17 Agreements With British Columbia Assessment Authority

(a) an assessment as defined in section 1(1) of the Assessment Act, or
(b) an assessment under a real property tax law that provides for a valuation of real property, a classification of real property corresponding to a classification under the Assessment Act, or both;

(a) a real property tax law of a treaty first nation establishes a complete system for the purposes of valuing and classifying interests in real property within the treaty lands of the treaty first nation,
(b) the treaty first nation enters into an agreement with the authority under which the authority prepares an assessment roll for the treaty first nation,
(c) the real property tax law provides for the application of the Assessment Act for the purpose of making a complaint against the assessment roll, and
(d) a complaint against the assessment roll can be made on one or more of the grounds set out in section 32(1)(a) to (e) [complaints respecting completed assessment roll] of the Assessment Act.

(3) For the purposes of subsection (2)(d) of this section, a complaint may be made against the assessment roll on a ground set out in section 32(1)(c), (d) or (e) of the Assessment Act only if the real property tax law of the treaty first nation provides for the following, as applicable:

(a) the valuation of real property in the same manner as the valuation of property under Part 3 [Valuation] of the Assessment Act;
(b) the classification of at least 2 classes of real property in the same manner as the classification of real property under Part 3 of the Assessment Act;
(c) an exemption from assessment or taxation that is the same as, or substantially similar to, an exemption from assessment or taxation under another enactment.

(4) The following provisions of the Assessment Act apply in respect of an assessment roll of a treaty first nation prepared under an agreement referred to in subsection (2)(b) of this section:

(a) sections 10 [errors and omissions in completed assessment roll], 11 [validity as confirmed by review panel], 12 [supplementary roll] and 13(2) [complaint in respect of supplementary assessment roll];
(b) Part 4 [Property Assessment Review Panels];
(c) Part 5 [Property Assessment Appeal Board];
(d) Part 6 [Appeals to the Board from Review Panel Decisions];
(e) Part 7 [References and Stated Cases on Appeal];
(f) section 67 [open hearings].

(5) In applying a provision of the Assessment Act referred to in subsection (4), without limiting the necessary changes,

(a)
a reference to an assessment roll in the provision is to be read as a reference to, as applicable,
- (i) an assessment roll completed under an agreement referred to in subsection (2)(b) of this section,
- (ii) an assessment roll referred to in subparagraph (i) that has been revised or amended in accordance with section 10 or 42 [amendment of assessment roll] of the Assessment Act as those sections apply for the purposes of this section, or
- (iii) an assessment roll prepared under an agreement referred to in subsection (2)(b) of this section in accordance with section 12 of the Assessment Act as that section applies for the purposes of this section,
(b) a reference to an owner in the provision is to be read as a reference to a person whose interests in real property within the treaty lands of the treaty first nation are subject to assessment by the treaty first nation,
(c) a reference to land or improvements or both in the provision is to be read as a reference to the interests in real property, within the treaty lands of the treaty first nation, that are subject to assessment by the treaty first nation,
(d) a reference to an assessment in the provision is to be read as a reference to an assessment as defined in subsection (1) of this section, and
(e) a reference to actual value or assessed value in the provision is to be read as a reference to value in accordance with a real property tax law of the treaty first nation.

2024-13-267.