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Land Tax Deferment Regulation (B.C. Reg. 57/98).

Country/Territory
Canada
Territorial subdivision
British Columbia
Document type
Regulation
Date
1998 (2013)
Source
FAO, FAOLEX
Subject
Land & soil
Keyword
Land tenure Tax/levy Contract/agreement
Geographical area
Americas, Arctic, Asia and the Pacific, East Pacific, North America, North Atlantic
Abstract

The present Regulation enacts the Land Tax Deferment Act. The Regulations lays down detailed provisions relating to the agreement made by a minister with a landowner permitting the owner to defer paying all or part of the tax payable on the eligible property during the term of the property. The text consists of 6 sections as follows: Definitions (1); Person with disabilities (1.1); Copy certified by surveyor of taxes to serve as agreement (2); Form of agreement to defer property taxes (3); Form of Certification by the surveyor of taxes (4); Fire insurance required (5); Minimum equity required (6). One Schedule is enclosed.

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

References - Legislation

Implements

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

Legislation | Canada | 1979 (2014)

Keyword: Land tenure, Tax/levy, Contract/agreement

Source: FAO, FAOLEX