Section 1 definitions of "tax treatment agreement" and "taxing treaty first nation" were added by 2007-36-97, effective April 3, 2009 (BC Reg 55/2009) [as amended by 2007-43-24, effective April 3, 2009 (BC Reg 55/2009)].
Section 1 definition of "member treaty first nation" was added by 2011-11-26(a), effective April 1, 2012 (BC Reg 73/2012).
Section 1 definition of "tax treatment agreement" BEFORE repealed by 2011-11-26(b), effective April 1, 2012 (BC Reg 73/2012).
"tax treatment agreement" has the same meaning as in the Treaty First Nation Taxation Act;
Section 1 definition of "improvement district" BEFORE amended by 2014-15-173, effective February 29, 2016 (BC Reg 35/2016).
"improvement district" means an improvement district
(a) as defined in the Water Act, or
(b) incorporated or reincorporated under the Local Government Act;
Section 1 definition of "taxing treaty first nation" BEFORE amended by 2024-13-62, effective April 25, 2024 (Royal Assent).
"taxing treaty first nation" has the same meaning as in the Treaty First Nation Taxation Act.
Section 1 definition of "taxing treaty first nation" BEFORE repealed by 2024-13-61(b), effective January 1, 2025.
"taxing treaty first nation" has the same meaning as in the Treaty First Nation Property Taxation Enabling Act.
Section 2 (4) BEFORE amended by 2003-54-27,Sch A, effective April 1, 2004 (BC Reg 11/2004).
(4) The Minister of Finance and Corporate Relations may make payments out of the consolidated revenue fund, without an appropriation other than this subsection, for the payment of liabilities transferred to the government under subsection (3) (b).
Section 2 (3) BEFORE amended by 2007-41-66, effective November 30, 2007 (BC Reg 399/2007).
(3) Despite subsections (1) and (2) but without limiting section 49 of the Greater Vancouver Transportation Authority Act, the Lieutenant Governor in Council, by order,
Section 3 (1) (j) (iv) BEFORE amended by 2003-54-27,Sch A, effective April 1, 2004 (BC Reg 11/2004).
(iv) the Minister of Finance and Corporate Relations,
Section 3 (1) (j) (i) BEFORE amended by BC Reg 5/10 under RS1996-238-11(3), effective January 14, 2010 (BC Reg 5/2010).
(i) the Ministry of Health,
Section 3 (1) (j) (iii.1) was added by 2007-36-97.1(c) [2007-36-97.1 (c) en by 2007-43-25 eff 3 Apr 2009 (BC Reg 55/09], effective April 1, 2011 (BC Reg 51/11).
Section 4 (1) (a) and (b) BEFORE amended by 2008-42-141,Sch, effective May 29, 2008 (Royal Assent).
(a) despite the Local Government Act, issue supplementary letters patent conferring powers and imposing duties on, and making other provisions for, the municipal regional district in relation to its function as the regional hospital district, and may exclude or restrict a provision of the Local Government Act in relation to that function;
(b) by supplementary letters patent applying to the municipal regional district, substitute for a provision of this Act in relation to the regional hospital district a provision of the Local Government Act.
Section 4 (1) BEFORE amended by 2011-11-28, effective April 1, 2012 (BC Reg 73/2012).
(1) If the Lieutenant Governor in Council makes a declaration, under section 2 (1) (b), that the municipal regional district is a regional hospital district, the powers conferred on that district by this Act include the power to provide a service, within the meaning of the Local Government Act, of the municipal regional district in which, subject to letters patent under this section, all the municipalities and electoral areas within the municipal regional district participate, and the Lieutenant Governor in Council may do the following:
(a) despite the Local Government Act, issue letters patent conferring powers and imposing duties on, and making other provisions for, the municipal regional district in relation to its function as the regional hospital district, and may exclude or restrict a provision of the Local Government Act in relation to that function;
(b) by letters patent applying to the municipal regional district, substitute for a provision of this Act in relation to the regional hospital district a provision of the Local Government Act.
Section 6 (1) (part) BEFORE amended by 2008-42-141,Sch, effective May 29, 2008 (Royal Assent).
the Lieutenant Governor in Council must, by supplementary letters patent, provide for the transfer and vesting of the assets, rights, claims and obligations of the pre-existing district or districts, or some of those districts the Lieutenant Governor in Council, having regard to the changes, considers just, to and in the new or continuing district or districts, and the assets, rights, claims and obligations are transferred, by the letters patent, and vest accordingly.
Section 8 (3) BEFORE amended by 2003-20-1, effective May 29, 2003 (BC Reg 212/2003).
(3) Despite subsections (1) and (2), if an order is made under this subsection, a regional hospital district board consists of the directors or alternative directors of the regional district
(a) recommended by the board of the regional hospital district with the consent of the municipalities within the regional hospital district area, and
(b) specified by the Lieutenant Governor in Council.
Section 8 (3) BEFORE amended by 2011-11-29, effective April 1, 2012 (BC Reg 73/2012).
(3) Despite subsections (1) and (2), a regional hospital district board consists of the directors or alternate directors of the regional district selected by the board of the regional hospital district with the consent of the municipalities within the regional hospital district area.
Section 9 (1) BEFORE amended by RS2015-1-RevSch, effective January 1, 2016 [coming into force of RS2015-1].
(1) Section 783 of the Local Government Act applies to a vote by a board on a budget, operating expense, capital, borrowing or contract matter.
Section 10 BEFORE renumbered as 10 (1) and (2) was added by 2011-11-31, effective April 5, 2016 (BC Reg 24/2016).
Tenure of office of directors
10 Subject to a provision made under section 8 (2),
(a) each director appointed to a board on the incorporation of the district holds office until the first Monday after January 1 in the following year or until the appointment of his or her successor, whichever is later, and
(b) after the first appointment of directors under paragraph (a), each director must be appointed annually, on or before February 1, and each director holds office until the first Monday after January 1 in the following year or until the appointment of his or her successor, whichever is later.
Section 10 (1) (a) and (b) BEFORE amended by 2023-10-301, effective March 30, 2023 (Royal Assent).
(a) each director appointed to a board on the incorporation of the district holds office until the first Monday after January 1 in the following year or until the appointment of his or her successor, whichever is later, and
(b) after the first appointment of directors under paragraph (a), each director must be appointed annually, on or before February 1, and each director holds office until the first Monday after January 1 in the following year or until the appointment of his or her successor, whichever is later.
Section 11 (1) and (2) BEFORE amended by 2003-20-2, effective May 29, 2003 (BC Reg 212/2003).
(1) Unless alternate directors are provided for by letters patent under section 8 (2), the council or the trustees of a member municipality may appoint a member of the council or a trustee as an alternate director, and the Lieutenant Governor in Council may appoint an alternate director for each director appointed by the Lieutenant Governor in Council, and each alternate director takes the place of and has the vote of a specified director in the case of any necessary absence from a meeting of the board, and notice of the appointment must be given to the secretary before the alternate director may vote on any matter before the board.
(2) If the seat of a director representing a member municipality becomes vacant through death, resignation or disqualification, the alternate director must take the seat but, unless alternate directors are provided for by letters patent under section 8 (2), the council or the trustees, or the Lieutenant Governor in Council, may subsequently appoint another director and alternate director in his or her place.
Section 11 (2) and (3) BEFORE amended by 2011-11-32(b) and (c), effective April 1, 2012 (BC Reg 73/2012).
(2) If the seat of a director representing a member municipality becomes vacant through death, resignation or disqualification, the alternate director must take the seat but, unless alternate directors are provided for by letters patent under section 8 (2), the council or the trustees may subsequently appoint another director and alternate director in his or her place.
(3) The appointment of a director, other than an alternate director, by the council or the trustees is not revocable except for the consecutive absence from attendance at meetings of the board for a period of 3 months without leave of the council or trustees.
Section 11 (2) BEFORE amended by 2023-10-302, effective March 30, 2023 (Royal Assent).
(2) If the seat of a director representing a member municipality or member treaty first nation becomes vacant through death, resignation or disqualification, the alternate director must take the seat but, unless alternate directors are provided for by letters patent under section 8 (2), the council, trustees or governing body of the treaty first nation may subsequently appoint another director and alternate director in his or her place.
Section 15 (3) BEFORE amended by 2023-10-303, effective March 30, 2023 (Royal Assent).
(3) A person is not disqualified from holding office as a director, a member of council or a trustee merely because he or she received remuneration or reimbursement under this section.
Section 16 BEFORE re-enacted by 2003-52-124, effective January 1, 2004 (BC Reg 465/2003, repealing BC Reg 428/2003).
Section 16 (1) BEFORE amended by RS2015-1-RevSch, effective January 1, 2016 [coming into force of RS2015-1].
(1) The following provisions of the Local Government Act apply to the calling and conduct of meetings of a board:
section 222.1 [regular and special board meetings];
section 227 [proceedings at board meetings];
section 236 [minutes of board meetings];
section 793 [calling and conduct of meetings].
Section 17.1 (5) (f) BEFORE amended by 2021-16-26, effective September 29, 2021 (BC Reg 236/2021).
(f) section 128 [electronic meetings and participation by members];
Section 17.2 (5) (b) BEFORE amended by RS2015-1-RevSch, effective January 1, 2016 [coming into force of RS2015-1].
(b) is qualified to hold office as a member of a local government in accordance with section 66 [who may hold office on a local government] of the Local Government Act.
Section 17.2 (6) and (7) BEFORE amended by RS2015-1-RevSch, effective January 1, 2016 [coming into force of RS2015-1].
(6) Before taking office, a person appointed under subsection (4) must make an oath or solemn affirmation, and, for that purpose, section 210 [oath of office for board members] of the Local Government Act applies.
(7) Section 67 [disqualification of local government employees] of the Local Government Act does not apply in relation to a director appointed under subsection (4) of this section.
Section 17.2 (16) BEFORE amended by 2024-13-63, effective January 1, 2025.
(16) Section 28.1 applies to Nisg̱a'a Lands as a member of the district and, for that purpose,
(a) a reference in that section to the treaty lands of a taxing treaty first nation is to be read as a reference to Nisg̱a'a Lands,
(b) a reference in that section to a taxing treaty first nation is to be read as a reference to the Nisg̱a'a Nation, and
(c) a reference in that section to a tax treatment agreement is to be read as a reference to the Taxation Agreement, as defined in section 6.1 of the Nisg̱a'a Final Agreement Act.
Section 19 (3) (a) BEFORE amended by 2003-52-125, effective January 1, 2004 (BC Reg 465/2003, repealing BC Reg 428/2003).
(a) under section 357 of the Local Government Act as if the real property were owned by a municipality,
Section 20 (1) (c) BEFORE amended by 2003-20-3(a), effective May 29, 2003 (BC Reg 212/2003).
(c) to the extent approved by the minister, to assume obligations of any member municipality, or any improvement district not within the definition "municipality", or any hospital corporation, with respect to the repayment of money borrowed and provided for the financing of hospital projects and interest on it, or to provide reimbursement to a municipality, improvement district or hospital corporation for money provided for financing hospital projects that were raised or obtained otherwise than by borrowing;
Section 20 (3) BEFORE amended by 2003-20-3(b), effective May 29, 2003 (BC Reg 212/2003).
(3) In exercising the powers contained in subsection (1) or section 17 (2), the board must raise in any year, with the approval of the minister or a person authorized by the minister to act in his or her behalf, and without other assents and approvals, by making provision in its budget or by temporary borrowing, an amount specified by the minister which must not be greater in the aggregate than a prescribed amount.
Section 20 (1) (f) BEFORE amended by 2007-14-127(a), effective December 1, 2007 (BC Reg 354/2007).
(f) to exercise and perform the other powers and duties prescribed by or under this Act or specified in letters patent as and when required.
Section 20 (2) BEFORE amended by 2007-14-127(b), effective December 1, 2007 (BC Reg 354/2007).
(2) The board of a district may carry out the purposes referred to in subsection (1) only in accordance with and to the extent authorized by or under this Act, the regulations and the letters patent of the district.
Section 20 (1) (c) BEFORE amended by 2011-11-33, effective April 1, 2012 (BC Reg 73/2012).
(c) to assume obligations of any member municipality, or any improvement district not within the definition "municipality", or any hospital corporation, with respect to the repayment of money borrowed and provided for the financing of hospital projects and interest on it, or to provide reimbursement to a municipality, improvement district or hospital corporation for money provided for financing hospital projects that were raised or obtained otherwise than by borrowing;
Section 21 (1) BEFORE amended by 2003-20-4, effective May 29, 2003 (BC Reg 212/2003).
(1) The board may, with the approval of the minister, by resolution passed by the votes of not less than 2/3 of the votes of all the directors, establish an executive committee, comprised of members of the board elected by the board annually, and one or more standing committees, comprised of members of the board and other persons elected by the board annually, and the board may specify the items of business of the district with which each of those committees has power to deal.
Section 23 (1) BEFORE amended by 2003-20-5(a), effective May 29, 2003 (BC Reg 212/2003).
(1) The board must prepare and adopt, before a prescribed date in each year, a provisional budget for the following calendar year, in the form and manner specified by the minister, in which the following must be set out:
Section 23 (2), (3) and (4) BEFORE repealed by 2003-20-5(b), effective May 29, 2003 (BC Reg 212/2003).
(2) The board must at once submit the provisional budget to the minister.
(3) The minister must review each provisional budget received under subsection (2) and may make revisions the minister considers necessary.
(4) The minister must
(a) designate in writing those items in each budget that are eligible for a prepaid capital advance of at least 60% of the approved costs of that item under section 56.1 of the Financial Administration Act, and
(b) on or before March 15 in each year, send to the board a copy of the budget as reviewed, together with
(i) any revisions made under subsection (3) of this section, and
(ii) a copy of items designated under paragraph (a) of this subsection.
Section 23 (5) and (6) BEFORE amended by 2003-20-5(c), effective May 29, 2003 (BC Reg 212/2003).
(5) On or before March 31 in each year, the board must adopt, by bylaw, without further assents or approvals, the annual budget of the board, which must include the items designated under subsection (4), and the board must at once transmit to the minister a copy of the bylaw and budget certified by the secretary.
(6) On or before April 15 in each year, the minister must send to each board a notice setting out
(a) the current year net taxable value of all land and improvements in each member municipality and the rural area in the district for the purposes of this Act, and
(b) the amount to be raised by taxation for items designated under subsection (4).
Section 23 (7) and (8) BEFORE repealed by 2003-20-5(d), effective May 29, 2003 (BC Reg 212/2003).
(7) Capital expenditure must not be made by the board without the prior approval of the minister, or a person authorized by the minister to act on his or her behalf, who, at his or her discretion and on consideration of the capital expenditures that are necessary and essential, may approve or disapprove all or part of the proposed capital expenditures.
(8) If a question arises whether expenditure is capital expenditure for subsection (7), it must be determined finally by the minister.
Section 23 (6) BEFORE repealed by 2010-3-26, effective March 31, 2010 (Royal Assent).
(6) On or before April 15 in each year, the minister must send to each board a notice setting out the current year net taxable value of all land and improvements in each member municipality and the rural area in the district for the purposes of this Act.
Section 24 BEFORE re-enacted by 2011-11-34, effective December 31, 2011 (BC Reg 246/2011).
Apportionment of costs
24 Except as otherwise specified in the letters patent, the amount required under the annual budget by the board must be raised by taxation at a uniform rate for each class of property throughout the district and must be apportioned by the secretary among the member municipalities and the rural area in the district on the basis of the current year net taxable values determined in accordance with section 26 (3).
Section 24 (1) and (3) BEFORE amended by 2024-13-64, effective January 1, 2025.
(1) Except as otherwise specified in the letters patent, the secretary must apportion the amount required under the annual budget among the member municipalities, treaty lands of taxing treaty first nations and the other rural area in the district on the basis of the net taxable values of land or improvements in each for the current year determined by
(a) excluding property taxable for school purposes only by special Act, and
(b) applying a uniform rate to each class of property throughout the district.
(3) Except as otherwise specified in the letters patent, the amount apportioned under subsection (1) to member municipalities and the rural area of the district, excluding the treaty lands of taxing treaty first nations, must be raised by taxation at a uniform rate for each class of property throughout those municipalities and that rural area.
Section 25 (3) BEFORE amended by 2003-54-27,Sch A, effective April 1, 2004 (BC Reg 11/2004).
(3) In the case of each member of the district that is not a city, district, town or village, the secretary of the district must, after receiving a notice, under section 23 (6), transmit to the Minister of Finance and Corporate Relations, on or before April 20, a requisition stating the amount required of that member, and a copy of the requisition must be sent to the trustees of the improvement district or the directors representing the rural area in the district, or both, as the case may be
Section 25 (8) BEFORE amended by BC Reg 345/2006 under RS1996-440-12, effective December 4, 2006 (BC Reg 345/2006).
(8) On or before February 1 in each year, the amount received by a municipality, or by the Surveyor of Taxes by way of a grant in place of taxes for hospital purposes in the district, under the Municipal Grants Act (Canada) from the government of Canada or from a corporation included in Schedule III or IV of that Act in the immediately preceding calendar year must be paid to the board, and the amount paid must be included in the revenue of the board in its budget.
Section 25 (1) BEFORE amended by 2010-3-27(a), effective March 31, 2010 (Royal Assent).
(1) Annually, after receiving a notice under section 23 (6), the secretary of the district must, on or before April 20, send to each member municipality that is a city, district, town or village a requisition stating the amount required of that member municipality.
Section 25 (3) BEFORE amended by 2010-3-27(b), effective March 31, 2010 (Royal Assent).
(3) In the case of each member of the district that is not a city, district, town or village, the secretary of the district must, after receiving a notice, under section 23 (6), transmit to the Minister of Finance, on or before April 20, a requisition stating the amount required of that member, and a copy of the requisition must be sent to the trustees of the improvement district or the directors representing the rural area in the district, or both, as the case may be.
Section 25 (7) BEFORE amended by 2010-3-27(c), effective March 31, 2010 (Royal Assent).
(7) If the net taxable values of land and improvements in a district as set out in the notice sent by the minister to the board in accordance with section 23 (6) are adjusted, any resulting adjustment of grants, or of the amounts to be raised by taxation and to be requisitioned from each part of the district, by a sum in excess of $1 000 must be taken into account and adjusted by the minister in the next year, unless otherwise ordered by the Lieutenant Governor in Council.
Section 25 (1) BEFORE amended by 2011-11-35(a), effective December 31, 2011 (BC Reg 246/2011).
(1) Annually, after the information described in subsection (9) is made available, the secretary of the district must, on or before April 20, send to each member municipality that is a city, district, town or village a requisition stating the amount required of that member municipality.
Section 25 (2) and (3) BEFORE amended by 2011-11-35(b), effective December 31, 2011 (BC Reg 246/2011).
(2) All amounts requisitioned under subsection (1) are a debt due by the member municipality to the district, and the council of that member municipality must provide for that debt, and must pay that debt to the board on or before August 1 in the current year.
(3) In the case of each member of the district that is not a city, district, town or village, the secretary of the district must, after the information described in subsection (9) is made available, transmit to the minister responsible for the Financial Administration Act, on or before April 20, a requisition stating the amount required of that member, and a copy of the requisition must be sent to the trustees of the improvement district or the directors representing the rural area in the district, or both, as the case may be.
Section 25 (4) (b) BEFORE amended by 2011-11-35(c), effective December 31, 2011 (BC Reg 246/2011).
(b) the uniform rates to be levied throughout the district to raise the sum referred to in paragraph (a).
Section 25 (5) BEFORE amended by 2011-11-35(d), effective December 31, 2011 (BC Reg 246/2011).
(5) If there is a municipal regional district co-extensive with a district incorporated under this Act, the 2 districts must use their best endeavours to ensure that the taxation requisitions of each of them are sent to their respective member municipalities at the same time.
Section 25 (9) BEFORE amended by 2011-11-35(e), effective December 31, 2011 (BC Reg 246/2011).
(9) The information referred to in subsections (1), (3) and (7) is the information made available annually to each board by the British Columbia Assessment Authority setting out the current year net taxable value of all land and improvements in each member municipality and the rural area in the district, on both the completed and the revised assessment rolls.
Section 25 (1) to (5) and (9) BEFORE amended by 2024-13-65, effective January 1, 2025.
(1) Annually, after the information described in subsection (9) is made available, the secretary of the district must, on or before April 20, send to
(a) each member municipality a requisition stating the amount required of that member municipality, and
(b) each taxing treaty first nation a requisition stating the amount required of that taxing treaty first nation and the rates applied to the net taxable value of land and improvements in the treaty lands or applicable portion of those treaty lands to determine that amount.
(2) All amounts requisitioned under subsection (1) are a debt due by the member municipality or the taxing treaty first nation to the district, and the council of that member municipality or the governing body of that taxing treaty first nation must provide for that debt and must pay that debt to the board on or before August 1 in the current year.
(3) In the case of each member of the district that is not a city, district, town, village or treaty lands of a taxing treaty first nation, the secretary of the district must, after the information described in subsection (9) is made available, transmit to the minister responsible for the Financial Administration Act, on or before April 20, a requisition stating the amount required of that member, and a copy of the requisition must be sent to the trustees of the improvement district or the directors representing the other rural area in the district, or both, as the case may be.
(4) On or before April 30, the secretary of each district must notify the minister in writing of the following:
(a) the total of the amounts being requisitioned under this section for the purposes of this Act;
(b) the uniform rates to be levied throughout the district to raise the amount referred to in paragraph (a), excluding amounts apportioned to a taxing treaty first nation;
(c) the rates that if applied to the net taxable value of land and improvements in the treaty lands, or applicable portion of those treaty lands, of a taxing treaty first nation would generate the amount requisitioned from the taxing treaty first nation under subsection (1).
(5) If there is a municipal regional district co-extensive with a district incorporated under this Act, the 2 districts must use their best endeavours to ensure that the taxation requisitions of each of them are sent to their respective member municipalities and the taxing treaty first nations in the regional district at the same time.
(9) The information referred to in subsections (1), (3) and (7) is the information made available annually to each board by the British Columbia Assessment Authority setting out the current year net taxable value of all land and improvements in each member municipality, the treaty lands of each taxing treaty first nation and the other rural area, in the district, on both the completed and the revised assessment rolls.
Section 26 (2.1) was added by 2003-3-13, effective January 1, 2003 [retro from March 12, 2003 (Royal Assent)].
Section 26 (2) BEFORE amended by 2011-11-36, effective December 31, 2011 (BC Reg 246/2011).
(2) All amounts requisitioned under section 25 must be raised by taxation at a uniform rate for each class of property throughout the district by the member municipality or municipalities and the Provincial Collector.
Section 26 (2) BEFORE amended by 2024-13-66, effective January 1, 2025.
(2) All amounts requisitioned under section 25, other than from a taxing treaty first nation, must be raised by taxation at a uniform rate for each class of property throughout the district by the member municipality or municipalities and the Provincial Collector.
Section 28 BEFORE amended by 2002-19-5, effective December 31, 2001 [retro from April 11, 2002 (Royal Assent)].
28 Sections 130, 131 (2) and (3) and 132 of the School Act apply for assessment and taxation under this Act, and wherever in those sections reference is made to the rural area of a school district, the reference is deemed to be to the part or parts of a regional hospital district not in a municipality.
Section 28 BEFORE amended by 2005-16-16, effective March 3, 2005 (Royal Assent).
28 Sections 130 to 132 of the School Act apply for assessment and taxation under this Act, and wherever in those sections reference is made to the rural area of a school district, the reference is deemed to be to the part or parts of a regional hospital district not in a municipality.
Section 28 BEFORE amended by 2007-36-98, effective April 3, 2009 (BC Reg 55/2009).
Exemption
28 Sections 130, 131 and 132 of the School Act apply for assessment and taxation under this Act, and wherever in those sections reference is made to the rural area of a school district, the reference is deemed to be to the part or parts of a regional hospital district not in a municipality.
Section 28 BEFORE amended by 2018-4-12, effective February 21, 2018 [retro from March 15, 2018 (Royal Assent)].
Exemption
28 Except in relation to the treaty lands of a taxing treaty first nation, sections 130, 131 and 132 of the School Act apply for assessment and taxation under this Act, and wherever in those sections reference is made to the rural area of a school district, the reference is deemed to be to the part or parts of a regional hospital district not in a municipality.
Section 28 BEFORE amended by 2024-13-67, effective January 1, 2025.
Exemption
28 Except in relation to the treaty lands of a taxing treaty first nation, sections 130, 131, 131.01 and 132 of the School Act apply for assessment and taxation under this Act, and wherever in those sections reference is made to the rural area of a school district, the reference is deemed to be to the part or parts of a regional hospital district not in a municipality.
Section 28.1 BEFORE amended by 2011-11-37 and 38, effective December 31, 2011 (BC Reg 246/2011).
Exemptions for treaty lands of taxing treaty first nations
28.1 (1) Subject to this section, property that is in the treaty lands of a taxing treaty first nation and exempt
(a) under the laws of the treaty first nation from property taxation imposed by the treaty first nation, or
(b) under a tax treatment agreement from property taxation imposed under this Act
must be treated as if it were exempt for the purposes of assessment and taxation under this Act.
(2) Subject to subsection (3), 50% of the assessed value of a parcel, or a portion of a parcel, of land must be treated as if it were exempt for the purposes of assessment and taxation under this Act, if
(a) the parcel or portion is classified as a farm under the Assessment Act, or
(b) the parcel or portion is in an agricultural land reserve that is established under the Agricultural Land Commission Act, is subject to sections 18 to 20 and 28 of that Act and satisfies one or more of the conditions set out in subsection (3) of this section.
(3) The parcel or portion of a parcel referred to in subsection (2) (b) must be
(a) vacant and unused,
(b) used for a farm or residential purpose, or
(c) used for a purpose that is permitted by the Lieutenant Governor in Council under this Act.
(4) Land must be treated as if it were exempt for the purposes of assessment and taxation under this Act if the land is included in a timber lease or timber licence issued under an enactment of British Columbia or of Canada
(a) for which a stumpage, as defined in the Forest Act, has not been reserved or not made available to the government, or
(b) which is held for the specific purpose of cutting and removing timber, and for no other purpose while so held.
(5) Property that would be exempt from taxation under laws of a taxing treaty first nation that have the same effect in respect of its treaty lands as a bylaw authorized under section 225 [partnering and other exemptions] of the Community Charter has in respect of land within a municipality in relation to
(a) a partnering agreement under the applicable law,
(b) a golf course, or
(c) a cemetery, mausoleum or columbarium,
must be treated as if it were taxable for the purposes of assessment and taxation under this Act unless it can be treated as exempt under subsection (6) or (8) of this section.
(6) The Lieutenant Governor in Council may make regulations requiring that land and improvements that must be treated as taxable under subsection (5) must be treated as exempt.
(7) Regulations under subsection (6) may
(a) require that all or part of the property that is exempted under the law of the treaty first nation be treated as exempt,
(b) require the property be treated as exempt for all or part of the term of the exemption under the law of the treaty first nation, and
(c) be different for different classes or uses of property, different classes of owners and different classes of partnering agreements.
(8) The Lieutenant Governor in Council, by order in relation to property referred to in subsection (5) that is specified in the order, may require that
(a) all or part of the property be treated as exempt for the purposes of assessment and taxation under this Act, and
(b) the property be treated as exempt for those purposes for all or part of the term of the exemption under the law of the treaty first nation.
(9) Property must not be treated as exempt for the purposes of assessment and taxation under this Act if the property is exempted from property tax under a law of a taxing treaty first nation that has the same effect in respect of its treaty lands as a bylaw has under section 226 [revitalization tax exemptions] of the Community Charter in respect of land within a municipality.
Section 28.1 (2) (b) BEFORE amended by 2018-56-45, effective February 22, 2019 (BC Reg 30/2019).
(b) the parcel or portion is in an agricultural land reserve that is established under the Agricultural Land Commission Act, is subject to sections 18 to 20 and 28 of that Act and satisfies one or more of the conditions set out in subsection (3) of this section.
Section 28.1 (1), (2), (4), (5) and (9) BEFORE amended by 2024-13-68, effective January 1, 2025.
(1) Subject to this section, property that is in the treaty lands of a taxing treaty first nation and exempt
(a) under the laws of the treaty first nation from property taxation imposed by the treaty first nation, or
(b) under a tax treatment agreement from property taxation imposed under this Act
must be treated as if it were exempt for the purposes of determining the amount of a requisition under section 25 (1) (b) and the rates under section 25 (4) (c).
(2) Subject to subsection (3), 50% of the assessed value of a parcel, or a portion of a parcel, of the treaty lands of a taxing treaty first nation must be treated as if it were exempt for the purposes of determining the amount of a requisition under section 25 (1) (b) and the rates under section 25 (4) (c), if
(a) the parcel or portion is classified as a farm under the Assessment Act, or
(b) the parcel or portion is in the agricultural land reserve within the meaning of the Agricultural Land Commission Act, is subject to sections 18 to 20.3 and 28 of that Act and satisfies one or more of the conditions set out in subsection (3) of this section.
(4) The treaty lands of a taxing treaty first nation must be treated as if they were exempt for the purposes of determining the amount of a requisition under section 25 (1) (b) and the rates under section 25 (4) (c) if the lands are included in a timber lease or timber licence issued under an enactment of British Columbia or of Canada
(a) for which a stumpage, as defined in the Forest Act, has not been reserved or not made available to the government, or
(b) which is held for the specific purpose of cutting and removing timber, and for no other purpose while so held.
(5) Property that would be exempt from taxation under laws of a taxing treaty first nation that have the same effect in respect of its treaty lands as a bylaw authorized under section 225 [partnering and other exemptions] of the Community Charter has in respect of land within a municipality in relation to
(a) a partnering agreement under the applicable law,
(c) a cemetery, mausoleum or columbarium,
must be treated as if it were taxable for the purposes of determining the amount of a requisition under section 25 (1) (b) and the rates under section 25 (4) (c) unless it can be treated as exempt under subsection (6) or (8) of this section.
(9) Property must not be treated as exempt for the purposes of determining the amount of a requisition under section 25 (1) (b) and the rates under section 25 (4) (c) if the property is exempted from property tax under a law of a taxing treaty first nation that has the same effect in respect of its treaty lands as a bylaw has under section 226 [revitalization tax exemptions] of the Community Charter in respect of land within a municipality.
Section 29 (1) and (3) BEFORE amended by 2011-11-39, effective December 31, 2011 (BC Reg 246/2011).
(1) Subject to this Act, the Taxation (Rural Area) Act applies to the assessment, levy, collection and recovery of taxes in each part of the district that is
(a) not a municipality, or
(b) an improvement district designated as a municipality for this Act,
in a similar manner as to taxes imposed on land under the Taxation (Rural Area) Act, and despite the fact in any case that the lands taxed are entirely or partly located within the limits of a local district municipality.
(3) The assessor must apply section 12 of the Assessment Act to the assessment of property for this Act in parts of districts not in a municipality, and the Provincial Collector must tax the property on a supplementary taxation roll at the same rates of taxation as were charged against property assessed for this Act in the district for the corresponding period under this Act.
Section 29 BEFORE amended by 2024-13-69, effective April 25, 2024 (Royal Assent).
Taxation (Rural Area) Act applies
29 (1) Subject to this Act, the Taxation (Rural Area) Act applies to the assessment, levy, collection and recovery of taxes in each part of the district that
(ii) the treaty lands of a taxing treaty first nation, or
(b) is an improvement district designated as a municipality for the purposes of this Act,
in a similar manner as to taxes imposed on land under the Taxation (Rural Area) Act, and despite the fact in any case that the lands taxed are entirely or partly located within the limits of a local district municipality.
(2) For all purposes of the Taxation (Rural Area) Act, all taxes on lands when so levied are deemed to be Provincial taxes imposed and levied under this Act, and on collection or recovery must be accounted for as such.
(3) The assessor must apply section 12 of the Assessment Act to the assessment of property for this Act in parts of districts that are not in a municipality or the treaty lands of a taxing treaty first nation, and the Provincial Collector must tax the property on a supplementary taxation roll at the same rates of taxation as were charged against property assessed for this Act in the district for the corresponding period under this Act.
Section 31 BEFORE amended by 2003-20-6, effective May 29, 2003 (BC Reg 212/2003).
31 A board may, by resolution, with the approval of the minister or any other person authorized by the minister to act on his or her behalf, either before or after the preparation of its annual budget, borrow for purposes other than capital expenditures, by way of temporary loan, sums the board may deem necessary to meet the current operating expenditures of the board for the year, including the amounts required for principal and interest falling due within the year on any debt of the board, but all money so borrowed must be repaid within 9 months of the date of the borrowing.
Section 32 (2) BEFORE amended by 2003-20-7(a), effective May 29, 2003 (BC Reg 212/2003).
(2) The capital bylaw
(a) must be in a form required by the minister,
(b) must include provisions that the minister considers necessary or that are prescribed by the regulations,
(c) may, subject to paragraphs (a) and (b), provide for the issue of securities to raise the net sums required, after payment of the expenses of the issue and sale of the securities, to pay the capital costs of projects approved under this Act if those costs are not to be paid by a prepaid capital advance under section 56.1 of the Financial Administration Act or from any other source, and
(d) has no effect until the minister has approved it in writing.
Section 32 (3) and (4) BEFORE repealed by 2003-20-7(b), effective May 29, 2003 (BC Reg 212/2003).
(3) A board may not amend a capital bylaw except as approved in writing by the minister.
(4) For the purposes of subsection (2) (d), the minister may approve all or any part of a capital bylaw.
Section 32 (2) (c) BEFORE amended by 2009-4-6, effective March 12, 2009 (Royal Assent).
(c) may, subject to paragraphs (a) and (b), provide for the issue of securities to raise the net sums required, after payment of the expenses of the issue and sale of the securities, to pay the capital costs of projects approved under this Act if those costs are not to be paid by a prepaid capital advance under section 56.1 of the Financial Administration Act or from any other source.
Section 33 BEFORE amended by 2003-20-8, effective May 29, 2003 (BC Reg 212/2003).
Borrowing for capital expenses
33 (1) A board must not borrow or spend money to meet capital expenditures unless
(a) the board has enacted a capital bylaw in accordance with section 32, and
(b) the minister has in writing authorized the borrowing or expenditure.
(2) An approval under section 32 is not an authorization for the purpose of subsection (1) (b) of this section.
Section 35 (2) (a) BEFORE amended by 2003-54-27,Sch A, effective April 1, 2004 (BC Reg 11/2004).
(a) the board must set aside in each year during the term of the securities a sum that, together with interest compounded annually on it, at a rate of yearly interest determined by the Minister of Finance and Corporate Relations or by any other person designated by that minister, would be sufficient to provide a sinking fund for
Section 35 (2) (a) (ii) BEFORE amended by 2003-54-27,Sch A, effective April 1, 2004 (BC Reg 11/2004).
(ii) with the approval of the Minister of Finance and Corporate Relations or of any other person designated by that minister, the partial repayment of the securities at maturity, and
(b) the amount of interest payable in each year and the amount to be set aside in each year for the sinking fund must be set out in the bylaw.
Section 35 (4) BEFORE amended by 2003-54-27,Sch A, effective April 1, 2004 (BC Reg 11/2004).
(4) The amount to be set aside in each year for the sinking fund must be paid on or before the date specified in the bylaw to the Minister of Finance and Corporate Relations, or to any other person designated by that minister, who must
Section 35 (3) BEFORE amended by 2016-5-43,Sch 5, effective March 10, 2016 (Royal Assent).
(3) For the purposes of this Act, the amount to be set aside for the sinking fund in a year is deemed to be an amount or installment of principal falling due or becoming payable in that year, and this Act must be construed accordingly.
Section 37 (1), (2) and (3) BEFORE amended by 2003-20-9, effective May 29, 2003 (BC Reg 212/2003).
(1) Securities authorized by a bylaw may be issued all at one time, or if because it is anticipated that the proposed expenditures for the purposes set out in the bylaw will extend over a period of time and it is considered undesirable to have large portions of the money in hand unused and uninvested, or for other sufficient causes, the securities may, with the approval of the minister, be issued in installments of amounts, not greater in the aggregate than the total principal amount authorized by the bylaw, and at times as the exigency of the case demands, and securities may be issued up to the principal amount authorized by any such bylaws, even if the net sum realized after payment of the discount, commission, brokerage, exchange and other expenses with respect to the issue and sale of the securities is greater or less than the amount required for the purposes specified in the bylaw.
(2) If the amount realized is greater than the amount required for the purposes set out in the bylaw, the excess may, with the approval of the minister, be spent by the board to meet other capital expenditures or be applied to the retirement of the debt created.
(3) If the amount realized is less than the amount required for the purpose set out in the bylaw, the deficiency may be raised in a manner directed by the Lieutenant Governor in Council, and the Lieutenant Governor in Council may direct that the deficiency be raised by a further issue of securities.
Section 37 (1) BEFORE amended by 2016-5-44,Sch 6, effective March 10, 2016 (Royal Assent).
(1) Securities authorized by a bylaw may be issued all at one time, or if because it is anticipated that the proposed expenditures for the purposes set out in the bylaw will extend over a period of time and it is considered undesirable to have large portions of the money in hand unused and uninvested, or for other sufficient causes, the securities may be issued in installments of amounts, not greater in the aggregate than the total principal amount authorized by the bylaw, and at times as the exigency of the case demands, and securities may be issued up to the principal amount authorized by any such bylaws, even if the net sum realized after payment of the discount, commission, brokerage, exchange and other expenses with respect to the issue and sale of the securities is greater or less than the amount required for the purposes specified in the bylaw.
Section 39 (3) BEFORE amended by 2003-54-27,Sch A, effective April 1, 2004 (BC Reg 11/2004).
(3) A guarantee must be signed by the Minister of Finance and Corporate Relations or other officers that may be designated by the Lieutenant Governor in Council, and, on being signed, the government becomes liable for the payment of the principal and interest of the securities, according to their tenor.
Section 39 (4) BEFORE amended by 2016-5-42,Sch 4, effective March 10, 2016 (Royal Assent).
(4) The Lieutenant Governor in Council is authorized to make arrangements for supplying the money necessary to fulfil the requirements of the guarantee, and to advance the amount necessary for that purpose out of the consolidated revenue fund.
Section 41 (6) BEFORE amended by 2003-54-27,Sch A, effective April 1, 2004 (BC Reg 11/2004).
(6) When any securities issued by a board are held by the Minister of Finance and Corporate Relations, the board may by resolution authorize the security registrar in that ministry to act as deputy of the secretary of the board for the purpose of registering in the security registry book of the board the ownership of those securities by the Minister of Finance and Corporate Relations for the government or by that minister as trustee for any of the accounts administered by that minister and of endorsing on any of those securities a certificate of ownership, and any registration or endorsement is of the same effect as if made by the secretary of the board.
Section 41 (3), (4) and (5) BEFORE amended by 2023-10-304, effective March 30, 2023 (Royal Assent).
(3) A certificate of ownership must not be endorsed on a security except by the written authority of the person last entered as the owner of it, or of that person's executors or administrators, or of his or her or their attorney, and the authority must be retained and filed by the secretary.
(4) After a certificate of ownership has been endorsed, the security is transferable only by entry by the secretary in the security registry book, as and when a transfer of the security is authorized by the then owner of it, or the owner's executors or administrators, or his or her or their attorney.
(5) On the written request of the person named as owner in the certificate of ownership endorsed on a security, or of the person's executors or administrators, or of his or her or their attorney, the secretary may cancel and remove the certificate of ownership and by that act constitute the security a security payable to bearer and transferable by delivery.
Section 46 BEFORE amended by RS2015-1-RevSch, effective January 1, 2016 [coming into force of RS2015-1].
Dissolution of hospital improvement districts
46 The Lieutenant Governor in Council may dissolve a hospital improvement district incorporated under section 731 of the Local Government Act and may transfer to a district in which or part of which the hospital improvement district lay, any or all of the assets, rights, claims, obligations and liabilities of the hospital improvement district under terms and conditions the Lieutenant Governor in Council considers advisable.
Section 47 BEFORE amended by BC Reg 5/10 under RS1996-238-11(3), effective January 14, 2010 (BC Reg 5/2010).
Hospitals not required to use this Act
47 Nothing in this Act operates to require an owner or proprietor of a hospital to accept or receive any financial or other assistance from a district, or to have recourse to or approval from a district in order to claim or request financing or financial assistance from the government of Canada or from the Ministry of Health, and the financing of any hospital may be continued on the same basis as if this Act had not been enacted.
Section 51 (2) (f) BEFORE amended by 2007-14-204,Sch, effective December 1, 2007 (BC Reg 354/2007).
(f) prescribing any prior approvals required, other than those required by this Act, before any power conferred by this Act or the regulations may be exercised;