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236 (1) If an alternative municipal tax collection scheme is established under section 235, the applicable scheme is determined in accordance with the following:

  • (a) if an owner has elected in accordance with subsection (2) to pay under the municipal scheme, that scheme applies;
  • (b) if an owner has elected in accordance with subsection (2) to pay under the general tax collection scheme, that scheme applies;
  • (c) if paragraph (a) or (b) does not apply and the municipal tax collection scheme
    • (i) has not established due dates that are before July 2,
    • (ii) has not established any interest, or has established interest that does not exceed the interest for the general tax collection scheme prescribed under section 234(2), and
    • (iii) has not established any penalty, or has established penalties that do not exceed the penalties for the general tax collection scheme prescribed under section 234(2),
  • the municipal tax collection scheme applies;
  • (d) if no other paragraph applies, the general tax collection scheme applies.
  • (2) An owner may make an election, or change an election, referred to in subsection (1)(a) or (b) by giving written notice of the election to the municipality within the period established under section 235(2).
  • (3) If the land title registration of a property indicates that there is more than one registered owner of the property, a person giving notice under subsection (2) may only do so with the written consent of the number of those persons who, together with the person giving notice, are a majority of the registered owners.
  • (4) As a limit on subsection (2), after an election or change has been made under this section, no further change in election may be made for the same year.
  • (5) Once an election or change has been made under this section, the owner is liable to make payments in accordance with the applicable scheme until the owner has made a subsequent change in election under this section.

2003-26-236, effective January 1, 2004 (B.C. Reg. 423/2003).