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In This Volume

  • 40 (1) In this section, “interested person” in relation to property means a person who under section 39(3) received or was entitled to receive notice respecting the property and includes a person acting on the person’s behalf.
  • (2) Property that has been forfeited under this Act for nonpayment of taxes vests in the person from whom it was forfeited on an interested person paying, at any time during the first year after the forfeiture, the sum of the following:
  • (a) the prescribed fee;
  • (b) the total amount of taxes owing to the government in respect of the property at the date of forfeiture;
  • (c) the taxes that at the date of payment would have been payable but for the forfeiture;
  • (d) any costs incurred by the minister responsible for the administration of the Land Act after the date of forfeiture
    • (i) for maintaining or improving the property, or
    • (ii) for cleaning up or remedying any contamination of the property by hazardous substances, including costs incurred in connection with mitigating a threat to the environment or to the health of a person as a result of that contamination.
  • (3) When property vests under subsection (2) in the person from whom it was forfeited, any charge that was cleared from the title to the property under section 39(2) is reinstated in accordance with the priorities existing immediately before forfeiture.
  • (4) At any time during the second and third years after property has been forfeited under this Act for nonpayment of taxes, an interested person may on payment of the prescribed fee apply to the Surveyor of Taxes for an order under subsection (5).
  • (5) The Surveyor of Taxes may, if the Surveyor of Taxes considers it just and equitable and on terms the Surveyor of Taxes considers appropriate, order that
  • (a) the property be vested in the person from whom it was forfeited, on payment by the applicant of
    • (i) the total amount owing at the date of forfeiture,
    • (ii) the taxes that would have been payable but for the forfeiture, and
    • (iii) any costs incurred in connection with the property by the minister responsible for the administration of the Land Act after the date of forfeiture for anything referred to in subsection (2)(d), and
  • (b) any charge that was cleared from the title to the property under section 39(2) be reinstated in accordance with the priorities existing immediately before forfeiture.

1979-400-38.1; 1982-28-2, proclaimed effective August 20, 1982; 1987-31-6, 7; 1992-56-5, effective June 23, 1992; 1999-33-57, effective July 29/99 (B.C. Reg. 252/99); B.C. Reg. 4/2010, s. 2; 2023-10-1098.