Interpretation

1 In this regulation, Act means the Taxation (Rural Area) Act.

Continuing effect of application to defer payment — section 11 (5) (seasonal crops)

1.1 (1)  For the purposes of section 11 (5) of the Act, if an application has been made and an extension of time is granted for a tax year,

(a) the application may be regarded by the Surveyor of Taxes as an application for relief under section 11 (5) of the Act for subsequent tax years as well, and

(b) the facts asserted in the application may be regarded by the Surveyor of Taxes as correctly stating the circumstances of the owner of the land in the subsequent tax years without further verification unless the Surveyor of Taxes has reason to believe that those circumstances have changed.

(2)  If an owner of farm land has made an application under section 11 (5) of the Act and the circumstances stated in the application change, the owner must report those changes of circumstances to the Surveyor of Taxes promptly.

[en. B.C. Reg. 346/99.]

Cancellation of taxes

2 Where, pursuant to section 39 of the Act, property has been forfeited to, and vested in, the Province, the Surveyor of Taxes shall cancel all taxes, penalties and interest due and carried on the taxation roll in respect of the property.

Fees — under section 39

3 The fee required to be paid under section 39 (4) of the Act in order to prevent forfeiture is $75.

[en. B.C. Reg. 135/91.]

Fees — under section 40

3.1 The fee payable on application under section 40 of the Act for an order under section 40 (2) is $250 and for an order under section 40 (4) is $500.

[en. B.C. Reg. 252/92.]

Fees — under section 48

4 (1)  The fee for a search and statement under section 48 of the Act, showing the outstanding taxes, penalty and interest outstanding or that no taxes are outstanding, is as follows:

(a) for each folio search conducted through the BC OnLine information service, by a person who is not a provincial government employee, using a computer terminal not located in a government office, the fee is $5;

(b) for each folio search conducted through the BC OnLine information service, by a person other than a government employee for this purpose, using a computer terminal located in a government office, the fee is $6;

(c) for each folio search conducted by a government employee located at the Surveyor of Taxes' office or at a government agent office, the fee is $20;

(d) for tax roll folios searched by a government employee located at the Surveyor of Taxes' office or at a government agent office, involving a search of non-electronic data regarding the tax levy or payment history, the fee is the amount that results from multiplying $45 per hour by the number of hours taken to perform the search and prepare the written statement, but not less than $30 in respect of any request.

(2)  For fees in subsection (1) (a) and (b), a further operator fee of $1.50, plus any G.S.T. applicable to the operator fee, may be charged for any transaction done by electronic means from a location outside a government office or at a government office by a person who is not a government employee.

[en. B.C. Reg. 275/91; am. B.C. Regs. 99/95; 132/99, s. 10.]

Variable tax rate — general

5 For the purpose of section 20 of the Act, in all areas of British Columbia except the Peace River Regional District, the tax rates for 2009 and for each year after that are the amounts set out in column 2 of the following table to be applied against each $1 000 of actual value of property in the appropriate class set out in column 1:

[en. B.C. Reg. 160/2009.]

Variable tax rate — Peace River Regional District

6 For the purpose of section 20 of the Act, in the Peace River Regional District, the tax rates for 2009 and for each year after that are the amounts set out in column 2 of the following table to be applied against each $1 000 of actual value of property in the appropriate class set out in column 1:

[en. B.C. Reg. 160/2009.]

Calculation of interest

7 Interest payable on amounts due to government under the Act must be

(a) calculated at the rate prescribed under the Interest Rate under Various Statutes Regulation, B.C. Reg. 386/92, and

(b) calculated on a daily basis and compounded monthly.

[en. B.C. Reg. 56/2003.]