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Bylaw No. 4821
THE CORPORATION OF THE DISTRICT OF OAK BAY
BYLAW NO. 4821
A Bylaw to establish an Alternative Tax Collection Scheme
The purpose of this bylaw is to establish an alternative tax collection scheme that imposes
penalties as set by the Municipal Council of the Corporation of the District of Oak Bay.
Under its statutory powers, including section 235 of the Community Charter, the Municipal Council
of the Corporation of the District of Oak Bay enacts the following provisions:
Citation
1. This Bylaw may be cited as the "Alternative Tax Collection Scheme Bylaw No. 4821, 2022."
Definitions
2. In this bylaw
"due date" means the due date for property taxes established in section 4;
"property taxes" has the same meaning as in the Community Charter.
Establishment
3. The Council hereby establishes an alternative municipal tax collection scheme for the
taxpayers of the District of Oak Bay.
Property Tax Due Date
4. Property taxes payable under the alternative tax collection scheme are due on July 2 of the
year in which the property taxes are levied.
Property Tax Penalty
5. If all or part of property taxes referred to in Section 4 for a parcel of land and its improvements
on the assessment roll remain unpaid:
(a) after the due date, the collector must add to the unpaid property taxes for the parcel and
improvements for the current year a penalty equal to 10% of the portion that remains
unpaid, and
(b) Penalties imposed under this section are due as part of the property taxes for the current
year for the parcel and improvements.
Bylaw No. 4821
Penalty Abatement
6. If a penalty under section 5 has been applied, and the property owner applies for a Home
Owner Grant for the current year on or before the first Monday in September, the penalty shall
be reduced by an amount equal to 10% of the Home Owner Grant received by the property
owner.
Choice of Tax Scheme Election
7. Under subsection 235 (2) of the Community Charter, an owner may elect, by giving written
notice to the District of Oak Bay during the twelve months period ending May 15 of the year
in which the property taxes are levied, to pay the property taxes under either the alternative
tax collection scheme or the general tax scheme.
Application of Tax Payments
8. The collector must credit payments for property taxes in accordance with subsection 244(1)
[application of the tax payments] of the Community Charter.
Tax Prepayment Interest
9. At any time between the first day of January and the thirtieth day of April in any year, a person
may, in respect of any property on the current assessment roll in which that person has an
ownership interest, elect to make a tax prepayment to the Corporation in an amount not
exceeding ninety-five (95%) of the taxes levied against that property by the Corporation, net
of the applicable Provincial Home Owner Grant, in the most recent year.
10. In respect to payments made pursuant to Section 9, the Municipal Treasurer shall credit the
account to which the tax is paid with:
(a) the amount of the prepayment; and
(b) a discount equal to the interest earned on the amount of the prepayment between the
date of the prepayment and the due date for property taxes for the current year.
11. Interest credited pursuant to Section 3 (2) shall be calculated at a per annum rate equal to the
prescribed rate of interest on overpayment of taxes pursuant to Section 239 of the Community
Charter.
12. Sections 9 and 10 notwithstanding, the minimum tax prepayment that may be made at any
one time under this Bylaw is Twenty-Five Dollars ($25.00).
Bylaw No. 4821
Repeal
13. Bylaw No. 4063, being the "Alternative Municipal Tax Collection Schedule Bylaw, 2000", is
hereby repealed.
14. Bylaw No. 4795, being the "Alternative Tax Collection Schedule Bylaw, 2020 No. 4795", is
hereby repealed.
Effective date
15. This bylaw shall take effect upon adoption.
READ a first, second and third time by the Municipal Council on July 11, 2022.
ADOPTED and FINALLY PASSED by the Municipal Council on July 18, 2022.
Mayor
Director of Corporate Services
Sealed with the Seal of The Corporation of the
District of Oak Bay.