This is the exact embedded text of the captured official document.
Snapshot 82458cff93fc · verified 2026-06-08 ·
original document ·
archived snapshot ·
unofficial consolidation, the official version is held by the municipal clerk.
Page 1 of 3
THE CORPORATION OF THE CITY OF ENDERBY
BYLAW NO. 1832
A BYLAW TO IMPOSE A WATER FRONTAGE TAX ON OWNERS OF LAND
PURSUANT TO THE PROVISIONS OF THE COMMUNITY CHARTER
WHEREAS the Council of the Corporation of the City of Enderby, is empowered
by the Community Charter to impose and levy a frontage tax to meet the cost of
works and services that benefit land within the Municipality;
AND WHEREAS certain costs have been incurred by the City in providing water
services to land within its boundaries;
AND WHEREAS it is deemed desirable and expedient to impose and levy a
frontage tax on land benefiting from such service to meet such costs;
NOW THEREFORE the Council of the City of Enderby, in open meeting
assembled, enacts as follows:
1.
This bylaw may be cited as "City of Enderby Water Frontage Tax Bylaw No.
1832, 2026".
2.
In this bylaw, unless the context otherwise required, "actual foot frontage"
means the number of feet of a parcel of land which actually abuts on the
work or highway;
"Assessor" means the Chief Financial Officer of the City of Enderby;
"Taxable foot frontage" means the actual foot frontage or, where applicable,
the number of feet of a parcel of land deemed to abut on the highway, and
in respect of which parcel the frontage tax is levied for the work or services;
"Total actual foot frontage" means the sum of the actual foot frontage of the
parcels of land which actually abut on the work or highways;
3.
A tax shall be and is hereby imposed upon the owners of land or real
property that is capable of being serviced with water by the Corporation
whether or not such land or real property is connected to the said service or
services; the aforesaid tax to be hereinafter referred to as the "frontage tax".
4.
a)
The Frontage Tax shall be levied in each year on each parcel of
land aforementioned and the amount thereof, except as otherwise
provided in the bylaw, will be the product of the taxable foot frontage
and the annual rate.
Page 2 of 3
b)
The annual rate shall be $3.95 per taxable foot frontage.
5.
The frontage tax shall be in force and be effective until the complete
discharge and satisfaction by the City of all obligations presently incurred,
and to be incurred, in respect of the aforesaid service.
6.
For the purpose of this bylaw, a regularly shaped parcel of land is
rectangular.
7.
a)
To place the frontage tax on a fair and equitable basis, the taxable
foot frontage of the following parcels of land shall be the number of
feet fixed by the Assessor:
i.
a triangular or irregularly shaped parcel of land; or
ii.
a parcel of land wholly or in part unfit for building purposes; or
iii.
a parcel of land which does not abut on the work, but is
nevertheless deemed to abut the work, as the case may be.
b)
The Assessor, in fixing the taxable foot frontage under subsection
(2), shall have due regard to:
i.
the condition, situation, value and superficial area of the
parcel as compared with other parcels of land; or
ii.
the benefit derived from the water.
8.
For the purpose of this bylaw:
a)
Where the number of feet of a parcel of land has less than 50 feet
frontage, the taxable foot frontage shall be deemed to be a minimum
of 50 feet, and where such parcel has more than 100 feet of frontage,
the taxable foot frontage shall be deemed to be 100 feet.
b)
Where the parcel of land is situated at the junction or intersection of
highways, the taxable foot frontage shall be 70 percent of the actual
foot frontage or alternately shall be not more than the stated
maximum number of feet.
c)
Where the front and rear boundaries of a parcel of land each abut on
a highway, other than a lane, which for the purpose of this bylaw is
defined as a highway having a width of 20 feet or less, the taxable
foot frontage shall be not more than the stated maximum number of
feet.
Page 3 of 3
9.
The provisions of Section 8 of the bylaw shall be subject to the provisions
of Section 7 thereof.
10.
The aforesaid taxes shall be considered to have been imposed on and from
the 1st day of January 2026 and shall be due and payable at the office of
the Collector of Taxes of the City of Enderby at the City Hall, Enderby, B.C.,
at the same time and in the same manner as the applicable property taxes.
11.
Bylaw No. 1812, cited as "City of Enderby Water Frontage Tax Bylaw No.
1812, 2025", is hereby repealed.
READ a FIRST time this 20th day of April, 2026.
READ a SECOND time this 20th day of April, 2026.
READ a THIRD time this 20th day of April, 2026.
ADOPTED this 4th day of May, 2026.
__________________________
____________________________
MAYOR
CORPORATE OFFICER