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257 Recovery Of Taxes On Crown Land Held Under Lease Or Licence

In This Volume

  • 257 (1) The collector must not sell land the fee simple of which is vested in the Provincial government and which is held under lease, licence, permit or location.
  • (2) Within 5 months from the date when taxes on land referred to in subsection (1) become delinquent, the collector must give written notice to the person liable for them, either by serving the notice or by sending it by registered mail, that the lease, licence, permit or location will be cancelled if the person does not pay the delinquent taxes, together with interest and all subsequent taxes, within 6 months from the date when the taxes became delinquent.
  • (3) The collector must send a copy of the notice under subsection (2) to the minister responsible for the administration of the Land Act.
  • (4) If payment of the delinquent taxes, with interest, and all subsequent taxes is not made within the 6 months,
  • (a) the collector must forward to the minister referred to in subsection (3) a list of defaulting lessees, licensees, permittees or locators, and
  • (b) that minister must at once cancel the leases, licences, permits or locations.
  • (5) Until the minister referred to in subsection (3) notifies the collector of cancellation under subsection (4), the collector must not cancel an amount due.
  • (6) On cancellation of a lease, licence, permit or location, the minister referred to in subsection (3) must notify the collector, who must then cancel the amount due.
  • (7) If good reasons are shown to the satisfaction of the minister referred to in subsection (3) that the defaulting person, from poverty, sickness or other cause, has been unable to pay the amount due within the time limit, the minister may extend the time within which payment must be made before cancellation takes effect.

2003-26-257, effective January 1, 2004 (B.C. Reg. 423/2003).