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The fonds consists of photographs and reports used in the calculation of property assessments of buildings. The buildings and properties depicted have since been demolished or redeveloped. Locations include B.C. Forest Products at 371 Gorge Road East, Dalziel Box Company at 2800 Bridge Street, Oakland Fisheries Limited at 630 Montreal Street, Ogden Point Grain Elevator and freight shed, Revelstoke Lumber at 449 Gorge Road East, Rock Bay Apartments at 440 Bay Street, Somersby Woodworkers at 440 Hillside Avenue, Stewart and Hudson Limited at the 400 block of Gorge Road East, VIP Soap Products at the 500 block of John Street, and Willett Automotive at 2940 Douglas Street. In addition, the fonds includes a number of photographs of houses, apartments and businesses located at the addresses of 642 Burnside, 650 Burnside, 1140 Chapman Street, 344 Cook Street, 376 Cook Street, 516 Dallas Road, 532 Dallas Road, 973 Fort Street, 603 Frances Street, 20-22 Menzies Street, 310 Michigan Street, 324 Michigan Street, 328 Michigan Street, 334 Michigan Street, 1061 Southgate Street, 1065 Southgate Street, 423 Superior Street, the 400 block of Kingston Street, the corner of St. Lawrence and Huron Streets, the corner of Dock and Dallas Streets, and an empty lot on Superior Street.

Fonds consists of the records of the B.C. Assessment Authority bureau from 1954-1984. Includes assessment cards for the City of Vernon - Dept. of Highways, Maintenance Yards (1954-1972), the B.C. Dept. of Health & Welfare facilities (1966), and the Dellview Hospital (1967-1977). Each assessment includes a written description, diagrams, historic background, financial evaluations and depreciations, and photographic documentation.

The fonds consists of administrative records from the British Columbia Assessment Authority and the Corporation of Delta. The fonds consists of correspondence, the majority of which is concerned with the confirmation of lease contracts by private citizens, corporations, and the Corporation of Delta. Here the lease contract is summarized and includes location and size of lot, length of lease, and rental cost. Other correspondence includes requests for information on clarification of lease contracts, tax assessment, status of other properties, and land survey reports. Also, there are lists of foreshore leases, survey plans, survey maps, two examination sketches, and copies of lease contracts.