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In This Volume

  • 248 (1) No later than the date on which the tax notice under section 237 [general tax notices] is delivered, the collector must, in accordance with this section, deliver a statement of the amount of the taxes in arrear and of delinquent taxes to each assessed owner of
  • (a) property for which there are taxes in arrear or delinquent taxes, or
  • (b) property sold by tax sale under the Local Government Act, but remaining subject to redemption under section 660 of that Act.
  • (2) A statement under subsection (1) must also be delivered to each holder of a registered charge in relation to the property whose name is included on the assessment roll.
  • (3) If applicable, the statement under subsection (1) must be in the form prescribed by regulation.
  • (4) For the purposes of this section, a statement under this section must be delivered to an owner or a holder of a registered charge
  • (a) by mail at the address on the assessment roll, or
  • (b) by electronic transmission, if the owner or the holder of a registered charge provides authorization under section 237(5.1), using the email address provided under section 237(5.2).

2003-26-248, effective January 1, 2004 (B.C. Reg. 423/2003); am. 2013-4-4; RS2015-1-RevSch.