British Columbia Order in Council — Order under Assessment Authority, s (O.C. 209/2021)

O.C. 209/2021

British Columbia — Orders in Council

PROVINCE OF BRITISH COLUMBIA ORDER OF THE LIEUTENANT GOVERNOR IN COUNCIL Order in Council No. , Approved and Ordered Lieutenant Governor Executive Council Chambers, Victoria Minister of Finance Presiding Member of the Executive Council (This

part is for administrative purposes only and is not part of the Order.) Authority under which Order is made: Act and section: Assessment Authority Act, R.S.B.C. 1996, c. 21, s. 17 (2) Other: O10502743 On the recommendation of the undersigned, the Lieutenant Governor, by and with the advice and consent of the Executive Council, orders that approval is given to the British Columbia Assessment Authority to make the bylaw in the attached Appendix. 209 April 1, 2021 APPENDIX The British Columbia Assessment Authority, in accordance with section 17 (2) of the Assessment Authority Act, makes the following bylaw to maintain the operating fund under the Assessment Authority Act. 2021/2022 ASSESSMENT AUTHORITY BYLAW 1.

For the 2021/2 fiscal year, there is levied on the net taxable value of all land and improvements in the Province, other than property that is taxable for school purposes only by special Act and the treaty lands of a taxing treaty first nation and land and improvements within the Nis ×a’a Lands, a tax on each class of property referred to in Column of the

Schedule at the ra te set out opposite that class in Column of the Schedule. 2. For the 2021/2022 fiscal year, in order to calculate the amount of a requisition to be forwarded to a taxing treaty first nation under section 20 (4.1) of the Assessment Authority Act, the rate to be applied to the net taxable value of all land and improvements in the treaty lands of the taxing treaty first nation, for each class of property referred to in Column of the Schedule, is the rate set out opposite that class in Column of the Schedule. 3.

For the 2021/202 fiscal year, in order to calculate the amount of a requisition to be forwarded to the Nis×a’a Nation under s. 20 (4.3) of the Assessment Authority Act, the rate to be applied to the net taxable value of all land and improvements within the Nis×a’a Lands, for each class of property referred to in Column of the Schedule, is the rate set out opposite that class in Column of the Schedule.

SCHEDULE COLUMN COLUMN Classes of property prescribed under section 19 (14) of the Assessment Act Rate of tax applied against each $1000 of net taxable value of land and improvements Class 1 – residential 0.0411 Class 2 – utilities 0.4731 Class 3 – supportive housing 0.0000 Class 4 – major industry 0.4731 Class 5 – light industry 0.1137 Class 6 – business and other 0.1137 Class 7 – managed forest land 0.2314 Class 8 – recreational property/non-profit organization 0.0411 Class 9 – farm 0.0411

Document details

Collection	British Columbia — Orders in Council
Citation	O.C. 209/2021
Type	order_in_council
Volume / chapter	arc oic 0209 2021
Language	en
Format	pdf
Source	PROVINCIAL
Identifier	27b09f9396408273f42d4e091e86e767bd99e106

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