Title and statement of responsibility area
General material designation
- textual record
Other title information
Title statements of responsibility
- Source of title proper: Title based on the contents of the series Ledger titles taken from original ledger covers.
Level of description
Edition statement of responsibility
Class of material specific details area
Statement of scale (cartographic)
Statement of projection (cartographic)
Statement of coordinates (cartographic)
Statement of scale (architectural)
Issuing jurisdiction and denomination (philatelic)
Dates of creation area
- British Columbia. Property Taxation Branch
Physical description area
Publisher's series area
Title proper of publisher's series
Parallel titles of publisher's series
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Statement of responsibility relating to publisher's series
Numbering within publisher's series
Note on publisher's series
Archival description area
Name of creator
The Property Taxation Branch first appears in the Public Accounts 1935/1936 as the Taxation Branch, replacing the Office of the Surveyor of Taxes while keeping the position Surveyor of Taxes as the head of the Branch. The functions of the branch are listed as Real Property, Amusements, Gasoline and Fuel Oil taxes etc. By 1986 the Branch name became the Real Property Taxation Branch and in 2002 it became the Property Taxation Branch. In general, the branch was part of the Revenue Division of the Ministry of Finance however from the period 2002 to 2005, it was part of the Ministry of Provincial Revenue and from 2005 to 2009, it was part of the Ministry of Small Business and Revenue.
Under the supervision of the Surveyor of Taxes, the Property Taxation Branch is responsible for the taxation of rural property, tax assistance provided to rural property owners through home owner grants and tax deferment. It also manages administration of municipal school taxes, taxation of real property on First Nations land, payment of property transfer taxes and rural property tax forfeiture.
Before the creation of the British Columbia Assessment Authority in 1974, the Taxation Branch was responsible for rural property assessment as well as taxation.
Scope and content
The series consists of various tax ledgers created by the Property Taxation Branch between 1950 and 1979. The ledgers were all created to manage taxation of alienated railway lands under An Act to Provide for Taxation of the Railway Belt Lands of the Esquimalt and Nanaimo Railway Company, SBC 1950, chap. 70 (repealed by the Miscellaneous Statutes Amendment Act, 2014, SBC 2014, c. 14, s. 54).
Records include a tax roll for 1950; tax instalment rolls, notices and calculations, 1950 to 1979; paid in full ledgers, 1950 to 1969 and summary ledgers, 1950 to 1979.