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202 (1) A council may, by bylaw, direct the preparation of a parcel tax roll for the purposes of imposing a parcel tax.

  • (2) A bylaw under subsection (1) must establish the basis on which a parcel tax may be imposed using the parcel tax roll, which may be on the basis of one or more of the following:
  • (a) a single amount for each parcel;
  • (b) the taxable area of the parcel;
  • (c) the taxable frontage of the parcel.
  • (3) If the bylaw provides a basis under subsection (2)(b) or (c), it must establish how the taxable area or taxable frontage of a parcel is to be determined, subject to the following:
  • (a) the methods for determination must be based on the physical characteristics of the parcel and may be different for parcels having different classes of physical characteristics;
  • (b) the basis established for parcels having one class of physical characteristics must be fair and equitable as compared with the basis established for parcels having other classes of physical characteristics.

2003-26-202, effective January 1, 2004 (B.C. Reg. 423/2003).