Land Tax Deferment Act ([SBC 1996] Chapter 249). Pays/Territoire Canada Sous-division territoriale British Columbia Type du document Législation Date 1996 (2014) Source FAO, FAOLEX Sujet Terre et sols Mot clé Régime foncier Taxe/impôt Cadastre/enregistrement des terres Enregistrement Procédures judiciaires/procédures administratives Questions de procédures Infractions/sanctions Aire géographique Amériques, Arctique, Asie et Pacifique, Pacifique du Est, Amérique du Nord, Atlantique Nord Résumé 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. Texte intégral Anglais Site web www.qp.gov.bc.ca