Series GR-3880 - Property Taxation Branch general office files

Title and statement of responsibility area

Title proper

Property Taxation Branch general office files

General material designation

  • textual record
  • cartographic material
  • multiple media

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  • Source of title proper: Title based on the contents of the series.

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Series

Reference code

GR-3880

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Edition statement of responsibility

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Statement of scale (cartographic)

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Issuing jurisdiction and denomination (philatelic)

Dates of creation area

Date(s)

  • 1911-1985 (Creation)
    Creator
    British Columbia. Property Taxation Branch

Physical description area

Physical description

3 m of textual records

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Archival description area

Name of creator

(1936-)

Biographical history

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.

Custodial history

Scope and content

The series consists of general office files created by the Property Taxation Branch and its predecessor, the Surveyor of Taxes, between 1911 and 1985.

The files are arranged by subject, and are primarily regional, village and fire district files. They contain correspondence, boundary maps created for assessment or collection districts, memos regarding taxation policy, tax rate summaries and other records relating to provincial taxation issues. There are also some policy and correspondence files relating to railways, BC Hydro, BC Assessment Authority, federal lands, various applicable acts, mobile homes and home owner grants.

Notes area

Physical condition

Immediate source of acquisition

Transferred from the Real Property Taxation Branch in 1994 under schedule 105080.

Arrangement

Archival selection was carried out before the arrangement and description; approximately 40% of the records, consisting of routine administrative records and vouchers, were selected for destruction.

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There are no access restrictions.

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Accruals

General note

Accession number(s): 87-0140

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