Skip to main content

In This Volume

244 (1) Payments for taxes must be credited by the collector against the following in the indicated order:

  • (a) delinquent taxes, including interest, from past years;
  • (b) taxes in arrear, including interest, from the preceding year;
  • (c) a penalty added in the current year;
  • (d) taxes imposed under the School Act for the current year;
  • (d.1) taxes imposed under the Police Act for the current year;
  • (e) taxes under Division 5 of this Part in the current year;
  • (f) any unpaid municipal taxes for the current year.
  • (2) Acceptance of a payment on account of taxes does not affect the liability of a person for full payment or of the land or improvements to be sold for the amount of taxes unpaid.

2003-26-244, effective January 1, 2004 (B.C. Reg. 423/2003; 2007-8-9, effective December 31, 2006).