The following electronic version is for informational purposes only.
The printed version remains the official version.
Certified correct as passed Third Reading on the 28th day of July, 2020
Kate Ryan-Lloyd, Clerk of the Legislative Assembly
HONOURABLE SELINA ROBINSON
MINISTER OF MUNICIPAL AFFAIRS AND HOUSING
HER MAJESTY, by and with the advice and consent of the Legislative Assembly of the Province of British Columbia, enacts as follows:
1 The Municipalities Enabling and Validating Act (No. 4), S.B.C. 2011, c. 14, is amended by adding the following heading to Part 4 before section 12:
Division 1 – Tax Exemption for Interim Business Relief .
2 Section 12 is amended by striking out "In this Part" and substituting "In this Division".
3 Section 24 (1) is amended by striking out "For the purposes of this Part" and substituting "For the purposes of this Division".
4 Section 25 (1) is amended by striking out "for the purpose of more effectively bringing this Part into operation" and substituting "for the purpose of more effectively bringing this Division into operation".
5 The following Division is added to Part 4:
Division 2 – Fraser Valley Regional District
26 In this Division:
"parcel tax" has the same meaning as in section 1 of the Schedule in the Community Charter;
"parcel tax roll review panel" has the same meaning as in section 1 of the Schedule in the Community Charter;
"regional district" means the Fraser Valley Regional District;
"regional district bylaws" means the following bylaws of the regional district:
(a) Fraser Valley Regional District Cultus Lake Integrated Water Supply and Distribution System Service Area Parcel Tax Bylaw No. 1417, 2017;
(b) Fraser Valley Regional District Cultus Lake Integrated Water Supply and Distribution Capital Construction Service Area Parcel Tax Bylaw No. 1447, 2017;
(c) Fraser Valley Regional District Lake Errock Water System Capital Construction Service Area Parcel Tax Establishment Bylaw No. 1496, 2018;
(d) Fraser Valley Regional District South Cultus Lake Sewage Treatment Service Area Parcel Tax Establishment Bylaw No. 1497, 2018;
(e) Fraser Valley Regional District Popkum Sewer Service Area Parcel Tax Establishment Bylaw No. 1498, 2018;
(f) Fraser Valley Regional District Popkum Sewer Parcel Tax Establishment Bylaw No. 1574, 2020;
"specified taxation year" means any of the 2017, 2018, 2019 and 2020 taxation years.
27 (1) Despite section 200 [parcel tax bylaw] of the Community Charter, and despite any decision of a court to the contrary made before or after this section comes into force,
(a) a parcel tax imposed in respect of a specified taxation year under the regional district bylaw referred to in paragraph (a) of the definition of "regional district bylaws" in section 26 is conclusively deemed to have been validly imposed,
(b) a parcel tax collected in respect of a specified taxation year under the regional district bylaw referred to in paragraph (a) of the definition of "regional district bylaws" in section 26 is conclusively deemed to have been validly collected, and
(c) all things done in respect of a specified taxation year under the regional district bylaw referred to in paragraph (a) of the definition of "regional district bylaws" in section 26 in relation to the imposition and collection of parcel taxes that would have been validly done had the board included in the bylaw the information required by section 200 (2) (c) of the Community Charter to be included are conclusively deemed to have been validly done.
(2) This section is retroactive to the extent necessary to give full force and effect to its provisions and must not be construed as lacking retroactive effect in relation to any matter by reason that it makes no specific reference to that matter.
28 (1) Despite section 204 [parcel tax roll review panel] of the Community Charter, and despite any decision of a court to the contrary made before or after this section comes into force,
(a) a parcel tax imposed in respect of a specified taxation year under any of the regional district bylaws is conclusively deemed to have been validly imposed,
(b) a parcel tax collected in respect of a specified taxation year under any of the regional district bylaws is conclusively deemed to have been validly collected, and
(c) all things done in respect of a specified taxation year under any of the regional district bylaws in relation to the imposition and collection of parcel taxes that would have been validly done had the board of the regional district established a parcel tax roll review panel and taken all of the steps set out in sections 204 to 206 of the Community Charter are conclusively deemed to have been validly done.
(2) This section is retroactive to the extent necessary to give full force and effect to its provisions and must not be construed as lacking retroactive effect in relation to any matter by reason that it makes no specific reference to that matter.
29 (1) The board of the regional district must, as soon as practicable,
(a) appoint at least 3 persons as the members of a parcel tax roll review panel in respect of taxes imposed for the specified taxation years under the regional district bylaws,
(b) establish the time and place for the sitting of the panel, and
(c) have advance notice of the time and place published in accordance with section 94 [requirements for public notice] of the Community Charter.
(2) At least 14 days before the date set for the sitting of the parcel tax roll review panel, the regional district must mail to the owner of every parcel of land that was taxed for a specified taxation year under any of the regional district bylaws a notice stating
(a) the service in relation to which the parcel tax was imposed,
(b) the taxable area or the taxable frontage, if applicable,
(c) the time and place of the first sitting of the panel, and
(d) that the parcel tax roll is available for inspection at the regional district office during its regular office hours.
(3) Sections 205 to 207 and 209 of the Community Charter apply in relation to the parcel tax roll review panel established under this section and complaints before the panel in respect of taxes imposed under any of the regional district bylaws for any of the specified taxation years.
(4) If the parcel tax roll review panel established under this section directs the correction of the parcel tax roll in relation to any matter referred to in section 205 (1) of the Community Charter in respect of taxes imposed under any of the regional district bylaws for a specified taxation year, the board of the regional district must, as soon as practicable, refund the amount of the parcel tax paid for the specified taxation year and section 239 of the Community Charter applies to the refund.
(5) This section is retroactive to the extent necessary to give full force and effect to its provisions and must not be construed as lacking retroactive effect in relation to any matter by reason that it makes no specific reference to that matter.
30 (1) Despite the requirements in section 204 (1) of the Community Charter, the board of the regional district may requisition, for the 2021 taxation year and subsequent taxation years, that a parcel tax be imposed under the regional district bylaws referred to in paragraphs (a) to (d) and (f) of the definition of "regional district bylaws" in section 26.
(2) The board of the regional district must, in respect of taxes imposed for the 2021 taxation year under the regional district bylaws referred to in paragraphs (a) to (d) and (f) of the definition of "regional district bylaws" in section 26, establish a parcel tax roll review panel, and Division 4 of Part 7 of the Community Charter applies to the panel.
(3) If the board of the regional district establishes a parcel tax roll review panel in respect of taxes imposed for any taxation year subsequent to the 2021 taxation year under the regional district bylaws referred to in paragraphs (a) to (d) and (f) of the definition of "regional district bylaws" in section 26, Division 4 of Part 7 of the Community Charter applies to the panel.
6 This Act comes into force on the date of Royal Assent.