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.
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. Some of the entries show property owners' names, as well as the legal land description of the property.
Point Grey (B.C.). Finance and Assessment Department