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This Act has "Not in Force" sections. See the Table of Legislative Changes.

Manufactured Home Tax Act

[RSBC 1996] CHAPTER 281

Contents
 1 Definitions
 2 Manufactured home an improvement
 3 Manufactured home parks
 4 Exemptions
 5 Tax collection
 6 Information
 7 Application of other Acts
 8 Effect of Act
 9 Power to make regulations

Definitions

1  In this Act:

"manufactured home" means a structure, whether or not ordinarily equipped with wheels, that is designed, constructed or manufactured

(a) to be moved from one place to another by being towed or carried, and

(b) to provide

(i)   a dwelling house or premises,

(ii)   a business office or premises,

(iii)   accommodation for any purpose other than those referred to in subparagraphs (i) and (ii),

(iv)   shelter for machinery or other equipment, or

(v)   storage, workshop, repair, construction or manufacturing facilities,

unless exempted under this Act;

"manufactured home park" means land used or occupied by a person for the purpose of

(a) providing space for the accommodation of one or more manufactured homes, and

(b) imposing a charge or rental for the use of that space;

"owner" includes a person in possession of a manufactured home under a contract by which the person may become the owner on full compliance with the terms of the contract.

Manufactured home an improvement

2  Subject to sections 3 and 4, a manufactured home, whether or not it falls within the definition of an improvement under the Assessment Act, Community Charter, School Act, Taxation (Rural Area) Act, Treaty First Nation Taxation Act, Vancouver Charter or any other Act, is an improvement for the purpose of real property assessment and taxation under the relevant Act and, except as provided in section 3, must be assessed and taxed in the name of the owner of the land on which the manufactured home is located at the time of the assessment.

Manufactured home parks

3  (1) Despite section 2, if a manufactured home is located within a manufactured home park and the owner of the manufactured home is not the owner of the manufactured home park, the manufactured home, together with any improvement as defined in the Assessment Act that

(a) is either

(i)   attached to the manufactured home, or

(ii)   ancillary to the use of the manufactured home, and

(b) is not owned or leased by

(i)   the owner of the manufactured home park, or

(ii)   a person other than the owner of the manufactured home park who is using or occupying the land for the purpose stated in the definition of manufactured home park,

must be assessed and taxed under section 2 in the name of the owner of the manufactured home.

(2) For subsection (1), the owner of the manufactured home is an owner of an improvement within the meaning of the Assessment Act, Community Charter, School Act, Taxation (Rural Area) ActTreaty First Nation Taxation Act or Vancouver Charter, as the case may be, and is liable for the taxes imposed under the relevant Act.

(3) If

(a) a manufactured home, or

(b) a manufactured home and any improvement

is assessed and taxed under subsection (1) in the name of the owner of the manufactured home, the manufactured home and the improvement must not be assessed and taxed under section 2 as an improvement in the name of the owner of the land.

Exemptions

4  This Act does not apply to manufactured homes

(a) owned by the government or by a municipality and occupied by or on behalf of the government or the municipality,

(a.1) owned by a taxing treaty first nation, as defined in the Treaty First Nation Taxation Act, and occupied by or on behalf of the taxing treaty first nation,

(b) which are held in storage or which form part of the inventory of a manufacturer or dealer,

(c) licensed and equipped to travel on a public highway, that are occupied by a genuine tourist and are located within a manufactured home park for a period of less than 60 days, or

(d) that are exempted by regulations.

Tax collection

5  (1) The taxes assessed in respect of a manufactured home under section 2 or 3 are recoverable in any manner in which taxes are recoverable under the Community Charter, Local Government Act, Vancouver Charter, School Act or Taxation (Rural Area) Act.

(2) In the case of taxes assessed under section 3,

(a) the land comprising the manufactured home park is not subject to tax sale or forfeiture, and

(b) the arrears of taxes or delinquent taxes do not constitute a lien on the land.

Information

6  (1) The owner or operator of a manufactured home park must, on demand, furnish to the assessor having jurisdiction, or an agent authorized in writing, full information respecting the owner of each manufactured home in the manufactured home park.

(2) In addition to the information furnished under subsection (1), the owner or operator of a manufactured home park must notify the assessor, in writing, promptly after a manufactured home is moved into, or out of, the manufactured home park.

(3) The assessor, or an agent authorized in writing, may, at all reasonable times, enter a manufactured home park or a manufactured home for assessing the manufactured home and inspecting any records kept by the owner or operator of the manufactured home park.

Application of other Acts

7  Except if inconsistent with this Act, the Community Charter, Local Government Act, Vancouver Charter, School Act and Taxation (Rural Area) Act, as the case may be, apply to the assessment and taxation of manufactured homes under this Act.

Effect of Act

8  The owner of a manufactured home that is assessable and taxable under this Act must be considered to be an owner of a parcel of land within the meaning of, and for the purposes of, the Home Owner Grant Act and the Provincial Home Acquisition Act.

Power to make regulations

9  (1) 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) respecting the assessment and taxation of manufactured homes under this Act, including assessment and taxation for manufactured homes for part of a year, and amendment of the tax rolls accordingly;

(b) defining, for the regulations, any word not defined in this Act;

(c) exempting a manufactured home, or any class of manufactured homes, from this Act or the regulations;

(d) generally respecting any matter necessary to carry out this Act.