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243 Apportionment Of Parcel Taxes If Land Subdivided

In This Volume

243 (1) If a parcel of land subject to tax under Division 4 of this Part is subdivided, the collector must apportion the parcel taxes payable between the parcels created by the subdivision in the same proportions as taxes would have been payable in respect of the parcels had the subdivision occurred before the parcel tax roll was authenticated.

  • (2) Taxes apportioned to a parcel under subsection (1) are the taxes payable in respect of the parcel.
  • (3) An apportionment or reapportionment of a parcel tax under this section does not
  • (a) require authorization or confirmation by bylaw or by a parcel tax roll review panel,
  • (b) operate as a new parcel tax assessment, or
  • (c) in any way invalidate, reopen or affect the parcel tax roll other than for the land in respect of which the apportionment or reapportionment has been made.

2003-26-243, effective January 1, 2004 (B.C. Reg. 423/2003).