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Vancouver Charter

[SBC 1953] CHAPTER 55

Part XXIV — Local Improvements

Interpretation

498.  In this Part, unless the context otherwise requires,

"assessed owner" means the person appearing by the records kept by the Collector of Taxes to be the owner of any parcel of real property, unless it appears by such records that the parcel is held by an owner under agreement, in which case "assessed owner" means such owner under agreement. In the case of a parcel of Crown lands it shall mean the occupier of the said parcel;

"cost of the project" may include

(a) surveying and engineering expenses;

(b) cost of advertising and of mailing notices;

(c) interest on temporary loans;

(d) interest during construction;

(e) compensation for real property acquired for the purpose of the project or injuriously affected by it, and the expense incurred by the city in connection with the determination of such compensation;

(f) the estimated cost of the issue and sale of debentures and of any discount allowed to the purchasers of them;

(g) expenditures which, at the time of their authorization, were designated by Council to form part of the cost of an anticipated local improvement.

1953-55-498; 1957-85-19; 1974-104-40; 1977-30-162, proclaimed effective September 30, 1977.

Mailing of notices

499.  For the purposes of this Part, a notice shall be deemed to be mailed to a person if it is mailed, addressed to such person at his actual place of residence or of business, if known, or at his address as it appears in the records kept by the Collector of Taxes.

1953-55-499; 1977-30-163, proclaimed effective September 30, 1977.

Local improvement projects

500.  (1) When, in the exercise of any of its powers of effecting and carrying out any works, improvements, or services, the Council deems that any such works, improvements, or services will specially benefit real property in a limited and determinable area, the Council may from time to time, subject to the provisions of this Part, undertake and carry out such works, improvements, or services (in this Part referred to as "projects") and pass by-laws (herein referred to as "local improvement by-laws") for borrowing on the general credit of the city such sums as may be necessary to defray the cost of any such project and for levying and collecting taxes based on special assessments imposed, save as hereinafter provided, upon the real property so deemed to be specially benefited, for the payment of all or any part of such cost.

(2) Instead of passing a separate by-law for each such project, the Council may pass one by-law in respect of several projects.

(3) [Repealed 1961-76-9.]

1953-55-500; 1957-85-14; 1960-80-9; 1961-76-9.

Property-owner's share of the cost

501.  The amount of taxes so to be levied and collected (herein referred to as the "property-owners' share of the cost") shall be apportioned against the individual parcels of real property in the area in proportion to their respective special benefits on the basis and in the manner prescribed by by-law.

1953-55-501.

City's share of the cost

502.  Any part of the cost of a project not so to be levied and collected (hereinafter referred to as "the city's share of the cost") shall be paid by the city, and the Council may from time to time, by by-law, provide for such payment out of the general revenue of the city, or out of capital funds raised by the issue of debentures upon the general credit of the city at large for the purpose of creating a general fund to provide the city's share of the cost of local improvements either before or after the initiation, commencement, or completion thereof.

1953-55-502; 1955-114-15.

Crown, how dealt with

503.  The amount of taxes that would otherwise be collected under this part from the Crown shall be paid by the city, unless the Crown pays them or their equivalent voluntarily.

1953-55-503.

Property otherwise exempt may be taxed

504.  (1) Every parcel of real property that is exempt from real property taxation under Part XX is liable to be specially assessed and to be taxed under this Part except

(a) Crown land, or

(b) real property vested in the City, or

(c) real property vested in the Board of School Trustees of School District 39 (Vancouver), or

(c.1) real property located within the boundaries of School District 39 (Vancouver) that is vested in the Conseil Scolaire Francophone de la Colombie-Britannique continued under section 166.12 of the School Act, or

(d) real property of a hospital that is exempt from real property taxation under section 396 (1) (c) (iii).

(2) Notwithstanding subsection (1),

(a) the right or interest of an occupier of Crown land, or

(b) real property vested in the City that Council, by resolution, has declared to be liable to be specially assessed and taxed under this Part with respect to the cost of a project specified in the resolution,

is liable to be specially assessed and taxed under this Part.

(3) Subsection (1) (d) does not apply to real property in respect of which a special assessment may be made and taxes levied under this Part for the payment of all or part of the cost of a project undertaken by a by-law passed prior to January 1, 1976 under this Part, until the property-owner's share of the cost prescribed by the by-law in respect of the cost of that project has been fully paid.

(4) This section shall be deemed to have come into force on January 1, 1976, and is retroactive to the extent necessary to give it full force and effect on and after that date.

1976-32-23, proclaimed July 8, 1976, effective January 1, 1976; 1990-32-13; 1997-52-75.

Borrowing for project

505.  The Council may, pending the completion of a project, borrow from any bank or other person, by way of temporary loans, the necessary amounts to meet the cost of the project, and upon such completion may pass a by-law for the issue of debentures to repay such temporary loans.

1953-55-505.

How projects promoted

506.  The Council may, in its discretion, undertake and carry out a project in any of the following cases: —

By petition of owners

(1) By petition: If there has been filed with the City Clerk a sufficiently signed petition praying that a work, improvement, or service, claimed to be of special benefit to real property in a limited and determinable area designated in the petition, be undertaken and carried out. The petition shall be deemed to be sufficiently signed if at least two-thirds in number of the assessed owners as at the date of the filing, representing at least one-half the value according to the last real-property assessment roll of the parcels liable to be specially assessed, have signed the petition; or

On initiative of Council

(2) On the initiative of the Council:

(a) If the Council, by resolution passed by at least two-thirds of all the members present, has declared that it is desirable that a work, improvement, or service which the Council deems will specially benefit the real property in a limited and determinable area designated in the resolution be undertaken and carried out; and

Provision for objections

(b) If, after notice of the Council's intention to undertake the project has been mailed to the assessed owners of the parcels liable to be specially assessed, a sufficient number of notices of objection to the project has not been filed with the City Clerk during the period of one month after the mailing of such notice. The notice so to be mailed shall be sufficient if it sets out in general terms

(i)   a description of the project;

(ii)   the designated area;

(iii)   the estimated total cost of the project and the city's share of the cost;

(iv)   the estimated annual rate per front foot or otherwise to the person notified;

(v)   the number of annual payments to be required.

A sufficient number of notices of objection to a project shall be deemed to be filed if at least more than one-half in number of the then assessed owners, representing at least more than one-half of the value according to the last real-property assessment roll, of the parcels liable to be specially assessed have, in writing, given notice to the City Clerk within the time above prescribed that they object to the project.

On special grounds

(3) On special grounds: If the Council, by resolution passed by two-thirds of all its members, has declared that it is necessary in the public interest that in a limited and determinable area designated in the resolution any of the following works, improvements, or services should be undertaken or carried out: —

(a) The construction, enlargement, or extension of any system of sewerage or drainage which the Council deems will specially benefit the real property in the area; or

(b) The acquisition of real property for establishing or enlarging a lane where the Council deems that such acquisition will specially benefit the real property in the area; or

(c) Upon a street designated in the resolution,

Ornamental lighting

(i)   street lighting should be installed, constructed, and equipped for the better lighting of such street which the Council deems will specially benefit the real property in the area; or

Sidewalks

(ii)   a sidewalk of such materials and width as may be specified in the resolution should be constructed which the Council deems will specially benefit the real property in the area; or

Paving and repaving or resurfacing streets

(iii)   paving, repaving, or resurfacing of a street or the widening of the pavement on a street which Council deems will specially benefit the real property in the area.

The taxes to be levied against any parcel pursuant to this clause (c) shall not exceed twenty-five per centum of the assessed value of such parcel (exclusive of improvements);

(d) the acquisition and development of parks where the Council deems such acquisition will specially benefit the real property in the area.

1953-55-506; 1960-80-10; 1961-76-11; 1967-63-10,11; 1974-104-41 to 43; 2003-66-58.

Collective parking project

506A.  (1) Where a collective parking project (hereinafter called "the parking project") undertaken by Council as a local improvement pursuant to subsection (1) of section 506 has been completed, then the Council may pass a by-law annually to provide for any or all of the following: —

(a) The cost of

(i)   cleaning, maintaining, and repairing the parking project;

(ii)   supplying electrical energy for the lighting of the parking project;

(iii)   supplying water for the parking project;

(iv)   public liability insurance covering the parking project, the amount of such insurance to be established by the Council:

(b) A sum equal to real-property and local-improvement taxes which would be levied against the parking project but for the exemptions from such taxes allowed on real property vested in the city,

by a special assessment imposed upon the real property benefited by and specially assessed for the construction of the parking project sufficient to defray such costs and charges. A schedule shall be appended to the by-law establishing the amount of such costs and charges that is to be levied against each parcel of land specially assessed. The by-law shall set out the period to which such costs and charges apply.

(2) The costs and charges levied against each parcel of land pursuant to subsection (1) shall be a sum which bears to the total costs and charges levied against all of the real property pursuant to subsection (1) the same ratio as the amount specially assessed against each such parcel of land for the cost of construction of the parking project bears to the total cost of the construction of the parking project.

(3) The special assessment imposed pursuant to subsection (1) shall be deemed to be a tax and shall be collected by the city in the same manner and at the same time as the payment of real-property taxes within the city.

(4) Subsections (2) and (3) of section 510 shall not apply to a special assessment imposed upon real property by a by-law passed pursuant to subsection (1).

(5) This section shall be deemed to have come into force on the first day of January, 1957.

1961-76-12.

Maintenance of local improvements

506B.  (1) Where a project undertaken by Council as a local improvement under this part has been completed, then the Council may by by-law provide that the annual cost of any or all of the following: —

(a) Cleaning, maintaining, or repairing the project;

(b) Supplying electric lighting, water, fuel, or steam for the project;

(c) Public liability insurance covering the project, the amount of such insurance to be established by Council;

(d) any rental payable in respect of the space occupied by the project;

(e) a sum equal to real-property and local-improvement taxes which would be levied against the land and improvements comprised in the project but for the exemptions from such taxes allowed on real property vested in the city;

(f) Interest on all moneys borrowed or advanced by the Council to pay for the costs incurred under clauses (a), (b), and (c),

shall be specially assessed upon the real property benefited by the project and specially assessed for the payment of all or any part of the cost thereof.

(2) The costs levied against each parcel of land pursuant to subsection (1) shall be a sum which bears to the total costs levied against all of the real property pursuant to subsection (1) the same ratio as the amount specially assessed against each such parcel of land for the cost of the project bears to the total amount specially assessed against all the real property for the cost of the project.

(3) The special assessment imposed pursuant to subsection (1) shall be deemed to be a tax and shall be collected by the city in the same manner and at the same time as the payment of real-property taxes within the city.

(4) Subsections (2) and (3) of section 510 shall not apply to a special assessment imposed upon real property by a by-law passed pursuant to subsection (1).

(5) The by-law may provide that the city pay such portion of the annual cost of any or all of the services mentioned in subsection (1) as the Council may see fit as the city's share of the cost.

(6) A by-law passed pursuant to this section remains in force from year to year until repealed.

1970-54-28; 1972-67-30.

Provision where pavement exceeds certain width

507.  (1) Where a project undertaken on the initiative of the Council involves the construction of a pavement in front of any property situate in a residential district and the pavement exceeds 27 feet in width, the cost of the excess shall be included in the city's share of the cost. "Residential district", for the purposes of this subsection, means a district where no outright uses other than single family or 2 family dwellings and ancillary buildings are permitted.

Provision for taking vote

(2) If the Council considers that the designated area for a project undertaken on the initiative of the Council is unduly large to proceed under section 506 (2) (b), it may instead submit the project for the assent of the electors in the area and, if more than one-third of the votes are against the project, this has the same effect as if a sufficient number of notices of objection were filed with the City Clerk under that section.

1953-55-507; 1960-80-11; 1990-76-8; 1993-54-74; 1997-25-205.

By-law making regulations

508.  The Council may by by-law make regulations not inconsistent with this Part

(a) prescribing the forms and contents of notices, petitions, and other documents referred to in this Part;

(b) providing that signatures to petitions or notices of objection may not be withdrawn or countermanded after their filing with the City Clerk;

(c) prescribing the basis of assessment with respect to any project or group of projects, whether on the frontage or the assessed value of the parcels specially benefited, or on any other basis, including, with respect to any two or more projects of a like nature, a provision that by resolution the Council may establish a flat rate per foot frontage, based on the average cost per foot frontage of such projects as estimated by the Council. For the purpose of this clause, "frontage" shall include "flankage";

(d) providing that the notice of assessment required under section 510 may, where a project is undertaken on the initiative under section 506, be combined with the notice required under section 506;

(e) for determining what other works, improvements, or services connected with the project, but not a part of it, are necessary in the public interest to be done at the same time as the project, and what portion of the cost of such other works, improvements, or services shall be included in the cost of the project;

(f) for determining by what means corporations and others may sign petitions or give notices of objection to a project, and for delegating to the Collector of Taxes or other employee of the city the power to certify whether any petition for a project has been sufficiently signed, or whether a sufficient number of notices of objection have been filed, and for providing that such certification shall be final and conclusive for all purposes, subject to an appeal to the Council by any person affected by the certificate;

(g) where all the parcels in an area are not equally benefited, for determining the proportion of benefit that shall be applied as between different parcels or classes of parcels, and for apportioning the cost of the project accordingly;

(h) where on the real-property assessment roll two or more contiguous parcels are treated as a single parcel, for providing that each such parcel in an area shall nevertheless be taken into account on petitions for, or notices of objection to, a project, and for providing that the certificate of the assessor may be accepted in arriving at the value of such contiguous parcels;

(i) for providing the means of apportioning or otherwise adjusting the taxes levied under this Part in cases where parcels are subdivided or otherwise changed so far as their boundaries or zoning are concerned;

(j) for determining what variation, if any, is to be applied in assessing corner parcels, parcels of abnormal shape or situation, and rights-of-way of railways and public utilities, to the end that they may be dealt with in a fair and equitable manner as compared with the other parcels;

(k) for providing the means of ascertaining the probable cost of a project and its probable lifetime;

(l) for prescribing the terms and conditions upon which persons whose real property is specially assessed may commute for a payment in cash the taxes imposed thereon under this Part;

(m) for fixing and determining what part of the cost of any particular project shall be the city's share thereof and what part shall be the property-owners' share thereof;

(n) for providing by what person the special assessment roll shall be made and the notices of assessment mailed;

(o) for providing that the members of Council shall be the Court of Revision for the purposes of this Part;

(p) for providing that the city may as owner be reckoned as a petitioner for a project, notwithstanding that it is not an owner liable to be specially assessed;

(q) for providing that, notwithstanding section 510, a Court of Revision need not sit and notices of assessment need not be mailed if only the supply of electrical energy is undertaken or if a project is submitted for the assent of the electors under section 507 (2);

(r) for providing that where the Council, by the votes of not less than two-thirds of all the members of the Council, either by resolution or by by-law, shall deem and declare, for reasons to be expressly therein set forth, that any property is especially inequitably or unjustly affected by any tax imposed against such property, pursuant to any provision of this Part, the Council may, by such resolution or by-law, reduce the said tax for any one or more years, or for the full period of the by-law imposing such tax, and shall by such resolution or by-law direct the Collector of Taxes to enter on the tax roll against the said property the amount of the reduced tax in lieu of the original tax; and the amount of the difference between the original and such reduced tax shall be provided out of the general funds of the city;

(s) for making any other provision not inconsistent with this Act for the carrying-out of a project and collecting the taxes provided for by this Part.

1953-55-508; 1956-70-14; 1961-76-13; 1967-63-12; 1969-45-24; 1974-104-17; 1977-30-164, proclaimed effective September 30, 1977; 1992-57-13; 1993-54-75.

How joint owners dealt with

509.  Where two or more persons are together assessed for a parcel, in determining the sufficiency of any petition or notice of objection

(a) they shall, save as otherwise provided, be reckoned as one owner only;

(b) they shall not be entitled to petition or object unless a majority of them concur, and the signatures of any of them, unless the petition or notice of objection is signed by the majority, shall be disregarded in determining its sufficiency.

1953-55-509.

Special assessment roll

510.  Before a special assessment is imposed upon any real property by the passing of a local improvement by-law, the Council shall: —

Its contents

(1) Cause to be made a special assessment roll in which shall be entered

(a) a short description of the project;

(b) every parcel (identified by a short description) to be specially assessed in respect of the property-owners' share of the cost, the name of the assessed owner thereof, its length of frontage in feet or assessed value, or other basis of assessment, as the case may be;

(c) the estimated rate per foot or other basis of assessment applicable to the parcel;

(d) the number of annual instalments by which the taxes to be levied and collected as a result of such special assessment are to be payable;

(e) every exempt parcel, the name of the owner thereof, its length of frontage in feet, or assessed value or other basis of assessment:

Notice to be mailed

(2) Cause a notice of assessment to be mailed to the assessed owner of every parcel liable to be specially assessed, setting out with respect to the project

(a) a short description of the project;

(b) the designated area;

(c) the estimated cost of the project;

(d) the estimated cost of the city's share;

(e) the number of annual payments to be required;

(f) the estimated annual rate per foot or other unit of assessment;

(g) the time and place at which a Court of Revision will sit to hear complaints against the proposed special assessments:

Court of Revision

(3) Unless otherwise provided, sit as a Court of Revision to hear complaints against the proposed special assessments. Such complaints shall be limited to the matters over which the Court of Revision has jurisdiction as set out in section 511.

1953-55-510; 1960-80-12.

Its powers and duties

511.  The Court of Revision shall begin to sit to hear such complaints at such time, not less than fifteen days, after the mailing of the last of the notices referred to in the preceding section and after such advertising of the sittings of the Court as the Council may direct. The special assessment roll shall be kept open for inspection at the office of the Collector of Taxes for at least fifteen days next before the day fixed for the sitting of the Court of Revision. The Court of Revision shall have jurisdiction and power to correct errors with respect to

(a) the names of the assessed owners;

(b) the length of the frontage or other measurements of a parcel;

(c) any variation applied pursuant to clauses (g) and (j) of section 508;

but it shall not have power to review or alter the proportions of the cost of the project as between the city's share of the cost and the property-owners' share of the cost as fixed by the Council.

1953-55-511; 1974-114-17.

Provision for additions to roll

512.  Where it appears to the Court of Revision that any parcel which is not specially assessed should be specially assessed, the Court shall, before determining the matter, adjourn its sittings to a future day and cause notice to be mailed to the assessed owner of such parcel so that he may be heard. The notice shall be mailed at least ten days before the day fixed for the adjourned sittings. Whether the owner appears or not, if the Court of Revision decides that any such parcel ought to be specially assessed, the Court shall have power to fix the amount of the special assessment thereon.

1953-55-512.

Further appeal

513.  (1) Upon notice in writing given to the City Clerk within ten days of the decision complained of, there shall be an appeal from any decision of the Court of Revision to a Judge of the Supreme Court, who shall hear the same summarily and have the like jurisdiction and powers as are conferred upon the Court of Revision by section 511, and the provisions of section 512 shall apply where it appears to the Judge that any parcel not specially assessed ought to be so assessed.

(2) An appeal on a question of law lies from a decision of the Judge of the Court to the Court of Appeal with leave of a justice of the Court of Appeal.

1953-55-513; 1982-7-110, proclaimed effective September 7, 1982; 1989-40-221.

Complaints about averaging and phasing in by-laws

513.1  (1) In addition to its powers and duties under section 511, the Council, sitting as a Court of Revision, may

(a) adjudicate complaints made under a by-law adopted under section 374.4 respecting errors in

(i)   an adjustment to the net taxable value of any property,

(ii)   the application of the by-law to a property class, or

(iii)   an exemption from the by-law, and

(b) direct the Collector of Taxes to make any amendments to the adjusted value of any property that are necessary to give effect to its decisions.

(2) Section 513 applies in respect of complaints referred to in subsection (1).

1992-70-40.

Roll not be questioned

514.  The Collector of Taxes shall make such corrections in the special assessment roll as are necessary to give effect to the decisions of the Court of Revision and of the Judge, and thereupon he shall certify the roll. When so certified, the special assessments therein, subject to any proceedings theretofore taken, shall not be open to question in any Court, and any project undertaken by the Council which is based on such special assessments shall be deemed to have been lawfully undertaken in accordance with the provisions of this Part.

1953-55-514; 1974-114-17.

Costs to be apportioned

515.  When the portion of the cost of the project to be borne by the property-owners whose real property is specially benefited by the project has been ascertained, it shall be apportioned in yearly payments over the parcels of real property specially benefited, in accordance with, and apportioned to, the amounts specially assessed against each such parcel in the special assessment roll so certified. The portion of the cost of the project to be borne by the property-owners shall not exceed by more than ten per centum the cost of such portion as estimated by the city, and any further excess shall be borne by the city. The yearly payments shall include a sum sufficient to cover the interest.

1953-55-515; 1966-69-18.

Local improvement by-law

516.  The Council shall pass a local improvement by-law levying the taxes so apportioned to defray the property-owners' share of the cost of the project. In a schedule to the by-law there shall be set out the yearly payment apportioned as aforesaid with respect to each parcel. The schedule to the by-law need not be annexed thereto and, if not so annexed, it shall be embodied in the by-law by reference only. The schedule shall be captioned with reference to the by-law, certified by the Collector of Taxes, and deposited in his office during the currency of the by-law. The schedule so deposited shall be an integral part of the by-law as if expressly embodied therein.

1953-55-516; 1966-69-19; 1974-114-17.

Amounts to go in tax roll

517.  Thereupon the Collector of Taxes shall, with respect to each parcel so specially assessed, insert in the real-property tax rolls for the years required by the by-law, as a charge imposed with respect to such parcel, the amount of the tax levied thereon by the by-law.

1953-55-517.

By-law to be repassed where held invalid

518.  (1) If a debt has been incurred by the city under this Part, and if after the incurring of such debt a special assessment is adjudged to be invalid, or the by-law providing for borrowing money therefor is set aside or quashed, either wholly or in part, by reason of any error, irregularity, or illegality in making such assessment or in passing such by-law, the Council shall cause a new assessment to be made, and shall pass a new by-law when and so often as may be necessary to provide funds for the payment of the debt so incurred for such work or improvement.

Effect of new by-law

(2) Every liability or obligation incurred and every debenture issued by the city under the authority of any such defective or illegal by-law shall be as effectual and as binding as if the amending or new by-law directed to be passed had been passed and was in force at the time such liability or obligation was incurred or such debenture was issued.

Special powers of Council

(3) The Council may, of its own motion, amend and correct any manifest error in any special assessment or in any local improvement by-law, and may pass any amending, repealing, or new by-law that may be necessary or expedient for the purpose of making effectual and binding the liability incurred or the raising of any money by the issuing of any debentures under the authority of any such by-law, and thereupon every liability incurred and the special assessment and annual tax imposed thereunder shall be as effectual and binding as if the amending or new by-law directed to be passed had been passed and was in force at the time such liability was incurred and the special assessment and annual tax was levied.

1953-55-518.

Project may be reduced in scope

519.  Notwithstanding that the Council may have undertaken a project, it may decide not to carry it out, or the Council may, if it deems that it is inadvisable or impracticable to complete in its entirety any project undertaken, reduce the scope and redefine the area and readjust the limits of such project either before or after commencement thereof, and may also provide that the portion of the cost of such project to be borne by the real property benefited thereby shall be borne proportionately in the same manner and on the same basis as originally provided for such project.

1953-55-519.

Part V to apply

520.  The provisions of Part V with respect to borrowing and to debentures and the issue thereof shall, mutatis mutandis, apply to borrowing and to debentures issued pursuant to this Part.

1953-55-520.

Effect on city's debt

521.  A by-law authorizing the issue of debentures to defray the property-owners' share of the cost of a project pursuant to this Part need not be submitted for the assent of the electors, and such debentures shall be deemed to form no part of the debt of the city under Part V, nor shall it be necessary to include the amount of the debt created by such debentures in any recital, under that Part, of the total amount of the existing debenture debt of the city.

1953-55-521.

Shortage, how dealt with

522.  If in any year the amount realized from the taxes levied under this Part to provide for the property-owners' share of the cost of a project is insufficient to pay the amount falling due in such year, the Council shall provide for the deficiency in the estimates for the following year, but this shall not affect the special liability imposed by the local improvement by-law upon the parcels specially benefited.

1953-55-522.

Excess, how dealt with

523.  If the amount realized from the debentures under a local improvement by-law exceeds the cost of the project, the excess shall be taken into the general revenue of the city. If such amount is less than the cost of the project, the shortage shall be paid out of general revenue and shall be amortized over the life of the debentures.

1953-55-523.

Resolution cancelling local improvement or work

523A.  Notwithstanding anything contained in this Act or in any by-law passed in pursuance thereof, in the event of any local improvement or work not being commenced within one year from the date of the sitting of the Court of Revision which was held to hear complaints with respect thereto, the Council may by resolution cancel the said local improvement or work.

1957-85-15.

Special rates levy

523B.  (1) If the assent of the electors in the designated benefiting area is obtained to a question under this section, the Council has the power, without the further assent of the electors, to pass by-laws as and when Council considers appropriate to borrow money for the work, improvement or service described in the question up to an aggregate principal amount that does not exceed the amount authorized by the question.

(2) Before submitting a question under this section, the Council shall, by resolution, declare that

(a) it is desirable for the city to undertake a work, improvement or service that Council considers will specially benefit real property in a designated area of the city, and

(b) an amount specified in the resolution must be borrowed for the work, improvement or service.

(2.1) After a resolution under subsection (2) has been made, the Council may submit to the electors in the designated area a question setting out

(a) the proposed work, improvement or service for which the money is to be borrowed,

(b) the maximum total amount proposed to be borrowed,

(c) the area of the city within which the total amount of money to be borrowed will be raised by a levy on the rateable property,

(d) whether the levy will be based on frontage or on the assessed value of the rateable property within the area, and

(e) a statement that, if the question receives the assent of the electors, the Council has the power, without the further assent of the electors, to pass by-laws as and when Council considers appropriate to borrow money for the work, improvement or service described in the question up to an aggregate principal amount that does not exceed the amount authorized by the question.

(3) A by-law passed under this section shall provide that the total amount of the indebtedness created by the debentures issued thereunder shall be borne by the rateable property in the limited and determinable area of the city designated by Council in such by-law and specially benefited by the work, improvement, or service to be undertaken, and whether such amount shall be levied according to the frontage of the rateable property or according to the assessed value thereof. Such levy shall commence not later than one year from the date of the issue of the debentures authorized by the by-law. If the levy is on a frontage basis, it shall not be necessary to state in such by-law the annual rate per front foot.

(4) If a by-law passed under this section provides for a levy to be made according to the frontage of the rateable property, then allowance may be made in any assessment for corner lots, triangular or irregularly shaped parcels of land, and parcels comprising a railway right-of-way, having due regard to the situation, value, and superficial area of such lots or parcels as compared with adjoining lots and parcels of land assessable for such work, improvement, or service, and the Council may charge the amount of any allowance made on any such lot or parcel of land on the other rateable property in such designated area, or may assume the same and provide for payment thereof out of funds raised by general debentures or out of the general revenue of the city.

(5) From any such assessment referred to in subsection (4), there shall be the right to appeal to the Council, and from the Council to a Judge of the Supreme Court. Such appeal shall be limited to the matters referred to in section 511 and shall be brought within one year of the final passing of such by-law, and the appeal to the said Judge shall be brought within fourteen days of the decision of the Council. Service of written notice of appeal on the City Clerk shall be deemed to be the bringing of an appeal. The said Judge may make such order in respect of such assessment and as to costs as he may deem advisable and equitable.

(5.1) An appeal on a question of law lies from a decision of the Judge to the Court of Appeal with leave of a justice of the Court of Appeal.

(6) Subject to subsection (5), none of the foregoing sections in this Part shall be applicable to this section, except sections 498 to 505, inclusive, 508, and 518 to 523, inclusive.

1958-72-26; 1966-69-20 to 22; 1969-45-25; 1974-104-44; 1982-7-111, proclaimed effective September 7, 1982; 1993-54-76.

Council may defer levies

523C.  (1) The Council may, by a by-law passed by 2/3 of all its members, enter into an agreement with any owner of real property providing for the deferral of any levies imposed pursuant to this Part on such terms and conditions as to Council seem appropriate.

(2) During the life of any such agreement the City shall assume payments of all levies so deferred in accordance with the provisions under which such levies were imposed.

1978-41-30.

Council may assume levies

523C.1  The Council may, by by-law, provide for the city to assume any levies imposed under this Part on the owner of real property if a project has been replaced, removed or destroyed.

1993-74-13.

Part XXIV-A — Development Cost Levies

Development cost levies

523D.  (1) For the purpose of this section,

"capital project" means

(a) constructing, altering, expanding or replacing sewage, water, drainage and highway facilities,

(b) providing and improving park land, and

(c) establishing day care facilities in premises leased or owned, and acquiring property for such facilities.

(2) Where, in approving a subdivision, the city requires that the mains of the systems referred to in section 292 (1) (e) be of a diameter in excess of that required to service the subdivision, the cost of providing such excess capacity shall be deemed to be a capital project in respect of which a development cost levy may be imposed subject to the provisions of this section.

(2.1) In addition to the capital projects referred to in subsections (1) and (2), Council may impose a development cost levy for the purpose of assisting in providing Replacement Housing in such a manner as it deems appropriate and assisting in providing such housing shall be deemed to be a capital project.

(2.2) For the purposes of this section, "Replacement Housing" means housing which Council reasonably anticipates will, as a result of development in the area in which a development cost levy is imposed, be necessary to house persons displaced and unable to afford comparable accommodation in that area and, in anticipating the housing required, Council may look to development anticipated during a 20 year period commencing on the date the by-law imposing the development cost levy is imposed.

(3) The Council may, by by-law, impose a development cost levy in accordance with this section,

(a) in the case of capital projects other than Replacement Housing, where the Council determines that development anticipated to take place in an area designated by it will contribute to the need to provide one or more capital projects in all or part of the area, and

(b) in the case of Replacement Housing, where the Council determines that development anticipated to take place in an area designated by it will contribute to the need to provide Replacement Housing inside or outside the area.

(4) Subject to subsections (10) and (11), the development cost levy shall be imposed on every person entitled to the delivery of a building permit authorizing the construction, alteration or extension of a building or structure or part thereof situate within the area designated by Council.

(5) The cost of a capital project may include

(a) all planning, architectural, engineering and legal costs related to the project, and

(b) the principal and interest on debt incurred to finance the capital project.

(6) The Council may undertake any of the capital projects referred to in subsections (1), (2) and (2.1).

(7) Subject to subsection (8.2), the Council may, from time to time, by by-law, amend the amount of a development cost levy to reflect the changed costs of a proposed capital project or to provide for the effects of inflation.

(8) Subject to subsections (8.2) and (9), a development cost levy imposed by this section shall be a condition of the issuance of a building permit and shall be paid at the time or times a building permit or permits are issued for the development or redevelopment of property in an area to which a by-law applies.

(8.1) For the purposes of subsection (8), the Council may define what constitutes development or redevelopment of property, and may provide that, where a development takes place in stages, each stage shall be deemed to be part of the development.

(8.2) If after

(a) an application for the issuance of a building permit authorizing the construction, alteration or extension of a building has been submitted to the designated official of the city in a form satisfactory to that designated official of the city, and

(b) the applicable fee has been paid

the Council adopts a by-law that imposes a development cost levy that would otherwise be applicable to that construction, alteration or extension of a building, the by-law has no effect with respect to that construction, alteration or extension of a building for a period of 12 months after the bylaw was adopted unless the applicant agrees in writing that the bylaw should have effect.

(9) The Council may, in respect of all or different classes of developments, authorize the payment of development cost levies in installments, prescribe conditions under which the installments may be paid and provide that, where not paid, the installment shall be inserted in the real property tax roll as a charge imposed with respect to the parcel or parcels in relation to which the building permit was issued.

(10) No levy is payable under a by-law made under this section

(a) where a parcel of land is, or will be after construction, alteration or extension, exempt from taxation under section 396 (c) (iv),

(b) subject to subsection (10.1), where a building permit authorizes the construction, alteration or extension of a building that will, after the construction, alteration or extension,

(i)   contain less than 4 self-contained dwelling units, and

(ii)   be put to no other use other than the residential use in those dwelling units,

(b.1) in relation to the construction, alteration or extension of self-contained dwelling units authorized under a building permit if

(i)   subject to a by-law under subsection (10.2), each unit is no larger in area than 29 square metres, and

(ii)   each unit is to be put to no other use other than the residential use in those dwelling units,

(c) where a by-law imposing a development cost levy on the cost of development exempts repair or renovation work as defined, to such repair or renovation work, or

(d) where a parcel of land, owned by the Federal or Provincial government, the City of Vancouver or a non-profit organization, is or will be, after construction, alteration or extension, used for social housing and, for the purposes of this paragraph, Council may define what constitutes social housing.

(10.1) A by-law made under this section may provide that a levy is payable under the by-law in relation to a building permit referred to in subsection (10) (b).

(10.2) A by-law made under this section may establish an area for the purposes of subsection (10) (b.1) (i) that is greater than the area otherwise applicable.

(10.3) In subsections (10.4) and (10.5), "eligible development" means development that is eligible in accordance with an applicable by-law under this section as being for one or more of the following categories:

(a) for-profit affordable rental housing;

(b) a subdivision of small lots that is designed to result in low greenhouse gas emissions;

(c) a development that is designed to result in a low environmental impact.

(10.4) Subject to a by-law under subsection (10.5), the Council may waive or reduce a levy under this section for an eligible development.

(10.5) For the purposes of subsection (10.4), the Council, by by-law

(a) shall establish what constitutes an eligible development or a class of eligible development for the purposes of one or more categories of eligible development described in subsection (10.3),

(b) shall establish the amount or rates of reduction for an eligible development, which may be different for different categories of eligible development described in subsection (10.3) or different classes of eligible development established in the by-law, and

(c) may establish the terms and conditions that must be met in order to obtain a waiver or reduction under subsection (10.4).

(11) No development cost levy shall be imposed to pay for any capital project, or portion thereof, provided to the city pursuant to a by-law passed pursuant to section 292 or in respect of which an assessment has been imposed pursuant to Part XXIV.

(11.1) If an amount has been paid under section 193D (5) (d) in relation to development of a property, that amount must be deducted from the development cost levy in relation to the development of the property otherwise payable under this section for Replacement Housing.

(12) The by-law that imposes the development cost levy shall set out the basis of the levy and the levy may vary with respect to

(a) different zones or different defined or specified areas, and

(b) different uses or occupancies and, for the purpose of this subsection, Council may define what constitutes a use, occupancy or unit on such basis as it determines to be appropriate.

(13) The development cost levy may be based on a rate per foot on the length of the longest boundary of the parcel with respect to which the levy is imposed, the number of units, or the number of square feet permitted by the building permit in the development with respect to which the levy is imposed, or on such other basis as Council deems appropriate having regard to anticipated development rights and their contribution to the need for capital projects. The basis of development cost levies may vary for different capital projects. A development cost levy under this Part shall not be based on a percentage of the cost of a development. A development cost levy for any development as shown on an application for a development permit shall not exceed 10% of the value of the development as determined pursuant to the building by-law from time to time in force.

(14) The development cost levy shall be calculated with reference to the information contained on the application for a development permit or to records contained in the Land Title Office. Where development takes place in stages, the total development cost levy shall be apportioned and paid as each building permit is issued. Subject to the limitation contained in subsection (13), the portion of the levy to be paid on the issuance of each building permit shall, until the total levy is paid, be 10% of the value of the work authorized by the permit as determined pursuant to the building by-law.

(15) The Council shall, on written request, make available to any person subject to the levy the considerations, information and calculations used to determine the basis of a development cost levy, but any information respecting the contemplated acquisition costs of specific properties need not be provided.

(16) A development cost levy shall be deposited in a separate development cost levy reserve fund established for the purposes for which it was levied.

(17) Money in development cost levy reserve funds, together with interest, shall be used only

(a) except for money raised for the purposes set forth in subsection (2.1), to pay the costs of capital projects that relate directly or indirectly to the development or parcel in respect of which the levy was collected, or

(b) to pay a person subject to a development cost levy for some or all of the capital costs the person incurred in completing a capital project, other than Replacement Housing, if

(i)   the capital project was completed under an agreement between the person and the Council, and

(ii)   the capital project is included in the calculations used to determine the amount of that development cost levy.

(17.01) Payments out of a development costs levy reserve fund shall be authorized by a resolution of Council, and one resolution may authorize a series of payments in respect of any capital project.

(17.1) In relation to a capital project of providing and improving park land, money in a development cost levy reserve fund shall only be used for

(a) acquiring park land or reclaiming land as park land,

(b) providing fencing, landscaping, drainage and irrigation, trails, restrooms, changing rooms and playground and playing field equipment on park land, or

(c) to pay a person subject to a development cost levy for some or all of the capital costs the person incurred in completing a capital project described in paragraph (a) or (b) if

(i)   the capital project was completed under an agreement between the person and the Council, and

(ii)   the capital project is included in the calculations used to determine the amount of that development cost levy.

(18) Notwithstanding subsection (17), if money raised pursuant to a development cost levy exceeds what is necessary to provide the capital projects for which it was raised, the excess shall be set aside and spent on projects to benefit, directly or indirectly, the areas or zones in which the properties with respect to which the levy is imposed are located.

(18.1) In each year,

(a) the Director of Finance must prepare and submit to the Council a report for the previous year that includes the following, reported for each purpose under this section for which the Council imposes the development cost levy in the applicable year:

(i)   the amount of development cost levies received;

(ii)   the expenditures from the development cost levy reserve funds;

(iii)   the balance in the development cost levy reserve funds at the start and at the end of the applicable year;

(iv)   any waivers and reductions under subsection (10.4), and

(b) as soon as practicable after receiving the report, the Council must consider the report and make it available to the public.

(19) Nothing in this section restricts or affects any other power contained in this Act, provided however that the cost of any capital project shall be recovered only once.

(20) [Repealed 1997-25-206.]

1990-76-9; 1990-77-1; 1995-53-43; 1997-25-206; 1997-44-2; 2004-34-21; 2008-23-35; 2008-23-36; 2010-6-135; 2010-6-134.

Contents  |  Preamble  |  I  |  II  |  III  |  IV  |  V  |  VI  |  VII  |  VIII  |  IX  |  X  |  XI  |  XII  |  XIII  |  XIV  |  XV  |  XVI  |  XVII  |  XVIII  |  XIX  |  XX  |  XXI  |  XXII  |  XXIII  |  XXIV  |  XXV  |  XXVI  |  XXVII  |  XXVIII  |  XXIX