ASSESSMENT ISSUES

1
ASSESSMENT ISSUES

• John Collins, Executive Director

2
Topics

• valueBC and Data Advice
• Seven Hills Golf Course decision
• Western Stevedoring decision

3
Impacts on Data Advice during Implementation of
valueBC

• All local governments received weekly/monthly
  Data Advice updates up to the week of May 23,
  2005. This meant business as usual right up to
  tax bill production time.
• Data Advice updates to local government will not
  resume until at least July 18th.
• Impacts and changes will be communicated to you
  as they are known. Updates will also be posted
  to the Data Advice website (http//isd.bcassessmen
  t.bc.ca).
• .

4
Impacts during Implementation Supplementary
Assessments

• gt Supplementary assessment processing for all
  Roll Years will only be done in those rare
  instances where a very significant value change
  occurs.
• gt All supplementary changes will be available
  once the implementation of valueBC is complete
  and Data Advice updates resume.

5
Seven Hills Decision

• Seven Hills Golf Society occupies property owned
  by Western Forest Products
• Permissive exemption granted by Regional District
  pursuant to section 809(4)(a) of LGA
• BCA did not exempt on basis that property was not
  owned or held by on the basis of long practice
  and case law dating from the 1950s

6
Seven Hills Decision cont.

• Property Assessment Appeal Board determined that
  held by applied to a leasehold interest and
  therefore the occupier is entitled to the
  exemption
• BCA did not appeal
• While this case dealt with a permissive
  exemption, numerous statutory exemptions use the
  same language ie. owned or held by
• Implications?

7
Western Stevedoring v. Assessor of Area 08 North
Shore/Squamish Valley

• WS is an occupier of Port lands in City of North
  Van and District of North Van
• On appeal, the company argued that its land
  values were too high due to restrictions on use
• PAAB reduced values by about 50
• BCA is appealing this case to BC Supreme Court
• Other occupiers of crown land now appealing