Section 1 definition of "collector" BEFORE amended by 2024-13-116, effective April 25, 2024 (Royal Assent).
"collector" includes a person appointed as a collector of taxes under the Local Government Act, the Taxation (Rural Area) Act, the Vancouver Charter or any other Act that authorizes the assessment and levy of taxes on real property;
Section 28 (1) BEFORE amended by 2014-15-185, effective February 29, 2016 (BC Reg 35/2016).
(1) If taxes in respect of a manufactured home imposed under the Local Government Act, the Taxation (Rural Area) Act, the Vancouver Charter, the Water Act or Part 2 of the Drainage, Ditch and Dike Act have become due, the collector may, whenever the taxes and any related interest or penalties remain unpaid, register a financing statement in the personal property registry established under the Personal Property Security Act in the form and manner prescribed under that Act.
Section 28 (1) BEFORE amended by 2024-13-117, effective April 25, 2024 (Royal Assent).
(1) If taxes in respect of a manufactured home imposed under the Local Government Act, the Taxation (Rural Area) Act, the Vancouver Charter or Part 2 of the Drainage, Ditch and Dike Act have become due, the collector may, whenever the taxes and any related interest or penalties remain unpaid, register a financing statement in the personal property registry established under the Personal Property Security Act in the form and manner prescribed under that Act.
Section 30 (2) BEFORE amended by 2024-13-118, effective April 25, 2024 (Royal Assent).
(2) Taxes levied in respect of a manufactured home are recoverable in any manner in which taxes are recoverable under the Local Government Act, the Taxation (Rural Area) Act, the Vancouver Charter or any other Act.
Section 31 (1) BEFORE amended by 2024-13-118, effective April 25, 2024 (Royal Assent).
(1) When default is made in the payment of taxes due and payable with respect to a manufactured home under the Local Government Act, the Taxation (Rural Area) Act, the Vancouver Charter or any other Act, the collector may file a certificate with any district registrar of the Supreme Court.