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In This Volume

  • 237 (1) Each year a municipality must deliver a tax notice in accordance with this section to each owner of property subject to tax under this Act.
  • (2) A tax notice must include the following:
  • (a) a short description of the property;
  • (b) the taxes imposed under this Act for the current year, separately stated for
    • (i) property value taxes imposed under section 197(1)(a),
    • (ii) each property value tax imposed under section 197(1)(b),
    • (iii) each property value tax collected by the municipality on behalf of another local government or other public body on the basis of tax rates imposed by the other body, and
    • (iv) each parcel tax imposed under Division 4 of this Part;
  • (c) other taxes or fees that are payable in relation to the property;
  • (d) any credit or abatement authorized by this or another Act;
  • (e) when the penalties under this Division will be added if taxes are not paid;
  • (f) other information that may be prescribed by regulation.
  • (3) A municipality must include with the tax notice an application for a grant under the Home Owner Grant Act.
  • (4) A tax notice under this section must also be delivered to each holder of a registered charge in relation to the property whose name is included on the assessment roll.
  • (5) For the purposes of this section, the tax notice must be delivered to an owner or a holder of a registered charge
  • (a) by mail at the address on the assessment roll, or
  • (b) by electronic transmission, if the owner or the holder of a registered charge provides authorization under subsection (5.1), using the email address provided under subsection (5.2).
  • (5.1) An owner or a holder of a registered charge who is entitled to a tax notice under this section may,
  • (a) if the municipality provides for electronic transmission, authorize, in writing, a municipality to electronically transmit a tax notice under this section and any statement under section 248 [statement of outstanding taxes] to the owner or the holder of a registered charge, as applicable, and
  • (b) at any time, withdraw, in writing, the authorization made under paragraph (a).
  • (5.2) If a person provides an authorization under subsection (5.1), the person must provide to the municipality an email address for the purposes of electronic transmission.
  • (6) If a number of parcels are assessed in the name of the same owner,
  • (a) any number of those parcels may be included in one tax notice, and
  • (b) if several of the parcels are assessed at the same value, the tax notice is sufficient if it clearly identifies the property assessed and taxed as a block, parts of a block or a series of lots, without the full description for each parcel.

2003-26-237, effective January 1, 2004 (B.C. Reg. 423/2003); am. 2013-4-2.