Definition of a Parcel of Land

Whereas there are a number of properties in the City of Castlegar that contain more than one parcel and will attract more than one parcel tax when one is imposed using section 200 and 201 of the Community Charter; And whereas the provisions of the Community Charter with respect to the definition of a parcel and the creation of a parcel tax assessment roll are inconsistent with the Assessment Act and are unfair to property owners while limiting municipalities from equitably distributing a parcel tax burden: Therefore be it resolved that the Province of British Columbia considers revising the Community Charter to include the provision that is included in the Assessment Act in chapter 20, part 1, section 5: Splitting and Grouping of Parcels If a building or other improvement extends over more than one parcel of land, those parcels, if contiguous, may be treated by the assessor as one parcel and assessed accordingly;