The present Act lays down provisions relating to the levying of tax on the small number of land owners in the province granted mineral rights under land before 1950. These are known as freehold mineral rights. The tax is assessed annually per hectare, depending on the amount of land to which the owner has freehold mineral rights and whether minerals are being produced from the land. The text consists of 22 sections.
Authors and Publishers
Elfriede DeFranchis (LEGN)
Government of British Columbian (Canada)