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Appealing a Managed Forest Property

Appealing a Managed Forest Property

Background

The Assessment Act, Section 24 provides that Managed Forest Land (Class 07 under The Prescribed Classes of Property Regulation (BC Reg. 438/81)) must be valued using regulated rates prescribed by BC Assessment.

Each year, the BC Assessment Managed Forest Team is responsible for ensuring that the regulated rates for managed forest land are updated to reflect changes in the timber market over the previous year. The rates are developed  by collecting data from various sources including Statistics Canada and the Ministry of Forests, Lands and Natural Resource Operations (FLNRO) for the calendar year 2 years prior to the Assessment Roll, eg: 2015 data for the 2017 Roll. This data is then used for the three managed forest rate type calculations (Bare Land, Coastal Cut Timber, and Interior Cut Timber) to determine the new regulated rates for all managed forest land.

These new regulated rates are presented to BC Assessment's Board of Directors as recommendations. Upon approval by the Board, the rates are then adopted by the government by way of an Order in Council (OIC) and inserted into Schedules B, C and D of the Managed Forest Land and Cut Timber Values Regulation (BC Reg. 90/2000).

Procedure for appealing a Managed Forest Property 

Section 32 (1) of the Assessment Act sets out the grounds of appeal to the Property Assessment Review Panel (PARP). 

For a Managed Forest Property, an appeal can only be heard, and a decision rendered at the PARP on the following grounds:

  1. Incorrect ownership
  2. Incorrect classification
  3. Incorrect land size
  4. Bare Land Regulated Rates applied incorrectly
  5. Bare Land Cut Timber Regulated Rates applied incorrectly

These relevant grounds contemplate an appeal of actual value based on the application of the regulated rates, and not the determination of the rates. None of these grounds include striking down the regulated rates as being unreasonable or in error.  The Property Assessment Review Panel has no jurisdiction to render decisions on appeals of the regulated rates prescribed in BC Reg. 90/2000.

If there are concerns regarding the regulated rates, it is only a court of original jurisdiction, in this case the Supreme Court of British Columbia, on application brought pursuant to the Judicial Review Procedure Act which can rule on the correctness and the reasonableness of the determination of the rates.

For more information on the appeal process please see visit the appeals section on this website, or contact:

BC Assessment - Managed Forest
400 - 3450 Uptown Blvd.
Victoria BC V8Z 0B9
Phone: 250 595-6211
Toll Free: 1-866-valueBC (1-866-825-8322) - Extension 00225
Email: managedforest@bcassessment.ca

Updated 01/2016
Disclaimer: Where information presented is different from legislation, legislation shall prevail.