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In This Volume

  • 360 (1) If the land affected is located in a rural area, and amounts of costs, expenses or fees have been charged by the terms of the order in council against the registered owners of any parcels shown on the plan, the Surveyor of Taxes must specially assess those parcels for the amounts charged against them respectively, and the following provisions apply to the special assessment:
  • (a) the amounts assessed are payable in one payment, or, if directed by the Lieutenant Governor in Council, may be made payable by annual instalments extending over a period not exceeding 10 years;
  • (b) in setting the amount of annual instalments a sum sufficient to cover interest on deferred payments at a rate not exceeding 8% per year must be added;
  • (c) the Lieutenant Governor in Council may prescribe terms and conditions on which any person whose parcel is specially assessed may commute by a payment in cash the annual instalments imposed on it;
  • (d) any Act applicable to the collection and recovery of Provincial taxes imposed on land and proceedings which may be taken in default of payment apply to the special assessment and all amounts payable under it.
  • (2) If compensation has been ordered to be paid to the Crown, the Surveyor of Taxes may assess the parcels on which it is by this Part made a lien for the amount of the compensation, in the same manner as provided in subsection (1) for the assessment of the amounts of costs, expenses and fees.

1979-219-360; B.C. Reg. 334/2006, Sch. s. 5; 2016-5-44, Sch. 6-Item 16.