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Series S435 - Property tax assessment rolls

Title and statement of responsibility area

Title proper

Property tax assessment rolls

General material designation

  • Textual record

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  • Source of title proper: Title taken from records schedule.

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Series

Reference code

COV-S435

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Issuing jurisdiction and denomination (philatelic)

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Date(s)

  • 1887-1889, 1929-1977 (Creation)
    Creator
    Vancouver (B.C.). Office of the Assessment Commissioner

Physical description area

Physical description

7.86 m of textual records. - 140 microfilm reels (textual records)

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Archival description area

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()

Administrative history

The position of Assessment Commissioner was created by Council in 1886 to oversee 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.

Custodial history

Scope and content

Series consists of assessment rolls for 1887-1889 and 1929-1977 which indicate owners' names and values of properties (1890-1928 rolls are missing). Holdings dated 1887-1955 are in original ledger form while those dated 1956-1977 are held in microform only. Arrangement varies as follows: 1887-1955 by legal description; 1956-1963 by [old] roll number; 1964-1968 by legal description; 1969-1971 renumbering in progress so by roll number or coordinate number; 1972-1977 by coordinate number.

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Location of originals

As of 1956 originals destroyed after microfilming.

Availability of other formats

Researchers use microfilm for the following years: 1888-1889 (MCR 9), 1956-1963 (MCR 10), 1964-1967 (MCR 11), 1968-1977 (MCR 35).

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Terms governing use, reproduction, and publication

Finding aids

File list available; 1929-1955 file level descriptions include District Lot numbers or their equivalents (e.g. Hastings Townsite Suburban Lands or T.H.S.L., Granville Island, etc.). Detailed microfilm container listings for MCR 10, MCR 11, and MCR 35 (i.e. 1956-1977) are in the drawer with the microfilm (and in the "Property Tax Assessment Finding Aid).

Associated materials

Municipality of Point Grey assessment rolls are contained in series COV-S248; Municipality of South Vancouver assessment rolls are contained in series COV-S221.

Surveyor's field notes, upon which the assessed values were based, are series COV-S283 Property tax appraisal field notes. For assessment appeal records see Court of Revision supporting documents series COV-S41. Records documenting pre-incorporation assessments and levies by the Province of British Columbia may be found in AM619 British Columbia assessment rolls of unincorporated areas.

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