Title and statement of responsibility area
Title proper
Local improvements ledger
General material designation
- Textual record
Parallel title
Other title information
Title statements of responsibility
Title notes
Level of description
Series
Reference code
Edition area
Edition statement
Edition statement of responsibility
Class of material specific details area
Statement of scale (cartographic)
Statement of projection (cartographic)
Statement of coordinates (cartographic)
Statement of scale (architectural)
Issuing jurisdiction and denomination (philatelic)
Dates of creation area
Date(s)
Physical description area
Physical description
0.6 m of textual records
Publisher's series area
Title proper of publisher's series
Parallel titles of publisher's series
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Note on publisher's series
Archival description area
Name of creator
Administrative history
The Assessment Division was created by Council as the Office of the Assessment Commissioner in 1886. The Department was responsible for overseeing the real property assessment function within the city. The primary responsibility of the Commissioner was to estimate the value of each parcel of real property in the city and to prepare an annual real property assessment roll for general property tax and school tax purposes. Assessments were subject to appeal to the Court of Revision, as requested by property owners.
In the early years of the City's history, the Commissioner was additionally responsible for the management of city owned properties, promotion of industrial development, providing assistance to the City Solicitor and handling the tax sale of properties in addition to preparing assessment rolls. In 1947 (by-law no. 3047) the Assessment Commissioner also became responsible for a business premises rental value assessment roll, for business tax purposes. The assessment function was located within the Financial Department primarily because of its direct connection to the department's tax related functions. As the City grew, many of these functions were passed to specialized divisions within the department.The Director of Finance and his predecessors had general control and supervision over the arrangement of the Division, but did not exercise any direction or control in the performance of the Assessment Commissioner's statutory duties.
In 1966, the Assessment Division was established, with the Commissioner as its head.
In 1975, the establishment of the British Columbia Assessment Authority resulted in the transfer of this responsibility to the provincial government in 1977.
Custodial history
Scope and content
Series consists of a ledger containing final costs for street paving and street lamps, specifying location of work, cost to property owner and to City's By-law number.
Notes area
Physical condition
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Finding aids
File list available.