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241 (1) If taxes are to be imposed on the basis of a supplementary roll under the Assessment Act, 30 days’ notice must be given for payment of those taxes and a penalty must not be added in that period.

  • (2) If an assessment on a supplementary roll is set aside or the assessed value reduced under the Assessment Act, the collector must refund to an owner the excess amount of taxes, and any penalty and interest on that excess, paid by the owner, less any taxes in arrear or delinquent taxes the person owes to the municipality.

2003-26-241, effective January 1, 2004 (B.C. Reg. 423/2003).