Form of assessment roll

1   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   (1) An assessment roll and notice of assessment shall contain the following particulars:

(a) the name and last known address of the person assessed;

(b) a short description of the land;

(c) the classification of

(i) the land, and

(ii) the improvements;

(d) the actual value by classification of

(i) the land, and

(ii) the improvements;

(e) the total assessed value for

(i) general purposes, and

(ii) other than general purposes;

(f) the total assessed value of exemptions from taxation for

(i) general purposes, and

(ii) other than general purposes;

(g) the total net taxable value for

(i) general purposes, and

(ii) other than general purposes;

(h) 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;

(i) such other information not inconsistent with the Act or regulations as the authority may require.

(2) 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

(a) each roll entry and notice clearly identifies the other entries which relate to that parcel, and

(b) 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Repealed

1.5   Repealed.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Repealed

2   Repealed. [B.C. Reg. 271/2004.]

Repealed

3   Repealed. [B.C. Reg. 106/2003.]

Repealed

4   Repealed. [B.C. Reg. 48/2000.]