This archived statute consolidation is current to July 16, 2002 and includes changes enacted and in force by that date. For the most current information, click here.

LOCAL GOVERNMENT ACT — Continued
[RSBC 1996] CHAPTER 323

Part 10 — Assessment and Taxation

Division 1 — Exemptions

General exemptions from taxation

339 (1) Unless otherwise provided in this Act, the following property is exempt from taxation to the extent indicated:

(a) land, improvements or both vested in, or held by, the Provincial government or the municipality;

(a.1) land, improvements or both vested in, or held by, the municipality jointly with another municipality or a regional district;

(b) land, improvements or both exempt from municipal taxation by another Act;

(c) land, improvements or both of a public library under the Library Act;

(c.1) land, improvements or both that are vested in, or held by, a municipality and occupied by a public library under the Library Act;

(d) land, improvements or both of an Indian, in a municipality incorporated under section 12 (1), who is an owner under the letters patent, except taxation under section 359 (1) (a) [municipal property taxes];

(e) land, improvements or both in a municipality, other than a municipality incorporated under section 12 (1), held in trust by the Crown for a band of Indians unless leased to or occupied by a person who is not a member of the band;

(f) the land of a cemetery under the Cemetery and Funeral Services Act actually used and occupied for the interment of the dead or designated an approved interment area by the registrar under that Act, together with the improvements included as part of the cemetery under that Act, other than

(i) funeral homes within the meaning of that Act,

(ii) crematoriums within the meaning of that Act, and

(iii) premises, or that part of premises, used primarily for the sale of cemetery services or funeral services within the meaning of that Act;

(g) a building set apart for public worship, and the land on which the building stands, together with

(i) any church hall considered by the council to be necessary to the exempted building, and the land on which the church hall stands, and

(ii) any area of land surrounding the exempted building, an exempted hall, or both, that the council may, by bylaw, exempt;

(h) a building that was constructed or reconstructed with the assistance of aid granted by the Provincial government after January 1, 1947 but before April 1, 1974 and that is owned and used exclusively without profit by a corporation to provide homes for elderly citizens, together with

(i) the land on which the building stands, and

(ii) any area of land surrounding the exempted building that the council may, by bylaw, exempt;

(i) a building set apart and used solely as a hospital under the Hospital Act, except a private hospital under that Act, together with

(i) the land on which the building stands, and

(ii) any area of land surrounding the building, not including land exempted under the Hospital Act or Hospital District Act, that the council may, by bylaw, exempt;

(j) land and improvements for future hospital requirements that are

(i) designated for the purposes of this section by the Minister of Health, and

(ii) vested in, or held by, a society or corporation that is not operated for profit and that has as an object the operation of a hospital;

(k) a building owned by an incorporated institution of learning that is regularly giving children instruction accepted as equivalent to that given in a public school, in actual occupation by the institution and wholly in use for the purpose of giving the instruction, together with

(i) the land on which the building stands, and

(ii) any area of land surrounding the exempted building that the council may, by bylaw, exempt as being reasonably necessary in connection with that building;

(l) fruit trees;

(m) improvements, other than dwellings and the fixtures, machinery and similar things mentioned in paragraph (n), erected on farm land and used exclusively to operate a farm, up to but not exceeding an assessed value of $50 000;

(n) fixtures, machinery and similar things located on farm land and used exclusively to operate the farm that, if erected or placed, in or on land, a building or fixture or structure in or on it, would, as between landlord and tenant, be removable by the tenant;

(o) an improvement designed, constructed or installed to provide emergency protection for persons or domestic animals in the event of a disaster or emergency within the meaning of the Emergency Program Act;

(p) sewage treatment plants, manure storage facilities, effluent reservoirs, effluent lagoons, deodorizing equipment, dust and particulate matter eliminators;

(q) to the extent established by subsection (3), land and improvements that were exempted for the 1996 taxation year under a pollution abatement provision, if

(i) the land and improvements were exempted under that provision for the 1996 taxation year on final determination under the Assessment Act, and

(ii) as applicable,

(A) for an exemption in relation to land only, the land continues to be exclusively or primarily used for the purpose of abating pollution,

(B) for an exemption in relation to improvements only, the improvements continue to be exclusively or primarily used for the purpose of abating pollution, or

(C) for an exemption in relation to land and improvements, the land and improvements continue to be exclusively or primarily used for the purpose of abating pollution;

(r) a floating dry dock, other than the onshore facilities of the floating dry dock, if the floating dry dock has a lift capacity greater than 20 000 tonnes.

(2) Septic disposal systems are not exempt from taxation under this section.

(3) The amount of an exemption under subsection (1) (q) for a taxation year is limited to the portion of the assessed value of land and improvements that is the least of the following:

(a) the portion that the assessment commissioner, in his or her discretion, determines is attributable to the use of pollution abatement for that taxation year, subject to final determination under the Assessment Act;

(b) the portion that was exempted for pollution abatement purposes for the immediately preceding taxation year on final determination under the Assessment Act;

(c) the portion that was exempted for the 1996 taxation year on final determination under the Assessment Act.

(4) In this section,

"final determination under the Assessment Act" means a determination on the assessment roll for a taxation year, subject to any change that is finally determined under the Assessment Act by supplementary assessment roll, by correction of a property assessment review panel, on complaint to a property assessment review panel or on further appeal;

"pollution abatement provision" means section 339 (1) (q) of this Act, section 15 (1) (s) of the Taxation (Rural Area) Act or section 396 (1) (e.01) of the Vancouver Charter, as those provisions read before their repeal and replacement by the Budget Measures Implementation Act, 1997.

Qualifications and exceptions to the general exemptions

340 (1) An exemption is not allowed under section 339 (1) (g) unless title to the land is registered in the name of

(a) the religious organization using the building,

(b) trustees for the use of that organization, or

(c) a religious organization granting a lease of the building and land to be used solely for public worship.

(2) If only a portion of a parcel of land is exempt under section 339 (1) (g), (h), (i) or (k), the council must

(a) adopt a bylaw that

(i) describes the exempt land by metes and bounds, and

(ii) has attached to it as an appendix a plan showing the portion of the land exempt and the portion taxable, and

(b) file the bylaw in the proper land title office.

(3) If a council considers that a use exists that, but for a secondary use, would otherwise qualify for exemption, the council may, by bylaw adopted by 2/3 of its members, determine the proportions of the land and improvements that are to be exempt and taxable.

(4) A bylaw or resolution adopted under section 339 (1) or this section after October 31 in any year is not effective for taxation in the next calendar year.

(5) An exemption under section 339 (1) (b) to (o) and the municipal property portion of section 339 (1) (a) does not include exemption from a fee or charge.

(6) An exemption under section 339 (1) (c), (f), (g), (h) or (k) and the municipality portion of section 339 (1) (a) extends only to taxation under section 359 (1) (a) [municipal property taxes].

(7) Section 8 of the Cemetery Company Act, R.S.B.C. 1979, c. 46, does not apply to a parcel tax under this Act.

Exemptions by council

341 (1) On or before October 31 in any year, a council may, by bylaw adopted by 2/3 of its members, exempt land or improvements referred to in subsection (2), or both, from taxation under section 359 (1) (a) [municipal property taxes]

(a) for the next calendar year, or

(b) with the assent of the electors, for a period not longer than 10 years.

(2) The following may be exempted under subsection (1):

(a) land or improvements owned or held, maintained and operated as a park or recreation ground or for athletic or recreational purposes by another municipality;

(b) land or improvements owned or held by an athletic or service club or association and used principally as a public park or recreation ground or for public athletic or recreational purposes;

(c) land or improvements not being operated for profit or gain and owned by a charitable or philanthropic organization supported in whole or in part by public funds and used exclusively for charitable or philanthropic purposes;

(d) land or improvements owned and used exclusively by a horticultural or agricultural society;

(e) land or improvements owned and used for water purposes by another municipality;

(e.1) land or improvements, in whole or in part, owned by another municipality and used for a port or a small boat harbour, shelter or marina;

(f) land or improvements, in whole or in part, owned by another municipality and used for an airport, seaplane base or landing area for aircraft;

(g) land or improvements owned or held by a person or organization and operated as a private hospital licensed under the Hospital Act or an institution licensed under the Community Care Facility Act;

(h) land or improvements, in whole or in part, for which a grant has been made, after March 31, 1974, under the Housing Construction (Elderly Citizens) Act;

(i) land or improvements not being operated for profit or gain and owned by a charitable or philanthropic organization supported in whole or in part by public funds and used as an art gallery, museum or for other cultural purposes;

(j) land or improvements not being operated for profit or gain and owned by a charitable or philanthropic organization supported in whole or in part by public funds and used as a search and rescue facility;

(k) land or improvements used or occupied by a church as tenant or licensee for the purpose of public worship or for the purposes of a church hall which the council considers necessary to the church;

(l) land acquired for water purposes by another municipality but not actually in use for any purpose;

(m) the interest in school buildings of a non-profit organization specified by the council that the non-profit organization uses or occupies as licensee or tenant of a board of school trustees;

(m.1) the interest of a francophone education authority in school buildings that the francophone education authority uses or occupies as licensee of a board of school trustees;

(m.2) the interest in school buildings of a non-profit organization specified by the council that the non-profit organization uses or occupies as tenant or licensee of a francophone education authority;

(n) the interest in municipal buildings of a non-profit organization specified by the council that the non-profit organization uses or occupies as a licensee or tenant of the municipality;

(o) the part of a property that is taxable under section 129 of the School Act and used by a non-profit organization.

Exemptions for heritage properties

342 (1) In this section and section 343, "eligible heritage property" means property that is

(a) protected heritage property,

(b) subject to a heritage revitalization agreement under section 966, or

(c) subject to a covenant under section 219 of the Land Title Act that relates to the conservation of heritage property.

(2) Despite section 182 [prohibition against assistance to business] but subject to subsection (3) of this section, for the purposes of supporting the conservation of an eligible heritage property, on or before October 31 in any year a council may, by bylaw adopted by at least 2/3 of the votes cast, do one or more of the following:

(a) exempt from taxation under section 359 (1) (a) [municipal property taxes] all or part of

(i) the eligible heritage property, and

(ii) if the eligible heritage property is a building or other improvement so affixed to the land as to constitute real property, an area of land surrounding the eligible heritage property;

(b) [Repealed 1999-37-85.]

(c) limit an exemption under paragraph (a) or (b) to a specified portion of the net taxable value of the property to which the exemption applies;

(d) make an exemption under this subsection subject to specified conditions.

(3) A bylaw under subsection (2) may provide a tax exemption

(a) for the next calendar year, or

(b) if a counter petition opportunity has been provided in relation to the bylaw, for a specified period not greater than 10 years.

(4) In addition to the information required by section 172.4, the notice of a counter petition opportunity under subsection (3) (b) of this section must

(a) identify the eligible heritage property that would be subject to the bylaw, and

(b) describe the exemption that would be made for the eligible heritage property.

(4.1) [Repealed 2000-7-47.]

(5) Within 30 days after adopting a bylaw under this section, the council must give notice of the bylaw to the minister responsible for the Heritage Conservation Act in accordance with section 977.

Repayment requirement in relation to heritage exemptions

343 (1) A bylaw under section 342 may provide that, if any of the following circumstances as specified in the bylaw occur, the council may require the owner of the eligible heritage property at that time to pay to the municipality the amount referred to in subsection (2):

(a) if the eligible heritage property is destroyed, whether with or without proper authorization under the requirements of the heritage protection of the property;

(b) if the eligible heritage property is altered by or on behalf of the owner without proper authorization under the requirements of the heritage protection of the property;

(c) if any other circumstances specified in the bylaw occur.

(2) The amount that may be required under subsection (1) is the amount equivalent to

(a) the total taxes exempted under the bylaw under section 342,

plus

(b) interest from the time at which the exempt taxes would otherwise have been payable, compounded annually at the rate referred to in section 379 (1) (b) for taxes in arrear.

(3) A bylaw under section 342 that includes a provision under subsection (1) may not be adopted without the consent of the owner of the eligible heritage property to which the bylaw applies.

(4) If a bylaw under section 342 includes a provision under subsection (1), within 30 days after the bylaw is adopted the council must have notice of the bylaw filed in the land title office in accordance with section 976.

(5) If a bylaw under section 342 includes a provision under subsection (1) and a circumstance specified in the provision occurs, the council may, by bylaw adopted by at least 2/3 of the votes cast, either

(a) require the owner to pay the amount referred to in subsection (2), or

(b) waive the obligation of the owner to pay all or part of the amount referred to in subsection (2).

(6) If a council does not adopt a bylaw under subsection (5) (a) within one year after it becomes aware of the circumstance in relation to which the bylaw could be adopted, the council is deemed to have waived all obligation of the owner to pay the amount referred to in subsection (2).

(7) If a council adopts a bylaw under subsection (5) (a) within the time period referred to in subsection (6), the council may

(a) add the amount referred to in subsection (2) to the taxes for the current year payable to the municipality in relation to the eligible heritage property, or

(b) make an agreement with the owner regarding payment of the amount referred to in subsection (2) as a personal debt to the municipality.

Exemptions for riparian property

343.1 (1) In this section and section 343.2:

"eligible riparian property" means property that meets all the following requirements:

(a) the property must be riparian land;

(b) the property must be subject to a covenant under section 219 of the Land Title Act that relates to the protection of the property as riparian property;

(c) the municipality granting the exemption under this section must be a covenantee in whose favour the covenant referred to in paragraph (b) is made;

(d) any other requirements prescribed under subsection (6);

"eligible value" means the portion of the net taxable value of the parcel of land in relation to which an exemption under subsection (2) is made that is equivalent to the ratio of

(a) the area of the eligible riparian property that is exempted under subsection (2) (a)

to

(b) the area of the parcel of land in relation to which the exemption is made.

(2) Despite section 182 [prohibition against assistance to business] but subject to subsections (3) and (4) of this section, for the purposes of supporting the conservation of an eligible riparian property, on or before October 31 in any year a council may, by bylaw adopted by at least 2/3 of the votes cast, do one or more of the following:

(a) exempt all or part of the eligible riparian property from taxation under section 359 (1) (a) [municipal property taxes];

(b) limit an exemption under paragraph (a) to a specified portion of the eligible value of the property to which the exemption applies;

(c) make an exemption under this subsection subject to specified conditions.

(3) An exemption under subsection (2) may apply only to that part of the eligible riparian property that is a riparian area.

(4) A bylaw under subsection (2) may provide a tax exemption

(a) for the next calendar year, or

(b) if a counter petition opportunity has been provided in relation to the bylaw, for a specified period not greater than 10 years.

(5) In addition to the information required by section 172.4, the notice of a counter petition opportunity under subsection (4) (b) of this section must

(a) identify the eligible riparian property that would be subject to the bylaw, and

(b) describe the exemption that would be made for the eligible riparian property.

(5.1) [Repealed 2000-7-48.]

(6) The Lieutenant Governor in Council may, by regulation, establish additional requirements for property to be considered eligible riparian property.

Repayment requirement in relation to riparian exemptions

343.2 (1) A bylaw under section 343.1 may provide that, if

(a) there is a contravention of any of the conditions of the covenant under section 219 of the Land Title Act in relation to which the exemption is given,

(b) the covenant is discharged before the end of the period of the exemption, or

(c) any other circumstances specified in the bylaw occur,

the council may require the owner of the eligible riparian property at that time to pay to the municipality the amount referred to in subsection (2).

(2) The amount that may be required under subsection (1) is the amount equivalent to

(a) the total taxes exempted under the bylaw under section 343.1,

plus

(b) interest from the time at which the exempt taxes would otherwise have been payable, compounded annually at the rate referred to in section 379 (1) (b) for taxes in arrear.

(3) A bylaw under section 343.1 that includes a provision under subsection (1) may not be adopted without the consent of the owner of the eligible riparian property to which the bylaw applies.

(4) If a bylaw under section 343.1 includes a provision under subsection (1), within 30 days after the bylaw is adopted the council must have notice of the bylaw filed in the land title office, and for this purpose section 976 applies.

(5) If a bylaw under section 343.1 includes a provision under subsection (1) and a circumstance specified in the provision occurs, the council may, by bylaw adopted by at least 2/3 of the votes cast, either

(a) require the owner to pay the amount referred to in subsection (2), or

(b) waive the obligation of the owner to pay all or part of the amount referred to in subsection (2).

(6) If a council does not adopt a bylaw under subsection (5) (a) within one year after it becomes aware of the circumstance in relation to which the bylaw could be adopted, the council is deemed to have waived all obligation of the owner to pay the amount referred to in subsection (2).

(7) If a council adopts a bylaw under subsection (5) (a) within the time period referred to in subsection (6), the council may

(a) add the amount referred to in subsection (2) to the taxes for the current year payable to the municipality in relation to the eligible riparian property, or

(b) make an agreement with the owner regarding payment of the amount referred to in subsection (2) as a personal debt to the municipality.

Qualifications to the exemptions under sections 341, 342 or 343.1

344 (1) An exemption under section 341 or 342 may apply to the whole or a part of the taxable assessed value of land or improvements or both.

(2) An exemption under section 341 (2) (b) or (c) may, in the discretion of the council, be made applicable to property the registered owner of which is a trustee for an organization that in the opinion of council would otherwise qualify for exemption.

(3) [Repealed 1999-37-89.]

(4) A bylaw under section 341, 342 or 343.1 or this section ceases to apply to property the use or ownership of which no longer conforms to the conditions necessary to qualify for exemption and, after this, the property is liable to taxation.

Tax exemptions under a partnering agreement

344.1 (1) A council may, by bylaw, exempt from taxation under section 359 (1) (a) [municipal property taxes], all or part of the land, improvements or both, owned or held by a party to a partnering agreement with the municipality, during all or part of the term of the agreement.

(2) An exemption under this section may only be provided for that portion of the land or improvements used for a public purpose.

(3) If the term of the exemption authorized in the bylaw is greater than 5 years, or a period that by exercising rights of renewal or extension could exceed 5 years, then the council must provide a counter petition opportunity in relation to the proposed bylaw.

(4) An exemption under this section takes effect as follows:

(a) if the bylaw under subsection (1) is adopted by October 31 in a year, the exemption takes effect for the following calendar year;

(b) if the bylaw under subsection (1) is adopted after October 31 in a year, the exemption takes effect for the year following the next calendar year.

(5) An exemption under this section ceases to apply to property the use or ownership of which no longer conforms to the conditions necessary to qualify for exemption.

Exemptions for industrial or business property

345 (1) In addition to the provisions of any other Act, the Lieutenant Governor in Council may make regulations prescribing exemptions from property taxes under any Act, in respect of prescribed

(a) industrial land or industrial improvements or both, or

(b) business land or business improvements or both.

(2) Regulations under subsection (1) may be different for different classes of property.

Exemptions for community ports and airports

346 (1) In addition to the provisions of any other Act, the Lieutenant Governor in Council may make regulations prescribing exemptions from property taxes under any Act in respect of

(a) prescribed land or improvements, or both, at prescribed community ports, and

(b) prescribed improvements at prescribed community airports.

(2) Regulations under subsection (1) may be different

(a) for different classes of property as described in the regulations,

(b) for different community ports, and

(c) for different community airports.

(3) An exemption under subsection (1) applies to a port or airport only for a taxation year in which it is operated as a community port or community airport, as applicable.

Division 2 — Golf Course and Cemetery Valuation Agreements

Definitions

347 For the purposes of this Division:

"land" means land maintained as a golf course or held for cemetery purposes and not exempt from taxation under sections 339 and 340;

"valuation agreement" means an agreement under section 348.

Agreements for valuation of golf course or cemetery land

348 (1) Despite any Act, a council may, by agreement with the owner of land, establish an amount that, subject to this section, is deemed to be the assessed value of the land during the term of the agreement for the purposes of imposing taxes other than taxes for school purposes.

(2) A valuation agreement must be for a term of at least 10 years.

(3) There may be separate valuation agreements for separate parcels of land.

(4) The actual value of the land at the date of a valuation agreement, as determined by the assessor for the assessment roll for that year, must be set out in the agreement.

(5) A valuation agreement may be renewed in accordance with the terms of the agreement.

(6) A valuation agreement must set out the provisions of section 349 in the form of covenants by or provisions or conditions agreed to by the municipality and the owner, or both as appropriate, together with any other covenants, provisions and conditions agreed to and not inconsistent with this Division.

(7) The council may agree to rescind or amend an agreement made under this section, including rescission or amendment of a covenant, provision or condition included by reason of subsection (6).

(8) [Repealed 1997-25-80.]

Covenants required for valuation agreements

349 (1) Land that is the subject of a valuation agreement must be retained and maintained during the term of the agreement for the use and purpose specified in the agreement.

(2) If, during the term of a valuation agreement, the owner sells the land, the agreement is terminated and the owner is liable to the municipality for whichever of the following is greater:

(a) 50% of the difference between the sale price and the actual value, if the sale price is greater than the actual value;

(b) the sum calculated under subsection (3) (a).

(3) If, during the term of a valuation agreement, the owner of the land sells part of the land, the agreement is terminated for the part sold, and the owner is liable to the municipality for an amount equal to the total of

(a) the sum of the total taxes on all the land that is the subject of the agreement that, but for the agreement, would have been imposed by the municipality, reduced by any amounts already paid to the municipality as taxes on the land, together with accrued interest on the remainder at the rate prescribed under section 11 (3) of the Taxation (Rural Area) Act,

plus

(b) 50% of the difference between

(i) the sale price of the part sold, if it exceeds the amount determined under subparagraph (ii), and

(ii) the amount that bears the same proportion to the actual value of all the land subject to the agreement that the area of the land sold bears to the area of all the land.

(4) If, during the term of a valuation agreement, the owner of the land changes or permits a change of the use of all or part of the land from that specified in the agreement, the agreement is terminated for the land the use of which has changed, and the owner is liable to the municipality for taxes calculated as in subsection (3) (a).

(5) The municipality has the first right to purchase land that is subject to a valuation agreement.

(6) A dispute between the parties to a valuation agreement on any matter arising from the agreement must be settled under the Commercial Arbitration Act.

Further liability for 10 years after end of valuation agreement

350 (1) After the end of the term of a valuation agreement, if the owner of the land that was the subject of the agreement sells or changes or permits a change in the use of the land, section 349 (2) and (3) or (4) applies, as the case may be, as if the agreement were still in force, subject to subsection (2).

(2) The owner's liability under section 349 is reduced by the proportion that the number of years that have passed since the end of the agreement bears to 10.

Operational details of valuation agreements

351 (1) The assessor must continue to assess land subject to a valuation agreement as if the agreement had not been made and must maintain a record of the values assessed.

(2) The owner of the land subject to a valuation agreement has the usual right of complaint and appeal for an annual assessment under subsection (1).

(3) A valuation agreement is registrable in the proper land title district, and on registration constitutes a charge on the land, having preference over a claim, lien, privilege or encumbrance of any person except the Crown.

(4) All amounts for which an owner of land becomes liable to a municipality under this Division form a charge on the land and are collectable in the same manner and with the same remedies as ordinary taxes on land and improvements under this Act.

(5) The registrar of land titles must not transfer land subject to a valuation agreement without a certificate from the designated municipal officer showing that all obligations for amounts owing by the owner under sections 347 to 350 and the valuation agreement have been discharged.

Division 3 — Special Cases

Forest land

352 (1) Despite this Act, land in a municipality that is forest land as defined in the Assessment Act must be so classified by the assessor and assessed under that Act, but taxed under section 359 (1) (a) [municipal property taxes].

(2) The exemption provided by section 15 (1) (l) of the Taxation (Rural Area) Act applies to land in a municipality, but section 131 (2) of the School Act applies for the purposes referred to in section 359 (1) (b) [property taxes for other bodies] of this Act.

Taxation of certain utility company property

353 (1) In this section:

"utility company" means an electric light, electric power, telephone, water, gas or closed circuit television company;

"specified improvement" means an improvement of a utility company that is

(a) a pole line, cable, tower, pole, wire, transformer, equipment, machinery, exchange equipment, main, pipe line or structure, other than a building,

(b) erected or placed in, on or affixed to

(i) land in a municipality, or

(ii) a building, fixture or structure in or on land in a municipality, and

(c) used solely in the municipality or a group of adjoining municipalities by the company for local generation, transmission, distribution, manufacture or transportation of electricity, telephonic communication, water, gas or closed circuit television.

(2) A utility company that is carrying on business in a municipality in which it has specified improvements must be taxed annually by the municipality at the rate of 1% as follows:

(a) for a telephone or closed circuit television company, on the gross rentals received in the second preceding year from its subscribers for telephone or television service located in the municipality, including telephone interexchange tolls for calls between exchanges in the municipality;

(b) for any other utility company, on the amount received in the second preceding year by the company for electric light, electric power, water or gas consumed in the municipality, other than amounts received for

(i) light, power or water supplied for resale,

(ii) gas supplied for the operation of motor vehicles fueled by natural gas, or

(iii) gas supplied to any gas utility company, other than a government corporation as defined in the Financial Administration Act or a subsidiary of a government corporation.

(3) Tax under subsection (2) is subject to the same remedies and penalties as taxes under Part 10.1 [Taxes, Fees and Charges].

(4) A utility company liable to tax under subsection (2) must

(a) by October 31 in each year, for the purpose of determining the tax payable in the next year, file with the collector a return of the revenue referred to in that subsection that was received in the preceding year, and

(b) pay the tax imposed under subsection (2) in accordance with Division 1 of Part 11 [Tax Collection — Due Dates and Tax Notices].

(5) As an exception to subsections (2) and (4), in the case of a company to which this section applies for the first time in the municipality,

(a) the company must pay the tax imposed under subsection (2) in the second year of its operation on the basis of revenue earned in the first year, and

(b) the report of revenue earned in the first year must be filed before May 8 of the second year of operation.

(6) Tax imposed on a utility company under subsection (2) is in place of tax that might otherwise be imposed on the specified improvements under section 359 (1) (a) [municipal property taxes], and taxes may not be imposed under that provision on the specified improvements although they may be imposed on those improvements under section 359 (1) (b) [property taxes for other bodies].

(7) For certainty, all land and improvements of a utility company in a municipality, other than specified improvements, are subject to tax under section 359 [annual property tax bylaw].

Section Repealed

354 [Repealed 1999-37-97.]

Division 4 — Tax Liability of Occupiers of Land

Definition of "occupier"

355 For the purpose of this Division, "occupier" means an occupier as defined in the Assessment Act.

Taxation of Crown land used by others

356 (1) Subject to this section, land and its improvements are liable to taxation if the land is

(a) owned in fee simple by the Crown or some person or organization on behalf of the Crown, and

(b) held or occupied other than by or on behalf of the Crown.

(2) This section does not make the following liable to taxation:

(a) land or improvements otherwise exempt under section 339 (1) (b) to (l);

(b) land or improvements otherwise exempt under the municipal portion of section 339 (1) (a);

(c) land or improvements exempted by a bylaw under section 341, 342, 343.1, 344, 344.1 or 346;

(d) a highway occupied by

(i) a gas, electric light, telephone, telegraph, power, pipeline, water, motor bus, electric trolley bus, radio or television broadcasting or closed circuit television company, or

(ii) a company that, in addition to any other function, provides a service similar in nature to a service referred to in subparagraph (i).

(3) Except as provided under the Veterans' Land Act (Canada) and subsection (4), the taxes imposed on land and improvements referred to in subsection (1)

(a) are a liability only of the holder or occupier, recoverable in the manner set out in this Act, and

(b) are not a lien or charge on the land and improvements that are not liable to tax sale.

(4) In the case of land disposed of by the Provincial government for which the Crown grant has not been registered,

(a) the land, together with its improvements, is liable to tax sale,

(b) the taxes imposed are a lien and charge on the land and its improvements, and

(c) the provisions of this Act for assessment, taxation, recovery of taxes and tax sale apply for the purposes of this subsection.

(5) If a supplementary assessment roll has been prepared under the Assessment Act for land held or occupied in the manner referred to in subsection (1),

(a) the holder or occupier is liable to real property tax for the portion of the calendar year the land was held or occupied, and

(b) section 373 [taxation based on supplementary roll] applies for the purposes of this subsection.

(6) This section also applies to

(a) improvements owned, held or occupied by or leased to, a person other than the Crown, located on land the fee of which is vested in the Crown or in some other person or organization on behalf of the Crown, and

(b) land held in trust for a band of Indians and occupied, other than in an official capacity, by a person who is not an Indian.

Taxation of municipal land used by others

357 (1) If the fee simple of land is vested in a municipality but the land is held or occupied other than by or on behalf of the municipality, the rules for taxation of Crown land used by others, as set out in section 356 (1), (2), (3) and (6) (a), apply to the land and its improvements and make them liable for taxation.

(2) This section does not apply to land or improvements that are exempt from taxation by the municipality under the terms of a lease agreement entered into before July 1, 1957.

Taxation of occupier of exempt land

358 An occupier of land in the municipality assessed under section 27 of the Assessment Act is subject to taxation in the same manner as an occupier of land taxed under section 357.

Part 10.1 — Taxes, Fees and Charges

Division 1 — Property Value Taxes

Annual property tax bylaw

359 (1) Each year, after adoption of the financial plan but before May 15, a council must, by bylaw, impose property value taxes for the year by establishing tax rates for

(a) the municipal revenue proposed to be raised for the year from property value taxes, as provided in the financial plan, and

(b) the amounts to be collected for the year by means of rates established by the municipality to meet its taxing obligations in relation to another local government or other public body.

(2) Unless otherwise permitted by this or another Act, a property value tax under subsection (1) must be imposed

(a) on all land and improvements within the municipality, other than land and improvements that are exempt under this or another Act in relation to the tax, and

(b) on the basis of the assessed value of the land and improvements.

(3) For the purposes of subsection (1) (a), the bylaw may establish for each property class

(a) a single rate for all revenue to be raised, or

(b) separate rates for revenue to be raised for different purposes but, in this case, the relationships between the different property class rates must be the same for all purposes.

(4) For the purposes of subsection (1) (b), for each local government or other public body in relation to which the amounts are to be collected,

(a) the bylaw must establish separate rates for each property class, and

(b) the relationships between the different property class rates must be the same as the relationships established under subsection (3) unless otherwise required by this or another Act.

(5) Property value taxes under subsection (1) are deemed to be imposed on January 1 of the year in which the bylaw under that subsection is adopted, unless expressly provided otherwise by the bylaw or by the enactment under which they are imposed.

(6) The minimum amount of tax under subsection (1) in any year on a parcel of real property is $1.

(7) If the amount of revenue raised in any year for a body under subsection (1) (b) is more or less than the amount that is required to meet the municipality's obligation, the difference must be used to adjust the rate under subsection (1) (b) for the next year.

Assessment averaging and phasing option

359.1 (1) Instead of imposing tax rates on the assessed value of land and improvements, an annual property tax bylaw may impose rates under subsection (2) or (3).

(2) For an assessment averaging option, tax rates may be imposed on the amount determined in accordance with the following formula:

Amount = averaged land value + assessed improvements value

where

averaged land value

 = 

the average of the assessed value of the land in the current year and the 2 preceding years;

assessed improvements value

 = 

the assessed value of improvements in the current year.

(3) For an assessment phasing option, tax rates may be imposed on the amount determined in accordance with the following formula:

Amount = (assessed land value - phasing reduction) + assessed improvements value

where

assessed land value

 = 

 the assessed value of the land in the current year;

phasing reduction

 = 

 the phasing percentage established by the bylaw, being not less than 50% and not more than 66%, of the difference between

 

 

(a)

the increase in the assessed value of the land in the current year from the previous year, and

 

 

(b)

the assessed value of the land in the previous year multiplied by the average percentage increase in the assessed value from the previous year to the current year of all land within the municipality included in the same property class;

assessed improvements value

 = 

the assessed value of improvements in the current year.

(4) A council must not adopt a bylaw imposing tax rates under this section unless the following requirements are met:

(a) the council complies with the requirements of any regulations under subsection (13);

(b) before January 1 of the year in which the bylaw is to take effect, notice of intent to consider the bylaw is provided to the inspector and to the assessment commissioner;

(c) after January 1 of the year in which the bylaw is to take effect and at least 2 weeks before the adoption of the bylaw, a notice that

(i) contains the prescribed information, and

(ii) describes the estimated effect of the bylaw on the taxation of sample properties within the municipality

is published in 2 consecutive issues of a newspaper;

(d) the bylaw is adopted before March 31 in the year in which it is to take effect;

(e) the bylaw establishes a procedure to allow property owners to complain to the local court of revision about errors made in applying the bylaw to their property.

(5) Subject to any regulations under subsection (13), a bylaw imposing tax rates under this section may

(a) apply to one or more property classes, or

(b) modify the averaging formula in subsection (2) or the phasing formula in subsection (3) to exempt from the bylaw or govern the application of the bylaw to particular types of property within a property class.

(6) The authority under subsection (5) (b) includes authority in relation to property with an assessed value that is different from that on the previous assessment roll because of one or more of the following:

(a) an error or omission;

(b) a subdivision or consolidation or a new development to, on or in the land;

(c) a change in

(i) physical characteristics,

(ii) zoning,

(iii) the classification of the property under section 19 (14) of the Assessment Act, or

(iv) the eligibility of the property for assessment under section 19 (8), 23 or 24 of the Assessment Act;

(d) any other prescribed factor.

(7) If a council adopts a bylaw imposing tax rates under this section, the following rules apply:

(a) the assessed value or the net taxable value must continue to be the basis for determining the amount of money to be raised in the municipality for the purposes of the following:

(i) section 359 (1) (b) [property taxes for other bodies];

(ii) sections 119 and 137 of the School Act;

(iii) section 17 of the Assessment Authority Act;

(iv) sections 15 and 17 of the Municipal Finance Authority Act;

(v) section 14 of the British Columbia Transit Act;

(vi) any other prescribed enactment;

(b) the value determined under the bylaw, and not the assessed value or the net taxable value referred to in this or any other Act, must be the basis for taxing properties within the property classes specified in the bylaw to raise the money required under the provisions referred to in paragraph (a).

(8) If

(a) a body other than the council sets a rate under an enactment for calculating property taxes, and

(b) the council adopts a bylaw imposing tax rates under this section,

then, despite any other Act, the council must, by resolution, substitute a rate that is sufficient to raise the same amount of revenue in the municipality for that body from each property class to which that bylaw applies as the amount that would have been raised for that body had that bylaw not been adopted.

(9) If the amount of revenue raised in any year for a body under subsection (8) is more or less than the amount that would have been raised had the council not substituted the rate, the difference must be used to adjust the rate for the next year.

(10) If a council adopts a bylaw imposing tax rates under this section,

(a) it must establish a local court of revision in accordance with Division 2 [Parcel Taxes], and

(b) the local court of revision may

(i) adjudicate complaints about errors made in applying the bylaw to the assessed value of any property, and

(ii) direct the collector to make any amendments to the adjusted value of the property that are necessary to give effect to the court's decision.

(11) If the assessed value of a parcel of land on the assessment roll has been adjusted under a bylaw adopted under this section, the tax notice under section 369 [general tax notices] for the parcel must include or have enclosed with it a statement

(a) informing the owner that assessed values and tax rates have been adjusted as a result of the bylaw,

(b) specifying the adjusted value of the land and the value of any improvements on it, and

(c) describing the procedure for requesting the collector to correct errors and for complaining to the local court of revision.

(12) On the initiative of the collector or on the request of an owner who is notified under subsection (11) of adjustments to the assessed value of the owner's property, the collector may correct errors made in applying the bylaw to any property.

(13) The Lieutenant Governor in Council may make regulations as follows:

(a) restricting the property classes to which a bylaw imposing tax rates under this section may apply;

(b) defining any term used in this section;

(c) governing the way in which the averaging formula in subsection (2) or the phasing formula in subsection (3) may be modified to exempt from the bylaw or govern the application of the bylaw to particular types of property within a property class, including property referred to in subsection (6);

(d) prescribing the information to be contained in the notice that is to be published under subsection (4) (c);

(e) prescribing factors for the purposes of subsection (6) and enactments for the purposes of subsection (7).

Regulations respecting property tax rates

359.2 (1) The Lieutenant Governor in Council may make regulations respecting tax rates that may be established by an annual property tax bylaw, including regulations doing one or more of the following:

(a) prescribing limits on tax rates;

(b) prescribing relationships between tax rates;

(c) prescribing formulas for calculating the limits or relationships referred to in paragraph (a) or (b);

(d) allowing the inspector under prescribed circumstances to vary, by order, the limits, relationships or formulas prescribed under any of paragraphs (a) to (c).

(2) Regulations under subsection (1) may prescribe different tax limits, relationships or formulas for each class of property, different municipalities or different classes of municipality and may be different for one or more of the following:

(a) the taxation of land and improvements for the purposes of section 359 (1) (a) [municipal property taxes];

(b) the taxation of land and improvements for the purposes of section 359 (1) (b) [property taxes for other bodies] or for another purpose referred to in section 359.1 (7) (a) [assessment averaging and phasing for other bodies];

(c) the taxation of land or improvements, or both, under Part 19 [Local Improvements and Specified Areas], based on assessed value or the value determined under section 359.1 [assessment averaging and phasing].

(3) The Lieutenant Governor in Council may only make a regulation under this section after the minister has consulted with representatives of the Union of British Columbia Municipalities respecting the proposed regulation.

Grouping of parcels

359.3 (1) Taxes imposed on a parcel of land that is combined under the Assessment Act with other parcels to form one parcel are deemed to be taxes on all the land combined as one parcel.

(2) For the purposes of assessment, taxation, recovery of taxes and tax sale, parcels combined as referred to in subsection (1) are deemed to constitute one parcel.

Division 2 — Parcel Taxes

Parcel tax bylaw

360 (1) A council may, by bylaw, impose a parcel tax in accordance with this Division to provide all or part of the funding for a service.

(2) Unless otherwise permitted by this or another Act, a parcel tax under this section must be imposed on all parcels within the municipality, other than those that are exempt under this or another Act in relation to the tax.

(3) A bylaw under subsection (1) must

(a) state the service for which the tax is imposed,

(b) state the years for which the tax is imposed,

(c) state the basis, as referred to in section 360.1 (2) [assessment roll bylaw — basis of taxation], on which the tax is to be imposed,

(d) identify the assessment roll under this Division that is to be used for imposing the tax, and

(e) impose the rates for the tax.

(4) A bylaw under subsection (1) may provide for waiving or reducing the tax if the owner or a previous owner of the parcel has

(a) provided all or part of the service at the owner's expense, or

(b) already paid towards the cost of the service on terms and conditions specified in the bylaw.

(5) The municipality must make available to the public, on request, a report respecting how parcel tax rates under this section were determined.

(6) In each year that a parcel tax is imposed under this section, it is deemed to be imposed on January 1 of the year unless expressly provided otherwise by the bylaw under subsection (1).

Assessment roll bylaw

360.1 (1) A council may, by bylaw, direct the preparation of an assessment roll for the purposes of imposing a parcel tax.

(2) A bylaw under subsection (1) must establish the basis on which a parcel tax may be imposed using the assessment roll, which may be on the basis of

(a) a single amount for each parcel,

(b) the taxable area of the parcel, or

(c) the taxable frontage of the parcel.

(3) If the bylaw provides a basis under subsection (2) (b) or (c), it must establish how the taxable area or taxable frontage of a parcel is to be determined, subject to the following:

(a) the methods for determination must be based on the physical characteristics of the parcel;

(b) the basis established for one class of parcel must be fair and equitable as compared with the basis established for other classes of parcels.

(4) A bylaw under subsection (1) may establish different classes of parcels and make different provisions for different classes of parcels.

Assessment rolls for parcel taxes

361 (1) The assessment roll for a parcel tax must set out the following:

(a) the parcels to be assessed;

(b) the name and address of the owner of each parcel;

(c) unless the tax is imposed on the basis of a single amount for each parcel, the taxable area or the taxable frontage of each parcel, as applicable;

(d) if the name of a holder of a registered charge is included on the assessment roll under section 4 of the Assessment Act for a parcel, the name and address of that person.

(2) The collector may correct errors on the assessment roll at any time before the roll is authenticated under section 361.5 [authentication of assessment roll].

(3) Once prepared by the collector, the assessment roll must be open for public inspection at the municipal hall during its regular office hours.

(4) If requested by an owner, the collector must amend an assessment roll that is to be available for public inspection by omitting or obscuring the address of the owner or other information about the owner in order to protect the privacy or security of the owner.

(5) A request under subsection (4) continues to apply to other assessment rolls under this Division until the request is rescinded.

Local court of revision required for parcel tax

361.1 (1) Before a parcel tax is imposed for the first time, a local court of revision must consider any complaints respecting the assessment roll and must authenticate the assessment roll in accordance with this Division.

(2) A local court of revision is to consist of

(a) the council members, or

(b) at least 3 and not more than 5 persons appointed for that purpose, who may or may not be council members.

(3) Before taking on his or her duties, a member of a local court of revision must swear or affirm an oath in the form prescribed by regulation or established by bylaw.

Notice of sitting by local court of revision

361.2 (1) The council must

(a) establish the time and place for the sitting of the local court of revision, and

(b) have notice of the time and place published in a newspaper at least 2 weeks before the day of the sitting.

(2) At least 14 days before the day set for the sitting of the local court of revision, the collector must mail or otherwise deliver to the owner of every parcel of land that is to be taxed a notice stating

(a) the service in relation to which the parcel tax is to be imposed,

(b) the taxable area or the taxable frontage, if applicable,

(c) the time and place of the first sitting of the local court of revision, and

(d) that the assessment roll is available for inspection at the municipal hall during its regular office hours.

(3) The obligation to give notice under subsection (2) is satisfied if a reasonable effort was made to mail or otherwise deliver the notice.

Local court of revision to hear complaints and make corrections

361.3 (1) Subject to subsection (2), a person may make a complaint to the local court of revision on one or more of the following grounds:

(a) there is an error or omission respecting a name or address on the assessment roll;

(b) there is an error or omission respecting the inclusion of a parcel;

(c) there is an error or omission respecting the taxable area or the taxable frontage of a parcel;

(d) an exemption has been improperly allowed or disallowed.

(2) A complaint must not be heard by the local court of revision unless written notice of the complaint has been given to the municipality at least 48 hours before the time set for the first sitting of the local court of revision.

(3) The local court of revision may direct the correction of the assessment roll respecting any matter referred to in subsection (1).

(4) As a limit on subsection (3), a correction that would

(a) include a parcel on the assessment roll that had not been included before, or

(b) increase the taxable area or taxable frontage of a parcel on the assessment roll

must not be directed until 5 days after a notice in accordance with subsection (5) has been mailed or otherwise delivered to the owner of the parcel.

(5) The notice under subsection (4) must state

(a) the intention of the local court of revision, and

(b) the time and place set for the court to give its direction.

(6) The obligation to give notice under subsection (4) is satisfied if a reasonable effort was made to deliver the notice.

Application of Assessment Act provisions

361.4 (1) The following sections of the Assessment Act apply to a local court of revision:

section 32 (3), (4) and (5) [complaints by local government or assessor];

section 33 (3) [contents of notice of complaint];

section 35 (1) (b) and (c) and (2) [notice of hearing to complainant];

section 36 [daily schedule of review panel];

section 37 [notice of withdrawal of complaint];

section 38 (2) (a), (7) and (9) [review panel procedures];

section 40 [burden of proof].

(2) For the purposes of subsection (1), a reference in those sections to a review panel is deemed to be a reference to a local court of revision and a reference to an assessor is deemed to be a reference to the collector.

Authentication of assessment roll

361.5 (1) The chair of the local court of revision must review the assessment roll to confirm that the directed corrections have been made and must report this to the local court of revision.

(2) After receiving the report of the chair, the local court of revision must identify, confirm and authenticate the assessment roll by inscribing or endorsing on it, or attaching to it, a certificate signed by a majority of the members of the court.

Notice of decision

361.6 (1) Within 10 days after an assessment roll is authenticated under section 361.5, the collector must mail or otherwise deliver notice of the decision made by the local court of revision, or of its refusal to adjudicate the complaint made, to

(a) the owner of the property to which the decision relates, and

(b) the complainant, if the complainant is not the owner.

(2) The obligation to give notice under subsection (1) is satisfied if a reasonable effort was made to deliver the notice.

(3) Notice under subsection (1) must include a statement that the decision may be appealed to the Supreme Court in accordance with section 361.7.

Appeal to Supreme Court from local court of revision

361.7 (1) A decision of the local court of revision may be appealed to the Supreme Court by a person entitled to notice under section 361.6 or by the municipality.

(2) In order for a person entitled to notice under section 361.6 to appeal, within 10 days after the notice is mailed or otherwise delivered to the person, the person must serve on the municipality a written notice of intention to appeal that

(a) is signed by the person, or by the person's solicitor or an agent authorized in writing, and

(b) sets out the grounds of appeal.

(3) In order for the municipality to appeal, within 10 days after the date on which the assessment roll is authenticated, it must serve a written notice as described in subsection (2) on the property owner affected by the appeal and, if applicable, on the complainant.

(4) The court must set a day for hearing the appeal, notice of which must be given to the municipality, the property owner and, if applicable, the complainant.

(5) On an appeal under this section,

(a) the collector must produce before the court the assessment roll and all records in that officer's possession affecting the matter, and

(b) the court must hear the appeal, including evidence adduced on oath before it, in a summary manner.

(6) The court may adjourn the hearing of an appeal under this section and defer judgment in its discretion, but so that all appeals may be determined within 30 days from the authentication of the assessment roll by the local court of revision.

(7) If an appeal is not decided within the time referred to in subsection (6), the decision of the local court of revision stands.

(8) A decision of the Supreme Court under this section may be appealed on a question of law to the Court of Appeal with leave of a justice of the Court of Appeal.

Updating the assessment roll

361.8 (1) The collector may amend the assessment roll in relation to a matter referred to in section 361.3 (1) [complaints to local court of revision] on receiving a request under subsection (2) or on the collector's own initiative.

(2) An owner of a parcel included on an assessment roll may request that the roll be amended under this section respecting a matter described under section 361.3 (1) [complaints to local court of revision], but only in relation to their own property.

(3) In each year after the first year in which a parcel tax is imposed, the municipality must publish in a newspaper a notice indicating the following:

(a) that owners of parcels included on the assessment roll may request that the roll be amended respecting a matter described under section 361.3 (1) [complaints to local court of revision], but only in relation to their own property;

(b) that the assessment roll is available for inspection at the municipal hall during its regular office hours;

(c) the time by which a request must be made in order to be considered for that year.

(4) A request under subsection (2) must be made in writing to the municipality before the time specified in the notice.

(5) Notice of an amendment, or a refusal to make an amendment requested under subsection (2), must be mailed or otherwise delivered to all owners of parcels in relation to which the amendment was made or the request received, and for these purposes section 361.2 (2) and (3) [notice of sitting by local court of revision] applies.

(6) An owner referred to in subsection (5) may make a complaint on one or more of the grounds set out in section 361.3 (1) [complaints to local court of revision], but only in relation to the owner's property.

(7) A complaint under subsection (6) is made by giving written notice of the complaint to the municipality within 30 days after the date on which the notice under subsection (5) was delivered.

(8) If a municipality receives a complaint in accordance with subsection (7), it must hold a local court of revision, and for these purposes sections 361.1 to 361.7 [local court of revision process] apply.

(9) If no complaints under subsection (7) are received, the assessment roll as it is amended under subsection (1) is deemed to have been authenticated by the local court of revision.

Validity of assessment roll

361.9 Subject to amendment on appeal under section 361.7 [appeal to Supreme Court], despite any omission, defect or error in procedure or in an assessment roll, or in a notice or the omission to deliver a notice,

(a) the initial assessment roll, as authenticated by the local court of revision, is valid and binding on all parties concerned until amended under section 361.8 [updating assessment roll], and

(b) any subsequent assessment roll prepared under section 361.8 [updating assessment roll] that is authenticated or deemed to be authenticated by the local court of revision under that section is valid and binding on all parties concerned until any further amendments are made under that section.

Grouping of parcels

362 Section 359.3 [grouping of parcels] applies in relation to a tax under this Division.

Division 3 — Fees and Charges

Imposition of fees and charges

363 (1) A council may, by bylaw, impose a fee or charge payable in respect of all or part of a service of the municipality or the exercise of regulatory authority by the municipality.

(2) Without limiting subsection (1), a bylaw under this section may do one or more of the following:

(a) if the bylaw is in relation to an authority to provide a service or regulate outside the municipality, apply outside the municipality;

(b) base the fee or charge on any factor specified in the bylaw, including by establishing different rates or levels of fees in relation to different factors;

(c) establish different classes of persons, property, businesses and activities and different fees or charges for different classes;

(d) establish terms and conditions for payment, including discounts, interest and penalties;

(e) provide for the reduction, waiving or refund of a fee or charge if, as specified in the bylaw, a person

(i) has already paid towards the costs to which the fee or charge relates,

(ii) does not require the service to which the fee or charge relates,

(iii) no longer undertakes the activity or thing for which a licence, permit or approval was required, or

(iv) has prepaid towards the costs of the service to which the fee or charge relates and use of the service by the person is discontinued;

(f) establish fees for obtaining copies of documents that are available for public inspection.

(3) As an exception, a council may not establish a fee or charge under this section

(a) in relation to Part 3 [Elections] or 4 [Other Voting], or

(b) in relation to any other matter for which another provision of this Act specifically authorizes the imposition of a fee or charge.

(4) A municipality must make available to the public, on request, a report respecting how a fee or charge imposed under this section was determined.

Special fees and charges that are liens against property

364 (1) This section applies to amounts that are referred to in section 376 (1) [special fees and charges that may be collected as taxes].

(2) An amount referred to in subsection (1)

(a) is a charge or lien on the land and its improvements in respect of which the charge is imposed, the work done or services provided,

(b) has priority over any claim, lien, privilege or encumbrance of any person except the Crown, and

(c) does not require registration to preserve it.

(3) An owner of land or real property aggrieved by the creation of a charge or lien under this section may, on 10 days' written notice to the municipality, apply to the Supreme Court for an order that the charge be removed or that the amount for which it was imposed be varied.

(4) On an application under subsection (3), if the court is satisfied that any of the amount for which the charge or lien was created was imposed improperly, it may order that the charge or lien be removed or that the amount be varied, or make another order it considers proper.


Act Contents
Part: 1 | 2 | 3 | 4 | 5 | 6 | 7 | 8 | 9 | 10 | 11 | 12 | 13 | 14 | 15 | 16
17 | 18 | 19 | 20 | 21 | 22 | 23 | 24 | 25 | 26 | 27 | 28 | 29 | 30

Copyright (c) 2002: Queen’s Printer, Victoria, British Columbia, Canada