1992 Legislative Session: 1st Session, 35th Parliament
FIRST READING


The following electronic version is for informational purposes only.
The printed version remains the official version.


MINISTER OF FINANCE AND
CORPORATE RELATIONS

BILL 51 -- 1992

BRITISH COLUMBIA TRANSIT AMENDMENT ACT, 1992

HER MAJESTY, by and with the advice and consent of the Legislative Assembly of the Province of British Columbia, enacts as follows:

1 Section 1 (1) of the British Columbia Transit Act, R.S.B.C. 1979, c. 421, is amended by adding the following definition:

"funding obligation" means, in respect of the annual cost of funding the public passenger transportation system in a regional transit service area represented by a regional transit commission, the portion of that annual cost that is, under section 10.1, to be contributed by the commission; .

2 Section 10.1 (1) is amended by striking out "Where" and substituting "Subject to section 11.11, where".

3 Section 11 (1) (d) is amended by striking out "in accordance with section 14 or adopt a bylaw under section 12, or both." and substituting "in accordance with one or more of sections 11.3, 12 and 14."

4 Section 11.1 (2) is repealed and the following substituted:

(2) Subject to section 11.11, where a regional transit commission is required, under section 10.1, to contribute its funding obligation, the commission shall, by regulation,

(a) prescribe a tax on the net taxable value of land and improvements in its regional transit service area, other than on land and improvements that are taxable for school purposes only by special Act, that is sufficient, based on the estimated annual cost less the estimated annual revenue from the public passenger transportation system accruing to the commission, to allow the commission to meet its funding obligation, or

(b) with the approval of the Lieutenant Governor in Council,

(i) dispense with the tax under paragraph (a) or prescribe a lesser tax than that required under paragraph (a), and

(ii) raise the amount required in accordance with one or more of sections 11.3, 12 and 14.

5 The following section is added:

Vancouver Regional Transit Commission
funding for fiscal year 1992-93

11.11 (1) In this section

"deficiency" means the difference between the funding obligation of the Vancouver Regional Transit Commission for the fiscal year ending March 31, 1993 and the amount contributed by it as authorized under subsection (2) for that period;

"Vancouver Regional Transit Commission" means the regional transit commission established under section 18 to represent the regional transit service area that includes the greater Vancouver metropolitan area.

(2) The Vancouver Regional Transit Commission

(a) may, by a regulation made under section 11.1 (2) in respect of the fiscal year ending March 31, 1993 and approved by the Lieutenant Governor in Council, raise less than the amount that the commission requires to meet its funding obligation for that fiscal year, and

(b) may contribute less under section 10.1 than its funding obligation for that fiscal year.

(3) Where the Vancouver Regional Transit Commission has, under subsection (2), contributed less than its funding obligation for the fiscal year ending March 31, 1993 or where, as a result of the extension, under section 11.1 (2.2), of the Vancouver Regional Transit Commission Regulation No. 14 - 1991, B.C. Reg. 105/91, the commission raises and contributes less than its funding obligation for the fiscal year ending March 31, 1993,

(a) the portion of the annual cost of providing transit services in the regional transit service area represented by the Vancouver Regional Transit Commission that is to be contributed by the authority for that fiscal year shall be increased by an amount equal to the deficiency,

(b) interest shall accrue on the deficiency at the rate and in the manner prescribed, and

(c) the commission shall, for the fiscal year ending March 31, 1994, raise under section 11.1 and contribute

(i) the funding obligation for that fiscal year,

(ii) the deficiency, and

(iii) the interest that has accrued on the deficiency under paragraph (b).

6 Section 11.2 is amended

(a) by striking out "11.1" wherever it appears and substituting "11.1, 11.3", and

(b) in subsection (1) by striking out "either of" and substituting "any of".

7 The following sections are added:

Parking tax

11.3 (1) In this section

"improvements" means improvements as defined in the Assessment Act;

"land" means land as defined in the Assessment Act;

"motor vehicle" means motor vehicle as defined in the Motor Vehicle Act;

"parking site" means, in respect of land located in an area referred to in a bylaw or regulation under subsection (3) (a), the portion of the land and any improvements on the land that is used, available or designed for the parking of motor vehicles and for any purpose that is in any way related or ancillary to that parking, whether or not there is a fee for that parking and whether or not the parking is available to the general public, and includes, without limitation, any portion of the land and the improvements on the land

(a) that provides access to the space used, available or designed for parking, including, without limitation, ramps, driveways, turning areas and places on which motor vehicles may be driven,

(b) that separates or marks parking spaces, lanes for driving and other spaces, whether by way of painted markings or by curbs, walls, columns, pillars or other objects,

(c) on which is constructed a booth or other improvement for the use or occupancy of one or more parking attendants, and

(d) on which is erected anything in any way related or ancillary to parking, including, without limitation, lighting for the parking site and machines or devices used, available or designed for one or more of the collection of parking fees, the provision of parking tickets and the insertion of parking cards

but does not include the whole or any part of any land or improvements in the applicable areas that is exempted by the regulations;

"residential parking" means parking by persons who, as a result of being owners or lessees of or tenants in a residential dwelling unit, as defined in section 12 (1), in a specific building, have an exclusive right to park on the whole or any specific part of a parking site that is located in or in close proximity to the building, whether or not there is an additional charge for the residential parking over the purchase price, lease payment or rent paid for the residential dwelling unit;

"taxable parking area" means the area, calculated in the prescribed manner, of that portion of a parking site that is not used or available solely for residential parking.

(2) Subject to subsection (4),

(a) a municipality may adopt a bylaw imposing a parking tax on the taxable parking area of parking sites located in the municipality, and

(b) a regional transit commission may, by regulation, prescribe a parking tax on the taxable parking area of parking sites located in the regional transit service area represented by the commission.

(3) Subject to subsection (4), the tax referred to in subsection

(2) shall be set at a flat rate per square metre of taxable parking area and the bylaw or regulation referred to in subsection (2) may, without limitation,

(a) determine the areas of the municipality or regional transit service area to which the tax applies, and

(b) establish the rate for the tax or establish different rates of tax for different areas of the municipality or regional transit service area.

(4) A bylaw or a regulation under this section does not take effect until it has been approved by the Lieutenant Governor in Council.

Parking tax assessment roll

11.4 (1) In this section and sections 11.5 and 11.6 "named person" means

(a) where the parking site is located in a regional transit service area established under section 18 (1), a person named by the regional transit commission representing that transit service area, or

(b) in any other case, a person named by the council of the municipality in which the parking site is located.

(2) Before a parking tax is imposed on a parking site under section 11.3, an assessor, a municipal collector or a named person shall, at the direction of the municipality or regional transit commission that is imposing the tax, prepare a parking tax assessment roll.

(3) The assessor, collector or named person shall enter in the parking tax assessment roll for each parking site assessed,

(a) the name of the owner of the parking site,

(b) the total area of the parking site,

(c) the taxable parking area of the parking site, and

(d) any other information required by the regulations.

(4) The assessor, collector or named person shall, within 21 days after completing the parking tax assessment roll, mail to the owner of every parking site that is to be taxed under section 11.3, a notice in the appropriate or prescribed form giving the particulars of the total area and the taxable parking area of the parking site as shown on the parking tax assessment roll.

Revision of parking tax assessment roll

11.5 (1) The assessor, collector or named person shall, at the direction of the municipality or regional transit commission imposing the tax, revise the parking tax assessment roll to

(a) reflect any changes in the size or number of parking sites in the areas that are subject to the tax,

(b) add reference to any parking sites not previously included or subject to the tax,

(c) reflect any changes in the use of any parking sites or of any properties within the areas subject to the tax that, after the completion of the parking tax assessment roll, became, included, ceased to be or ceased to include a parking site, and

(d) make any corrections to the parking tax assessment roll deemed necessary by the municipality or commission.

(2) Where a revision is to be made to the parking tax assessment roll under subsection (1), the assessor, collector or named person shall, within 21 days after completing the revision, mail to the owner of every parking site in respect of which a revision was made, a notice in the appropriate or prescribed form giving the particulars of the proposed revision.

Appeal

11.6 (1) A person may appeal to the Assessment Appeal Board established under the Assessment Act where the person is of the opinion that one or more of the following errors exist in the parking tax assessment roll:

(a) the name of a person has been wrongfully entered on or omitted from the parking tax assessment roll;

(b) land or improvements, or both land and improvements, have been wrongfully entered on or omitted from the parking tax assessment roll;

(c) the total area or taxable parking area of a parking site has been improperly determined or recorded;

(d) an exemption has been improperly allowed or disallowed;

(e) an assessor, collector or named person made revisions to the parking tax assessment roll in a manner not authorized by section 11.5 (1) or failed to make revisions to the parking tax assessment roll as required by section 11.5 (1).

(2) Subject to subsections (3) to (5), Parts 5 to 7 of the Assessment Act apply to an appeal under subsection (1).

(3) Without limiting subsection (2), in an appeal under this section, the Assessment Appeal Board has and may exercise with reference to the parking site in respect of which the appeal is made

(a) the powers referred to in section 69 of the Assessment Act, and

(b) the power to alter the entry that has been or is proposed to be made respecting one or both of the total area and the taxable parking area of the parking site.

(4) The last day for starting an appeal under subsection (1) is,

(a) where the basis of the appeal is that the assessor, collector or named person failed to make a revision to the parking tax assessment roll that ought to have been made, the date that is 30 clear days after the earlier of

(i) the date that the appellant became aware that the revision was not made, and

(ii) the date of the first of the notices referred to in section 12.2 (3) and (7) that is mailed after the date on which the revision ought reasonably to have been made, or

(b) in any other case, the date that is 30 clear days after the date of the notice mailed under section 11.4 (4) or 11.5 (2), as the case may be.

(5) The Assessment Appeal Board shall, not later than 45 clear days after the date on which it receives the notice of appeal and fee required under section 68 of the Assessment Act, send a copy of the notice of appeal to each of the following who is not the appellant:

(a) the owner of the parking site;

(b) the assessor, collector or named person who prepared the parking tax assessment roll or revision;

(c) the regional transit commission representing the regional transit service area, if any, in which the parking site is located;

(d) the municipality in which the parking site is located or, if the parking site is located in a rural area, the Surveyor of Taxes.

8 Section 12 is amended

(a) in subsection (13) by striking out "except" and substituting "including", and

(b) in subsection (17) by striking out "section 11 or 11.1." and substituting "section 11, 11.1 or 11.3."

9 Section 12.2 is amended

(a) by striking out "11.1" wherever it appears and substituting "11.1, 11.3", and

(b) by repealing subsection (6) and substituting the following:

(6) Sections 143 to 145 of the School Act apply for assessment and taxation under this Act.

(7) Notwithstanding subsections (3) to (5), a notice in respect of tax payable under section 11.3 may, if prepared and mailed before December 31, 1992,

(a) be prepared and rendered separately from the taxation notice referred to in subsection (3), and

(b) set out the amount, details and particulars of the tax payable under section 11.3 without reference to any other taxes.

10 The following section is added:

Payment of parking tax

12. (1) Where a tax notice referred to in section 12.2 (7) is prepared and rendered separately from the taxation notice referred to in section 12.2 (3), the parking taxes to which the tax notice relates are payable on the date that is 60 clear days after the date of the tax notice.

(2) Parking taxes referred to in subsection (1) and any percentage additions that are unpaid on the date that is 243 clear days after the date of the notice shall be deemed to be taxes in arrear and are subject to the applicable provisions of the Municipal Act, the Taxation (Rural Area) Act and the Vancouver Charter.

(3) Parking taxes referred to in subsection (1) and any percentage additions that are unpaid on the date that is the first anniversary of the date on which the taxes were deemed, under subsection (2), to be taxes in arrear shall be deemed to be delinquent taxes and are subject to the applicable provisions of the Municipal Act, the Taxation (Rural Area) Act and the Vancouver Charter.

11 Section 13 (1) is amended by striking out "and" at the end of paragraph (a) and by adding the following:

(a.1) any parking tax under section 11.3; and .

12 Section 18 (7) (c) is amended by striking out "11.1," and substituting "11.1, 11.3,".

13 Section 19 (2) is amended by striking out "Education (Interim) Finance Act," and substituting "School Act,".

14 Section 24 is amended by striking out "and" at the end of paragraph (e) and by adding the following:

(g) respecting interest that may accrue and become payable under section 11.11 on a deficiency as that term is defined in that section,

(h) exempting any land or improvement from taxation as a parking site under section 11.3,

(i) respecting the manner of calculating the taxable parking area of a parking site under section 11.3,

(j) respecting the information to be included in a parking tax assessment roll under section 11.4, and

(k) respecting the form of any notice that may be given under this Act.

Commencement

15 This Act comes into force by regulation of the Lieutenant Governor in Council.


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