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252 Recovery Of Taxes By The Legal Remedy Of Distress

In This Volume

252 (1) Despite any Act, with the approval of the council, a collector may, directly or by agent, levy the amount of taxes due, with costs, by distress of one or more of the following:

  • (a) the output of the taxed property;
  • (b) goods and chattels of the person liable to pay the taxes;
  • (c) any goods and chattels in British Columbia in the possession of the person liable to pay the taxes;
  • (d) any goods and chattels found on the premises of the person liable to pay the taxes;
  • (e) any goods and chattels found on the property of or in the possession of another occupant of the premises of the person liable to pay the taxes that would be subject to distress for arrears of rent due to a landlord.
  • (2) Subject to subsection (3), the costs chargeable on distress under this section are those payable as between landlord and tenant.
  • (3) A council may, by bylaw, regulate and alter the scale of costs payable in cases of distress under this section.
  • (4) A collector who makes distress must give notice in accordance with section 94 of
  • (a) the time and place of the sale, and
  • (b) the name of the taxpayer whose property is to be sold.
  • (5) At the time given in the notice under subsection (4), the collector or agent must sell at public auction the seized property or as much as may be necessary.
  • (6) If there is a surplus from the sale over the amount of the taxes and costs, the surplus must be paid to the person in possession of the property when it was seized, unless claim to it is made by another person on the ground that the property sold belonged to the other person, or that the other person was entitled by lien or other right to the surplus.
  • (7) If a claim is made by the person for whose taxes the property was distrained and the claim is admitted, the surplus must be paid to the claimant.
  • (8) If the claim referred to in subsection (7) is contested, the surplus must be retained by the collector until the rights of the parties have been determined.
  • (9) A person receiving a surplus under this section must give a receipt for it.

2003-26-252, effective January 1, 2004 (B.C. Reg. 423/2003).