James D. Fraser

17.5.05

A hallmark of the assessment and taxation of property in B.C. is the principle of equity: taxing authorities must deal even-handedly with all taxpayers in a municipality or rural area, and all taxpayers within a class must be treated in the same way. This is a brief overview of the statutory basis of duties and powers of the Assessor and the Board in the context of recent developments in the case law concerning the application of equity in assessments, and some practical observations on the use of equity in an assessment appeal.