497/77

O.C. 3418/77

November 16, 1977

Assessment Authority Act

Assessment Authority Act Regulations

[includes amendments up to B.C. Reg. 292/2007, September 24,

2007]

Form of assessment roll

An assessment roll shall be prepared in microfiche, electronic or paper

form.

[en. B.C. Reg. 463/94.]

Form of notice of assessment

1.1

A notice of assessment shall be prepared in paper form or in electronic

form.

[en. B.C. Reg. 265/84.]

Contents of roll and notice

1.2

An assessment roll and notice of assessment shall contain the following

particulars:

the name and last known address of the person assessed;

a short description of the land;

the classification of

the land, and

the improvements;

the actual value by classification of

the land, and

the improvements;

the total assessed value for

general purposes, and

other than general purposes;

the total assessed value of exemptions from taxation for

general purposes, and

other than general purposes;

the total net taxable value for

general purposes, and

other than general purposes;

a statement on the notice of assessment as to the method of submitting a

complaint and the date by which the complaint must be delivered to the

assessor;

such other information not inconsistent with the Act or regulations as the

authority may require.

Where one or more notices of assessment are prepared in electronic form for the

same person, subsection (1) is complied with if the statement and information referred to

in paragraphs

(

h) and (

i) of that subsection are prepared and sent to that

person in paper form.

[en. B.C. Reg. 265/84; am. B.C. Reg. 292/2007, s. 3.]

Repeat entry of same value not necessary

1.3

Notwithstanding

section 1.2 (e), (

f) and (g), separate values for general purposes and other than

general purposes need not be shown if the values are the same.

[en. B.C. Reg. 265/84.]

Multiple records allowed

1.4

Information concerning a single parcel may be recorded in more than one entry in the

assessment roll or in more than one assessment notice if

each roll entry and notice clearly identifies the other entries which relate to

that parcel, and

the actual value, assessed value and exemptions from taxation for that parcel are

the total of the respective amounts shown in the individual entries.

[en. B.C. Reg. 265/84.]

Repealed

1.5

Repealed. [B.C. Reg. 106/2003.]

Repealed

Repealed. [B.C. Reg. 271/2004.]

Repealed

Repealed. [B.C. Reg. 106/2003.]

Repealed

Repealed. [B.C. Reg. 48/2000.]

[Provisions of the Assessment Authority

Act , R.S.B.C. 1996, c. 21, relevant to the enactment of this

regulation: sections 18 (3) and 23]