Municipal governments in BC have the authority to tax property owners to pay for the costs of governance and local services.

Bylaw 1 of 1881 – Bylaw “for the raising a Municipal Revenue.” (Note: document damaged in 1913 fire which destroyed Richmond’s first Town Hall.) City of Richmond Archives Bylaws

The City of Richmond Archives holds records of these activities carried out in Richmond dating back to the earliest years of the municipality. These include property assessment and the preparation of assessment and local improvement tax rolls, the collection of taxes, tax sales, and the hearing of taxpayer appeals.

Page from municipal Tax Ledger, 1887. City of Richmond Archives Financial Ledgers

The municipality was responsible for tax assessments until 1974 when the BC Assessment Authority was established. Tax assessment and collection rolls dating from 1905 are available on microfilm for research at the Archives.  From 1896 to1974 a Court of Revision for assessments sat to hear appeals from property owners. The Archives holds original minutes of these meetings.

Letter from the BC Packers Association requesting change in tax assessment, 1915. City of Richmond Archives MR 2, File 5

Other records relating to taxation in the Archives’ holdings include early ledgers recording the collection of taxes and delinquencies, early Clerk’s Department correspondence files, files relating to tax sales and taxation policy, and photographs of buildings taken by the municipal Assessor.

Assessor’s photograph of Lulu Theatre, 1958. City of Richmond Archives Photograph 1988 18 31

[Note – this is an updated version of an article first published in the Spring 2013 issue of the Archives News]