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B.C. Reg. 107/2005, deposited March 18, 2005, pursuant to the GREATER VANCOUVER TRANSPORTATION AUTHORITY ACT [Section 30]. Order in Council 320/2005, approved and ordered March 17, 2005.
On the recommendation of the undersigned, the Lieutenant Governor, by and with the advice and consent of the Executive Council and on the recommendation of the Greater Vancouver Transportation Authority, orders that the attached Parking Site Roll Regulation be made.
— K. FALCON, Minister of Transportation; G. BRUCE, Presiding Member of the Executive Council.
PARKING SITE ROLL REGULATION
1 In this regulation:
"Act" means the Greater Vancouver Transportation Authority Act;
"assessment roll" has the same meaning as in the Assessment Act;
"commissioner" means the assessment commissioner appointed under section 11 of the Assessment Authority Act;
"owner" has the same meaning as in the Assessment Act;
"parcel" has the same meaning as in the Assessment Act.
2 (1) On or before December 31 of each year, the authority must complete a new parking site roll.
(2) A parking site roll may be prepared in microfiche or in electronic or paper form, and must, for each property of which some or all is liable to assessment of parking tax under section 30 of the Act, contain the following information:
(a) the name and last known address of the owner of the property;
(b) a short description of the property;
(c) the name and address of any person who holds a registered charge against the property if the name of that person is included on the assessment roll for that property;
(d) the taxable parking area of the property or the number of taxable parking spaces on the property, as the case may be;
(e) such other information not inconsistent with the Act or this regulation as the authority may require.
(3) Subject to this regulation, a parking site roll completed under subsection (1) is the parking site roll for the purpose of taxation during the calendar year following completion of that roll.
(4) When completing a parking site roll, the authority must use the information contained in the records of the land title office as those records stood on November 30 of the year in which the parking site roll is completed.
3 If an improvement extends over more than one parcel of land, those parcels, if contiguous, may, for the purposes of the preparation of a parking site roll, be treated by the authority as one parcel.
4 For the purposes of completing a parking site roll, the taxable parking area of, or the number of taxable parking spaces on, a property is to be determined with reference to the extent to which, on October 31 of the year in which the parking site roll is completed, the property is used, available or designed for the parking of motor vehicles or for a purpose that is in any way related to or ancillary to that parking.
5 The authority may, for any purpose relating to the preparation or revision of a parking site roll, enter into or on and inspect any land and improvements.
6 (1) Before or after the completion of a parking site roll, the authority may, by notice served personally or sent by mail, require a person who owns, occupies or disposes of property to provide to the authority, within 21 days or any longer period specified in the notice, information for any purpose related to the preparation or revision of the parking site roll.
(2) If the authority has reason to doubt the accuracy of information provided in respect of a property under subsection (1), the authority may, for the purpose of completing a parking site roll,
(a) refrain from using any or all of the information provided, and
(b) calculate the taxable parking area of, or the number of taxable parking spaces on, the property in the manner the authority considers appropriate and using any information the authority believes to be correct.
7 For the purposes of this regulation, the authority must be given access to, and may examine and take copies of and extracts from, the books, accounts, vouchers, documents and appraisals of or relating to any property the authority considers is or may be, or includes or may include, a parking site, and, for that purpose,
(a) the authority may enter on any premises for the purposes of obtaining the access, examination, copies or extracts,
(b) if requested, an employee of a municipality must supply to the authority any information respecting the property that the authority may request, and
(c) if requested, a person not referred to in paragraph (b), including, without limitation, the government and Crown corporations and agencies, holding such records must, without charge, furnish every facility and assistance required for the entry, examination, copies and extracts.
8 (1) Subject to subsection (2), a person who has custody or control of information or records obtained or created under this regulation or section 30 of the Act must not disclose the information or records to any other person except that
(a) disclosure of the information or records may be made in the course of administering section 30 of the Act or this regulation or performing functions under one or both of them,
(b) if the authority has delegated some or all of its responsibilities to the commissioner by written agreement made in accordance with section 30 (2.1) of the Act, disclosure of the information or records may be made to the commissioner to the extent necessary to allow the commissioner to exercise the delegated powers, and
(c) disclosure of the information or records may be made to
(i) the person to whom or about whose property the information relates, or
(ii) any agent of the person referred to in subparagraph (i) if the authority is satisfied that that disclosure has been authorized in writing by the person referred to in subparagraph (i).
(2) The authority may, for the purposes of a parking site roll, including its preparation, share with the commissioner any information that is or may be included in a parking site roll and the commissioner may, for the purposes of a parking site roll, including its preparation, share with the authority any information that is or may be included in an assessment roll.
9 The authority may delegate any or all of its powers in relation to parking site rolls to the commissioner by written agreement made in accordance with section 30 (2.1) of the Act.
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