This legislation authorizes the Government to collect property taxes on rural property, which is defined as land outside cities, town, district, villages or other municipal areas. The definition of "farm land" is defined in the Assessment Act. Property exempt from taxation includes "fruit trees on farm land" and "improvements consisting of buildings, fixtures and things erected on or affixed to land necessarily and actually used for agriculture, horticulture, poultry raising or stock raising, including a farmer's dwelling, that have been assessed on farm land".

Act: Taxation (Rural Area) Act, RSBC 1996, Chapter 448

Regulations:

• Interest on Prepaid Tax Regulation (B.C. Reg. 394/89)
• Interest Rate Under Various Statutes Regulation (B.C. Reg. 386/92) see ASSESSMENT AUTHORITY ACT
• Property Tax Notice 2004 Regulation (B.C. Reg. 148/2004)
• Regional District Tax Regulation (B.C. Reg. 439/2003) see LOCAL GOVERNMENT ACT
• Rural Property Tax Roll Regulation (B.C. Reg. 91/95)
• Taxation (Rural Area) Act Regulation (B.C. Reg. 387/82)

Ministry: Small Business and Revenue

• Ministry of Agriculture and Lands Legislative Summaries
• Other BC Government Ministries' Legislative Summaries
• Federal Legislation