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247 Treatment Of Outstanding Taxes On Subdivision Or Cancellation Of Subdivision

In This Volume

247 (1) If a parcel of land appears on the assessment roll to have been subdivided, the collector must apportion taxes in arrear and delinquent taxes in the same proportion as the assessment for each new parcel bears to the total assessment.

  • (2) The assessor for the area in which the land is located must provide the collector with the assessment apportionment required for the purpose of subsection (1).
  • (3) Subsections (1) and (2) also apply if part of a parcel on which taxes are due has been sold and the transfer has been delivered to the purchaser.
  • (4) If a plan of subdivision has been cancelled, the amount of any taxes in arrear or delinquent taxes against a parcel in the plan or subdivision cancelled are taxes in arrear or delinquent taxes against the parcel of land as it appears after cancellation.

2003-26-247, effective January 1, 2004 (B.C. Reg. 423/2003).