Land Tax Deferment Regulation (B.C. Reg. 57/98)

1 Definitions 1.1 Person with disabilities

2 Copy certified by Surveyor of Taxes to serve as agreement

3 Form of agreement to defer property taxes

4 Form of certification under section 2 by the Surveyor of Taxes

5 Repealed

6 Minimum equity required

7 Form of amending agreement

8 Copy certified by Surveyor of Taxes to serve as amending agreement

9 Form of certification of amending agreement by the Surveyor of Taxes Schedule Definitions

1 In this regulation: "Act" means the Land Tax Deferment Act; "applicant" means a person who applies to defer property taxes; "special agreement" means an agreement to defer property taxes used in any of the following circumstances: (a) the applicant is the holder of a lease, life estate or right to purchase registered against the land; (b) the applicant is one of many owners; (c) the eligible property is encumbered by a charge registered under the Land (Spouse Protection) Act or the Family Law Act. file:///D/HTML/bc85565.htm[14.01.2025 19:44:30]