This article focuses on the evolution of Canadian property assessment and taxation with respect to taxpayers’ rights and assessment regimes. To illustrate this evolution, the article focuses on the British Columbia system of real property assessment and taxation, undertaking a survey of some significant appeal rights within the statutory tax assessment scheme. This article also reviews the judicial interpretation and expansion of those appeal rights.
Assessment reviews and appeals, Assessment equalization
This article is based on a presentation by the author at the International Property Tax Institute, 9th International Conference, Kuala Lumpur, Malaysia, August 23, 2006.
Savage, J. (2007). The evolution of equitable property assessment in Canada. Journal of Property Tax Assessment & Administration, 4(2), 53-65. Retrieved from https://researchexchange.iaao.org/jptaa/vol4/iss2/4