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203 (1) A parcel tax roll must set out the following:

  • (a) the parcels on which the tax is to be imposed;
  • (b) the name and address of the owner of each parcel;
  • (c) unless the tax is imposed on the basis of a single amount for each parcel, the taxable area or the taxable frontage of each parcel, as applicable;
  • (d) if the name of a holder of a registered charge is included on the assessment roll under section 4 of the Assessment Act for a parcel, the name and address of that person.
  • (2) The collector may correct errors on the parcel tax roll at any time before the roll is authenticated under section 206.
  • (3) Once it has been prepared by the collector, the parcel tax roll must be available for public inspection.
  • (4) If requested by an owner, the collector must amend a parcel tax roll that is to be available for public inspection by omitting or obscuring the address of the owner or other information about the owner in order to protect the privacy or security of the owner.
  • (5) A request under subsection (4) continues to apply to other parcel tax rolls under this Division until the request is rescinded.

2003-26-203, effective January 1, 2004 (B.C. Reg. 423/2003).