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In This Volume

  • 245 (1) The taxes for the current year on land or improvements, or both, together with any applicable penalties, that are unpaid on December 31 in the year imposed
  • (a) are taxes in arrear on that date, and
  • (b) bear interest from that date at a rate prescribed by the Lieutenant Governor in Council under section 11(3) of the Taxation (Rural Area) Act.
  • (2) Taxes
  • (a) imposed by a municipality under section 197(1)(b), or
  • (b) 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
  • that are unpaid on December 31 in the year imposed, together with any applicable penalties, become municipal taxes in arrear under subsection (1) on that date.
  • (3) The interest under subsection (1)(b) is part of the taxes in arrear, and the total amount of the taxes in arrear is a charge on the land or improvements, or both, as if the penalties and interest had originally formed part of the taxes imposed.

2003-26-245, effective January 1, 2004 (B.C. Reg. 423/2003).