Legislation And Commentary

In This Volume

1. Part 1—Property Taxation Before 2025 Taxation Year

2. Overview of Part 1 [§63.3]

3. 1 Definitions [§63.4]

4. 1.1 Application of Part 1 [§63.5]

5. 2 Intention to impose property taxes [§63.6]

6. 3 Authority to tax non-member owners and occupiers and provide exemptions [§63.7]

7. 4 Property tax exemptions [§63.8]

8. 4.1 Adjustments to taxes [§63.9]

9. 4.2 Exemptions from treaty first nation taxation [§63.10]

10. 4.3 Authority to provide property tax exemptions [§63.11]

11. 5 Treaty first nation delegation [§63.12]

12. 6 Publication of Real Property Tax Co-ordination Agreement [§63.13]

13. 7 Section 5 of the Offence Act [§63.14]

14. 7.1 Repealed [§63.15]

15. 8 Amendment to this Act [§63.16]

16. 9 Repealed [§63.17]

17. Part 2—Property Taxation In and After 2025 Taxation Year

18. Overview of Part 2 [§63.18]

19. 10 Definitions of Part 2 [§63.19]

20. 11 Application of Part 2 [§63.20]

21. 12 General exemption from property taxes imposed under provincial enactments [§63.21]

22. 13 Real property tax agreement [§63.22]

23. 14 Authority to impose property taxes [§63.23]

24. 15 Treaty first nation real property tax law [§63.24]

25. 16 Property valuation [§63.25]

26. 17 Agreements with British Columbia Assessment Authority [§63.26]

27. 18 Treaty first nation delegation [§63.27]

28. 19 Exemptions from treaty first nation taxation [§63.28]

29. 20 Recovery of property taxes [§63.29]

30. 21 Special fees may be collected as property taxes [§63.30]

31. 22 Alternative remedies [§63.31]

32. 23 Authority to discontinue service [§63.32]

33. 24 Provincial payments in relation to treaty first nation grants [§63.33]

34. 25 Application of Offence Act [§63.34]

35. 26 Regulations [§63.35]