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36 Collection Of Taxes In Relation To Municipal Boundary Changes

In This Volume

  • 36 (1) This section applies if land is included in a municipality under any of the following:
  • (a) section 12;
  • (b) section 16;
  • (c) section 27.
  • (2) All unpaid taxes previously imposed by the Provincial government or by another municipality on the land are taxes of the municipality in which the land is included, and that municipality may exercise all remedies under this Act and the Community Charter for the collection of those taxes.
  • (3) For unpaid taxes previously imposed by the Provincial government, the municipality in which the land is included must pay the amount of those taxes to the Surveyor of Taxes by January 1 in the year following the year in which the land is included in the municipality.
  • (4) For unpaid taxes previously imposed by another municipality, the municipality in which the land is included
  • (a) may pay the amount of those taxes to the other municipality before they are collected, or
  • (b) if the amount of those taxes is not paid under paragraph (a), must pay that amount to the other municipality as they are collected.
  • (5) If land shown on the records of a land title office as a single parcel of land
  • (a) lies partly inside and partly outside the municipality, and
  • (b) is, under a provision referred to in subsection (1), wholly included in the municipality,
  • the taxes then unpaid on any part of the land are a charge as unpaid taxes on the whole land.

RS1960‑255‑22 (3, 4); 1964‑33‑4; 1978‑25‑334; 1989‑33‑1; 2003-52-171, effective January 1, 2004 (B.C. Reg. 465/2003); RSBC 2015-1-36, effective January 1, 2016 (B.C. Reg. 257/2015).

CROSS REFERENCES AND OTHER SOURCES OF INFORMATION

Sections 12, 16, and 27: Establishment of Municipal Boundaries

Section 27 of the Local Government Act deals with the establishment of municipal boundaries upon incorporation by the issuance of letters patent. Sections 12 and 16 further provide for the extension or redefinition of boundaries through the issuance of letters patent. The Province notifies the land title office by providing the letters patent, accompanied by a list of the parcel identifier numbers of the properties affected by the change.