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In This Volume

  • 1 In this Act and in a bylaw or resolution under this Act:
  • “aquifer” has the same meaning as in section 1(1) of the Water Sustainability Act;
  • “assessed value” means assessed value determined under the Assessment Act;
  • “assessment roll” means an assessment roll within the meaning of the Assessment Act;
  • “assessor” means an assessor appointed under the Assessment Authority Act;
  • “building inspector” means an individual designated by the council as a building inspector for the municipality;
  • “charge”, in relation to an estate or interest in land, means a charge under the Land Title Act;
  • “collector” means the municipal officer assigned responsibility as collector of taxes for the municipality;
  • “converted value of land and improvements” means the net taxable value of land and improvements multiplied by the percentage prescribed by regulation for this purpose;
  • “corporate officer” means the municipal officer assigned responsibility under section 148;
  • “council” means the council of a municipality;
  • “designated municipal officer” means
  • (a) the municipal officer assigned responsibility under section 146 in relation to the matter, or
  • (b) if no assignment referred to in paragraph (a) has been made, the corporate officer;
  • “farm land” means land classified under the Assessment Act as a farm;
  • “general property tax” means a property value tax or a parcel tax that is imposed in the municipality generally;
  • “greater board” means the corporate body, incorporated by an Act, with responsibility for the provision of water or sewage and drainage services;
  • “highway” includes a street, road, lane, bridge, viaduct and any other way open to public use, other than a private right of way on private property;
  • “impose”, in relation to a tax, includes levy;
  • “improvements” means improvements as defined in the Assessment Act;
  • “inspector” means the Inspector of Municipalities under section 758 of the Local Government Act;
  • “intermunicipal boundary highway” means a highway that forms all or part of the boundary between 2 or more municipalities, including any part of such a highway that deviates so that it is wholly or partly inside one or more of the municipalities, but does not include all or part of an intermunicipal transecting highway;
  • “intermunicipal bridge” means a bridge that crosses a river, stream or other body of water that forms all or part of the boundary between 2 or more municipalities;
  • “intermunicipal transecting highway” means a highway that transects 2 or more municipalities and serves those municipalities;
  • “intermunicipal watercourse” means
  • (a) a natural stream or watercourse that forms the boundary between, or runs through, more than one municipality, or
  • (b) a stream or watercourse referred to in section 311 of the Local Government Act;
  • “land”
  • (a) for the purposes of assessment and taxation, means land as defined in the Assessment Act, and
  • (b) for other purposes, includes the surface of water, but does not include
    • (i) improvements,
    • (ii) mines or minerals belonging to the Crown, or
    • (iii) mines or minerals for which title in fee simple has been registered in the land title office;
  • “land title office” means the applicable land title office under the Land Title Act;
  • “local area service” means a service referred to in section 210(1);
  • “local authority” means
  • (a) a municipality, including the City of Vancouver,
  • (b) a regional district,
  • (c) the trust council, a local trust committee and the Islands Trust Conservancy within the meaning of the Islands Trust Act,
  • (d) a greater board,
  • (e) an improvement district, and
  • (f) any other local body prescribed by regulation as a local authority for the purposes of one or more provisions of this Act of the Local Government Act;
  • “local service area” means the area in which a local service tax is imposed;
  • “local service tax” means a tax imposed under section 216;
  • “minister responsible” means the minister responsible in relation to the applicable matter;
  • “municipality” means, as applicable,
  • (a) the corporation into which the residents of an area are incorporated as a municipality under Part 2 of the Local Government Act or under any other Act, or
  • (b) the geographic area of the municipal corporation,
  • but does not include the City of Vancouver unless otherwise provided;
  • “net taxable value”, in relation to land or improvements or both, means
  • (a) if the Hospital District Act applies, the net taxable value of land or improvements or both for regional hospital district purposes, and
  • (b) if the Hospital District Act does not apply, the net taxable value of land or improvements or both determined as if the Hospital District Act applies;
  • “newspaper” means, in relation to a requirement or authorization for publication in a newspaper, a publication or local periodical that contains items of news and advertising;
  • “occupier”
  • (a) for the purposes of Division 8 of Part 7, means occupier as defined in the Assessment Act, and
  • (b) for other purposes, means a person
    • (i) who is qualified to maintain an action for trespass,
    • (ii) who is in possession of Crown land under a homestead entry or preemption record,
    • (iii) who is in possession of
      • (A) Crown land, or
      • (B) land owned by a municipality or regional district under a lease, licence, agreement for sale, accepted application to purchase, easement or other record from the Crown, municipality or regional district, or
    • (iv) who simply occupies the land;
  • “owner” means, in respect of real property,
  • (a) the registered owner of an estate in fee simple,
  • (b) the tenant for life under a registered life estate,
  • (c) the registered holder of the last registered agreement for sale,
  • (d) the holder or occupier of land held in the manner referred to in section 228 or section 229, and
  • (e) an Indian who is an owner under the letters patent of a municipality incorporated under section 9 of the Local Government Act;
  • “parcel” means any lot, block or other area in which land is held or into which it is subdivided, but does not include a highway;
  • “parcel tax” means a tax imposed on the basis of a single amount for each parcel, the taxable area of a parcel or the taxable frontage of a parcel;
  • “partnering agreement” means an agreement between a municipality and a person or public authority under which the person or public authority agrees to provide a service on behalf of the municipality, other than a service that is part of the general administration of the municipality;
  • “property class” means a property class under the Assessment Act;
  • “property taxes” means taxes under Division 3, 4, or 5 of Part 7;
  • “property value tax” means a tax imposed on the basis of the value of land or improvements or both;
  • “Provincial arterial highway” has the same meaning as “arterial highway” in section 1 of the Transportation Act;
  • “real property” means land, with or without improvements so affixed to the land as to make them in fact and law a part of it;
  • “registered”, in relation to an interest in land less than the fee simple, means registered as a charge;
  • “registered mail” includes any method of mail delivery provided by the Canada Post Office for which confirmation of delivery to a named person is provided;
  • “registered owner” means the person registered in the land title office as entitled to the fee simple;
  • “registrar of land titles” means the applicable registrar of a land title district under the Land Title Act;
  • “service” means, in relation to a municipality, an activity, work or facility undertaken or provided by or on behalf of the municipality;
  • “soil” includes sand, gravel, rock and other substances of which land is composed;
  • “stream” has the same meaning as in section 1(1) of the Water Sustainability Act;
  • “tax sale” means a tax sale under Division 7 of Part 16 of the Local Government Act.

2003-26-Schedule-1, effective January 1, 2004 (B.C. Reg. 423/2003); 2003-52-549, effective January 1, 2004 (B.C. Reg. 465/2003); 2004-44-99, effective December 2004 (B.C. Reg. 547/2004); 2007-13-53, 54; 2007-13-53, effective September 24, 2007 (B.C. Reg. 292/2007); 2007-41-61, effective November 30, 2007 (B.C. Reg. 399/07); 2007-36-50, effective April 3, 2009 (B.C. Reg. 55/2009); 2010-21-224, effective July 30, 2010 (B.C. Reg. 245/2010); RS 2015-1-RevSch; 2014-15-148, effective February 29, 2016 (B.C. Reg. 35/2016); 2018-23-54.