Section 1 definition of "manufactured home" BEFORE amended by 2007-14-204,Sch, effective December 1, 2007 (BC Reg 354/2007).
"manufactured home" means a structure, whether or not ordinarily equipped with wheels, that is designed, constructed or manufactured
(a) to be moved from one place to another by being towed or carried, and
(b) to provide
(i) a dwelling house or premises,
(ii) a business office or premises,
(iii) accommodation for any purpose other than those referred to in subparagraphs (i) and (ii),
(iv) shelter for machinery or other equipment, or
(v) storage, workshop, repair, construction or manufacturing facilities,
unless exempted by this Act or the regulations;
Section 2 BEFORE amended by 2003-52-434, effective January 1, 2004 (BC Reg 465/2003, repealing BC Reg 428/2003).
2 Subject to sections 3 and 4, a manufactured home, whether or not it falls within the definition of an improvement under the Assessment Act, Local Government Act, School Act, Taxation (Rural Area) Act, Vancouver Charter or any other Act, is an improvement for the purpose of real property assessment and taxation under the relevant Act and, except as provided in section 3, must be assessed and taxed in the name of the owner of the land on which the manufactured home is located at the time of the assessment.
Section 2 BEFORE amended by 2009-22-1, effective October 29, 2009 (Royal Assent).
2 Subject to sections 3 and 4, a manufactured home, whether or not it falls within the definition of an improvement under the Assessment Act, Community Charter, School Act, Taxation (Rural Area) Act, Vancouver Charter or any other Act, is an improvement for the purpose of real property assessment and taxation under the relevant Act and, except as provided in section 3, must be assessed and taxed in the name of the owner of the land on which the manufactured home is located at the time of the assessment.
Section 2 BEFORE re-enacted by 2014-32-39, effective December 31, 2014 (BC Reg 228/2014).
Manufactured home an improvement
2 Subject to sections 3 and 4, a manufactured home, whether or not it falls within the definition of an improvement under the Assessment Act, Community Charter, School Act, Taxation (Rural Area) Act, Treaty First Nation Taxation Act, Vancouver Charter or any other Act, is an improvement for the purpose of real property assessment and taxation under the relevant Act and, except as provided in section 3, must be assessed and taxed in the name of the owner of the land on which the manufactured home is located at the time of the assessment.
Section 2 BEFORE amended by 2024-13-119, effective April 25, 2024 (Royal Assent).
Manufactured home an improvement
2 (1) Subject to sections 3 and 4, a manufactured home, whether or not it falls within the definition of "improvement" under the Assessment Act, Community Charter, Nisg̱a'a Final Agreement Act, School Act, Taxation (Rural Area) Act, Treaty First Nation Taxation Act, Vancouver Charter or any other Act, is an improvement
(a) for the purposes of real property assessment in Nisg̱a'a Lands, and
(b) for the purposes of real property assessment and taxation elsewhere.
(2) A manufactured home that is an improvement under subsection (1) must be assessed under subsection (1) (a) or assessed and taxed under subsection (1) (b), as applicable, in the name of the owner of the land on which the manufactured home is located at the time of the assessment.
Section 3 (2) BEFORE amended by 2003-52-434, effective January 1, 2004 (BC Reg 465/2003, repealing BC Reg 428/2003).
(2) For subsection (1), the owner of the manufactured home is an owner of an improvement within the meaning of the Assessment Act, Local Government Act, School Act, Taxation (Rural Area) Act or the Vancouver Charter, as the case may be, and is liable for the taxes imposed under the relevant Act.
Section 3 (2) BEFORE amended by 2009-22-2, effective October 29, 2009 (Royal Assent).
(2) For subsection (1), the owner of the manufactured home is an owner of an improvement within the meaning of the Assessment Act, Community Charter, School Act, Taxation (Rural Area) Act or the Vancouver Charter, as the case may be, and is liable for the taxes imposed under the relevant Act.
Section 3 (1) and (3) BEFORE amended by 2014-32-40, effective December 31, 2014 (BC Reg 228/2014).
(1) Despite section 2, if a manufactured home is located within a manufactured home park and the owner of the manufactured home is not the owner of the manufactured home park, the manufactured home, together with any improvement as defined in the Assessment Act that
(i) attached to the manufactured home, or
(ii) ancillary to the use of the manufactured home, and
(i) the owner of the manufactured home park, or
(ii) a person other than the owner of the manufactured home park who is using or occupying the land for the purpose stated in the definition of manufactured home park,
must be assessed and taxed under section 2 in the name of the owner of the manufactured home.
(b) a manufactured home and any improvement
is assessed and taxed under subsection (1) in the name of the owner of the manufactured home, the manufactured home and the improvement must not be assessed and taxed under section 2 as an improvement in the name of the owner of the land.
Section 3 BEFORE amended by 2024-13-120, effective April 25, 2024 (Royal Assent).
Manufactured home parks
3 (1) Despite section 2, if a manufactured home is located within a manufactured home park and the owner of the manufactured home is not the owner of the manufactured home park, the manufactured home, together with any improvement as defined in the Assessment Act that
(i) attached to the manufactured home, or
(ii) ancillary to the use of the manufactured home, and
(i) the owner of the manufactured home park, or
(ii) a person other than the owner of the manufactured home park who is using or occupying the land for the purpose stated in the definition of manufactured home park,
must be assessed, or assessed and taxed, as applicable, under section 2 in the name of the owner of the manufactured home.
(2) For subsection (1), the owner of the manufactured home is an owner of an improvement within the meaning of the Assessment Act, Community Charter, School Act, Taxation (Rural Area) Act, Treaty First Nation Taxation Act or Vancouver Charter, as the case may be, and is liable for the taxes imposed under the relevant Act.
(b) a manufactured home and any improvement
is assessed or assessed and taxed under subsection (1) in the name of the owner of the manufactured home, the manufactured home and the improvement must not be assessed or assessed and taxed under section 2 as an improvement in the name of the owner of the land.
Section 4 (a.1) BEFORE amended by 2024-13-121, effective April 25, 2024 (Royal Assent).
(a.1) owned by a taxing treaty first nation, as defined in the Treaty First Nation Taxation Act, and occupied by or on behalf of the taxing treaty first nation,
Section 5 (1) BEFORE amended by 2003-52-435, effective January 1, 2004 (BC Reg 465/2003, repealing BC Reg 428/2003).
(1) The taxes assessed in respect of a manufactured home under section 2 or 3 are recoverable in any manner in which taxes are recoverable under the Local Government Act, School Act, Taxation (Rural Area) Act or the Vancouver Charter.
Section 5 (1) BEFORE amended by 2024-13-122, effective April 25, 2024 (Royal Assent).
(1) The taxes assessed in respect of a manufactured home under section 2 or 3 are recoverable in any manner in which taxes are recoverable under the Community Charter, Local Government Act, Vancouver Charter, School Act or Taxation (Rural Area) Act.
Section 7 BEFORE re-enacted by 2003-52-436, effective January 1, 2004 (BC Reg 465/2003, repealing BC Reg 428/2003).