B.C. Reg. 411/95 Deposited September 29, 1995
STANDARDS FOR THE CLASSIFICATION
OF LAND AS A FARM REGULATION
[includes amendments up to B.C. Reg. 438/97]
2. Application of this regulation
3. Application for classification of land as a farm
4. Classification of land as a farm
5. Gross annual value requirements
6. Exception to requirement for sale of primary agricultural products
7. Classification of leased land
8. Classification as a developing farm
9. Ancillary operations
10. Reporting requirements
"December 31" means December 31 of the year preceding the year for which the assessment roll is completed;
"developing farm" means a farm classified in accordance with section 8;
"farm gate price" means the price received by the producer
(ii) the appropriate local price or prices shown in the farm price guide issued by the commissioner, or
(iii) statements from crop and livestock insurance payments,
(ii) the live weight price applied to the weight gained by livestock while being raised on the farm, or
(iii) the difference between the purchase and sale prices of each animal raised on the farm, and
"farmer's dwelling" means a dwelling which is
(b) occupied by a person who is actively involved in the day-to-day activities of that farm;
"land" includes land covered by water;
"lease" means a written agreement for the rental of all or part of one or more parcels of land;
"livestock raising" means
(ii) wool, hide, feather or fur production, or
(iii) breeding stock for purposes listed in paragraphs (i) or (ii), or
"October 31" means October 31 in the year preceding the year for which the assessment roll is prepared;
"packing house" means a structure used for the cleaning, sorting, grading, packing or storage of primary agricultural products;
"primary agricultural production" means a use of land for agricultural purposes as approved by the commissioner, following consultation with the Minister of Agriculture, Fisheries and Food, and listed on Schedule A of this regulation;
"rearing" means the breeding or raising of animals for sale;
"unrealized value" means
(b) in relation to livestock raising, where livestock has been raised for food for human or animal consumption on the farm in the 12 month period ending October 31 and has not been sold but is available and offered for sale or held for sale as food the following year,
(ii) the estimated value of livestock born and raised for sale based on the current farm gate price.
[am. B.C. Reg. 343/96, s. 1; 438/97, s. 1.]Application of this regulation
(2) When ownership changes, the assessor may require the new owner to submit an application.
(b) a farmer's dwelling, or
(c) the training and boarding of horses when operated in conjunction with horse rearing.
(b) predominantly used for primary agricultural production.
(b) the owner certifies on the prescribed form that the land is being held for the purpose of primary agricultural production, and
(c) the parcel being used for primary agricultural production meets the other requirements of this regulation.
(b) owned, or leased in accordance with section 7, and
(c) operated as an integrated unit.
(b) predominantly used for primary agricultural production.
[am. B.C. Reg. 343/96, s. 2; 438/97, s. 3.]Gross annual value requirements
(b) $2 500 plus 5% of the actual value of the land for farm purposes in excess of 4 ha, if the area of land is more than 4 ha,
(c) $10 000 if the total area of land is less than 8 000 mē, and
(d) despite paragraph (c), $2 500 if the area of land has been reduced to less than 8 000 mē as a result of expropriation but only if the land remains in the same ownership.
8 000 mē,
(b) the land remains in the same ownership,
(c) the assessor is satisfied that the owner earns the greater part of his livelihood from the sale of primary agricultural products produced on the land, and
(d) the land meets the other requirements of this regulation.
(4) In determining the gross annual value, the assessor must
(b) include any unrealized value of primary agricultural production grown or raised on the farm in the 12 month period ending October 31.
[am. B.C. Reg. 343/96, ss. 3, 4.]Exception to requirement for sale of primary agricultural products
(2) The lease document must contain the names and signatures of the lessee and lessor, the legal or other well defined description of the land being leased, the commencement date, the signing date, the duration of the lease, the lease area, the intended use of the leased land and the consideration for the lease.
(3) To be classed as a farm the leased land must
(b) be 8 000 mē or greater except if
(ii) despite section 4 (3), the land is used for primary agricultural production.
(b) the assessor is satisfied that the farm meets the other requirements of this regulation.
(ii) require 1 to 6 years to establish after planting before harvesting occurs, there is a sufficient area prepared and planted to meet the requirements of this regulation when harvesting occurs, and
(iii) require 7 to 12 years to establish after planting, there is a sufficient area prepared and planted to meet the requirements of this regulation when harvesting occurs and the assessor determines that there is a reasonable expectation of profit from farming,
(ii) the required livestock and poultry are purchased and present, and
(iii) the assessor is satisfied that the farm will meet the requirements of this regulation on or before October 31 of the following year, and
(ii) the land is seeded, planted or stocked as required to meet the requirements of section 5 when production and sales occur, and
(iii) the assessor is satisfied that the farm will meet the requirements of this regulation on or before October 31 of the year that production and sales occur.
(3) Despite subsection (1) (a), the assessor must classify land as a developing farm if the following conditions are met:
(b) the development plan shows that the crop will be planted by the spring of the year following application,
(c) the assessor is satisfied that a viable farm will be established in accordance with the requirements for that crop based on sound agricultural practices, and
(d) the developing farm will meet the requirements of this regulation when harvesting occurs.
[am. B.C. Reg. 343/96, s. 5.]Ancillary operations
(2) Land, but not improvements, used for a packing house as part of a farm operation will be classed as a farm if
(b) more than 50% of the primary agricultural products which are cleaned, sorted, graded, packed or stored in the packing house are grown or raised on that farm operation.
(b) it was used for a packing house as part of a farm operation in 1997, and
(c) more than 10% of the primary agricultural products which were cleaned, sorted, graded, packed or stored in the packing house in 1997 was grown or raised on that farm operation.
[en. B.C. Reg. 438/97, s. 4.]Reporting requirements
(b) additional information from the owner or lessee, including receipts or copies of lease documentation, in support of farm classification.
(3) The owner or lessee must provide the information to the assessor within 21 days from the receipt of the notice or a longer period as specified in the notice.
(b) one or more of the following occurs on or before October 31:
(ii) the new owner fails to submit a farm application form on or before October 31 as required by the assessor under section 3;
(iii) the land does not meet the use and other requirements of section 4;
(iv) the land does not meet the production and value requirements of section 5;
(v) the land where primary agricultural products are not sold but are grown and harvested for processing for sale or to be used in the preparation of manufactured derivatives does not meet the requirements of section 6;
(vi) the leased land does not meet the requirements of section 7;
(vii) the owner or lessee does not follow a development plan approved by the assessor under section 8;
(viii) the land used for the cleaning, sorting, grading, packing or storage of primary agricultural products does not meet the requirements of section 9;
(ix) despite paragraph (a) and paragraphs (b) (i) to (viii), the land fails to comply with this regulation.
[en. B.C. Reg. 438/97, s. 5.]
[am. B.C. Reg. 343/96, s. 6.]
PRIMARY AGRICULTURAL PRODUCTION
Christmas tree culture (plantation and cultured native stand)
forest seedling and seed production
fruit and vegetable production
grain and oilseed production
hybrid cottonwood/poplar plantations
insects raised for biological pest control
medicinal plant culture
poultry and egg production
wool, hide, feather or fur production
the raising of crops or animals for food for human or animal consumption
but does not include:
(ii) primary agricultural production for domestic consumption on the farm,
(iii) the production of agricultural by-products,
(iv) agricultural services, or
(v) the breeding and raising of pets, except horses.
NOTE: This regulation replaces B.C. Reg. 298/85.