Tax assessment

Taxonomy

Code

Scope note(s)

  • Here are entered works on the valuation of property for determining the amount of tax liability.
  • See also: Real property tax

Source note(s)

  • GR and MS subject headings

Display note(s)

Hierarchical terms

Tax assessment

Equivalent terms

Tax assessment

Associated terms

Tax assessment

16 Archival description results for Tax assessment

16 results directly related Exclude narrower terms

Commission on Property Assessment and Taxation records

  • GR-0362
  • Series
  • 1975-1976

This series consists of the records of the commission of Inquiry on Property Assessment, 1975-1976, including: exhibits, transcripts of evidence, minutes of meetings, correspondence, reports, memoranda, working papers and statistics. Contains photocopies of files on assessment and taxation created by the Select Standing Committee on Municipal Affairs and Housing of the British Columbia Legislature.

British Columbia. Commission of Inquiry on Property Assessment and Taxation

Land valuation and appraisal reports

  • GR-0952
  • Series
  • 1970-1975

This series consists of Land valuation and appraisal reports done by and for the Lands Inspection Division, 1970-1975.

British Columbia. Lands Service

Taxation summaries and statements

  • GR-1444
  • Series
  • 1906, 1930-1931; 1950-1973

The series consists of four folders of summaries and statements created by the Taxation Branch and its predecessor body the Surveyor of Taxes between 1906 and 1973.

Folder 1 contains compiled statements of ownership and assessment of timbered parcels on Vancouver Island and some adjacent islands, 1930.
Folder 2 contains miscellaneous tax statements showing revenue and estimates of tax on certain types of properties between 1900 and 1930, compiled around 1931.
Folder 3 contains particulars of taxation of timberland class from 1943 to 1969, compiled between 1950 and 1973.
Folder 4 contains an assessment roll of the Fruitland Rural School District from 1906.

British Columbia. Property Taxation Branch

Property tax assessment rolls

  • GR-1637
  • Series
  • 1889-1890

This series contains property tax assessment rolls for the Cowichan Assessment District, 1889 and 1890.

British Columbia. Surveyor of Taxes

Property tax assessment rolls

  • GR-1999
  • Series
  • 1876-1948

Records consist of property tax assessment rolls administered according to the Taxation Act and the Public Schools Act for the collection of real property taxes, school taxes etc..

The finding aid for this series of microfilmed assessment rolls is comprised of two parts: (a) the three volume hard copy of the master index which is also available on reel B-00400 and (b) the microfilm reel list.

To locate the assessment roll for a given area, the researcher should be able to identify the assessment district in which the property is located. Next, the three volume master index should be consulted to ascertain the extent of assessment rolls available for each assessment district.

Entries in the master index refer to districts by year and note the existence of internal indexes which are arranged by the name of the property holder. In addition to the names of the assessor, deputy, court of revision, etc., the master index lists the type of assessment roll and the rates of taxation.

Once the assessment district, the assessment roll volume number and the year have been determined, the researcher should consult the microfilm reel list to obtain the number of the microfilm reel containing the desired assessment roll.

British Columbia. Surveyor of Taxes

Assessment roll

  • GR-2000
  • Series
  • 1893-1899

Assessment roll, 1893-1899, for Dewdney district municipality incorporated 7 April 1892. For definition of the boundaries of the municipality, see British Columbia Gazette, 1892, page 482.

Dewdney, Corporation of the District of

Case files from assessment appeals

  • GR-2830
  • Series
  • 1929-1931

Case files from Assessment appeals from the Court of Revision. Also one file of "Notice of Appeal" forms, 1930 and 1931.

British Columbia. Supreme Court (Vancouver)

Assessment appeal books

  • GR-3657
  • Series
  • 1924-1965

The series consists of records created by the British Columbia Taxation Branch, and its predecessor body the Superintendent of Taxes, between 1924 and 1965. The series contains books which record the outcome of Court of Revision appeals held on the Gulf Islands regarding the assessment of property for taxation purposes. The series also includes a transcript of proceedings from 1959 regarding an appeal by the Saanich Municipality against the assessment roll.
The records consists of the following files:
File 1: Court of Revision held at Ganges, Salt Spring Island, B.C., 1924-1957
File 2: Court of Revision held at Mayne Island, B.C., 1927-1948
File 3: Court of Revision held at Galiano Island, B.C., 1929-1948
File 4: Court of Revision held at Port Washington, B.C., 1929-1948
File 5: Provincial Assessor's appeal book for Gulf Islands assessment district, 1958-1965
File 6: Court of Revision : school district 61, 1959.

British Columbia. Property Taxation Branch

Cariboo district : tax assessment rolls

  • GR-4111
  • Series
  • 1888, 1890, 1892

Series consists of Schedule B tax assessment rolls created by Government Agents or other government officials for the Cariboo District. There are rolls for Barkerville for the years 1888, 1890, and 1892 (two pages) and one roll for Quesnelle [Quesnel] for the year 1890. The records include names, occupation, numbers of livestock, lot information, and assessments for real property, wild land, personal property, and income taxes as well as dates of notice, total assessed taxes, and provincial revenue taxes.

British Columbia. Government Agent (Cariboo District)

Land assessment registers

  • GR-4167
  • Series
  • 1900-1912

This series consists of registers used to record land assessment values from 1900-1912. All records are likely related to the Kootenay, Similkameen and Okanagan areas, primarily around Osoyoos to Trail. The registers were likely created by the local Government Agent or Assessor for the provincial Surveyor of Taxes as part of the creation of property tax assessment rolls. The registers list the property description, owner, value. Some volumes may also describe the property’s assets, such as buildings, cultivated land, orchards, available water, available timber land, roads, distance to schools or post offices.

British Columbia. Surveyor of Taxes

Victoria District property tax assessment rolls and real estate tax records

  • GR-4168
  • Series
  • 1865-1886

This series consists of property tax assessment rolls and other records related to real estate or land tax in Victoria and the surrounding area. The records range in date from 1865-1886. The records may have been created by local government tax Assessors and Collectors, or the Surveyor of Taxes. Property tax assessment rolls are administered according to the Taxation Act and the Public Schools Act for the collection of real property taxes, income taxes, school taxes etc. Records record the name of the property owner, date, a description of the property and its value. Some records include additional information or also document the collection of fees related to trade licences, liquor licences, fire insurance companies, etc.

British Columbia (Colony). Treasury Dept.

Cornelius O'Keefe family personal and business papers

Business and personal papers of Cornelius O'Keefe family and ranch, Vernon, B.C. Collection includes receipts, journals, account books, inventories, stock books, and business correspondence, 1887-1945, newspaper cuttings, inspirational tracts, diplomas, and family papers; O'Keefe Ranch Tax Assessment Rolls; correspondence relating to St. James' Roman Catholic Church, Vernon, 1909-1916; documents pertaining to Kamloops and Vernon Theatres, 1912-1916. Collection also includes correspondence of ranch foreman, J.H. Cousins.