| Level |
Description |
Work Examples
|
| 1. |
Basic Knowledge of Assessment Legislation and Policy
(Assessment Act, Vancouver Charter and property class regulations)
Appraiser I |
- Correctly classifies residential properties [AA BC Reg 438/81 Class 01 portion]
- Can provide definition of ‘Actual Value’ and ‘fee simple’
- Knows policy on release of information to residential property owners
- Application of basic exemptions e.g. ALR
- Knows relevant dates from Assessment legislation [e.g. AA sect. 18]
- Knows “Standard of Conduct” policy
|
| 2. |
Working Knowledge of Assessment Legislation and Policy
(Assessment Act, Vancouver Charter, Local Government Act, School Act, Taxation (Rural Area) Act, Manufactured Home Acts, Regulations, FOI)
Appraiser II |
- Understanding of statutory and permissive exemptions [LGA sect 339 & 341]
- Proficient in defining Actual Value [AA 19(1)] and freehold vs. leasehold interests in land
- Ability to reference Case Law (including PAAB) on basic principles e.g. equity, market value, classification, exemptions
- Knows policy on release of information to owners and agents of non-residential property e.g. letter of agency and tenant request, Physical Inventory Disclosure Regulation (BC Reg 434/98).
- Understands the criteria for each property class [AA BC Reg 438/81]
- Understands issues on the dissemination of information
- Knowledge of alternate assessment and taxation methodologies
|
| 3. |
In-depth Knowledge of Assessment Legislation and Policy
(Assessment Act, Assessment Authority Act, Vancouver Charter, Local Government Act, School Act, Taxation (Rural Area) Act, Manufactured Home Acts, Regulations, FOI)
Sr. Appraiser |
- Understanding the application of the exemptions for more complex situations and OIC classes for all properties [e.g. Pollution Abatement Exemptions LGA 339(1)(p)&(q)]
- Understands the criteria for the administration of the acts & regs., including exemption of moderately complex situations
- Thorough knowledge of case law (including PAAB decisions) on current issues
- Thorough knowledge of valuation policy e.g. site contamination, non-realty value etc.
- Thorough understanding of the handling of sensitive information e.g. income data, details of sale
- Knowledge of developing issues and trends in other jurisdictions related to assessment matters
|
| 4. |
Extensive Knowledge of all Assessment related legislation, Case Law and policy
(all acts, regulations and policies) |
- Ability to provide impact analysis
- Understands global market conditions, trends and external influences on BCA policy and legislation e.g. media reports, conferences, World Valuation Congress, I.A.A.O., STOCAP
- Knowledge of alternate assessment and taxation methodologies
|