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In This Volume

  • 1 In this Act:
  • “collector” includes a deputy collector;
  • “improvements” means improvements as defined in the Assessment Act;
  • “land” means land as defined in the Assessment Act;
  • ministry” means the ministry of the minister responsible for the administration of this Act;
  • “occupier” means an occupier as defined in the Assessment Act;
  • “owner” means an owner as defined in the Assessment Act;
  • “person” means a person as defined in the Assessment Act;
  • “property” includes land and improvements;
  • “registered” and “registration”, in relation to property, means registration in the records of the land title office of the land title district in which the property is located;
  • “rural land” means land outside a municipality other than farm, forest, timber, tree farm and wild land;
  • “Surveyor of Taxes” means the Surveyor of Taxes appointed under this Act;
  • “taxes” includes all taxes on property or other basis of assessment imposed, levied, assessed or assessable under this Act, and all percentage additions, penalties and interest added to taxes under this Act;

1979-400-1; 1980-18-21, effective January 1, 1981; 1985-20-37, effective October 1, 1985 for some purposes and in full effect January 1, 1987 (B.C. Reg. 291/85); 1986-2-17, effective January 1, 1987 (B.C. Reg. 187/86); 1987-18-21, effective January 1, 1988; 1998-22-26, effective October 23, 1998 (B.C. Reg. 367/98); 2003-3-44, deemed effective January 1, 2003; 2007-31-47, effective October 15, 2007; 2023-23-173.

These excerpts from s. 1 apply to the sections of the Taxation (Rural Area) Act that are cited in these materials.