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