Series S283 - Property tax appraisal field notes

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Property tax appraisal field notes

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4.07 m of textual records

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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 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).

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Associated materials

To obtain the legal description of a property consult MCR 21, which is in street address order. This series contains the background documentation to the "Property tax assessment rolls", series COV-S435 Property tax assessment rolls, and is also associated with series COV-S711 Tax assessment maps..

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