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.
Implements: Land Tax Deferment Act ([RSBC 1996] Chapter 249). (2014-03-24)
Authors and Publishers
Government of British Columbian (Canada)
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