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Infrastructure &
Finance Division
 

LGD: Regional District Requisition Regulation

 

Circular No. 08:25
ARCS File#: 195-20

 


 
December 11, 2008
To: All Regional District Financial Administrators
 
Re: Regional District Requisition Regulation
 

Recent changes to the Local Government Act (LGA) require changes to the annual requisition process. Sections 806(1) and (2) of the LGA have been repealed and replaced with the following wording:

  • (1) On or before April 10 in each year, the designated regional district officer must deliver to the Surveyor of Taxes
    • (a) a requisition in respect of each service, stating the amount required during the year in respect of each electoral participating area, and
    • (b) that officer's certification
      • (i) that the amount requisitioned is included in the financial plan for that year, and
      • (ii) of any other matter in relation to the requisition that is required to be certified under subsection (2).
  • (2) The Lieutenant-Governor in Council may make regulations prescribing matters that must be certified under subsection (1)(b) and establishing requirements respecting such certifications.

This amendment effectively removes the role of the Inspector of Municipalities from the annual regional district requisition process. Regional District Financial Administrators will now provide the annual requisition requirements directly to the Surveyor of Taxes (SOT) at the Ministry of Small Business and Revenue.
 

Section 806(2) provides for a regulation which details the regional district officer certification of the annual requisition to the SOT. A copy of the “Regional District Requisition Regulation” is attached.
 

What does this mean to you?

Beginning in 2009, Regional District Financial Administrators will receive a request to complete the annual requisition summary directly from SOT staff, and will return the summary to that office. It will no longer be necessary to provide the Ministry of Community Development (the Ministry) with the requisition details.
 

Additionally, SOT will provide a formal document to be certified by the designated regional district officer and returned with the requisition. (The designated officer for this purpose is usually the Financial Administrator, as established under section 199 of the LGA.) This document will be similar to the annual “requisition confirmation” provided informally to the Ministry in past years, which provides assurances that:
 

  • The requisition amount for each service is included in the current financial plan;
  • The service is provided for under an active establishing bylaw (or another legal authority);
  • The service is coded by BC Assessment Authority (this precludes any last minute service establishment bylaws);
  • The requisition does not exceed the maximum amount provided for in the establishment bylaw (or another Act);
  • The apportionment specified in the establishment bylaw (or other Act) was used to allocate the requisition amongst participating areas; and
  • The property tax being imposed (either property value tax or parcel tax) has been authorized in the establishment bylaw.

If you identify an issue which requires a revision to a requisition amount, prior to the SOT finalizing the tax billing, a revised requisition will be accepted with an updated certification.
 

Following the issuance of the rural tax notice, any taxpayer queries will be directed to the appropriate regional district for discussion and clarification. If a regional district or the SOT finds an error after the rural tax notices have been prepared, the SOT will not be able to correct the error until the following year (budget cycle). There is currently no authority for the SOT to correct an error after the tax notice is produced.
 

We will continue to work with you to ensure service establishment and amendment bylaws are clear and consistent with legislation at the time bylaws are reviewed. Regional District financial staff is encouraged to review each service for the key items noted above before the requisition amounts are set, to ensure all is in order.
 

Please contact your Financial Analyst if you wish to further discuss this change in legislation and procedure.
 

Original signed by:
 
Talitha Soldera
A/Director
Local Government Infrastructure and Finance
 

Attachment


 

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