: (......)................. Owner's fax number: (......).................

Signature of owner or authorized signatory: ....................................................... Date: ..........[mmm/dd/yyyy]

Schedule of Additional Properties

	A — Assessment roll number for each additional property	B — Legal description of that property	C — Civic address for that property
1
2
3
4

Signature of owner or authorized signatory: ....................................................... Date: ..........[mmm/dd/yyyy]

Form 3

[Assessment Act, section 69 (3)]

DECLARATION OF PURPOSE FOR THE USE OF ASSESSMENT INFORMATION

A — Declaration (please print)

I, ...........................................................................[name], of .........................................................[address], ........................[city], .................[province], ...........[postal code], certify that I will not use the assessment roll or information contained in the assessment roll or a record referred to in section 69 (1) of the Assessment Act for any of the following prohibited uses or purposes:

(a) to obtain names, addresses or telephone numbers for solicitation purposes, whether the solicitations are made by telephone, mail or any other means;

(b) to harass an individual;

I further certify that any assessment information I receive will be used for the following purpose(s):
[check applicable boxes]

	a complaint or appeal under the Assessment Act;
	a review of an assessment to determine whether or not to file a notice of complaint or notice of appeal;
	other [specify]........................................................................................................................................

I understand that any misuse, directly or indirectly, by me of this information constitutes an offence under the Assessment Act, making me liable to the fines and penalties set out in section 71 of the Act.

Signature: ........................................................................................................... Date: .........[mmm/dd/yyyy]

B — Office use only

Assessment information released:

Note: this regulation replaces B.C. Reg. 265/97

[Provisions of the Assessment Act, R.S.B.C. 1996, c. 20, relevant to the enactment of this regulation: sections 16, 42, 69 and 74]