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In This Volume

  • 200 (1) A council may, by bylaw, impose a parcel tax in accordance with this Division to provide all or part of the funding for a service.
  • (2) A bylaw under subsection (1) must do the following:
  • (a) state the service for which the tax is imposed;
  • (b) state the years for which the tax is imposed;
  • (c) identify the parcel tax roll under this Division that is to be used to impose the tax;
  • (d) state the basis on which the tax is to be imposed, as referred to in section 202(2);
  • (e) impose the tax in accordance with subsection (3).
  • (3) A bylaw under subsection (1) must impose the parcel tax as follows:
  • (a) in the case of a tax to be imposed on the basis provided under section 202(2)(a), by establishing the amount to be paid as tax;
  • (b) in the case of a tax to be imposed on the basis provided under section 202(2)(b) or (c), by establishing either
    • (i) the rate of tax to be paid per unit of taxable area or taxable frontage, or
    • (ii) rates of tax to be paid for different ranges of taxable area or taxable frontage.
  • (4) The municipality must make available to the public, on request, a report respecting how amounts or rates were determined for the purposes of subsection (3).
  • (5) In each year that a parcel tax is imposed under this Division, it is deemed to be imposed on January 1 of the year, unless expressly provided otherwise by the bylaw under subsection (1).

2003-26-200, effective January 1, 2004 (B.C. Reg. 423/2003).