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THE CORPORATION OF THE VILLAGE OF LUMBY
BYLAW NO. 907, 2025
A BYLAW FOR THE LEVYING OF RATES FOR MUNICIPAL,
HOSPITAL, IMPROVEMENT DISTRICT AND REGIONAL DISTRICT
PURPOSES FOR THE YEAR 2025
WHEREAS in accordance with the provisions of the Community Charter, Council is
required to adopt a bylaw for imposing taxes and rates before the fifteenth day of May in
each year;
NOW THEREFORE, the Council of the Village of Lumby in open meeting assembled
ENACTS AS FOLLOWS:
1.
This Bylaw may be cited as "VILLAGE OF LUMBY ANNUAL TAX AND SPECIAL
RATES BYLAW NO. 907, 2025"
2.
The following rates are hereby imposed and levied for the year:
a. General Municipal
For all lawful general purposes of the municipality on the assessed value of
land and improvements taxable for General Municipal purposes as
appearing in Column "A" of Schedule "A" attached to and forming part of
this bylaw.
b. Debt
For general debt purposes on the assessed value of land and improvements
taxable for General Municipal purposes as appearing in Column "B" of
Schedule "A" attached to and forming part of this bylaw. For fiscal year
2025, there is no tax levy to service debt after the MFA loan under General
Fund was paid off in 2021.
c. Columbia Shuswap Hospital Levy
For Columbia Shuswap Regional Hospital District purposes on the
assessed value of land and improvements taxable for Hospital purposes as
appearing in Column "C" of Schedule "A" attached to and forming part of
this bylaw.
d. North Okanagan Regional District Levy
For purposes of the North Okanagan Regional District on the assessed
value of land for Hospital purposes as appearing in Column "D" of
Schedule "A" and on the assessed value of improvements for Hospital
purposes as appearing in Column "E" of Schedule "A" attached to and
forming part of this bylaw.
e. Okanagan Regional Library
For Okanagan Regional Library purposes on the assessed value of land
and improvements taxable for General Municipal purposes as appearing in
Column "F" of Schedule "A" attached to and forming part of this bylaw.
3.
MINIMUM TAX
The minimum amount of taxation upon a parcel of real property for the year shall
be as set out in the Provincial Home Owner Grant Act, as amended.
4.
RETROACTIVE
Taxes and rates settled, imposed and levied under the provisions of this bylaw
shall be deemed to have been imposed on and from the first day of January.
5.
PENALTY
On the second day of July ten (10) percent of the amount of the current year's
taxes imposed and unpaid upon each parcel of land, or land and improvements on
the Collector's Roll shall be added to the current year's taxes, upon each parcel of
land, or land and improvements on the Collector's Roll shall be added to the current
year's taxes and shall from the third day of July, be deemed to be the amount of
the current year's taxes due upon the said land, or land and improvements.
6.
TAXES IN ARREARS
The taxes and rates on land or improvements or both land and improvements,
together with percentage additions which are unpaid on the thirty-first day of
December of the year imposed, are deemed taxes in arrears and bear interest from
the said date at a rate determined by the Lieutenant Governor-In-Council, and the
total amount of said taxes in arrears is a charge upon the parcel of land or
improvements, or both land and improvements in all respects as if the said
percentage additions and interest had originally formed part of the taxes and rates
assessed thereon.
7.
DELINQUENT TAXES
All taxes on land and improvements or both land and improvements remaining
unpaid on the thirty-first day of December in the year following that in which the
taxes are imposed are delinquent and thereafter bear interest at a rate determined
by the Lieutenant Governor-In-Council, until paid or recovered, such added interest
is deemed to be part of the said delinquent taxes and a charge upon the parcel of
land or improvements or both land and improvements in all respects as if the said
interest had originally formed part of the taxes assessed thereon.
8.
This bylaw shall come into force and take effect upon the adoption thereof.
READ A FIRST TIME this
2025
READ A SECOND TIME this
2025
READ A THIRD TIME this
2025
ADOPTED this
22nd day of April
22nd day of April
22nd day of April
5th day of May
2025
Corporate Officer
Mayor
Attachment
- Schedule "A"
SCHEDULE "A"
Tax Rates (dollars of tax per $1000 of taxable value)
A
B
C
D
E
F
General
Municipal
Debt
North
Okanagan /
Columbia
Shuswap
Regional
Hospital
District
Regional
District of
North
Okanagan
(Land)
Regional District
of North
Okanagan
(Improvements)
Okanagan
Regional
Library
Property Class
1 Residential
1.918813
0.000000
0.233892
0.186399
2.174673
0.134796
2 Utility
36.248992
0.000000
0.818622
0.652397
7.611357
2.546485
4 Major Industry
17.534583
0.000000
0.795233
0.633757
7.393889
1.231793
5 Light Industry
17.534583
0.000000
0.795233
0.633757
7.393889
1.231793
6 Business/Other
3.258201
0.000000
0.573035
0.456678
5.327950
0.228884
8 Recreational/Non-Profit
1.518524
0.000000
0.233892
0.186399
2.174673
0.106678
9 Farm
85.522720
0.000000
0.233892
0.186399
2.174673
6.007939