Skip to main content

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).