The present Act lays down provisions relating to assessment of property in the province of British Columbia. Section 18 establishes that all land and improvements in British Columbia are liable to assessment under the present Act unless exempted under this or another enactment. In particular, Part 3 deals, inter alia, with special valuation rules for dams, power plants and substations, valuation rules for designated port land, as well as with classification of land as a farm and classification and valuation of forest land. The text consists of 74 sections divided into 8 Parts as follows: Preparation of annual assessment roll (1); Inspection and return (2); Valuation (3); Property Assessment Review Panes (4); Property Assessment Appeal Board (5); Appeals to the Board from Review panel decisions (6); References and stated cases on appeal (7); General (8).
Канада · 1996-01-01