Skip to main content

In This Volume

250 (1) Taxes accrued and to accrue on land and its improvements, and a judgment under section 231 for the taxes, are a charge that

  • (a) is a special charge on the land and improvements,
  • (b) has priority over any claim, lien, privilege or encumbrance of any person except the Crown, and
  • (c) does not require registration to preserve it.
  • (2) If it is necessary or advisable to protect or enforce a charge under subsection (1) by a proceeding, this may be done by order of the court, on application and on notice the court considers appropriate.

2003-26-250, effective January 1, 2004 (B.C. Reg. 423/2003).