1 Definitions

• 1 In this Part:
• “improvements” has the same meaning as in the Assessment Act;
• “land” has the same meaning as in the Assessment Act;
• “property taxes” means taxes imposed on the basis of

• (a) the value of land or improvements or both, or
• (b) a single amount for each parcel of land, the taxable area of a parcel of land or the taxable frontage of a parcel of land;

• “Real Property Tax Co-ordination Agreement” means an agreement between Her Majesty in right of British Columbia and a treaty first nation that

• (a) is authorized under the treaty first nation’s final agreement, and
• (b) sets out the agreement of the parties in relation to
  • (i) the treaty first nation’s authority to apply real property taxation laws of the treaty first nation to persons other than its treaty first nation members or treaty first nation constituents, as applicable under the treaty first nation’s final agreement, and
  • (ii) the co-ordination of the exercise of the treaty first nation’s taxation authority with British Columbia’s tax systems;

• “taxing treaty first nation”, for a taxation year, means a treaty first nation that

• (a) is a party to a Real Property Tax Co-ordination Agreement, and
• (b) has complied with section 2(3) or (5) in a previous taxation year;

2007-38-1; 2009-22-5; 2011-11-66; 2021-27-33; 2023-23-177; 2024-13-262.