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In This Volume

201 (1) Unless otherwise permitted under this or another Act, a parcel tax under this Division must be imposed on all parcels within the municipality, other than those that are exempt from the tax.

  • (2) In the case of a service that is provided to land or improvements, a parcel tax under this Division may be imposed only on parcels that have the opportunity to be provided with the service, whether or not they are in fact being provided with the service.
  • (3) A bylaw under section 200 may provide for waiving or reducing the tax if the owner or a previous owner of the parcel has
  • (a) provided all or part of the service at the owner’s expense, or
  • (b) already paid towards the cost of the service on terms and conditions specified in the bylaw.

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