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In This Volume

  • 279 Sections 272 to 275, 277 and 278 apply to a tax sale under the Taxation (Rural Area) Act held before January 1, 1971.

1979-219-258.

CROSS REFERENCES AND OTHER SOURCES OF INFORMATION

Taxation (Rural Area) Act and Local Government Act

Since January 1, 1971, tax sales have not been authorized under the Taxation (Rural Area) Act. Rather, under s. 39 of that Act, property in respect of which the taxes remain unpaid forfeits to and is vested in the government.

See Part 16, Division 7, of the Local Government Act and ss. 39 to 41 of the Taxation (Rural Area) Act at chapter 50 (Local Government Legislation) and chapter 60 (Taxation (Rural Area) Act, R.S.B.C. 1996, c. 448) in this Manual.