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Land Tax Deferment Act ([SBC 1996] Chapter 249).

Country/Territory
Canada
Territorial subdivision
British Columbia
Document type
Legislation
Date
1996 (2014)
Source
FAO, FAOLEX
Subject
Land & soil
Keyword
Land tenure Tax/levy Cadastre/land registration Registration Legal proceedings/administrative proceedings Procedural matters Offences/penalties
Geographical area
Americas, Arctic, Asia and the Pacific, East Pacific, North America, North Atlantic
Abstract

The present Act lays down provisions relating to possibilities on behalf of land owners to enter an agreement with the competent land authorities of British Columbia to obtain postponement of the payment of land tax. Section 2 establishes that the Minister may make an agreement with an owner who qualifies under this Act permitting the owner to defer paying all or part of the tax payable on the eligible property during the term of the agreement. The text – consisting of 19 sections – deals, inter alia, with the following aspects: registration of agreement, effect of registration, application procedure, access to and disclosure of records, effect of deferral, payment to municipality, offences and penalties, power to make regulations.

Full text
English
Website
www.qp.gov.bc.ca