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B.C. Reg. 438/2003
O.C. 1115/2003
Deposited November 28, 2003
effective January 1, 2004
This consolidation is current to May 30, 2023.
Link to consolidated regulation (PDF)
Link to Point in Time

Local Government Act

Improvement District Tax Regulation

[includes amendments up to B.C. Reg. 118/2018, June 15, 2018]

Relationship between improvement tax rates for different property classes

1   If taxes are imposed

(a) in a rural area under section 711 [tax collection on behalf of improvement district] of the Local Government Act, or

(b) under section 714 [taxes levied by improvement district] of the Local Government Act,

the relationships between tax rates, expressed as ratios of the rate on each property class to the rate on Class 1, must be as set out in the following Schedule:


Class of PropertyRatio to Class 1 Rate

[en. B.C. Reg. 336/2008, Sch. 5; am. B.C. Reg. 118/2018, s. 4.]

Interest on refund of improvement district tax sale money

2   (1) The following rules apply to interest payable under section 725 (5) [refund if government refuses improvement district tax sale purchaser] of the Local Government Act:

(a) the interest rate, for each successive 3 month period beginning on January 1, April 1, July 1 and October 1 in every year, is 2% below the prime lending rate of the principal banker to the Province on the 15th day of the month immediately preceding that 3 month period;

(b) the interest is to be compounded monthly;

(c) interest stops running on the day

(i) an instrument capable of effecting payment of the money owed is delivered or mailed to the person to whom it is owed, or

(ii) payment is made.

(2) Subsection (1) does not operate to require the payment of an amount of interest less than $5.

[am. B.C. Reg. 118/2018, s. 5.]

[Provisions relevant to the enactment of this regulation: Local Government Act, R.S.B.C. 2015, c. 1, ss. 711, 714 and 725.]