1998/99 Legislative Session: 3rd Session, 36th Parliament
FIRST READING
The following electronic version is for informational purposes only.
The printed version remains the official version.
HONOURABLE JENNY KWAN
MINISTER OF MUNICIPAL AFFAIRS
HER MAJESTY, by and with the advice and consent of the Legislative Assembly of the Province of British Columbia, enacts as follows:
1 Section 2 (b) of the Municipal Act, R.S.B.C. 1996, c. 323, is repealed and the following substituted:
(b) providing the services and other things that the local government considers are necessary or desirable for all or part of its community, .
2 Section 3 is renumbered as section 3 (1) and the following subsection is added:
(2) For certainty, subject to subsection (1), if this Act confers a specific power on local governments in relation to a matter that can be read as coming within a general power also conferred by this Act, the general power is not to be interpreted as being limited by the specific power.
3 Section 5 is amended
(a) by repealing the definitions of "collector", "local court of revision", "municipality", "partnering agreement" and "regional district" and substituting the following:
"collector" means the designated municipal officer assigned responsibility as collector of taxes for the municipality;
"local court of revision" means the local court of revision under Division 2 [Parcel Taxes] of Part 10.1 [Taxes, Fees and Charges];
"municipality" means
(a) a municipality incorporated under this or any other Act, or
(b) if the context requires, the geographic boundaries of a municipality referred to in paragraph (a),
but does not include the City of Vancouver, a regional district or an improvement district;
"partnering agreement" means an agreement between a local government and a person or public authority under which the person or public authority agrees to provide a service on behalf of the local government, other than
(a) a service referred to in section 517 (2) (a) [municipal general administrative services], or
(b) a service referred to in section 797 (1) (a) and (b) [regional district general and electoral area administrative services];
"regional district" means
(a) a regional district incorporated under this Act, or
(b) if the context requires, the geographic boundaries of a regional district referred to in paragraph (a); , and
(b) by adding the following definitions:
"annual property tax bylaw" means a bylaw under section 359;
"assessment roll" means
(a) in relation to a property value tax, an assessment roll under the Assessment Act,
(b) in relation to a parcel tax, an assessment roll under Division 2 [Parcel Taxes] of Part 10.1 [Taxes, Fees and Charges], and
(c) in relation to a tax under Part 23 [Improvement Districts], an assessment roll under Division 3 [Taxes and Cost Recovery] of that Part;
"converted value of land and improvements" means the net taxable value of land and improvements multiplied by a percentage prescribed by the Lieutenant Governor in Council;
"general tax collection scheme" means the general tax collection scheme under section 366;
"impose" includes levy;
"municipal tax collection scheme" means a municipal tax collection scheme under section 367;
"parcel tax" means a tax imposed on the basis of
(a) a single amount for each parcel,
(b) the taxable area of a parcel, or
(c) the taxable frontage of a parcel;
"property class" means a property class under the Assessment Act;
"property value tax" means a tax imposed on the basis of the value of land or improvements or both;
"service" in relation to a municipality or regional district means activities, works or facilities undertaken or provided by or on behalf of the municipality or regional district; .
4 Section 5 is amended
(a) by repealing the definition of "municipal administrative body", and
(b) by adding the following definitions:
"financial plan" in relation to a municipality means the current financial plan under section 327 [financial plan];
"loan authorization bylaw" means a bylaw under section 335 [municipal loan authorization bylaws] or 831 [regional district loan authorization bylaws], as applicable;
"security issuing bylaw" means a bylaw under section 335.3 [municipal security issuing bylaws] or 833 [regional district security issuing bylaws], as applicable; .
5 Section 5 is amended by repealing the definition of "business licence" and substituting the following:
"business licence" means a licence required under Division 2 [Business Licensing] of Part 20 [Business Regulation and Licensing]; .
6 Section 6.6 (3) is amended by adding the following paragraph:
(b.1) prescribing percentages for the purpose of determining the converted value of land and improvements, which may be different percentages for different classes of property under the Assessment Act; .
7 Section 10 (4) is repealed.
8 Section 13 (3) (a) is repealed and the following substituted:
(a) provide that sections 334 (2) to (5) [limit on borrowing], 335.1 [counter petition opportunity required for borrowing] and 646 (7) [services for specified areas] do not apply, but that the inspector may direct that the assent of the electors be obtained or that the electors be provided with a counter petition opportunity in relation to the proposed bylaw; .
9 Section 33 is amended by adding the following definitions:
"candidate" means
(a) a person who is declared to be a candidate under section 74 [declaration of candidates], and
(b) for the purposes of Division 8 [Campaign Financing], includes a person who accepts campaign contributions or incurs election expenses with the intention of
(i) becoming a candidate in an election, or
(ii) seeking the endorsement of an elector organization for an election;
"endorse" means, in relation to an elector organization, endorsement under section 79 [ballot showing candidate endorsement by elector organization]; .
10 Section 37 (1) (c) is repealed and the following substituted:
(c) the office becomes vacant under section 92 [disqualification for failure to file disclosure statement] or 211 [disqualification for failure to make oath or attend meetings]; .
11 Section 39 (1) is amended by striking out "section 543" and substituting "section 551 [regulation of signs and advertising]".
12 Section 46 (2) (b) is repealed and the following substituted:
(b) order a person to leave the place where the proceedings are being conducted and the immediate vicinity of that place, if the circumstances referred to in subsection (3) (a) to (d) occur; .
13 Section 53 (1) (a) is repealed and the following substituted:
(a) at the time of voting in accordance with section 57 or 57.1, or .
14 Section 54 is repealed and the following substituted:
54 A local government may, by bylaw, limit registration of electors to registration at the time of voting.
15 Section 57 is repealed and the following substituted:
57 (1) A person may register as a resident elector immediately before voting by
(a) either
(i) delivering an application form in accordance with section 55 [application for registration] to the election official responsible at the place where the person is voting, or
(ii) providing to that official the information required under that section in the manner established by the chief election officer, and
(b) satisfying that official of the applicant's identity and place of residence in accordance with subsection (2).
(2) For the purposes of subsection (1) (b), an individual may either
(a) produce to the election official at least 2 documents that provide evidence of the applicant's identity and place of residence, at least one of which must contain the applicant's signature, or
(b) produce to the election official at least 2 documents that provide evidence of the applicant's identity, at least one of which must contain the applicant's signature, and make a solemn declaration as to the applicant's place of residence within the meaning of section 52 [rules for determining residence].
(3) Documents accepted under subsection (2) must either be documents prescribed as acceptable under section 156 [regulations] or provide evidence satisfactory to the election official respecting the matter.
(4) The election official registering an elector under this section must note on the application the nature of the documents produced for the purposes of subsection (1) (b).
(5) The election official responsible for receiving application forms under subsection (1) is the presiding election official or another election official designated by the presiding election official.
57.1 (1) A person may register as a non-resident property elector immediately before voting by
(a) either
(i) delivering an application form in accordance with section 55 [application for registration] to the election official responsible at the place where the person is voting, or
(ii) providing to that official the information required under that section in the manner established by the chief election officer,
(b) satisfying that official of the applicant's identity in accordance with subsection (2), and
(c) delivering a certificate under section 58 [non-resident property elector certificate] to that official.
(2) For the purposes of subsection (1) (b), an individual must produce to the election official at least 2 documents that provide evidence of the applicant's identity, at least one of which must contain the applicant's signature.
(3) Section 57 (3) to (5) applies for the purposes of this section.
16 Section 58 is amended
(a) by repealing subsections (1) and (2) and substituting the following:
(1) In order to obtain a certificate required to register under section 57.1, a person may apply as follows:
(a) during voting hours when voting proceedings are being conducted for advance voting or general voting, at the place and to the official designated by the chief election officer;
(b) at any time during regular office hours for the local government, by applying at the local government offices to the designated local government officer or another local government official authorized by the designated local government officer;
(c) if the chief election officer makes additional provision for the purposes of this subsection, by applying at a place and to an official designated by the chief election officer. , and
(b) in subsection (3) by striking out "if the person proposing to register provides" and substituting "if the applicant provides".
17 Section 61 (5) (a) is repealed and the following substituted:
(a) must add to the register persons who have registered in accordance with section 56, 57 or 57.1, .
18 Section 62 (6) is repealed and the following substituted:
(6) At least 6 but not more than 30 days before the first day on which the list of registered electors is required to be available under subsection (3), notice must be given in accordance with section 44 [public notices] that
(a) a copy of the list of registered electors will be available for public inspection at the local government offices during its regular office hours from the date specified in the notice until the close of general voting for the election,
(b) an elector may request that personal information respecting the elector be omitted from or obscured on the list in accordance with section 63 [protection of privacy], and
(c) an objection to the registration of a person as an elector may be made in accordance with section 64 [objections] before 4 p.m. on the 36th day before general voting day.
19 Section 63 is repealed and the following substituted:
63 If requested by an elector in order to protect the privacy or security of the elector, the chief election officer must amend a list of registered electors that is to be available for public inspection, or that is to be provided under section 62 (8) [list provided to candidates], by omitting or obscuring the address of the elector or other information about the elector.
20 Section 66 (2) (d) is repealed and the following substituted:
(d) a person who is disqualified under
section 92 [failure to file disclosure statement],
section 92.4 [disqualification for false or incomplete reports],
section 211 [failure to make oath or attend meetings], or
section 338 [liability for use of money contrary to Act]; .
21 Section 72 (2) (b) is repealed and the following substituted:
(b) a solemn declaration of the person nominated, either made in advance or taken by the chief election officer at the time the nomination documents are delivered,
(i) that he or she is qualified under section 66 [who may hold office] to be nominated for the office, and
(ii) that, to the best of the person's knowledge, the information
provided in the nomination documents is
true; .
22 The following section is added:
72.1 (1) The local government may, by bylaw, require that a nomination for mayor, councillor or electoral area director be accompanied by a nomination deposit.
(2) The amount of a required nomination deposit may be different for the different offices referred to in subsection (1), but must not be greater than $100.
(3) A nomination deposit must be held by the chief election officer to be dealt with as follows:
(a) if the person nominated is not declared to be a candidate under section 74 [declaration of candidates], the deposit is to be returned to the person or to the financial agent of the person;
(b) if the person nominated files a disclosure statement as required by section 90 or as the requirements of that section are modified by court order under section 91 [court order for relief], the deposit is to be returned to the person or the financial agent of the person;
(c) in other cases, the deposit is forfeited and is to be paid to the local government.
23 Section 73 is amended
(a) by repealing subsection (1) and substituting the following:
(1) In order to make a nomination,
(a) the nomination documents required by section 72, and
(b) if applicable, the nomination deposit required under section 72.1
must be received before the end of the nomination period by the chief election officer or a person designated by the chief election officer for this purpose. ,
(b) in subsections (2) and (3) by striking out "nomination documents" and substituting "the nomination documents and nomination deposit", and
(c) by adding the following subsection:
(5.1) After receiving nomination documents, the chief election officer must review the list under section 92.3 [disqualification list] to determine whether an application must be made under section 75 (3.2) [challenge required if candidate or organization appears to be disqualified].
24 Section 75 (3) is repealed and the following substituted:
(3) A challenge may be made only by a person who is an elector of the jurisdiction, by another nominee or by the chief election officer.
(3.1) A challenge may only be made on one or more of the following bases:
(a) that the person is not qualified to be nominated or elected;
(b) that the nomination was not made in accordance with sections 71 to 73;
(c) that the usual name given under section 72 (1) (b) in the nomination documents is not in fact the usual name of the person;
(d) that the person is not in fact endorsed by the elector organization named in the nomination documents;
(e) that the named organization is not an elector organization within the meaning of section 79 [endorsement of candidate];
(f) that the named organization is disqualified from endorsing a candidate under
(i) section 92.1 [failing to file disclosure statement] or section 92.5 [false or incomplete reports] of this Act,
(ii) section 64.1 [failing to file disclosure statement] or section 64.4 [false or incomplete reports] of the Vancouver Charter, or
(iii) a section referred to in subparagraph (i) or (ii) as they apply for the purposes of another Act.
(3.2) The chief election officer must commence a challenge under this section if, on a review under section 73 (5.1) [review of disqualification list], it appears to the chief election officer that a person is disqualified from being nominated or that an organization named in the nomination documents is disqualified from endorsing a candidate.
25 Section 77 (2) is amended by adding the following paragraphs:
(c.1) the documents that will be required in order for a person to register as an elector at the time of voting;
(c.2) the place where persons may apply on general voting day for non-resident property elector certificates required in order to register at the time of voting; .
26 Section 83 is amended
(a) by repealing the definition of "candidate",
(b) in the definition of "campaign contribution" by striking out "of an election campaign;" and substituting "of an election campaign, including the amount of any money provided by a candidate in relation to the person's election campaign;", and
(c) by adding the following definitions:
"disclosure statement" means a disclosure statement under section 90;
"late filing period" means the period specified under section 90.2 (a) [30 day late filing period for disclosure statements];
"supplementary report" means a supplementary report under section 90.1; .
27 Section 84 (1) is amended by adding the following paragraph:
(a.1) to promote the selection of the person to be endorsed by an elector organization or to oppose the selection of another person; .
28 Section 85 (3) is amended by striking out "may" and substituting "must".
29 The following section is added:
85.1 The financial agent must
(a) open one or more campaign accounts at a savings institution, exclusively for the purposes of the election campaign and in the name of the candidate's or elector organization's election campaign, as applicable,
(b) ensure that all campaign contributions of money are deposited into the campaign accounts, and
(c) ensure that all payments for election expenses are made from the campaign accounts.
30 Section 88 is repealed and the following substituted:
88 (1) For the purposes of complying with the reporting requirements of this Division, a financial agent must record the following for each campaign contribution made to the candidate or elector organization for whom the financial agent is acting:
(a) the value of the contribution;
(b) the date on which the contribution was made;
(c) the full name and address of the contributor, unless it is an anonymous contribution;
(d) the class of the contributor as described in subsection (3);
(e) if the contributor is a numbered corporation or an unincorporated organization, the full names and addresses of at least 2 individuals
(i) who are directors of the organization, or
(ii) if there are no individual directors, who are principal officers or principal members of the organization.
(2) Subsection (1) does not apply to campaign contributions of services referred to in section 89 (2) [services deemed to have nil value].
(3) Contributors must be classified as follows:
(a) individuals;
(b) corporations;
(c) unincorporated organizations engaged in business or commercial activity;
(d) trade unions;
(e) non-profit organizations;
(f) other contributors.
(4) The financial agent must maintain records of election expenses sufficient to meet the requirements of this Division.
(5) The records required by this section must be retained by the financial agent, candidate or elector organization until 7 years after general voting day for the election to which they relate.
31 The following section is added:
89.1 (1) This section applies if, after the election and after the payment of a candidate's election expenses and any other reasonable expenses incidental to the candidate's election campaign, there is a balance remaining in an account referred to in section 85.1 [campaign accounts] for the candidate.
(2) If the candidate made campaign contributions in relation to his or her election campaign, the financial agent may refund the campaign contributions to the candidate, to the extent that the total balance in the accounts permits this.
(3) If, after any refund under subsection (2), the total balance in the accounts is less than $500, the financial agent may pay the balance to the candidate or in accordance with the directions of the candidate.
(4) If, after any refund under subsection (2), the total balance in the accounts is $500 or more, the financial agent of the candidate must pay the balance as soon as practicable to the municipality or regional district for which the election was held.
(5) Funds received by a municipality or regional district under subsection (4), including accumulated interest, must be held in trust by the municipality or regional district to be dealt with as follows:
(a) if the person in respect of whom they were paid is a candidate within the meaning of section 74 [declaration of candidates] in an election for the municipality or regional district in the next general local election or in a by-election called before that time, the municipality or regional district must pay the funds to the financial agent of the candidate for use in the election;
(b) if the funds are not paid out under paragraph (a), the funds cease to be trust funds and become part of the general revenue of the municipality or regional district.
32 Sections 90 to 93 are repealed and the following substituted:
90 (1) Within 120 days after general voting day for an election, the financial agent of
(a) each person who was declared to be a candidate under section 74, and
(b) each elector organization
must file with the designated local government officer a disclosure statement in accordance with this section.
(2) The candidate or elector organization must ensure that the financial agent files a disclosure statement in accordance with this section.
(3) For certainty, a disclosure statement is required even if the candidate receives no campaign contributions, incurs no election expenses, is acclaimed, dies, withdraws from the election or is declared by a court to no longer be a candidate.
(4) A disclosure statement must include the following in relation to the election campaign of the candidate or elector organization:
(a) the total amount of campaign contributions;
(b) for each person or unincorporated organization who made a campaign contribution of $100 or more, the information referred to in section 88 (1) (a) to (e) [records of contributions] other than the address of an individual;
(c) for each anonymous campaign contribution that was given to the municipality or regional district under section 87 (2), the information referred to in section 88 (1) (a) and (b) [records of contributions];
(d) for contributions not referred to in paragraph (b) or (c), the total value of the campaign contributions received and the total number of contributors from whom they were received;
(e) the total amount of election expenses;
(f) the total amount of election expenses in each class prescribed by regulation under section 156;
(g) any transfers received from the municipality or regional district under section 89.1 (5) (a) [transfer of candidate's surplus election funds];
(h) any balance for a candidate as referred to in section 89.1 (1) [candidate's surplus election funds], or any equivalent deficit, on the day the report is prepared;
(i) if there was a surplus as referred to in section 89.1 (1) [candidate's surplus election funds], how that surplus was dealt with;
(j) any other information required by regulation under section 156.
(5) For the purposes of this section, if a person or unincorporated organization makes more than one campaign contribution to a candidate or elector organization, the person or organization is deemed to have made a single campaign contribution in an amount equal to the total value of the actual campaign contributions.
(6) The disclosure statement must be accompanied by solemn declarations of the financial agent and of the candidate or elector organization official identified under section 79 (3) (f) [chief official of organization] that, to the best of the knowledge, information and belief of the person making the declaration,
(a) the disclosure statement completely and accurately discloses the required information, and
(b) the requirements of this Division have been met in relation to the election campaign of the candidate or elector organization, as applicable.
90.1 (1) A supplementary report must be filed with the designated local government officer within 30 days after the financial agent, or the candidate or elector organization for whom a disclosure statement was filed, becomes aware that
(a) any of the information reported in the disclosure statement has changed, or
(b) the disclosure statement did not completely and accurately disclose the information required to be included in the disclosure statement.
(2) A supplementary report under this section must
(a) report the new information in accordance with the requirements of section 90 [disclosure statements], and
(b) state the circumstances that have led to the filing of the report.
(3) A supplementary report under this section must be accompanied by solemn declarations of the financial agent and of the candidate or elector organization official identified under section 79 (3) (f) [chief official of organization] that, to the best of the knowledge, information and belief of the person making the declaration,
(a) the report completely and accurately discloses the required information, and
(b) the requirements of this Division have been met in relation to the election campaign of the candidate or elector organization, as applicable.
90.2 The disqualifications under sections 92 [candidate disqualification for failure to file disclosure statement] and 92.1 [elector organization disqualification for failure to file disclosure statement] do not apply in the following circumstances:
(a) if the disclosure statement is filed within 30 days after the time period established by section 90 (1) [duty to file disclosure statement] and a late filing penalty of $500 is paid to the municipality or regional district;
(b) if an order under section 91 relieves the candidate or elector organization from the obligation to file the disclosure statement;
(c) if
(i) an order under section 91 does not relieve the candidate or elector organization from the obligation to file the disclosure statement but does provide other relief, and
(ii) the disclosure statement complies with the order and is filed by the end of the late filing period under paragraph (a) or the time set for filing by the order, as applicable.
91 (1) A candidate or elector organization may apply to the Supreme Court in accordance with this section for relief from an obligation to file a disclosure statement or supplementary report.
(2) An application in relation to a disclosure statement must be made before the end of the late filing period, but an application in relation to a supplementary report may be made at any time.
(3) No later than 7 days after a petition commencing an application is filed in the court registry, it must be served on the municipality or regional district in relation to which the election was held.
(4) No later than 14 days after the petition is filed, the applicant must apply to have the matter set down for hearing by the Supreme Court and the date set by the court for hearing must be no later than 28 days after the petition is filed.
(5) On the hearing of an application, the court may do the following:
(a) relieve the candidate or elector organization
(i) from the obligation to file the disclosure statement or supplementary report, or
(ii) from specified obligations in relation to the statement or report,
if the court considers that, in relation to the non-compliance, the financial agent and, if applicable, the candidate have acted in good faith;
(b) grant an extension of the time for filing if the court considers that, in relation to the non-compliance, the financial agent and, if applicable, the candidate have acted in good faith;
(c) make any additional order the court considers appropriate to secure compliance with this Division to the extent the court considers reasonable in the circumstances;
(d) refuse to grant an extension or other relief.
(6) If the court grants an extension under subsection (5) (b) for a disclosure statement, the order must specify whether the penalty referred to in section 90.2 (a) [late filing period] must be paid in order for the statement to be filed.
92 (1) Unless a court order under section 91 [court order for relief] relieves the candidate from the obligation to file a disclosure statement, a candidate for whom the disclosure statement is not filed before the end of the late filing period is subject to the following penalties:
(a) in the case of a candidate who is declared elected, at the applicable time under subsection (2) the council member ceases to hold office and the seat of the member becomes vacant;
(b) in all cases, from the applicable time under subsection (2) the person is disqualified from being nominated for, elected to or holding office on a local government, the council of the City of Vancouver or a board of school trustees, or as a local trustee of the Islands Trust, until after the next general local election.
(2) The time at which a candidate becomes subject to the penalties under subsection (1) is as follows:
(a) if no application under section 91 is commenced, at the end of the late filing period;
(b) if an application under section 91 is commenced but the matter is not set for hearing in accordance with section 91 (4), 15 days after the petition was filed;
(c) if, on an application under section 91, the Supreme Court refuses to grant relief from the obligation to file the disclosure statement, at the time of that decision;
(d) if, on an application under section 91, the Supreme Court grants relief but the candidate does not comply with the court order, at the end of the late filing period or at the time set for filing by the order, as applicable.
(3) If a person who is subject to subsection (2) (c) or (d) appeals the decision of the Supreme Court, the appeal does not operate to stay the penalties under this section.
(4) On the final determination of an appeal, if the court relieves the candidate from the obligation to file the disclosure statement, or grants other relief and the candidate complies with the court order,
(a) if the term of office for which the candidate was elected has not ended,
(i) the candidate is entitled to take office for any unexpired part of the term, and
(ii) if the candidate exercises this right, any person currently holding the office ceases to hold office, and
(b) the candidate is entitled to be elected at any following election if otherwise qualified.
92.1 (1) Unless a court order under section 91 [court order for relief] relieves the elector organization from the obligation to file a disclosure statement, an elector organization for whom the disclosure statement is not filed before the end of the late filing period is disqualified from endorsing a candidate under section 79 of this Act, section 51 of the Vancouver Charter, or those sections as they apply for the purposes of another Act, until after the next general local election.
(2) The time at which an elector organization becomes subject to the penalty under subsection (1) is as follows:
(a) if no application under section 91 is commenced, at the end of the late filing period;
(b) if an application under section 91 is commenced but the matter is not set for hearing in accordance with section 91 (4), 15 days after the petition was filed;
(c) if, on an application under section 91, the Supreme Court refuses to grant relief from the obligation to file the disclosure statement, at the time of that decision;
(d) if, on an application under section 91, the Supreme Court grants relief but the elector organization does not comply with the court order, at the end of the late filing period or at the time set for filing by the order, as applicable.
(3) If an elector organization that is subject to subsection (2) (c) or (d) appeals the decision of the Supreme Court, the appeal does not operate to stay the penalty under this section.
92.2 (1) Reports respecting the following must be presented at an open meeting of the local government of the municipality or regional district in relation to which the election was held:
(a) the name of any candidate or elector organization for whom a disclosure statement is not filed within the time period under section 90 (1) [duty to file disclosure statement];
(b) the name of any candidate or elector organization for whom a disclosure statement is not filed by the end of the late filing period;
(c) the name of any candidate who is subject to a penalty under section 92 [candidate disqualification for failure to file] or any elector organization that is subject to a penalty under section 92.1 [organization disqualification for failure to file].
(2) A report under subsection (1) must be presented as soon as practicable after the local government officer assigned responsibility under section 198 [corporate administration] becomes aware of the applicable circumstances referred to in that subsection.
(3) The local government officer assigned responsibility under section 198 [corporate administration] must send to the inspector a copy of any report under subsection (1) (c), together with a copy of the nomination under section 72 (1) for the candidate or a copy of the solemn declaration under section 79 (2) [endorsement declaration] for the elector organization, as applicable.
92.3 The inspector must have available for public inspection a list of the individuals and organizations identified in a report under
(a) section 92.2 (3) [report to inspector respecting disqualification for failure to file disclosure statement],
(b) section 64.2 (3) of the Vancouver Charter, or
(c) a section referred to in paragraph (a) or (b) as they apply for the purposes of another Act.
92.4 (1) Subject to subsection (3), if
(a) a disclosure statement for a candidate does not comply with the requirements of section 90 (4), subject to any relief in relation to those requirements provided by court order under section 91, or
(b) a supplementary report for a candidate does not comply with the requirements of section 90.1 (2), subject to any relief in relation to those requirements provided by court order under section 91,
the candidate is disqualified from being nominated for, elected to or holding office on a local government, the council of the City of Vancouver or a board of school trustees, or as a local trustee of the Islands Trust, until after the next general local election.
(2) For certainty, if a candidate is disqualified by reason of subsection (1) (a), the filing of a supplementary report does not relieve the candidate from the disqualification.
(3) A candidate is not disqualified under subsection (1) if he or she exercised due diligence to ensure that the applicable requirements were met.
92.5 (1) Subject to subsection (3), if
(a) a disclosure statement for an elector organization does not comply with the requirements of section 90 (4), subject to any relief in relation to those requirements provided by court order under section 91, or
(b) a supplementary report for an elector organization does not comply with the requirements of section 90.1 (2), subject to any relief in relation to those requirements provided by court order under section 91,
the elector organization is disqualified from endorsing a candidate under section 79 of this Act or section 51 of the Vancouver Charter, or those sections as they apply for the purposes of another Act, until after the next general local election.
(2) For certainty, if an elector organization is disqualified by reason of subsection (1) (a), the filing of a supplementary report does not relieve the elector organization from the disqualification.
(3) An elector organization is not disqualified under subsection (1) if its financial agent exercised due diligence to ensure that the applicable requirements were met.
93 (1) The disclosure statements and signed declarations under section 90 and the supplementary reports and signed declarations under section 90.1 must be available for public inspection in the local government offices during its regular office hours from the time of filing until 7 years after general voting day for the election to which they relate.
(2) Before inspecting a document referred to in subsection (1), a person other than a local government officer or employee acting in the course of duties must sign a statement that the person will not inspect the document or use the information in it except for the purposes of this Part.
33 Section 97 (6) is repealed and the following substituted:
(6) At least 6 but not more than 30 days before a required advance voting opportunity, the chief election officer must give notice in accordance with section 44 [public notices] of
(a) the date, location of the voting places and voting hours for the voting opportunity,
(b) the documents that will be required in order for a person to register as an elector at the time of voting, and
(c) the place where persons may apply on an advance voting day for non-resident property elector certificates required in order to register at the time of voting.
34 Section 102 (3) and (4) is repealed and the following substituted:
(3) If a bylaw under subsection (1) includes only provisions referred to in subsection (2), to the extent there is an inconsistency between the procedures, rules and requirements established by the bylaw and the procedures, rules and requirements established by or under this Part, the bylaw prevails.
(4) If a bylaw under subsection (1) includes provisions other than those referred to in subsection (2) and is approved by the minister, to the extent that there is an inconsistency between the procedures, rules and requirements established by the bylaw and the procedures, rules and requirements established by or under this Part, the bylaw prevails.
35 Section 103 (1) to (4) is repealed and the following substituted:
(1) A council may, by bylaw,
(a) establish municipal voting divisions, or
(b) authorize the designated municipal officer or chief election officer to establish municipal voting divisions.
(2) The authority under subsection (1) is subject to any requirements, limits and conditions established by regulation under section 156.
(3) Subject to subsection (4), if municipal voting divisions are established,
(a) electors who reside in a municipal voting division, and
(b) electors who are non-resident property electors in relation to property within the voting division
may vote on general voting day only at the voting place specified for that voting division.
(4) The restriction under subsection (3) does not apply to voting at an additional general voting opportunity or a special voting opportunity.
36 Section 115 (1) (a) is repealed and the following substituted:
(a) if the person is not shown on the list of registered electors as having registered in advance, the person must register in accordance with section 57 or 57.1; .
37 Section 147 (2) is repealed and the following substituted:
(2) If a person who is declared disqualified to hold office by the Supreme Court appeals the decision, the appeal does not operate as a stay of the declaration and the person is disqualified pending the final determination of the appeal.
38 The following section is added:
152.1 (1) For the purposes of this section:
"election advertising" means advertising used
(a) to promote or oppose, directly or indirectly, the election of a candidate, or
(b) to promote or oppose, directly or indirectly, an elector organization that is endorsing a candidate;
"sponsor" means
(a) a person who is liable to pay for election advertising, or
(b) if the services of conducting the election advertising are provided without charge as a campaign contribution within the meaning of Division 8 [Campaign Financing], the candidate or elector organization to whom the services are provided as a contribution.
(2) On general voting day, a person must not conduct election advertising by publishing it in a newspaper or magazine or on radio or television.
(3) A person must not act as sponsor or agree to act as sponsor of election advertising that is or is to be conducted on general voting day by a means referred to in subsection (1), whether the publication is done within British Columbia or outside British Columbia.
39 Section 153 (5) is repealed and the following substituted:
(5) In relation to Division 8 [Campaign Financing] of this Part, a person must not contravene any of the following:
section 85.1 [campaign accounts];
section 86 [restrictions on accepting contributions and incurring expenses];
section 87 [restrictions on making campaign contributions];
section 89.1 (4) [transfer of candidate's surplus];
section 90 [duty to file disclosure statements].
40 The following section is added:
153.1 (1) An act or thing done or omitted by an officer, director, employee or agent of an organization within the scope of the individual's authority to act on behalf of the organization is deemed to be an act or thing done or omitted by the organization.
(2) If an organization commits an offence under this Part, an officer, director, employee or agent of the organization who authorizes, permits or acquiesces in the offence commits the same offence, whether or not the organization is convicted of the offence.
(3) A prosecution for an offence under this Part may be brought against an unincorporated organization in the name of the organization and, for these purposes, an unincorporated organization is deemed to be a person.
41 Section 154 is amended
(a) in subsection (2) by striking out "section 153" and substituting "section 152.1 or 153", and
(b) by adding the following subsection:
(4) A person is not guilty of an offence under this Part if the person exercised due diligence to prevent the commission of the offence.
42 Section 156 (2) is amended
(a) by adding the following paragraph:
(a.1) prescribing classes of documents that may be accepted as evidence for the purpose of section 57 [how to register as a resident elector at the time of voting] or 57.1 [how to register as a non-resident property elector at the time of voting]; ,
(b) in paragraph (b) by striking out "section 67;" and substituting "section 67,", and
(c) by repealing paragraph (e) and substituting the following:
(e) prescribing classes of election expenses for the purposes of section 90 (4) (f) [reporting of election expenses by class];
(e.1) prescribing information that must be included in a disclosure statement under section 90 (4) (j) [additional information]; .
43 Section 158 is amended by adding the following subsection:
(3) For the purposes of applying section 152.1 [prohibition against certain election advertising on general voting day] to voting referred to in subsection (1), advertising is deemed to be election advertising if it is used to promote or oppose, directly or indirectly, a particular outcome in the vote.
44 Section 162 (2) is repealed and the following substituted:
(2) Unless general voting day is set under subsection (1), the chief election officer must set general voting day for other voting to be on a Saturday in accordance with the following:
(a) in the case of a bylaw that is directed by the Lieutenant Governor in Council, a minister or the inspector to be submitted for the assent of electors, not more than 80 days after the date of the direction;
(b) in the case of a bylaw or other matter for which a counter petition opportunity was provided, not more than 80 days after the deadline for submitting signed counter petitions;
(c) subject to paragraph (b), in the case of a bylaw requiring the approval of the Lieutenant Governor in Council, the inspector or a minister, not more than 80 days after the day of the approval or, if there is more than one approval required, of the last approval;
(d) in the case of other bylaws, not more than 80 days after the day the bylaw receives third reading;
(e) in the case of another matter, not more than 80 days after adoption of the authorizing bylaw or resolution.
45 Section 171 (2) (f) is amended by striking out "subsection (5)." and substituting "subsection (4).".
46 Section 176 (1) (a) is repealed and the following substituted:
(a) to make agreements respecting the local government's services, including agreements respecting the undertaking, provision and operation of its services; .
47 Section 177 is amended by adding the following subsection:
(4) Notices under
(a) section 164 [notice of other voting],
(b) section 242 (3) [notice of counter petition -- municipal], and
(c) section 809 (3) [notice of counter petition -- regional district]
in relation to the agreement must state that the agreement and records relating to it are available for public inspection in the local government offices during their regular office hours.
48 The following section is added:
183.1 (1) A local government may provide assistance for one or more of the following purposes:
(a) acquiring, conserving and developing heritage property and other heritage resources;
(b) gaining knowledge about the community's history and heritage;
(c) increasing public awareness, understanding and appreciation of the community's history and heritage;
(d) any other activities the local government considers necessary or desirable with respect to the conservation of heritage property and other heritage resources.
(2) A local government may, by an affirmative vote of at least 2/3 of the votes cast, provide assistance for the conservation of any of the following property:
(a) property that is protected heritage property;
(b) property that is subject to a heritage revitalization agreement under section 966;
(c) property that is subject to a covenant under section 219 of the Land Title Act that relates to the conservation of heritage property.
(3) The powers under this section are in addition to the power under section 176 (1) (c) [corporate powers -- assistance] and apply despite section 182 [prohibition against assistance to business].
49 Section 187 (2) is amended by adding the following paragraph:
(a.1) the person or public authority who is to acquire the property under the proposed disposition, .
50 Section 189 (4) is repealed and the following substituted:
(4) The local government may appeal a decision of the inspector and, for this purpose, section 335.5 [appeal from an inspector's decision] applies.
51 Section 190 (3) is repealed and the following substituted:
(3) For the purposes of subsection (2) (c) (ii),
(a) the notice under section 164 [notice of other voting] must include a description of the agreement referred to in subsection (2) (c) (i), and
(b) section 177 [disclosure of information relating to agreements] applies to that agreement.
52 Section 191 (1) (c) is repealed and the following substituted:
(c) a power or duty to appoint, suspend or terminate a local government officer; .
53 Section 196 (1) is repealed and the following substituted:
(1) A local government
(a) must, by bylaw, establish officer positions in relation to the duties under section 198 [corporate administration] and 199 [financial administration], with titles it considers appropriate,
(b) may, by bylaw, establish other officer positions for its municipality or regional district, with titles it considers appropriate, and
(c) may, by bylaw or resolution, assign powers, duties and functions to those officer positions.
54 Section 199 (d) is repealed and the following substituted:
(d) investing funds, until required, in investments referred to in section 336 [investment of municipal funds]; .
55 Sections 215 to 217 are repealed.
56 Section 222 is repealed and the following substituted:
222 (1) Following a general local election, the first council meeting must be on the first Monday after December 1 in the year of the election.
(2) If a quorum of council members elected at the general local election has not taken office by the time referred to in subsection (1), the first council meeting must be called by the municipal officer assigned responsibility under section 198 [corporate administration] and held as soon as reasonably possible after a quorum has taken office.
222.1 (1) After its first meeting under section 222, a council must meet
(a) regularly in accordance with its bylaw under section 235 [procedure bylaw], and
(b) as it decides and as provided in this Act.
(2) For the purposes of this Act, a special council meeting is a council meeting other than a statutory, regular or adjourned meeting.
(3) If permitted under subsection (4), a council meeting may be conducted by means of electronic or other communications facilities.
(4) The Lieutenant Governor in Council may make regulations permitting meetings under subsection (3) and prescribing conditions, limits and requirements respecting such meetings.
57 Sections 225 and 226 are repealed.
58 Section 231 is amended
(a) by repealing subsections (1) and (2) and substituting the following:
(1) This section applies to council members in relation to
(a) council meetings,
(b) meetings of committees referred to in section 235 (1) (b) [standing, select and other council committees], and
(c) meetings of bodies that are subject to section 242.7 [application to other municipal bodies].
(2) If a council member attending a meeting considers that he or she is not entitled to
(a) participate in the discussion of a matter, or
(b) vote on a question in respect of a matter,
the member must declare this and state the general nature of why the member considers this to be the case. ,
(b) by repealing subsection (5) and substituting the following:
(5) Without limiting subsection (2), if a council member has a direct or indirect pecuniary interest in a matter, the member must not
(a) participate in the discussion of the matter, or
(b) vote on a question in respect of the matter. , and
(c) by repealing subsection (9) and substituting the following:
(9) The council may apply to the Supreme Court for an order under subsection (10) if, as a result of subsection (2), the number of council members who may discuss and vote on a matter falls below
(a) the quorum for the council, or
(b) the number of council members required to adopt the applicable bylaw or resolution.
(9.1) An application under subsection (9) may be made without notice to any other person.
59 Section 235 to 238 are repealed and the following substituted:
235 (1) The council must, by bylaw, do the following:
(a) establish the procedures that are to be followed for the conduct of its business, including the manner by which resolutions may be passed and bylaws adopted;
(b) establish the procedures that are to be followed in conducting meetings of
(i) select and standing committees of council, and
(ii) any other committee composed solely of council members acting in that capacity;
(c) establish the time and place of regular meetings of council;
(d) require advance public notice respecting the time, place and date of council and committee meetings and establish the procedures for giving that notice.
(2) A bylaw under this section must not be altered except by a bylaw passed at a regular council meeting in accordance with a notice in writing given and openly announced at an earlier regular meeting.
236 (1) Minutes of council meetings must be
(a) legibly recorded,
(b) certified as correct by the designated municipal officer,
(c) signed by the mayor or other member presiding at the meeting or at the next meeting at which they are adopted, and
(d) open for public inspection at the municipal hall during its regular office hours.
(2) Subsection (1) (d) does not apply to minutes of that part of a council meeting from which persons were excluded under section 242.2 [closed meetings].
237 Minutes of a committee referred to in section 235 (1) (b) [standing, select and other council committees] must be
(a) legibly recorded,
(b) signed by the chair or member presiding at the meeting, and
(c) open for public inspection as provided for council minutes under section 236.
238 A council may appoint a select committee to consider or inquire into any matter and to report its findings and opinion to the council.
60 Section 242 is amended
(a) by repealing subsections (4) and (5) and substituting the following:
(4) A notice under subsection (3) must include the following:
(a) a general description of the proposed matter;
(b) a statement that counter petitions against the proposed matter will be provided by the council, if requested;
(c) a statement that the council may proceed with the matter unless the counter petition is signed by at least 5% of the electors of the area to which the counter petition applies;
(d) the area to which the counter petition applies, if that area is not the whole of the municipality;
(e) the deadline for submitting signed counter petition forms to the council;
(f) an estimate of the number of electors who must petition against the matter in order for the counter petition to be sufficient;
(g) other information required under subsection (9).
(5) For the purposes of permitting the electors to petition against the proposed matter, the council must
(a) prepare counter petitions ready for distribution at the time it first publishes the notice under subsection (3), and
(b) distribute a counter petition to each person who requests one.
(5.1) A person who receives a counter petition referred to in subsection (5) may make accurate copies of the counter petition for the purposes of this section.
(5.2) Each counter petition or accurate copy of a counter petition may be signed by one or more electors. ,
(b) by repealing subsection (7) and substituting the following:
(7) Any question as to the sufficiency or accuracy of a counter petition or copy of a counter petition received under this section must be determined by the local government officer assigned responsibility under section 198 [corporate administration].
(7.1) If a counter petition is certified as sufficient, the council must not proceed with the proposed bylaw, action or other matter unless it receives the assent of the electors. , and
(c) by adding the following subsection:
(9) The Lieutenant Governor in Council may make regulations as follows:
(a) prescribing information that must be included in a notice under subsection (3);
(b) prescribing the form and content of counter petitions referred to in subsection (5), which may be different for different classes of matters to which counter petitions relate.
61 The following Division is added in Part 5.2:
Division 4.1 -- Public Access to Municipal Meetings
242.1 Subject to section 242.2 [closed meetings], a council meeting must be open to the public.
242.2 (1) A part of a council meeting may be closed to the public if the subject matter being considered relates to one or more of the following:
(a) personal information about an identifiable individual who holds or is being considered for a position as an officer, employee or agent of the municipality or another position appointed by the municipality;
(b) personal information about an identifiable individual who is being considered for a municipal award or honour, or who has offered to provide a gift to the municipality on condition of anonymity;
(c) labour relations or employee negotiations;
(d) the security of property of the municipality;
(e) the acquisition, disposition or expropriation of land or improvements, if the council considers that disclosure might reasonably be expected to harm the interests of the municipality;
(f) law enforcement, if the council considers that disclosure might reasonably be expected to harm the conduct of an investigation under or enforcement of an Act, regulation or bylaw;
(g) consideration of whether paragraph (e) or (f) applies in relation to a matter;
(h) litigation or potential litigation affecting the municipality;
(i) the receiving of advice that is subject to solicitor-client privilege, including communications necessary for that purpose;
(j) information that is prohibited from disclosure under section 21 of the Freedom of Information and Protection of Privacy Act;
(k) a matter that, under another enactment, is such that the public may be excluded from the meeting;
(l) a matter prescribed by regulation under section 242.8.
(2) A part of a council meeting must be closed to the public if the subject matter relates to one or more of the following:
(a) a request under the Freedom of Information and Protection of Privacy Act if the council is designated as head of the local public body for the purposes of that Act in relation to the matter;
(b) a matter that, under another enactment, is such that the public must be excluded from the meeting.
(3) If the only subject matter being considered at a council meeting is one or more matters referred to in subsection (1) or (2), the applicable subsection applies to the entire meeting.
242.3 Before a meeting or part of a meeting is closed to the public, the council must state, by resolution,
(a) the fact that the meeting is to be closed, and
(b) the basis under section 242.2 on which the meeting is to be closed.
242.4 A council must not vote on the reading or adoption of a bylaw when its meeting is closed to the public.
242.5 If the mayor or other person presiding at a meeting of the council considers that a person is guilty of improper conduct, the person presiding may expel and exclude the other person from the meeting.
242.6 This Division applies to meetings of committees referred to in section 235 (1) (b) [select, standing and other council committees].
242.7 Subject to the regulations under section 242.8, this Division and section 237 [minutes of council committees] apply to meetings of the following:
(a) a body that under this or another Act may exercise the powers of the municipality or council;
(b) a board of variance;
(c) a local court of revision;
(d) an advisory committee, or other advisory body, established by council under this or another Act;
(e) a prescribed body.
242.8 The Lieutenant Governor in Council may make regulations to do one or more of the following:
(a) prescribing a matter for the purposes of section 242.2 (1) (l) [meetings that may be closed];
(b) prescribing a body or class of body for the purposes of section 242.7 (e) [application to other bodies];
(c) in relation to section 242.7, excluding a specified body from the application of this Division or section 237 [minutes of council committees], or both;
(d) modifying the effect of this Division or section 237 [minutes of council committees], or both, in relation to a body that is subject to this Division under section 242.7.
62 Section 251 (2) (c) is amended by striking out "levy" and substituting "impose".
63 Sections 252 and 253 are repealed.
64 Division 6 of Part 5.2 is repealed.
65 Section 259.3 (2) and (3) is repealed.
66 Section 262 (3) (a) is amended by striking out "adopted under section 461".
67 Section 269 is repealed and the following substituted:
269 (1) If a council has authority to direct that a matter or thing be done by a person, the council may also direct that, if the person fails to take the required action, the matter or thing is to be done at the expense of the person in default with the costs incurred by the municipality recoverable from the person as a debt.
(2) Section 376 applies to an amount recoverable under subsection (1) that is incurred for work done or services provided to land or improvements.
68 Section 270 is repealed.
69 Section 280.4 (1) is amended by striking out "a revised bylaws" and substituting "a revised bylaw".
70 The following section is added:
287.2 (1) If
(a) an action or prosecution is brought against a council member or municipal officer or employee in connection with the performance of the person's duties, or
(b) an inquiry under Part 2 of the Inquiry Act or other proceeding involves the administration of a department of the municipality or the conduct of a part of the municipal business,
the council may, by a vote of at least 2/3 of all members, pay amounts required for the protection, defence or indemnification of the member, officer or employee and to cover the costs necessarily incurred and damages recovered in relation to the matter.
(2) A council must not pay a fine that is imposed on a member, officer or employee as a result of the person's conviction for a criminal offence.
(3) A resolution or bylaw under subsection (1) is not invalid by reason only that a council member who would be entitled to payment under the resolution voted on it.
(4) A council may, by bylaw, provide that the municipality will indemnify a member, officer or employee against a claim for damages against the person arising out of the performance of the person's duties and, in addition, pay legal costs incurred in a court proceeding arising out of the claim.
(5) Except as permitted under subsection (6), a council must not seek indemnity against a member, officer or employee in respect of any action of the person that results in a claim for damages against the municipality.
(6) A council may seek indemnity against a member, officer or employee if
(a) the claim arises out of the gross negligence of that person, or
(b) in relation to the action that gave rise to the claim against an officer or employee, he or she wilfully acted contrary to the terms of the person's employment or an order of a superior.
(7) This section applies to the persons referred to in section 287 (1) (d), (g), (h), (i), (j), (k), (l), (n), (o) and (p) [immunity for individual municipal public officers] as though those persons were officers or employees of the municipality.
71 Section 290 is amended by adding the following subsection:
(3) If a municipality makes an indication in accordance with subsection (1) (b), the municipality must reduce the fee for the building permit to reflect the costs of the work that would otherwise be done by a building inspector to determine whether the plans or the aspects of the plans that were certified to comply do in fact comply with the Provincial building code and other applicable enactments respecting safety.
72 Section 295 (2) is repealed and the following substituted:
(2) A rate under subsection (1) must be established in the same manner as a rate under section 359 (1) (a) [municipal property taxes].
73 The following section is added in Part 7:
302.1 (1) If, on account of proceedings taken under this Act for drainage or reclamation works and local assessments for them,
(a) damages are recovered against the municipality or parties constructing the drainage or reclamation works, or
(b) other relief is given by an order of a court or an award made under this Act,
the money required for the municipality to comply with the order or award must be recovered by taxes imposed on the same basis as the existing assessments for those works.
(2) The council must make the changes in drainage or reclamation works necessary to comply with an order or award.
74 Section 304 (1) (a) is repealed and the following substituted:
(a) cancel the dedication of a highway or portion of a highway that has been closed to traffic under section 527 [establishing and closing highways], and .
75 The following sections are added in Division 1 of Part 8:
305.1 (1) If land in a municipality is dedicated to the public for the purpose of a park or a public square by subdivision plan deposited in the land title office, the municipality is entitled to possession and control of the land for that purpose.
(2) If land in a municipality was dedicated as referred to in subsection (1) before this Act came into force, the municipality is deemed to have had possession and control of it for that purpose from the date it was dedicated, and continues to have that possession and control.
305.2 (1) If a municipality is entitled to possession and control of land under section 305.1 [parks dedicated by subdivision], the council may, by bylaw, dispose of a portion of that land in exchange for other land suitable for a park or public square.
(2) A bylaw under subsection (1) may provide that, instead of taking land in exchange, the proceeds of the disposal are to be placed to the credit of a reserve fund under section 496 [capital works reserve funds] for the purpose of acquiring park lands.
(3) Before adopting a bylaw under subsection (1), the council must provide a counter petition opportunity in relation to the proposed bylaw.
(4) All deeds executed under this section have effect as a Crown grant, free of any dedication to the public for the purpose of a park or a public square.
(5) All land taken in exchange under this section is dedicated for the purpose of a park or public square and the title to it vests in the Crown with right of possession in the municipality.
76 Section 309 is amended by adding the following subsection:
(1.1) The power under subsection (1) also applies to property outside the municipality for the purposes of
(b) a service provided by the municipality to an area outside the municipality, or
(b) establishing and managing quarries, sand and gravel pits to acquire material for municipal works.
77 The following section is added:
309.1 (1) Without limiting section 309 [expropriation power], a municipality may, for the purposes of one or more of its services, authorize its agents or employees to enter on, break up, take or enter into possession of and use real property without the consent of the owners of the property.
(2) If a municipality exercises an authority to provide a service outside the municipality, the power under subsection (1) applies to property outside the municipality in relation to that service.
78 Section 313 is repealed and the following substituted:
313 If the current municipal revenue is not sufficient for the funds required to pay compensation in respect of property expropriated or injured or to carry out works referred to in section 311 [entry on land to mitigate damage], the council may,
(a) by loan authorization bylaw adopted with the approval of the inspector, borrow the required sums, or
(b) by bylaw adopted with the approval of the inspector, use money from a reserve fund to the extent required.
79 Part 9 is repealed and the following substituted:
Part 9 -- Financial Management
Division 1 -- Financial Planning
327 (1) A municipality must have a financial plan that is adopted annually, by bylaw, before the annual property tax bylaw is adopted.
(2) For certainty, the financial plan may be amended by bylaw at any time.
(3) The planning period for a financial plan is 5 years, being the year in which it is specified to come into force and the following 4 years.
(4) The financial plan must set out the following for each year of the planning period:
(a) the proposed expenditures by the municipality;
(b) the proposed funding sources;
(c) the proposed transfers between funds.
(5) The total of the proposed expenditures and transfers to other funds for a year must not exceed the total of the proposed funding sources and transfers from other funds for the year.
(6) The proposed expenditures must set out separate amounts for each of the following as applicable:
(a) the amount required to pay interest and principal on municipal debt;
(b) the amount required for capital purposes;
(c) the amount required for a deficiency referred to in subsection (9);
(d) the amount required for other municipal purposes.
(7) The proposed funding sources must set out separate amounts for each of the following as applicable:
(a) revenue from property value taxes;
(b) revenue from parcel taxes;
(c) revenue from fees and charges;
(d) revenue from other sources;
(e) proceeds from borrowing, other than borrowing under section 334.3 [revenue anticipation borrowing].
(8) The proposed transfers between funds must set out separate amounts for each of the following as applicable:
(a) special funds under Part 13;
(b) development cost charge funds;
(c) accumulated surplus.
(9) If actual expenditures and transfers to other funds for a year exceed actual revenues and transfers from other funds for the year, the resulting deficiency must be included in the next year's financial plan as an expenditure in that year.
327.1 A council must undertake a process of public consultation regarding the proposed financial plan before it is adopted.
Division 2 -- Financial Reporting
328 (1) The fiscal year for a municipality is the calendar year.
(2) Municipal financial statements for a fiscal year must be
(a) prepared by the municipal officer assigned responsibility under section 199 [financial administration], and
(b) presented to council for its acceptance.
(3) Subject to subsection (4), the financial statements must be prepared in accordance with generally accepted accounting principles for local governments.
(4) The inspector may require or authorize, generally or for a specified municipality, that the financial statements vary from or include additional information to the requirements of subsection (3).
(5) By May 15 in each year, a municipality must submit to the inspector its audited financial statements for the preceding year and any other financial information required by the inspector.
329 (1) By June 30 in each year, a municipality must hold a council or other public meeting for the purpose of presenting
(a) the audited financial statements of the preceding year, and
(b) the report under section 329.1 [reporting of remuneration and expenses].
(2) The council must give notice of the meeting by publication in a newspaper, including
(a) the date, time and place of the meeting, and
(b) a statement that the financial statements and any reports to be presented at the meeting are available for inspection at the municipal hall.
(3) A copy of the financial statements and reports must be available for public inspection at the municipal hall during its regular office hours from the time the notice under subsection (2) is given until June 30 in the following year.
329.1 At least once a year, a council must have prepared a report separately listing the following for each council member by name:
(a) the total amount of remuneration paid to the council member for discharge of the duties of office, including any amount specified as an expense allowance;
(b) the total amount of expense payments for the council member made to the council member as reimbursement for expenses incurred by the council member or as an allowance that is not reported under paragraph (a);
(c) the total amount of any benefits, including insurance policies and policies for medical or dental services, provided to the council member or the member's dependants.
330 (1) An elector may complain in writing to the council or to the municipal auditor, if the elector considers that
(a) a disbursement, expenditure, liability or other transaction is not authorized by or under this or another Act, or
(b) there has been a theft, misuse or other defalcation or irregularity in the funds, accounts, assets, liabilities and financial obligations of the municipality or of one of its administrative bodies.
(2) If a complaint is made under subsection (1) to the council, the council must give notice of the matter to the auditor.
(3) If a complaint is made under subsection (1) to the municipal auditor, the auditor must give notice of the matter to the council.
Division 3 -- Audit
331 (1) A council must appoint an auditor for the municipality.
(2) The auditor must be
(a) a member in good standing, or a partnership whose partners are members in good standing, of the Canadian Institute of Chartered Accountants, or the Certified General Accountants' Association of British Columbia, or
(b) a person certified by the board established under section 181 of the Company Act.
331.1 (1) If the engagement of an auditor is terminated, the auditor may appeal the decision to the inspector, who may confirm or set aside the termination.
(2) An appeal under this section must be made in writing to the inspector within one month after the auditor is notified of the termination.
(3) The auditor must file a copy of the notice of appeal under subsection (2) with the municipality.
(4) The council must not appoint another auditor until the time allowed for an appeal by the auditor has elapsed or, if an appeal has been made, until the appeal has been dealt with by the inspector.
331.2 (1) As a limitation on section 176 (1) (e) [corporate powers -- delegation], a council may only delegate its powers, duties and functions under this Division to a committee of council.
(2) Reports submitted by the auditor to a committee under this section are deemed to have been submitted to council.
331.3 (1) The auditor for the municipality must report to the council on the annual financial statements of the municipality.
(2) The report under subsection (1) must be in accordance with the form and the reporting standards recommended by the Canadian Institute of Chartered Accountants.
(3) In addition to the report under subsection (1),
(a) the council or the inspector may require further reports from the auditor, and
(b) the auditor may, on the auditor's own initiative, make further reports.
(4) On request by the inspector, the auditor must forward to the inspector copies of
(a) reports under subsections (1) and (3), and
(b) written communications in relation to those reports from the auditor to the council, a committee of council or a municipal officer.
331.4 (1) The auditor has the power and duty to conduct the examinations necessary to prepare the reports referred to in section 331.3 [auditor's reports].
(2) The auditor has a right of access at all reasonable times to
(a) the records of the council and municipality,
(b) the records of any other body that, under this or another Act, exercises the powers of the municipality, including a municipal police board, and
(c) any computer, other data processing equipment and software that are owned or leased by the municipality or other body and used for financial recording or reporting purposes.
(3) Council members, municipal officials, employees and agents of the municipality and other persons must give the auditor any information, reports or explanations the auditor considers necessary.
(4) An auditor who receives information from a person whose right to disclose that information is restricted by law holds that information under the same restrictions respecting disclosure that govern the person from whom the information was obtained.
Division 4 -- Expenditures, Liabilities and Investments
332 Revenues from the following may be used towards the payment of municipal expenditures:
(a) property value taxes under Division 1 of Part 10.1;
(b) parcel taxes under Division 2 of Part 10.1;
(c) fees and charges under Division 3 of Part 10.1;
(d) revenues raised by other means authorized under this or another Act;
(e) revenues received by way of agreement, enterprise, gift, grant or otherwise.
333 (1) A municipality must not make an expenditure other than one authorized under subsection (2) or (3).
(2) A municipality may make an expenditure that is provided for that year in its financial plan.
(3) A municipality may make an expenditure for an emergency that was not contemplated for that year in its financial plan.
(4) In relation to the authority under subsection (3), the council must establish procedures
(a) to authorize expenditures under that subsection, and
(b) to provide for such expenditures to be reported to the council at a regular meeting.
(5) If an expenditure is made under subsection (3), as soon as practicable, the council must amend the financial plan to include the expenditure and the funding source for the expenditure.
(6) For certainty, the authority under subsection (3) does not include the authority to borrow for the purpose of making the expenditure.
334 (1) A municipality may only incur a liability under the authority of this or another Act.
(2) Except as permitted under subsection (5), a municipality must not incur a liability that causes the aggregate liabilities for all purposes to exceed the total of
(a) 20% of the current value, as shown on the most recent audited financial statements, of the tangible capital assets of the municipality, and
(b) 20% of the average of the converted value of land and improvements in the municipality for the current year and the 2 immediately preceding years.
(3) The following are to be excluded in determining the aggregate liabilities referred to in subsection (2):
(a) liabilities under section 334.2 [authority to incur prescribed liabilities];
(a) debt under section 334.3 [revenue anticipation borrowing];
(c) debt of another public authority for which the municipality is jointly and severally liable under this or another Act.
(4) Except for a liability referred to in subsection (3), a municipality must not incur a liability for which expenditures are required during the planning period for its financial plan unless those expenditures are included for the applicable year in the financial plan.
(5) With the approval of the inspector, the aggregate liabilities
of a municipality may exceed the limit under
subsection (2).
334.1 (1) A council may, under an agreement, incur a liability if
(a) the liability is not a debenture debt, and
(b) the period of the liability is not longer than the reasonable life expectancy of the service under the agreement.
(2) If an agreement under subsection (1) is
(a) for more than 5 years, or
(b) for a period that by exercising rights of renewal or extension could exceed 5 years,
the council must not incur the liability until it has provided a counter petition opportunity in relation to the proposed liability.
(3) In addition to the information required by section 242 (4), the notice of a counter petition opportunity under subsection (2) must include the nature, term and amount of the liability.
(4) As an exception to subsection (2), a counter petition opportunity is not required for a liability to be incurred
(a) for the supply of materials, equipment or services under an agreement referred to in section 3 of the Police Act, or
(b) under an employment contract or collective agreement.
334.2 (1) A municipality may incur a liability that is within a class prescribed under this section.
(2) The authority to incur a liability under this section is not authority to borrow for the purposes of the liability.
(3) The Lieutenant Governor in Council may make regulations prescribing classes of liability that are imposed by or under an enactment as liabilities to which this section applies.
334.3 (1) A council may, by bylaw, provide for the borrowing of money that may be necessary
(a) to meet current lawful expenditures, and
(b) to pay amounts required to meet the municipality's taxing obligations in relation to another local government or other public body.
(2) The debt outstanding under this section must not exceed the total of
(a) the unpaid taxes for all purposes imposed during the current year, and
(b) the money remaining due from other governments.
(3) Before the adoption of the annual property tax bylaw in any year, the taxes in that year are deemed to be 75% of all taxes imposed for all purposes in the preceding year.
(4) When collected, revenue from property value taxes must be used as necessary to repay money borrowed under this section.
334.4 (1) A council may, by bylaw adopted with the approval of the inspector, contract a debt for any purpose of a capital nature.
(2) A bylaw and the debt under this section must comply with the following:
(a) the debt must not cause the aggregate liabilities under this section to exceed the amount equal to $50 multiplied by the municipal population;
(b) the debt and securities for it must be payable no later than the lessor of
(i) 5 years from the date on which the securities were issued, or
(ii) the reasonable life expectancy of the capital asset for which the debt is contracted;
(c) the bylaw must set out
(i) the amount of the debt intended to be incurred, and
(ii) in brief and general terms, the purpose for which the debt is to be created.
335 (1) A council may, by a loan authorization bylaw adopted with the approval of the inspector, incur a liability by borrowing for one or more of the following:
(a) any purpose of a capital nature;
(b) to provide assistance within the meaning of section 181 [definition of assistance] by
(i) lending to any person or public authority to which the municipality may provide assistance under Part 5 [Corporate Powers], or
(ii) guaranteeing repayment of borrowing, or providing security for the borrowing, of a person or public authority referred to in subparagraph (i),
but only if the assistance is provided under an agreement;
(c) to comply with an order or requirement to pay money into the Supreme Court as security
(i) for payment of a judgment or other debt,
(ii) for damages or costs, or
(iii) for the costs of an appeal from the decision of a court or an arbitrator;
(d) to satisfy a judgment or other order of a court against the municipality;
(e) to satisfy an award resulting from an arbitrator's determination of liability or quantum of damages against the municipality, including orders of the arbitrator related to that determination.
(2) A loan authorization bylaw must set out the following:
(a) the total amount proposed to be borrowed under the bylaw;
(b) in brief and general terms, each of the purposes for which the debt is to be incurred;
(c) the amount allocated by the bylaw to each of the purposes for which the debt is to be incurred;
(d) the maximum term for which the debentures may be issued.
(3) The power to adopt a loan authorization bylaw may not be exercised through the adoption of a comprehensive general bylaw under section 259.1 and loan authorization bylaws may not be consolidated into a comprehensive general bylaw under section 280.3.
(4) The authority to borrow under a loan authorization bylaw ends,
(a) in the case of a loan authorization bylaw under subsection (1) (b), at the end of the term of the agreement required by that subsection, and
(b) in other cases, 5 years from the date of adoption of the bylaw,
for any part of the amount authorized by the bylaw that has not already been used to secure borrowing under section 335.2 [temporary borrowing under loan authorization bylaw] or included under a security issuing bylaw.
(5) The maximum term of a debt that may be authorized by a loan authorization bylaw is as follows:
(a) in the case of a bylaw under subsection (1) (a), the lesser of
(i) 30 years, and
(ii) the reasonable life expectancy of the capital asset for which the debt is contracted;
(b) in the case of a loan authorization bylaw under subsection (1) (b), the remaining term of the agreement under which the assistance is provided;
(c) in all other cases, 30 years.
335.1 (1) Except as provided in subsection (2), the council must provide a counter petition opportunity in relation to a proposed loan authorization bylaw.
(2) A counter petition opportunity is not required if the money to be borrowed is for one or more of the following:
(a) a purpose referred to in section 335 (1) (c) to (e) [loan authorization bylaws -- borrowings for court orders and other matters];
(b) a purpose referred to in section 313 [funding for expropriation or mitigation];
(c) works under an order of the Inspector of Dikes;
(d) works required to be carried out pursuant to an order under section 32 of the Waste Management Act;
(e) works required to be carried out under the Environment Management Act pursuant to an order of the minister responsible for that Act or the Lieutenant Governor in Council.
(3) A counter petition opportunity must not be provided in relation to a loan authorization bylaw unless the necessary consent or approval required by an Act has been obtained.
(4) In addition to the information required by section 242 (4), the notice of a counter petition opportunity under this section must include the information referred to in section 335 (2) [loan authorization bylaw].
(5) With the approval of the inspector, a loan authorization bylaw may be amended or repealed without providing a counter petition opportunity.
(6) If a council exercises the option of seeking electors' assent to a loan authorization bylaw, rather than providing a counter petition opportunity, any number of specified services is deemed to be a distinct purpose for the purposes of section 160 (1) [each vote must be for a distinct purpose].
335.2 (1) A council that has adopted a loan authorization bylaw may, by bylaw, temporarily borrow money not exceeding the difference between the total amount authorized by the loan authorization bylaw and the amount already borrowed in relation to that bylaw.
(2) The proceeds of the borrowing under a security issuing bylaw, or as much as may be necessary, must be used to repay the money temporarily borrowed.
335.3 (1) A council may, by a security issuing bylaw adopted with the approval of the inspector, provide for the issue of debentures or other evidence of debt for all or part of the debt authorized by one or more loan authorization bylaws.
(2) A security issuing bylaw must specify the following:
(a) the loan authorization bylaws that authorize the borrowing;
(b) the amount of borrowing authorized by each loan authorization bylaw;
(c) the amount already borrowed under each loan authorization bylaw;
(d) the amount remaining to be borrowed under each loan authorization bylaw;
(e) the amount now being issued under each loan authorization bylaw;
(f) the term of the debt.
(3) The proceeds of the borrowing under a security issuing bylaw must be allotted proportionately for the purposes of each loan authorization bylaw referred to in subsection (2) (a).
(4) A security issuing bylaw must not be adopted
(a) while any proceeding is pending in which the validity of a loan authorization bylaw containing the authority under which the security issuing bylaw is to be adopted is called into question or by which it is sought to be set aside, or
(b) until the time for giving notice of intention to apply to set aside the loan authorization bylaw expires.
(5) A security issuing bylaw may authorize the issue of debentures under terms and conditions specified in the bylaw.
335.4 (1) Except as permitted by the Municipal Finance Authority Act, a municipality must not adopt a security issuing bylaw unless the financing is to be undertaken under section 835 [financing municipal undertakings] of this Act through the Municipal Finance Authority of British Columbia.
(2) In relation to regional district financing under section 835 for a municipality, the security issuing bylaw of the municipality is the regional district's authority to proceed under that section and must not be amended or repealed without the consent of the board.
335.5 (1) If the inspector refuses to approve a loan authorization bylaw or a security issuing bylaw, the municipality may appeal to the minister.
(2) On an appeal under subsection (1), the minister must hear and determine the matter, and may confirm or rescind the decision of the inspector.
(3) The determination on the appeal is conclusive and binding on all parties, including the inspector.
336 Money borrowed or revenue raised that is not immediately required may be invested or reinvested by the council in one or more of the following:
(a) securities of Canada or of a province;
(b) securities guaranteed for principal and interest by Canada or by a province;
(c) securities of a municipality or regional district;
(d) securities of the Greater Vancouver Water District, if the municipality is in or partly in the district;
(e) securities of the Municipal Finance Authority;
(f) investments guaranteed by a chartered bank;
(g) deposits in a savings institution, or non-equity or membership shares of a credit union;
(h) pooled investment funds under section 16 of the Municipal Finance Authority Act.
Division 5 -- Restrictions on Use of Municipal Funds
337 (1) Subject to this section, money borrowed by a municipality under any Act must not be used for a purpose other than that specified in the bylaw or agreement authorizing the borrowing.
(2) A council may, by bylaw adopted with the assent of the electors, use all or part of money borrowed for a specific purpose and not repayable in the current year for any other lawful purpose of the municipality.
(3) If some of the money borrowed for a specified purpose remains unused after payment of the costs related to that purpose, a council may, by bylaw, provide for the use of the unused money for one or more of the following:
(a) to retire debentures issued for the purpose;
(b) to purchase and cancel debentures issued for the purpose;
(c) for expenditures of a nature similar to the purpose in the bylaw authorizing the money to be borrowed;
(d) for a reserve fund for matters in paragraph (a), (b) or (c), in which case Part 13 applies.
338 (1) A council member who votes for a bylaw or resolution authorizing the expenditure, investment or other use of money contrary to this Act is personally liable to the municipality for the amount.
(2) As an exception, subsection (1) does not apply if the council member relied on information provided by a municipal officer or employee and the officer or employee was guilty of dishonesty, gross negligence or malicious or wilful misconduct in relation to the provision of the information.
(3) In addition to any other penalty to which the person may be liable, a council member who is liable to the municipality under subsection (1) is disqualified from holding municipal office for 5 years from the date of the vote.
(4) Money due a municipality under this section may be recovered for the municipality by
(a) the municipality,
(b) an elector or taxpayer of the municipality, or
(c) a person who holds a security under a borrowing made by the municipality.
80 Section 339 (1) (d) is amended by striking out "section 331 (1) (a), (b) and (c);" and substituting "section 359 (1) (a) [municipal property taxes];".
81 Section 340 (5) to (7) is repealed and the following substituted:
(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.
82 Section 341 (1) is amended by striking out "section 331 (1) (a), (b), (c) and (d)" and substituting "section 359 (1) (a) [municipal property taxes]".
83 Section 342 (2) (a) and (b) is repealed and the following substituted:
(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; .
84 Section 343 (2) (b) is amended by striking out "section 369" and substituting "section 379 (1) (b)".
85 Section 343.1 (2) (a) is amended by striking out "section 331 (1) (a), (b), (c) and (d);" and substituting "section 359 (1) (a) [municipal property taxes];".
86 Section 343.2 (2) (b) is amended by striking out "section 369" and substituting "section 379 (1) (b)".
87 Section 344 (3) is repealed.
88 Section 344.1 (1) is repealed and the following substituted:
(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.
89 Section 345 (1) is amended by striking out "property tax levies" and substituting "property taxes".
90 Section 346 (1) is amended by striking out "property tax levies" and substituting "property taxes".
91 Section 348 (1) is amended by striking out "levying" and substituting "imposing".
92 Section 349 (3) (a) is amended by striking out "levied" and substituting "imposed".
93 Section 352 is amended
(a) in subsection (1) by striking out "section 331 (1)." and substituting "section 359 (1) (a) [municipal property taxes].", and
(b) in subsection (2) by striking out "section 331 (1) (d) and (e)" and substituting "section 359 (1) (b) [property taxes for other bodies]".
94 Section 353 (4) and (5) are repealed and the following substituted:
(4) If tax is imposed on a company under subsection (2), tax may not be imposed under section 359 (1) (a) [municipal property taxes] on the improvements of the company referred to in subsection (1).
(5) For certainty, other than improvements referred to in subsection (1), land and improvements of a company referred to in that subsection are subject to tax under section 359 [annual property tax bylaw].
(6) A company liable to tax under subsection (2) must
(a) by October 31 in each 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 in accordance with Division 1 [Due Dates and Tax Notices] of Part 11 [Tax Collection].
(7) Tax under subsection (2) is subject to the same remedies and penalties as taxes under Part 10.1 [Taxes, Fees and Charges].
(8) Despite this section, 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.
95 Section 354 is repealed.
96 Section 356 is amended
(a) by repealing subsection (2) (d) and substituting the following:
(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). , and
(b) by repealing subsection (5) (b) and substituting the following:
(b) section 373 [taxation based on supplementary roll] applies for the purposes of this subsection.
97 Division 5 of Part 10 is repealed.
98 The following Part is added:
Part 10.1 -- Taxes, Fees and Charges
Division 1 -- Property Value Taxes
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.
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).
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.
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
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).
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
362 Section 359.3 [grouping of parcels] applies in relation to a tax under this Division.
Division 3 -- 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 or regulatory scheme of 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.
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.
99 The heading for Part 11 is repealed and the following substituted:
Part 11 -- Tax Collection .
100 Divisions 1 to 6 of Part 11 are repealed and the following substituted:
Division 1 -- Due Dates and Tax Notices
365 Property taxes under Part 10.1 are due as follows:
(a) in accordance with the general tax collection scheme under section 366, if the municipality does not establish its own scheme under section 367;
(b) if the municipality does establish a scheme under section 367, either
(i) in accordance with the general tax collection scheme, or
(ii) in accordance with the municipal tax collection scheme,
as elected by the property owner under section 368.
366 (1) If this section applies, property taxes for a year are due on July 2 of the year.
(2) The Lieutenant Governor in Council may make regulations establishing penalties and interest that must be applied by municipalities in relation to payments made after the tax due date under subsection (1).
367 (1) A council may, by bylaw, establish one or more dates on which all or part of the property taxes under Part 10.1 are due.
(2) A bylaw under subsection (1) must establish an annual time period during which owners may make elections under section 368.
(3) A bylaw under subsection (1) may do one or more of the following:
(a) establish procedures for determining the amount of taxes due on each of the due dates;
(b) provide for
(i) estimating, before the adoption of the annual property tax bylaw, the amount of taxes payable in the year, and
(ii) making adjustments to payments due after the adoption of that bylaw in order to take into account variations between the estimated and actual taxes payable;
(c) establish discounts to be applied in relation to payments made before a tax due date established by the bylaw;
(d) establish penalties and interest to be applied in relation to payments made after a tax due date established by the bylaw;
(e) set terms, conditions and procedures in relation to payments, which may be different for different classes of owners as established by the bylaw.
(4) As a limitation on subsection (3) (a), there must not be more than 12 months between the first and last due dates for annual taxes for any year.
368 (1) If a municipal tax collection scheme is established, an owner may elect to pay under that scheme by giving written notice of this to the municipality within the time period established under section 367 (2) [municipal scheme].
(2) An owner may elect to pay under the general tax collection scheme
(a) by not giving notice under subsection (1), in which case the owner is deemed to have elected to pay under the general tax collection scheme, or
(b) in the case of an owner who has given notice under subsection (1), by giving written notice of the change in election to the municipality within the time period established under section 367 (2) [municipal scheme].
(3) If the land title registration of a property indicates that there is more than one registered owner of the property, a person giving notice under subsection (1) or (2) may only do so with the written consent of the number of those persons who, together with the person giving notice, are a majority of the registered owners.
(4) As a limit on subsections (1) and (2), after an election or change has been made under this section, no further change in election may be made for the same year.
(5) Once an election has been made under this section, the owner is liable to make payments in accordance with the chosen scheme until the owner has made another election under this section.
369 (1) Each year a municipality must mail a tax notice in accordance with this section to each owner of property subject to tax under this Part.
(2) A tax notice must include the following:
(a) a short description of the property;
(b) the taxes imposed under this Part for the current year, separately stated for
(i) property value taxes imposed under section 359 (1) (a) [municipal property taxes],
(ii) each property value tax imposed under section 359 (1) (b) [property taxes for other bodies],
(iii) each property value tax collected by the municipality on behalf of another local government or other public body on the basis of tax rates imposed by the other body, and
(iv) each parcel tax imposed under section 360 [parcel tax bylaw];
(c) other taxes or charges that are payable in relation to the property;
(d) any credit or abatement authorized by this or another Act;
(e) when the penalties under section 366 [general tax collection scheme] will be added if taxes are not paid;
(f) other information that may be prescribed by regulation.
(3) On its reverse side, the tax notice must have an application for a grant under the Home Owner Grant Act.
(4) A tax notice under this section must also be mailed to each holder of a registered charge in relation to the property whose name is included on the assessment roll.
(5) For the purposes of this section, the tax notice is to be mailed to the owner or other person at the address on the assessment roll.
(6) If a number of parcels are assessed in the name of the same owner,
(a) any number of those parcels may be included in one tax notice, and
(b) if several of the parcels are assessed at the same value, the tax notice is sufficient if it clearly identifies the property assessed and taxed as a block, parts of a block or a series of lots, without the full description for each parcel.
(7) The obligation to give notice under this section is satisfied if the municipality made a reasonable effort to mail or otherwise deliver the tax notice.
370 (1) The collector must mail or otherwise deliver a copy of a tax notice under section 369 [general tax notices] and any statement under section 382 [statement of taxes in arrear or delinquent] to all persons who have requested this during the current year in accordance with subsection (2).
(2) In order to make a request for the purposes of this section, a person must make a written request to the municipality and include in it a description of the property for which the tax notice is requested sufficient to allow the property to be identified.
(3) The obligation under subsection (1) is satisfied if a reasonable effort was made to mail or otherwise deliver the notice or statement.
Division 2 -- Adjustments to Taxes
371 (1) If a person is refunded an amount of taxes paid under this Act, the municipality must pay the person interest at the rate prescribed under subsection (2).
(2) The Lieutenant Governor in Council may prescribe a rate of interest for the purposes of this section.
372 (1) If an assessment is set aside or varied after the annual property tax bylaw is adopted, the collector must
(a) make the necessary adjustments to the taxes imposed on the affected property, and
(b) report on that adjustment to the council.
(2) The amount of any tax as amended under this section is the amount of taxes imposed for the current year on the property affected and, despite the terms of a receipt given by the collector, any excess paid must be refunded and any balance unpaid is tax due and payable.
373 (1) If taxes are to be imposed on the basis of a supplementary roll under the Assessment Act, 30 days' notice must be given for payment of those taxes and a penalty must not be added in that period.
(2) The obligation to give notice under subsection (1) is satisfied if the collector made a reasonable effort to mail or otherwise deliver the notice.
(3) Taxes imposed on the basis of a supplementary roll are a debt to the municipality and subject to all methods available to the municipality for the recovery of taxes, including tax sale.
(4) If an assessment on a supplementary roll is set aside or the assessed value reduced under the Assessment Act, the collector must refund to an owner the excess amount of taxes, and any penalty and interest on that excess, paid by the owner, less any taxes in arrear or delinquent taxes the person owes to the municipality.
374 (1) If a plan of subdivision is deposited in the land title office after November 30 in any year and before June 1 in the next year, the collector may
(a) apportion the taxes payable in that next year between the parcels created by the subdivision in the same proportions as taxes would have been payable in respect of the parcels had the subdivision occurred on or before November 30 in the first year, and
(b) on making an apportionment under paragraph (a), record the apportionment in the manner that the collector considers necessary.
(2) Taxes apportioned to a parcel under subsection (1) are the taxes payable in respect of the parcel in the year for which they are apportioned.
(3) The assessor for the area in which the land is located must provide the collector with the assessed values necessary to calculate the proportions of taxes referred to in subsection (1).
375 (1) If a parcel of land subject to tax under Division 2 [Parcel Taxes] of Part 10.1 [Taxes, Fees and Charges] is subdivided, the collector must
(a) apportion the taxes payable between the parcels created by the subdivision in the same proportions as taxes would have been payable in respect of the parcels had the subdivision occurred before the assessment roll was authenticated, and
(b) on making an apportionment under paragraph (a), record the apportionment in the manner that the collector considers necessary.
(2) Taxes apportioned to a parcel under subsection (1) are the taxes payable in respect of the parcel.
(3) An apportionment or reapportionment of a parcel tax under this section does not
(a) require authorization or confirmation by bylaw or by a local court of revision,
(b) operate as a new parcel tax assessment, or
(c) in any way invalidate, reopen or affect the assessment roll other than for the land in respect of which the apportionment or reapportionment has been made.
376 (1) This section applies to
(a) fees or charges imposed under this Act for work done or services provided to land or improvements, or
(b) amounts that the municipality is entitled to recover for work done or services provided to land or improvements under any provision of this Act that authorizes the municipality to recover amounts in the event of default by a person.
(2) An amount referred to in subsection (1)
(a) may be collected in the same manner and with the same remedies as ordinary taxes on land and improvements under this Act, and
(b) if it is due and payable by December 31 and unpaid on that date, is deemed to be taxes in arrear.
(3) If an amount referred to in subsection (2) (b) is a fee or charge referred to in section 363 (2) (a) [fees and charges for services outside the municipality],
(a) the collector must promptly, after December 31, forward a statement showing the amount of the fee or charge
(i) to the Surveyor of Taxes in the case of real property that is not in a municipality, or
(ii) to the applicable municipal collector in other cases, and
(b) the Surveyor of Taxes or collector must add the amount of the fee or charge to the taxes payable on the property.
(4) If an amount is added under subsection (3) (b),
(a) the amount is deemed to be a Provincial or municipal tax, as applicable, and must be dealt with in the same manner as taxes against the property would be under the Taxation (Rural Area) Act or this Act, and
(b) when it is collected, the Minister of Finance and Corporate Relations or collecting municipality must pay the amount to the municipality to which it is owed.
(5) If an amount is added under subsection (3) (b) and is not paid at the time the property is sold by tax sale,
(a) if the upset price is obtained at the time of the tax sale, the minister or municipality referred to in subsection (4) must pay out of the proceeds of the sale the amount due under this section to the municipality to which it is owed, or
(b) if the upset price is not obtained and subsequently the property is sold, the proceeds of sale must be applied according to the respective interests in the upset price.
(6) Despite subsections (3) to (5), the municipality to which the amount is owed may bring action in a court of competent jurisdiction to recover that amount.
377 (1) The rates or tolls chargeable under a municipal bylaw or under an order of the Comptroller of Water Rights under the Water Act for carriage and delivery of water for irrigation of land in a position to be supplied or served from the municipality's irrigation works, and the costs and charges for the service, are a charge on the land that is in a position to be served or on which the water is supplied or used.
(2) The rates or tolls and costs and charges referred to in subsection (1) are taxes deemed to be imposed under this Act, and the provisions of this Act for collection and recovery of taxes apply.
(3) This section does not limit the generality of section 376 [special fees and charges that are to be collected as taxes].
Division 3 -- Payment of Taxes
378 (1) Payments for taxes must be credited by the collector against the following in the indicated order:
(a) delinquent taxes, including interest, from past years;
(b) taxes in arrear, including interest, from the preceding year;
(c) a penalty added in the current year;
(d) taxes imposed under the School Act for the current year;
(e) taxes under Part 19 [Local Improvements and Specified Areas] in the current year;
(f) any unpaid municipal taxes for the current year.
(2) Acceptance of a payment on account of taxes does not affect the liability of a person for full payment or of the land or improvements to be sold for the amount of taxes unpaid.
379 (1) The taxes for the current year on land or improvements, or both, together with any applicable penalties, that are unpaid on December 31 in the year imposed
(a) are taxes in arrear on that date, and
(b) bear interest from that date at a rate prescribed by the Lieutenant Governor in Council under section 11 (3) of the Taxation (Rural Area) Act.
(2) Taxes
(a) imposed by a municipality under section 359 (1) (b) [property taxes for other bodies], or
(b) collected by the municipality on behalf of another local government or other public body on the basis of tax rates imposed by the other body
that are unpaid on December 31 in the year imposed, together with any applicable penalties, become municipal taxes in arrear under subsection (1) on that date.
(3) The interest under subsection (1) (b) is part of the taxes in arrear, and the total amount of the taxes in arrear is a charge on the land or improvements, or both, as if the penalties and interest had originally formed part of the taxes imposed.
380 (1) Any taxes in arrear remaining unpaid on December 31 in the year following the year in which they became taxes in arrear
(a) are delinquent on that date, and
(b) bear interest from that date at a rate prescribed by the Lieutenant Governor in Council under section 11 (3) of the Taxation (Rural Area) Act until paid or recovered.
(2) The added interest under subsection (1) (b) is part of the delinquent taxes and is a charge as in section 379 (3) [taxes in arrear].
381 (1) If a parcel of land appears on the assessment roll to have been subdivided, the collector must apportion taxes in arrear and delinquent taxes in the same proportion as the assessment for each new parcel bears to the total assessment.
(2) The assessor for the area in which the land is located must provide the collector with the assessment apportionment required for the purpose of subsection (1).
(3) Subsections (1) and (2) also apply if part of a parcel on which taxes are due has been sold and the transfer has been delivered to the purchaser.
(4) If a plan of subdivision has been cancelled, the amount of any taxes in arrear or delinquent taxes against a parcel in the plan or subdivision cancelled are taxes in arrear or delinquent taxes against the parcel of land as it appears after cancellation.
382 (1) No later than the date on which the tax notice under section 369 [general tax notices] is mailed, the collector must mail a statement of the amount of the taxes in arrear and of delinquent taxes to each assessed owner of
(a) property for which there are taxes in arrear or delinquent taxes, or
(b) property sold under section 403 [annual tax sale] but remaining subject to redemption under section 417 [redemption by owner].
(2) A statement under subsection (1) must also be mailed to each holder of a registered charge in relation to the property whose name is included on the assessment roll.
(3) The obligation to mail a statement under subsection (1) or (2) is satisfied if a reasonable effort was made to mail or otherwise deliver the statement.
(4) If applicable, the statement under subsection (1) must be in the form prescribed by regulation.
383 (1) On demand and without charge, the collector must give the owner of real property whichever of the following is applicable to the property:
(a) a written statement showing the amount of all unpaid taxes;
(b) a certificate that all taxes, fees and charges imposed against the real property identified in the certificate have been fully paid.
(2) The collector must provide, to any person who requests this, a certificate showing
(a) the amount of unpaid taxes charged against specified real property,
(b) whether the real property has been sold for taxes, and
(c) if the property has been sold for taxes, the time if any remaining for redemption and the amount required to redeem it.
(3) An error in a statement or certificate given under this section does not subject the municipality to damages.
101 Section 397 is amended
(a) by repealing subsection (1) and substituting the following:
(1) A person who, in any year, is an assessed owner of land, improvements or both in a municipality, or of a taxable interest in them, is liable to the municipality for
(a) all taxes imposed by the municipality under any Act or former Act on the land, improvements or both during the year, and
(b) all unpaid taxes imposed in a previous year. , and
(b) by repealing subsection (3) and substituting the following:
(3) A copy of the tax notice under section 369 [general tax notices] that refers to the taxes payable by the person, certified as a true copy by the municipal officer assigned responsibility under section 198 [corporate administration], is evidence of the debt referred to in subsection (2).
102 Section 402 (6) and (7) is repealed and the following substituted:
(6) Until the minister referred to in subsection (4) notifies the collector of cancellation under subsection (5), the collector must not cancel an amount due.
(7) On cancellation of a lease, licence, permit or location, the minister referred to in subsection (4) must notify the collector, who must then cancel the amount due.
103 Section 411 (5) is repealed and the following substituted:
(5) If a refund is made under subsection (3), the collector must promptly replace the amount of the upset price, together with the interest paid to the purchaser, as delinquent taxes on the land.
104 Section 423 is amended
(a) by repealing subsection (1) (a) and substituting the following:
(a) provide that the amount of unpaid taxes on the real property at the date of sale, together with interest from that date, is a lien on the property as if the tax sale had not taken place, in which case that amount is deemed to be delinquent taxes, , and
(b) by repealing subsection (2) (b) (i) and substituting the following:
(i) by restoring the taxes as they were before the sale, or .
105 Divisions 9 and 10 of Part 11 are repealed.
106 Part 12 is repealed.
107 Section 481 is repealed.
108 Sections 483 and 484 are repealed and the following substituted:
483 (1) If money in a sinking fund account is invested under section 336 [investment of municipal funds], the securities and their revenues must be held to the credit of the applicable sinking fund account.
(2) If more than one sinking fund account is involved, the securities and revenue referred to in subsection (1) must be allocated in proportion to the money from the accounts used for the investment.
109 Section 487 (3) is amended by striking out "levied" and substituting "imposed" in both places.
110 Section 488 is amended
(a) in subsection (1) by striking out "to levy the full rate" and substituting "to collect the full tax", and
(b) in subsection (2) by striking out "levied" and substituting "collected".
111 Section 494 (3) and (4) is amended by striking out "levy" and substituting "impose" wherever it appears.
112 Section 496 (4) is repealed and the following substituted:
(4) A council may, by bylaw adopted by at least 2/3 of its members, provide for the expenditure of any money in a reserve fund under subsection (1) (a) or (b) and interest earned on it.
113 Section 497 is amended
(a) by repealing subsection (1) and substituting the following:
(1) A council may, by bylaw, establish reserve funds for enterprises owned or operated by the municipality. , and
(b) in subsections (2) and (3) by striking out "utility or" wherever it appears.
114 Section 498 (3) is repealed and the following substituted:
(3) Until required under this section, the money of the reserve fund may be invested in the manner provided by section 336 [investment of municipal funds].
115 Section 499 (4) (a) and (b) is repealed and the following substituted:
(a) amounts that are to be raised by a rate under section 359 (1) (a) [municipal property taxes] in respect of the special reserve fund;
(b) amounts that may be paid into the reserve fund as otherwise provided in this Act; .
116 Section 503 is repealed.
117 Sections 505 and 506 are repealed.
118 Part 14 is repealed.
119 Parts 15 and 16 are repealed and the following substituted:
Part 15 -- Municipal Services
Division 1 -- Service Powers
517 (1) A council may, by bylaw,
(a) establish and operate any service that the council considers necessary or desirable for all or part of its municipality, and
(b) regulate in relation to a service.
(2) As an exception, a bylaw under this section is not required to establish and operate
(a) general administrative services, or
(b) a service for which authority is expressly provided by another Part of this Act or by another enactment.
(3) A municipal service may be operated directly by the municipality or through another public authority, person or organization.
(4) A power to regulate under this Part includes the power to prohibit.
(5) A bylaw under this Part may
(a) establish different classes of persons, places, activities or things, and
(b) make different provisions for different classes and for different areas of the municipality.
(6) Without limiting subsection (1), a bylaw under this Part may provide for a system of licences, permits or approvals in relation to a municipal service, including one or more of the following:
(a) prohibiting any activity or thing until a licence, permit or approval has been granted;
(b) providing for the granting and refusal of licences, permits and approvals;
(c) providing for the duration periods of licences, permits and approvals;
(d) providing that terms and conditions may be imposed on any licence, permit or approval, the nature of the terms and conditions and who may impose them;
(e) setting out the conditions that must be met before a licence, permit or approval is granted, the nature of the conditions and who may impose them;
(f) providing for the suspension or cancellation of licences, permits and approvals for
(i) failure to comply with a term or condition of a licence, permit or approval, or
(ii) failure to comply with the bylaw.
518 (1) A council may, by bylaw, establish and operate a service in an area outside the municipality as well as in the municipality itself.
(2) Before adopting a bylaw under subsection (1), the council must obtain the consent of the other affected local government as follows:
(a) if the area is in another municipality, the consent of the council of that other municipality is required;
(b) if the area is not in another municipality, the consent of the regional district board for the area is required.
(3) If a service is established under subsection (1), the powers, duties and functions of the municipality under this Part, and in relation to enforcement, may be exercised in relation to the service in the area in which the service is provided.
519 If a municipality has established works or facilities outside the municipality for the purposes of a municipal service, the council may, by bylaw, regulate the use of the works and facilities.
Division 2 -- Police Services
520 (1) This section applies to municipalities with a population greater than 5 000.
(2) Despite any Act or the letters patent incorporating a municipality, but subject to the Justice Administration Act and the Police Act, each municipality must bear the expense necessary to
(a) generally maintain law and order in the municipality,
(b) provide offices for the police force or police department,
(c) provide premises as a place of detention, and
(d) provide for the care and custody of persons held in a place of detention referred to in paragraph (c).
(3) The Minister of Finance and Corporate Relations may reimburse a municipality out of money appropriated for the purpose by paying an amount prescribed by the Lieutenant Governor in Council for the expense of the care and custody of a person who is detained in a place of detention and is within a class prescribed by the Lieutenant Governor in Council.
521 (1) Subject to this section, property that has come into the custody and possession of the police force or police department on behalf of a municipality may be disposed of by a person authorized by council if
(a) the owner of the property has not been identified after reasonable effort, and
(b) a court of competent jurisdiction has not made an order in respect of the property.
(2) Except as permitted under subsection (3), the property must not be disposed of until it has been in the possession of the police for 3 months.
(3) The property may be disposed of at any time if
(a) it is a perishable article,
(b) has no apparent marketable value, or
(c) its custody involves unreasonable expense or inconvenience.
(4) Except for property referred to in subsection (3), the municipality must provide advance notice, by publication in a newspaper, of the sale or other disposal process.
(5) A person who receives or purchases property as provided in this section has a good and sufficient title to that article as against any former owner of it.
(6) Unless claimed by and paid to the lawful owner of the property, the proceeds of any sale must be held for one year from the date of sale before being dealt with as directed by the council.
(7) The municipality, a member of the council, a person in lawful custody of property referred to in subsection (1) or an officer, employee or agent of the municipality, is not liable in damages or otherwise for or in respect of any claim that may arise in respect of the property after it has been disposed of under this section.
Division 3 -- Fire Protection
522 (1) Subject to the Fire Services Act and the regulations under it, a council may, by bylaw, do one or more of the following:
(a) authorize the fire chief to
(i) inspect premises for conditions that may cause a fire or increase the danger of a fire or increase the danger to persons, and
(ii) take the measures described in the bylaw to prevent and suppress fires, including the demolition of buildings and structures to prevent the spreading of fire;
(b) require the owners or occupiers of real property to remove from a building or yard anything that, in the opinion of the fire chief, is a fire hazard or increases the danger of fire;
(c) if property is endangered by debris caused by lumbering, land clearing or industrial operation, require the person who is carrying on or who has carried on the operation, or the owner or occupier of the land on which the debris exists, to
(i) dispose of the debris, and
(ii) undertake any other actions for the purpose of removing or reducing the danger
as directed by the bylaw or by the fire chief;
(d) deal with any matter within the scope of the Fire Services Act in a manner not contrary to that Act or the regulations under it.
(2) The authority of the fire chief under a bylaw under subsection (1) may be exercised by a person under the authority of the fire chief or by another person designated in the bylaw.
Division 4 -- Health
523 (1) Subject to the Health Act, a council may, by bylaw,
(a) regulate for the purposes of maintaining, promoting or preserving public health or maintaining sanitary conditions, and
(b) undertake any other measures it considers necessary for those purposes.
(2) A provision of a bylaw under subsection (1) that regulates is not valid until approved by the Minister of Health, who may consider and deal with it accordingly.
(3) As a limit on subsection (1), a council must not fluoridate the water supply unless the bylaw has received the assent of the electors.
Division 5 -- Highways
524 (1) The right of possession of every highway in a municipality is vested in the municipality, subject to any rights in the soil reserved by the persons who laid out the highway.
(2) Except as referred to in subsection (1), the right of possession of the municipality is not adversely affected or derogated from by prescription in favour of any other occupier.
525 (1) The soil and freehold of every highway in a municipality are vested in the Provincial government.
(2) Subsection (1) does not apply if a municipality has purchased or taken land for a highway and its title is registered in the name of the municipality.
(3) A council may, by bylaw, dispose of a portion of a highway in exchange for land necessary for the purpose of improving, widening, straightening, relocating or diverting a highway.
(4) Before adopting a bylaw under subsection (3), the council must have notice of its intention published in a newspaper once each week for 2 consecutive weeks.
(5) A disposition under subsection (3) has the same effect as a Crown grant free of all rights of way, and all land taken in exchange for a portion of a highway under that subsection are public highways, and title to them vests in the Provincial government.
(6) Under special circumstances, the minister may abandon a portion of a highway vested in the Provincial government and vest title in land comprised in that portion in a person.
(7) A vesting under subsection (6) has the same effect as a Crown grant vesting title to the land in the person.
526 (1) Without limiting section 176 [corporate powers], a council may enter into an agreement with an owner of land for reserving any part of the land for highway purposes, including the condition that the land reserved must remain unencumbered by buildings or structures.
(2) An agreement under subsection (1) has the effect of a restrictive covenant running with the land and must be registered in the land title office by the municipality.
527 (1) A council may, by bylaw, do one or more of the following:
(a) authorize the establishment, widening, alteration, relocation or diversion of a highway or a portion of it;
(b) close a highway, or a portion of it, to traffic;
(c) reopen a highway or portion of it that has been closed to traffic.
(2) A council may authorize a designated municipal officer or a municipal employee, at the person's discretion, to
(a) temporarily close a highway or part of it to traffic, or
(b) control traffic,
in connection with a construction or maintenance project on or adjacent to the highway.
528 (1) A council may, by bylaw,
(a) assign a name or number to a highway, or
(b) change the name or number of a highway.
(2) A bylaw under subsection (1) does not have effect until a certified copy is filed in the land title office.
(3) On receipt of a bylaw changing the name or number of a highway, the registrar of land titles must note the change on
(a) any subdivision plan in the land title office that dedicated the highway, and
(b) any plan filed or deposited in the land title office on which the highway is named.
529 Subject to Division 3 of Part 8 [Expropriation and Compensation], a council may, by bylaw, construct works through, under or over land adjoining a highway for the protection of the highway from damage by water.
530 A council may, by bylaw, do one or more of the following:
(a) require owners or occupiers of real property to place building or structure numbers assigned by the municipality in a conspicuous place;
(b) require owners or occupiers of real property to remove snow, ice or rubbish from sidewalks and foot paths bordering their property or from the roof or other part of a structure adjacent to a highway;
(c) require owners of private highways to maintain them in a clean, fit and safe state and to post suitable private thoroughfare signs;
(d) require owners of land to fence any part of it abutting on a highway.
531 (1) Subject to the Highway Act, the Motor Carrier Act and the Motor Vehicle Act, a council may, by bylaw adopted with the approval of the Minister of Transportation and Highways,
(a) regulate extraordinary traffic within the meaning of section 23 of the Highway Act, and
(b) provide that the powers exercisable by the Minister of Transportation and Highways in respect of extraordinary traffic are to be exercised in the municipality by the council or by a designated municipal officer.
(2) A bylaw under subsection (1) may
(a) classify highways or portions of highways, including sidewalks and boulevards, according to areas or zones in the municipality and according to widths, amount of traffic or otherwise, and
(b) make different regulations for different classes of highways, classes of vehicles, seasons of the year and conditions of highways.
532 (1) Despite any other Act but subject to the Motor Vehicle Act, a council may, by bylaw, regulate
(a) all uses of or involving a highway or portion of it, other than uses by extraordinary traffic referred to in section 531, and
(b) all uses of or involving a public place.
(2) Except as permitted by a bylaw under subsection (1), a person must not excavate in, cause a nuisance on, encumber, obstruct, injure, foul or damage any portion of a highway or other public place.
(3) Without limiting subsections (1) and (2) and in addition to the authority under section 521 [disposal of property in police possession], a council may
(a) authorize the removal, detention or impounding of any thing or obstruction unlawfully occupying a portion of a highway or public place,
(b) provide for a scale of fees, costs and expenses for such removal, detention or impounding, and
(c) provide for the recovery of those fees, costs and expenses
(i) from the owner of the thing or obstruction,
(ii) by its sale at public auction, or
(iii) by action in a court of competent jurisdiction.
(4) A person who is being unreasonably prevented from carrying out any work, undertaking or construction lawfully permitted on, over or under a highway or other public place may appeal to the Supreme Court.
(5) On an appeal under subsection (4), the court may order that the applicant be permitted to carry out the work, undertaking or construction under the conditions specified in the order.
533 (1) A council may, by bylaw, require the removal of
(a) wires,
(b) poles, or
(c) towers or other structures
on, in, over, under or along a highway that are considered by the council to be dangerous to the public safety.
(2) A council may require a person permitted to erect poles on highways to provide reasonable accommodation on the poles for wires and equipment of the municipality on agreed terms, and section 334 [limit on borrowing and other liabilities] does not apply to the agreement.
(3) If the parties are unable to reach an agreement referred to in subsection (2), the matters must be settled by arbitration, and for these purposes the Commercial Arbitration Act applies.
534 (1) A council may allow the construction of gates across a highway
(a) at points considered advisable within 800 m of a railway crossing, or
(b) for the assistance of customs and other officials in the performance of their duties.
(2) A municipality is not subject to any liability by reason of the fact that gates may have been constructed across a highway or that damages may have resulted to a person by reason of their existence.
535 (1) In this section and sections 536 and 537, "boundary highway" means a highway that forms all or part of the boundary between municipalities.
(2) All boundary highways must be opened, maintained, kept in repair and improved by the municipalities of which they form a boundary.
(3) The councils of the municipalities have joint jurisdiction over the boundary highway and are liable accordingly, although the highway may, in some places, deviate to be wholly or partly inside one or more of the municipalities.
536 (1) A municipal bylaw respecting a boundary highway does not have effect for the highway until mutually acceptable bylaws have been adopted by the other councils with joint jurisdiction.
(2) Subsection (1) does not apply to a work of local improvement undertaken on petition wholly at the cost of the owners of abutting property, if
(a) the work is inside the municipality proposing to carry out the work, and
(b) one month's notice of intention has been given to the other councils with joint jurisdiction.
(3) If a council fails to adopt an acceptable bylaw referred to in subsection (1) within 3 months of being given notice of the initial bylaw, the failure is an inability to agree within the meaning of section 537 and that section applies.
537 (1) If the municipalities interested in all or part of a boundary highway are unable to agree to their joint action in opening, maintaining, repairing or improving the highway, one or more of the councils may apply to the Minister of Transportation and Highways for a decision under this section.
(2) On an application under subsection (1), the Minister of Transportation and Highways may set the amount that each municipality is required to spend on the highway and the mode of expenditure.
(3) A decision under this section is final and binding on the municipalities interested, and may be enforced by any municipality in a court of competent jurisdiction.
(4) All sums of money overpaid by a municipality for opening, maintaining, repairing or improving the boundary highway may be recovered as a debt due to the municipality from a municipality in default or neglecting to make the payment directed by a decision under this section.
538 (1) This section applies if 2 or more adjoining municipalities, including the City of Vancouver,
(a) are served by a highway that transects those municipalities, and
(b) as a result, are interested in but unable to agree on the use, location, function, maintenance, repair or improvement of the highway.
(2) The Minister of Transportation and Highways, on the minister's own initiative or on the application of one or more of the councils of the affected municipalities, may
(a) determine the use and location of the highway or extensions,
(b) designate the function of the highway, and
(c) set the amount that each municipality is required to spend on the highway and the mode of expenditure.
(3) A decision of the Minister of Transportation and Highways under this section is final and binding on the affected municipalities.
(4) Section 536 [bylaws respecting intermunicipal boundary highways] applies to a highway under this section and section 537 [disputes respecting boundary highways] applies to enforcement of the decision under this section.
539 (1) If a river or stream forms all or part of the boundary between 2 or more municipalities, the councils of the municipalities may, by bylaw adopted by all councils, undertake the construction of a bridge across the river or stream.
(2) A bridge constructed under subsection (1) must be maintained and kept in repair jointly by the municipalities, and is under their joint jurisdiction and control.
(3) Sections 536 [bylaws respecting intermunicipal boundary highways] and 537 [disputes respecting boundary highways] apply to the construction and maintenance of intermunicipal bridges.
Division 6 -- Sewers, Storm Drains and Drainage
540 A council may, by bylaw,
(a) regulate the design and installation of drainage and sewerage works provided by persons other than the municipality, and
(b) require owners of real property to connect their buildings and structures to the appropriate sewer or drain connections in the manner specified in the bylaw.
541 A council may, by bylaw, make a watercourse part of the municipal drainage system, whether the watercourse is on a highway or municipal or private land.
542 (1) In this section and section 543, "stream" means a stream as defined in the Water Act.
(2) A council may, by bylaw,
(a) establish requirements that must be met by persons undertaking the construction of
(i) dikes,
(ii) works to maintain the proper flow of water in a stream, ditch, drain or sewer in the municipality, or
(iii) works to reclaim or to protect part of the land mass of the municipality from erosion by action of the sea or a stream, or any other cause, and
(b) establish requirements that must be met by owners of dikes.
543 (1) For the purpose of constructing works referred to in subsection (2), a council may appropriate the land that constitutes the channel or bed of a stream that passes through the municipality, without compensation to the owner.
(2) The power under subsection (1) may be exercised in relation to one or more of the following:
(a) dikes;
(b) works to maintain the proper flow of water in a stream, ditch, drain or sewer in the municipality;
(c) works to reclaim or to protect part of the land mass of the municipality from erosion by action of the sea or a stream, or any other cause;
(d) works to protect all or part of the banks of the stream from erosion or damage;
(e) works to make a watercourse part of the municipal drainage system, whether the watercourse is on a highway or municipal or private land;
(f) works through, under or over land adjoining a highway to protect the highway from damage by water.
(3) Before exercising the power under subsection (1), the council must, by bylaw, define the channel or bed of the stream.
(4) A certified copy of every bylaw under subsection (3), together with a plan showing the channel or bed of the stream as defined in the bylaw, must be filed in the land title office of the district in which the land affected is located.
544 (1) This section applies if a council considers that
(a) the drainage of surface water from outside the municipality into or through an area inside the municipality should be prevented, diverted or improved, or
(b) drainage of or from an area in the municipality should be prevented, continued beyond the municipality, diverted or improved,
and proposes to undertake works for these purposes.
(2) Before undertaking the proposed works, notice must be
(a) given to any other local government whose area may be affected, and
(b) served on all owners of land that may be affected.
(3) The notice under subsection (2) must state
(a) the place in the municipality where details of the project may be inspected, and
(b) the date by which objections to the project must be received by the municipality.
(4) The date under subsection (3) (b) must be at least one month after the date on which the notice is given under subsection (2).
(5) On application, the Supreme Court may order that the notice under subsection (2) (b) may be served by substituted service in accordance with the order.
(6) The designated municipal officer must make a full report to the inspector on all objections received.
(7) On the application of a council, the minister may authorize works proposed under this section on the terms of compensation and cost to owners of land affected that the minister considers proper.
545 (1) A person may appeal to the minister if,
(a) in order to provide an outlet for a surface drain, the person must continue the drain into an adjoining parcel of land or across or along a highway, and
(b) the owner of an adjoining parcel or the council refuses to enter into an agreement under which the drain may be continued.
(2) On an appeal under subsection (1), the minister may direct the municipality to provide the necessary works and may determine by whom the cost of the works must be borne.
546 (1) A municipality may apply to the Supreme Court for an order under this section against a person who
(a) obstructs, fills up or injures a ditch, drain, creek or watercourse constructed or improved under this Act, or
(b) cuts, destroys or injures a dike or other drainage or reclamation work connected with it.
(2) On an application under this section, the court may order the person to undertake the restoration work directed by the court and, in addition, to pay a penalty not greater than $2 000.
547 (1) If a dike is crossed by a highway or private road, the level of the dike must not be interfered with.
(2) If the top of a dike forms a portion of a highway, it is the duty of the council to maintain it at a constant level, and to repair all injury directly or indirectly caused to the dike by its use as a highway.
(3) For certainty, a council's duty under subsection (2) is limited to the highway as a highway and, except as otherwise required, does not extend to or include repair or maintenance of the dike as distinct from the highway.
(4) As an exception, subsection (2) does not apply if the council has granted a diking commission the privilege of using the existing road for a dike.
548 (1) A council may make agreements with adjoining municipalities, and also with the owner of any land, through, on or in which runs a natural stream or watercourse, for one or more of the following:
(a) constructing, enlarging or maintaining a culvert, ditch, flume, embankment or other work;
(b) removing obstructions from the stream or watercourse to lessen or prevent the danger of flooding from it;
(c) the granting, expending or accepting of money for the purposes referred to in paragraphs (a) and (b), even though the work may not be located in the municipality granting, expending or accepting the money or entering into the agreement.
(2) Sections 536 [bylaws respecting intermunicipal boundary highways] and 537 [disputes respecting intermunicipal boundary highways] apply to intermunicipal watercourses.
549 (1) A district municipality may
(a) collect the water from any highway by means of drains or ditches, and
(b) convey to and discharge the water in the most convenient natural waterway or watercourse.
(2) A municipality proposing to construct ditches or drains authorized by subsection (1) must publish a notice in accordance with subsection (3) in a newspaper once a week for 4 consecutive weeks.
(3) The notice under subsection (2) must state that
(a) the municipality intends to undertake the works,
(b) plans and specifications of the works may be inspected at the municipal hall, and
(c) all claims for damages or compensation arising out of the construction, maintenance, operation or use of the works must be filed with the municipality within one month from the date of the fourth publication of the notice.
(4) No person has a claim for damages or compensation arising out of or by reason of the construction, maintenance, operation or use of the ditches or drains unless the person has filed a claim referred to in subsection (3) (c) within the time period established by that subsection.
(5) If the municipality proceeds with the works or a portion of them, every claim must be determined in accordance with Division 3 of Part 8 [Expropriation and Compensation].
(6) If the construction of the drains or ditches is not started within one year from the date of the fourth publication of the notice under subsection (2), the construction must not proceed unless new notice is given in accordance with that subsection.
(7) No action arising out of, by reason of or in respect of the construction, maintenance, operation or use of a drain or ditch authorized by this section, whenever the drain or ditch is or was constructed, may be brought or maintained in a court against a district municipality.
(8) This section does not restrict the powers of the municipality under this Act or another enactment and, in the case of a conflict, this section prevails.
Division 7 -- Waste and Recycling
550 A council may, by bylaw, do one or more of the following:
(a) require persons to use a waste disposal or recycling service, including requiring persons to use a waste disposal or recycling service provided by or on behalf of the municipality;
(b) require owners or occupiers of real property to remove trade waste, garbage, rubbish and other matter from their property and take it to a specified place;
(c) require the emptying, cleansing and disinfecting of private drains, cesspools, septic tanks and outhouses, and the removal and disposal of refuse from them.
Division 8 -- Miscellaneous
551 (1) Subject to the Highway Act, a council may, by bylaw, regulate the erection, placing, alteration, maintenance, demolition and removal of a sign, sign board, advertisement, advertising device or structure, or any class of them.
(2) For the purpose of subsection (1), a council may
(a) classify structures, things and the whole or a portion of a highway, and
(b) make different regulations for
(i) different zones established under a zoning bylaw, and
(ii) different classes of highways and portions of them.
552 A municipality may require a person using a highway or local government right of way to provide the municipality, if reasonably possible, with accurate plans and profiles of any of their works and facilities using the highway or right of way.
553 (1) If a municipal bylaw establishes
(a) taxes, fees or charges for the supply of water for irrigation, or
(b) other terms on which the service may be supplied or used,
the bylaw overrides the terms of any agreement respecting the carriage or supply of water for irrigation entered into by a company or other person from whom the municipality has acquired a water licence or works.
(2) An extension to a system for supplying water for irrigation must not be made for the purpose of supplying water to other land if the extension will prejudicially affect the prior rights of any parties to the use of the water intended to be conveyed and distributed by the extension.
554 (1) The authority under Division 2 [Parcel Taxes] of Part 10.1 [Taxes, Fees and Charges] for any of the following services on any portion of a highway, sidewalk or boulevard is subject to this section:
(a) cleaning or sweeping;
(b) clearing snow and ice;
(c) watering, oiling, or tarring;
(d) lighting;
(e) supplying light in excess of that supplied at the expense of the municipality at large;
(f) cutting grass and weeds;
(g) trimming trees and shrubbery.
(2) A parcel tax for a service referred to in subsection (1) may be imposed
(a) only on the parcels of land that abut on the portion of the highway, sidewalk or boulevard, and
(b) only on the basis of taxable frontage.
(3) A council must not provide a service for which a parcel tax is to be imposed under this section unless
(a) a sufficient petition for the service has been received, or
(b) no sufficient counter petition against the service has been received within 30 days after the council gives public notice of intention to undertake the service.
(4) Division 1 [Local Improvements] of Part 19 applies for the purposes of subsection (3).
(5) Section 622 [municipal policy that works must be undertaken as local improvements] applies to subsection (1) and, for that purpose, a service referred to in subsection (1) is deemed to be a work that may be undertaken as a work of local improvement.
555 (1) The authority of a municipality under the following provisions is subject to the applicable provisions of the Water Act:
section 529 [works to protect highways from water damage];
section 541 [watercourse may be included in drainage system];
section 542 [requirements respecting drainage works];
section 543 [appropriation of stream channel or bed];
section 544 [control of drainage];
section 548 [intermunicipal watercourses];
section 549 [district municipality drainage works];
section 725.1 [protection of waterways].
(2) In addition, the following authorities of a municipality are subject to the applicable provisions of the Water Act:
(a) the authority to acquire, manage, extend and remove
(i) works to maintain the proper flow of water in a stream as defined in the Water Act, ditch, drain or sewer in the municipality,
(ii) dikes, or
(iii) works to reclaim or to protect part of the land mass of the municipality from erosion by action of the sea or a stream as defined in the Water Act, or any other cause;
(b) the authority to regulate a wharf, dock, warehouse or slip owned, held or managed by the municipality.
120 Divisions 1 and 2 of Part 17 are repealed.
121 Division 1 of Part 18 is repealed.
122 Section 615 (2) is amended by striking out "Division 1 of this Part" and substituting "section 616 (1) (a)".
123 Section 616 (1) is repealed and the following substituted:
(1) As a limitation on section 176 (1) (e) [corporate powers -- delegation], the council of a city, town or district municipality may, by bylaw adopted by an affirmative vote of at least 2/3 of all its members, delegate to a civic properties commission any or all of the administrative powers of the council over property owned, held or managed for one or more of the following purposes:
(a) pleasure, recreation or community uses of the public;
(b) an airport, seaplane harbour or landing area for aircraft;
(c) a small boat harbour, shelter or marina;
(d) a manufactured home park;
(e) a slaughterhouse or abattoir;
(f) a market;
(g) a weigh house or weigh scales;
(h) off-street parking facilities.
(2) Subsection (1) (a) applies to property relating to parks if no parks commission exists.
124 Section 617 is amended
(a) by repealing subsection (2) (b), and
(b) by repealing subsection (3) and substituting the following:
(3) A council may, by bylaw, provide that a decision of the commission under subsection (2) is subject to appeal to the council.
125 Section 618 (1) (d) is repealed and the following substituted:
(d) empower the commission to incur liabilities for the purposes of paragraph (c) within the amounts included for it in the financial plan of the municipality.
126 Section 620 is amended by repealing the definition of "work" and substituting the following:
"work" means a service that may be undertaken as a local improvement.
127 Section 621 is repealed and the following substituted:
621 (1) Land that is wholly exempt from taxation under sections 339 [general exemptions from taxation] and 340 [qualifications and exceptions] is not subject to this Division.
(2) Despite subsection (1), the municipality must pay the amount of parcel tax that would, but for the exemption, be payable in respect of land exempt from parcel tax.
(3) Despite subsection (1), a person who is liable for a parcel tax in respect of the land by reason of being the holder or occupier of land held in the manner referred to in
(a) section 356 [taxation of Crown land used by others], or
(b) section 357 [taxation of municipal land used by others]
may petition for or against undertaking a work.
(4) In computing the values of the land under section 629 [local improvement proposed on council's initiative], only the assessed value of the person's interest in it is to be used.
128 Section 624 (4) is amended by striking out "frontage or".
129 Section 625 is amended
(a) by repealing subsection (3), and
(b) by repealing subsection (4) and substituting the following:
(4) A fee or charge must not be imposed for the renewal of an existing connection required as a result of the paving.
130 Section 629 (4) (a) is repealed and the following substituted:
(a) the taxable frontage or taxable area of the owner's parcel, as applicable; .
131 Section 631 (3) (b) is amended by striking out "of frontage".
132 Section 632 (3) is repealed and the following substituted:
(3) If the municipal officer determines that a petition is sufficient, it is deemed to have been and to be a sufficient petition, despite any changes made under Division 2 [Parcel Taxes] of Part 10.1 [Taxes, Fees and Charges] in the parcels to be specially charged that have the effect of increasing or reducing the number of those parcels.
133 Section 634 is amended
(a) in subsection (1) (a) (i) by striking out "the annual charge, for each unit of taxable frontage," and substituting "the annual charge for each taxable unit,",
(b) by repealing subsection (2) and substituting the following:
(2) A charge under subsection (1) (a) may only be established on the basis of
(a) a single amount for each parcel, or
(b) the taxable frontage of the parcel. , and
(c) by repealing subsections (5) and (6) and substituting the following:
(5) When a work is completed, the charges referred to in subsection (1) (a) or the proportion of the cost to be specially charged, as applicable, must be recovered by the means of a parcel tax, imposed on the basis established under subsection (2), on the parcels benefiting from or abutting the work.
(6) As a limit on the authority under this section, if the construction of a sidewalk on one side only of a street is undertaken,
(a) the council may recover 1/3 of the owners' portion of the cost of its construction by means of a parcel tax under subsection (5) imposed on the land abutting on the side of the street opposite to that on which the sidewalk is constructed, and
(b) if at a subsequent time the construction of a sidewalk on the other side of that street is undertaken,
(i) 2/3 of the owners' portion of the cost of its construction must be recovered by means of a parcel tax under subsection (5) imposed on the land abutting on that side of the street, and
(ii) the other 1/3 of the cost must be recovered by means of a parcel tax under subsection (5) imposed on the land abutting on the other side of the street.
134 Section 635 (3) is repealed.
135 Section 637 is repealed and the following substituted:
637 (1) A council may, in accordance with Part 9 [Financial Management], borrow money that may be necessary to undertake a work, but the amount borrowed must not exceed the total cost of the work.
(2) A construction bylaw is deemed to be a loan authorization bylaw for the purposes of borrowing under subsection (1), and compliance with sections 629 to 632 [local improvements initiation process] is deemed to be compliance with the requirement to provide a counter petition opportunity under section 335.1 [counter petition opportunity required for borrowings].
(3) Before the completion of the works under a construction bylaw, in respect of any works undertaken or about to be undertaken, the council may borrow under a security issuing bylaw not more than 80% of the estimated cost of the works as set out in the construction bylaw.
(4) Before the completion of the works, money required to pay the costs incurred may be borrowed temporarily under section 335.2 [temporary borrowing under loan authorization bylaw].
136 Section 638 is repealed and the following substituted:
638 Instead of borrowing the amount of the municipality's portion of the cost of a work undertaken as a local improvement, the council may pay all or some of the municipality's portion in any year out of money appropriated for that purpose in its financial plan.
137 Section 639 (2) is repealed and the following substituted:
(2) A bylaw under subsection (1) must provide for the repayment to the local improvement fund of an appropriate share of the property value tax or parcel tax, or both, imposed sufficient to recover the money advanced, together with interest on it.
138 Section 640 is repealed and the following substituted:
640 (1) This section applies if a work undertaken by local improvement under this Act or the former Local Improvement Act has been constructed or carried out in part and the council considers it inadvisable or impracticable to complete the work.
(2) If the assessment roll prepared for the work has not been authenticated, the council may amend the construction bylaw in so far as it relates to the extent of the work.
(3) If the assessment roll prepared for the work has been authenticated, the council
(a) may amend the construction bylaw in so far as it relates to the extent of the work, and
(b) must direct the collector to revise the assessment roll.
(4) On the basis of the revised assessment roll under subsection (3) (b), the council may
(a) amend the bylaw imposing the parcel tax,
(b) refund, by payment in cash or by credit on future municipal taxes, any taxes that
(i) were imposed under the original assessment on parcels of land that are not included in the revised assessment roll, and
(ii) were or are collected from the owners of those parcels, and
(c) order any necessary adjustments in the amount of parcel tax that was imposed on owners of parcels of land that remain on the revised assessment roll.
139 Section 646 is repealed and the following substituted:
646 (1) In addition to the exercise of the powers under Division 1 [Local Improvements] of this Part, a council may, by bylaw, undertake any service coming within the powers of the municipality for the special benefit of a specified area of the municipality.
(2) A bylaw under subsection (1) must define the area of the municipality that will be benefited.
(3) The entire cost, or a part of the cost of the service determined by the council and specified in a bylaw under subsection (1), must be borne by the owners of real property within the specified area or the users of the service, or by both.
(4) For the purpose of subsection (3), the council may impose within the specified area one or more of the following:
(a) a tax based on the assessed value of the land, or the improvements, or both;
(b) a parcel tax;
(c) other fees or charges provided in this Act.
(5) Subject to this section, Part 10.1 [Taxes, Fees and Charges] applies in respect of taxes, fees and charges imposed under subsection (4).
(6) A council may, by bylaw,
(a) provide that a parcel tax imposed under subsection (4) (b) may be commuted for payment in cash,
(b) set terms and conditions for a commutation under paragraph (a), and
(c) specify circumstances in which a commutation under paragraph (a) may be refused.
(7) Subject to the Waste Management Act, before a bylaw under this section is adopted one of the following requirements must be met:
(a) the bylaw must have received the assent of the electors;
(b) the service to be undertaken must have been requested by a petition and, for these purposes, sections 631 [petition to council] and 632 [sufficiency of petition] apply;
(c) the service to be undertaken must have been proposed by the council on its own initiative, and, for these purposes, sections 629 [council initiative] and 630 [petition against work] apply.
(8) The power to adopt a bylaw under subsection (1) may not be exercised through the adoption of a comprehensive general bylaw under section 259.1 and a bylaw under that subsection may not be consolidated into a comprehensive general bylaw under section 280.3.
140 Section 648 is amended by adding the following subsection:
(1.1) For the purpose of determining the capital cost of all or part of a service under this Division, either estimated or actual,
(a) the cost factors referred to in sections 633 [items that may be included in the cost] and 634 [charges must be established in advance] as determined by the council apply, and
(b) the capital or other cost of the service must be reduced by the amount of revenue derived from the service.
141 Section 648 is amended
(a) by repealing subsection (1) and substituting the following:
(1) A council may, by bylaw, provide for the borrowing from any person or for the appropriation from the local improvement fund of money necessary to meet the capital cost of a service for an area established under section 646. , and
(b) by repealing subsections (2) to (6) and substituting the following:
(2) Division 4 [Expenditures and Liabilities] of Part 9 [Financial Management] applies to a bylaw under subsection (1) except that, if the assent of the electors or a counter petition opportunity is required under that Division, compliance with section 646 (7) [elector assent for specified areas] is deemed to be compliance with that requirement.
(3) Subject to subsections (4) and (5) and section 649 [enlargement or reduction of specified area] and despite section 646 (3) [who bears cost of service], if the capital cost of the service is met out of money borrowed or appropriated under subsection (1), the entire capital cost of the service must be borne by the area specified in the bylaw.
(4) The cost of any capacity of the service in excess of that required for the specified area may be borne by the municipality unless the specified area is extended or merged and the full capacity of the service is required for the extended area or merged area, in which case the excess cost must no longer be borne by the municipality but by the extended area or merged area.
(5) A council may, by bylaw, provide that a part of the cost of the service for a downtown revitalization project approved by the inspector is to be borne by the municipality.
142 Section 649 (2) is amended by striking out "Section 646 (6)" and substituting "Section 646 (7)".
143 Section 650 is amended
(a) in subsection (3) by striking out "section 646 (6)" in both places and substituting "section 646 (7)",
(b) in subsection (3.1) by striking out "Section 646 (6)" and substituting "Section 646 (7)", and
(c) in subsection (4) by striking out "necessary works or services" in both places and substituting "necessary services".
144 The following section is added:
650.1 (1) This section applies in relation to an agreement between a municipality and a public authority
(a) for the purpose of jointly managing facilities for pleasure, recreation and other community uses of the public, including heritage property and land to be used for the conservation of heritage property, that are on a site
(i) owned or held by a party to the agreement, or
(ii) leased from the Provincial government by a party to the agreement, or
(b) for the purpose of contributing to the cost of managing facilities referred to in paragraph (a).
(2) If
(a) a service is provided under an agreement referred to in subsection (1) at the expense of a specified area, and
(b) the service is discontinued or taken over by a board of school trustees or a francophone education authority,
all remaining taxes, fees or charges under this Part are payable by the municipality.
145 Section 651 is repealed and the following substituted:
651 Part 15 [Municipal Services] applies to a part of a municipality established as a specified area under this Division as if the area were the whole municipality.
146 The following Division is added in Part 19:
Division 3 -- Special Improvement Areas
651.1 (1) In this section:
"applicant" means a corporation, association or organization applying to the council for a grant of money under this section;
"business area" means an area in a municipality where business or commerce is carried on;
"business improvement area" means a business area designated by bylaw as a business improvement area under subsection (3) (a);
"business promotion scheme" means
(a) carrying out studies or making reports respecting one or more business areas,
(b) the improvement, beautification or maintenance of streets, sidewalks or municipally owned land, buildings or structures in one or more business improvement areas,
(c) the conservation of heritage property in one or more business improvement areas, and
(d) the encouragement of business in one or more business improvement areas;
"taxable property" means land or improvements, or both, that fall or would fall within Class 5 or 6 of the Assessments -- Classes and Percentage Levels Regulation, B.C. Reg. 438/81, as that regulation stood on January 8, 1988.
(2) As an exception to section 182 [prohibition against assistance to business], a council may grant money to an applicant that has as one of its aims, functions or purposes the planning and implementation of a business promotion scheme.
(3) Before a council grants money under subsection (2), the council must, by bylaw, do the following:
(a) designate the appropriate business area as a business improvement area;
(b) name the applicant to which the money will be granted;
(c) establish the maximum amount of money to be granted;
(d) require that the money granted must be expended only
(i) by the applicant to which the money is granted, and
(ii) in accordance with the conditions and limitations set out in the bylaw and for a business promotion scheme set out in the bylaw;
(e) require that all or part of the money granted to the applicant, as determined by the council, be recovered within the business improvement area from owners of land or improvements, or both, or from other persons from whom charges provided in this Act may be collected in the business improvement area.
(4) For the purpose of a requirement under subsection (3) (e), the council may impose on taxable property within the business improvement area any or all of the following:
(a) a tax based on the assessed value of the land, improvements or both;
(b) a parcel tax;
(c) a tax based on any factor set out in the bylaw;
(d) other fees and charges provided in this Act.
(5) A bylaw imposing a tax under subsection (4) may establish different rates for different classes of business, as specified in the bylaw.
(6) If a council enacts a bylaw under subsection (3), it must set conditions and limitations on the receipt and expenditure of money granted under subsection (2) and, without limiting this, the bylaw must require the applicant to
(a) submit each year a budget for approval by the council,
(b) account for the money granted to it under subsection (2) in the form and manner specified in the bylaw, and
(c) take out and maintain insurance of the type and in the amount specified in the bylaw.
(7) Sections 646 (7) (b) and (c) [requirement for petition or council initiative] and 648 (2) [costs of services for specified areas] apply to a bylaw under this section and, for these purposes, a business improvement area is deemed to be a specified area and a business promotion scheme is deemed to be a service.
(8) Section 649 [enlargement or reduction of specified area] and section 650 [merging of specified areas] apply in respect of a business improvement area as if it were a specified area.
(9) Subject to this section, Part 10.1 [Taxes, Fees and Charges] applies in respect of taxes, fees and charges imposed under subsection (4).
(10) A bylaw designating a business improvement area ceases to have effect on the earlier of
(a) 20 years from the date the bylaw comes into force, and
(b) a date specified in the bylaw.
651.2 (1) In this section:
"applicant" means a corporation, association or organization applying to the council for a grant of money under this section;
"business area" means an area in a municipality where business or commerce related to a mountain resort is carried on;
"business promotion scheme" means
(a) carrying out studies or making reports respecting one or more business areas,
(b) the improvement, beautification or maintenance of streets, sidewalks or municipally owned land, buildings or structures in one or more mountain resort business improvement areas,
(c) the conservation of heritage property in one or more mountain resort business improvement areas, and
(d) the encouragement of business in one or more mountain resort business improvement areas;
"mountain resort business improvement area" means a business area designated by bylaw as a mountain resort business improvement area under subsection (3) (a).
(2) As an exception to section 182 [prohibition against assistance to business], a council may grant money to an applicant that has as one of its aims, functions or purposes the planning and implementation of a business promotion scheme.
(3) Before a council grants money under subsection (2), the council must, by bylaw, do the following:
(a) designate the appropriate business area as a mountain resort business improvement area;
(b) name the applicant to which the money will be granted;
(c) establish the maximum amount of money to be granted;
(d) require that the money granted must be expended only
(i) by the applicant to which the money is granted, and
(ii) for a business promotion scheme set out in the bylaw;
(e) require that all of the money granted to the applicant be recovered from the owners of land and improvements, within the mountain resort business improvement area, used during the year to operate a business that falls within a class of business specified in the bylaw.
(4) For the purpose of a requirement under subsection (3) (e), the council may impose on land, improvements or both within the business improvement area any or all of the following:
(a) a tax based on the assessed value of the land, improvements or both;
(b) a parcel tax;
(c) a tax based on any factor set out in the bylaw;
(d) other fees and charges provided in this Act.
(5) A bylaw imposing a tax under subsection (4) may establish different rates for different classes of business, as specified in the bylaw.
(7) If a council enacts a bylaw under subsection (3), it must set conditions and limitations on the receipt and expenditure of money granted under subsection (2) and, without restricting this, the bylaw must require the applicant to
(a) submit each year a budget for approval by the council,
(b) account for the money granted to it under subsection (2) in the form and manner specified in the bylaw, and
(c) take out and maintain insurance of the type and amount specified in the bylaw.
(8) Sections 646 (7) (b) and (c) [requirement for petition or council initiative] and 648 (2) [costs of services for specified areas] apply to a bylaw under this section and, for these purposes, a mountain resort business improvement area is deemed to be a specified area and a business promotion scheme is deemed to be a service.
(9) Section 649 [enlargement or reduction of specified area] and section 650 [merging of specified areas] apply in respect of a mountain resort business improvement area as if it were a specified area.
(10) Subject to this section, Part 10.1 [Taxes, Fees and Charges] applies in respect of taxes, fees and charges imposed under subsection (4).
(11) A bylaw designating a mountain resort business improvement area ceases to have effect on the earlier of
(a) 20 years from the date the bylaw comes into force, and
(b) a date specified in the bylaw.
147 Part 20 is repealed and the following substituted:
Part 20 -- Business Regulation and Licensing
Division 1 -- General Authority
652 In this Part, "business" means
(a) carrying on a commercial or industrial undertaking of any kind, or
(b) providing professional, personal or other services for the purpose of gain or profit,
but does not include an activity carried on by the Provincial government, by corporations owned by the Provincial government, by agencies of the Provincial government or by the Greater Vancouver Transportation Authority or any of its subsidiaries.
653 (1) A council may, by bylaw, regulate businesses, business activities and persons engaged in business.
(2) A bylaw under this section may
(a) establish different classes of businesses, business activities and persons engaged in business, and
(b) make different provisions for different classes and different areas of the municipality.
654 Subject to the Holiday Shopping Regulation Act or a bylaw or order under that Act, a bylaw under section 653 [authority to regulate business] may restrict the hours of operation of businesses or business activities.
655 (1) If it is adopted by an affirmative vote of at least 2/3 of all council members, a bylaw under section 653 [authority to regulate business] may prohibit a class of business or business activities.
(2) After second reading and before adoption of a bylaw under subsection (1), the council must conduct a public hearing that provides an opportunity for individuals and organizations to make their views known regarding the proposed prohibition.
(3) The council must have notice of the time and place of the hearing under subsection (2) published in a newspaper at least 2 weeks before the day of the hearing.
(4) A bylaw under subsection (1) may be repealed by bylaw adopted by a majority of votes cast.
(5) Compensation is not payable to any person for any reduction in the value of that person's interest in land or a business, or for any loss or damages, that result from the adoption of a bylaw under this section.
656 (1) Subject to this section, if at the time a bylaw under section 655 [prohibition authority] is adopted,
(a) a business or business activity is being lawfully carried on, and
(b) the business or business activity does not conform to the bylaw,
the prohibition established by the bylaw does not apply and the business or business activity may be continued as a non-conforming business or business activity for the period specified in the bylaw.
(2) The period specified for the purposes of subsection (1) must be not less than 3 years.
(3) Subsection (1) does not authorize a non-conforming business or business activity to be carried on from business premises different from those from which it was carried on at the time of the enactment of the bylaw referred to in subsection (1), unless an exemption under subsection (6) is granted.
(4) If the non-conforming business or business activity referred to in subsection (1) is discontinued
(a) in the case of a business or business activity that is seasonal, for a continuous period of one year, or
(b) in other cases, for a continuous period of 3 months,
the business or business activity becomes subject to the bylaw unless an exemption under subsection (6) is granted.
(5) The following rules apply for the purposes of this section:
(a) without restricting subsection (1) (a), if a business is being carried on without a valid business licence that is required under this Part, the business and its business activities are not being lawfully carried on;
(b) if a business has a valid business licence but is not being carried on at the time the bylaw is adopted, the time period under subsection (4) runs from the date of adoption of the bylaw;
(c) a change of the owner or operator of a business does not, by reason only of the change, affect the business or its business activities.
(6) On application by the owner or operator of a non-conforming business or a business that is carrying on a non-conforming business activity, the council may grant an exemption for the purposes of subsection (3) or (4) and may make the exemption subject to terms and conditions specified by council.
(7) The council must give reasons for an exemption under subsection (6).
657 As a limitation on sections 653 [authority to regulate business] and 660 [authority to require business licences], a municipality may not, under this Part, regulate, prohibit or require business licences for the business of renting 2 or fewer rooms, or 2 or fewer suites, in a dwelling unit if
(a) the dwelling unit is occupied by the owner of the dwelling unit,
(b) the dwelling unit remains as a single legal title, and
(c) the interval at which rent is payable on the suite or rooms is one month or longer.
658 A provision in a bylaw under section 653 [authority to regulate business] that requires an examination or certification of a person engaged in a trade or occupation does not apply to a person who has been granted a certificate or other evidence of competence for that trade or occupation under an Act of Canada or British Columbia.
659 (1) A council may, by bylaw, regulate carriers of persons or things to the extent to which they are not subject to regulation or order under another Act.
(2) Without limiting subsection (1) or section 653 [authority to regulate business], a bylaw under this section may do one or more of the following:
(a) establish the maximum and minimum charges that may be made by carriers, which may be different for different zones or areas of the municipality designated by bylaw;
(b) establish and alter routes to be taken by carriers;
(c) limit the number of vehicles with respect to which persons may be licensed in a class of carrier.
(2) A bylaw under this section may establish different classes of carriers and make different provisions for different classes.
Division 2 -- Business Licensing
660 (1) Subject to this Part, a council may, by bylaw, provide for a system of business licences, including one or more of the following:
(a) prohibiting a business from being carried on unless the owner or operator holds a valid licence under this Division;
(b) providing for the granting, refusal, suspension and cancellation of licences for businesses;
(c) providing for the duration periods of licences;
(d) providing that terms and conditions may be imposed on any licence, the nature of the terms and conditions and who may impose them;
(e) setting out the conditions that must be met before a licence is granted, the nature of the conditions and who may impose them.
(2) A bylaw under this section may
(a) establish different classes of businesses,
(b) make different provisions for different classes and different areas of the municipality, and
(c) in relation to a provision under subsection (1) (c), provide that duration periods for different individual licences may be different based on the duration period of some other licence, permit, certificate or other authority that is required for the business or business activities to be carried on or for persons to engage in the business activities.
661 (1) An application for a business licence may be refused in any specific case, but
(a) the application must not be unreasonably refused, and
(b) the council or designated municipal officer must give reasons for the refusal.
(2) In the case of a refusal by a designated municipal officer, the officer must notify the applicant of the right to a reconsideration by council.
662 (1) A business licence may be suspended or cancelled for reasonable cause.
(2) Without limiting subsection (1), any of the following circumstances may constitute reasonable cause:
(a) the holder fails to comply with a term or condition of the licence;
(b) the holder is convicted of an offence indictable in Canada;
(c) the holder is convicted of an offence under an Act or municipal bylaw in respect of the business for which the holder is licensed or with respect to the premises named in the licence;
(d) the holder is deemed, under this Act or the Offence Act, to have pleaded guilty to an offence referred to in paragraph (c);
(e) the holder has ceased to comply with a bylaw or has otherwise ceased to meet the lawful requirements to carry on the business for which the holder is licensed or with respect to the premises named in the licence;
(f) in the opinion of the council, the holder has engaged in misconduct that warrants the suspension or cancellation of the licence, if the misconduct is
(i) in respect of the business,
(ii) in or with respect to the premises named in the licence, or
(iii) in respect of that business or another business, or in or with respect to the premises of that business or other business, carried on by the holder inside or outside the municipality.
(3) Before suspending or cancelling a business licence, the council must give the licence holder notice of the proposed action and an opportunity to be heard.
(4) A suspension under this section is for the period determined by the council, and the council may impose additional conditions on the licence that relate to the reasons for the suspension and apply after the period of suspension.
(5) Despite section 193 (1) [restriction on delegation of hearings], a bylaw under section 192 [delegation of council authority] may authorize a designated municipal officer to exercise the powers of the council under this section.
(6) In the case of a suspension or cancellation under subsection (5), the designated municipal officer must notify the holder of the right to a reconsideration by council.
(7) The obligations under subsections (2) and (6) are satisfied if a reasonable effort was made to mail or otherwise deliver the notices.
663 If a designated municipal officer exercises a delegated authority to grant, refuse, suspend or cancel business licences, the applicant or licence holder who is subject to the decision is entitled to have the council reconsider the matter.
664 (1) Two or more municipalities may, by bylaw adopted by the councils of each of the participating municipalities, establish an intermunicipal business licence scheme.
(2) An intermunicipal business licence scheme may provide that one or more of the municipalities may exercise its authority under this Part in another municipality participating in the scheme.
665 A person who carries on a business for which a business licence is required, without holding a valid business licence for the business, commits an offence and is liable to the penalties provided in section 4 of the Offence Act.
Division 3 -- Licensing of Commercial Vehicles
666 For the purposes of this Division:
"commercial vehicle" means a vehicle used by a person on a highway in a participating municipality, if the vehicle is
(a) a commercial vehicle as defined by and licensed under the Commercial Transport Act, or
(b) a vehicle not licensed as referred to in paragraph (a), but used for the collection or delivery, or both, of merchandise or another commodity in the ordinary course of a business;
"licence year" means the period from March 1 to the last day of February of the following year;
"municipality" includes the City of Vancouver;
"participating municipality" means a municipality in which a bylaw is in force declaring that this Division applies in that municipality.
667 Subject to the Motor Carrier Act and despite any other Act relating to a municipality, this Division applies to all municipalities.
668 (1) A council may, by bylaw, declare that this Division applies to the municipality, and in that case it applies in the municipality from and after the start of the licence year that begins at least 3 months after the adoption of the bylaw.
(2) A bylaw under subsection (1) must make provision not inconsistent with this Division for the following:
(a) the imposition and collection of licence fees;
(b) the issue of licences and licence plates;
(c) the transfer of licences and licence plates, and transfer fees.
(3) A bylaw under subsection (1) may be repealed or amended at any time, but a repeal does not take effect until the end of the licence year in which the repealing bylaw is adopted.
(4) A municipality that is not a participating municipality may not impose a licence fee under this Division or issue a class of licence under this Division.
669 The following commercial vehicles are exempt from this Division:
(a) a commercial vehicle licensed as a farm vehicle under the Commercial Transport Act, except when used for the collection or delivery, or both, of merchandise or another commodity not required in the ordinary course of the farm undertaking of the owner of the vehicle;
(b) a commercial vehicle owned and operated by an improvement district;
(c) a commercial vehicle not requiring a licence fee under section 3 (8) of the Motor Vehicle Act;
(d) a commercial vehicle licensed under the Commercial Transport Act that is not being used by a person for the purpose of the person's business or by an organization for profit;
(e) a commercial vehicle licensed under the Commercial Transport Act that is owned by a farmer and used only to transport the produce of the farmer's farm to market and to transport supplies required for the farmer's farm;
(f) a commercial vehicle owned by the Provincial government.
670 Unless exempted under section 669 [exemptions from licensing requirements], a commercial vehicle must not be operated on a highway in a participating municipality unless there is displayed on the vehicle a valid and subsisting licence plate issued in accordance with this Division for the vehicle.
671 (1) On application for a licence under this Division for a commercial vehicle and payment of the licence fee, a licence plate must be issued for the vehicle.
(2) On application for a licence under this Division for a commercial vehicle operated under an agreement under section 10 of the Commercial Transport Act and payment of the licence fee, a licence plate must be issued and is valid for display on any commercial vehicle operated under the agreement.
(3) Subject to the requirements of a bylaw under this Division, on payment of the prescribed fee together with any sum representing the difference in licence fee required for the transfer of a licence plate to a commercial vehicle of greater gross vehicle weight, a licence plate may be transferred
(a) from one person to another person for the same commercial vehicle, or
(b) from one commercial vehicle to another commercial vehicle for the same person.
(4) The Lieutenant Governor in Council may make regulations prescribing fees for the purposes of this section and, in relation to fees under subsections (1) and (2), may prescribe different fees for commercial vehicles of different gross vehicle weight.
(5) For the purposes of section 673 [fees to be paid to UBCM], an amount paid under subsection (3) in addition to the prescribed fee is deemed to be a licence fee.
672 (1) A licence issued under this Division by a municipality is valid in every municipality for the current licence year.
(2) A licence issued during January and February must be issued for the following licence year and is a valid and subsisting licence from the date of issue until the end of the following licence year.
673 (1) After deducting any licence transfer fee under section 671 (3) and the prescribed administration fee, a municipality must pay the remainder of the fees it collects under this Division to the Union of British Columbia Municipalities.
(2) The Lieutenant Governor in Council may make regulations prescribing administration fees for the purposes of subsection (1).
(3) Money received by the Union of British Columbia Municipalities under subsection (1) must be placed in a separate licence fee account, and the money may be paid out of the account for any of the following:
(a) licence plate or licence decal production expenses;
(b) the expenses of conducting the audit under subsection (4);
(c) other related expenses;
(d) payments to participating municipalities.
(4) The licence fee account must be audited at the times and in the manner directed by the minister.
674 (1) The owner or operator of a commercial vehicle, other than a vehicle exempted under section 669 [exemptions from licensing requirements], who operates or uses or causes the vehicle to be operated or used on a highway in a participating municipality without holding and displaying a valid and subsisting licence plate for the vehicle is liable on conviction to a fine not exceeding $50.
(2) A person who displays or causes to be displayed a licence plate on a commercial vehicle not authorized to have it displayed on the vehicle is liable on conviction to a fine not exceeding $200 and the confiscation of the licence plate.
(3) A fine imposed under this section does not remove any liability for a prescribed licence fee under this Division.
148 Section 694 is amended
(a) by repealing subsection (1) (e) and substituting the following:
(e) prescribe conditions generally governing the issue and validity of permits, inspection of works, buildings and structures; , and
(b) by repealing subsections (4) and (5).
149 Section 696 (6) is amended by striking out "levied" and substituting "imposed".
150 Section 705 (1) is repealed and the following substituted:
(1) Without limiting section 703 [keeping of animals], a council may, by bylaw, regulate the keeping of dogs by requiring persons who own, possess or harbour a dog to hold a licence for the dog.
151 Section 709 is amended
(a) by repealing subsection (1) (b),
(b) by repealing subsection (1) (e) and substituting the following:
(e) establish circumstances in which a permit under this section may be cancelled. , and
(c) by repealing subsection (2) and substituting the following:
(2) A fee for a permit under subsection (1) must not include charges for an assessment or inspection required as a condition of the permit or authorized under section 708 (1) (h) or 713 (1).
152 Section 712 (5) is repealed.
153 Section 717 is repealed.
154 Section 720 (1) is repealed and the following substituted:
(1) A council may, by bylaw, regulate bicycles by requiring persons who own a bicycle used on a highway to hold a licence for the bicycle.
155 Section 721 (1) is amended by striking out "levy" and substituting "imposition".
156 Section 725 (2) is repealed and the following substituted:
(2) In relation to a requirement under subsection (1) (d), (e) or (f), the bylaw may provide that, if a person fails to comply with the requirement, the municipality, by its employees or other persons, at reasonable times and in a reasonable manner, may enter on the property and effect the compliance at the expense of the person who has failed to comply.
157 The following section is added:
725.1 A council may, by bylaw, prohibit a person from
(a) polluting, or
(b) obstructing or impeding the flow of
a stream, creek, waterway, watercourse, waterworks, ditch, drain or sewer, whether or not it is located on private property.
158 Section 727 (4) is repealed and the following substituted:
(4) If the owner, agent, lessee or occupier fails to comply with an order within the time period established under subsection (1) (b), the municipality may, by its employees and others, enter on the property and undertake the work required to comply with the order at the expense of the person defaulting.
159 The following section is added:
727.1 (1) Subject to the Health Act, a council may, by bylaw, require a person to remedy or remove an unsanitary condition for which the person is responsible, or which exists on property owned, occupied or controlled by the person.
(2) A bylaw under subsection (1) may provide that, if a person fails to comply with the requirement, the municipality, by its employees or other persons, at reasonable times and in a reasonable manner, may enter on the property and effect the compliance at the expense of the person who has failed to comply.
160 The following sections are added:
756.1 (1) Despite any Act, if all or part of a municipality is contained in the area of an improvement district, the objects of which include the provision of fire protection or street lighting, the council of the municipality must impose and collect all taxes imposable by the improvement district on real property in the municipality.
(2) The board of trustees of the improvement district must notify the council of the municipality of the amount to be raised for improvement district purposes in the municipality for the current year.
(3) The Surveyor of Taxes must advise the council of the applicable rates for improvement district purposes, based on the net taxable value of land and improvements but excluding property that is taxable for school purposes only by special Act, to be applied throughout the area of the improvement district.
(4) The council must incorporate the rates under subsection (3) under section 359 (1) (b) [property taxes for other bodies] of the annual property tax bylaw.
(5) For the purposes of subsection (3) and section 756.2 (2) and (3),
(a) the definition of "improvements" in the Assessment Act applies, and
(b) the exemptions in sections 129 to 131 of the School Act apply.
756.2 (1) On demand, the council must pay to the board of trustees of the improvement district the amount to be raised in the municipality for improvement district purposes.
(2) The board of trustees of the improvement district may ask the council of the municipality to advance the sums necessary to meet the current authorized obligations of the improvement district and the council may advance those sums, but only on evidence of the money being needed for operations and obligations of the board of trustees.
(3) As a limit on subsection (2), the total of the advances that may be made under that subsection must be according to the ratio that
(a) the net taxable value of land and improvements of the property in the municipality that is in the improvement district, excluding property that is taxable for school purposes only by special Act,
bears to
(b) the net taxable value of land and improvements of the property in the improvement district as a whole, excluding property that is taxable for school purposes only by special Act,
according to the authenticated assessment rolls on which the tax will be imposed.
(4) The board of trustees of the improvement district must pay to the Minister of Finance and Corporate Relations, promptly on receipt, money received from the municipality that represents a share of advances made by the Minister of Finance and Corporate Relations on behalf of land and improvements in the municipality.
161 Section 757 (6) and (7) is repealed and the following substituted:
(6) If the trustees levy a tax on the basis of values as referred to in subsection (2), they must adopt a variable tax rate system under which rates are separately determined and imposed for each property class.
(7) Section 359.2 [regulations respecting property tax rates] applies to a variable tax rate system under this section and, for these purposes, a reference to a municipality in that section is to be read as a reference to an improvement district.
162 Section 791 (5) is repealed and the following substituted:
(5) Without limiting subsection (4), voting on the following matters must be in accordance with that subsection:
(a) bylaws imposing fees or charges;
(b) bylaws under section 825 (4) providing for the preparation of an assessment roll.
163 Section 792 (5) is repealed and the following substituted:
(5) The chair has the same powers and duties in relation to a regional district as the mayor of a municipality has in relation to a municipality under the following sections:
section 218 [powers and duties of mayor];
section 219 [mayor may return bylaw for reconsideration].
164 Section 793 is amended
(a) by repealing subsections (1) and (2), and
(b) by repealing subsection (7) and substituting the following:
(7) The following apply to a regional district:
section 222.1 [regular and special council meetings];
section 227 (1) [mayor to preside];
section 228 [points of order];
section 229 [appeal from decision of mayor];
section 236 [minutes of council meetings];
Division 4.1 of Part 5.2 [Public Access to Municipal Meetings].
165 Section 794 is amended
(a) by repealing subsection (1) and substituting the following:
(1) A board must, by bylaw, provide for the procedure that is to be followed for the conduct of its business and the business of its select and standing committees, including the manner by which resolutions may be passed and bylaws adopted.
(1.1) The bylaw under subsection (1) must provide for advance public notice respecting the time, place and date of board and committee meetings. , and
(b) in subsection (5) by striking out ", except section 270 [application of taxes and fines]".
166 Section 797 (1) (h) is repealed and the following substituted:
(h) the giving of grants to an applicant for a business promotion scheme under section 651.2 [mountain resort business improvement areas].
167 Section 798 is amended
(a) by repealing subsection (3) and substituting the following:
(3) Section 824 (4) or 825 (5) [unpaid charges may be collected as taxes], as applicable, applies to the debt under subsection (2). , and
(b) by adding the following subsection:
(15) In subsections (7), (8), (10), (12.1) and (13), a reference to another section of this Act that was amended or repealed by the Local Government Statutes Amendment Act, 1999 is deemed to be a reference to the section as it read immediately before the amendment or repeal and, for the purposes of applying that section, this Act is deemed not to have been amended or repealed by that Act.
168 Section 799 is amended
(a) by repealing subsection (2) (f) and substituting the following:
(f) in relation to the numbering of buildings, section 530 (a) [special authority in relation to highways]. ,
(b) by adding the following subsection:
(3) If, under subsection (2) (b), a board exercises authority to provide that it may take action at the expense of a person who has failed to comply with a requirement to take action and action is taken in default,
(a) the costs incurred by the regional district may be recovered as a debt from the person subject to the requirement, and
(b) section 824 (4) or 825 (5) [unpaid charges may be collected as taxes], as applicable, applies to the debt. ,
(c) in subsection (3) by striking out "section 256 [general heritage conservation authority];" and substituting "section 183.1 [assistance for heritage conservation purposes];" , and
(d) by adding the following subsection:
(5) In subsections (3) and (4), a reference to another section of this Act that was amended or repealed by the Local Government Statutes Amendment Act, 1999 is deemed to be a reference to the section as it read immediately before the amendment or repeal and, for the purposes of applying that section, this Act is deemed not to have been amended or repealed by that Act.
169 Section 799 (3) is amended by striking out "section 256 [general heritage conservation authority];".
170 Section 802 is amended
(a) in subsection (3) (a) by striking out "as defined in section 820", and
(b) in subsection (4) by striking out "levied" and substituting "imposed".
171 Section 809 is amended
(a) by adding the following subsection:
(1.1) The board or council must establish a deadline by which counter petitions in relation to the bylaw must be submitted. , and
(b) in subsection (11) by striking out "received by the board or council within 30 days after the last publication under subsection (3)" and substituting "submitted to the board or council before the deadline established under subsection (1.1)".
172 Section 813 (1) is amended by striking out "subsection (2)," and substituting "subsection (3),".
173 Section 814 (7) is repealed and the following substituted:
(7) Division 2 [Financial Reporting] and Division 3 [Audit] of Part 9 apply to a regional district.
174 Section 815 (1) is repealed and the following substituted:
(1) If a board provides a general service, annual costs for operating the service, other than costs recovered by way of
(a) fees imposed under subsection (1.1),
(b) fees and charges payable under Part 26 [Management of Development], or
(c) taxes or charges under section 651.2 [mountain resort business improvement areas],
must be paid for by the requisition of money under sections 822 and 823, to be collected by a property value tax imposed on the net taxable value of land and improvements under sections 824 (1) and 825 (1).
(1.1) A board may, by bylaw, impose fees for obtaining copies of documents that are available for public inspection.
175 Section 816 (1) (a) and (b) is repealed and the following substituted:
(a) the requisition of money under sections 822 and 823, to be collected by a property value tax imposed in accordance with sections 824 (1) and 825 (1);
(b) the requisition of money under sections 822 and 823, to be collected by a parcel tax imposed in accordance with sections 824 (2) and 825 (2); .
176 Section 817 (1) (a) is repealed and the following substituted:
(a) the requisition of money under sections 822 and 823, to be collected by a property value tax imposed in accordance with sections 824 (1) and 825 (1); .
177 Section 818 (1) to (5) is repealed and the following substituted:
(1) For a municipal participating area, if a board chooses to use a cost recovery mechanism under section 816 (1) (a) or 817 (1) (a), the establishing bylaw for the service may provide that the tax be imposed on the basis of one or more of the following:
(a) all land and improvements in the municipality, other than land and improvements exempt from taxation for municipal purposes;
(b) all land in the municipality, other than land exempt from taxation for municipal purposes;
(c) all improvements in the municipality, other than improvements exempt from taxation for municipal purposes;
(d) all land and improvements in the municipality, other than land and improvements exempt from taxation under the Hospital District Act;
(e) all land in the municipality, other than land exempt from taxation under the Hospital District Act;
(f) all improvements in the municipality, other than improvements exempt from taxation under the Hospital District Act.
(2) As an exception to subsection (1), for a municipal participating area that is all or part of the City of Vancouver, if the board chooses to use a cost recovery mechanism under section 816 (1) (a) and 817 (1) (a), the taxes authorized to be imposed by the City of Vancouver may be imposed in the manner set out in the establishing bylaw for the service.
(3) For a participating area referred to in subsection (1) or (2), if the board fails to specify the basis on which rates are to be imposed in the participating area, they must be imposed in accordance with subsection (1) (a).
(4) For an electoral participating area, if the board chooses to use a cost recovery mechanism under section 816 (1) (a) or 817 (1) (a), the establishing bylaw for the service may provide that the taxes that are to be imposed and collected by the Provincial government under section 825 (1) be imposed on land only or on improvements only.
(5) For a participating area referred to in subsection (4), if the board fails to specify the basis on which taxes are to be imposed in that participating area, they must be imposed on the basis of the net taxable value of land and improvements in the participating area.
178 Section 819 (10) is amended by striking out "levy" and substituting "tax".
179 The following section is added:
819.1 (1) On or before March 31 in each year, a board must, by bylaw, adopt a capital expenditure program for a period of at least 5 years.
(2) The capital expenditure program under subsection (1) must show estimates of the proposed source and application of funds for capital purposes for each year of the program.
(2) An adopted capital expenditure program, including amendments, remains in force until a new program is adopted in the following year.
180 Section 820 (1) is repealed.
181 Section 824 (1) to (5) is repealed and the following substituted:
(1) Subject to subsection (3), except in the circumstances described in subsection (2), if a requisition in respect of a service is delivered to a municipality under section 822, the amount requisitioned must be imposed by that municipality using the tax base authorized under section 818.
(2) Subject to subsection (3), if an amount specified in the requisition is to be recovered by way of parcel tax, the municipality must impose a parcel tax, and Division 2 [Parcel Taxes] of Part 10.1 [Taxes, Fees and Charges] applies.
(3) If a service area is in part of a municipality, the municipality must impose the requisitioned amounts in respect of that service from only that participating area.
(4) Section 376 (2) (b) [special fees and charges that may be collected as taxes] applies to fees or other charges under section 798 (1) (a) to (d) that remain unpaid as of December 31 in any year.
182 Section 825 is repealed and the following substituted:
825 (1) If a requisition in respect of a service is delivered to the Minister of Finance and Corporate Relations under section 823, the amount requisitioned, less any amount to be imposed under subsection (2) of this section,
(a) is to be recovered by means of a property value tax on property in the service area, having due regard to the tax base authorized under section 818, and
(b) must be levied and collected by the Provincial government under and in accordance with the Taxation (Rural Area) Act as if it were a tax imposed under that Act.
(2) If an amount specified in the requisition is to be recovered by means of a parcel tax, that amount
(a) is to be recovered from the owners of the appropriate parcels in the service area,
(b) must be imposed on the basis of the assessment roll authenticated under Division 2 [Parcel Taxes] of Part 10.1 [Taxes, Fees and Charges], subject to any deletions required to reflect deletions from the supplementary roll used under the Taxation (Rural Area) Act, and
(c) must be levied and collected by the Provincial government as if it were a tax imposed under the Taxation (Rural Area) Act.
(3) If a tax is to be imposed under subsection (2),
(a) the board must, by bylaw, provide for the preparation of an assessment roll for each parcel of land in the service area, and Division 2 [Parcel Taxes] of Part 10.1 [Taxes, Fees and Charges] applies, and
(b) the authenticated assessment roll for the tax must be forwarded to the Surveyor of Taxes before February 28 in each year.
(4) The Minister of Finance and Corporate Relations may direct that an amount to cover the costs and outlays of assessment and collection is to be added to and included as part of an amount to be levied and collected under subsection (1) or (2).
(5) Section 376 (2) (b) [special fees and charges that may be collected as taxes] applies to fees and charges under section 798 (1) (a) to (d) that remain unpaid as of December 31 in any year.
(6) The provisions of the Taxation (Rural Area) Act respecting assessment, levy, collection and recovery of taxes and the addition of penalty and interest on unpaid taxes apply to taxes imposed under this section.
183 Section 827 is amended
(a) in subsection (2) by striking out "levy" and substituting "tax", and
(b) in subsection (3) by striking out "section 483." and substituting "section 336 [investment of municipal funds].".
184 Section 830 is amended
(a) in subsection (7) by striking out "levied" and substituting "imposed", and
(b) by repealing subsection (9) and substituting the following:
(9) A debt under this section must be included in the capital expenditure program bylaw prepared under section 819.1.
185 Section 831 (13) is repealed and the following substituted:
(13) A debt under subsection (1) must be included in the capital expenditure program bylaw prepared under section 819.1 [provisions applicable to capital expenditure program].
186 Section 833 (1) is repealed and the following substituted:
(1) A board may, by a security issuing bylaw adopted with the approval of the inspector, provide for the issue of securities under the authority contained in one or more loan authorization bylaws, or for some part of the amount authorized in those bylaws.
187 Section 834 is repealed and the following substituted:
834 The following apply for the purposes of this Division:
section 335.2 [temporary borrowing under loan authorization bylaw];
section 335.3 (3) and (4) [security issuing bylaws];
section 335.5 [appeal from inspector's decision];
Division 5 of Part 9 [Restrictions on Use of Municipal Funds].
188 Section 835 (3) is amended by striking out "section 464 (1) or 465 (1)" and substituting "section 335.3 [security issuing bylaws]".
189 Section 842 (1) is amended by repealing the definition of "property class".
190 Section 843 (2) is amended by striking out "levied" and substituting "imposed".
191 Section 844 (2) (a) and (b) is repealed and the following substituted:
(a) exempt from taxation under this Part 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; .
192 Section 845 is amended
(a) by repealing subsection (2) (b) and substituting the following:
(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 [taxes in arrear]. , and
(b) by repealing subsection (7) (a) and substituting the following:
(a) require the Surveyor of Taxes to add the amount referred to in subsection (1) to the taxes payable on the eligible heritage property, in which case section 376 (2) (b), (3) and (4) [special fees and charges that are to be collected as taxes] applies, or .
193 Section 845.2 (2) (b) is repealed and the following substituted:
(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 [taxes in arrear].
194 Section 847 is amended
(a) in subsection (1) by striking out "section 255 [indemnification against proceedings];",
(b) by repealing subsection (2) (a) and substituting the following:
(a) for a payment authorized under section 287.2 [indemnification against proceedings], .
195 Section 848 is amended by repealing the definition of "converted value of land and improvements".
196 Section 865 (1) is amended by striking out "works and".
197 Section 878 (2) is amended by striking out "under 877 (1) (g)," and substituting "under section 877 (1) (g),".
198 Section 882 (3) (a) is repealed and the following substituted:
(a) consider the plan in conjunction with
(i) its financial plan or capital expenditure program, as applicable, and
(ii) any waste management plan or economic strategy plan that is applicable in the municipality; .
199 Section 883 (1) (b) is repealed and the following substituted:
(b) subject to subsection (2), after third reading of the bylaw adopting the plan, the board must submit to the minister any comments received after it referred the plan under paragraph (a); .
200 Section 898 (7) is repealed.
201 Section 931 (5) and (6) is amended by striking out "fee, charge or levy" in both places and substituting "fee, charge or tax".
202 Section 932 is amended by adding the following definition:
"capital costs" includes planning, engineering, legal and interest costs directly related to the work for which a capital cost may be incurred under this Division; .
203 Section 933 is amended
(a) by repealing subsection (7) and substituting the following:
(7) Despite a bylaw under subsection (1), if
(a) a local government has imposed a fee or charge or made a requirement under
(i) section 363 [imposition of fees and charges -- municipal],
(ii) Division 11 of this Part, or
(iii) section 729 of the Municipal Act, R.S.B.C. 1979, c. 290, before the repeal of that section became effective,
for park land or for specific services outside the boundaries of land being subdivided or developed, and
(b) the park land or services referred to in paragraph (a) are included in the calculations used to determine the amount of a development cost charge,
the amount of the fee or charge imposed or the value of the requirement made, as referred to in paragraph (a), must be deducted from those classes of development cost charges that are applicable to the park land or the types of services for which the fee or charge was imposed or the requirement was made. ,
(b) in subsection (8) (a) by striking out "work or service" and substituting "service" wherever it appears,
(c) in subsection (9) by striking out "a work, service" and substituting "a service", and
(d) by adding the following subsection:
(12) As an exception to subsection (11), a local government may provide assistance by waiving or reducing a charge under this section for not-for-profit rental housing.
204 Section 935 is amended
(a) in subsection (2) by striking out "Sections 501 and 503" and substituting "Sections 336 [investment of municipal funds] and 501 [transfer between funds]", and
(b) by repealing subsection (4).
205 Section 937 (2) (a) is repealed and the following substituted:
(a) the development cost charge is not related to capital costs attributable to projects included in the financial plan for the municipality or the capital expenditure program bylaw under section 819.1 for the regional district, as applicable, or .
206 Section 937.1 (10) is repealed and the following substituted:
(10) A bylaw that provides for borrowing under subsection (2) (e) is deemed to be a loan authorization bylaw, except that a counter petition opportunity as referred to in section 335.1 [counter petition opportunity required for borrowings] is not required.
207 Section 938 (8) and (9) are amended by striking out "works or" wherever they appear.
208 Section 939 (6) (b) is repealed and the following substituted:
(b) by a tax, fee or charge imposed in accordance with section 646 [services for specified area] other than subsection (7) [elector assent] of that section, and sections 648 [borrowing for specified areas] and 651 [application of other Parts to specified areas] apply.
209 Section 941 (12) is amended by striking out "sections 496 and 503" and substituting "sections 336 [investment of municipal funds] and 496 [capital works reserve funds]".
210 Section 953 (4) is repealed.
211 Section 1024 (4) is repealed.
212 Section 1032 (1) is amended by striking out ", utilities and facilities".
213 Section 1033 is repealed and the following substituted:
1033 With the approval of the inspector, a commissioner may, by bylaw, determine what amount, if any, is to be imposed or provided for sinking fund purposes in any year.
[ . . . PART 2 | EXPLANATORY NOTES . . . ]
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