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In This Volume

  • 246 (1) Any taxes in arrear remaining unpaid on December 31 in the year following the year in which they became taxes in arrear
  • (a) are delinquent 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 until paid or recovered.
  • (2) The added interest under subsection (1)(b) is part of the delinquent taxes and is a charge as in section 245(3).

2003-26-246, effective January 1, 2004 (B.C. Reg. 423/2003).