Finding Aid for: COURT OF REVISION (ASSESSMENT) MINUTES
Series 427
Court of Revision (Assessment) minutes
- Part Of:
- Court of Revision (Assessment) minutes
- Type
- Municipal Records
- GMD
- textual records
- Date
- 1896-1974
- Level:
- Series
- Series No.:
- 427
- Physical Description:
- 35 cm of textual records
- Scope:
- Series consists of minutes of meetings (and attachments) of the municipal Court of Revision for assessments. Series is arranged in two sub-series: 1) Court of Revision of the municipal assessment roll (1896-1972); and, 2) Court of Revision of assessments for Local Improvement Districts and bylaws (1933-1974). Minutes record the nature of appeals heard and decisions made. Attachments to the minutes include lists of appellants, along with property assessment values and changes made by decision of the Court. Records do not include minutes of the Court of Revision of the municipal assessment roll for the years 1909, 1945, 1947, and 1949, and for years after 1972. Records do not include minutes of the Court of Revision of local improvement assessment rolls for 1935, 1936, 1938, 1940, 1941, 1944-1949, 1961, 1967, and 1973, and for years after 1974. Records of the proceedings of the Court of Revision of local improvement assessment rolls were physically integrated with those of the Court of Revision of municipal assessment rolls prior to 1933, and are arranged as part of Sub-series 1. These include minutes for 1924, 1925, 1926, and 1928. Also included in Sub-series 1 are minutes of the Court of Revision of the North Fraser Dyking District No. 1 for 1920 and 1921, and of the Mitchell Island Dyking and Drainage District for 1954
- History / Biographical:
- The Court of Revision for assessments was established by Council, normally on an annual basis, to hear appeals from property owners of land assessments for purposes of property taxes and of local improvement charges. Property assessments were carried out by a municipal assessor until 1974, when responsibility for assessment activities was assumed by the provincially-mandated B.C. Assessment Authority. An independent Property Assessment Review Panel was later mandated to hear appeals of these assessments, although municipal Council continued to appoint a Court of Revision for local improvement assessment rolls through 2003
- Accession No.:
- 1985 87
- Name(s):
- Court of Revision (Assessment)
North Fraser Dyking District No. 1
Mitchell Island Dyking and Drainage District