First Nations Tax Commission
Commission de (a fiscalité des premieres nations
‘%0
The First Nations Tax Commission, pursuant to the First Nations
Fiscal Management Act, hereby approves the following law made by the
Lheidli T’enneh in the Province of British Columbia,
Lheidii T’enneh Property Assessment Law, 2013
Dated at Calgary, Alberta this 26th day of March, 2014.
On behalf of the First Nations Tax Commission
C.T. (Man y) J les Chief Commissioner
t Nations Tax Commission
—
(4)
Ui i ,uth Teen I !‘rope,’cv A.’ .v,v,vn i cut Lu it, 20)3
LEJEIDLI T’ENNEII PROPERTY ASSESSMENT LAW, 2013
TABLE OF CONTENTS
PART 1
Cianon
2
l)eliiiiI oils and References
2
PAR]’ III
Adiniiiisti’atinn
S
1’ART IV
Assessed Value
S
J’ART V
ReiIiicsc< In’ Iniirinauon and Inspecatnis
7
PART VI
ASses nwnl Roll and Asseii;enI Not ice
t)
PAR’I VII
Itriorsejid Omissions
PART VIII
Rec.otisderaiion
PART IX
Assessment Review Board
16
I ‘ART X
Appeal to Assessment Review Board
IS
I ‘AR T XI
( eneral Pwvjs otis
25
‘AF(P 11
iii
Assessiiiett Roll
Assessnient
15
SCHEDULES
I ‘roperiy Classes
11
Request Fir Infori lation hy Assessor
Ill
Notice of A ssessnient Inspection
IV
l)eclaiation ut l’urnose tor the Use of Assessiieiit liitoniauoii
V
Aseciiient Not:ce
VI
l?equet :or Rec(ili’OdetiIioii 0’ Assesr.ntent
‘VII
Notice oP Appeal
VIII
Not ice of Withdrawal
IX
Ni lice iii’ I (eating
N
Drder
Xl
Cernhcation cii Assessment Roll 1w Assessor
iii
en
Assessmeni Review Board
.Atteiid/I’ndtice T)ocuteiits
Lb rid!, fr ‘UI (‘1? Pope liv A.c.v’ vsmcn r Law, 20)3
WHEREAS:
A. Pursuant 10 six:Iioii 5 of the Ffrvt Ncithi,,s f/wa! Managrnn’nt Art, he
Cotoicil ol a his! Nation may (Tiake laws respecting taxation 1(0 twa1 purpOses
of i.escrvc lands, iiiic irs Is iii icseiVc hinds II tights lii occupy, pOSSCSS or use
it
B. The Council of Liieidli T’enneli dcciii’ it (i lie in tue be’i intecetis OL
Lheitiii T’tiaCIi ii) niake a a’v or sutli )tiFiTOSC* and
C. The Council ol Jiieidi T’enneh has given notice of this law and has
considered any ieprcseii(itlions jeceived by (he Cotnicil. iii accordance with Ihe
rcqutiiiciits of the !ct Neianiv F/sea! M,naç’cmeni Ad,
NOW THERIThORE he Council of ljieitlli T’cnueh duly enacts as follows:
PART I
CITATION
Citation
1. Tli is Law may 1w. ci ted as the Lhridli T’enne!i ) ‘n’prrtv Asscssnzc,it Law,
2013.
PART II
DEFINITIONS AND Rl:Fl:IWNCES
Deli iii tici us and References
2.( I) In this Law:
Act’’ means the First Nations Nscal Maiuigcnient Art and the regulations
enacted under that Act;
assessable
Law:
to city’’ oic.atis piopeity thai is liable to assessment under tIns
assesteci value’ nicair dir market value of land or inipiovcments, or both. as if
the iaikl or in:provci:ieflK wcre heEl n :ecsweile. tiH tl:c. rrit.urve, a
deter a, uied under I his Law;
assessnten’’ means a valuation and classification of an interest in and;
Assessntent Notice’’ means a notice containing the information set out in
Schedule V
‘Assessnieiii Review llii:ird” nicans a board ei:iblisletl by the (‘ottnr:l
accordance \sit l’art IX:
a
assessmeni roll’’ means a rtill prepared pursuant ti (his Law, and includes a
supplementary assessment io11, a revised assessineiit roll and an assessntent
roll reterenced in subsection 10(3);
‘:issessor’’ nicans a ieisnn appomted by the Council under subsection 3(1);
7
Lb c/il/i T’, ‘n,o’b I ‘nqn’’ty A,vs,’,v.v,p;r,i! Li oi’, 20).
‘‘ehait’ rtieans the chair oF the Assessment Review Board;
‘‘complainant’’ iiieans a person who cciittntences an appeal of an as.sessniettt
under this Law:
‘‘Council’’ has the iucamtiny eivcit to that term
itt
the Act:
‘FMB’’ means die First Natiotis Financial Managetiieot Board established under
I lie Act;
‘‘FNTC’’ means (he First Nations Tax
‘‘holder’’ nie.ao a nec’t
the dine heoiy,
Coijititission
at oc)sseS!oti 0! ati
established under (lie Act:
interest in land or a pe:’on who, for
(a) is e’,ititled t:o’ouuh a tease. licence or other Iceal ilicanc to possess or
occupY the itttcrest in htttd.
(b)
is iii
actual occupation of the interest iii latitl,
(e) lots any riylit, title., estate or interest in (he ititerest
iii
land, or
(rI) is a trustee ot’ the interest in land:
‘‘itinnncnien(’’ tileans an>’ tiuildine, hixwrc, structure or similar thittu
constructed, plicect or atf:xed on, in nt to land. tw water over land. 01 on, iii
011(3 another anproventetit and ittchitles a ntaitulaetut’ed lionte;
‘‘ile.t’est in land’’ or ‘‘property’’ means lattd or ituprovenictils, or both, in the
t’esei’ve and, wtthout Inintation, includes any iittei’est in land or
nproveiiientc. nw occupation. possess!on or use of land or wiproveiiients,
:oiui any neat to ou’cupV, possess or use land or :iIipi’ovetitcttts;
‘‘Ltieictli T’eitt:eli’’
to the Act:
itteatis
Liteitthi T’e:tticfi, iiciti a hand incited
itt the sclteduk’
‘‘m:uiuiactun’ed home’’ means a structure, whether or riot orctniarily tttuiptic’d
with wheels, that i.s designed, cotistt’uctcd 01’ tiianuttaetured to
(a)
be titoved
ti’ot3i
iuie pIle to :taotlter ny be:tie toced or carried, rid
(ii) provde
dweihitte house or premises.
(i)
a
(ii)
a business office or premises,
(di) accottiituidatiott ‘or arty othci put’ptose,
(;t)
‘helter jo:
(v)
storage, woi’kchop. repair. constructioti or inwiutac’tttri ig facilities:
‘‘Notice of Appeal’’
iiactl1ItcI’
ttieatis
otteel ctiu:ptncttt, or
a notice eotiiainitig
lie int’in’tnanoti set
out iti
Sched tile Vii;
‘‘Notice of Assessment Inspeetioti’’ tneaits a notice eontaitnng the information
3
Lii entitle jut ‘it I ‘ii ‘lie IT)’ Asse,vsntt 11 Law, 20/.1
set out
in Sched We UI;
Heating’’
Schedule IX;
‘‘Notice of
means
‘‘N:iee o: Wthdt,wai’
Schedule Viii;
‘‘Order
to
lle:t:ls a noece cc }aitiitle
Attend/Produce
fitormatlo
set ciii iii
the
a notice cootamitg
l)(ICIIWCHt’’’
tceatt
out
in
llii iti:orticat;on SeL 11111
ii
all
inloritta
order
ott
set
ClittLiilit
the
Schedule X;
‘‘parly’. in respect of an appeal of
itt assessment tinder
this
Law.
iteans a
‘‘persoli’’ inelttdesapartiiersliip, syndicate. associaliot, corporation
personal or oder legtd representatives of a person;
and the
32;
paiticipani iii an assessment apped under section
class’ nteans those categories of piopeity esitiblishied itt SUl)SLCtiOii
‘‘property
6(10) for lie purposes of ttssesstileiit atid taxtittulL
‘‘Province’’ means
reserve
iiteaos
within tile
the
any
pnw’.itee o(
Hritih Coluttiba:
land set apart br toe use
metnitig
nttssed tiii
at a dui\ convened meetirte:
‘‘resolution’’ otcalls a motion
present
tial
Liieidli T’ent’!i
lieneht 0!
ot the liethan Act:
‘‘revised tssesstnent roll’’ it
section 12 ot this Law;
arts
approved fl LI inajor:t cit
iiiieiiited
cii assessment niH
ill
the Coutteil
acitiiiittiice with
‘‘supplementary assessrtient roll’’ means an assessotetit roil under section 9;
‘‘tax adritmistrator’’ means
under
the
lie
person appointed
by the Council to that p(tsitiotl
Taxation Law;
‘‘Taxation Law’’ taeatis the Lheicfli T’ciiiic’h l’raja’irv
rnxet,an
‘‘taXatlciti year’’ inetits Inc caleittiar year to ‘ditch
asses<nrettt
iti
Lao, 2013:
roll ipalies tar
the pi.rpttscs t’ t:cxatoti; thu
‘‘taxes’’ neludes
(a)
all
taxes
Law, arid
all
ritpo>ee. levied, tisi’seit or assessahile under the Taxatiott
pettalties, interest 111(1 costs adoed to taxes utider the Taxtittott
Law, attd
(h)
tor tilL’ purposes of collection
and enhircettietit, till taxes itiiposed
levied, assessed or :tssessttb]e untie.r atty other local revetitte law cif Lheidli
T’enneh and ti11 penalties, interest and costs added to taxes under such a
law.
(2) Itt this Law. references to a Pail (e.g l’ttrt I), seetioit (e.g. scctittt I),
>ubscc lion (e.g. subsection 2(1)), piricraph (e.g. paragraph 6(3)(a)) or Schedule
4
LhehIflT’cwwh J’n’pern A ssi’vsm en! Lan’, 201.?
(e.g. Schedule I) isarelèreiice to the sped lied Part, section, subsection,
paragnph or Schedule of this Law, except where otherwise stated.
(3) Unless otherwise snecihcd, all references to named etiactuteitis in this
La’’ le to c!taCtniCIltS ct the Uiivernnieit ot Cannon.
PART HI
ADMINISTRATION
Assessor
3.(l ) The Council shall appoint One OF note assessors to undertake
assessments of assessable property in tcc.otdtitce with this Law and such outer
duties ELS set out in this Law or as directed by the Council.
(2) Au assessor appointed by the Council shall he qualified to conduct
assessments of real property iii the Prnvince.,
Authorizatwo (if Financial Maiiageiiient Board
4. Ncitw:thstanttm am otiler provismoit of this Law. i: the EMIl uives
notice to the Council pursuant to the Act that third—party tnautaeenieiil ol the
revenues raised under this Law is meqtmircd, tile Ccmumtcil authorizes the EMIl
act as acetit of heidi T’enttelt to fuIftIl aitv of lie poweiN ad obligations ot the
(‘ouned under this Law atto the Act.
Application of’ Law
5. This Law applies to all interests in land.
PART IV
ASSESSED VALUE
Assessment a rid V aluation
I) The assessor shill assess
(a) all interests it: land that are subject to ta’,attoll under
(b) all interests
(‘otmneil: and
in
land for whtch
cc) noit—taxahie. interesiN
in
p:tyntettt—in—lice
nay
tIlL’
he
Taxation Law:
acccp!eil
by
the
lam!, as directed by the Council.
(2) For the purpose of detertintuttg the assessed value of an interest itt land
or tttt assessilleni roll, the valuation date is Jttly I ml mIte year hetbte lie taxation
year for which the assessment applies.
(3) The assessed value of an interest in land toe att assessment roll is to he
determined m’ if on the valuation date
(a) lie interest in land was ttt the physical condition that it is iii on October
.31 lbl]owiiig the valuation (late: md
5
Lb eic//i T’enncb I’rojw dv
Assc.v,vmcn
( Law, 2(21.1
(N the permitted use of the interest in land was the same as on October fi
Ibliowi ng the valuation date.
(4) Paragraph (3)(a) does not apply to property reftned to in
paragraphs I S(3)(b) and (d) and the assessed value of propery referred to in that
section for an assessment ‘oil shall he determined as if ott the valuation date lie
property was in the physical condition that it is in on I )ecenther fl following the
vtltialioti date.
(5) hxcept where ollieiwise provided, the assessor shall assess interests iii
land at their tiiarket value as if held in fee simple ott the reserve.
(5) The assessor shall detennme the assessed value of an interest in land
mid shall enter the assessed value of the interest in land in the assessment roll.
(7) In deterniiiii ig assessed value, the. assessor may, except where this Law
has a ditlerent requii’eiiieiit, give consideration to the following:
(a) present ii se:
(h) location;
(c) origitial cost;
(d) replacement cost;
(e) revettue or rental value;
(fl
selling price of the interest in huid and comparable interests in land;
(g) economic and functional obsolescence; and
(h) nay other cire.tnnstance.s affecting the value of the interest iii land.
(8) Without limiting the application ol subsections (5) and (6), an interest
in land used lbr an industrial or cnniniercial undertaking, a business or t public
utility enterprise shall be valued as the property ot a going concent.
(9) Where Lheidli T’e.nneh, in a lease or other imistruritent granting an
interest in land, places a restriction on the use of the property, other than a right
termination or a i’estrictintt oil the duration of the interest in land, the. assessor
shall consider the restriction.
(10) The Council hereby establishes the property classes established by the
Province for provincial property assessment puivoses, or the purposes of
assessment tinder this Law and imposing taxes under the Taxation Law.
I) The pr( perty classes established under subsection (10) are set out in
Schedule I to this Law, and the assessor shall use the prc)vimicial classihcatmnn
rules lbr each
class,
property
land) shall include.
(I 2) As an exception to subsection (I I), Class 7
only lands
which a licence
permit to
timber has been isstted
ui ide the In (/1:11? At’:
a nde a I at id ci ide es t ahl is lied iii acm wdance
t h t lie
(forest
respecting
r
or
or
r
cut
w
Lb cia!, 7’•
First
h Rn/n- rn A vvvo’j r Lair. 201.?
‘iii
N ititni s
La, (1 Man a en ten I A t.
(13) The assessor shall assess interests
classes esiablished under this Law.
in
land according II) the propery
(14 Whete. a property falls inti’ Iwo (2) or more properly classes, the
assessor shall deternittie the share nt he, assessed value of tIm pioperty
attributable to each class and assess lie proper!)’ according to the proportion
each share constitutes of the total assessed value.
(15) Where two (2) or titore perstills are holders of assessable pinperty, the
assessor iiiay choose to assess the inipery in the name of any of those persons
or iii the oatttes of two (2) or more ctt those persoiisjtnnthy.
flU)
property,
Ha building or tnhier npiovetitcitt extends over niore lent one (1)
those properties, it’ eoilttgtttlus, nay lie treated by the assessor as (tile
property and assessed accurdmly.
(7) Wliei’e [Li! il:pi’oveilteltt exteiiCs ilver, niftier or hinich land oid is
owileti. occupied, maintained, operated or used by iLoer’.Oii other ttian Ilte holder
of tie land. hat impoiveoient may be separawly as>essed to the per>olt ownine,
oecopvtiie, maintaining, operating or tisitig it, even though sotite other person
holds an jtitetet itt the land.
IS)
in tIns Lsv. ibr the iitiiose of
las a,se’sor slut List’
I xeept as oiherwtse provided
assesstlig titctets in land
(a) tIlt \ iloation methods, rates, roles anti formulas established toider
provincial tsse.ssoieot legislation e\slitig at the time ol tssesstiieiti: aotl
(N the
assessoieitt rules
mid pi’ittiees used by assessors iii lie Priwotee br
coittlucting assessoieitts oft tie reserve.
ENeluption from Assessment
7. Notwithistanditig any other provision in this Law, linpiovelnents
tlesiuned. constructed or installed to provide eiiteigetiey protection or persons
or (ttirilestic atitinals in he event. ttt a disaster or enteruency within the meaning
of the Ln,efle’Ii.’l’ I’ntgneni Act, R.S.RC. l99U, e. 11 are exempt from
tssesstt!ettt under this Law,
l’ART V
RI:QUESTS FOR INFORMATION ANI) INSPJ;CTIONS
Requests for Iniornta (lint
8,( I) The assesor ma deliver a Request for Titforniarion containing tile
itiiriitation set out in Schedule II, to a holder or a person who has disposed of
assessable property, antI that persuti liahl provide to the. assessto’. within
fourteen (14) days twin the (late ot delivery or a longer period as specilied iii the
7
Lhehui len ne/i Propt nv Assessment 141w, 201.?
iltlI!ee, niormatoti br an>’ purpose related to ne udmiiiistratio,i of this Law.
(2) The aSSCSt)t flay 0 all eiis’s assess the assessable prollelly based on
tile intornti[ft)ii vajable to the assessor and is not humid by die iIltOtmatt(lti
provided tinuer sliaseetnln (1).
Inspect itt
9.(l) The assessor nay, for any purposes riated to assessment, enter into
or on and ilispeet land and inprovements.
(2) Where the assessor wishes to conduct WI ilispectiolt sit assessthile
property bar the pupose of assessnig its value, the assessor shall deliver a Notice
Of Assessment lnspeci:oa fly peroni delivery. nail, ax or e—mail to the person
tiatned on the a.ssemeilt roll at Inc address aldiedet! oil the asesNnlent roll,
(3) l’erond tlcliverv of a Notice oi A.e<si cur JnslJection
IS
nude
(a) in the case of denvery to a residential dweiinig. by ieIvini.Z the notice
with a person it least eighteen (IN) years ot age tesftlillg there: and
(b) in the ease of delivery to any other assessable property, by leaving the
notice with the person appawntly in charge. at the time of delivery, on those
we iii sex
(4) A Notice. of
delivered if
Ascessment
lttspecttott is ecitisidered Li have been
(a) delivered nersoiialiy. it the tinie personal uehiverv is iiiade;
(ii) seni be
pt stn iarkett:
nail, live (5j d:ivs afrer the ua on winch the noiice is
(c) sent by his, it the time nitlicated on the ctnihrniation of ti’ansnhissioli;
(d) sent by e—ittail, at the time indicated in the electronic etoitirittation thu
the e—niai I his been opened.
(5) Where :tii asse’suhle n:opert is occtioietl be .i nrstn: otl.er t:lan the
ersol nan:cd on the :tsse<t:ieat toll, the pesP iiaaietl on tue a’essilteitt ml
shall itiake arrangements with the. tiee.tihltillt to pc.ivcie access to tile assesor.
(o) L’nle iititurwise requested lv the per’on :laflieo ito the ase5 metit roll.
itispeetititis ol in assessable property shall be ttnducted between 09:00 nit1
17:00 local bite.
(7) If tile assessor attends at an assessable property to inspect it and no
occupant eighteen (18) years of age or dder IS i esent. or pertlission to inspect
tile property is denied, tile assessor may assess the value oh the assessable
pri ipe Ft v based on I he in fit’: maui in available to the assessor.
(N)
pttfl of an nispectioti under this seelton, the acsessor shall be given
8
ii,. IS!? T ‘cynic/i
f’iv’p’riv
A XVc’VSiiuyt! Lair 2013
access to. arid may examine ant! take copies ol arid extracts Irtirn. the hooks,
accrninits. ottcht’rs. thrieuriierit< nit! appraisals respectinu t!ie assessable property
arts! the occupant ,li:iIL on request. lunush every eaiiitv and a,s:starice ft’tIU?ftti
tot (lie eiilrV aIIC e.\(tria:Ii(ra.
PART VI
ASSESSMENT ROLL AND ASSESSMENT NOTICE
Assossnient Roll
I O.(
)
On or he (tie
if rL areceric ‘car ar I:rxaaon years
(a) i )eceoriier 3
asSessor is l1rinisli Colunihia Assesnient Autiirirji\. or
(Ii) J(triu(tr\ il kir taxation yeae in which list
hirtisli Cohttrtrliia Asessniertt Authority.
asre5SOI
ii tvriicii
(IL’
is a person other than
(lie assessor first complete a new assessment roll contaittirit a lnsr oF every
interest in land that is liable to assessment under Ihis Law.
c
(2) The assessniient. roll shall be
tIre ol]owmg otlormat iou:
mum
(a)
iii
paper or eleetroroc torni arrd shall
lie nanre arid last known address of he tickler of the interest in land:
(b) a short descrgition of rlw interest rn tand;
(cj
he classiheationr of the interest in land:
(d)
he a”eed value by clas—itication of the interest in land:
(e) the total assessed value of the interest in land:
(I) the net assessed value of the onterest in land subject to taxation under
the Taxat ott Law; arid
(y) any other r!ornratioji the assessor considers necessary or desirable,
(3) Nor’ weater cci tairity. an :rsses.snleirt roll prepared under tire enaetiiieitt
revealer; by selt:ror 57 is and continues no ic iii a’e’cme:i: nil! under 111:5 Law
uric shaH lie used until such rrr:e a the text asessrne!tt roll is 1’9itrcd atirl
cermed iii aLc(ir(iart’e witlr this Law.
Certification by Assessor
II
on completion ol ann assessment roll arid orr
iii’
beibre
(a) l)ecember 31 of the 1irecediriy year krr taxation years in which the
assessor is Bid sIr Columbia Assessment Authority, or
(h) January 31 for taxation years iii which the assessor is a person other than
British Columbia Asessment Authority,
the assessor sluill
9
Ui c/il/i Teun di I’ivipei-tv A xscxx,mnt Lair 20! 3
(c) certify iii writing in substantially the I na set out in Schedule Xl that
the assessment roll wits completed in accordance with the requirements of
this Law: and
(d) deliver a copy of the certified assessment roll to the Council.
Assessor to Prepare and Certify Revised Assessment Roll
12(l) No later thaa March 31 after the certification ol the assessment roll
under section II, the assessor shall
(a) modify the assessrneitt i-oil to reflect all reconsideration decisions.
corrections of er-ors and Onassiolts, toid decisioiis rcc.eived by the assessor
from the Assessiiteijt Review Roan!;
(h) date and initial aiiiendments made to the assessment roll tinder this
section; and
(c) prepare a revised assessment nill.
(2) On completion of the revised assessment roll, the assessor shall
(a) cettity in writing in substantially the form set out in Schedule Xl that
the revised asscssincn roll was completed in accordance with the
requirements of this Law; and
(h) delive.r a copy of the certitied revised assessment roll to the Council
and to the chair.
(3) On cerihcation under this section, the revised assessment roll becomes
the assessment toll tot the taxation year and it is deemed to he elicctive as of the
date the assessment roll was certified under section 11
Validity of Assessment Roll
13. An assessment roll is effective on certitication and, unless amended in
accordance with tltis Law, by i decision of the Assessment Review Hoard or by
au order of a court of competent jurisdiction, is
(a) valid and binding oui all mutes concerned, despite any
(i) omission, defect or enor counnittted in, or with respect to, the
assess mci it oh
(ii)
detect, error or misstatement in any notice required, or
(iii) omission to utiail any notice required: aitd
(b) for all purposes tlieassessnient roll of Lheidli T’euuneli until the next
certified assessment roll or certitied revised assessment roll.
Inspection and Use of Assessment Roll
14.(l) On receipt by the Council, the assessment roll is open to inspection
in the Lheidli T’euuneh office by any person (luring regular business hours.
10
LIn’idlli Tiwul, I’nipern A.nrs.cnwnt Lair, 201.?
In addilion
0 iilSf)cetlOti under sohsectioii (I), the Cmiiicil may allow
to he Ilispeeled etec(n)iiicttlly through an (inline Service.
privided thai [hr iiIlorliiaiiolI tivtIiiLIl]Ic 011111k’ cmos IIOI iicltide tiflV names or
olher iticntiiyiiig inloi’oltitioii about a holder or other person.
(2)
(lie
tesesnie;it nit!
(3) A person shall aol, direellv iii’ indirectly. use (he assessii]elll iou
in the tLsseSsIlleO( i-oil to
or
nlioi’liitilion coiittiiiied
(a) ohtton names, addresses or telephone nuodiers h)r solicitation
purposes, whether he solicittiti in tile nItidi, by telephone, oiail or till)’ other
ijietitis; or
(Ii) harass tm individual.
(4) The tax adnaoistnttor nitty reqtlil’e a person wlui wishes to inspect the
riiil to complete ti decltirtiiioii in substantially (lie lorili set out in
Schedule IV
tisseSSlilelit
he
ltll]ii)Nii 101’
wInch tile ilItorintl1.n:n
(tt)
spec’tR-llie
(i)
cerolyitig that the iiltL)i’Itlti!i ill contained ni
be tised
l’rotvctron
I)
i a nuiiiier
the
piohihi cit under this seciton.
N
101k’ tlsedt
toll shall
t1ssesment
:iot
of Privucy in Assessnwiit Roll
C)n application by a lioidc
-
the assessor nla onltt or ohNcUi’e the
lio!de s 11,111k.. :iddress in’ oilier ,ilo:’lnatlon tlbotli tIle holder Ilitit ould
oixli:titdy he Ol(’itl(led 1 till il5e,niea( 1(01 it, 01 MC S5C’S0[’5 iiliiilioil, tue
i,ielusioii iii ihe name, addi’ess or other inlonnalion ciniid reasonably be
expected to ilretiieil tile sahely 1W 1110111:1! 01’ physical health ot the holder or ti
ineiiiber ni the holder’s household.
(2) Where this assessor omits or obscures inicn’matiott under subsection (
such ji]toi’mtuioij shall he obscured li’oiii a!! asse-ssnient i-ntis that aic available
or politic ilishiectioll under subsections 14(1) and (2), or ai-e otherwise
accessible to tile public.
C ha a gel 1(11(1 eis
16.(l) Any person iioldiiie a chaise on assessable property IILLy, at any
ttdl ptL]ilculais of the ltltui’e, extent and dtiiaiioii of tile
(‘lIaise, to [hit assessor and ectoest that then’ iaiiie be added in the assessnielit
intl in lepeL’l iii hat asse—ai’ie propeity, lor tac dui’aiio:i iii’ the chtnsc.
tune., give notice, with
(2) Dii receim oft
ihe person’s name
nil assessment notices
not:c;.’ Lift! ‘egtle%t tuitter
this
cection.
the
isse>sni’t
enter
tint! address oii the assessiite;ii i-oil anti pros ide COi05
of’
isstied ill respect ot
Assessment Notice
17.0) The assessor shall, on or belore
ii
the
assessable property.
LheidIiTe,, nob I’ropeny Asses sinepif Lair, 20 H
(a) December 31 nt the preceding year or taxatioli years iii wlueh the
assessor is British Columbia Assessment Aut!unity. or
(h) January31 for taxannn years in which (lie assessor is a person other tliaii
British Colunibia Assessnietit Autlaiidv,
an Assessittetit Notice to every licrsoti iiaitied iii the ttsscssnteiit roll iii
test ect ot cacti assessable aroperty, at the fletsoil’s address on lie asscssillcnt
iii!!.
(2) \\ here recuestcd by !iert:clpient, iii Assessment Not e ala, be e—
t:i:fec. to
itioiicii oii ac as<e<stlicat Oil, tutu the Asc<nicm Nt)iicC
deetauti to have men ceavered e:t the Gate that he e—mail us staii Nv he tustNsnr,
(3) A llers{lii whase nanle unpears
iii tIle assessmea
toll shalt give wrttcn
notice [ii the. assessor of any change of attdre<s.
(4) Any number of itnerests in !tntd asessetl in the name ot the same
holder unity he included in one A.ssessnieuit Notice.
(5) If several interests in land are assessed itt the natne nf the saute hoLier
at the salute value, the Assesineiit \otice may ueauiy udeuttoy lie po pony
assessed, without eiviniz the lull description of each property as it itJ)Citi5 in the
assesstllent roll.
(0) Subjee to uhsection 14(3) and subeetion (7). tltea>e.’or liiiH
iii any
erson wao requests it and pays to ac :iSesso’: tilt
preserubee mm time to tithe tinder the Assi’ssnu’t A 1. R.S.I1.C. 1990,e. 20. thu
!n!ortilation eonta!tled iii the cntueutt Assessment Nonee seat hs the :ussestur.
ro ide.
(7)
\\‘tlere itlioralaliout
15(l). the as
subsection
ssvlr
shall
omit
been on:ittctl
that in;orilt:utott
las
or ohcureth
uutder stuileetuo;l
Irouti a flatiCe
tuits
des! ‘_Otdtt,
(0).
PART VII
l:RRORS AND OMISSIONS IN ASSFSSMI:NT ROLL
Anicnclnienjs En Assessor
1S.(l) Below March lo in each year ttier the certification ot an
tssessttient till under section 11. the assessor shall tititity tat! uettnnntend
correonon to [he Assessment Review iltiturti of all errors in ontissuouls ni the
assessment toll, except those errors Or tiniussiouts corrected tnutleu sobsettiout (2)
or sect ion 20.
(2) Before March 16 in each year after the certification of an assessment
poll tinder section II, the assessor utuay anietud an tttlivitlnai entry itt the
assessment roll to correct an e.nor or omission, with the cottseutt of the
(a) holder of the interest in land; attd
12
LI, ‘(dl, Trio, li I’,, ;pi ny Av.t vvn,,’n( Lu ii-, 201
(Ii)
he complaInant, ii’ (lie cuniplartiant is not the holder.
(3) Wiihoui linuting subsectom (I), the assessor shall give notice to the
Assessment Review Board and recommend correctulil of the assessment ‘oil in
any of the tollowi ig circurilstartees:
(a) lieeattse ol it change iii a laildei that occurs betore January I iii a
taxatio,I year that 5 liii reliected iii the certiheci assessliletit iou and that
results hi
(i)
land or iai;;uvena’nls,
ii:
both, tam \teit not prevousIy suhject to
t:ixalro,i become Suolect lii laxatlon, 01
land or jinpiovenleilts, or both, that were previously subjed to
taxation ceitse lObe subject to taxatnoii:
(h)
(N alter October 3! :tnd betote the foliowine January
home is moved to a new location or destroyed:
,
a iuanttactured
(c) after October 31 and betore the tollowing January I a nanulactureti
hottie is placed on land that has been assessed or the manufactured Iiotiie is
purchased by the holder of land that has been assessed; and
(d) improvements, other thati a manulactured home, diet
(i) are substantially damaged or destroyed after October 31 and betore
the following Jttnuary 1 arid
(U) cannot reasontahlv he repaired or replaced before the followhtg
Jarttn:trv I
(4) hxcept as ptovicled in section 19. or ptircua;it to ui order of a court of
competent jurdiet’tin, the asccssor shall not mike any :imcndments to the
assessnleitt roll after March 31 of the eLirrdnt taxaton veer.
(5) Where the a”e—cnicnt i-oil is amunded tinder sLibseet:oIk (1), the
assessor shall m:n! an amended Assessment Ncnce to ever person named itt the
assessnient 0)11 in respect of lie ittteiest iii land aftecteti.
S upplementiry Assessment Roll
19,(l) 1l after the ce.rtilication of the revised assessment roll or where
(here is no ‘cvi sect assessment roll, nfl er March 31, the ttssessor I inds that any
interest in land
(a) was liable to assessment tor lie current t:txation yeat but las not been
assessed tin the curient asscssnieot roll, or
,
(b) tiit been asses”ed for less t hos the amount lot which it was liable to
assess trien
the assessor shall assess the interest iii luitl on a supplementary :tsessnient roil.
or further supplementary assessment roll, in the same manner that it should have
13
Lheidli T’e,t,ieh Priqti’,ry
AsycxsiiTi’it(
Lnit:, 2013
been assessel on the curreni assessment roll, provided hat a supplementary
assessnietit roll ttitdei this section shall not he prepared tiller December31 of the
taxation year in winch the tusse.sstnent roll cerfilied tinder section 11 applies.
(2) If, aher the certification of the revised assesstiteiit oil or where there is
oil, titter Match :31, the assessor inds that an interest iii
110 revised assesslileot
hoid
(a)
WitS
liable
t, assessiilettt or a flteVI(iU> taxation year, bLit
ne assc-tflettt
(ii)
ha>
been assessed in
las riot been
rot, a,r that texteton year. or
a prev:tios taxatioti year mr Ic”
than the
tan000t
air which it was liable to asses>ioettt,
the assessor shall
the
toll.
toll. iii lie satiie maniter Oat it sioulct have
liectitjssessed, (flit ‘ttiiy Ii titO tttiloa III aSSCSS toe itteie.st to land. ctr the.
assessinetti or less tlnm it was liable to he assessed, is tttrihitttible to
assess
inte:e iii land on a supplenicattin asse—stnent
or Iuirther suoplententarv asses>nte:it
(e)
a
holder’s failuri. to
disclose,
(d) a holder’s concealitietit
of par iculars relating to assessable property,
(e) a person’s tailure to respond to a request for information under
sttbseetktrt 8(l), or
(F)
a person’s makitig ol an incorrect response to a request kr ittlorniatatti
under sohseet ott 8(1),
as reunited tinder this Law.
(3) Itt addittoti to stti’plenientarv a<sesstneiits utidet >oi,eet,otis (I) and (2).
die a’sessor nitty, at arty nine before )eeetatw: 31 ti; tile t:ixation \ear iti witteit
the asse’ntettt toll certiheit otider seettoti I tunolies. collect etTors aoL!
omiscain in the asesine:lt roll by tileatis ut ent;te in a suoplettletitar\
assessitlelit rob.
(4) The ditties itniiosed oti the assessor with respect to the tssesstitent roll
atid the provisions of this Law telattti to assesstnemtt rolls, so ar as they tie
applicable, apply to supplementary tissessinent tolls.
(5) where the assessu tr receives a decision of t lie Assessment Review
Hoard after Match 31 in a taxation year. the. assessor shall create a
supplementary assesstiient roil relleetitig the deeisioil of the Assessinetit Review
Board mid this section applies
(6) Nothitig in this sectiott authorizes the assessor to lirepalt a
sup]ilentetltary asse.sitient roll that wouhil he eoiiti:iiy to au atiiettilmetn onlered
or directed b tile Ascecsment Review Hoard or b a ernst 01 eotnnelent
jill-is i1 iet 1)1
(7) A supplementary assessment i-oil that iinplenietits au
14
amentlmeult
Lheiil/I T ‘iqj,,h I’mperfl’ A sxe.nme,u Lu Tv, 201
ordered or directed by tire Assessment Review Board or by a court ol cormipetent
jLrrlsdrclion rmray riot he appealed to the Assessment Review Board.
(8) The assessor shall, as soon as practicable, aher issuing a supplementary
assessment ml!
(a) deliver a certihed copy ol the snpplemerrtary assessment roll to the
Council;
(b) where the supplementary assessment roll reflects a decision of the
Assessritent Review Hoard, deliver a certified copy of the sepplerncrrtary
assessment roll to the chair; and
(c) r rue I tin amended Assess intent Notice to every person named or the
assessment roll in respect of the interest in land affected.
(9) Where a supp!enientary assessment roll is ssued under this Law, the
supplementary assessment roll is deemined to he effective as of the date the
tmsscssrrteirt roll was certrhed under sectrorr I ! in respect of the assessable
p c mpe mt y a fiecter
PART VIII
RECONSIDERATION OF ASSESSMENT
Reconsideration by Assessor
20.(I) A person rtarne.d on tine assessmne.rrt roll irr respect of art assessable
property may request that the assessor reconsider the assessment ni that
assessable pro perry.
(2) A request or recormsiderahcnn may be made on one or more of the
grounds on which art assessnnermt appeal may be made under this Law,
(3) A request br reconsideration ot an assessment shall
(a) be delivered to the assessor within thirty (30) days alter the day hat the
Asscssnncrrt Notice is mailed or e—tnmailed In the person named on lire
assessment roll in respect of art assessable property:
(h) lie. made in writtrlg and irrelude lire inlormation set out in Schedule VI;
and
(c) rnc!ude any reasorls in support of the request.
(4) The assessor shall consider tine rtqtrest lbr recomnsideratrm)rr and, within
lburncen (14) days alier mceivirrg the reqirest for recorrsideramiori, either
(a) advise the person who requested tine reconsideration that the assessor
confirms the assessmniernt: or
(h) where the assessor tleterrnincs that assessable property should have
been assessed diffbrent ly, otter to the person who reqirested the
15
Lit ekili Team/i Pmpnrv ,4s.’ ‘c.cnwn t L in. 201.1
reconsideration to modtfy the Iisst’.ssiilerlt.
(5) Wheie the person who requested the reconsideration agrees whit the
iiB)dilitrition proposed by lie assessor. he assessor shall
(a) ainettil tlieassessmeiit
oil as necessary to reflect the nitidified
asses si I tent;
(h) give notice of lie amendeti assessnielit lo lie tax administrator and to
all iider persons who received lie Assessment Notice ut respect ci the
assessable property; and
(tJ where a Notice ci Appeal has been delivered in respect of lie
assessable property, advise the Assessment Review Hoard ci the
iii id I ic at ion.
(fl) Where (lie person who requested the reconsideration accepts au oiler in
ntiidiiy au asessuiteitt. that person shdl tot appeal the nicidihed assessment and
shall wuihidrawiiiiv Notee ci Appeal ijled iii respect ci (lie as<essablc pnipciiy.
PARr IX
ASSESSMENT REVIEW BOARD
Council to Establish Assessment Rcview Board
21.( I )ihe Council shad. by resolution, etablsli an Assessoieiit Revuew
Hoani to
(a) consider and de.ieruinice all tccninoientlatic,ns
subseclniii I S( I); iiitl
ciii the assessor under
(h) hear aid deterniine assessliteni appeals wider this Law.
(2) The Assessment Review Htiartl shalt consist cit not less than three (3)
members, including at least cite (I) nicinber who is a member ot the law society
ci the Province and at least cite (I) nienther who has experience iii assessltielit
I ppea Is in the Pro vi lice.
(3) The Assessment Review Board shall consist ci at least one (I) itteunher
who is a nteinhier sif Llieidlii’e.ituteh htit not a member ci the Council.
(4) Lacli nteniliei’ of the Assessment Review Hoard shall told office or a
period of three (_3) years unless the member resigns uris removed tuxiun office in
:tcccirchucce with this La’.’:.
(5) Ii a miiei:ther of he Acessment Review Hoard is absent, d:souahiflerl,
tinahie in utiv.illiiig t’:i act, the Cotnicul niavappniat autotner person waci woulu
otherwise he qualihed or anpoininient as a nienther. to replace (lie nemihcr utiol
the october returns It) duty or the ,iienuhiet’’s term expires. whichever comes
first.
16
Lht’icIIiTc,ugch Pr, q ‘cr1 v A .vsc.c incur Lu iv, 201.
Rezittincration and Reimhursenwnt
22.( I) Lheid]i T’entteli slut]) renlnner:ite
(a) [lie chair (or acting chair) it [lie maxitiittni ate established non Utiie in
nile by the ]‘rnvilice or a pr —Lute chin of a provincial tdjtiittistrative
tribunal categorized as Group
(h) a ii ienihe r ( r rep] acernen I in ember appoint e I to act), ot icr iii an I iL
chair, who fleets: the criteria set out in subsectinn 21(2), at the. maximum
tate established froni time to tinie liv the Province for a part—time vice—chair
(It a provincial administrative trihutta] categorized as Group I and
(c) arty riiember (or re.placerncuit itueraber appo tiled hi act), oilier thttTi
hose ielcrenced in paragraphs (a) and (Ii), at (lie. nmxinitttn talc established
ruin time to time by [lie Proviitcc for a part—time ineitiher of a provincial
adjonitsiratise tribunal calcuorized usC mop I.
tr [hue Slelit till itc[i51te5 of (lie Asse’,itien[ Review l3oard tei1trir’ed under tlti’
Law iii e\pressly antnnrzed by the (outlet].
(2) Lheidii T’enneh shall rcinthtne a member of [lie Assessment Review
Hoard arid a rcplacc.inetit inenitier or reasonable travel and ntit itt pocket
eX;iertses hicceNsarilv incurred n carrying nut Item dune—.
Cotiflict,s of Interest
23(1) A liersolt shall tiol serve as a tnenihei of etc Assetttctit Revie-w
Hoard if the icr (Ill
(a) 1t:ts a persoria or Iniatici:d interest itt the assessable pn)perty that is the
u hj ccl cii iifl app cal;
(b) is the. Chief of Lheidli T’enneh or a member of the Council:
(c) is an employee of Lheid Ii T’ettneh; or
(d) has financial dealings with Llmeidli T’enneli, which night reasonably
give rise to a contluet id interest or Impair that person’s ability Iti deal fairly
:111(1 inipartially with ant appeal, as required under the terms of this Law.
(2) I-kin the purposes of pantyrapli (I )(a, nietnbers]iip iii Llteidhi T’etttteli
does not in itself constitute a personal or financial mactest mu assessable
ptcu nt rt V.
Appointmcnl of Chair
24j ) The Council shaH, by resoluttori, appont one of the members of the
Assessment Review I3oarcl as chair.
(2) The chair snail
(a)
supervise and direct the work oft he Assessment Review I bard;
17
1/ic, dli T ‘cnn ci, )
it iperi•v
Assc.,sn en! Law, 2013
(N uitdciiake adnnttistrarive duties as necessary to oversee and implement
the work ut the Assessttten Review Board;
(c) (IcEettIlIrte proceitittes to be hollowed
itt
itearitgs consistent with this
LW;
Cd) adtiimistei nit ,iath or sctleitiri ttttltJltat[tltl 0) a persot Or witness helote
tltc,r evidence is taken; and
(ci preside at beatings of tile Assessnienit Review i_bard.
(5) it the tatr is ai,sctti or iticiti1Iiitateu. he Coenci sited de—tcn;ttc a
inctaner ot lie Asses’iiieni Rceew Bunt; a’ he aet;ng chair br the per;od tiat
tOe chair is Isetii or Ineapaet[ntcu!.
I hit ics of TaN Ad iniiiist rator
25.
The ins adtninitt;tor situ’!
(a) have the itislod and care. ot ill teettids, doctitflents, (Ocels and
tiecisIotis flidUe By’ On pertatnant tO tile Assestuient Revje Board, aid
(h) tinifill such other ditties as directed by the chair aitd the. Assecstuent
Review Ittiaril.
Retnoviii of Member
26. The Council itiay terminate the appoitttinettt of a tneniher of the
Assessittelit It_view Hoani itt ease, meludine where a tt,emher
(a) is coiteicted of an inu,ctahle of Fence
under tOe
Cr,’itt,tai Cod,;
(B) has utiexcitsed absetiee trotn three (5) ittatittes
i{evt lionici; or
tif
toe
Assessittetit
(c) ails to oerforn any nt the:r dutie’ itituer this Liw in ood faith uttid in
accordattee \\ith the tertos ot tlo Law.
I hi ty ol Meittlier
27. In pet I,trnnnte their duties uttcEer this Law, the tetnher ot the
Asse’’ntcut Review ii.;ttd i;ti net tattti:nilv. sntealv aed tmpar!i;iil’ ttxl to
lilt’ best of tacir skthi and nutty, and itaii tot discioe ti any ucisoni
uttorniatioti otut,i:ned by thet:i as a ntetilner, except ii ilto piuper peroItmilce itt
heir dotes.
PART X
A1’PEAL TO ASSESSMENT REVIEW BOAR!)
A ppcttls anti Assessor Recotunw nditt iotis
28. The Assessiiieiit Review Board shall
(a) consider atiul determitte assessor recommendations
subsection 18(1) ‘or changes to the assesstnettt roll; and
18
made
under
Liii sd/i T’c’ssn ch I’ropern As.vc.vsinei,i Lu ii. 20/
(ii) hear and deter nine appeals made utider ihis Part.
Notice of /Pl)t’1il
29.(fl Any orson. inciurline without Iiiiiitittititt Lhlt’i(Ihi T’enneh and the
asc>ot. may appeal an asesnent or a coo t.stderanott of ati asse_—smeat (i
assc,saiile propet1 ri the Assesment Revcw I bare hy dehyerin
(a) a cotupletod Note.e of Appeal,
(h) a eopy 011110 Assessttieat Notice,
(c) an adntitti,.uat:on fee o thirty dollars Cloy,
ii the assessor within sixty (hO) days after the tlate on which the Assessment
Notice was ntailed or c—mailed to the persons named on the assessment ml! in
respeci ol the assessable propetly.
(2) The address Jor delivery oi a Notice ol Appeal to the assessor is 200—
I4XX 4d Avenue, Prince George, BC’ V21. 4Y2.
(3) The
Itdlowing:
grou tids
I ) r an appeal t nay he
ill
CS pect
of oie or n it ire nt the
(a) the assessed value of the property
(h) (lit’ assessitietit classification of the jiniperty
(e) the applicability ol’ art exemptioti to (lie pntperty:
(d) any alleged error or omission
at It I
ut
art asscsstttent or Assessment Notice;
(e) tite liability of the holder to taxatntin wider the Taxation Ltw.
(4) Witete ati appeal is cottititetteed with respect to a suppiemetttary
the appeal shall lie cotthtted to the supjilententary assessatetit.
assessment,
Agents nil Solicitors
30, Where a cotunlaaant is iepte.sctitetl iii LI appeal thIitmehi a solicitor or
ill iIot;ees toil otsrresnottoettt% Ielhu:rell to be gisen to the complainant
ate prtpcri giveti ii deii’ered to the solicitor or agent :tt thte tddtc< set out III
he Notice ot’ Appeal.
aecii(,
Scheduling of Hearing
31.(l) On dehvery ota Niiiice of Appeal to the asses,or, or oi receipt ol a
rcc(,tttt!teodartoti trotn the asse<<tir wider suhisectiott l’il). he ellilit’ shall. in
cotisttltatton with the asse<sor. scuedit[e a heating or the appeal or tile assessor
recotttmeitdatioii.
(2) The chair shall, at least Unity (30) days before the hearuig. deliver a
Hearing seltine oul the tiate, t tate anti place of he liearitig, to (lie
parites and to each person tiiitnecl on the assessment roll in respect of the
Nottcc of
‘9
Lii diii T ‘ewu’h Pnq’env A.cse.cxn,en t b in’, 20) J
assessable pn pertv.
fl Notwithstanding stilisee(itiii (2), the chair is not tequiitd (0 (li’ltVtt a
Notice ol Hearing to it litildei ot a property ahecled by an assessor
recitniinendation under subsection 18(1) where the recoiniiiendatioii
(a) results in a decrease in the assessed value of the properly;
(I’) does not chance (lie classi heatioti ol the proper y; and
(c) does tot restdt
II
the t’eitlt)Val til
till exe’ntpliori.
I ‘art it’s
32. The parties
iii
a hearing, except as provided in subsection 31(1), are
(a)
lie complainant:
(Ii)
he holder of the assessable popeity, if not the complainant;
(e) the iscessor: anti
(di anvpeicot who the Assessineto Review Hoard detei’itiiiies flay he
alleeted by the appeal or assessor reeoimoendatioi, tipuii request by that
person.
Delis cry of Docutnenbition
33. The a<sessol’ shall, without delay, deliver a copy of ativ dtiettiiient
>ubniined hy a party in relation to a teanag to all other parties,
Titiun for Hearing
34. Subject to section 47, the Assessnient Review tlosnl shall conlnieltee
hearing within ninety (90) days after delivery of the Notice of Appeal tti the
assessor or receipt of nit assessor rectninieitdation under stibseetit)n 18(1),
unless all parties consent to a delay.
Daily Schedule
35.( I) The chair slial I
(a) eiitiie a daily schedule or lie hearings of the Assessnetit Review
Hoard: and
(Ii) post lie daily schedule at tie place where the Assessment Review
Hoard is to meet.
f1)’fh’e As’es5:nett Review lloaid sluW pnce’ed to del with ipe;intd
tseccor recininie:daiioic in ,iceorttance wtth the dalv schedule, tniles tIle
Assessiiienl Review Board considers a elicitee in the schedule ieeessoy oid
desirab]e in the eiretlitisttmces.
Conduct of hearing
36.( I) The Asessinent Review Board shall give all panics a reasonable
20
Liii oils Tim,, ‘Ii Property ilvs,’.’ xn eel! Lu I
opp( iii on
201.1
y Ii) he head at a lie an ng
(2) A party a ay be represen ted by counsel or an age at a ad a iay in ake
suhnnssions as to facts, law and jurisdiction
(3) The Assessment Revie.w Hoard nay conduct a hearing whether the
coinplaiitarit is present or not, provided the complainant was eiveti notice of the
hearirisint aeceittlaitee with this Law.
(1) The hurilet:
0
proot in an apPeal son the ijersun honvirte the appeal.
(5) l:s an oral liear:ns, a pirtv iiiav call anti eXanhitte wnnesse. preseit
evidence and suhinissicine and conduct en)s—e\anienatron 0! Wittesses as
reasoiiahlv required by the Assessment Review Board br a
till awl lair
tOselostile of di nattei relevant Ia the Issues fl 11w. appeal.
Q) The Assessment Review Hoard may teasonalilv limit further
exannitiah)iI or eross—exainiattoit of a witness if ii is saiished that the
exainiriatitin or cross—exantination has been stillitietit to thsclose fully and fairly
all mailers relcvtnit to the issue.s in the appeal.
(7) The Assessment Review Board may quest ion aily wit ness who gives
oral evidence at a hearing.
(8) The Assessment Review Hoard may receive arid accept iiiflwniaihoi
considers relevant, tleuessar3 and appropriate. wlietlie.r or not the
iitorntaiion would he admissible in a court oIltw
that it
(0) The Assessment Reiew Board nut’ conduct
cotnnntt:itioii 01 written. eleetio:ite aid
its
pttieeedirws by mv
(10) An on:! iie:iRn ‘hail he olx] to roe oub1c unless the Assessiwni
Review Hoard on ithphcation 1n a party. deierniines thai the lie:ning should he
held ((iiti(’I(i.
VLiititainiitg Order
at
Hcaritigs
37.0) The Assessment Review Board niay, it an oral iieiritig, make ortlers
Ilati. it considers necessary to nianitain oriler at the heating.
or tiVe directions
(2) Without limiting subsection (I), the Assessment Review Board nay, by
order, impose restrictions on a person’s continued participation iii or attendance
at a lietoin antI ntay exclude a person hoot fnrtlter parlieipatiott in or
attendance at a hearing tintil the Assessnietit Review Board orders otherwise.
Sti rnmary
Dismissal
3S.(I ) At arty lime alter a Notice of Appeal is received by the Assessitient
Review Hoartl, the Assessment Review Hoard may dismiss ill or part of the
appeal where it cleterniines that any of he tollowitig apply:
(a) the appeal is riot within the jurisdiction of the Assessment Review
21
Lfleidhi T rune/i Pi ifN’r(v 4ssc s.vniei,t Lan. 2013
I toned:
(Ii) Ike appeal was wit tiled witltiii the applicable time [into: or
(e) the complainant failed to clihigeitily pursue the appeal or holed to
comply with an o er of the Asessjnent Review Board.
(2) Below. lisnitssing all or part of an appeal under subsection (I), the
Assessment Review Board shall give ilie complainant an opportunity to make
submissions to the Assessment Review Board.
(3t The Assessment Review i3oaiil shall give writteit reasons
t}isnicssal made under subsection (I) to all parties.
or any
Quo runt
3S.( I) A majority of the neiuiheis of lie Assessment Review Board
coiistittiies,L quorulil, provided that, there shall not he lcss than Iloce 0)
itembers present at ally time,
(2) Where a quorum oh the uenthcrs of an AssesitienI Re’ ew Boan is
not present at the time at which a lie;iring is In be held, the hearitie shall be
adiounied to the next day that is not a holiday, and so on trotn day Ii, day until
there isa quorum.
Dec is iii Is
40. A (It( isitui iii tue ntaj(lr!tv of the ittetabers i, a ueets’it n! the
As”esstnent Rev iev I oard.
Combining Hearings
41. The Assessment Review Hoard may ctntduet a single hearing of two (2)
or nwre appeals or assessor iteominenditions related to the same assessnient i
the ntatters in each hearing ace addressing the same assessable property or
substantially the sattie issues,
Power to Determine Procedures
42.(l) Subject to this Law, the Assessaieitt Review Boat’d has lie power to
cotitrul its owtt processes attd tuiay titake niles res)ectittg practice and procedure
to facilitate the just and tintely resolutititi of the matters before it.
(2) Without touting subscctiott (I), the Assessment Review Hoard may
make i’utes resneccitig the holding ot pie—heartug conterences acid requiruw the
parttes to attenu a pre—hearitig coi:terecice.
Orders In Attend or Produce Docutnents
43.(l) At any time lwtott or during a hearing, but before Is decision. the
Assesstiieict Review Board nay iiiake an order requinit a person to
(a) attend a hearing to give evidence,
22
Lure/h Tenor/i Pnq;eitv Assess,,, rut Lair, 20].?
(H) produce a tlocunwnl or oilier thing in the person’s
is speta lied by I he Assessment Review Board,
possession or control
by issLiinu an Order to Atieiicl/Produce l)ocuinents and serving it on he person
at least two (1) days hetbre 11w hearing.
(2) Where in order is made tinder paragraph (I )(a), the Assessment
Review Bo;inl shall pay to the person lie witness lee for Supreme Court cmvii
niaiieis prescribed ioTa tune to mmmc under the ( niri kit/es A,!. R,S,H.C’, i9Qti,
e, NO, ilus reasoiathic (level expete> to attend aad snve e’ deuce ielciie (he.
As.sesntent Revew Hoard.
(3) A part’ may request that the Asesnwnt Review J3oard make an order
under ubseciion (I) to a wrson speehed h’ the paily.
(4) Where a pary niakesarequest under subseeton (3),
(a) the chair shall shin and issue an Order to Attendilkoduce Documents
and tue paoy shall ‘eive it on the witnes at eat two (2) days hekire the
heariny; incl
(H) a party requestiiw the altenchtnce of a wTtnes shall pay the witness fee
tar Supreme Court cmvii matters rescribed from time to now under the
‘or! kit/i V :1( /. RS. BC. I 99b. c. SO, plus itisoiia!ile travel expenses to
the Wit ness to attend tnd give evidence before the Assessment Review
Hoard.
(5) The Aessnment Re iew Hoard niayapplv to a court 0! competent
juriiliciioii for rn onler clirectiricaperson to comply with au order under this
seen tin
Ad1 our nm cuts
44. The Assessment Reviec Board ma’
(a)
hear ill appeals in
day in nay
heard and determined;
asceScor recommendations on the sanle
adtouni from time to time
tottil ill Ioatlerc ha’.’e bL
a
and
(H) at any one duriiiL
a nearing,
tijourn
the heaiiin.
Costs
45. The Assessnteot Review Hoard may niake orders requiring a prEy
(a) to pay all or pat ot the costs oh another pary in respect of the appeal,
(H) to pay all or part of the costs of the Assessment Review Hoard iii
its peel ot the appeal,
where lw Assessment Review Hoard considers (lie conduct ot a party has been
nimproper, vexatious, frivolous or aliusive.
23
Ut cdli Tcn,uh I’n qwrty Assessment L nc. 20/S
Reference on Question of Law
46.( 1) At any stage of a proceeding belore it, the Assesstneiit Review
Hoard, on its: own initiative or at the request ol one or more of the parties. nay
icier a question of law in the proceeding to a court ol competent jurisdiction iii
the turin ot a stated ease.
(2) The stated case shall he iii writing and tiled with the court registry amid
shall include a statemitetit of the tactN and all evidence niatemial to the stated case.
15) The Asescment Re:ew bard shall
(a) sespend the proceedine a it i_hates to the st:tted cisc aad reserve its
decision until the opinion of the court has been given; and
(h) decide the iipjWal
III
ticeoidniee with the eootes
iilIiIiii)ll.
Matters before the Courts
47. If a proceed tg with respect to liability to pay taxes in respect of
assessable property that is the subject of an appeal is brought helum a cowl 01
competent jurisdiction
(a) beibre the hearing is to comtiienee. the hearing shittil he deferred until
the. flatter is decided by the court:
(h) dooilg the hearing, the hearing shall be ad jourmted utttil the matter is
decided by the court: or
(c) tiller the hearing has corteluded hut hetbie a decision (lii tlte appeal is
CiVi9t. tilt’ tieeisioll shtthl be deterred untml the tntttter is uhtciiletl by the court.
X4 ithd ra ;vai of Appeal
48.(l) A complainant nm withdraw aim appeal under thins l’ttrt by
delivertng a \ot:ce or Withdrawal to ne A’sesInetln Review I bard.
(2) Upoit receipt of a Notnee at Witiidtav.al o:iuer subsection (I), the
Assessmetlt keview Hoard shall dismiss the mntiuei set for its cOIlsidCrtLtiOIl,
Delivery ni Decisi
49.(l ) The Assessnietit Review Hottrd shall, at the earliest opportunity
(In the appeal or
after the completion ot a hearing. deliver a written decision
ttsscssor reeonimetidation to all paroes.
(2) Amiv person mntty obtain a copy of a decision of the .Assessoieiii Review
Board trotti the tax ttdtiiittistrawr ott reqttest and paytitettt oh a lee sif thirty
th il lars ($30).
(3) The ax adtiiinistrator mttv obscure or omit personil intciiinatiomi (othici
tnatl name itid address) and ltttoieial bttsmess motortnalioii trotii decstoos
provided under subsection (2), provided thtti tssesstnetit and property tax
ito ri I fltt it> it shall not be s>bscu ted or 01111 tted.
24
Lhi’islH T’,nnch )‘,yj,rin’4sven,n,vu U’ii 2(3)3
Delivery of l)icunwitts under this Part
50.0) Delivery ol a document under this Pan may he made personally or
by sending it by registered mail, Lix ot eniail,
(2) Personal delivery of a document is made
(a) in the ease of an individual, by leaving the document with the
itdividual or with a person at least eighteen (IX) years of age residing at the
individual’s place of residence:
(h) in the case of a First Nation, by leaving the document with tile person
aiiiiarently in ellarge, at the Iliac if delivery, of the. administrative ntf cc of
tile First Nation; and
(e) itt the case ol a corporation, by leaving the doeun,e,tt with the person
apjiaicrttly in charge, at the lime of delivery, of the heai.l ol flee or a branch
office of lie eorporaiion. or with an otticer or director ol the corporation.
(3) Subteet to subsection (4), a dncument is considered delivered if
(a) tielivereti personahiv. at the tune that personal delivery is made:
(h) sent by registered tiiail.
(NI tile
huh day alter it is ntailed:
(e) sent by fax, at the time iid,eted on the eottiirinalon ot tratislnissioit:
0I•
(ci ,‘eilt 1w e—mail, at tile nile ndtcated it tile eleetiottie eottd ,tnatio,t that
he e—mail has hee.it opeited.
(4) A docu,iie.nI delivered on a non—bttsiness day or afler 17:00 local mm
on a htts,ness day is considered delivered at 09:00 oti the text business day.
Appeals
51.0) An appeal lies 110111 the Assess,ime,it Review Hoard to a court of
eomllpetettt jurisdictioii ott a queslinit nl law.
(2) An appeal under sttbsectitmn (I) shall he cotltttle,tced within tllirt (30)
days if lie delivery of tile Assessltlent Review Hoard’s deetsiott tinder
stmhsect Oil 411(1),
PART XI
GKNERAL PROVISIONS
Disclosure of Information
52.0) The tax adinittistrator. tile assessor, a member of the Asscss,mtent
Review Board, or any other person wno has euslouy or enitlall of ittorniat,on or
records tlhtnned or created under this Law shall not disclose the. inItbrnlIaliti,, or
tecoids except
(a)
in tile course. of adminisle, inc this Law or performing
25
uilcti(ith under
Link/li T’rnni’b Prmu’rtv A.’scxs,;,rnt Len 201!
it:
(h)
iii
proceedings before the Assesstiieiit Review Hoard, a court of law or
to a Ut iii ‘It ird er:
pit r it ant
(c)
it
ticcoftlaflee
(2) The ascsor
.‘
111a3’
iiiEo:’toatio:t reiatiitc to
WritItir
jUt sut)seett(ttt
the
(2).
disclose to (lie aeent ol a holder eottttdetinal
lie t!isclt,sui’e has been autltorivetl in
fliXi)e’iV i
by the lttiuci’.
(3
eeC[)t
An acent ltaii
the )uIj)05e5
or
nIt
use
ttUtllOT’l/,ed
IittIrii,ttoht
ttiscoscd under uNsecii,ii
by the Itititler
III wittitg retetied It)
fl
(2)
tlt:ti
sit bS LR’ t i (itt.
Disclosure
for Research Purposes
53. NotwitlistaitdiTtg section 52, the (‘otnicil tiny disclose intormatioti otti
rennils to a (mid party br research purposes,
iv i d ed
itcludittg statistwal research,
(a) the infln’matioit and records (10 not contait mlorittatioti in an
iitdividually identi table hunt or business uitot’tiiatitiii itt an idetitiliable
lonu; or
(h) where the research cannot i’easonabl be accontplished unless: (lie
inmorniattoti is provided itt an ideotiliable fruit, the (bird paily has sigited an
agreement wHIt the Council to comply whIt the Council’s requirements
re.spectmg the use, coithdentiality and secuoy of the information.
Validity
54. Nodutie Linder this Law shall be tendered void ci’ invalid, nor shall lie
liability of any person to pay taxes or amounts levied under this Law be affected
1w
(a) att crrttt or OttTisSInit in a vdti:ttnin or a vtlttatnnt banI solely on
inorm:ttn)n itt the hands of an assessor or the tax adtntiti,trator:
(h) nit error or onissiolt
an tssesstttetlt ‘oH. Asessiitent Notce,
0!’ ativ
ntt[lce given Linuer thts Law: tir
(c) a failure oi Lheioli T’citttch. the tax adittittistrator or the a-sessor tO CI)
sottiethitig within the requited time.
Notices
55.( t) Where in this Law a notee :s requtred to ix’ given by itad or whc’i’e
the ittethod of gtvinr the nottce is ttot othet’wie specified, it shall be vet
(a) fl nail to the recipient’s ordittaty nailing address or the address for
the recipient shown on the assessnien roll:
(b) where the recipient’s address is unknown, by posting
26
it copy oh’
(lie
Lbeidli T’enneh Pmpeny Assessnujit Low, 2013
notice in a conspicuous place on the reci(itent’s properly; or
(c) by personal del very or courier to the recipient or to the recipient’s
ordinary niiaiIiiir address or the address for the recipient shown on the
assessment roll
(2) Lxcept where otherwise provided in this Law, a notice
(a) given by mail is deemed received on the fifth (lay alter it is posted
(h) posted on property
posted; ruin
is
deeoted received on the second day after it is
(c) given by persoitzd deli very is deenied ‘ccci veil upon deli very.
Interpretation
56.(l) The provisions of tIns Law are severable, and where any provision
of Ibis Law is for any reason held to be invalid by a decision of a court of
competent junsdictiott. the invalid ponliont shall be severed (low the nenirawder
of this Law and (lie decision that it is invalid shall tot affect the validity of tIte
reman rung portions oft his Law.
(2) Where a provision in this Law is expressed iii the present tense, the
provisiont applies to the circumstances as they arise.
(3) Words in this Law that are in the singular irichtde he plural, attd words
in the p1 u al include t lie singular.
(4) This Law shall be construed as being remedial arid shall be givett such
(br, large and liberal constructioti attd initetptetattn)ii as best ensures the
attaintneint of its objectives.
(5) Reference iti this Law to an enacttiient is a reference to the enactttrettt
as it exisis (iota time to time arid includes any t’cgulationts ntiade wider (lie
en tic t niet it.
(6) Headings ktiit to part of (lie enactntetit arid shall be contstrued as icing
itisen’tcd for cottveiuence of t’eferenice only.
Repe;tl
57, T lie Lii itt—Lit ‘in It id/nit Bat iS A csessn tent Thin 14’,
repealed in its e.ntlirety.
27
as an iend ed,
is lie n’eby
LI, ui/i I’uiini ‘II I Pt)/)i
HI
b VtvStflaflI
[in,,
.?D 13
lorce and Effect
the
58. This Law comes into
F\T(.
fl,,ce
and ei:ct on
the
dEL
aler it is appnned 1w
flits LAW IS IlIRLI1Y DULY INA(1ll) liv the (mmcii on the 18th day or
December, 2013. at Prince (ieorec, in tile i’rtiiiice ot Ikitish Columbia.
A qtionhin or Ilic Council consisis ,lliiree (3) members ol the Council.
ti
I )o:iiinic I rutlcrek
( o,,p,cillt,r ( Jarcp,cc John
(ooncilliir I i,,ciIa Noinc
er Pig
28
LI, ii CIII T Cflhjj’II PIV/(’Ft)’ A yse.cs,nen I Lair. 201.
SCHEDULE I
PROPERTY (LASSES
Class I
—
Residential
Class 2 —Ui iii es
Class 4
Class 5
Class ñ
Class 7
Class S
Class 9
-
—
—
—
—
—
Muor Industry
Ligh lidus( ry
ii usiness and Oilier
Fuiest Land
Recreational Property/Nun—Prom Organization
Farm
29
Birhuli T’r,inrh
Ptup,’,vAvrvinint
I.a11. 201!
SCHEDULE II
REQUEST H)R INFORMATION BY ASSESSOR
FOR LHEII)LI ‘II NNEH
TO:
Al )DRFSS:
l)LScRllrION OF INTEREST IN1 LAND:
)ATE OF REQUEST:
PURSUANT to section H of the LhekJIi T’,iinrh I’rr/Irrrv Asnsnte,it Lan’,
20/3, 1 request that you provide
ole, in Willow, no later Hiatt
[Note: must be a (late that is at least fourteen (14) days from the date of
delivery of the request], the lollowitig iflk)rIIifltiOiI relating to the ahow—noted
interest in land:
(I)
(2)
(3)
ti you fail to provide the requested iithiriiiation oti or before the nate specified
above, an asse.ssiiieiit of the properly may he nude on the basis of the
iiiuniiiutnonn available to IIn assessor.
Assei ir ‘or Llleidi
I)aied:
r:.iiI.
.20
30
Link)?, Tcmi,h I’,-upi’rn’ Av.vus.vment Len’, 201J
SCHEDULE Ill
NOTICE OP ASSESSMENT INSPECTION
TO:
Al )DRl:SS:
DESCRII’TION OP INTEREST IN LAND:
—_____________
TAKE NOTICE that. pursuant to section ‘) of the Unkili T’eniiefl Property
,1sy.nu;j! lAin. 2013, the assessor for Llieidi T’cnneh prO!)OSCS ItI conduet nit
itispectinii ol
20
;ti
lie ahove—releretteed assessable properly on
AM/P.M.
If the above dac and [line 5 not acceptable. please contact the assessor on oi
[contact number]. to make
(aid, at
below
—
——
arrangements toe an alternate time and date.
If the ases;ible properly is oceup C by a person
oter
than you, you must
mike arlailgelnelits with [lie occupant to provide access to the ase’oi.
ANI) TAKE NOTICE that if. on attendine at [lie assesstthle prooertv. ho
Occtioitilt emebteen (18) year< o te Oh’ old i is present or pcrnlissioil r) mnspee
the as°e’ahle niipcr!y is nenmed. the assessor lttav assess the value of the
a’sesabIe prcperlv baetI tnt the iienrmaItm availaule to the asessor.
As>essnr or LheoIl: Tentmeh
I )atetl:
.
20
3!
Lheidli Teny,,’!i Piqurrv AsstAciunt Lao’. 2013
SCHEI)ULE IV
I )FX’LARATION OF I’IJRI’C)SF I( 11< THE 11SF (iF
ASSFSSMNNT INFORMATION
[tianic]. of
[addressl,
postal code],
province].
cityj.
declare and certity lhat I WIll lIlt use the assessment toll or inhwmatioii
coniatiteci in the assessment toll to ohtain names, arklwsses or telephone
ituniheis br solicitation purposes, whether the solicitations are tinide. hy
telephone, mail or iii other means, or to harass iii mdividual.
—
—
1 further declare and certift that any assessment ittlortitatioti I receive will he
used ar the toll wuic purpose(s):
(I) a coniplaini or appeal under tile Lheidh Tentieb I’rapertv Asse.csn,ent
Lao’, 2013;
(2) a review ot an assessniem to uctertiline
ec.onsideratt()il or appeal of the a,se’tnent; or
(3)
of
icr:
Siued:
[please pit of name]
Dated:
20.
32
whether
Lii
seek
a
Un Hi T ruin-h I ‘n qertv Avsr.c.co rut Lun 201.?
SChEDULE V
ASSESSMENT NOTICE
TO:
Al )t)RESS:
DESCRIPTION ON INTEREST IN LAND:
TAKE NOTICE that the isses’tnciit roll lni beLit Lerritieo by he L\%esor br
the Eheidli feiitieh am! delivered to the Iiieidli T’enttelt Council.
The tollowing persoti(s) is/are the lioldeis of the interest
addresses]
iii
land: [Name(s) &
The interest in land is classified as:
The assessed value by classification of the interest in land is:
TOTAL ASSESSED VALUE:
TOTAL ASSESSED VALUE SMiLE TO TAXATION:
AND TAKE NOTICE that you may, within thirty (30) (lays of the date of
mailing of this notice, request. a reconsideration of this assessment by de!iverin1
a written request for reconsideration in the form specified in the LhrhlliT’c,iiu’/i
I’m/N’riv Avsevsinr,n Law, 201.. Within lout-teen (14) (lays ot receipt by Ite
assessor of your request for reconsideration, the ttssessor will review the
assessment and provide you with the results of the reconsideratto. It lie
assessor determines that lie property should have been assessed difterently, the
assessor will otter to iiodify tlieassessnient.
AN!) TAKE NOTICI-: that you may, within si\ty (60) days of the (late of
nuolntg of this icitice, appeal (uN iNscs’nleiit to (he Ascescmeet Review Board.
lhe Notice n: Anneal naist hen scriting in the tWin and acconipanted ly tie ct:
speettied itt the Ueh1Ii T uuth Pn’,ucv As.ci isuuiit Lao’, 2011.
.\sesor for
Dated:
Lheidi i TL’naeh
,
20
-
33
flue/i l’flqNTty A s.cex.viiiei it Lu n’,
tin 1 i/i
20).?
XCHEI)ULE VI
REQUEST FOR RECONSIDERATION OF ASSESSMENT
Assessor ku Llicidl i Tciiiicii
TO:
audi CSSj
PURSUANT to (he fl)ViSiOiIs of the Lhidl! T,uieh Property As.,v.vnient Low,
2013. 1 herd’’ request a recunsderation of (lie asse5tflCIit 01 tIie iodowiiie
ifluict in bad:
[de.crrtioii 01(1k inIies! :n
uid
dci,hed in We As.e”NrcCnt Noticel
a milder oi the interest ii
land
named on the assessment
roll in respect of this interest iii lantl
This request fir a recoisideratioti of the assessment is
based m the foIlowin
reasons:
(I)
(2)
(3)
(describe We reasons iii support iif the request in as much detail as possible)
Address at id I ci eph ) lie Oil n the r at which applicant c a ii he c intact ed
Name of Ap1licaiit
1)ated:
Sigitattire of Applicant
(pi> FITIt)
2U
34
Lb 1db T ‘r,,m’!I Pc ipi ‘rtv A sc,
.
uw,, r La c. 20!.
SChEDULE VII
NOTICE OF APPEAL TO ASSESSMENT REVIEW BOARD
]‘O:AsseN soc
for
Lheidli T’etneh
[add rt”’]
]‘URSUANT to ([ic ptovisioiis of the Lhehl/i T’c,iiieb I’rc’Inriv Ascesciiient 11111’.
2013, I aercoy itipeal the assessil!ent/rccollsideilItIOn ii! the asesmeat ot the
tOlt(’Wnte intere- in Iamb:
[description of the isesahle property. ticludme aSse:S—iflent 11)11 number. as
uescrthctl iii the Assessment Notice:
The urt)UflUs tot the. appeal ire:
(I)
(2)
(3)
(describe the
mounds
br (he appeal itt
as ninch
detail as possible)
Complainant’s mailing address to which all notices in respect of this appeal
to be sent:
Name and address of any representative acting
its pee t of this app cal:
cii
nt
complainant’s behalf in
The required fee of thirty dollars ($30) is ettcloscd with this Notice ‘if Appeal.
Sigitatute oh Cotnphiiiatit (or
None ol Cutoplaititot (please pint)
t cprcsettttn\ e)
Dated:
,
20
NOTE:: A copy of the Assessnie itt Notice niust be enclosed with this Not,ce of
Anpeal.
35
Lh kill T
r,iuch
Pmpenv As vtssn
,1r
Law. 2013
SCHEI)ULE VIII
NOTICE OF WITHDRAWAL
TO: Chair, Assessineill ReVIeW I3oard flw Lheidh Teniieh
[addressj
I’URSUANT to the piovisions of the Lheliui T’nuteli !‘roI;ern Asx,.c.cnicnt LaN
1(113 1 hereby witadraw toy typeal o thr a”estnent of the following ttteresf III
land:
l)esc:ription
tO
interest
In
land:
Date ol Notice ot Appeal:
Sigriatute of (oinplaittaiit (or
represent at ye)
Naitte of (nitiplainatit (please print)
Dated:
20_
36
IJu’i,f/i!’r ntit4i
i’ropety Assis.c,nnt Lair, 201J
SCHEI)ULE IX
NOTIrF OF HHARINC
TO:
ADDRFSS:
DESCRIPTION
(aniçlaiiiuit
i
OF
INTEREST
IN
LAND:
resoeci of lhi appeal:
FAKt: NOTI(’F thai he Assessiiwiii Review Hoard will hear au appeah/assesnr
reconiujiendalion (ruin ilie assessmenl/itconsideralion oh he Lscssunent at the
ahi()Ve—iit)Ictl iuieiest in land at
20_
Dale:
Time:
(AM/I’M.)
Local i (in:
[mid its sj
ANT) AKF NOTICE thai
you
should hriiig to the hearing
[insert
# copies]
copies oh all relevant (loclimelils in you! lossessiol respecting this appeal.
A copy oi lie Asessmenl Notice and the Ninice of Appeal are eneioed with
this notice as well as copie oh:
(all suhinisions and docuniens received in respect of tIle appeal will he
toiwaidecl to all parties)
Chair, Assessment Review
Dated:
Board
20__
37
Lijeidli Ta ouch I’uopc fly ,tvscsv,,icnt Lao’, 2013
SCHkDULE X
ORDER TO ATThNI) I TEARING/PRODUCE DOCUMENTS
TO:
ADI3RESS:
TAKE NOTICE that air appeal us been made to the Assessment Review Hoard
or Lhcidli’r’enrteh in respect of the assessment of
[describe interest in land].
The Assessriierrt Review Board helieves that you tray have inlorriiation [OR
docuntertts] Eltat may assist the Assessment Review Hoard in making its de.cisioti,
THIS NOTICE REQUIRES you to [indicate [lie applicable provisions below]
Attend hetore the Assessment Review Board at a hearing at
20
Date:
Time:
(AM/P.M.)
[atE I
Lou at i ott:
es 5]
to give evidence coneerriirrg the assessitient and to wing with you the ibllowirrg
dour merits:
and any other docitrrw.rrts in your possessiott that may relate to this assessnteitt.
dollars ($X) is enclosed. Your reasonable
A witness fee in the amount ol
travellitig expettses will he reimhorsed as deterrttinecl by the Assessment Review
lie: it’d.
—
2. Deliver the Edlowitig docnniertts [list doctttnettts] OR any documents in
your possession that may relate to this assessment, to the Chair, Assessment
[address] oti or
Review Hoard, at
hefbre
Please corttact
at
qttesliorts or comteerrrs respectttrg this Order.
—
—
Chair, Assessment Review Board
Dated:
,
20__.
38
if you have any
Lheidli T en’? cli J’rripcny A s.vcs.vniciit Lu it, 2013
SCHEDULE Xl
CERTIFICATION OF ASSESSMENT ROLL BY ASSESSOR
The assessor must certify (lie assessment. oil iii the ioliowmg form:
being the assessor For Lheidli Teniieh, hereby certify
that this is the Lheidli Teitneh [mvised/supplemenlary] assessment roll For the
year 20_.__ 101(1 that this assessment roll is complete and has been prepared and
completed in accordance with all requirements oF the Lucid/i Tcnnch l’rupcriv
Assuss,,,ciit Lumi• 2013
(Signat ure of Assessor)
Dated
20
at
.
(City)
39
(Province)