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

País/Territorio
Canadá
Subdivisión territorial
British Columbia
Tipo de documento
Legislación
Fecha
1996 (2014)
Fuente
FAO, FAOLEX
Materia
Tierra y suelos
Palabra clave
Tenencia de tierras Tasa/impuesto Catastro/registración de tierras Registro Procedimientos judiciales/procedimientos administrativos Cuestiones de procedimiento Infracciones/sanciones
Área geográphica
Americas, Ártico, Asia y Pacifico, Pacífico Oriental, América del Norte, Atlántico Norte
Resumen

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.

Texto completo
Inglés
Página web
www.qp.gov.bc.ca