WHEREAS BC Assessment Authority BCAA prepares a final assessment roll report that it refers to as its Final Final Report after all assessment appeals have been finalized and these reports are currently backlogged approximately 15 years; AND WHEREAS from time to time regional districts are required to adjust taxation requisitions as a result of successful assessment appeals to BCAA for previous years and, in order to ensure that fair and equitable adjustments to all participants of a service are made, regional districts require BCAAs Final Final Report: THEREFORE BE IT RESOLVED that the Union of BC Municipalities request that the provincial government take steps to address the backlog of assessment appeals to allow BC Assessment Authority to produce its Final Final Assessment Rolls and ensure that the necessary information is available to local governments in a timely manner.
MINISTRY OF SMALL BUSINESS AND REVENUE The Board has gained good cooperation with the assessment community to encourage the resolution of the majority of appeals within each appeal year. The backlog of older appeals year 2002 and older has been almost eliminated over the last 3 years. As of August 31, 2007 there are about 372 appeals outstanding for 2006 and previous years. About 25,000 appeals were filed during that period. Of these outstanding appeals, some are being held pending resolution of jurisdictional disputes between First Nations and other taxing jurisdictions. Resolution of these disputes is not within the Boards jurisdiction. Other outstanding appeals are pending resolution subject to Court decisions which have not yet been made. Some active appeals are not completed in the appeal year they are filed due to their complexity and to allow time for possible settlement through alternative dispute resolution methods. 47 or about 13 per cent of the outstanding appeals are scheduling for hearings. About 7 per cent of the outstanding appeals have been resolved and final orders are in the process of being issued.