Section 1 (1) definition of "municipality" BEFORE amended by 2003-52-22, effective January 1, 2004 (BC Reg 465/2003, repealing BC Reg 428/2003).
"municipality" includes a regional district or parts of a regional district and the City of Vancouver;
Section 1 (1) definition of "assessment commissioner" BEFORE repealed by 2007-13-49, effective September 24, 2007 (BC Reg 292/2007).
"assessment commissioner" means the assessment commissioner appointed under the Assessment Authority Act;
Section 1 (1) definitions of "ancillary Rapid Transit Project works" (part) and "Rapid Transit Project" BEFORE amended by 2007-41-54, effective November 30, 2007 (BC Reg 399/2007).
"ancillary Rapid Transit Project works" means any works or undertakings ancillary to the whole or any part of the rail transportation system that, in the Greater Vancouver Transportation Authority Act, is defined as the Rapid Transit Project, and, without limiting this, includes
"Rapid Transit Project" has the same meaning as in the Greater Vancouver Transportation Authority Act, and, without limiting this, includes ancillary Rapid Transit Project works;
Section 1 (1) definitions of "ancillary Rapid Transit Project works" and "Rapid Transit Project" BEFORE repealed by 2015-12-12, effective May 21 [7 days after 14 May 2015 (Royal Assent)]
"ancillary Rapid Transit Project works" means any works or undertakings ancillary to the whole or any part of the rail transportation system that, in the South Coast British Columbia Transportation Authority Act, is defined as the Rapid Transit Project, and, without limiting this, includes
(a) links to private or public transportation services, including stops, stands, lanes, loops and parking for buses and taxis,
(c) areas in stations for the provision of services and amenities to passengers,
(e) walkways, overpasses and other means of ingress to and egress from the stations and vehicles,
(f) undertakings for the relocation, enhancement and upgrading of utility services and related poles, wires, pipes and apparatus,
(g) adjacent roadway enhancements, and
(h) facilities for storage, maintenance and repair of vehicles, parts, signage and related items;
"Rapid Transit Project" has the same meaning as in the South Coast British Columbia Transportation Authority Act, and, without limiting this, includes ancillary Rapid Transit Project works;
Section 1 (1) definition of "net taxable value" was added by 2024-13-22, effective April 25, 2024 (Royal Assent).
Section 2 (2) BEFORE amended by 2003-70-103, effective March 29, 2004 (BC Reg 64/2004).
(2) The Company Act does not apply to the authority, but the Lieutenant Governor in Council may order that one or more provisions of that Act apply to the authority.
Section 4 (3) BEFORE amended by 2023-10-27, effective March 30, 2023 (Royal Assent).
(3) The directors must appoint a chief executive officer of the authority and must establish the terms and conditions of his or her employment.
Section 8 (2) BEFORE amended by 2003-52-23(a), effective January 1, 2004 (BC Reg 465/2003, repealing BC Reg 428/2003).
(2) Despite the Local Government Act or the Vancouver Charter, a municipality may, by bylaw, without the assent of the electors, enter into an agreement with the authority necessary for the purposes of this Act.
Section 8 (7) BEFORE amended by 2003-52-23(b), effective January 1, 2004 (BC Reg 465/2003, repealing BC Reg 428/2003).
(7) Despite any other Act, sections 309 (2) and 312 of the Local Government Act and section 541 of the Vancouver Charter do not apply in respect of land affected by the planning, acquisition, construction, maintenance or operation of a rail transit system under this Act or in respect of the exercise of any power of a municipality that in any way relates to the rail transit system.
Section 8 (9) (a) BEFORE amended by 2007-41-54, effective November 30, 2007 (BC Reg 399/2007).
(a) own, acquire and dispose of property that is located in, or is being employed in, the transportation service region as defined in the Greater Vancouver Transportation Authority Act;
Section 8 (9) BEFORE amended by 2015-12-13, effective May 21, 2015 [7 days after 14 May 2015 (Royal Assent)].
(9) Despite any provision of this Act or any other enactment, the authority may do any or all of the following:
(a) own, acquire and dispose of property that is located in, or is being employed in, the transportation service region as defined in the South Coast British Columbia Transportation Authority Act;
(b) exercise all of its rights, powers and privileges within that transportation service region for any or all of the following purposes:
(i) the planning, acquisition and construction of the Rapid Transit Project;
(ii) the acquisition of rights and property for any of the purposes referred to in subparagraph (i) of this paragraph and for the maintenance or operation of the Rapid Transit Project.
Section 8 (7) BEFORE amended by RS2015-1-RevSch, effective January 1, 2016 [coming into force of RS2015-1].
(7) Despite any other Act, section 33 of the Community Charter, section 312 of the Local Government Act and section 541 of the Vancouver Charter do not apply in respect of land affected by the planning, acquisition, construction, maintenance or operation of a rail transit system under this Act or in respect of the exercise of any power of a municipality that in any way relates to the rail transit system.
Section 8.1 BEFORE repealed by 2015-12-14, effective May 21, 2015 [7 days after 14 May 2015 (Royal Assent)].
Purposes and objects of RTP
8.1 (1) In this section, "RTP" means Rapid Transit Project 2000 Ltd.
(2) For the purposes of this Act, the purposes and objects of RTP are to
(a) plan, acquire and construct or cause to be constructed the Rapid Transit Project, and
(b) acquire rights and property for any or all of the following purposes:
(i) for any of the purposes and objects referred to in paragraph (a);
(ii) for the maintenance or operation of the Rapid Transit Project.
(3) For the purposes and objects set out in subsection (2), RTP is an agent of the government.
(4) Section 8, other than section 8 (1) (g) or (5), and sections 9 and 26 of this Act apply to RTP for and in respect of its purposes and objects under subsection (2) of this section and, for that purpose, a reference in section 8, 9 or 26, as it applies for the purposes of this section,
(a) to "public passenger transportation system", "rail transit system" or "commuter rail service" is deemed to be a reference to the Rapid Transit Project,
(b) to the "authority" is deemed to be a reference to RTP,
(c) to "acquire and dispose of property" is deemed to include a reference to acquire rights and property for the maintenance or operation of the Rapid Transit Project, and
(d) to "purposes of this Act" is deemed to be a reference to the purposes and objects of RTP under subsection (2) of this section.
(5) Even though, under this section, RTP is authorized to acquire rights and property for the maintenance or operation of the Rapid Transit Project, nothing in this section authorizes RTP to maintain or operate the Rapid Transit Project.
Section 9 BEFORE re-enacted by 2015-12-14, effective May 21, 2015 [7 days after 14 May 2015 (Royal Assent)].
Expropriation of property
9 Subject to the Expropriation Act, the authority may expropriate any land that the authority considers necessary for its purposes and, without limiting this, for any or all of the following:
(a) the planning, acquisition and construction of the Rapid Transit Project;
(b) the maintenance or operation of the Rapid Transit Project.
Section 15 (6) BEFORE amended by 2007-13-50, effective September 24, 2007 (BC Reg 292/2007).
(6) The assessment commissioner must, at the direction of the regional transit commission, certify and forward to the regional transit commission and the authority the current year net taxable values of all land and improvements in respect of which a tax may be prescribed under subsection (2) for any municipality or rural area in the regional transit service area.
Section 15 (5) and (6) BEFORE amended by 2024-13-24(b), effective April 25, 2024 (Royal Assent).
(5) On or before May 1 in each year, the regional transit commission must send to the collector in each municipality and to the Surveyor of Taxes a notice setting out
(a) the boundaries of the regional transit service area,
(b) the amount to be raised by taxation under this section in the appropriate municipality or rural area, and
(c) the rates prescribed by the regional transit commission under subsection (3).
(6) The British Columbia Assessment Authority must, at the direction of the regional transit commission, certify and forward to the regional transit commission and the authority the current year net taxable values of all land and improvements in respect of which a tax may be prescribed under subsection (2) for any municipality or rural area in the regional transit service area.
Section 16 (3) (c) BEFORE amended by 2002-2-25, effective April 4, 2003 (BC Reg 160/2003).
(c) a public body as defined in the Auditor General Act,
Section 16 (3) (a) and (b) BEFORE amended by BC Reg 367/2006 under RS1996-440-12, effective December 18, 2006 (BC Reg 367/2006).
(a) the government of Canada under the Municipal Grants Act (Canada),
(b) a corporation included in Schedule III or IV of the Municipal Grants Act (Canada), or
Section 19 (1) BEFORE amended by 2003-52-24, effective January 1, 2004 (BC Reg 465/2003, repealing BC Reg 428/2003).
(1) Subject to this Act and the Assessment Act, all of the provisions of the Local Government Act and the Taxation (Rural Area) Act apply to the following in the same manner as taxes imposed under those Acts:
Section 19 (5) BEFORE amended by 2003-52-24, effective January 1, 2004 (BC Reg 465/2003, repealing BC Reg 428/2003).
(5) Each taxation notice must conform with any applicable specifications prescribed under the Local Government Act or the Taxation (Rural Area) Act and must provide the details and particulars of the taxes as required under those Acts.
Section 19 (6) BEFORE amended by 2005-16-3, effective March 3, 2005 (Royal Assent).
(6) Sections 130 to 132 of the School Act apply for assessment and taxation under this Act.
Section 19 (6) BEFORE amended by 2018-4-2, effective February 21, 2018 [retro from March 15, 2018 (Royal Assent)].
(6) Sections 130, 131 and 132 of the School Act apply for assessment and taxation under this Act.
Section 22 BEFORE amended by 2003-52-25, effective January 1, 2004 (BC Reg 465/2003, repealing BC Reg 428/2003).
22 A municipality may, by bylaw, borrow money for the purpose of meeting its obligations under this Act for capital expenditures in respect of public passenger transportation services in the municipality in accordance with the Local Government Act.
Section 23 (3) BEFORE amended by 2003-54-27,Sch A, effective April 1, 2004 (BC Reg 11/2004).
(3) The Minister of Finance and Corporate Relations may direct the Auditor General to examine and report to the Treasury Board on any or all of the financial and accounting operations of the authority.
Section 23 (4) BEFORE amended by 2012-12-110, effective May 14, 2012 (Royal Assent).
(4) The accounts of the authority must, at least once in every year, be audited and reported on by a person appointed by the authority with the approval of the Lieutenant Governor in Council, and the costs of the audit must be paid by the authority.
Section 25 (3) and (4) BEFORE amended by 2003-52-26(a), effective January 1, 2004 (BC Reg 465/2003, repealing BC Reg 428/2003).
(3) A local transit commission consists of not less than 5 members appointed by the Lieutenant Governor in Council from among persons holding elected office under the Local Government Act.
(4) A regional transit commission consists of not less than 7 members appointed by the Lieutenant Governor in Council from among persons holding elected office under the Local Government Act.
Section 25 (7) (g) (vi) and (vii) BEFORE amended by 2003-52-26(b), effective January 1, 2004 (BC Reg 465/2003, repealing BC Reg 428/2003).
(vi) the electoral area director of the Sooke electoral area;
(vii) the electoral area director of the Langford electoral area.
Section 25 (9) BEFORE amended by 2003-52-26(a), effective January 1, 2004 (BC Reg 465/2003, repealing BC Reg 428/2003).
(9) If a person appointed under this section ceases to hold elected office under the Local Government Act, his or her appointment under this section is terminated.
Section 25 (9) and (10) BEFORE amended by 2023-10-28, effective March 30, 2023 (Royal Assent).
(9) If a person appointed under this section ceases to hold elected office on a municipal council or regional district board, his or her appointment under this section is terminated.
(10) Each member must be reimbursed by the authority for reasonable travelling and out of pocket expenses necessarily incurred by the member in discharging his or her duties, and may be paid a fee in an amount approved by the Lieutenant Governor in Council.
Section 26 (1) (a) BEFORE amended by 2003-52-27(a), effective January 1, 2004 (BC Reg 465/2003, repealing BC Reg 428/2003).
(a) taxation and payment of fees under the Greater Vancouver Sewerage and Drainage District Act or Local Government Act or Vancouver Charter except with respect to the taxation of real property, or
Section 26 (2) BEFORE amended by 2003-52-27(b), effective January 1, 2004 (BC Reg 465/2003, repealing BC Reg 428/2003).
(2) Despite subsection (1), the Lieutenant Governor in Council may exempt a person the Lieutenant Governor in Council specifies from liability, under the Assessment Authority Act, the School Act, the Greater Vancouver Transportation Authority Act, the Hospital District Act, the Municipal Finance Authority Act, the Local Government Act, the Vancouver Charter and this Act, to taxation of land and improvements that the Lieutenant Governor in Council designates as owned or used by that person for the purpose of the construction, acquisition or operation of a commuter rail service or the Advanced Light Rapid Transit system.
Section 26 (1) (b) BEFORE amended by 2004-39-69, effective June 28, 2004 (BC Reg 265/2004).
(b) provisions of the Motor Carrier Act respecting the imposition of fees and requirements to be licensed.
Section 26 (2) BEFORE amended by 2007-8-4, effective December 31, 2006 [retro from March 29, 2007 (Royal Assent)].
(2) Despite subsection (1), the Lieutenant Governor in Council may exempt a person the Lieutenant Governor in Council specifies from liability, under the Assessment Authority Act, the School Act, the Greater Vancouver Transportation Authority Act, the Hospital District Act, the Municipal Finance Authority Act, the Community Charter, the Local Government Act, the Vancouver Charter and this Act, to taxation of land and improvements that the Lieutenant Governor in Council designates as owned or used by that person for the purpose of the construction, acquisition or operation of a commuter rail service or the Advanced Light Rapid Transit system.
Section 26 (2) BEFORE amended by 2007-41-56, effective November 30, 2007 (BC Reg 399/2007).
(2) Despite subsection (1), the Lieutenant Governor in Council may exempt a person the Lieutenant Governor in Council specifies from liability, under the Assessment Authority Act, the School Act, the Police Act, the Greater Vancouver Transportation Authority Act, the Hospital District Act, the Municipal Finance Authority Act, the Community Charter, the Local Government Act, the Vancouver Charter and this Act, to taxation of land and improvements that the Lieutenant Governor in Council designates as owned or used by that person for the purpose of the construction, acquisition or operation of a commuter rail service or the Advanced Light Rapid Transit system.
Section 27 BEFORE amended by 2003-54-27,Sch A, effective April 1, 2004 (BC Reg 11/2004).
27 With the prior approval of the Lieutenant Governor in Council, the Minister of Finance and Corporate Relations may, without an appropriation other than this section, lend money to the authority from the consolidated revenue fund on the terms and conditions and on the security the Lieutenant Governor in Council requires.
Section 28 (1), (7) and (11) BEFORE amended by 2003-54-27,Sch A, effective April 1, 2004 (BC Reg 11/2004).
(1) Subject to the approval of the Lieutenant Governor in Council, the authority, for the purpose of carrying out any of the objects or powers referred to in this Act or for the exercise of any power, right, function or duty conferred or imposed on it under this or any other Act, may borrow the sums of money it considers necessary or advisable and may, through the Minister of Finance and Corporate Relations, issue notes, bonds, debentures and other securities bearing interest at the rates and payable as to principal and interest in the currencies, at the places, at the times and in the manner the Lieutenant Governor in Council determines.
(7) The securities of the authority must be in the form determined by the board of directors, subject to the approval of the Minister of Finance and Corporate Relations.
(11) The Minister of Finance and Corporate Relations is the fiscal agent of the authority and may arrange all details and do, transact and execute all deeds, matters and things that are required during the negotiation of a loan or for the purpose of placing a loan.
Section 28 (3) BEFORE amended by 2023-10-29, effective March 30, 2023 (Royal Assent).
(3) A resolution under this section approved by the required number of directors by telex, telegraph, telephone or any other similar means of communication confirmed in writing or other graphic communication, is as valid as if it had been passed at a meeting of the directors properly called and constituted.
Section 29 (2) BEFORE amended by 2003-54-27,Sch A and B, effective April 1, 2004 (BC Reg 11/2004).
(2) The Lieutenant Governor in Council may authorize the Minister of Finance and Corporate Relations, or an officer of the Ministry of Finance and Corporate Relations, to sign the guarantee on behalf of the government.
Section 30 (2) BEFORE amended by 2003-54-27,Sch A and B, effective April 1, 2004 (BC Reg 11/2004).
(2) The Lieutenant Governor in Council may authorize the Minister of Finance and Corporate Relations, or an officer of the Ministry of Finance and Corporate Relations to sign the guarantee on behalf of the government.
Section 33 (1) and (2) BEFORE amended byRS1996-238-11(3), effective January 14, 2010 (BC Reg 5/2010).
(1) A provision of a bylaw adopted for any of the purposes of this Act by the City of Colwood or by the District of Metchosin may be made retroactive to a date approved by the Minister of Municipal Affairs and Housing, and if it is made retroactive, it is deemed to have come into force on that date.
(2) The Minister of Municipal Affairs and Housing may not, under subsection (1), approve a retroactive date for a provision of a bylaw that is earlier than the date on which the municipality adopting the bylaw was incorporated.
Supplement BEFORE repealed by 2006-33-1(1)(c), effective May 18, 2006 (Royal Assent).
[Supplement]
British Columbia Transit Act
[RSBC 1996] CHAPTER 38
1 Section 3 (1) of the British Columbia Transit Act is amended
(a) by adding ", on its own or through one or more subsidiaries incorporated by it or on its behalf," after "objects of the authority are", and
(b) [Spent]
1993-55-4.
2 Section 14 (1) (b) is repealed and the following substituted:
(b) with the approval of the Lieutenant Governor in Council, dispense with the tax under paragraph (a) of this subsection or impose a lesser tax than that required under paragraph (a), and apply to the Lieutenant Governor in Council to raise the balance of the prescribed portion in accordance with one or both of
(i) section 16.1, and
(ii) if the government has, on the recommendation of the municipality or otherwise, amended the Motor Fuel Tax Act to provide a tax under that Act for the raising of revenue for municipal purposes under this Act, the tax available under the Motor Fuel Tax Act.
1998-30-68.
3 Section 15 (2) (b) and (c) is amended by adding "or section 16.1 of this Act" after "section 12.1 of the Motor Fuel Tax Act".
1998-30-69.
4 Section 16 is amended
(a) by striking out "15" wherever it appears and substituting "15 or 16.1", and
(b) in subsection (1) by striking out "under that section" and substituting "under either of those sections".
1998-30-70.
5 The following sections are added:
Parking tax
16.1 (1) In this section and sections 16.2 to 16.4 and 32:
"improvements" means improvements as defined in the Assessment Act;
"land" means land as defined in the Assessment Act;
"motor vehicle" means motor vehicle as defined in the Motor Vehicle Act;
"parking site" means, in respect of land located in an area referred to in a bylaw or regulation under subsection (4) (a), the portion of the land and any improvements on the land that is used, available or designed for the parking of motor vehicles and for any purpose that is in any way related or ancillary to that parking, whether or not there is a fee for that parking and whether or not the parking is available to the general public, and includes, without limitation, any portion of the land and the improvements on the land
(a) that provides access to the space used, available or designed for parking, including, without limitation, ramps, driveways, turning areas and places on which motor vehicles may be driven,
(b) that separates or marks parking spaces, lanes for driving and other spaces, whether by way of painted markings or by curbs, walls, columns, pillars or other objects,
(c) on which is constructed a booth or other improvement for the use or occupancy of one or more parking attendants, and
(d) on which is erected anything in any way related or ancillary to parking, including, without limitation, lighting for the parking site and machines or devices used, available or designed for one or more of the collection of parking fees, the provision of parking tickets and the insertion of parking cards
but does not include all or any part of any land or improvements in the applicable areas that is exempted by the regulations;
"parking space" means
(a) the portion of a parking site that is marked out, by painted lines or otherwise, as being intended or available for the parking of a single motor vehicle, or
(b) for an unmarked parking site, a portion of it that is prescribed under the regulations to be a parking space;
"residential dwelling unit" means a detached house, cottage or other single family dwelling, a duplex, an apartment building, a strata lot, a townhouse, a rowhouse, a rest home, a nursing home, and includes that part of a multi-use building that is used for the purpose of single family dwellings, but does not include
(a) a hotel,
(b) a motel,
(c) a lodge,
(d) a resort,
(e) a hospital,
(f) any other institutional building, bunk house or camp building used on commercial or construction projects, or
(g) those parts of any building that are used for any purpose other than residential;
"residential parking" means parking on a parking site that is located in or in close proximity to a specific building, by persons who, as a result of being owners or lessees of or tenants in a residential dwelling unit in the building,
(a) have an exclusive right to park on all or any specific part of the parking site, or
(b) in the case of a parking tax imposed or prescribed under subsection (2) (a) (ii) or (b) (ii), have an exclusive right to park on all or any specific parking spaces located in the parking site,
whether or not there is an additional charge for the residential parking over the purchase price, lease payment or rent paid for the residential dwelling unit;
"taxable parking area" means the area, calculated in the prescribed manner, of that portion of a parking site that is not used or available solely for residential parking;
"taxable parking space" means a parking space that is not used or available solely for residential parking;
"unmarked parking site" means a parking site or a portion of a parking site that does not contain parking spaces marked as set out in paragraph (a) of the definition of "parking space".
(2) Subject to subsection (5),
(a) a municipality may, by bylaw, impose a parking tax on
(i) the taxable parking area of parking sites located in the municipality, or
(ii) the taxable parking spaces of parking sites located in the municipality, and
(b) a regional transit commission may, by regulation, prescribe a parking tax on
(i) the taxable parking area of parking sites located in the regional transit service area represented by the commission, or
(ii) the taxable parking spaces of parking sites located in the regional transit service area represented by the commission.
(3) Subject to subsection (5), the tax referred to in subsection (2) must be set at a flat rate per square metre of taxable parking area or, in the case of a parking tax imposed or prescribed under subsection (2) (a) (ii) or (b) (ii), per taxable parking space.
(4) A bylaw or regulation referred to in subsection (2) may, without limitation,
(a) determine the areas of the municipality or regional transit service area to which the tax applies, and
(b) establish the rate for the tax or establish different rates of tax for different areas of the municipality or regional transit service area.
(5) A bylaw or a regulation under this section does not take effect until it has been approved by the Lieutenant Governor in Council.
1992-71-7; 1998-30-71.
Parking tax assessment roll
16.2 (1) In this section and sections 16.3 and 16.4, "named person" means
(a) if the parking site is located in a regional transit service area established under section 25 (1), a person named by the regional transit commission representing that transit service area, or
(b) in any other case, a person named by the council of the municipality in which the parking site is located.
(2) Before a parking tax is imposed on a parking site under section 16.1, an assessor, a municipal collector or a named person must, at the direction of the municipality or regional transit commission that is imposing the tax, prepare a parking tax assessment roll.
(3) The assessor, collector or named person must enter in the parking tax assessment roll for each parking site assessed,
(a) the name of the owner of the parking site or, if the parking site is one to which subsection (5) applies, the name of the holder or occupier of the parking site,
(b) the total parking area of the parking site or, in the case of a parking tax imposed or prescribed under section 16.1 (2) (a) (ii) or (b) (ii), the total number of parking spaces located on the parking site,
(c) the total taxable parking area of the parking site or, in the case of a parking tax imposed or prescribed under section 16.1 (2) (a) (ii) or (b) (ii), the total number of taxable parking spaces located on the parking site, and
(d) any other information required by the regulations.
(4) The assessor, collector or named person must, within 21 days after completing the parking tax assessment roll, mail to the owner of every parking site that is to be taxed under section 16.1, a notice in the appropriate or prescribed form giving the particulars of the total area and the taxable parking area of the parking site as shown on the parking tax assessment roll.
1992-71-7.
Revision of parking tax assessment roll
16.3 (1) The assessor, collector or named person must, at the direction of the municipality or regional transit commission imposing the tax, revise the parking tax assessment roll to
(a) reflect any changes in the size or number of parking sites in the areas that are subject to the tax,
(b) add reference to any parking sites not previously included or subject to the tax,
(c) reflect any changes in the use of any parking sites or of any properties within the areas subject to the tax that, after the completion of the parking tax assessment roll, became, included, ceased to be or ceased to include a parking site, and
(d) make any corrections to the parking tax assessment roll considered necessary by the municipality or commission.
(2) If a revision is to be made to the parking tax assessment roll under subsection (1), the assessor, collector or named person must, within 21 days after completing the revision, mail to the owner of every parking site in respect of which a revision was made, a notice in the appropriate or prescribed form giving the particulars of the proposed revision.
1992-71-7.
Appeal
16.4 (1) A person may appeal to the property assessment appeal board established under the Assessment Act if the person is of the opinion that one or more of the following errors exist in the parking tax assessment roll:
(a) the name of a person has been wrongfully entered on or omitted from the parking tax assessment roll;
(b) land or improvements, or both land and improvements, have been wrongfully entered on or omitted from the parking tax assessment roll;
(c) the total area or taxable parking area of a parking site has been improperly determined or recorded;
(d) an exemption has been improperly allowed or disallowed;
(e) an assessor, collector or named person made revisions to the parking tax assessment roll in a manner not authorized by section 16.3 (1) or failed to make revisions to the parking tax assessment roll as required by that section.
(2) Subject to subsections (3) to (5), Parts 5 and 6 of the Assessment Act apply to an appeal under subsection (1).
(3) Without limiting subsection (2), in an appeal under this section, the property assessment appeal board has and may exercise with reference to the parking site in respect of which the appeal is made
(a) the powers referred to in section 57 of the Assessment Act, and
(b) the power to alter the entry that has been or is proposed to be made respecting one or both of the total area and the taxable parking area of the parking site.
(4) The last day for starting an appeal under subsection (1) is,
(a) if the basis of the appeal is that the assessor, collector or named person failed to make a revision to the parking tax assessment roll that ought to have been made, the date that is 30 clear days after the earlier of
(i) the date that the appellant became aware that the revision was not made, and
(ii) the date of the notice referred to in section 19 (3), or
(b) in any other case, the date that is 30 clear days after the date of the notice mailed under section 16.2 (4) or 16.3 (2), as the case may be.
(5) The property assessment appeal board, not later than 45 clear days after the date on which it receives the notice of appeal and fee required under section 50 (3) of the Assessment Act, must send a copy of the notice of appeal to each of the following who is not the appellant:
(a) the owner of the parking site;
(b) the assessor, collector or named person who prepared the parking tax assessment roll or revision;
(c) the regional transit commission representing the regional transit service area, if any, in which the parking site is located;
(d) the municipality in which the parking site is located or, if the parking site is located in a rural area, the Surveyor of Taxes.
1992-71-7; 1998-22-15.
6 [Repealed 1998-30-72.]
7 Section 19 (1) (a) and (2) is amended by striking out "either of sections 14 and 15" and substituting "any of sections 14, 15 and 16.1".
1998-30-73.
8 [Repealed 1998-30-73.]
9 Section 25 (12) (c) is amended by striking out "15" and substituting "15 or 16.1".
1998-30-74.
10 Section 32 (2) is amended by adding the following:
(g) respecting the attribution and distribution of revenue coming into the hands of the authority;
(h) exempting any land or improvement from taxation as a parking site under section 16.1;
(i) respecting the manner of calculating the taxable parking area of a parking site under section 16.1;
(j) respecting the manner of identifying and determining the number of parking spaces located on an unmarked parking site;
(k) respecting the information to be included in a parking tax assessment roll under section 16.2;
(l) respecting the form of any notice that may be given under this Act.
1992-71-14 (part); 1993-55-5.