Overview Of The Taxation (Rural Area) Act

The Taxation (Rural Area) Act, R.S.B.C. 1996, c. 448 provides for taxation of land outside a municipality other than farm, forest, timber, tree farm, and wild land. Sections of the Act deal with the collection of tax information, assessments, appeals, exemptions from taxation, the keeping of tax rolls, courts of revision, and the recovery of unpaid taxes.

GENERAL EFFECT ON LAND TITLE PRACTICE

Under ss. 30 and 30.1, unpaid taxes form a lien and charge in favour of the government on the property taxed. Section 32 provides that unpaid taxes constitute a first charge on the proceeds of sale.

Under s. 37, the Surveyor of Taxes may issue a certificate for unpaid taxes and file it in the Supreme Court. The filed certificate has the same effect as a judgment of the court. Sections 39 to 45 set out the procedures that apply where property is forfeited for non-payment of taxes. In particular, s. 41 imposes certain responsibilities on the registrar for registering certificates of forfeiture. Note that s. 46 provides that the powers for recovering taxes may be exercised separately, concurrently, or cumulatively.

Relevant Provisions of Land Title Act

Read these materials in conjunction with the tax sale provisions in ss. 272 to 280 of the Land Title Act, R.S.B.C. 1996, c. 250.

Debt to Provincial Crown, Municipality, or Improvement District May Be Added to Assessment Roll

Under a number of enactments, the assessor may add to the assessment roll amounts owing to the provincial government, a municipality, or an improvement district. These amounts are deemed to be taxes for the purposes of the Community Charter, S.B.C. 2003, c. 26, the Local Government Act, R.S.B.C. 2015, c. 1, the Taxation (Rural Area) Act, or the Vancouver Charter, S.B.C. 1953, c. 55, as the case may be. See, for example:

• Land Act, R.S.B.C. 1996, c. 245, s. 93
• Manufactured Home Act, S.B.C. 2003, c. 75, s. 30
• Manufactured Home Tax Act, R.S.B.C. 1996, c. 281, s. 5
• School Act, R.S.B.C. 1996, c. 412, s. 123
• Transportation Act, S.B.C. 2004, c. 44, ss. 21 and 55
• University Endowment Land Act, R.S.B.C. 1996, c. 469, s. 5
• Weed Control Act, R.S.B.C. 1996, c. 487, s. 8