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This Act is current to September 19, 2018
See the Tables of Legislative Changes for this Act’s legislative history, including any changes not in force.

Municipalities Enabling and Validating Act (No. 4)

[SBC 2011] CHAPTER 14

Assented to June 2, 2011

Contents
Part 1 — 2011
1Definitions
2Permissive tax exemption — City of Richmond
3Requirement to issue exemption certificate before October 31, 2011
4Notice to lessees
5Application of the Community Charter
6School tax exemptions
7Power to make regulations
8Repealed
Part 2 — 2014
9Regional district services to Nisga'a Lands
Part 3 — 2015
10Local Government Act — validation of reclassification
11Port Edward tax agreement

Part 1 — 2011

Definitions

1   In this Part:

"council" means the council of the municipality;

"exemption agreement" means an agreement under section 2 (7);

"exemption bylaw" means a bylaw under section 2 (4);

"exemption certificate" means a tax exemption certificate issued under section 2 (8);

"municipality" means the City of Richmond;

"school tax" has the same meaning as in section 1 (1) of the School Act;

"school tax exemption", in respect of a parcel of land, means the exemption from taxation under the School Act in respect of the parcel as provided for in section 6 of this Act.

Permissive tax exemption — City of Richmond

2   (1) The council may provide tax exemptions in relation to land in accordance with this section.

(2) The council may not provide a tax exemption under this section for a taxation year after 2016.

(3) For a tax exemption under this section to apply to a particular parcel of land for a taxation year,

(a) the land must

(i) be in that portion, designated by regulation, of the area known as the Richmond City Centre, as specified in the Richmond Official Community Plan Bylaw 7100 Amendment Bylaw 8383, Schedule 2.10 – City Centre Area Plan, adopted by the council on September 14, 2009,

(ii) be classified only as class 5 or 6 property under the Assessment Act for the purposes of taxation for the taxation year, and

(iii) have an assessed value on the revised assessment roll for the 2011 taxation year that has increased by an amount equal to or more than the greater of 100% or a prescribed percentage from the assessed value for that land on the revised assessment roll for the 2005 taxation year,

(b) the exemption must be in accordance with an exemption bylaw,

(c) an exemption agreement must apply to the parcel, and

(d) an exemption certificate for the parcel must have been issued under subsection (8).

(4) A tax exemption program must be established by a bylaw that includes the following:

(a) a description of the reasons for and objectives of the program;

(b) a description of how the program is intended to accomplish the objectives;

(c) a description of the kinds of land, or related activities or circumstances, that will be eligible for tax exemptions under the program;

(d) the extent of the tax exemptions available;

(e) the amounts of tax exemptions, expressed as a percentage of assessed value of land, that may be provided under the bylaw, by specifying percentages or by establishing formulas by which the percentages are to be determined, or both;

(f) the maximum term of a tax exemption that may be provided under the bylaw.

(5) An exemption bylaw

(a) may include other provisions the council considers advisable respecting the program, including, without limitation,

(i) the requirements that must be met before an exemption certificate may be issued,

(ii) conditions that must be included in an exemption certificate, and

(iii) provision for a recapture amount in respect of a taxation year that must be paid to the municipality if the conditions specified in the exemption certificate are not met or the exemption certificate is cancelled, and

(b) may be different for

(i) different classes of land, as established by the bylaw,

(ii) different activities and circumstances related to land or its uses, as established by the bylaw, and

(iii) different uses as established by a zoning bylaw.

(6) An exemption bylaw may be adopted only after

(a) notice of the proposed bylaw has been given in accordance with section 5 (2), and

(b) the council has considered the bylaw in conjunction with the objectives and policies set out under section 165 (3.1) (c) [use of permissive tax exemptions] of the Community Charter in its financial plan.

(7) The council may enter into an agreement with the owner of a parcel of land respecting

(a) the provision of a tax exemption under this section,

(b) any requirements that must be met before an exemption certificate is issued, and

(c) any conditions on which the tax exemption is to be provided.

(8) Once

(a) all requirements established in the exemption bylaw, and

(b) any additional requirements established in the exemption agreement

have been met, a tax exemption certificate must be issued for the parcel of land in accordance with the exemption agreement.

(9) An exemption certificate must specify the following in accordance with the exemption bylaw and the exemption agreement:

(a) the extent of the tax exemption;

(b) the amount of the tax exemption, expressed as a percentage of assessed value of the land, or the formula for determining the percentage;

(c) the term of the tax exemption;

(d) if applicable, the conditions on which the tax exemption is provided;

(e) if applicable, that a recapture amount is payable in respect of a taxation year if the conditions specified in the exemption certificate are not met or the exemption certificate is cancelled, and how that amount is to be determined.

(10) So long as an exemption certificate has not been cancelled, the land subject to the exemption certificate is exempt from taxation under section 197 (1) (a) [municipal property taxes] of the Community Charter as provided in the exemption certificate.

(11) The council may cancel an exemption certificate

(a) on the request of the owner of the land, or

(b) if any of the conditions specified in the exemption certificate are not met.

(12) An exemption certificate or cancellation does not apply to taxation in a taxation year unless the exemption certificate is issued or cancelled, as applicable, on or before October 31 in the preceding year.

(13) The designated municipal officer must

(a) provide to the relevant assessor a copy of an exemption certificate as soon as practicable after it is issued, and

(b) if applicable, notify that assessor as soon as practicable after an exemption certificate is cancelled.

(14) The authority to provide a tax exemption under this section is not subject to section 25 (1) [prohibition against assistance to business] of the Community Charter.

Requirement to issue exemption certificate before October 31, 2011

3   Despite section 2, an exemption certificate may not be issued after October 31, 2011 unless at least one exemption certificate is issued on or before that date in respect of any parcel of land.

Notice to lessees

4   If an exemption certificate has been issued in respect of a parcel of land and the owner of the parcel has received an assessment notice for that parcel under the Assessment Act, the owner must promptly deliver a copy of the notice and of the exemption certificate to each lessee of any portion of the parcel.

Application of the Community Charter

5   (1) For the purposes of section 98 (2) (b) [annual municipal report] of the Community Charter, a tax exemption provided under section 2 of this Act is deemed to be a tax exemption provided under Division 7 [Permissive Tax Exemptions] of Part 7 [Municipal Revenue] of that Act.

(2) Section 227 [notice of permissive tax exemptions] of the Community Charter applies in relation to a proposed exemption bylaw as if the proposed exemption bylaw were a bylaw under section 226 (4) [revitalization program bylaw] of that Act.

School tax exemptions

6   (1) Land that is exempt from taxation under section 2 for a taxation year is, subject to this section and the regulations, exempt from taxation under the School Act for the taxation year as provided under subsection (2).

(2) In relation to the exemption under subsection (1), the percentage of the assessed value of the land that is exempt is the lesser of the following:

(a) 40% of the assessed value of the land;

(b) the percentage of the assessed value of the land that, under section 2 of this Act, is exempt from taxation under section 197 (1) (a) of the Community Charter.

(3) If a person must pay a recapture amount referred to in section 2 to the municipality in respect of a parcel of land for a taxation year, by the same time that the recapture amount is due, the person must pay to the government in respect of the school tax exemption for the parcel for the taxation year the amount determined by the following formula:

amount=
Ax [D - E]

(B - C)
where
A=the recapture amount referred to in section 2 in respect of the parcel for the taxation year;
B=the amount of tax that would have been imposed under section 197 (1) (a) of the Community Charter in respect of the land for the taxation year if no exemption had been given under section 2 of this Act;
C=the amount of tax that was imposed under section 197 (1) (a) of the Community Charter in respect of the land for the taxation year;
D=the amount of school tax that would have been levied in respect of the land for the taxation year if no exemption had been given under this section;
E=the amount of school tax that was levied in respect of the land for the taxation year.

(4) The amount payable under subsection (3) and any interest, calculated at the rate and in the manner prescribed, on that amount is a debt due by the person to the government and the debt may be recovered by the government in any court of competent jurisdiction.

(5) If a person must pay a recapture amount referred to in section 2 to the municipality in respect of a parcel of land for a taxation year, the municipality must give notice to the minister charged with the administration of the Financial Administration Act as soon as practicable after the obligation to pay the recapture amount arises.

(6) Land that is exempt from taxation under section 2 for a taxation year is not, by reason of that exemption, exempt under

(a) section 131 (1) of the School Act, or

(b) any other enactment that applies section 131 (1) of the School Act.

Power to make regulations

7   (1) For the purposes of this Part, the Lieutenant Governor in Council may make regulations referred to in section 41 of the Interpretation Act.

(2) Without limiting subsection (1), the Lieutenant Governor in Council may make regulations as follows:

(a) for the purposes of section 2 (3) (a) (i), designating a portion of the area referred to in that section;

(b) prescribing a percentage for the purposes of section 2 (3) (a) (iii);

(c) setting conditions or limitations on the provision of school tax exemptions;

(d) providing that land is not exempt under section 6 (1) in specified circumstances, which may be different for different classes of land defined by the regulation;

(e) providing that section 6 (1) does not apply in respect of a specified parcel of land or class of land defined by the regulation;

(f) providing that section 6 (1) does not apply to a taxation year;

(g) prescribing interest rates and the manner of calculating interest for the purposes of section 6 (4).

Repealed

8   [Repealed 2015-23-22.]

Part 2 — 2014

Regional district services to Nisga'a Lands

9   (1) In this section:

"Real Property Tax Co-ordination Agreement" has the same meaning as "property tax agreement" in section 10.01 of the Nisga'a Final Agreement Act;

"regional district" means the Kitimat-Stikine Regional District;

"Services and Requisitions Agreement" has the same meaning as in the Real Property Tax Co-ordination Agreement and includes an agreement under Article 5.5 of the Real Property Tax Co-ordination Agreement.

(2) The following provisions of the Local Government Act do not apply in relation to the provision of services on Nisga'a Lands by the regional district:

(a) section 803 (1) (a) and (b);

(b) section 804.3 (1) and (5).

(3) The regional district may enter into a Services and Requisitions Agreement setting out the agreement of the parties in relation to the cost of services provided by the regional district on Nisga'a Lands and the delivery of requisitions to the Nisga'a Nation in relation to those costs.

(4) An agreement under subsection (3) is to include the following terms:

(a) for the purposes of apportioning the costs of services, Nisga'a Lands do not form part of Electoral Area "A" and are to be treated as a separate participating area;

(b) the costs of providing the services referred to in section 800 (2) (a) and (b) of the Local Government Act are to be apportioned among all participating areas on the basis of the converted value of land and improvements in the service area;

(c) a requisition from the regional district to the Nisga'a Nation is to be sent on or before April 10 in each year.

(5) For the purposes of the application of section 803.1 (6) of the Local Government Act to the regional district, the reference in that section to "the costs that are to be recovered by means of property value taxes" includes any amount requisitioned in relation to the service from the Nisga'a Nation under the Services and Requisitions Agreement.

(6) For the purposes of section 804.2 of the Local Government Act, Nisga'a Lands are a participating area of the regional district.

(7) For certainty, nothing in this section limits any provision of the Nisga'a Final Agreement Act.

Part 3 — 2015

Local Government Act — validation of reclassification

10   (1) In this section:

"municipality" means the City of Maple Ridge;

"specified provision" means section 18 of the Local Government Act as it read immediately before its amendment by section 18 of the Miscellaneous Statutes Amendment Act, 2015;

"validation period" means the period beginning on September 12, 2014 and ending on the date this section comes into force.

(2) Despite the specified provision, the reclassification of the District of Maple Ridge as a city is conclusively deemed to have been validly done.

(3) All things done by the municipality during the validation period that would have been validly done had section 18 of the Miscellaneous Statutes Amendment Act, 2015 been in force on September 12, 2014 when the municipality was reclassified as a city are conclusively deemed to have been validly done.

(4) All proceedings, including any election proceedings, in relation to the municipality that were carried out during the validation period that would have been validly carried out had section 18 of the Miscellaneous Statutes Amendment Act, 2015 been in force on September 12, 2014 when the municipality was reclassified as a city are conclusively deemed to have been validly carried out.

(5) This section is retroactive to the extent necessary to give full force and effect to its provisions and must not be construed as lacking retroactive effect in relation to any matter because it makes no specific reference to that matter.

Port Edward tax agreement

11   (1) In this section:

"class 4 property" means land, or land and improvements, classified as class 4 property under the Assessment Act;

"inspector" means the inspector of municipalities appointed under the Local Government Act;

"LNG" means liquefied natural gas;

"LNG activities" means the following activities:

(a) the construction of an LNG facility;

(b) activities that are undertaken at an LNG facility, including

(i) the acquisition, processing, storage and disposal of natural gas, and

(ii) the production of LNG;

"LNG facility" means a facility that processes natural gas and produces LNG;

"municipality" means the District of Port Edward;

"PNW" means Pacific NorthWest LNG Limited Partnership or its general partner Pacific NorthWest LNG Ltd. and their successors and assignees;

"PNW properties" means the following properties:

(a) the property with the following legal description: Parcel Identifier: 017-006-813 - District Lot 501 Range 5 Coast District;

(b) a property

(i) that is a class 4 property,

(ii) that is located within the boundaries of the municipality,

(iii) that is used primarily for LNG activities, and

(iv) to which one of the following applies:

(A) the property is owned by PNW;

(B) the property is owned by PNW and leased to a third party;

(C) the property is leased by PNW;

(D) the property is leased by PNW and PNW has assigned the lease to a third party.

(2) The municipality may enter into an agreement with PNW for a term of up to 25 years that does one or both of the following:

(a) sets or establishes an amount to be used to determine the tax rate to be applied to the PNW properties for each year;

(b) establishes a formula to determine an amount to be used to determine the tax rate to be applied to the PNW properties for each year.

(3) If the municipality and PNW enter into an agreement under subsection (2), the municipality

(a) must provide the inspector with a copy of

(i) the agreement within 30 days of the execution of the agreement, and

(ii) any amendment, extension or renewal of the agreement within 30 days of the execution of the amendment, extension or renewal,

(b) must establish by bylaw under section 197 (1) [annual property tax bylaw] of the Community Charter a tax rate that is based on the amount set or established in accordance with the terms of the agreement, and

(c) despite section 197 (3) and (4) of the Community Charter, may establish by bylaw under section 197 (1) of the Community Charter tax rates for the PNW properties different from tax rates of other class 4 property within the municipality.

(4) If the municipality and PNW enter into an agreement under subsection (2),

(a) section 25 (1) (a) [general prohibition against assistance to business and exceptions] of the Community Charter does not apply in respect of the terms of the agreement,

(b) a regulation made under section 199 [property tax rates regulations] of the Community Charter does not apply in respect of the PNW properties,

(c) the PNW properties cannot be designated as designated port land under section 20.3 [special valuation rules for designated port land] of the Assessment Act while the agreement is in effect, and

(d) the Ports Property Tax Act does not apply in respect of the PNW properties while the agreement is in effect.

(5) The municipality may exercise the power under subsection (2), and must comply with subsections (3) and (4), even if the effect is to limit or eliminate the legislative powers of the municipality's council in relation to the imposition of taxes.