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In This Volume

  • 272 (1) If land is sold for taxes, the collector or other proper officer of the taxing authority, as the case may be, must forthwith after the tax sale file with the registrar a notice in writing signed by the collector setting out all of the following:
  • (a) that the land described in it has been sold for taxes;
  • (b) the date of the tax sale;
  • (c) the full name, occupation and address of the assessed owner;
  • (d) the amount for which the land was sold.
  • (2) On receipt of the notice, the registrar must make a reference to it in the register.
  • (3) One notice may cover a number of parcels that are registered collectively under one indefeasible title, but if the parcels are not so registered a separate notice is required in respect of each parcel.

1979-219-251; 1982-60-69, proclaimed effective August 1, 1983.


Form of Tax Sale Notice


On the Form 17 Charge, Notation or Filing, select Nature of Interest, Notice of Tax Sale, and attach an image of the original notice.

The following is an example of a tax sale notice that is acceptable to the registrar:


Effect of Entry of Tax Sale Notice on Register

On receipt the registrar enters the tax sale notice on the register of the land affected. The effect of this entry is to restrict all further dealings with the land. A tax sale notice is endorsed on title as follows:


Owner Is Dissolved Corporation

Even if the owner is a corporation that has been dissolved, the registrar does not reject the tax sale notice. However, the registrar will consider the question of whether the property has escheated before accepting an application to transfer the property to a tax sale purchaser. See the “Practice” discussion under s. 276 of the Act.


Filing Notice of Tax Sale in Land Title Office

See s. 656 of the Local Government Act, R.S.B.C. 2015, c. 1 regarding the collector’s obligation to file the notice of the tax sale in the proper land title office promptly after selling the property for taxes.

Effect of Tax Sale and Right of Owner to Set Aside

See ss. 665 and 666 of the Local Government Act regarding the effect of a tax sale on an owner’s rights and the right of an owner to have a tax sale set aside.

Tax Sales by Improvement Districts

See s. 718 of the Local Government Act, which authorizes improvement districts to recover taxes by way of tax sale.

Secondary Sources

See Di Castri, Registration of Title to Land, vol. 2, para. 700.