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"Point in Time" Regulation Content

Assessment Act

Assessment Act Regulation

B.C. Reg. 433/98

NOTE: Links below go to reg content as it was prior to the changes made on the effective date. (PIT covers changes made from September 19, 2009 to present)
SECTIONEFFECTIVE DATE
Section 1 March 2, 2016
Section 1.1 March 2, 2016
Section 1.2 March 2, 2016
December 9, 2019
Section 1.3 March 2, 2016
Section 1.4 March 2, 2016
Section 2 March 2, 2016
Section 3.1 March 2, 2016
Section 3.2 March 2, 2016
Section 4 March 2, 2016
Section 5 March 2, 2016
Section 6 March 2, 2016

 Section 1 BEFORE re-enacted by BC Reg 52/2016, effective March 2, 2016.

Definitions

1   In this regulation, "Act" means the Assessment Act.

 Section 1.1 BEFORE amended by BC Reg 52/2016, effective March 2, 2016.

Definition of "telecommunications" for purposes of the Act

1.1   For the purposes of the Act, "telecommunications" includes land and improvements used or held for the purposes of, or for purposes ancillary to, the business of a telecommunications common carrier that operates a telephone system, data telecommunications network or cable television undertaking, but does not include land and improvements in respect of a telecommunications common carrier that is a radio or television broadcasting or rebroadcasting undertaking.

 Section 1.2 was enacted by BC Reg 52/2016, effective March 2, 2016.

 Section 1.2 (1) (n) BEFORE repealed by BC Reg 256/2019, effective December 9, 2019.

(n) turbines, generators and related controls;

 Section 1.2 (3) and (4) were added by BC Reg 256/2019, effective December 9, 2019.

 Section 1.3 was enacted by BC Reg 52/2016, effective March 2, 2016.

 Section 1.4 was enacted by BC Reg 52/2016, effective March 2, 2016.

 Section 2 BEFORE re-enacted by BC Reg 52/2016, effective March 2, 2016.

Property classes for section 6 (7) of the Act

2   Property classes 4, 5 and 6, described in B.C. Reg. 438/81, are specified for the purpose of section 6 (7) of the Act.

 Section 3.1 was enacted by BC Reg 52/2016, effective March 2, 2016.

 Section 3.2 was enacted by BC Reg 52/2016, effective March 2, 2016.

 Section 4 (2) BEFORE amended by BC Reg 52/2016, effective March 2, 2016.

(2) Form 2 is required for the purposes of section 16 (4) of the Act in relation to all classes of property described in the Prescribed Classes of Property Regulation (B.C. Reg. 438/81) except property classified as Class 1 that has accommodation for less than 3 families.

 Section 5 BEFORE re-enacted by BC Reg 52/2016, effective March 2, 2016.

Fees for appeals

5   The appeal fee under section 50 (3) of the Act, or under section 23 (3) of the Forest Land (Reserve) Act, is $30 for each individual entry appealed against on an assessment roll.

 Section 6 (1) BEFORE amended by BC Reg 52/2016, effective March 2, 2016.

(1) For the purposes of section 68 (4) (b) (iii), "taxing authority" means authority under an enactment either to impose taxes or to receive revenue from taxes imposed or collected.

 Section 6 (2) (a) BEFORE amended by BC Reg 52/2016, effective March 2, 2016.

(a) an improvement district as defined the Local Government Act;