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Alternative Tax Collection Scheme
Bylaw No. 581, 2020
Office Consolidation
This document is an office consolidation of Village of Lions Bay Alternative Tax Collection Scheme
Bylaw No. 581, 2020 with subsequent amendments adopted by the Village of Lions Bay.
All persons making use of this consolidation are reminded that it has no Council sanction, that
amendments have been incorporated only for convenience of reference, and that for all purposes
of interpretation and application, the original bylaws should be consulted. The Village of Lions
Bay will, in no event, be liable or responsible for damages of any kind arising out of the use of
this consolidation.
This is not the official version of Village of Lions Bay Alternative Tax Collection Scheme Bylaw No.
581, 2020, as amended, nor is it admissible in a court of law. For such purposes, official certified
copies of the original bylaws can be obtained from the Village Office or by contacting us at:
[email protected]
List of Amending Bylaws
Bylaw No.
Section
Description
Adopted
597
4.1(a &
b)
Changes the penalty percentage amounts
April 13, 2021
Alternative Tax Collection Scheme Bylaw No. 581, 2020
Page 2 of 4
Alternative Tax Collection Scheme
Bylaw No. 581, 2020
A bylaw to provide for an alternative due date for property taxes
payable to the Village of Lions Bay
WHEREAS the Council of the Village of Lions Bay may adopt an alternative municipal tax
collection scheme by bylaw, including penalties to be applied in relation to payments made
after a tax due date established by such a bylaw;
THEREFORE, the Council of the Village of Lions Bay, in open meeting assembled, hereby enacts
as follows:
1. CITATION
1.1.
This Bylaw may be cited as the "Alternative Tax Collection Scheme Bylaw No. 581,
2020."
2. INTERPRETATION
2.1.
In this Bylaw,
a)
"Alternative Municipal Tax Collection Scheme" means the tax collection scheme
established under section 3.1 of this Bylaw;
b)
"Collector" has the same meaning as in the Community Charter;
c)
"General Tax Collection Scheme" means the tax collection scheme established
under section 234 of the Community Charter; and
d)
"Tax Bylaw" means the Village's annual tax bylaw adopted under section 197 of
the Community Charter.
3. ALTERNATIVE TAX COLLECTION SCHEME
3.1.
Subject to any owner election under section 3.3, the rates and taxes payable under
the Village's Tax Bylaw are due and shall be payable in accordance with this Bylaw
on or before the 14th day of July.
3.2.
An owner may elect to pay the rates and taxes owed under the Village's Tax Bylaw
under the Alternative Municipal Tax Collection Scheme by providing written notice
of that election to the Collector no later than the first Monday in June.
Alternative Tax Collection Scheme Bylaw No. 581, 2020
Page 3 of 4
3.3.
An owner may elect to pay the rates and taxes owed under the Village's Tax Bylaw
under the General Tax Collection Scheme on or before the 2nd day of July by giving
written notice of that election to the Collector no later than the first Monday in
June.
3.4.
An owner may change an election under sections 3.2 or 3.3 by giving written notice
to the Collector no later than the first Monday in June, provided that an owner may
only change their election once in the same year.
3.5.
If an owner makes no election under section 3.2 or 3.3, the Alternative Municipal
Tax Collection Scheme automatically applies to the owner.
3.6.
An owner must give any notice under this section to the Collector at his or her office
at the Village Office at 400 Centre Road, Lions Bay, BC, V0N 2E0, or via email to
[email protected].
4. PENALTIES
4.1.
If the Alternative Municipal Tax Collection Scheme applies to an owner, the
following penalties apply:
a)
on the 15th day of July, or as soon as practicable thereafter, the Collector must
add to the unpaid balance of the current year's taxes, in respect of each parcel of
land and the improvements as shown upon the Village's tax roll, a penalty of five
(5) percent of the amount unpaid as of July 15th; and
[Amended by Bylaw 597]
b)
on the 2nd day of September, or as soon as practicable thereafter, the Collector
must add to the unpaid balance of the current year's taxes, in respect of each
parcel of land and the improvements as shown upon the Village's tax roll, a
penalty of five (5) percent of the amount unpaid as of September 2nd.
[Amended by Bylaw 597]
4.2.
If the General Tax Collection Scheme applies to an owner, the Collector must apply
the penalties and interest set out in any regulation under section 234 of the
Community Charter.
5. REPEAL
5.1.
The Property Tax Extension Bylaw No. 67, 1977, as amended, is repealed.
Alternative Tax Collection Scheme Bylaw No. 581, 2020
Page 4 of 4
READ A FIRST TIME
April 21, 2020
READ A SECOND TIME
April 21, 2020
READ A THIRD TIME
April 21, 2020
ADOPTED
April 21, 2020
___________________________
Mayor
___________________________
Corporate Officer
Certified a true copy of
Bylaw No. 581, 2020, as adopted.
_____________________
Corporate Officer