John Collins, Executive Director ASSESSMENT ISSUES

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

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.bcassessment.bc.ca). .

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

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 1950’s

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?

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 it’s 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