1992 Legislative Session: 1st Session, 35th Parliament
The following electronic version is for informational purposes only.
The printed version remains the official version.
Certified correct as passed Third Reading on the 8th day of June, 1992
Ian D. Izard, Law Clerk.
MINISTER OF FINANCE AND
HER MAJESTY, by and with the advice and consent of the Legislative Assembly of the Province of British Columbia, enacts as follows:
1 Section 11 of the Taxation (Rural Area) Act, R.S.B.C. 1979, c. 400, is amended
(a) by repealing subsection (1) and substituting the following:
(1) Taxes levied in a taxation notice mailed under section 20 (2) on or before May 31 of any year are due and payable on July 2 of the year they are first levied. ,
(b) in subsection (2) by adding "referred to in subsection (1)" after "portion of the taxes" and after "portion of taxes", and
(c) in subsection (3) by striking out "the taxes," and substituting "the taxes referred to in subsection (1),".
2 The following section is added:
11.0 (1) Taxes levied in a supplementary taxation notice mailed under section 20 (5.1) are due and payable 38 days after the statement date on that notice.
(2) A penalty, calculated as follows, shall be added to any portion of the taxes referred to in subsection (1) that remains unpaid after the due date:
(a) if the taxes were levied in respect of the taxation year in which the supplementary taxation notice is mailed and the due date is before October 31 of that year, the penalty equals
(i) 5% of the unpaid taxes, plus
(ii) a further 5% of any portion of those taxes that remains unpaid on October 31 of that year;
(b) if the taxes were levied in respect of the taxation year in which the supplementary taxation notice is mailed and the due date is on or after October 31 of that year, the penalty equals 10% of the unpaid taxes;
(c) if the taxes were levied in respect of a taxation year before the year in which the supplementary taxation notice is mailed, the penalty equals 10% of the unpaid taxes.
(3) Section 11 (3) applies in respect of taxes levied in a supplementary taxation notice, except that taxes referred to in subsection (2) (c) of this section that remain unpaid the day after the due date are deemed to be delinquent on that day.
3 Section 20 (5) is repealed and the following substituted:
(5) Subject to subsection (5.1), the duties imposed on the Surveyor of Taxes as to the annual taxation roll and all provisions of this Act on taxation rolls apply to supplementary taxation rolls.
(5.1) Unless a supplementary assessment roll has been incorporated into the taxation roll for the purposes of subsection (4) or under subsection (6), the Surveyor of Taxes shall mail to every person named on the supplementary taxation roll a supplementary taxation notice.
4 Section 23 (1.5) is repealed and the following substituted:
(1.5) Subsections (1) to (1.4) apply also to money paid or payable as taxes before July 24, 1990.
5 Section 38.1 is amended
(a) by repealing subsection (1.1) and substituting the following:
(1.01) Property that has been forfeited under this Act for nonpayment of taxes vests in the person from whom it was forfeited on an interested person paying, at any time during the first year after the forfeiture, the sum of the following:
(a) the prescribed fee;
(b) the total amount of taxes owing to the government in respect of the property at the date of forfeiture;
(c) the taxes that at the date of payment would have been payable but for the forfeiture;
(d) any costs incurred by the Minister of Environment, Lands and Parks after the date of forfeiture
(i) for maintaining or improving the property, or
(ii) for cleaning up or remedying any contamination of the property by hazardous substances, including costs incurred in connection with mitigating a threat to the environment or to the health of a person as a result of that contamination.
(1.02) When property vests under subsection (1.01) in the person from whom it was forfeited, any charge that was cleared from the title to the property under section 38 (2) is reinstated in accordance with the priorities existing immediately before forfeiture.
(1.1) Subsection (1.01) applies to property that has been forfeited under this Act for nonpayment of taxes for the 1986 or a subsequent calendar year. ,
(b) by repealing subsection (1.3), and
(c) in subsection (2) (a) by striking out "plus" at the end of subparagraph (i) and by adding the following:
(iii) any costs incurred in connection with the property by the Minister of Environment, Lands and Parks after the date of forfeiture for anything referred to in subsection (1.01) (d), and .
6 Section 38.2 (2) is amended by striking out "section 38.1 (1.1)" in both places and substituting "section 38.1 (1.01)".
7 Section 56 (1) (b.1) is repealed and the following substituted:
(b.1) prescribing fees for the purposes of section 38.1; .
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