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In This Volume

  • 30 (1) Taxes assessed or imposed and due for land and improvements under this Act, or any property subject to taxation under another Act, form a lien and charge in favour of the government on the entire property taxed.
  • (2) A lien or charge created by subsection (1) has priority over every other lien, charge or encumbrance on the property.
  • (3) The lien or charge created by subsection (1) and its priority is not lost or impaired by
  • (a) any neglect, omission or error of the collector or of an agent or officer,
  • (b) taking or failing to take proceedings to recover the taxes due,
  • (c) tender or acceptance of partial payment of the taxes, or
  • (d) registration or want of registration.
  • (4) If the collector considers it appropriate to do so, the collector may register the lien or charge created by subsection (1) by registering a lien form against the property in the appropriate land title office in the same manner as a charge is registered under the Land Title Act.

1979-400-29; 1994-37-26, effective July 8, 1994.


See Di Castri, Registration of Title to Land, vol. 2, para. 721.


For a discussion about the priority of lien under s. 30 of this Act in a bankruptcy proceeding, see the annotation for Azura Management (Hemlock) Corp. v. Hemlock Valley Resorts Inc., 2007 BCSC 1761 under s. 70 of the Bankruptcy and Insolvency Act at chapter 63 (Trustees, Personal Representatives, and Trustees in Bankruptcy).