Identity area
Type of entity
Government
Authorized form of name
British Columbia. Property Taxation Branch
Parallel form(s) of name
Standardized form(s) of name according to other rules
Other form(s) of name
- Surveyor of Taxes
Identifiers for corporate bodies
Description area
Dates of existence
1936-
History
The Property Taxation Branch first appears in the Public Accounts 1935/1936 as the Taxation Branch, replacing the Office of the Surveyor of Taxes while keeping the position Surveyor of Taxes as the head of the Branch. The functions of the branch are listed as Real Property, Amusements, Gasoline and Fuel Oil taxes etc. By 1986 the Branch name became the Real Property Taxation Branch and in 2002 it became the Property Taxation Branch. In general, the branch was part of the Revenue Division of the Ministry of Finance however from the period 2002 to 2005, it was part of the Ministry of Provincial Revenue and from 2005 to 2009, it was part of the Ministry of Small Business and Revenue.
Under the supervision of the Surveyor of Taxes, the Property Taxation Branch is responsible for the taxation of rural property, tax assistance provided to rural property owners through home owner grants and tax deferment. It also manages administration of municipal school taxes, taxation of real property on First Nations land, payment of property transfer taxes and rural property tax forfeiture.
Before the creation of the British Columbia Assessment Authority in 1974, the Taxation Branch was responsible for rural property assessment as well as taxation.
Places
Legal status
Functions, occupations and activities
Mandates/sources of authority
Internal structures/genealogy
C Government Name
General context
Relationships area
Related entity
Identifier of related entity
Category of relationship
Type of relationship
is the predecessor of
British Columbia. Property Taxation Branch
Dates of relationship
Description of relationship
Access points area
Subject access points
Place access points
Occupations
Control area
Authority record identifier
Institution identifier
Rules and/or conventions used
Status
Level of detail
Dates of creation, revision and deletion
Revised Khughes 2020-01-28
Language(s)
Script(s)
Sources
Central Name Authority file
Public Accounts of British Columbia