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251 (1) A person who, in any year, is an assessed owner of land, improvements or both in a municipality, or of a taxable interest in them, is liable to the municipality for

  • (a) all taxes imposed by the municipality under any Act or former Act on the land, improvements or both during the year, and
  • (b) all unpaid taxes imposed in a previous year.
  • (2) The liability referred to in subsection (1) is a debt owed to the municipality, and a copy of the tax notice under section 237 that refers to the taxes payable by the person, certified as a true copy by the corporate officer, is evidence of that debt.
  • (3) The liability referred to in subsection (1) must not be enforced by action against a person whose name appears on an assessment roll only as a personal representative or trustee of an estate, except to the extent and value of the assets of the estate that have come into that person’s hands.

2003-26-251, effective January 1, 2004 (B.C. Reg. 423/2003).