Updating one to one doctrine2 dating services karratha

Rated 3.97/5 based on 848 customer reviews

The revised assessment roll is, unless changed or amended under section 12, 63 or 65 (10),(a) valid and binding on all parties concerned, despite(i) any omission, defect or error committed in, or with respect to, that assessment roll,(ii) any defect, error or misstatement in any notice required, or(iii) the omission to mail the notice, and(b) for all purposes, the assessment roll of the municipality, treaty lands of the taxing treaty first nation, Nis (1) [Repealed 1998-22-6.](2) If, after the completion of an assessment roll, the assessor finds that any property or any thing liable to assessment(a) was liable to assessment for the current year, but has not been assessed on the current roll, or(b) has been assessed for less than the amount for which it was liable to assessment,the assessor must assess the property or thing on a supplementary roll, or further supplementary roll, subject to the conditions of assessment governing the current assessment roll on which the property or thing should have been assessed.(3) If, after the completion of an assessment roll, the assessor finds that any property or any thing liable to assessment(a) was liable to assessment for a previous year, but has not been assessed on the roll for that year, or(b) has been assessed in a previous year for less than the amount for which it was liable to assessment,the assessor must assess the property or thing on a supplementary roll or further supplementary roll for that year, subject to the conditions of assessment governing the assessment roll on which the property or thing should have been assessed, but only if the failure to assess the property or thing, or the assessment for less than it was liable to be assessed, is attributable to(c) an owner's failure to disclose,(d) an owner's concealment of particulars relating to assessable property,(e) a person's failure to make a return, or(f) a person's making of an incorrect return,required under this or any other Act.(4) Despite sections 10, 11 and 42, and in addition to supplementary assessments under subsections (2) and (3), the assessor may, at any time before December 31 of the year following completion of the assessment roll under section 3, correct errors and omissions in a completed assessment roll by means of entries in a supplementary assessment roll.(5) The assessor must not make a change or amendment that would be contrary to an amendment in the assessment roll ordered or directed by the board under section 63 or 65 (10).(6) Nothing in subsection (2), (4) or (5) authorizes the preparation of a supplementary roll, or the correction of a roll, for the purpose of changing or updating an assessment roll later than 12 months after that assessment roll is completed.

(1) The duties imposed on the assessor with respect to the annual assessment roll and the provisions of this Act relating to assessment rolls, so far as they are applicable, apply to supplementary assessment rolls.(2) On receipt of a notice of complaint under section 33 in respect of a supplementary assessment roll, the assessor must(a) record receipt of the notice, and(b) if the complaint is not resolved under section 10 (2), ensure the complaint is brought before a review panel at the next sitting of review panels.

(1) For the purpose of determining the actual value of property for an assessment roll, the valuation date is July 1 of the year during which the assessment roll is completed.(2) The actual value of property for an assessment roll is to be determined as if on the valuation date(a) the property and all other properties were in the physical condition that they are in on October 31 following the valuation date, and(b) the permitted use of the property and of all other properties were the same as on October 31 following the valuation date.(3) Subsection (2) (a) does not apply to property referred to in section 10 (3) (b), (c) or (c.1).(4) The actual value of property referred to in section 10 (3) (b), (c) or (c.1) for an assessment roll is to be determined as if on the valuation date the property was in the physical condition that it is in on December 31 following the valuation date.(1) Land, the fee simple of which is held by or on behalf of a person who is exempted from taxation under an Act, and which is held or occupied otherwise than by or on behalf of that person, is, with its improvements, to be assessed in accordance with this section.(2) The land and improvements referred to in subsection (1) must be entered in the assessment roll in the name of the holder or occupier, whose interest must be valued at the actual value of the land and improvements determined under this Part.(3) This section applies to improvements owned by, leased to, held or occupied otherwise than by, or on behalf of, a person exempted from taxation by an Act, located on land the fee simple of which is held by or on behalf of a person exempted from taxation by any Act.(1) Land, the fee of which is in the municipality, held or occupied otherwise than by, or on behalf of, the municipality, is, with the improvements on it, to be assessed in accordance with this section.(2) The land referred to in subsection (1) with the improvements on it must be entered in the assessment roll in the name of the holder or occupier, whose interest must be valued at the actual value of the land and improvements determined under this Part.(3) This section applies, with the necessary changes and so far as it is applicable, to improvements owned by, leased to, held, or occupied by some person other than the municipality, located on land the fee of which is in the municipality, or in some person on behalf of the municipality.(4) This section does not apply to any land or improvements that were exempted from taxation by the municipality under the terms of a lease agreement entered into before July 1, 1957.to subsection (1) of this section, the chair is deemed to be a deputy minister.(3) The chair of the board may retain consultants, investigators, expert witnesses or other persons as may be necessary for the board to discharge its functions under this Act and may establish their remuneration and other terms and conditions of their retainers.(4) The (1) [Repealed 2004-45-72.](2) Members of the board may, in the performance of their duties,(a) enter on and inspect any land or improvement,(b) require the production of any record, and(c) administer oaths, solemn affirmations or declarations.(3) The chair may in writing delegate the powers of the board under subsection (2) (a) and (b) to a person designated by the chair.(4) The board may at any time require the assessment authority to provide any information or record, obtained or created under this Act, that is in the custody or control of the assessment authority, including, without limitation, a revised assessment roll and any information respecting an assessment dealt with by a review panel.(5) Despite section 69 (1), the information or record referred to in subsection (4) of this section must be provided to the board free of charge and in the form and manner required by the board.A record purporting to be a record of an order or decision of the board is admissible in all courts of British Columbia, without proof of appointment, authority or signature and is evidence of the record.

Leave a Reply