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