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1998/99 Legislative Session: 3rd Session, 36th Parliament

FIRST READING

The following electronic version is for informational purposes only.

The printed version remains the official version.

HONOURABLE JENNY KWAN

MINISTER OF MUNICIPAL AFFAIRS

BILL 21 – 1998

ASSESSMENT AMENDMENT ACT, 1998

Her Majesty, by and with the advice and consent of the Legislative Assembly of the Province of

British Columbia, enacts as follows:

Section 1 (1) of the Assessment Act, R.S.B.C. 1996, c. 20, is amended

(

a) by repealing the

definitions of "assessment roll" and "minister" ,

(

b) in the definition of "board" by striking out "Assessment Appeal Board" and substituting

"property assessment appeal board" , and

(

c) by adding the following

definitions:

"assessment roll" includes a supplementary assessment roll and any amendments

made under sections 42, 63 and 65 (10);

"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;

"manufactured home" means a manufactured home to which the Manufactured

Home Tax Act applies;

"review panel" means a property assessment review panel appointed under

section

31; .

Section 1 (2) is amended by striking out "by a regulation under

section 22 (1) (

a) or 69

(2) (d):" and substituting "by a regulation under

section 22 (1) (

a) or 74 (2) (d):" .

3 Sections 7 and 8 are repealed and the following substituted:

Provision of assessment rolls to municipalities and regional districts

(1) On completing the assessment roll under

section 3, the assessor must make a

statutory declaration in the form and manner prescribed by the regulations made

under the Assessment Authority Act .

(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 assessment roll authenticated under

section 42 (2);

(

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.

Assessment roll available for inspection

(1) An assessor must maintain the assessment roll for the geographic area assigned

to that assessor by the commissioner.

(2) The assessment roll referred to in subsection (1) must be

(

a) available for public inspection during regular business hours at the office of

that assessor, and

(

b) in the format and presented in the manner prescribed by regulation.

Section 10 is repealed and the following substituted:

Errors and omissions in completed assessment roll

(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.

(3) Without limiting subsection (1), the assessor must give notice to the review panel

in respect of any of the following circumstances:

(

a) because of a change of ownership that occurs after November 30 and before

the following January 1 and that is recorded in the records of the land title

office before that January 1,

(

i) land or improvements or both that were not previously liable to

taxation become liable to taxation, or

(ii) land or improvements or both that were previously liable to taxation

cease to be liable to taxation;

(

b) after October 31 and before the following January 1, a manufactured home

is moved to a new location or destroyed;

(

c) after October 31 and before the following January 1, a manufactured home

is placed on land that has been assessed or the home is purchased by the

owner of land that has been assessed;

(

d) after November 30 and before the following January 1, land or improvements

or both are transferred to or from the British Columbia Hydro and

Power Authority and the transfer is recorded in the records of the land title

office before that January 1;

(

e) land or improvements or both that are owned by the British Columbia

Hydro and Power Authority are held or occupied by another person, whose

interest begins or ends after November 30 and before the following

January 1;

(

f) land or improvements or both that are owned by the British Columbia

Railway Company or by its subsidiary are held or occupied by another

person, whose interest begins or ends after November 30 and before the

following January 1;

(

g) land or improvements or both that are referred to in

section 26, 27 or 28 are

held or occupied by a person other than the owner of the fee simple, and the

interest of the holder or occupier begins or ends after November 30 and

before the following January

Section 11 is amended

(

a) by striking out "the Court of Revision under

section 40 is, unless changed or amended

under

section 12, 62 or 64," and substituting "a review panel under

section 42 is,

unless changed or amended under

section 12, 63 or 65 (10)," , and

(

b) in paragraph (

b) by striking out "Court of Revision." and substituting "review panel."

Section 12 is amended

(

a) by repealing subsection (1),

(

b) in subsection (4) by striking out "Despite sections 10, 11 and 40, and in addition to

supplementary assessments under subsections (2) and (3), the commissioner may, at

any time before December 31 of the year following the return of the completed assessment

roll under

section 7," and substituting "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," , and

(

c) in subsection (5) by striking out "to a change or amendment in the assessment roll

ordered or directed by the board under

section 62 or made as a result of a decision of

the Supreme Court or Court of Appeal under

section 64." and substituting "to an

amendment in the assessment roll ordered or directed by the board under

section 63 or

65 (10)."

Section 13 (2) is repealed and the following substituted:

(2) On receipt of a notice of complaint under

section 33 in respect of a supplementary

assessment roll, the assessor must

(

a) record receipt of the notice, and

(

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

review panels.

Section 15 (3) is repealed and the following substituted:

(3) A person who does not provide information as required by notice under

subsection (2) commits an offence.

Section 16 is amended

(

a) in subsection (3) by striking out "Court of Revision, a member of the board or any

other person who has custody or control of information or records obtained under this

Act" and substituting "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" ,

(

b) in subsection (3) (

b) by striking out "Court of Revision," and substituting "review

panel," ,

(

c) in subsection (3) (

d) by striking out "if permitted by" and substituting "in accordance

with a" , and

(

d) in subsection (6) by striking out "permitting the disclosure of information respecting"

and substituting "respecting the disclosure of information obtained or created under

this Act, including, without limitation, information respecting" .

Section 21 is amended

(

a) in subsection (4) by striking out "section 69 (2) (f)." and substituting "section 74

(2) (f)." ,

(

b) in subsections (5) and (7) by striking out "served on" and substituting "filed with" ,

(

c) by repealing subsection (8) and substituting the following:

(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. ,

and

(

d) in subsection (14) by striking out "under

section 69 (2) (e)." and substituting "under

section 74 (2) (e)."

Section 22 (1) (

c) is amended by striking out "under

section 69 (2) (e)." and substituting

"under

section 74 (2) (e)."

12 Parts 4 to 9 are repealed and the following Parts are substituted:

Part 4 – Property Assessment Review Panels

Appointment of property assessment review panels

(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.

(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.

Complaints respecting completed assessment roll

(1) Subject to the requirements in

section 33, a person may make a complaint against

an individual entry in an assessment roll on any of the following grounds:

(

a) there is an error or omission respecting the name of a person in the

assessment roll;

(

b) there is an error or omission respecting land or improvements, or both land

and improvements, in the assessment roll;

(

c) land or improvements, or both land and improvements, are not assessed at

actual value;

(

d) land or improvements, or both land and improvements, have been

improperly classified;

(

e) an exemption has been improperly allowed or disallowed.

(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.

(3) Subject to the requirements in

section 33, a local government may make a

complaint against all or any part of the completed assessment roll relating to

property in the municipality or regional district, as the case may be, based on any

of the grounds specified in subsection (1) of this section.

(4) Subject to the requirements in

section 33, an assessor may make a complaint

against all or any part of the assessment roll completed by the assessor, based on

any of the grounds specified in subsection (1) of this section.

(5) Without limiting subsections (2) to (4), complaints under those subsections may

be in respect of a class, category or type of property or interest in land or improvements,

or both land and improvements.

Notice of complaint

(1) A person who wishes to make a complaint under

section 32 must file notice of

the complaint with the assessor responsible for the assessment that is the subject

of the complaint.

(2) The notice of complaint must be filed with the assessor no later than January 31

of the year following the year in which the assessment roll is completed under

section 3 or changed or amended under

section 12, as the case may be.

(3) The notice of complaint must

(

a) clearly identify the property in respect of which the complaint is made,

(

b) include the full name of the complainant and a telephone number at which

the complainant may be contacted during regular business hours,

(

c) indicate whether or not the complainant is the owner of the property to

which the complaint relates,

(

d) if the complainant has an agent to act on the complainant's behalf in respect

of the complaint, include the full name of the agent and a telephone number

at which the agent may be contacted during regular business hours,

(

e) include an address for delivery of any notices in respect of the complaint,

(

f) state the grounds on which the complaint is based under

section 32 (1), and

(

g) include any other prescribed information.

Assessor recommendations

34 Before March 16 of each year, an assessor must, for the purpose of correcting an error

or omission under

section 10, recommend to a review panel changes to the assessment

roll completed by the assessor.

Notice of hearing

(1) On receiving a complaint under

section 33 (1), the assessor must

(

a) set a time for a hearing of the complaint by a review panel before March 16,

(

b) deliver notice of the hearing to the complainant's address for delivery, and

(

c) if the complainant is not the owner of the property in respect of which the

complaint is made, deliver notice of the hearing to each owner of that

property.

(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.

(3) An assessor is not required to deliver notice of the hearing to the owner of a

property affected by a recommendation for change under

section 34 if

(

a) the assessor has obtained consent from an owner of the property for making

that recommendation, or

(

b) the recommendation

(

i) results in a decrease in the assessed value of the property,

(ii) does not change the classification of the property, and

(iii) does not result in the removal of an exemption.

(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.

(6) A notice under this

section must include a statement that the recipient may file

written submissions instead of appearing at the hearing.

Daily

schedule

(1) The daily

schedule of matters for review and consideration by a review panel, as

set by the assessor, must be posted at the place where the review panel is to meet.

(2) The review panel must proceed to deal with complaints and assessor recommendations

in accordance with that schedule, unless the review panel considers a

change in the

schedule necessary and desirable in the circumstances.

Notice of withdrawal

(1) A complainant may apply to withdraw a complaint made under

section 33 by

filing with the assessor a notice of withdrawal.

(2) The review panel may summarily dismiss the complaint referred to in

subsection (1) on consent of the assessor.

(3) No appeal lies under

section 50 (1) in respect of

summary dismissal of a

complaint under subsection (2) of this section.

Duties and powers of review panels

(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.

(2) For the purpose of subsection (1), a review panel

(

a) may investigate the assessment roll and the individual entries made in it,

whether or not the investigation is based on a complaint or an assessor

recommendation,

(

b) must adjudicate the matters set for its consideration under

section 36,

(

c) when considering whether land or improvements are assessed at actual

value, must consider the total assessed value of the land and improvements

together, and

(

d) may direct amendments to be made to the assessment roll, subject to the

requirements of subsections (4) to (6).

(3) Despite subsection (2) (b), the review panel may

(

a) refuse to adjudicate a matter set for its consideration if the notice of

complaint was not filed in accordance with

section 33 (2), and

(

b) summarily dismiss a matter set for its consideration if a notice of

withdrawal is filed in accordance with

section 37.

(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.

(5) If the review panel intends to direct that an amendment be made that is not based

on a complaint or on an assessor recommendation and the amendment would

(

a) increase the assessed value of the property,

(

b) change the classification of the property, or

(

c) result in the removal of an exemption,

the review panel must order the assessor to set a hearing in respect of the

proposed amendment, giving the owner of the affected property an opportunity

to make submissions.

(6) For the purposes of subsection (5), the assessor must, at least 5 days before the

hearing, deliver to the owner of the affected property a notice of the hearing and

the notice must include

(

a) particulars of the proposed amendment, and

(

b) a statement that the owner may file written submissions instead of

appearing at the hearing.

(7) The chair of the review panel may

(

a) determine the procedures to be followed at proceedings of the review panel,

(

b) administer an oath or solemn affirmation to a person or witness before his

or her evidence is taken, and

(

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.

(8) The chair of the review panel must make a record of a

summary dismissal under

section 37, a refusal to adjudicate a matter under

section 38 (3) (

a) and any

decision made in relation to an investigation, adjudication or direction by the

review panel.

(9) The chair of the review panel must provide the assessor with information

necessary to

(

a) amend the assessment roll in accordance with a decision referred to in

subsection (8), and

(

b) provide sufficient notice under

section 41 (1).

Power to compel witnesses

(1) The chair of a review panel has the same power as the Supreme Court has for the

trial of civil actions

(

a) to summon and enforce the attendance of witnesses,

(

b) to compel witnesses to give evidence on oath or solemn affirmation or in

any other manner, and

(

c) to compel witnesses to produce records or other things.

(2) The failure or refusal of a person summoned as a witness

(

a) to attend a hearing,

(

b) to take an oath or solemn affirmation,

(

c) to answer questions, or

(

d) to produce the records or things in his or her custody or possession,

makes the person, on application to the Supreme Court by the chair of the review

panel, liable to be committed for contempt as if in breach of an order or judgment

of the Supreme Court.

Burden of proof

40 In a hearing before the review panel, the burden of proof is

(

a) on the complainant, or

(

b) if the matter concerns an assessor recommendation under

section 34, on the

assessor.

Notice of decisions

(1) Before April 7 following the sitting of the review panel, the assessor must deliver

notice of the decision made by the review panel, or of its refusal to adjudicate the

complaint made, to

(

a) the owner of the property to which the decision relates, and

(

b) the complainant, if the complainant is not the owner.

(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

(

b) information on the procedures to be followed for initiating the appeal.

Amendment of assessment roll

(1) The assessor must ensure that all amendments are made to the assessment roll in

accordance with the directions of the review panel under

section 38 (2) (d).

(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.

Part 5 – Property Assessment Appeal Board

Property assessment appeal board

(1) The Lieutenant Governor in Council must establish a property assessment appeal

board and appoint at least 6 persons as members of the board.

(2) The board has jurisdiction to determine

(

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),

(

b) appeals from the rates prescribed by the commissioner under

section 21,

(

c) complaints referred to the board for its determination under the regulations,

and

(

d) appeals brought under

section 23 of the Forest Land Reserve Act .

(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.

(4) The chair is the chief executive officer 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.

(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.

Organization of the board

(1) The chair of the board may organize the board into panels, each comprised of one

or more members.

(2) If the chair organizes a panel comprised of more than one member, the chair must

designate one of those members as chair of the panel.

(3) The members of the board may sit

(

a) as a board, or

(

b) as a panel of the board,

and 2 or more panels may sit at the same time.

(4) If members of the board sit as a panel,

(

a) the panel has the jurisdiction of, and may exercise and perform the powers

and duties of, the board, and

(

b) an order, decision or action of the panel is an order, decision or action of the

board.

(5) The decision of a majority of the members of a panel of the board is a decision of

the board and, in the case of a tie, the decision of the chair of the panel governs.

(6) If a member of a panel is unable for any reason to complete the member's duties,

the remaining members of that panel may, with consent of the chair of the board,

continue to hear and determine the matter, and the vacancy does not invalidate the

proceeding.

(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.

Staff of the board

(1) The chair of the board may appoint, in accordance

with the Public Service Act , employees necessary to enable the

board to perform its duties.

(2) For the purpose of the application of the Public Service Act to subsection (1) of

this section, the chair is deemed to be a deputy minister.

(3) The chair of the board may retain consultants, investigators, expert witnesses or

other persons as may be necessary for the board to discharge its functions under

their retainers.

(4) The Public Service Act does not apply to a person retained under subsection

(3) of this section.

General board powers

(1) The board may make rules of practice and procedure, consistent with this Act and

the regulations, for conducting proceedings before it.

(2) Members of the board may, in the performance of their duties,

(

a) enter on and inspect any land or improvement,

(

b) require the production of any record, and

(

c) administer oaths, solemn affirmations or declarations.

(3) The chair may in writing delegate the powers of the board under subsection

(2) (

a) and (

b) to a person designated by the chair.

(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.

(5) Despite

section 69 (1), the information or record referred to in subsection (4) of

this

section must be provided to the board free of charge and in the form and

manner required by the board.

Orders and decisions of the board

47 Orders and decisions of the board must be available for public inspection during

regular business hours at the office of the board.

Board records

48 A record purporting to be a record of an order or decision of the board is admissible

in all courts of British Columbia, without proof of appointment, authority or signature

and is evidence of the record.

Report

(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.

(2) The minister must promptly lay the board's annual report before the Legislative

Assembly if it is in session and, if the Legislative Assembly is not in session when

the report is submitted, within 15 days after the beginning of the next session.

Part 6 – Appeals to the Board from Review Panel Decisions

Appeals to board

(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).

(2) The appeal must be based on one or more of the grounds referred to in

section

32 (1).

(3) A notice of appeal under this

section and the prescribed appeal fee must be filed

with the board on or before April 30 following the sitting of the review panel.

(4) The notice of appeal must

(

a) clearly identify the property in respect of which the appeal is made,

(

b) include the full name of the appellant and a telephone number at which the

appellant may be contacted during regular business hours,

(

c) indicate whether or not the appellant is the owner of the property to which

the appeal relates,

(

d) if the appellant has an agent to act on the appellant's behalf in respect of the

appeal, include the full name of the agent and a telephone number at which

the agent may be contacted during regular business hours,

(

e) include an address for delivery of any notices in respect of the appeal,

(

f) state the grounds on which the appeal is based, and

(

g) include any other prescribed information.

(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.

Copies of appeal to persons

51 If the board receives a notice of appeal in accordance with

section 50, the board must

promptly provide a copy of the notice to each of the following who is not the appellant:

(

a) the owner of the property;

(

b) the assessor;

(

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

located;

(

d) the commissioner;

(

e) the complainant before the review panel, if that person is not a person

specified in paragraphs (

a) to (d).

Parties to an appeal

(1) The following persons are parties to an appeal under this Part:

(

a) the appellant;

(

b) the owner of the property, if not the appellant;

(

c) the complainant at the review panel, if not the owner or appellant;

(

d) the assessor.

(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.

(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.

Disclosure

53 A party to an appeal under this Part may apply to the board for an order requiring a

person, at any time before or during a hearing,

(

a) to give evidence, or

(

b) to produce for the board or for another party a record that is relevant to an

issue in the appeal and is in that person's possession or control.

Orders to facilitate just and timely resolutions

(1) Subject to any requirements and restrictions in the regulations, the board may

make any order the board considers necessary to facilitate just and timely

resolutions of appeals.

(2) Without limiting subsection (1), the board may make orders

(

a) requiring the parties to the appeal to file written submissions with the board

in respect of all or any part of the proceeding,

(

b) respecting the filing of admissions by parties,

(

c) respecting disclosure, including, without limitation, prehearing

examination of a party on oath or solemn affirmation or by affidavit,

(

d) respecting exchange of records by parties,

(

e) directing the joining of appeals, issues or parties, and

(

f) requiring the parties to attend a confidential, without prejudice, prehearing

conference in order to discuss issues in the appeal and the possibility of

simplifying or disposing of any such issues, and for this purpose, the board

may order that the conference not be open to the public.

(3) If an appellant fails to comply with an order made under this section, the board

may dismiss the appeal.

(4) The board may hear, consider or determine an appeal, or conduct any proceeding

in an appeal, even though a party to an appeal under this Part fails to attend the

proceeding, file or make submissions, make disclosure or exchange records, in

accordance with an order of the board.

(5) For the purposes of subsection (4), the board may make any order the board

considers appropriate in relation to the party referred to in that subsection,

including, without limitation, restricting the party's continued participation in the

appeal and the party's ability to submit evidence or make submissions.

Means of hearing appeals and notice of hearings

(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.

(2) The chair of the board must give notice of a hearing under subsection (1) to all

parties and intervenors.

Evidence

(1) In an appeal under this Part, the board may admit any oral or written testimony

or any record or thing as evidence in the appeal, whether or not admissible as

evidence in a court of law or given or proven under oath or solemn affirmation.

(2) The board may not admit as evidence in an appeal anything that is privileged

under the laws of evidence.

Powers and duties of board in an appeal

(1) In an appeal under this Part, the board

(

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

(

b) when considering whether land or improvements are assessed at actual

value, must consider the total assessed value of the land and improvements

together.

(2) Nothing in subsection (1) (

a) empowers the board to determine an assessment of

a property other than the property that is the subject of the appeal, except to the

extent permitted under subsection (3).

(3) If the property referred to in subsection (1) includes a building or other

improvement that extends over one or more contiguous parcels of land that

actually abut that property but the other parcels were not originally the subject of

the appeal, the board may, if the board considers it necessary to accurately

determine the assessment of the property referred to in subsection (1), include

those parcels in its determinations.

(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

(

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.

(5) Despite

section 12 (6), the assessor must enter any reassessments ordered under

subsection (4) of this

section on a supplementary assessment roll.

Power to compel witnesses

(1) The board has the same power as the Supreme Court has for the trial of civil

actions

(

a) to summon and enforce the attendance of witnesses,

(

b) to compel witnesses to give evidence on oath or solemn affirmation or in

any other manner, and

(

c) to compel witnesses to produce records or other things.

(2) The failure or refusal of a person summoned as a witness

(

a) to attend a hearing,

(

b) to take an oath or solemn affirmation,

(

c) to answer questions, or

(

d) to produce the records or things in his or her custody or possession,

makes the person, on application to the Supreme Court by a member of the board,

liable to be committed for contempt as if in breach of an order or judgment of the

Supreme Court.

Order for compliance

(1) The board or a party to an appeal under this Part may apply to the Supreme Court

for an order

(

a) directing a person to comply with an order or decision of the board under

this Part, and

(

b) directing any directors and officers of the person to cause the person to

comply with an order or decision of the board under this Part.

(2) Subsection (1) is in addition to and not instead of any other remedy or course of

action that may be available to the board or a party under this Act or otherwise

available by law.

Costs

(1) Subject to the regulations, the board may order that a party to an appeal under this

Part or an intervenor pay another party or intervenor or the board any or all of the

actual costs in respect of the appeal.

(2) An order under subsection (1) has, after filing in the court registry, the same effect

as an order of the Supreme Court for the recovery of a debt in the amount stated

in the order against the person named in it, and all proceedings may be taken as

if it were an order of the court.

Decision of board

(1) The board must issue a decision at the earliest opportunity after hearing an appeal

under this Part.

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

decision.

Notice of board decision

(1) The board must deliver a notice of its decision on an appeal under this Part to

(

a) the parties to the appeal and any intervenors, and

(

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

(2) Notice under subsection (1) must include

(

a) the board's decision,

(

b) a statement that the decision may be appealed to the Supreme Court on a

question of law, and

(

c) information on the procedures to be followed for such an appeal.

Amending the roll to reflect board decisions

(1) On receipt of notice of the board's decision under

section 62, the assessor must

(

a) ensure that all amendments ordered to be made in the assessment roll by the

board are made promptly, and

(

b) ensure that a copy of the notice is available for public inspection during

regular business hours.

(2) If there is a conflict between the authenticated assessment roll and an amendment

made under this section, the amendment prevails.

Part 7 – References and Stated Cases on Appeal

Reference on question of law to Supreme Court

(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.

(2) The stated case must be in writing and filed with the court registry, and must

include a statement of the facts and all evidence material to the stated case.

(3) The board must

(

a) suspend the proceeding as it relates to the stated case and reserve its

decision until the opinion of the Supreme Court has been given, and

(

b) decide the appeal in accordance with the opinion.

(4) The stated case must be brought on for hearing within one month from the date

on which it is filed under subsection (2).

(5) Subject to subsection (6), the court must hear and determine the stated case and

within 2 months give its decision.

(6) The court may send the stated case back to the board for amendment and the

board must promptly amend and return the stated case for the opinion of the

court.

Appeal of board decision on question of law

(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.

(2) Within 21 days after receiving the decision referred to in subsection (1), the

person must deliver to the board a written request to refer the decision to the

Supreme Court, and include in the request the question of law to be referred.

(3) On receipt of the request under subsection (2), the board must promptly provide

written notice of the request to

(

a) the parties to the appeal from which the reference is requested and any intervenors,

and

(

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

(4) Within 21 days after receiving the request under subsection (2), the board must

file the stated case with the court registry, including the decision on appeal, a

statement of the facts and all evidence material to the stated case.

(5) The stated case must be brought on for hearing within one month from the date

on which it is filed under subsection (4).

(6) Subject to subsection (7), the court must hear and determine the stated case and

within 2 months give its decision.

(7) The court may send the stated case back to the board for amendment and the

board must promptly amend and return the stated case for the opinion of the

court.

(8) The costs of, and incidental to, a stated case under this

section are at the discretion

of the court.

(9) An appeal on a question of law lies from a decision of the Supreme Court to the

Court of Appeal with leave of a justice of the Court of Appeal.

(10) The board must direct the assessor to make any amendment to the assessment roll

necessary to give effect to a decision made by the Supreme Court or the Court of

Appeal under this section.

Part 8 – General

Commissioner to provide information to the government

(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:

(

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 12, 42, 63 or 65 (10).

(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.

Open hearings

67 Except for an order that may be made in relation to a prehearing conference under

section 54 (2) (f), a hearing under this Act must be open to the public.

Protection of privacy in assessment roll and records

(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.

(2) Names of individuals must be deleted from

(

a) an assessment roll other than an assessment roll that is

(

i) supplied under subsection (4),

(ii) available for public inspection under

section 8, or

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

(

b) other prescribed records that are obtained or created under this Act.

(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).

(4) Subsections (1) and (3) do not apply to an assessment roll or record that is

supplied

(

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 ,

(

b) to any of the following:

(

i) the government;

(ii) a municipality or regional district;

(iii) a prescribed entity with taxing authority under an enactment of

British Columbia or Canada, or

(

c) to the board.

Use of and access to information in records

(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.

(2) A person must not, directly or indirectly, use the assessment roll or information

contained in the assessment roll or a record referred to in subsection (1) as

follows:

(

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;

(

c) for other uses or purposes specified by regulation.

(3) A person who wishes to inspect or obtain a copy of a record referred to in

subsection (1) may be required to complete a declaration in the prescribed form

(

a) specifying the purpose for which the information is to be used, and

(

b) certifying that the information contained in the record will not be used in a

manner prohibited under subsection (2).

(4) A person who contravenes subsection (2) commits an offence.

Offences in relation to false or misleading information

(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.

(2) A person is not guilty of an offence under this

section if the person establishes

that, at the time the information was given or the statement or declaration was

made, the person did not know that it was false or misleading and exercised

reasonable care and diligence in providing the information or making the

statement or declaration.

Fines and penalties for offences

(1) A person who commits an offence under

section 15 (3), 69 (4) or 70 (1) is liable

on conviction to a fine of not more than $10 000 or imprisonment for a term not

longer than 2 years, or both.

(2) If a person is convicted of an offence under

section 69 (4) or 70 (1) and the court

is satisfied that, as a result of the commission of the offence, the person acquired

any monetary benefits or that monetary benefits accrued to the person, the court

may order the person to pay a fine equal to the court's estimation of the amount

of those monetary benefits.

(3) A fine under subsection (2) is in addition to and not in place of the fine or

punishment that may be imposed under subsection (1) and is not limited to the

maximum fine prescribed under subsection (1).

Offences and penalties

Section 5 of the Offence Act does not apply to this Act or the regulations.

Act prevails

73 If there is a conflict between this Act and any other Act, this Act prevails.

Power to make regulations and bylaws

(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) defining any expression used and not defined in this Act;

(

b) prescribing capacity for the purposes of

section 1 (2) (

l) and different

capacities may be prescribed for different categories or types of vessels

referred to in that section;

(

c) exempting classes of interest in land or improvements, or both, from

liability to assessment under

section 26, 27, 28 or 29;

(

d) excluding from the definition of "improvements" any category or type of

thing included in that definition by

section 1 (2);

(

e) prescribing criteria for determining the land that is considered for the

purposes of

section 21 to be right of way for the track in place of a railway

corporation;

(

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;

(

g) respecting

(

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

(ii) the format and manner in which assessment rolls under

section 8

must be presented,

(iii) any other form or notice referred to in this Act, and

(iv) the form, content and filing of reports by the board to the minister

under

section 49;

(

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;

(

i) extending the time within which any of the provisions of this Act must be

performed, carried out or completed;

(

j) in relation to forest land under

section 24,

(

i) prescribing classification standards for managed forest land and

unmanaged forest land, which standards may be different for

different parts of British Columbia,

(ii) prescribing requirements to be met by persons applying for classification

of forest land as managed forest land,

(iii) prescribing information, undertakings and other matters that must be

included in or covered by a forest management plan, which information,

undertakings and matters may be different for forest reserve

land and other private land, for different sizes of land and for different

uses of the land before the plan applies,

(iv) prescribing criteria to be applied by assessors in approving forest

management plans,

(

v) prescribing information or other matters that must be included in or

covered by a report required under that

section from an owner of

forest land, which information and matters may be different for forest

reserve land and other private land, and

(vi) delegating to the commissioner or to assessors the powers and

discretions considered necessary or advisable for the purpose of

determining whether land should be classified as managed forest

land;

(

k) prescribing the circumstances and the manner in which the board may

award costs under

section 60;

(

l) prescribing information that must be included in a notice of complaint

under

section 33 (3) or a notice of appeal under

section 50 (4);

(

m) prescribing records for the purposes of

section 68 (2) (b);

(

n) prescribing an entity for the purposes of

section 68 (4) (b) (iii);

(

o) specifying uses or purposes for which information contained in an

assessment roll or record referred to in

section 69 (1) must not be used;

(

p) respecting witness fees and authorizing fees to be payable to the board for

any services provided by the board or its staff in relation to an appeal or to

a stated case under

Part 7;

(

q) prescribing fees payable by persons for appeals and complaints to the board,

and different fees may be prescribed for different types of appeals and the

fees prescribed may be different for

(

i) different property classes,

(ii) different assessed values of property, and

(iii) different appeals by the same appellant respecting assessments

recorded on the same assessment roll;

(

r) providing for classes of complaints under

section 32 to be referred to, heard

and determined directly by the board instead of a review panel, and the

classes may be based on value of property, property class, geographic

location or any other matter that the minister considers necessary or

advisable;

(

s) governing the rules, practice and procedures for making, hearing and

determining complaints referred to in paragraph (r), including, without

limitation, making all or any part of

Part 4 or

Part 6 applicable with any

modifications the minister considers necessary or advisable;

(

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;

(

u) prescribing rules of practice and procedure for appeals to the board,

complaints to the board under the regulations or any part of proceedings

conducted by the board;

(

v) for the purposes of

section 69 (1), limiting fees payable by the government

or by different classes of persons, for different classes of records or for

different uses of the records, including, without limitation, prescribing the

circumstances in which no fees are payable.

(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.

(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.

(5) If an order or regulation affecting classification, valuation or exemption on the

assessment roll is made in any year, under this Act or another Act, on or before

the date set by

section 3 of this Act for completing the assessment roll in that year,

or any later date established by a regulation under subsection (2) (

i) of this

section, the order or regulation applies for the purposes of assessment and

taxation

(

a) in the taxation year following the year in which the order or regulation is

made, and

(

b) subject to the order or regulation being amended or repealed, in any

subsequent taxation year.

Transitional

(1) The Assessment Appeal Board established under

section 41 of the Assessment

Act , as it read before its repeal by this Act, is continued as the property

assessment appeal board under

section 43 of the Assessment Act enacted by this

Act.

(2) A reference in a regulation, order in council, bylaw or other document to a Court

of Revision appointed under this Act as it read before this

section comes into

force, is deemed to be a reference to a review panel.

(3) Section 68 (2) does not apply to an assessment roll that is provided to a person by

the British Columbia Assessment Authority in accordance with a contract entered

into before May 1, 1998.

Consequential Amendments

Assessment Authority Act

Section 17 of the Assessment Authority Act, R.S.B.C. 1996, c. 21, is amended

(

a) in subsections (5) and (7) by striking out "Municipal Affairs and Housing" and substituting

"Municipal Affairs" ,

(

b) in subsections (5) and (7) by striking out "appeals" and substituting "complaints and

appeals" , and

(

c) in subsection (5) by striking out "the Courts of Revision and the Assessment Appeal

Board." and substituting "the property assessment review panels and the property

assessment appeal board."

British Columbia Transit Act

Section 16.4 of the British Columbia Transit Act, R.S.B.C. 1996, c. 38, as enacted by

section 5 of the Supplement to that Act, is amended

(

a) in subsections (1), (3) and (5) by striking out "Assessment Appeal Board" and substituting

"property assessment appeal board" ,

(

b) in subsection (2) by striking out "Parts 5 to 7" and substituting "Parts 5 and 6" ,

(

c) in subsection (3) (

a) by striking out "section 58" and substituting "section 57" , and

(

d) in subsection (5) by striking out "section 57" and substituting "section 50 (3)" .

Forest Land Reserve Act

Section 10 (3) (

b) of the Forest Land Reserve Act, R.S.B.C. 1996,

c. 158, is amended by striking out "authenticated under

section 37 (11) of the Assessment Act ." and substituting "authenticated

under

section 37 (11) of the Assessment Act , as it read before its repeal

under the Assessment Amendment Act, 1998 ."

Section 23 is amended

(

a) in subsections (1), (2) and (6) by striking out "Assessment Appeal Board" and substituting

"property assessment appeal board" , and

(

b) by repealing subsections (4) and (5) and substituting the following:

(4) For the purposes of an appeal under this section, sections 50 (4) and (5), 52

(2) to (4), 53 to 56 and 58 to 62 and

Part 7 of the Assessment Act apply with all

necessary changes.

Section 37 (2) (

h) is repealed.

Freedom of Information and Protection of Privacy Act

Schedule 2 of the Freedom of Information and Protection of Privacy Act, R.S.B.C. 1996,

c. 165, is amended

(

a) by striking out the following:

Public Body:

Assessment Appeal Board

Head:

Chair

Public Body:

Courts of Revision (each Court)

Head:

Minister of Municipal Affairs, Recreation and Housing , and

(

b) by adding the following:

Public Body:

Property Assessment Appeal Board

Head:

Chair

Public Body:

Property Assessment Review Panels (each Panel)

Head:

Minister of Municipal Affairs .

Hospital District Act

Section 30 of the Hospital District Act, R.S.B.C. 1996, c. 202, is repealed and the

following substituted:

Assessment appeals

30 For the purposes of an appeal from an assessment under

section 29, Parts 4 to 7 of the

Assessment Act apply.

Municipal Act

Section 339 (4) of the Municipal Act, R.S.B.C. 1996, c. 323, is amended by striking out

"by correction of a Court of Revision, on complaint to a Court of Revision or on further

appeal;" and substituting "by correction of a property assessment review panel, on

complaint to a property assessment review panel or on further appeal;" .

Section 362 (6) is repealed and the following substituted:

(6) Sections 32, 33 (3), 35 (1) (

b) and (c), 35 (2), 36 to 38, 40, 41 (1) and 42 of the

Assessment Act apply to a local court of revision with all necessary changes, and

for these purposes a reference in those sections to an assessor is deemed to be a

reference to a collector or other person named by the council.

Section 383 (5) is amended by striking out "by the Court of Revision established under the

Assessment Act , or on appeal from the Court of Revision," and substituting "under the

Assessment Act , " .

Petroleum and Natural Gas Act

Section 8 (5) of the Petroleum and Natural Gas Act, R.S.B.C. 1996, c. 361, is amended by

striking out "Despite

section 68" and substituting "Despite

section 73" .

Public Service Labour Relations Act

Section 1 (1) of the Public Service Labour Relations Act, R.S.B.C. 1996, c. 388, is

amended in paragraph (dd) of the definition of "employee" by striking out "Assessment

Appeal Board;" and substituting "property assessment appeal board;" .

Taxation (Rural Area) Act

Section 1 of the Taxation (Rural Area) Act, R.S.B.C. 1996, c. 448, is amended by adding

the following definition:

"review panel" means a review panel as defined in the Assessment Act; .

27 Sections 2 (3), 21 (5) and 47 (1) are amended by striking out "the Court of Revision" and

substituting "a review panel" .

Section 15 (5) is amended by striking out "by correction of a Court of Revision, on

complaint to a Court of Revision or on further appeal;" and substituting "by correction of

a property assessment review panel, on complaint to a property assessment review panel or

on further appeal;" .

Section 24 (2) (a) (ii) (

B) is amended by striking out "the Assessment Appeal Board's" and

substituting "the property assessment appeal board's" .

Section 25 (3) is amended by striking out "the Court of Revision appointed under the

Assessment Act" and substituting "a review panel" .

Vancouver Charter

Section 372 of the Vancouver Charter, S.B.C. 1953, c. 55, is amended by striking out "the

Court of Revision" and substituting "a property assessment review panel appointed under

the Assessment Act " .

Section 396 (4) is amended by striking out "by correction of a Court of Revision, on

complaint to a Court of Revision or on further appeal;" and substituting "by correction of

a property assessment review panel, on complaint to a property assessment review panel or

on further appeal;" .

Section 401A (4) and (5) is repealed and the following substituted:

(4) If an assessment on a supplementary roll is set aside or the assessed value reduced

under the Assessment Act , the collector must

(

a) refund to the taxpayer the excess amount of taxes paid by the taxpayer and

any penalty and interest paid on the excess, or

(

b) if no tax payment was made, adjust the tax roll to record the proper information.

(5) For the purposes of the refund under subsection (4) (a), the collector must pay the

taxpayer interest at the rate prescribed by the Lieutenant Governor in Council.

(6) Subsection (5) does not apply in respect of a refund that results from an appeal to

the board under the Assessment Act if the appeal is started or filed with the board

before December 31,

Section 438 is amended by striking out "the Court of Revision" and substituting "a

property assessment review panel" .

Commencement

35 This Act comes into force by regulation of the Lieutenant Governor in Council.

Explanatory Notes

SECTIONS 1 and 2: [Assessment Act, amend

section 1 (1) and (2)] provide new

definitions for

terms used in the Assessment Act as amended by this Bill, and amend

section

number cross references to accommodate

section renumbering in Parts 4 to 8

of the Act re-enacted by this Bill.

SECTION 3: [Assessment Act, re-enacts sections 7 and 8]

specifies assessment information that must be provided to municipalities

and regional districts free of charge;

requires assessment rolls to be available for public inspection, in the

format and manner prescribed by regulation.

SECTIONS 4 to 7: [Assessment Act, re-enact sections 10 and 13 (2) and amend sections 11 and

12] update terms used in the Act, relocate assessor notice provisions respecting

errors and omissions in the completed assessment roll (formerly in

section 33)

section 10 and amend

section number cross references to accommodate

section renumbering in Parts 4 to 8 of the Act re-enacted by this Bill.

SECTION 8: [Assessment Act, re-enacts

section 15 (3)] removes reference to the offence of

providing false information; that offence is enumerated in

section 70 of the Act

re-enacted by this Bill.

SECTION 9: [Assessment Act, amends

section 16] provides for regulations respecting the

disclosure of information or records obtained or created under the Act.

SECTIONS 10 and 11: [Assessment Act, amend sections 21 and 22] amend

section number cross

references to accommodate

section renumbering in Parts 4 to 8 of the Act re-enacted by this Bill, and clarify that specified appeal provisions in

Part 6 and

all of

Part 7 of the Act re-enacted by this Bill apply to appeals under

section 21

in respect of rates prescribed by the commissioner.

SECTION 12: [Assessment Act, repeals Parts 4 to 9 and re-enacts them as Parts 4 to 8]

The proposed

Part 4 (Property Assessment Review Panels) updates

and clarifies current provisions respecting the first level of

appeal from property assessments under the Act. "Courts of

Revision" are renamed "property assessment review panels".

Notice requirements are elaborated. The authority for a chair of a

review panel to summon witnesses and records is enhanced. The

processes for withdrawing a complaint and for assessor recommendations

(to correct errors and omissions made by the assessor

in completing the assessment roll) are developed.

The proposed

Part 5 (Property Assessment Appeal Board) and

Part

6 (Appeals to the Board from Review Panel Decisions) update

and clarify current provisions respecting the second level of

appeal from property assessments and respecting the board

appointed to deal with those appeals. The "Assessment Appeal

Board" is renamed "property assessment appeal board". The proposed

sections 53 to 55 empower the board to customize and

case-manage appeals, authorizing orders respecting disclosure

and other orders to facilitate just and timely resolutions of

appeals. Power to summon witnesses and records and to require

compliance with orders of the board are enhanced in the proposed

sections 58 and 59.

The proposed

Part 7 (References and Stated Cases on Appeal)

updates and clarifies current provisions respecting referral of

questions of law to the Supreme Court and provisions respecting

the third and fourth levels of appeal from property assessments to

the Supreme Court and Court of Appeal respectively.

The proposed

Part 8 (General) concerns generally assessment roll

information and other records created or obtained under the Act,

the protection of privacy in that information, prohibitions on its

use for harassment or solicitation purposes and offences and penalties

under the Act.

SECTION 13: [Assessment Act, enacts transitional provisions] updates the language,

provides consequential references to property assessment review panels as

provided in the amendments to the Assessment Act enacted by this Bill, and

updates

section number cross references to the Act.

Assessment Authority Act

SECTION 14: [Assessment Authority Act, amends

section 17] updates the language and

provides consequential references to review panels and the property assessment

appeal board, as provided in the amendments to the Assessment Act

enacted by this Bill.

British Columbia Transit Act

SECTION 15: [British Columbia Transit Act, amends

section 16.4] makes a consequential

reference to the property assessment appeal board, as provided in the amendments

to the Assessment Act enacted by this Bill and updates

section and Part

number cross references to the Assessment Act .

Forest Land Reserve Act

SECTION 16: [Forest Land Reserve Act, amends

section 10] clarifies a reference to

section

37 (11) of the Assessment Act as it read before its repeal by this Bill.

SECTION 17: [Forest Land Reserve Act, amends

section 23]

makes consequential references to the property assessment appeal

board as provided in this Bill;

updates

section number cross references to the Assessment Act .

SECTION 18: [Forest Land Reserve Act, repeals

section 37 (2) (h)] repeals a provision made

unnecessary because of

section 74 (2) (

q) of the Assessment Act enacted by this

Bill.

Freedom of Information and Protection of Privacy Act

SECTION 19: [Freedom of Information and Protection of Privacy Act, amends

Schedule 2] provides consequential references to review panels and the property assessment

appeal board, as provided in the amendments to the Assessment Act

enacted by this Bill.

Hospital District Act

SECTION 20: [Hospital District Act, re-enacts

section 30] updates Part number cross references

to the Assessment Act .

Municipal Act

SECTIONS 21 to 23: [Municipal Act, amend sections 339, 362 and 383] update the language,

provide consequential references to property assessment review panels as

provided in the amendments to the Assessment Act enacted by this Bill, and

update

section number cross references to that Act.

Petroleum and Natural Gas Act

SECTION 24: [Petroleum and Natural Gas Act, amends

section 8] updates a

section number

cross reference to the Assessment Act .

Public Service Labour Relations Act

SECTION 25: [Public Service Labour Relations Act, amends

section 1 (1)] makes a consequential

reference to the property assessment appeal board as provided in the

amendments to the Assessment Act enacted by this Bill.

Taxation (Rural Area) Act

SECTIONS 26 to 30: [Taxation (Rural Area) Act, amend sections 1, 2, 15, 21, 24, 25 and 47] make

consequential references to review panels and the property assessment appeal

board, as provided in the amendments to the Assessment Act enacted by this

Bill.

Vancouver Charter

SECTIONS 31 and 32: [Vancouver Charter, amend sections 372 and 396] make consequential references

to review panels as provided in the amendments to the Assessment Act

enacted by this Bill.

SECTION 33: [Vancouver Charter, re-enacts

section 401A (4) and (5) and enacts

section

401A (6)] updates the language of

section 401A (4) of the Vancouver Charter

to parallel the language used in

section 383 (5) of the Municipal Act , as

amended by this Bill, and requires interest to be paid, as specified, on overpayment

refunds to taxpayers under

section 401A (4).

SECTION 34: [Vancouver Charter, amends

section 438] makes a consequential reference to

a property assessment review panel as provided in the amendments to the

Assessment Act enacted by this Bill.

Copyright © 1999: Queen's Printer, Victoria, British Columbia, Canada