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In This Volume

  • 193 (1) A municipality may not impose fees or taxes except as expressly authorized under this or another Act.
  • (2) Section 12(1) does not apply in relation to bylaws imposing taxes referred to in section 192(b), (c), (d) and (e).
  • (3) A council may only provide an exemption from property taxes if expressly authorized by this Part or another Act.
  • (4) For the purposes of assessment, taxation, recovery of taxes and tax sale, parcels combined under the Assessment Act to form one parcel are deemed to constitute one parcel.

2003-26-193, effective January 1, 2004 (B.C. Reg. 423/2003); 2007-14-201, effective December 1, 2007 (B.C. Reg. 354/2007).