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665 (1) When real property is sold at an annual tax sale under this Act, all rights in it held by persons who at the time of the tax sale were an owner of the property or the registered owner of a registered charge on the property, immediately cease to exist, except as follows:

  • (a) the property is subject to redemption as provided in this Act;
  • (b) the right to possession of the property is not affected during the time allowed for redemption, subject to
    • (i) impeachment for waste, and
    • (ii) the right of the purchaser at the tax sale to enter on the property sold to maintain it in a proper condition and to prevent waste;
  • (c) during the period allowed for redemption, an action may be brought under section 666 to have the tax sale set aside and declared invalid.
  • (2) During the period allowed for redemption, subsection (1) does not operate to affect in any way the rights of the owners of the property and the owners of a registered charge on the property, among or as between themselves.

RS1960-255-408; RSBC 2015-1-665, effective January 1, 2016 (B.C. Reg. 257/2015).