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B.C. Reg. 439/2003
O.C. 1116/2003
Deposited November 28, 2003
effective January 1, 2004
This consolidation is current to November 17, 2020.
Link to consolidated regulation (PDF)
Link to Point in Time

Local Government Act and Taxation (Rural Area) Act

Regional District Tax Regulation

[includes amendments up to B.C. Reg. 118/2018, June 15, 2018]

Relationship between tax rates for different property classes

1   For taxes imposed under section 388 [regional district tax collection in electoral areas] of the Local Government Act, the relationships between tax rates, expressed as ratios of the rate on each property class to the rate on Class 1, must be as set out in the following Schedule:

Schedule

Class of PropertyRatio to Class 1 Rate
11.0:1
23.5:1
31.0:1
43.4:1
53.4:1
62.45:1
73.0:1
81.0:1
91.0:1

[en. B.C. Reg. 336/2008, Sch. 6; am. B.C. Reg. 118/2018, s. 12.]

[Provisions relevant to the enactment of this regulation: Local Government Act, R.S.B.C. 2015, c. 1, s. 388 and the Taxation (Rural Area) Act, R.S.B.C. 1996, c. 448, section 20 (2)]