BILL 9 – 2005
GREATER VANCOUVER TRANSPORTATION AUTHORITY AMENDMENT ACT, 2005

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 Greater Vancouver Transportation Authority Act, S.B.C. 1998, c. 30, is amended by adding the following definition:

"assessment roll" has the same meaning as in the Assessment Act; .

2 Section 9 (3) (c) is amended by striking out "29.1, 30 or 46 (4)," and substituting "29.1 or 46 (4) or in Part 7,".

3 Section 15 (3) (c) is amended by striking out "30 (2)," and substituting "133 (1),".

4 Section 16 (3) (b) (ii) is amended by striking out "30 (5)," and substituting "133 (5),".

5 Section 21 (6) is amended by striking out "Highways Act" and substituting "Transportation Act".

6 Section 26 is amended

(a) by adding the following subsection:

(1.1) If taxes are assessed under Part 7, a municipality must collect those of the taxes that are assessed on the taxable parking area of, or on the taxable parking spaces in, parking sites located in the municipality, and the Surveyor of Taxes must collect those of the taxes that are assessed on the taxable parking area of, or on the taxable parking spaces in, parking sites located in any rural area, and, in this subsection, "parking site", "taxable parking area" and "taxable parking space" have the same meaning as in section 131. ,

(b) by repealing subsection (2) and substituting the following:

(2) In each year in which the authority assesses taxes under one or both of section 25 and Part 7,

(a) the municipality must pay to the authority,

(i) by August 1 of the year for which the taxes are assessed, all of the assessed taxes that have been collected by July 15 of that year, and

(ii) by December 31 of the year for which the taxes are assessed, the balance of the assessed taxes, whether or not all of the assessed taxes have been collected, and

(b) the Surveyor of Taxes must pay to the authority, by August 1 of the year for which the taxes are assessed, all of the assessed taxes, whether or not all of the assessed taxes have been collected. ,

(c) in subsection (4) (a) and (b) by striking out "Municipal Grants Act (Canada)," and substituting "Payments in Lieu of Taxes Act (Canada),", and

(d) by adding the following subsections:

(8) The minister may prescribe an administration fee the authority must pay to a municipality in relation to the collection of tax assessed under Part 7.

(9) A municipality may deduct the administration fee prescribed under subsection (8), in the manner and at the times prescribed by the minister, from the amounts payable by the municipality to the authority under subsection (2).

(10) The administration fee prescribed under subsection (8) may be different for different municipalities.

7 Section 27 is repealed and the following substituted:

Levy and collection of property taxes

27 (1) In this section, "owner" has the same meaning as in the Assessment Act.

(2) Subject to this Act and the Assessment Act, if the provisions of the Community Charter, the Local Government Act, the Taxation (Rural Area) Act or the Vancouver Charter apply in respect of the assessment, levy, collection or recovery of, or the addition of penalties and interest on, property taxes payable in respect of a particular property, those provisions apply in respect of the assessment, levy, collection or recovery of, or the addition of penalties and interest on, taxes assessed under section 25 of this Act on that property.

(3) Subject to this Act, if the provisions of the Community Charter, the Local Government Act, the Taxation (Rural Area) Act or the Vancouver Charter apply in respect of the assessment, levy, collection or recovery of, or the addition of penalties and interest on, property taxes payable in respect of a particular property, those provisions apply in respect of the assessment, levy, collection or recovery of, or the addition of penalties and interest on, taxes assessed under Part 7 of this Act on that property.

(4) If a tax is assessed on property under one or both of section 25 and Part 7, the collector of a municipality must, if the property is in that municipality, and the Surveyor of Taxes must, if the property is in a rural area,

(a) for any tax assessed under section 25, prepare and mail a notice, setting out the tax assessed under that section, to each person named in relation to the property on the assessment roll, and

(b) for any tax assessed under Part 7, prepare and mail a notice, setting out the tax assessed under that Part, to each person named in relation to the property on the parking site roll.

(5) For the purposes of subsection (4), the collector of the municipality or the Surveyor of Taxes, as the case may be, may, if a notice is to be provided to a person under subsection (4) (a) and a notice is to be provided to the same person under subsection (4) (b), combine those notices into one notice to that person.

(6) A notice provided under subsection (4) or (5) in respect of a property must

(a) form part of the tax notice under section 237 of the Community Charter, the taxation notice under section 21 (2) of the Taxation (Rural Area) Act or the tax statement under section 403 of the Vancouver Charter, as applicable, and

(b) set out

(i) the tax, if any, assessed under section 25 on the property, and

(ii) the tax, if any, assessed under Part 7 on the property.

(7) Each notice under subsection (4) or (5) must conform with any applicable specifications under the Community Charter, the Local Government Act, the Taxation (Rural Area) Act or the Vancouver Charter.

(8) Sections 130, 131 and 132 of the School Act apply in respect of assessment and taxation under section 25 of this Act.

8 Section 30 is repealed.

9 Section 30.1 (1) is amended by striking out "section 30," and substituting "Part 7,".

10 Section 130 is repealed.

11 The following Part is added:

Part 7 -- Parking Site Tax

Division 1 -- Interpretation

Definitions

131 In this Part:

"board" has the same meaning as in the Assessment Act;

"commissioner" has the same meaning as in the Assessment Act;

"improvements" has the same meaning as in the Assessment Act;

"land" has the same meaning as in the Assessment Act;

"motor vehicle" has the same meaning as in the Motor Vehicle Act;

"occupier" has the same meaning as in the Assessment Act;

"owner" has the same meaning as in the Assessment Act;

"parcel" has the same meaning as in the Assessment Act;

"parking site" means, in respect of land located in the areas of the transportation service region to which the parking tax under this Part applies, the part of the land and any improvements on the land that is used, available or designed for the parking of motor vehicles or 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 part 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;

"parking site roll" includes a revised parking site roll, a supplementary parking site roll and any amendments made to a parking site roll under sections 63 and 65 (10) of the Assessment Act;

"parking space" means

(a) the part of a parking site that is marked out, by painted lines or otherwise, as being intended or available for the parking of a single motor vehicle, or

(b) for an unmarked parking site, a part of it that is determined in the manner set out in a bylaw of the authority to be a parking space;

"parking tax" means tax assessed under this Part;

"property" includes land and improvements;

"property class" has the same meaning as in the Assessment Act;

"review panel" has the same meaning as in the Assessment Act;

"revised parking site roll" means a parking site roll as amended under section 143 (2) or 162;

"supplementary parking site roll" means a roll prepared under section 145;

"taxable parking area" means the area, calculated in the manner set out in a bylaw of the authority, of that part of a parking site that is not exempt under section 136 from assessment of parking tax;

"taxable parking space" means a parking space located in that part of a parking site that is not exempt under section 136 from assessment of parking tax;

"unmarked parking site" means a parking site or a part of a parking site that does not contain parking spaces marked as set out in paragraph (a) of the definition of "parking space".

Application of the Assessment Act

132 (1) Sections 36 and 39, Part 5, and sections 52, 55, 59 to 65, 66 (1) and (2), 67 and 68 of the Assessment Act apply to parking site rolls and the preparation of complaints against and appeals related to those rolls, and, for that purpose, a reference in those sections or that Part to a word or phrase set out in Column A is to be read as a reference to the word or phrase listed opposite in Column B.

(2) A reference in this Part to a section or Part of the Assessment Act referred to in subsection (1) is to be read as a reference to that section or Part if and to the extent it applies under this Part.

Division 2 -- Powers of Authority

Assessment of parking tax

133 (1) The authority may, by bylaw, assess a parking tax on one or both of

(a) the taxable parking area of parking sites located in the transportation service region, and

(b) the taxable parking spaces in parking sites located in the transportation service region.

(2) For the purposes of subsection (1), the authority may, by bylaw,

(a) determine the areas of the transportation service region to which the parking tax applies,

(b) establish the rate for the parking tax or establish different rates of parking tax for different areas of the transportation service region,

(c) set out the manner of determining which parts of an unmarked parking site constitute parking spaces,

(d) set out the manner in which the taxable parking area of a parking site is to be calculated, and

(e) exempt land, improvements and property classes from assessment of a parking tax.

(3) Parking tax must be set at a rate that is not greater than whichever of the following applies:

(a) if the parking tax is assessed on the taxable parking area of parking sites, $1.43 per square metre of taxable parking area;

(b) if the parking tax is assessed on the taxable parking spaces in parking sites, $45.13 per taxable parking space.

(4) On or before May 1 in each year, the authority must send to the collector in each municipality and to the Surveyor of Taxes a notice setting out the tax rates that are applicable to the parking tax assessed by the authority under subsection (1).

(5) Subject to subsection (6) of this section and section 16 (3), a bylaw made under subsection (1) of this section does not come into force until the bylaw is ratified by a resolution of the Greater Vancouver Regional District board of directors.

(6) A bylaw made under subsection (1) does not require ratification by the Greater Vancouver Regional District board of directors under subsection (5) before coming into force if

(a) the bylaw is made by the authority under subsection (1) in 2005 for one or more taxation years that include the 2006 taxation year, or

(b) the bylaw results in a decrease in the parking tax.

Parking site roll

134 (1) For the purposes of this Part, on or before December 31 of each year, the authority must complete a new parking site roll containing a list of each property that is in the transportation service region and that is liable to assessment of parking tax.

(2) A parking site roll must, for each property listed under subsection (1), contain the prescribed information.

(3) The authority must maintain the parking site roll, and the parking site roll must be available for public inspection during regular business hours at the office of the authority.

Provision of parking site rolls

135 (1) The authority must provide the following, as soon as they become available, to each municipality in the transportation service region that has taxable parking areas or taxable parking spaces and to the Surveyor of Taxes:

(a) the parking site roll completed under section 134;

(b) the revised parking site roll;

(c) an amendment to the parking site roll ordered or directed under section 63 or 65 (10) of the Assessment Act.

(2) Despite section 152 (1), the parking site rolls and amendments referred to in subsection (1) of this section must be provided to the municipality and the Surveyor of Taxes free of charge.

Exemptions

136 (1) Despite any other provision of this Part, the following are exempt from assessment of a parking tax:

(a) property that falls into a single property class if that property class is 1, 7 or 9;

(b) if property falls into 2 or more property classes, the portion, if any, of the property that is determined in the prescribed manner to fall into a property class exempt under this section;

(c) property that is, under section 131 of the School Act, wholly exempt from taxation under that Act;

(d) in the case of property that is, under section 131 of the School Act, partially exempt from taxation under that Act, the portion of the parking site on that property that is determined in the prescribed manner to be exempt from the assessment of parking tax;

(e) subject to subsection (4) of this section, each of the following that is exempt by bylaw of the authority made under section 133 (2) (e), to the extent, for the period and subject to the conditions provided in the bylaw:

(i) land or improvements or both;

(ii) a property class;

(iii) a type of land or improvements or both.

(2) Property is not exempt from parking tax unless it is exempt under subsection (1).

(3) Nothing in a regulation referred to in subsection (1) (b) or in any determination made under that regulation affects the classification of property under the Assessment Act as it applies for the purposes of property taxation.

(4) An exemption created by a bylaw does not have any effect in a calendar year unless the bylaw creating the exemption came into force on or before October 31 of the preceding calendar year.

(5) For the 2006 calendar year only, the date in subsection (4) is December 31.

(6) For the purposes of subsection (1) (e) (iii), a type of land or improvements or both may be defined on any basis the authority considers appropriate, including, without limitation, the following:

(a) the person or class of persons that owns or occupies the property;

(b) the use of the property.

(7) A bylaw that creates an exemption ceases to apply to property the use or ownership of which no longer conforms to the conditions necessary to qualify for exemption, and, after this, the property is liable to assessment of parking tax.

Role of assessment commissioner

137 (1) For the purposes of this Part, the assessment commissioner may enter into an agreement with the authority under which the authority delegates to the assessment commissioner some or all of the authority's powers and duties in relation to parking site rolls, including, without limitation, powers and duties in relation to the preparation of those rolls.

(2) If the assessment commissioner enters into an agreement described in subsection (1), the assessment commissioner, to the extent provided in the agreement, may delegate to any person, including an officer or employee of the British Columbia Assessment Authority, a power or duty of the assessment commissioner under the agreement.

(3) If the assessment commissioner delegates a power or duty in relation to parking site rolls to an officer or employee of the British Columbia Assessment Authority, the officer or employee, despite section 10 (e) of the Assessment Authority Act, is to exercise the power or perform the duty.

Occupiers of railway land

138 (1) If part of a parcel is, under section 25 (1) of the Assessment Act, treated as a separate parcel for the purposes of that Act and if that part of a parcel is, in whole or in part, liable to assessment of parking tax, that part of the parcel must be treated as a separate parcel for the purposes of this Part and a separate entry made on the parking site roll in respect of the land or improvements or both.

(2) If part of a parcel of railway land is treated as a separate parcel for the purposes of this Part under subsection (1) and if a part of the remainder of the parcel is also liable to assessment of parking tax, that part of the remainder must be treated under this Part as a separate parcel and a separate entry made on the parking site roll in respect of the land or improvements or both.

(3) If an owner or a lessee of a parcel described in subsection (1) gives notice under section 25 (4) of the Assessment Act, the authority must enter the name and address of the lessee on the parking site roll.

Land the fee of which is in the government

139 (1) Land, the fee of which is in the government, or in some person on behalf of the government, that is held or occupied otherwise than by, or on behalf of, the government, is, with the improvements on it, liable to assessment of parking tax in accordance with this section if all or part of that land is a parking site that is not exempt from assessment of parking tax.

(2) The land referred to in subsection (1) with the improvements on it must be entered in the parking site roll in the name of the holder or occupier, and the taxable parking area or the number of taxable parking spaces of the parking site must be determined in the manner set out in a bylaw made under section 133.

(3) This section applies, with the necessary changes and so far as it is applicable, to improvements owned by, leased to, held, or occupied by some person other than the government, located on land the fee of which is in the government, or in some person on behalf of the government.

(4) This section applies, with the necessary changes and so far as it is applicable, if land is held in trust for a tribe or band of Indians and occupied, in other than an official capacity, by a person who is not an Indian.

(5) As soon as the authority determines that

(a) land is held or occupied, or

(b) land ceases to be held or occupied

in the manner referred to in subsection (1), the authority must make an entry on a supplementary parking site roll.

(6) Subsection (5) does not apply in respect of land in a rural area.

Exempt land held by occupier

140 (1) Land, the fee simple of which is held by or on behalf of a person who is exempted from taxation under this Part, and which is held or occupied otherwise than by or on behalf of that person, is, with its improvements, liable to assessment of parking tax.

(2) The land and improvements referred to in subsection (1) must be entered in the parking site roll in the name of the holder or occupier, and the taxable parking area, or the number of taxable parking spaces, of the parking site must be determined in the manner set out in a bylaw made under section 133.

(3) This section applies to improvements owned by, leased to, held or occupied otherwise than by, or on behalf of, a person exempted from taxation under this Part, located on land the fee simple of which is held by or on behalf of a person exempted from taxation under this Part.

Land the fee of which is in the municipality

141 (1) Land, the fee of which is in the municipality, held or occupied otherwise than by, or on behalf of, the municipality, is, with the improvements on it, liable to assessment of parking tax.

(2) The land referred to in subsection (1) with the improvements on it must be entered in the parking site roll in the name of the holder or occupier, and the taxable parking area, or the number of taxable parking spaces, of the parking site must be determined in the manner set out in a bylaw made under section 133.

(3) This section applies, with the necessary changes and so far as it is applicable, to improvements owned by, leased to, held, or occupied by some person other than the municipality, located on land the fee of which is in the municipality, or in some person on behalf of the municipality.

(4) This section does not apply to any land or improvements that were exempted from taxation by the municipality under the terms of a lease agreement entered into before July 1, 1957.

Joint interests

142 If land or improvements or both are held or occupied in the manner referred to in section 26, 27 or 28 of the Assessment Act by 2 or more persons and there is no paramount occupier, parking tax must be assessed on that property in the names of those persons jointly.

Errors and omissions in completed parking site roll

143 (1) In accordance with section 156, the authority must notify a review panel of all errors or omissions in the parking site roll completed under section 134 except those errors or omissions corrected under subsection (2) of this section.

(2) Before March 16 of the year following the completion of the parking site roll under section 134, the authority may amend an individual entry in the completed parking site roll to correct an error or omission, with the consent of

(a) the owner of the affected property, and

(b) the complainant, if the complainant is not the owner of the affected property.

(3) Without limiting subsection (1), the authority must give notice to the review panel in respect of any of the following circumstances:

(a) because of a change of ownership that occurs after November 30 and before the following January 1 and that is recorded in the records of the land title office before that January 1,

(i) land or improvements or both that were not previously liable to assessment of parking tax become liable to assessment of parking tax, or

(ii) land or improvements or both that were previously liable to assessment of parking tax cease to be liable to assessment of parking tax;

(b) land or improvements or both that are referred to in section 139 or 140 are held or occupied by a person other than the owner of the fee simple, and the interest of the holder or occupier begins or ends after November 30 and before the following January 1.

Validity as confirmed by review panel

144 The revised parking site roll is, unless changed or amended under section 145 of this Act or section 63 or 65 (10) of the Assessment Act,

(a) valid and binding on all parties concerned, despite

(i) any omission, defect or error committed in, or with respect to, that parking site roll,

(ii) any defect, error or misstatement in any notice required, or

(iii) the omission to mail the notice, and

(b) for all purposes, the parking site roll of the authority until the next revised parking site roll.

Supplementary roll

145 (1) If, after the completion of a parking site roll, the authority finds that all or part of a property liable to assessment of parking tax was not included on the parking site roll, the authority must include the property or part on a supplementary parking site roll, or further supplementary parking site roll, subject to the conditions of inclusion governing the current parking site roll on which the property or part should have been included.

(2) If, after the completion of a parking site roll, the authority finds that all or part of a property liable to assessment of parking tax for a previous year was not included on the parking site roll for that year, the authority must include the property or part on a supplementary parking site roll or further supplementary parking site roll for that year, subject to the conditions of inclusion governing the parking site roll on which the property or part should have been included, but only if the failure to include the property or part is attributable to

(a) an owner's failure to disclose,

(b) an owner's concealment of particulars relating to the property or part,

(c) a person's failure to make a return, or

(d) a person's making of an incorrect return,

required under this or any other Act.

(3) Despite sections 143, 144 and 162, and in addition to its powers and duties under subsections (1) and (2) of this section, the authority may, at any time before December 31 of the year following completion of the parking site roll under section 134, correct errors and omissions in a completed parking site roll.

(4) The authority must not make a change or amendment that would be contrary to an amendment in the parking site roll ordered or directed by the board under section 63 or 65 (10) of the Assessment Act.

(5) Nothing in subsection (1), (3) or (4) of this section authorizes the preparation of a supplementary parking site roll, or the correction of a parking site roll, for the purpose of changing or updating a parking site roll later than 12 months after that parking site roll is completed.

Provisions applicable to supplementary parking site roll

146 (1) The duties imposed on the authority with respect to the annual parking site roll and the provisions of this Act relating to parking site rolls, so far as they are applicable, apply to supplementary parking site rolls.

(2) On receipt of a notice of complaint under section 155 in respect of a supplementary parking site roll, the authority must

(a) record receipt of the notice, and

(b) if the complaint is not resolved under section 143 (2), ensure the complaint is brought before a review panel at the next sitting of review panels.

Division 3 -- Inspection of Land and Records

Inspection powers

147 The authority may, for any purpose relating to the parking tax, including the preparation of a parking site roll and the determination of liability for assessment of the parking tax, enter into or on and inspect land and improvements.

Return of information

148 (1) Before or after the completion of a parking site roll, the authority may, by notice served personally or sent by mail, require a person who owns, occupies or disposes of property to provide to the authority, within 21 days or a longer period specified in the notice, information for any purpose related to the administration of this Part.

(2) The authority is not bound by the information provided but may, if the authority has reason to doubt its accuracy, calculate the taxable parking area of, or the number of taxable parking spaces in, the property in the manner and using information the authority believes to be correct.

Examination of records

149 (1) For the purposes of this Part, the authority must be given access to, and may examine and take copies of and extracts from, the records relating to any property the authority considers is or may be, or includes or may include, a parking site, and, for that purpose,

(a) the authority may enter on any property for the purposes of obtaining the access, examination, copies or extracts, and

(b) any person, including, without limitation, the government, government corporations and agencies, municipalities and regional districts, holding the records must, on request, provide every facility and assistance required for the entry, examination, copies and extracts.

(2) Any person who is required to provide every facility and assistance under subsection (1) (b), other than a local government, must do so without charge.

Disclosure

150 A person who has custody or control of information or records obtained or created under this Part must not disclose the information or records to any other person unless that disclosure is made

(a) in the course of administering this Part or the regulations or performing functions under them,

(b) to the assessment commissioner if the authority has delegated all or part of its responsibilities to the assessment commissioner under section 137 (1),

(c) in proceedings before a review panel, the board or a court of law, or

(d) to the person, or agent of the person, to whom or to whose property the information relates.

Sharing of information

151 Despite this Act and the Assessment Act, for any purpose relating to a parking site roll, including its preparation, maintenance, defence or revision,

(a) the authority may share with one or more of the assessment commissioner, the review panel and the board any information that is or may be included in a parking site roll, and

(b) the assessment commissioner, the review panel and the board may share with the authority any information that is or may be included in an assessment roll.

Use of and access to information in records

152 (1) Subject to the requirements of this section, if this Part or a regulation requires or authorizes the disclosure or public inspection or other use of or access to a record, including a parking site roll, a person may obtain a copy of the record or parking site roll on payment of any fee that may be set for the copy by the authority or by the chair of the board, as the case may be.

(2) A person must not, directly or indirectly, use the parking site roll or information contained in the parking site roll as follows:

(a) to obtain names, addresses or telephone numbers for solicitation purposes, whether the solicitations are made by telephone, mail or any other means;

(b) to harass an individual.

(3) A person who wishes to inspect or obtain a copy of a parking site roll may be required to complete a declaration in the prescribed form

(a) specifying the purpose for which the information is to be used, and

(b) certifying that the information contained in the record will not be used in a manner prohibited under subsection (2).

(4) A person who contravenes subsection (2) commits an offence.

Fines and penalties for offences

153 (1) A person who commits an offence under section 152 (4) is liable on conviction to a fine of not more than $10 000 or imprisonment for a term not longer than 2 years, or both.

(2) If a person is convicted of an offence under section 152 (4) and the court is satisfied that, as a result of the commission of the offence, the person acquired any monetary benefits or that monetary benefits accrued to the person, the court may order the person to pay a fine equal to the court's estimation of the amount of those monetary benefits.

(3) A fine under subsection (2) of this section is in addition to and not in place of the fine or punishment that may be imposed under subsection (1) and is not limited to the maximum fine referred to in subsection (1).

Division 4 -- Complaints

Complaints respecting completed parking site roll

154 Subject to the requirements in section 155, a person may make a complaint against an individual entry in a parking site roll on any of the following grounds:

(a) there is an error or omission respecting the name of a person in the parking site roll;

(b) there is an error or omission respecting the taxable parking area of, or the number of taxable parking spaces in, land or improvements, or both land and improvements;

(c) land or improvements, or both land and improvements, have been improperly determined to be a parking site;

(d) an exemption referred to in section 136 (1) (e) has been improperly allowed or disallowed;

(e) there is an error in the apportionment of property into 2 or more property classes for the purposes of section 136 (1) (b).

Notice of complaint

155 (1) A person who wishes to make a complaint under section 154 must file notice of the complaint with the authority.

(2) The notice of complaint must be filed with the authority no later than January 31 of the year following the year in which the parking site roll is completed under section 134 or changed or amended under section 145, as the case may be.

(3) The notice of complaint must

(a) clearly identify the property in respect of which the complaint is made,

(b) include the full name of the complainant and a telephone number at which the complainant may be contacted during regular business hours,

(c) indicate whether or not the complainant is the owner of the property to which the complaint relates,

(d) if the complainant has an agent to act on the complainant's behalf in respect of the complaint, include the full name of the agent and a telephone number at which the agent may be contacted during regular business hours,

(e) include an address for delivery of any notices in respect of the complaint,

(f) state the grounds on which the complaint is based under section 154, and

(g) include any other prescribed information.

Authority recommendations

156 Before March 16 of each year, the authority must, for the purpose of correcting an error or omission under section 143 that is not corrected with the consent of the owner of the affected property, recommend to a review panel changes to the parking site roll.

Notice of hearing

157 (1) If the authority receives a complaint and that complaint is not resolved under section 143 (2), the authority must

(a) set a time for a hearing of the complaint by a review panel before March 16,

(b) deliver notice of the hearing to the complainant's address for delivery, and

(c) if the complainant is not the owner of the property in respect of which the complaint is made, deliver notice of the hearing to each owner of that property.

(2) The authority is not required to deliver notice of the hearing to the owner of a property affected by a recommendation for change under section 156 if the recommendation

(a) results in a decrease in the area of the taxable parking area of, or in the number of taxable parking spaces in, the property, and

(b) does not result in the removal of an exemption.

(3) A notice under this section must include a statement that the recipient may file written submissions instead of appearing at the hearing.

Notice of withdrawal

158 (1) A complainant may apply to withdraw a complaint made under section 155 by filing with the authority a notice of withdrawal.

(2) The review panel may summarily dismiss the complaint referred to in subsection (1) of this section on consent of the authority.

(3) No appeal lies under section 163 in respect of a summary dismissal of a complaint under subsection (2) of this section.

Duties and powers of review panels

159 (1) A review panel may review and consider the parking site roll and the individual entries made in it in relation to one or more of the matters referred to in section 154 (a) to (e).

(2) For the purpose of subsection (1) of this section, a review panel may

(a) investigate the parking site roll and the individual entries made in it, whether or not the investigation is based on a complaint or on an authority recommendation, and

(b) direct amendments to be made to the parking site roll, subject to the requirements of subsections (4) to (6).

(3) Despite subsection (2) (b), the review panel may

(a) refuse to adjudicate a matter set for its consideration if the notice of complaint was not filed in accordance with section 155 (2), and

(b) summarily dismiss a matter set for its consideration if a notice of withdrawal is filed in accordance with section 158.

(4) A review panel must before March 16 complete

(a) any investigation referred to in subsection (2) (a) of this section, and

(b) adjudication of the matters in relation to a parking site roll set for its consideration under section 36 of the Assessment Act.

(5) If the review panel intends to direct that an amendment be made that is not based on a complaint or on a recommendation of the authority and the amendment would

(a) increase the taxable parking area of, or the number of taxable parking spaces in, the property, or

(b) result in the removal of an exemption referred to in section 136 (1) (e),

the review panel must order the authority to set a hearing in respect of the proposed amendment, giving the owner of the affected property an opportunity to make submissions.

(6) For the purposes of subsection (5) of this section, the authority must, at least 5 days before the hearing, deliver to the owner of the affected property a notice of the hearing and the notice must include

(a) particulars of the proposed amendment, and

(b) a statement that the owner may file written submissions instead of appearing at the hearing.

(7) The chair of the review panel may

(a) determine the procedures to be followed at proceedings of the review panel,

(b) administer an oath or solemn affirmation to a person or witness before his or her evidence is taken, and

(c) for the purposes of section 36 (2) of the Assessment Act, but subject to the requirement of subsection (4) of this section, adjourn the hearings from day to day or from time to time and from place to place within the geographic area of the review panel's jurisdiction.

(8) The chair of the review panel must make a record of a summary dismissal under section 158, a refusal to adjudicate a matter under subsection (3) (a) of this section and any decision made in relation to an investigation, adjudication or direction by the review panel.

(9) The chair of the review panel must provide the authority with information necessary to

(a) amend the parking site roll in accordance with a decision referred to in subsection (8), and

(b) provide sufficient notice under section 161 (1).

Burden of proof

160 In a hearing before the review panel, the burden of proof is

(a) on the complainant, or

(b) if the matter concerns an authority recommendation under section 156, on the authority.

Notice of decisions and corrections

161 (1) Before April 7 following the sitting of the review panel, the authority must deliver notice of the decision made by the review panel, or of its refusal to adjudicate the complaint made, to

(a) the owner of the property to which the decision relates, and

(b) the complainant, if the complainant is not the owner.

(2) Before April 7, the authority must deliver notice of the amendment made by the authority under section 143 (2) to

(a) the owner of the property to which the amendment relates, and

(b) the complainant, if the amendment resolved a complaint and the complainant is not the owner.

(3) Notice under subsection (1) or (2) of this section must include

(a) a statement that the decision or amendment may be appealed to the board in accordance with section 163, and

(b) information on the procedures to be followed for initiating the appeal.

Amendment of parking site roll

162 The authority must ensure that all amendments are made to the parking site roll in accordance with the directions of the review panel under section 159 (2) (b).

Division 5 -- Appeals

Appeals to board

163 (1) Subject to the requirements of subsections (2) to (4), a person may appeal to the board if the person is dissatisfied

(a) with a decision of a review panel under Division 4,

(b) with an omission or refusal of the review panel to adjudicate a complaint made under section 155, or

(c) with an amendment to the parking site roll under section 143 (2).

(2) The appeal must be based on one or more of the grounds referred to in section 154.

(3) A notice of appeal under this section and the prescribed appeal fee must be filed with the board on or before April 30 following the sitting of the review panel.

(4) The notice of appeal must

(a) clearly identify the property in respect of which the appeal is made,

(b) include the full name of the appellant and a telephone number at which the appellant may be contacted during regular business hours,

(c) indicate whether or not the appellant is the owner of the property to which the appeal relates,

(d) if the appellant has an agent to act on the appellant's behalf in respect of the appeal, include the full name of the agent and a telephone number at which the agent may be contacted during regular business hours,

(e) include an address for delivery of any notices in respect of the appeal,

(f) state the grounds on which the appeal is based, and

(g) include any other prescribed information.

(5) If a notice of appeal is deficient or if the prescribed appeal fee is outstanding, the chair of the board may in his or her discretion allow a reasonable period of time within which the notice may be perfected or the fee is to be paid.

(6) Without limiting any other jurisdiction it may have under this or any other enactment, the board has jurisdiction to determine

(a) appeals from decisions of the review panels under Division 4,

(b) appeals from omissions or refusals by the review panels to adjudicate complaints made under section 155 (1), or

(c) complaints about amendments to the parking site roll made under section 143 (2).

Copies of appeal to persons

164 If the board receives a notice of appeal in accordance with section 163, the board must promptly provide a copy of the notice to each of the following who is not the appellant:

(a) the owner of the property;

(b) the authority;

(c) the complainant before the review panel, if that person is not a person specified in paragraph (a) or (b).

Powers and duties of board in an appeal

165 (1) In an appeal under this Part with respect to a property, the board may consider, in relation to that property, any matter referred to in section 154 (a) to (e) to ensure that

(a) the parking site roll is accurate, and

(b) the provisions of this Act and the regulations are applied in a consistent manner.

(2) Nothing in subsection (1) of this section empowers the board to make a determination in respect of any property other than the property that is the subject of the appeal.

(3) The board may order the authority to reconsider and correct the determination of the taxable parking area of, or of the number of taxable parking spaces in, properties in all or part of the transportation service region, whether or not those properties are the subject of the appeal, if the board finds that

(a) the actual taxable parking areas of properties in all or part of the transportation service region are smaller than the taxable parking areas shown for those properties on the parking site roll,

(b) the actual number of taxable parking spaces in properties in all or part of the transportation service region is fewer than the number of taxable parking spaces shown for those properties on the parking site roll, or

(c) the taxable parking area or number of taxable parking spaces specified in the entry against which the appeal has been brought has been correctly determined, but the taxable parking area, or the number of taxable parking spaces, determined for similar properties in the transportation service region is smaller or fewer than the actual taxable parking area of, or the number of taxable parking spaces in, those properties.

(4) Despite section 145 (5), the authority must make the corrections ordered under subsection (3) of this section on a supplementary parking site roll.

Finances

166 (1) Each year on or before December 31, the government may submit a requisition to the authority for the amount required to cover the anticipated costs to the government, for the government's next fiscal year, of complaints and appeals under this Act to the review panels and the board.

(2) The authority must pay the amounts requisitioned under subsection (1) to the government in instalments at the times and in the manner prescribed.

(3) The government may require the authority to adjust the final instalment for a fiscal year so that the total amounts paid for the fiscal year cover the actual costs of the complaints and appeals referred to in subsection (1) for that fiscal year.

Division 6 -- Regulations and Review

Power to make regulations

167 (1) Without limiting section 46, the Lieutenant Governor in Council may make regulations under this Part

(a) respecting the preparation of parking site rolls, including, without limitation,

(i) the manner and form in which parking site rolls may or must be prepared,

(ii) the information that may or must be referred to for the purposes of their preparation,

(iii) the information that may or must be included,

(iv) the date or dates on or before which any information applicable to the preparation must be determined,

(v) the manner in which contiguous parcels may or must be treated for the purposes of parking site rolls, and

(vi) the effect of a completed parking site roll,

(b) respecting the notices that may or must be provided in relation to parking tax or a parking site roll, including, without limitation,

(i) the persons to whom the notices must be provided and the manner in which they may or must be provided,

(ii) the manner and form in which the notices may or must be prepared,

(iii) the information that may or must be referred to for the purposes of their preparation, and

(iv) information that may or must be included,

(c) respecting the delegation by the authority of its powers and duties in relation to parking site rolls,

(d) respecting access to, and copies of any portion or all of, a parking site roll, including, without limitation,

(i) fees payable for that access or those copies,

(ii) restrictions on the uses to which information from, or copies of, any portion or all of a parking site roll may be put, and

(iii) declarations or certifications that may or must be required from persons wishing to obtain access to, and copies of, any portion or all of a parking site roll,

(e) respecting the manner of determining which portions, if any, of a property fall into a property class exempt from assessment of parking tax,

(f) respecting the manner of determining which portion, if any, of a parking site is exempt from the assessment of parking tax,

(g) respecting complaints and appeals of or related to a parking site roll,

(h) respecting the information that must be included in a notice of complaint or a notice of appeal,

(i) respecting appeal fees,

(j) respecting the times and the manner in which instalments of amounts requisitioned under section 166 (1) must be paid to the government,

(k) establishing the amounts and frequency of instalments referred to in subsection 166 (2),

(l) defining words and expressions used but not defined in this Act, and

(m) prescribing a form for the purpose of section 152 (3).

(2) Without limiting subsection (1), on the recommendation of the minister after consultation with the authority, the Lieutenant Governor in Council, for the purposes of that subsection, by regulation may

(a) provide powers and duties to the authority in relation to parking tax and parking site rolls, including, without limitation, their preparation, review and amendment and any related notices, complaints and appeals,

(b) apply provisions of the Assessment Act or other enactments in relation to a parking site roll, including, without limitation,

(i) its preparation, review and amendment, and

(ii) any related notices, complaints and appeals, and

(c) despite section 9 (3) (c) and without limiting section 9 (3) (d), authorize the authority to delegate any or all of its powers and duties in relation to parking site rolls, on the terms and conditions the authority considers appropriate, to the assessment commissioner.

(3) The powers and duties that may be provided to the authority under subsection (2) (a) include, without limitation, the assessment commissioner's powers and duties under the Assessment Act or the Assessment Authority Act in relation to the property tax and assessment rolls, including, without limitation, their preparation, review and amendment and any related notices, complaints and appeals.

Review of Part

168 Within 10 years after the coming into force of this Part, the government must initiate a review of this Part to determine what changes, if any, should be made.

12 The following section is added:

Commencement

169 (1) This Act, except sections 29 (3), 38, 43, 47 to 50, 92, 120 and 121, comes into force by regulation of the Lieutenant Governor in Council.

(2) Section 29 (3) comes into force on October 1, 2001.

(3) Sections 38, 43, 47 to 50, 92, 120 and 121 come into force on March 31, 1999 or on an earlier date set by regulation of the Lieutenant Governor in Council.

Consequential Amendments

Assessment Act

13 Section 31 (1) of the Assessment Act, R.S.B.C. 1996, c. 20, is amended by striking out everything after "review and consider" and by adding the following paragraphs:

(a) the annual assessments of land and improvements in British Columbia, and

(b) in accordance with the Greater Vancouver Transportation Authority Act, parking site rolls as that term is defined in section 131 of that Act.

Taxation (Rural Area) Act

14 Section 21.1 (2) (b) of the Taxation (Rural Area) Act, R.S.B.C. 1996, c. 448, is amended by striking out "section 25" and substituting "section 25 or Part 7".

Commencement

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