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240 (1) If an assessment is set aside or varied after the annual property tax bylaw is adopted, the collector must make the necessary adjustments to the taxes imposed on the affected property.

  • (2) The amount of any tax as amended under this section is the amount of taxes imposed for the current year on the property affected and, despite the terms of a receipt given by the collector, any excess paid must be refunded and any balance unpaid is tax due and payable.

2003-26-240, effective January 1, 2004 (B.C. Reg. 423/2003); 2007-8-9, effective December 31, 2006.