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  • 235 (1) A council may, by bylaw, establish one or more dates on which all or part of the property taxes under this Part are due.
  • (2) A bylaw under subsection (1) must establish an annual period during which owners may make elections under section 236.
  • (3) A bylaw under subsection (1) may do one or more of the following:
  • (a) establish procedures for determining the amount of taxes due on each of the due dates;
  • (b) provide for
    • (i) estimating, before the adoption of the annual property tax bylaw, the amount of taxes payable in the year, and
    • (ii) making adjustments to payments due after the adoption of that bylaw in order to take into account variations between the estimated and actual taxes payable;
  • (c) establish discounts to be applied in relation to payments made before a tax due date established by the bylaw;
  • (d) establish penalties and interest to be applied in relation to payments made after a tax due date established by the bylaw;
  • (e) set terms, conditions and procedures in relation to payments, which may be different for different classes of owners as established by the bylaw.
  • (4) As a limitation on subsection (3)(a), there must not be more than 12 months between the first and last due dates for annual taxes for any year.

2003-26-235, effective January 1, 2004 (B.C. Reg. 423/2003).