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"Point in Time" Regulation Content

Local Government Act

Improvement District Tax Regulation

B.C. Reg. 438/2003

 Section 1 (a) and (b) BEFORE amended by BC Reg 118/2018, effective June 15, 2018.

(a) in a rural area under section 756 [tax collection on behalf of improvement district] of the Local Government Act, or

(b) under section 757 [taxes levied by improvement district] of the Local Government Act,

 Section 2 (1) (part) BEFORE amended by BC Reg 118/2018, effective June 15, 2018.

(1) The following rules apply to interest payable under section 767 (5) [refund if government refuses improvement district tax sale purchaser] of the Local Government Act: