Title and statement of responsibility area
General material designation
- textual record
Other title information
Title statements of responsibility
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
1906, 1930-1931; 1950-1973 (Creation)
- British Columbia. Property Taxation Branch
Physical description area
Publisher's series area
Title proper of publisher's series
Parallel titles of publisher's series
Other title information of publisher's series
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 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.