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In This Volume

258 (1) This section applies to the following:

  • (a) fees imposed, under this Act or the Local Government Act, for work done or services provided to land or improvements;
  • (b) fees imposed under section 196(1)(a);
  • (c) amounts that a municipality is entitled to recover for work done or services provided to land or improvements under any other provision of this Act or the Local Government Act that authorizes the municipality to recover amounts in the event of default by a person.
  • (2) An amount referred to in subsection (1)
  • (a) may be collected in the same manner and with the same remedies as property taxes, and
  • (b) if it is due and payable by December 31 and unpaid on that date, is deemed to be taxes in arrear.
  • (3) If an amount referred to in subsection (2)(b) is a fee referred to in section 194(2)(a),
  • (a) the collector must promptly, after December 31, forward a statement showing the amount of the fee
    • (i) to the Surveyor of Taxes in the case of real property that is not in a municipality, or
    • (ii) to the applicable municipal collector in other cases, and
  • (b) the Surveyor of Taxes or collector must add the amount of the fee to the taxes payable on the property.
  • (4) If an amount is added under subsection (3)(b),
  • (a) the amount is deemed to be a municipal tax or Provincial tax, as applicable, and must be dealt with in the same manner as taxes against the property would be under this Act, the Local Government Act or the Taxation (Rural Area) Act, and
  • (b) when it is collected, the collecting municipality or Minister of Finance must pay the amount to the municipality to which it is owed.
  • (5) If an amount is added under subsection (3)(b) and is not paid at the time the property is sold by tax sale,
  • (a) if the upset price is obtained at the time of the tax sale, the minister or municipality referred to in subsection (4) must pay out of the proceeds of the sale the amount due under this section to the municipality to which it is owed, or
  • (b) if the upset price is not obtained and subsequently the property is sold, the proceeds of sale must be applied according to the respective interests in the upset price.

2003-26-258, effective January 1, 2004 (B.C. Reg. 423/2003).

CROSS REFERENCES AND OTHER SOURCES OF INFORMATION

Debts May Be Added to Assessment Roll

See, for example, the following statutes that authorize the assessor to add amounts owing to the assessment roll:

  1. Land Act, s. 93
  2. Manufactured Home Act, s. 30
  3. Manufactured Home Tax Act, s. 5
  4. School Act, ss. 123 and 127
  5. Transportation Act, ss. 21 and 55
  6. University Endowment Land Act, s. 4
  7. Weed Control Act, s. 8