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399 Special Fees And Charges That Are To Be Collected As Taxes

In This Volume

  • 399 (1) This section applies to the following:
  • (a) regional district fees or charges imposed under this Act for work done or services provided to land or improvements;
  • (b) fees imposed under section 328(2)(b);
  • (c) amounts that a regional district is entitled to recover for work done or services provided to land or improvements under any provision of this Act that authorizes the regional district to recover amounts in the event of default by a person.
  • (2) If an amount referred to in subsection (1) is due and payable by December 31 and is unpaid on that date,
  • (a) the amount is deemed to be taxes in arrear,
  • (b) the regional district financial officer must promptly, after December 31, forward a statement showing the amount of the fee or charge
    • (i) to the Surveyor of Taxes in the case of real property that is not in a municipality, or
    • (ii) to the applicable municipal collector in other cases, and
  • (c) the Surveyor of Taxes or collector must add the amount of the fee or charge to the taxes payable on the property.
  • (3) If an amount is added to taxes under subsection (2)(c),
  • (a) the amount is deemed to be a Provincial or municipal tax, as applicable, and must be dealt with in the same manner as taxes against the property would be dealt with under the Taxation (Rural Area) Act or the Community Charter, and
  • (b) when it is collected, the Minister of Finance or collecting municipality must pay the amount to the regional district to which it is owed.
  • (4) If an amount is added under subsection (2)(c) and is not paid at the time the property is sold by tax sale,
  • (a) if the upset price is obtained at the time of the tax sale, the minister or municipality referred to in subsection (3) must pay out of the proceeds of the sale the amount due under this section to the regional district to which it is owed, or
  • (b) if the upset price is not obtained and subsequently the property is sold, the proceeds of the sale must be applied according to the respective interests in the upset price.
  • (5) Despite subsections (2) to (4), the regional district to which the amount is owed may bring action in a court of competent jurisdiction to recover that amount.

2003-52-265, effective January 1, 2004 (B.C. Reg. 465/2003); RSBC 2015-1-399, effective January 1, 2016 (B.C. Reg. 257/2015).