B.C. Reg. 138/91
O.C. 604/91
Deposited May 3, 1991

School Act

School Tax Administration Fee Regulation

Note: Check the Cumulative Regulation Bulletin 2014
for any non-consolidated amendments to this regulation that may be in effect.

Administration fee

1  Subject to section 2, commencing in the 1991 taxation year the administration fee allowed to each municipality for the purpose of section 124 (10) of the School Act shall be $2 000 plus 0.1% of the current year school tax amount contained in the notice issued to the municipal collector under section 119 (6) (b) of the School Act.

Administration fee for the 1991 taxation year

2  For the purpose of the 1991 taxation year, the administration fee allowed to each municipality shall be the greater of

(a) the amount calculated under section 1, or

(b) 0.25% of the amount of 1990 non-residential school tax for the municipality based upon assessed values in place at December 31, 1990.

[Provisions of the School Act, R.S.B.C. 1996, c. 412, relevant to the enactment of this regulation: section 124 (10)]