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  • 229 If the fee simple of land is vested in a municipality, but the land is held or occupied other than by or on behalf of the municipality, the rules for taxation of Crown land used by others, as set out in section 228(1), (2), (3) and (6)(a), apply to the land and its improvements and make them liable for taxation.

2003-26-229, effective January 1, 2004 (B.C. Reg. 423/2003).