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B.C. Reg. 825/74
O.C. 3956/74
Filed December 18, 1974
This consolidation is current to January 14, 2020.

Mineral Land Tax Act

Mineral Land Tax Adjustment Regulation

[includes amendments up to B.C. Reg. 47/94]

Contents
1Erroneous assessment; supplementary notice
2Credit for tax erroneously paid
3Time for payment of unpaid balance
4Repealed
5Surrender of mineral land

Erroneous assessment; supplementary notice

1   Where any mineral land tax has been erroneously assessed and levied against mineral land, the administrator shall cancel the erroneous assessment and issue a supplementary notice of mineral land tax assessment to correct the error.

Credit for tax erroneously paid

2   (1) Where mineral land tax was paid with respect to an erroneous assessment, a credit in the amount of the tax paid on the erroneous assessment shall be established in respect of the person who paid the tax.

(2) A credit established in accordance with subsection (1) herein shall be applied to any unpaid mineral land tax assessed against the person in respect of whom the credit is established, and then, if there is any remaining credit, it shall be refunded to the person who paid the tax, upon his request.

Time for payment of unpaid balance

3   (1) Where a supplementary notice of mineral land tax assessment is issued in accordance with section 1 herein and results in an unpaid balance of mineral land tax, the owner of the assessed mineral lands shall have 90 days from the date of issue of the supplementary assessment within which to pay the unpaid balance of mineral land tax before interest is chargeable on the unpaid tax in accordance with section 17 of the Act.

(2) Notwithstanding subsection (1), if the supplementary notice of mineral land tax is issued to the same person who was issued the original notice of mineral land tax assessment, and any mineral land tax was delinquent pursuant to the original assessment, then the unpaid delinquent mineral land tax under the supplementary assessment that was equal to or less than the tax assessed under the original notice of mineral land tax assessment shall bear interest in accordance with section 17 of the Act from the date the taxes became delinquent pursuant to the original assessment, but if any unpaid balance of mineral land tax under the supplementary notice of mineral land tax is in excess of the amount indicated in the original assessment, that unpaid balance shall bear interest in accordance with section 17 on any portion of the excess balance which remains unpaid after 90 days from the date of issue of the supplementary assessment.

Repealed

4   Repealed. [B.C. Reg. 47/94, s. (b) (i).]

Surrender of mineral land

5   (1) Where an owner surrenders all of his mineral land included in a notice of mineral land tax assessment, the administration shall cancel all taxes and interest due with respect to the mineral land surrendered to the Crown in right of the Province.

(2) Where an owner surrenders part of his mineral land included in a notice of mineral land tax assessment, the administrator shall cancel the notice of mineral land tax assessment for that year and issue a supplementary notice of mineral land tax assessment covering the mineral land retained by the owner, provided that the mineral land included in the original notice was not subject to forfeiture in accordance with section 13 of the Act.

(3) A supplementary notice of mineral land tax assessment issued under section 5 (2) of these regulations shall be deemed to have been issued on April 30 of the year in which it is issued.

(4) Notwithstanding anything contained in this section, no refund shall be made with respect to any mineral land tax and interest which have been paid by an owner for mineral land that has been surrendered unto the Crown in right of the Province.

[am. B.C. Reg. 47/94, s. (b (ii)).]

[Provisions of the Mineral Land Tax Act, R.S.B.C. 1996, c. 290, relevant to the enactment of this regulation: section 21]