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