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

Resource information

Resource Language: 
ISBN / Resource ID: 
License of the resource: 
Copyright details: 
© FAO. FAO is committed to making its content freely available and encourages the use, reproduction and dissemination of the text, multimedia and data presented. Except where otherwise indicated, content may be copied, printed and downloaded for private study, research and teaching purposes, and for use in non-commercial products or services, provided that appropriate acknowledgement of FAO as the source and copyright holder is given and that FAO's endorsement of users' views, products or services is not stated or implied in any way.

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.

Authors and Publishers

Data provider

Share this page