"Point in Time" Act Content

TAXATION (RURAL AREA) ACT
[RSBC 1996] CHAPTER 448

Section 1 definition of "copy taxation notice" was added by 2002-22-23 effective April 30, 2002 (Royal Assent).

Section 1 BEFORE definition of "minister" was repealed by 2003-3-44 effective January 1, 2003 [retro from March 12, 2003 (Royal Assent)].

"minister" means the Minister of Finance and Corporate Relations;

Section 1 BEFORE definition of "assessment roll" was amended by 2004-40-56 effective May 13, 2004 (Royal Assent).

"assessment roll" includes a supplementary assessment roll;

Section 5(a), (b) and (e) BEFORE repealed by 2004-40-57 effective May 13, 2004 (Royal Assent).

(a) refuses or fails to make a required return;

(b) in making a return, or otherwise, withholds information necessary to ascertain the true taxable amount of a property, or other basis of assessment;

(e) fails to keep a book of account or record required to be kept by him or her.

Section 6 BEFORE repealed by 2004-40-58 effective May 13, 2004 (Royal Assent).

False returns and records

6 A person is liable on conviction to a fine of not less than $100 and not more than $1 000 if the person

(a) knowingly and willfully makes a false or deceptive statement in a return required under this Act,

(b) fraudulently omits to give, in a return required under this Act, a full and correct statement of the property, or other basis of assessment of the taxpayer, or

(c) makes or keeps a false entry or record in a book of account or record required to be kept under this Act.

Section 10(1)(a) BEFORE amended by 2003-54-27, Schedule A effective April 1, 2004 (BC Reg 11/04).

(a) must be paid to the Minister of Finance and Corporate Relations, and

Section 11(1.1) and (1.2) were added by 2002-22-24 effective April 30, 2002 (Royal Assent).

Section 14(2) BEFORE amended by 2003-54-27, Schedule A effective April 1, 2004 (BC Reg 11/04).

(2) Payment tendered by cheque or other order must be made payable to the Minister of Finance and Corporate Relations and the tax is deemed not to be paid, even if a receipt is given, until the amount of the cheque or order is received by the Minister of Finance and Corporate Relations.

Section 15(1)(r) BEFORE amended by 2003-3-45 effective December 31, 2003.

(r) sewage treatment plants, manure storage facilities, effluent reservoirs, effluent lagoons, deodorizing equipment, dust and particulate matter eliminators;

Section 15(5) definition of "final determination under the Assessment Act" BEFORE amended by 2003-66-55 effective March 12, 2004 (BC Reg 96/04).

"final determination under the Assessment Act" means a determination on the assessment roll for a taxation year, subject to any change that is finally determined under the Assessment Act by supplementary assessment roll, by correction of a property assessment review panel, on complaint to a property assessment review panel or on further appeal;

Section 15(1)(d) BEFORE amended by 2004-35-89 effective July 4, 2004 (BC Reg 274/04).

(d) every place of public worship, and land used exclusively for a public burying ground or cemetery, not exceeding 2.023 ha;

Section 15(1)(d.1) was added by 2004-35-89 effective July 4, 2004 (BC Reg 274/04).

Section 21(5) BEFORE amended by 2003-66-56 effective March 12, 2004 (BC Reg 96/04).

(5) Taxes levied and collected under this Act must, except as otherwise provided, be calculated, levied and accounted for by the Surveyor of Taxes on the assessed values entered in the assessment roll as confirmed and authenticated by a review panel and as amended by a supplementary assessment roll that is prepared under the Assessment Act and is provided to the Surveyor of Taxes before the calculation of the tax levy.

Section 21(2) and (3) BEFORE amended by 2004-40-59 effective May 13, 2004 (Royal Assent).

(2) On completion of the taxation roll, the Surveyor of Taxes must mail to every person named in it, on or before May 31 in every year, a taxation notice in the form and containing the information that the minister prescribes.

(3) Despite subsection (2), the Surveyor of Taxes may, with the written agreement of a taxpayer,

(a) send a taxation notice to the taxpayer other than by mail, and

(b) provide the information required to be contained in a taxation notice in a form other than the prescribed form, including provision by means of electronic information storage and electronic data transmission.

Section 21.1(part) was added by 2003-3-46 effective January 1, 2003 [retro from March 12, 2003 (Royal Assent)].

Section 30.1 was added by 2001-3-59 effective March 29, 2001 (Royal Assent).

Section 31 and 32 BEFORE amended by 2001-3-60 effective March 29, 2001 (Royal Assent).

Effect of sale of property subject to lien

31 (1) A sale or transfer of possession of any property subject to a lien or charge in favour of the government does not affect the right of distress or sale of the property under this Act for the recovery of the taxes.

(2) A person who acquires property on which a lien under this Act exists is jointly liable with the owner originally assessed for payment of the taxes.

Unpaid taxes constitute first charge

32 If property is sold, the amount of the tax lien for unpaid taxes constitutes a first charge on the proceeds of sale.

Section 43 BEFORE repealed by 2004-40-60 effective May 13, 2004 (Royal Assent).

Surface rights as to streets in municipality

43 If a mineral claim the land surface of which is subdivided into lots of a registered subdivision plan is situated in a municipality, and the property in the mineral claim has been sold and conveyed to a tax sale purchaser, the Lieutenant Governor in Council may vest in the municipality surface rights to streets, lanes and highways belonging to the government shown on the subdivision plan.

Section 47(1) BEFORE amended by 2004-40-61 effective May 13, 2004 (Royal Assent).

(1) On satisfactory evidence being produced to the assessor that a parcel of land for which taxes are due has been subdivided by registered plan of subdivision, or part of another parcel of land on which taxes are due has been sold and a deed executed and delivered to the purchaser, the assessor may, by certificate signed by the assessor, deposit with the collector an apportionment of the land and improvement assessed values as approved by a review panel, between

(a) the separate parts of the subdivided parcel shown on the plan, or

(b) the part of the other parcel sold and conveyed and the remainder of the parcel.

Section 54 BEFORE repealed by 2004-40-62 effective May 13, 2004 (Royal Assent).

Cancellation of uncollectable taxes

54 If taxes become delinquent and there is no property on which they may be levied, or there are no goods and chattels that can be distrained for them, or in default of sufficient distress, the collector must, at the time that may be directed by the Surveyor of Taxes, forward to the Surveyor of Taxes a statement giving a detailed list of all taxes on the collector's books that the collector considers uncollectable, showing the efforts that have been made to recover the taxes, and that there are no property or effects, that the property or effects are insufficient for the recovery of the taxes or that the person assessed has left the country, and the Surveyor of Taxes, if instructed by the minister, must cause the taxes to be cancelled on the books of the collector.

Copyright (c) 2004: Queen’s Printer, Victoria, British Columbia, Canada