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Building valuation cards for business and industrial structures

Series consists of forms which often provide data on foundation, basement, attic, chimneys, etc., as well as including (in most instances) information on owner, year built, valuation, etc. Occasionally sketches of plans and other details also included. Arranged in legal description order.

Vancouver (B.C.). Assessment 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

Local improvements ledger

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.

Vancouver (B.C.). Assessment Division

Property tax appeal letters

Series consists of correspondence from individuals and agents who are appealing assessments on residential, commercial, and industrial property. The letters which initiated appeals heard by the Court of Revision contain, in some instances, descriptions of property owners' neighbourhoods (including socio-economic factors). Arranged by legal description.

Vancouver (B.C.). Assessment Division

Property tax appraisal field notes

Series consists of forms created during the process of determining the assessed value of buildings on properties in the city.

Forms list several addresses of single family dwellings with hand-written details about the corresponding buildings. Information on each property generally includes: Permit number; civic address; building type, dimensions and age; replacement value and depreciation; building configuration (number of floors and rooms, foundation type, presence of basement, roof type, exterior finish, type of construction, type of plumbing and heating), presence of a garage on the site, and the assessed value of the improvements for a 20 year range. In some instances, a small floor plan outline drawing has been made on the reverse of the form).

The records are arranged by legal land description. The series does not include the West End and Downtown (D.L. 185 and D.L. 541).

Vancouver (B.C.). Assessment Division

Property tax assessment maps

Series consists of records created during the process of determining assessments for real property in the City of Vancouver. Records consist of copies of portions of city sectional maps which have been mounted on board. The majority of the maps have been heavily annotated in pencil with information used to determine assessed values of properties, including most recent resale values, square footages, presence or absence of sewers in neighbourhoods, recent flooding, etc.

For many of the areas of the city there are two maps, one of which may have little or no annotation.

Vancouver (B.C.). Assessment Division

Property tax assessment rolls

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.

Vancouver (B.C.). Assessment Division

Real property appraisal cards

Series consists of real property appraisal cards covering residences, farm dwellings, duplexes, row houses, and small apartments. Affixed to each card is a small black and white photograph of the property. Each card contains a detailed description of the property and its appraised value. Arranged by roll number.

Vancouver (B.C.). Assessment Division