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Esquimalt And Nanaimo Railway Belt Tax Act, Sections 8 And 12

In This Volume

Esquimalt and Nanaimo Railway Belt Tax Act, R.S.B.C. 1996, c. 121 [Repealed 2014-14-54]

Note: Act repealed by 2014-14-54, effective February 4, 2015 (B.C. Reg. 15/2015).

The Esquimalt and Nanaimo Railway Company acquired land from Canada under grants in 1887 and 1905. Where any of the land has been alienated by the company through disposition to a third party, the owner in fee simple of that land is liable to pay property taxes. Section 8 creates a lien and charge on default in payment.

  • Nature of Interest: Tax imposed under the Act forms a lien and charge in favour of the government on land on which the tax is imposed.
  • Effect of Interest: Lien and charge haspriority over other liens, charges, or encumbrances on that land.
  • Procedure for Enforcement: Taxation (Rural Area) Act, R.S.B.C. 1996, c. 448 applies to the enforcement and recovery of unpaid taxes.
  • Electronic Submissions: On the Form 17 Charge, Notation or Filing, select Nature of Interest, Crown Lien and attach an image of the original certificate under the Esquimalt and Nanaimo Railway Belt Tax Act.