Series CRS-145 - Assessors and Collectors roll

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Assessors and Collectors roll

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CA CVIC Series CRS-145

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Date(s)

  • 1917-1948 (Creation)
    Creator
    Victoria (B.C.). Finance Department

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Physical description

7.20 m of textual records

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Scope and content

Series consists of a combination of assessment rolls and Collector's rolls, providing information on property values and taxation rates compiled for the purpose of assessing and collecting taxes on property and improvements.

Information on the creation, structure, composition, and relations to other records of the Collector's roll is provided below in four sections: context of creation, structure, data elements, and related records.

Context of Creation

Until the establishment of the B.C. Assessment Authority in 1974, assessment and collection of property taxes were the responsibility of the City. Each year the Assessor drew up the assessment roll, sent out notices of assessment to relevant taxpayers, and then forwarded the roll to the City Clerk on behalf of Council. City Council, sitting as the Court of Revision, determined whether revisions to the returned assessment roll were required, made them if necessary, confirmed them, and authenticated the roll. Council then enacted a bylaw for setting yearly tax rates. Following this, the Clerk made out the Collector's roll and forwarded it to the Collector who gathered the taxes, returning his roll to the Clerk when finished, and forwarding the money collected to the Treasurer.

Structure

Records are arranged numerically by roll number. The numerical sequence reflects an ordering of lots into various sections throughout the City such as City Lots, Five Acre Lots, Beckley Farm, and Fairfield, like earlier assessment rolls. The following list from the 1921-1927 roll provides a general indication of the relation between the geographical location of a lot and its roll number (larger groupings of sections, indicated in the rolls by breaks in the numerical sequence, are separated by a dashed line):

. . . . . . City Lots . . . . 1-2677
. . . . . . Fort Property . . . . 2678-2793 . .
. . . . . . Section VI . . . . 2794-2850
. . . . . . Lot Z . . . . . . 2851
. . . . . . Christ Church Trust . . 2852-2968
. . . . . . Five Acre Lots . . 2969-3702
. . . . . . -----------------------------------
. . . . . . Beckley Farm . . 3799-4910
. . . . . . -----------------------------------
. . . . . . Fairfield . . . . 5001-7083
. . . . . . -----------------------------------
. . . . . . Sections 19 & 68 . . 7500-8490
. . . . . . Sections 68 & 74 . . 8491-9044
. . . . . . Spring Ridge . . . . 9045-9638
. . . . . . Finlayson Estate . . 9639-10140
. . . . . . -----------------------------------

. . . . . . Fernwood . . . . 10600-12438
. . . . . . Section 48 . . . . 12439-13340
. . . . . . Section 8A . . . . 13341-13600
. . . . . . -----------------------------------
. . . . . . Sec. 4 (Hillside) . . 14100-17028
. . . . . . Section 5 (Gorge) . . 17029-17427
. . . . . . Section 7A (Gorge) . . 17428-17460
. . . . . . -----------------------------------
. . . . . . Section 25 . . . . 18000-18238
. . . . . . Oakland . . . . 18239-19365
. . . . . . Sections 10 & 11 . . 19366-19658
. . . . . . Victoria West . . . . 19659-20775
. . . . . . Water Lots . . . . 20776-20807
. . . . . . -----------------------------------
. . . . . . Sec. 119 (Songhees) . . 20900-21066

Data Elements: 1917 and 1921-1927 rolls.

. . . . 1917 roll

Title: Assessor's and Collector's roll of the Corporation of the City of Victoria, B.C., for the year 1917
Elements (sub-elements are indicated by indentation):
. . . . - Roll No.
. . . . - Remarks
. . . . - Name of person assessed
. . . . - Address
. . . . - Description of property
. . . . . . Street
. . . . . . Map No.
. . . . . . Block
. . . . . . Lot
. . . . . . Sub-lot
. . . . . . Measurement
. . . . . . Price per foot frontage or acre
. . . . . . Assessed value of land
. . . . . . Assessed value of improvements
. . . . . . Total
. . . . - Date notices sent
. . . . - Taxes on assessed value of land
. . . . . . General, Board of Health and Hospital
. . . . . . . . Mills, gross [ ... ]
. . . . . . . . Net if paid by [ ... ] 1917
. . . . . . Interest, sinking fund and school purposes
. . . . . . . . Mills, net [ ... ]
. . . . - Special taxes
. . . . . . Water frontage tax net
. . . . . . Boulevard upkeep tax net
. . . . . . Cluster lighting maintenance, net
. . . . . . Sewer rental net
. . . . . . Sewer construction tax net
. . . . - Net total of all preceding rates and taxes of 1917 if . . paid by [ ... ] 1917
. . . . - Arrears
. . . . . . Amount [for years 1913-1916]
. . . . - Payments
. . . . . . Amount
. . . . . . Receipt
. . . . - Balancing
. . . . . . Rebate added
. . . . . . Excess payments
. . . . - Arrears
. . . . . . Amount [for years 1914-1917]
. . . . - Payment on arrears
. . . . . . Amount
. . . . . . Receipt
. . . . - Local improvements
. . . . - Roll No.

. . . . 1921-1927 roll

Title: Assessor's and Collector's roll for the years as shown hereunder
Elements (sub-elements are indicated by indentation):
An asterisk (*) indicates that the data element is not found in the 1928-1934 assessment roll.
. . - Roll No.
. . . . - Section
. . - Map No.

  • . . - Sub Lot
    . . . . - Lot
    . . - Lots subdivided
    . . . . - Block
    . . - Street
  • . . - Measurement
    . . . . - Year [1921-1927]
  • . . - Price per foot front or acre
    . . . . - Assessed value land
    . . - Assessed value improvements
    . . - Total
    . . . . - Registered owner in fee simple, or tenant for life
    . . - Registered owner of last agreement for sale
  • . . - Holder of last agreement to purchase not registered,
    but filing document
    . . - Date notice sent
    . . . . - Year [1921-1927]
    . . - General rate
  • . . - Interest and sinking fund rate
  • . . - School purposes rate
  • . . - Total
    . . . . - Water frontage tax
    . . - Boulevard upkeep tax
    . . . . - Cluster lighting tax
    . . - Sewer rental
    . . . . - Sewer construction tax
    . . - Total of all preceding rates and taxes
  • . . - [Prepaid tax memo /or/ local improvement 1]
  • . . - Discounts
  • . . - Net current taxes
    . . . . - Arrears
    . . . . . . Year
    . . . . Amount
    . . . . - Payments
    . . . . . . Amount
    . . . . Receipt
    . . . . - Percentage additions
    . . - Excess payments
    . . . . - Arrears forward

Related Series

Before 1917 the Assessor's and Collector's rolls formed separate series. For Collector's rolls from 1889-1916, see CRS 143. For Assessor's rolls from 1864-1916, see CRS 150

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BCAUL control number: CVIC-CRS-145

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