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Archival description
City of Vancouver fonds Vancouver (B.C.). Revenue and Treasury Division
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City Treasurer's correspondence

Series consists of interdepartmental correspondence and subject files pertaining to routine administrative matters as well as to the Treasurer's activities in receiving money paid to the City and maintaining a record of its financial transactions. Arranged in annual sets (date ranges filed by latest year represented) and therein alphabetically by subject.

Vancouver (B.C.). Revenue and Treasury Division

Collections Branch files

Series consists of interdepartmental correspondence, monthly statements, and other related documentation pertaining to the collection of debts generated by the Collections Branch. Arranged alphabetically by subject.

Vancouver (B.C.). Revenue and Treasury Division

Debenture registers

Series consists of debenture registers and cash receipt book re issue of debentures.

Vancouver (B.C.). Revenue and Treasury Division

Grants in lieu of taxes applications

Series consists of City applications to higher levels of government to receive grants in exchange for property tax exemptions. Arranged by grant type.

Vancouver (B.C.). Revenue and Treasury Division

Local improvement assessment records

Series consists of records documenting the levying of special assessments to finance various infrastructure improvements in neighbourhoods across the city, including construction of sidewalks, paving roads, installation of street lighting, and construction of community centres and other public amenities. Local improvement assessments are levied separately from property taxes, applied to the properties that benefit from the particular improvement.

Local improvements could be initiated either by petition from property owners in a particular neighbourhood, or by recommendation of a City department. Property owners were able to appeal a proposed local improvement assessment at the Court of Revision; as a consequence, not all proposed improvements were completed. Council would decide which proportion of the improvement would be financed by property owners and which from City finances. Each assessment and any associated debt financing was authorised by its own individual by-law, and the individual projects were referred to by the by-law number in the records.

Infrastructure projects would ordinarily be financed by the issue of debentures; part of the assessments levied on property owners would fund the interest payable on the debentures, with the remainder paid into the Sinking Fund to accumulate the capital required to pay off the debenture on maturity.

Records in the series consist of ledgers showing assessments levied on individual properties. Each assessment shows the frontage and/or flankage of the property (from which the assessment amount was calculated), and the assessed amount, by legal land description of each assessed property. The schedules are considered an integral part of the by-law which authorised the assessment, but after about 1950 they were physically filed with the Office of the Assessment Commissioner (until 1977), then the Property Tax office instead of bound with the original by-law.

The series also contains an index to the earliest local improvement by-laws, listing by street name the various types of assessment by-laws and by-law numbers.

Vancouver (B.C.). Assessment Division

Property tax non-financial reports

Series consists of year-end calculation summaries and file balances relating to the collection of property taxes. Arranged by record type and therein chronologically.

Vancouver (B.C.). Revenue and Treasury Division

Property tax records

Series consists of a variety of ledgers and publications relating to property tax activities, such as Crown land tax collection (the City is responsible for the billing), and sales of lands for nonpayment of property taxes (which show a particularly high volume of sales during the 1930s, the period when the City's Property Endowment Fund originated). Arranged alphabetically by file title.

Vancouver (B.C.). Revenue and Treasury Division

Property tax statements

Series consists of records documenting the levying of taxes and other City and non-City charges on properties in the City of Vancouver. The records are the main tax billings sent out by the City annually in the spring, and indexes to those billings which cross-reference civic addresses with tax account and assessment coordinate roll numbers. The records are in the form of computer-output microfiche, and the main billings are organised by tax account number.

Vancouver (B.C.). Revenue and Treasury Division

Real property tax roll : showing details of current levies and arrears outstanding as of March 31, 1971

Series consists of tax notices indicating name and address of property owner, legal description of the property, the assessed values and mill rates for 1971 and the amount of taxes due as of March 31, 1971. Some records are arranged by Roll number, followed by records that had been renumbered to the new Coordinate roll number (renumbering of records was in progress at the time of creation).

Vancouver (B.C.). Revenue and Treasury Division

Scavenging accounts receivable register

Series comprises a record of garbage collection particulars for all properties. Indicated on the computer printouts are: name of owner, address, number of cans collected, and amount billed. Other information is the "mail code" (designated when billing is to be sent to another address), the "restriction code" (shows limit on the number of cans), "allowance" (refers to the number of cans collected at no charge), and "arrears signal" (giving amount in arrears). Arranged by year and therein in coordinate number order.

Vancouver (B.C.). Revenue and Treasury Division

Vancouver water service applications

Series includes, in addition to water applications, many installation orders, requisitions for meters, application and agreement forms, applications for supply service connection, and applications for fire service connection. More recent files consist of applications for water service connection with corresponding installation orders. Arranged in application number order.

Vancouver (B.C.). Revenue and Treasury Division

Water service record cards

Series, microfilmed by the Greater Vancouver Real Estate Board for its own use, shows the top section of the water service record cards only. The "record of fixtures" was not filmed. Used by the Archives as an address index to water service application numbers (which are necessary to find water services records (MCR 26) and legal descriptions for properties (used for Property Tax records searches, etc.). Arranged alphabetically by streets, followed by numbered avenues east, then numbered avenues west.

Vancouver (B.C.). Revenue and Treasury Division

Workmen's Compensation Board registers

Series consists of lists of civic employees who registered injuries with the Workmen's Compensation Board. Each entry indicates the name of the department, name of employee, claim number, cause and date of accident, amount of time off, and amount of compensation. The registers are unbound. Arranged in multi-year sets, therein by department, and therein chronologically.

Vancouver (B.C.). Revenue and Treasury Division