Definitions

1   (1) In this regulation:

"assessment roll", "assessment roll number" and "assessor" have the same meaning as under the Assessment Act;

"board" means the property assessment appeal board continued under section 43 (1) of the Assessment Act;

"pre-transferred lands" means the parcels of land referred to in subparagraphs 17.a and 17.b of Chapter 3 of the Tla'amin Final Agreement.

(2) Words and expressions used in this regulation and defined in the Tla'amin Final Agreement have the same meaning as in that agreement unless the context requires otherwise.

(3) Words and expressions used in this regulation and defined in the Treaty First Nation Taxation Act have the same meaning as in that Act unless the context requires otherwise.

Transition — agricultural land reserve

2   In determining the net taxable value of land and improvements of the Tla'amin Nation's treaty lands for the purposes of calculating the amount of a requisition directed to the Tla'amin Nation for the 2016 taxation year under the Assessment Authority Act, the Hospital District Act or the Police Act, land excluded from the agricultural land reserve under section 9 (1) of the Tla'amin Final Agreement Act must be treated as if it has not been excluded.

Transition — Hospital District Act

3   Section 23 (5) of the Hospital District Act must be read, in relation to the annual budget for 2016 of the Powell River Regional Hospital District, as if that section referred to April 20 instead of March 31.

Transition — Assessment Act

4   (1) On the Effective Date, the assessor must delete from the assessment roll completed under the Assessment Act for the 2016 taxation year any parcel of land, identified by a specified assessment roll number, that on that date will be Tla'amin Lands.

(2) Subject to this regulation, on the Effective Date, the assessor must complete an assessment roll consisting of

(a) the parcels deleted under subsection (1) of this section from the assessment roll completed under the Assessment Act for the 2016 taxation year, and

(b) the parcels located within the Former Sliammon Reserves that were assessed for the 2016 taxation year under the First Nations Fiscal Management Act (Canada).

(3) For the purposes of completing the assessment roll under subsection (2),

(a) the Assessment Act applies,

(b) the parcels referred to in subsection (2) (a) of this section, other than the pre-transferred lands, must be treated as liable to taxation to the same extent that they were treated as liable to taxation on the assessment roll referred to in subsection (1),

(c) the pre-transferred lands must be treated as liable to taxation to the same extent that that they would have been treated as liable to taxation on the assessment roll referred to in subsection (1) had they been lands the fee of which was in the Crown when that assessment roll was completed,

(d) the assessor must mail a notice of assessment to each person named on the assessment roll in a form authorized by section 1.1 of the Assessment Authority Act Regulations, B.C. Reg. 497/77, and containing

(i) the information required in a notice under section 1.2 (a) to (g) and (i) of that regulation, and

(ii) a statement as to the method by which an appeal of the assessment may be made to the board and the date by which the notice of appeal under section 50 (3) of the Assessment Act must be delivered to the board.

(4) Section 73 of the Assessment Act does not apply as between regulations under section 20 of the Tla'amin Final Agreement Act and the Assessment Act.

(5) An assessment roll completed under subsection (2) of this section is deemed to be a revised assessment roll completed under the Assessment Act and, for the 2016 taxation year, the definition of "revised assessment roll" in the Assessment Act is deemed to include a reference to an assessment roll completed under subsection (2) of this section.

(6) For the 2016 taxation year, section 66 (1) (c) of the Assessment Act must be read as if, in addition to the changes or amendments referred to in that section, that section referred to changes and amendments to the assessment roll under subsection (1) and (2) of this section.

(7) For the 2016 taxation year, section 11 of the Assessment Act must be read as if, in addition to changes and amendments referred to in that section as exceptions to paragraphs (a) and (b) of that section, changes and amendments to the assessment roll under subsections (1) and (2) of this section are exceptions to those paragraphs.

(8) If a person is dissatisfied with an individual entry in the assessment roll completed under subsection (2) of this section as it relates to a parcel in the Former Sliammon Reserves on a ground referred to in section 32 (1) of the Assessment Act,

(a) the person may appeal the matter to the board in accordance with Part 6 [Appeals to the Board from Review Panel Decisions] of the Assessment Act,

(b) the board has jurisdiction to hear the appeal and may exercise its powers under Parts 5 [Property Assessment Appeal Board] and 6 of the Assessment Act in relation to that appeal, and

(c) Part 6 of the Assessment Act applies in relation to that appeal.

(9) Despite subsection (8) (a) and (c) of this section, section 50 (1.1), (4.1), (4.2) and (4.3) of the Assessment Act does not apply to an appeal under subsection (8) of this section.

(10) Except with leave of the board under section 50 (1.1) of the Assessment Act, no appeal lies to the board in relation to an individual entry in the assessment roll completed under subsection (2) of this section for a parcel referred to in subsection (2) (a) of this section unless a complaint

(a) was made in accordance with Part 4 [Property Assessment Review Panels] of the Assessment Act in respect of the entry for that parcel in the assessment roll referred to in subsection (1) of this section, and

(b) was not withdrawn under section 37 of the Assessment Act.

Assessment Act rule respecting application of regulations does not apply

5   Section 74 (5) of the Assessment Act does not apply to this regulation.